Unitary enterprises based on economic activity. What does "unitary enterprise" mean? See what "Municipal Unitary Enterprise" is in other dictionaries

State and municipal unitary enterprises are special kind legal entities. The specificity is primarily related to the property status of these entities. Let us consider further what state and municipal unitary enterprises are.

general characteristics

What is a unitary state. enterprise and MUP? As mentioned above, the key criterion for distinguishing these legal entities is property status. It is believed that unitary state and municipal enterprises - non-profit organizations. However, this is not quite true. These legal entities can carry out entrepreneurial activities, however, it must be strictly within the framework of the purposes for which they were created. At the same time, all profits should go to the development of unitary enterprises. They own certain property, but have limited rights to it. Material values ​​entrusted to institutions are indivisible and cannot be distributed by shares, including between employees.

Distinctive features

For a better understanding of them, we note the main features of a state unitary enterprise. A legal entity is created by allocating a certain part of the common property. The state is the owner. And it is he who retains the right to full disposal of the property transferred to the jurisdiction of the State Unitary Enterprise. Material values ​​are provided for economic management or operational management. The created legal entities do not provide for membership. The governing body is sole.

Reasons for creation

State unitary enterprises, as a form of state property management, can be formed for the purpose of:

1. The use of property in respect of which a ban on privatization has been established.
2. Implementation of activities related to the solution of social problems. These include, among other things, the sale of a certain category of products and the provision of services at a minimum cost and the organization of commodity and procurement interventions for essential items.
3. Provision of certain subsidized types of work and the conduct of unprofitable industries.

These are the main purposes for which a state unitary enterprise can be created. The significance of this legal entity lies in solving state problems on a commercial basis.

Regulatory Features

In the provisions of Art. 11-115, as well as 294-297 of the Civil Code, only the legal status of enterprises is regulated. The rules of the norms do not regulate legal status employees. Obligations and legal possibilities of employees of enterprises are determined labor law. Along with this, the norms contain a mention of employees of state unitary enterprises and municipal unitary enterprises. It has to do with property. As mentioned above, material assets cannot be distributed among employees. If, with the consent of the owner, the legal entity has made a contribution to the authorized capital of a unitary enterprise, then it also becomes the property of the company.

additional characteristics

Municipal and unitary enterprises in Russia must have a charter and company name. The name of the legal entity must contain an indication of the owner of the property. The charter must contain complete information about the owner. In particular, a specific subject or body of territorial authority is indicated. If the owner is the Russian Federation, then information about this should also be present in the charter.

Civil law and process

Unitary enterprises, in accordance with the Civil Code, are not liable for the obligations of the owner of the property. Accordingly, in the event of disputes, these legal entities will not act as defendants. Meanwhile, municipal unitary enterprises, as well as state unitary enterprises, are liable for their debts. The owner of the property is not responsible for their obligations. The exception is cases of bankruptcy due to the actions of the owner.

Forms of legal entities

State and municipal unitary enterprises can be of two types. Classification is carried out depending on the type of property rights. State and municipal unitary enterprises entrusted with property under the right of economic management are formed by decision of an authorized institution of federal or territorial authority.

Charter

He acts as founding document. The charter is approved by the department, ministry or other body that coordinates and regulates work in the relevant industry. In addition to the usual information that is mandatory for all legal entities, the document contains information about the goals and subject of activity, the size of the authorized capital. Its size should not be less than 5,000 times (for SUEs) or 1,000 times (for MUPs) the minimum wage. The fund must be fully financed by the owner of the property within three months from the date of establishment of the legal entity. Unitary enterprises are considered to be the only commercial structures that have rights and obligations that are directly related to the activities specified in the charter.

State institutions

When such enterprises are created, the property is transferred to them for operational management. The owner of material assets can be a region, the Moscow Region or the Russian Federation. The charter also acts as a constituent document. It is approved by the government, regional or territorial authority. A state institution cannot dispose of property, regardless of whether it is movable or immovable, without the appropriate permission of the owner. The name of the legal entity must indicate its type. For the obligations of a state-owned enterprise of the Russian Federation, the subject or the Moscow Region may bear subsidiary liability. This is allowed if the property of the institution is not enough to satisfy the claims of creditors. The formation and liquidation of a municipal unitary enterprise, including state-owned, is carried out by decision of the territorial authority. Termination of the activities of the SUE is carried out on the basis of a decree of the government or a regional authorized body.

Features of the use of property

Under economic management, unitary enterprises can dispose of the entrusted material assets, income, products (services provided) independently. This should take into account the restrictions established by legislative and other regulations. Operational management involves the obligatory obtaining of the consent of the owner for any actions with the property.

Owner rights

The owner decides on issues related to the creation of the enterprise, determines the goals and subject of its activities. The powers of the owner include control of the use of property for its intended purpose, ensuring its safety. The founder also resolves issues related to the liquidation or reorganization of the enterprise.

Restrictions

Unitary enterprises cannot create subsidiaries. The legislation establishes a prohibition for institutions that have property under economic management to act as founders of other similar legal entities by transferring to them a part of the material assets entrusted to them by the owner. This procedure is determined by the need to prevent the property from getting out of control.

Sources of property formation

They can be:

1. Profit that is received in the course of carrying out its activities.
2. Property provided by the decision of the owner as a contribution to charter capital, or other material values ​​transferred by the owner.
3. Borrowed funds. These include loans from banks and other financial institutions.
4. Depreciation deductions.
5. Capital investments and budget subsidies.
6. Incomes (dividends) that come from business partnerships and companies in whose authorized capital a legal entity participates.
7. Donations and voluntary contributions from citizens, institutions, organizations.
8. Other sources, the existence of which does not contradict the law. These include, among other things, income from the provision of property for rent to other entities.

Transactions

Unitary enterprises cannot dispose of real estate. Realization of objects is carried out exclusively with the permission of the founder. At the same time, the coordination of real estate transactions, the value of which is more than 150 million rubles, is carried out by the Federal Agency for Federal Property Management on the basis of a government decision Russian Federation or a decision taken on his behalf by the Deputy Prime Minister.

Programs of activities

The relationship of SUEs with owners is regulated by government regulations. One of these acts approved the rules for the development of programs for the activities of the legal entities in question and the determination of profits to be deducted to the budget. Part of the income, as mentioned above, can be directed to the development of the enterprise.

Specificity of financial resources

One of the key differences between unitary enterprises and others, primarily joint-stock companies, is the methods of capital formation, the formation and use of income, the attraction of borrowed and budget funds. The cash fund is created at the expense of current and fixed assets assigned to the legal entity. The amount of capital is reflected in the balance sheet as of the date of approval of the constituent document (charter). Its functions are similar to those performed by the monetary fund of any other commercial structure. In addition to the fact that capital acts as a material basis for the legal entity to carry out its activities, it is a kind of indicator of the effectiveness of its work. If at the end of the reporting period the price net assets becomes less than the minimum amount established by law on the date of registration of the enterprise, and will not be restored within three months, the founder must liquidate the company. If no relevant decision has been made within the specified period, creditors may demand early performance or termination of obligations and compensation for the losses caused.

Profit

It acts as one of the most important sources of funding. Profit is formed in the same way as in other commercial structures. At the same time, the BC regards the income of unitary enterprises as a source of non-tax revenues to the budget. Every year, the legal entities in question make mandatory deductions from the profits received. The procedure, amount and terms of payments are approved by the government or regional/territorial authorities. Funds remaining after the payment of taxes and other deductions are redistributed among the funds for material incentives, social events, and so on. Part of the net income, by decision of the founder, can be directed to increase authorized capital enterprises.

Directions for spending funds

Net income can be used:

1. For the introduction, development of new technologies and equipment, environmental protection measures.
2. Expansion and development of financial economic activity, increase in current assets.
3. Reconstruction, construction or renovation of the OS.
4. Implementation of research activities, study of market conditions and demand.

Unitary enterprises can use targeted funding sources. Such allocations, as a rule, are directed to the implementation of certain activities and programs of a social orientation.

State and municipal unitary enterprises(hereinafter referred to as the enterprise) - commercial organizations that are not endowed with the right of ownership of the property assigned to them by the owner, in this they differ from other commercial organizations.

The authorized capital of an enterprise is the minimum amount of the enterprise's property, which guarantees the interests of its creditors, which can be formed at the expense of money, as well as securities, other things, property rights and other rights that have a monetary value.

Enterprises are a legal form through which commercial organizations operate - legal entities that are subjects of entrepreneurial law (Articles 113-115 of the Civil Code of the Russian Federation).

The property of an enterprise is indivisible and cannot be distributed among contributions (shares), including among its employees.

Kinds:

- unitary enterprises based on the right of economic management, - federal state enterprise and a state enterprise of a constituent entity of the Russian Federation, a municipal enterprise;

- unitary enterprises based on the right of operational management - a federal state enterprise, a state enterprise of a constituent entity of the Russian Federation, a municipal state enterprise.

The legal capacity of enterprises is not general, but special, that is, they can carry out only those types of activities that are enshrined in the charter of the enterprise.

The activities of unitary enterprises in certain areas of business activities are limited.

By agreement with the owner of his property, a unitary enterprise may create branches and open representative offices.

A unitary enterprise is liable for its obligations with all its property and is not liable for the obligations of the owner of its property.

The owners of the property of the enterprise shall not be liable for its obligations, except in cases where the bankruptcy is caused by the owner himself, while in case of insufficiency of the property, subsidiary liability for the obligations of the enterprise may be imposed on him.

Charter of a unitary enterprise is its only founding document.

The enterprise disposes of movable property independently, within the limits that do not deprive it of the opportunity to carry out activities, except for cases established by law.

An enterprise shall not have the right to sell its immovable property, lease it, pledge it or otherwise dispose of this property without the consent of the owner of the property of the state or municipal enterprise.

The owner of the property of the enterprise has the right to receive a part of the profit from the use of the property administered by the enterprise.

unitary enterprise

Unitary enterprise- a special organizational and legal form of a legal entity. A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property is indivisible and is not distributed among deposits (shares, shares), incl. between employees of the enterprise. In addition to the information specified in paragraph 2 of Art. 52 of the Civil Code of the Russian Federation, legal status state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises.

Russian Federation

In the Russian Federation, the main law regulating the activities of unitary enterprises is the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”.

Unitary enterprises can be of three types:

1. Federal State Unitary Enterprise - FSUE
2. State unitary enterprise - SUE (subject of the federation)
3. Municipal unitary enterprise - MUP (Municipal entity)

The founding document of a unitary enterprise is the charter.

A unitary enterprise is not entitled to create as legal entity another unitary enterprise by transferring a part of its property to it (subsidiary enterprise). This restriction was introduced federal law dated November 14, 2002 No. 161-FZ, while earlier Russian legislation allowed unitary enterprises based on the right of economic management to create subsidiary unitary enterprises. With the adoption of this law, the existing subsidiaries unitary enterprises were subject to joining the enterprises that founded them within six months, that is, until June 3, 2003.

Unitary enterprises are obliged, in cases determined by the owner of the property, to conduct an annual mandatory audit. At the same time, an agreement for a mandatory audit of the reporting of unitary enterprises must be concluded following the results of placing an order by bidding in the form open competition, in the manner prescribed by the Federal Law of July 21, 2005 No. 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs."

Typically, unitary enterprises are regarded as less transparent than joint-stock companies, since in the latter the law establishes corporate governance procedures. However, the advantage of unitary enterprises is that the property remains in state (municipal) ownership.

Unlike joint-stock companies and other commercial organizations, unitary enterprises are required to disclose information about their purchases on the official websites of the level of their subordination. For FSUE - on the official website public procurement Russian Federation (federal state order), for SUEs on the regional procurement websites and for MUEs on the official websites of municipalities or, in their absence, on the official procurement websites of the regions.

Since, in accordance with paragraph 2 of Art. 50 and Art. 113 Civil Code In the Russian Federation, unitary enterprises are commercial legal entities, their activities are aimed at making a profit in favor of the owner of the property - the state or municipality, as well as to cover their own expenses. In addition, of course, the purpose of the activity is not to make a profit, but to satisfy the public interests of the state, to meet state needs.

At the same time, depending on the method of securing property, two types of unitary enterprises are distinguished (clause 2 of article 113 of the Civil Code of the Russian Federation):

• unitary enterprises based on the right of economic management (Article 114 of the Civil Code of the Russian Federation);
• unitary enterprises based on the right of operational management (state-owned enterprises) (Article 115 of the Civil Code of the Russian Federation).

CIS

In most CIS countries, there are also private unitary enterprises that are not endowed with the right of ownership of the property assigned to them. The property is indivisible and cannot be distributed among deposits, shares, shares, shares and is the common joint property of its members, individuals, one individual or one legal entity. These include peasant (farm) households, individual, family and subsidiaries. In the Russian Federation as independent organizations, with the exception of subsidiaries, they are not recognized, and the heads of such organizations are individual entrepreneurs, which creates property and organizational difficulties for an individual entrepreneur (in fact, an enterprise). For example, there is no right of private ownership of an enterprise, as Property Complex, since the enterprise involves additional economic relations, which is not the case with individual entrepreneurship, there is no clear regulation on the position of members in the enterprise, the distribution of profits and responsibilities between them, and many other aspects.

Examples

• Federal State Unitary Enterprise Arsenal Design Bureau named after M.V. Frunze »
• Federal State Unitary Enterprise Space Communications
• FSUE "NPP VNIIEM"
• Federal State Unitary Enterprise "SPC Gas Turbine Engineering Salyut"
• Federal State Unitary Enterprise Russian Post
• Federal State Unitary Enterprise "Russian Television and Radio Broadcasting Network"
• FSUE ""
• Federal State Unitary Enterprise "Housing and Communal Administration of the Russian Academy of Sciences"

see also

Notes

Links

• Catalog of official websites of Federal State Unitary Enterprises

Wikimedia Foundation. 2010 .

• Online edition
• Manasse Yerzh

See what "Unitary Enterprise" is in other dictionaries:

Unitary Enterprise- See Unitary Enterprise Glossary of business terms. Akademik.ru. 2001 ... Glossary of business terms

unitary enterprise- (English Unitarian / unitary enterprise) in the civil law of the Russian Federation commercial organization not endowed with the right of ownership to the property assigned to it by the owner ... Encyclopedia of Law

UNITARY ENTERPRISE- according to the civil legislation of the Russian Federation, a commercial organization that is not endowed with the right of ownership of the property assigned to it. In the form of U.p. only state and municipal enterprises can be created. Property U.p. located… … Law Dictionary

unitary enterprise- (unitary enterprise) a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner (state, municipality): it belongs to it on the basis of the right of economic management or operational management. AT… … Economic and Mathematical Dictionary

unitary enterprise- A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner (state, municipality): it belongs to it on the basis of the right of economic management or operational management. In the form of unitary ... ... Technical Translator's Handbook

UNITARY ENTERPRISE- according to the civil legislation of the Russian Federation, a commercial organization that is not endowed with the right of ownership of the property assigned to it. Property U.p. is indivisible and cannot be distributed among deposits (shares, shares), incl. between workers... Legal Encyclopedia

UNITARY ENTERPRISE- in accordance with Art. 46 of the Civil Code, a unitary enterprise is one of the forms of commercial organizations in which legal entities can be created. According to Art. 113 of the Civil Code, a unitary enterprise is a commercial organization that does not ... ... Legal Dictionary of Modern Civil Law

unitary enterprise- a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including between ... ... Administrative law. Dictionary-reference

unitary enterprise- A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, ... ... Vocabulary: accounting, taxes, business law

Many common and already familiar abbreviations are not fully understood by everyone. For example, FSUE - what is it? We will devote today's material to the answer to this question.

FSUE - unitary enterprise

FSUE stands for Federal State Unitary Enterprise. Note that this is a somewhat outdated version of the abbreviation. After the adoption of Federal Law No. 161, the abbreviation FGP - Federal State Enterprise - began to be applied. In general, both abbreviations are equivalent.

To understand what it is - FSUE, we need to turn to the definition of a unitary enterprise and its characteristics. UE is a certain organizational and legal form of a commercial institution. Its main difference is that it does not have the right of ownership of the property assigned to it. The latter is owned by the state, in the case of FSUE - at the federal level. This property is indivisible - it cannot be divided into deposits, shares, shares.

Unitary enterprises are divided into three large groups:

• FGP (FGUP).
• State enterprise of the subject of the Russian Federation - region (OGUP), territory (KGUP), republic (RGUP).
• State enterprise of the municipality - MGUP.

It follows that only state or municipal enterprises can be unitary. The corporeal right to their property belongs only to their founder - the state. The organization itself disposes of this property only within the framework of operational management or economic management.

The purpose of the FGP is to solve government problems on a commercial basis.

Legislative regulation

Federal State Unitary Enterprise in Russia is regulated by the following legislative acts:

• Civil Code. In particular, paragraph 2 of article 52 of this act.
• Law on municipal and state enterprises - Federal Law No. 161.
• Federal Law No. 131 "On the general principles of self-government in the Russian Federation" (in particular, paragraph 3 of article 17 of the said law).

Characteristic features of a unitary enterprise

FSUE in Russia characterizes the following:

• Lack of any membership.
• Indivisibility of property.
• The right to property is assigned only to the founder.
• Property is assigned to a legal entity only on a limited right - in rem.
• The creation of a legal entity here, in fact, is not the union of the property of a number of citizens or organizations, but the allocation of a certain share of the property mass by the founding state.
• The management of FSUE and other unitary enterprises is the sole body.

Creation of UE

The creation of the Federal State Unitary Enterprise and other unitary entities is due to three main reasons:

1. In activities it is necessary to use property, the privatization of which is prohibited.
2. It is required to conduct a somewhat unprofitable production or a subsidized type of activity.
3. As a result of the work of the UE, it is necessary to solve some state social tasks- for example, the sale of services and goods for the population at a minimum cost.

When establishing a FSUE, the following is taken as a basis:

• The property allocated by the UE remains in state ownership - the institution has the right only to use it, but not not to dispose of it.
• The corporate name of the UE should transparently indicate the owner of the provided property.
• The charter must clearly spell out the owner of the property allocated to the UE - the state, the municipality.
• FSUE is responsible, like many other organizations, for its obligations only with its personal property. But it is not subject to the obligations of the owner, who provided the institution with his property for use.
• The head of a unitary enterprise is appointed either by the founder or his authorized representative. The management body of the UE is accountable to this person.

Ways to use the property

Only two areas of use of the property provided to the UE are implied:

• Operational management. A unitary institution manages both the provided property and its profits, produced products only with the consent of the founder.
• Economic management. UE can freely dispose of the property given for use, and income, and its products, but subject to the restrictions imposed by law.

The main types of unitary enterprises

There are two main forms of unitary enterprises. It:

• Functioning on the right of management - state and municipal.
• Functioning on the right of operational management - state-owned.

We present their features in the form of a table.

MGUP, OGUP, FSUE are the only commercial organizations whose civic obligations and rights are directly related to the activities prescribed in their charter.

Activities of a unitary enterprise

Let's talk a little about the features of the activities of the Federal State Unitary Enterprise and other unitary institutions:

• UE does not have the right to act as a founder itself, to create subsidiaries.
• It is authorized to dispose of an active share of its fixed assets: to sell its own raw materials, equipment, vehicles, inventory and other material assets.
• Sale real estate for a unitary enterprise is prohibited.
• Transactions with property valued at more than 150 million rubles are coordinated with the controlling body - the Federal Agency for State Property Management.
• The sale of federal real estate assigned to the Federal State Unitary Enterprise (operating within the framework of economic management) is carried out only at an auction. Funds from the sale must be received by the state treasury no later than 25 days from the date of sale.

Specific examples of FSUE

Consider the well-known FGP:

• FSUE Russian Post.
• "Space connection".
• "Russian Broadcasting and Television Network".
• Film association "Mosfilm"
• "Design Bureau "Arsenal"".
• "Central Research Institute of Mechanical Engineering".
• "Housing and Communal Administration of the Russian Academy of Sciences".
• "Communication-Security".
• FGUP "Protection" of the Ministry of Internal Affairs of Russia.

Examples of municipal - urban unitary institutions (GUP) in Moscow are given below. It:

• "NIIMostroy".
• "Moscow subway".
• "Mosgostrans".

A unitary enterprise is a special form of a commercial organization. Legal protection of FSUE and other unitary enterprises is provided current legislation RF.

1. A unitary enterprise is a commercial organization that is not endowed with the right of ownership of property assigned to it by the owner. Only state and municipal enterprises can be created in the form of unitary enterprises. The property of a unitary enterprise is owned by the Russian Federation, a subject of the Russian Federation or a municipality.

On behalf of the Russian Federation or a constituent entity of the Russian Federation, the rights of the owner of the property of a unitary enterprise are exercised by the bodies state power of the Russian Federation or public authorities of a constituent entity of the Russian Federation within the framework of their competence established by the acts defining the status of these bodies. On behalf of the Russian Federation, the rights of the owner of the property of a federal state enterprise may be exercised by the State Atomic Energy Corporation "Rosatom" in the manner prescribed by the Federal Law "On State Corporation for Atomic Energy "Rosatom". On behalf of the Russian Federation, the rights of the owner of the property of a federal unitary enterprise may be exercised by the federal state state-financed organization"National Research Center" Institute named after N.E. Zhukovsky" in accordance with the Federal Law "On the National Research Center "Institute named after N.E. Zhukovsky". On behalf of the Russian Federation, the rights of the owner of the property of a state unitary enterprise may be exercised by the State Corporation for Space Activities "Roscosmos" in the manner established by the Federal Law "On the State Corporation for Space Activities" Roscosmos. "On behalf of the Russian Federation, the rights of the owner of the property of a federal unitary enterprise may be exercised state budgetary institution "National Research Center "Kurchatov Institute" in accordance with the Federal Law "On the National Research Center "Kurchatov Institute".

(see text in previous edition)

On behalf of the municipality, the rights of the owner of the property of a unitary enterprise are exercised by local governments within their competence established by acts defining the status of these bodies.

The property of a unitary enterprise belongs to it on the basis of the right of economic management or on the basis of the right of operational management, is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the unitary enterprise.

A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring a part of its property (subsidiary enterprise) to it.

A unitary enterprise may, in its own name, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and a defendant in court.

A unitary enterprise must have an independent balance sheet.

2. The following types of unitary enterprises are created and operate in the Russian Federation:

unitary enterprises based on the right of economic management - a federal state enterprise and a state enterprise of a constituent entity of the Russian Federation (hereinafter also referred to as a state enterprise), municipal enterprise;

Unitary enterprises based on the right of operational management are a federal state-owned enterprise, a state-owned enterprise of a subject of the Russian Federation, a municipal state-owned enterprise (hereinafter also referred to as a state-owned enterprise).

3. A unitary enterprise must have a round seal containing its full company name in Russian and an indication of the location of the unitary enterprise. The seal of a unitary enterprise may also contain its trade name in the languages ​​of the peoples of the Russian Federation and (or) a foreign language.

A unitary enterprise has the right to have stamps and letterheads with its own company name, its own logo, as well as a duly registered trademark and other means of individualization.

4. Establishment of unitary enterprises on the basis of combining property owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, not allowed.