Fundamentals of consumer cooperation in Russia. Participation in SRO

Credit and consumer cooperative (PDA) is a voluntary association of citizens to provide financial assistance To each other, such as saving funds and loans to other members of the cooperative on mutually favorable terms.

For many, the word cooperative is the echo of the past, however, if you go to the streets of Kaliningrad, you can meet not enough similar organizations, and their quantity is growing. Today, more than three thousand credit consumer cooperatives are operating in Russia, which work with the population. But at the same time few people know how cooperatives actually work.

In 2009, Law No. 190-ФЗ on credit cooperation was entered into force, according to which anyone who wants to form a cooperative if there are 15 people or 5 organizations. Each PDA must enter the rows of SRO. If a credit cooperative is created only by legal entities, there must be no less than 5. If this mixed situation and credit cooperative is created by both legal entities and individuals, then they must be 7 (for example, 2 physicals and 5 legal entities). After creating a cooperative, this minimum number of its members must be supported, otherwise the cooperative is subject to liquidation.
Each participant of the cooperative is obliged to make a dull fee (from 50 to 1000 rubles) and introductory (100-500 rubles). Mandatory package of documents includes a questionnaire, passport and Inn number.

This cooperative is not commercial organization. Her profit is not its main goal. Its main task is precisely the financial mutual assistance of members of the cooperative to each other: the cooperative is united by those who have not enough funds, and those who have extra funds, and both sides solve their financial tasks. Some get access to finance, while others - give their free funds to use for a certain period to get percentage from them. Funds of the credit cooperative are used for the most part of the issuance of loans to members of the cooperative and loans are issued under a percentage exceeding the percentage bank deposits. Therefore, the participants in the cooperative can receive greater income from participation in the credit cooperative than from the placement of savings, for example on a deposit.

What will you have to pay PDA members?

Membership fee - cashthat a member of the credit cooperative (shareholder) makes it possible to cover the costs of a credit and consumer cooperative and other purposes (in accordance with the charter of this cooperative), these are contributions to the costs of regular activities of the cooperative.
Entrance fee - This type of contribution is not in all cooperatives. If it is provided for by the Charter, then, when joining the credit cooperative, members pay a similar contribution to cover the costs associated with entry into the cooperative (to pay for documents, making changes to the documents in connection with the reception of new members, the possible payment of legal services).
Additional contribution if necessary, if the cooperative arises losses and they need to be compensated at the expense of some means.
A dummy contribution - cash that members of the cooperative to the property of a cooperative so that he carry out its activities, and so that the members of the cooperative can receive an increase in their mutual contributions based on the results of the cooperative. Failures can be both mandatory, i.e. introduced members of the cooperative in obligatoryand voluntary.

Due to what is the credit cooperative formed? There are several sources of his property:

Path and other contributions of members of the credit cooperative (shareholders). This is the main source of cooperative funds;
revenues from the activities of the credit cooperative;
involved funds;
other sources that are not prohibited by law.

What is the danger of credit cooperatives?

Risk of cash deployment in such financial institutions great enough.

Therefore, experts recommend before contacting the credit cooperative, it is necessary to make sure the legality of its activities should be made. Further, there is a risk of doing a fairly risky credit policy in the case when a cooperative with a small total capital can invest it into large and profitable projects and places funds in less reliable customers who are not even partners of a cooperative. And, of course, high risk of fraud. Since to open a cooperative is much easier and cheaper than the bank, then especially advanced fraudsters, and enjoy creating financial pyramids.

According to the Russian newspaper, 2017 can become a record in terms of the number of burst cooperatives and the number of victims. And the scheme in all cases is the same - the promise of profitability is higher than the average, buying for agricultural enterprises, an increase in the number of shareholders, the opening of branches in other regions, losses, cessation of payments, litigation.

"Citizens need to be careful and refrain from entering into a cooperative, as well as from entering into a personal savings transfer agreement, if there is no information about the organization in the registry of the Central Bank. On cases where the cooperative is not included in the SRO, but attracts shareholders and accepts new members, We recommend informing the Bank of Russia, "the press service of the Central Bank.

How to distinguish a consumer cooperative from the financial pyramid:

1. Any credit cooperative is non-profit organizationThat is, its goal can not be profit. PDA is a cash offset.

3. Guaranteed yield of investments and their insurance should also be alarmed.

Cooperative - not a bank, the concept of "contribution" he cannot use. At the same time, the property interests of the cooperative can really be insured in the insurance company. In this case, it is worth checking a copy of the insurance contract and which cases in it are considered insurance.

4. Attract the money of shareholders and accept new can only CCPs entering the register of the Bank of Russia and consisting of a self-regulatory organization. Registry and cooperatives, and SRO is available on the website of the Bank of Russia. Also in October, the Bank of Russia formulated the requirements for the SRO, which will have to develop a basic standard for the protection of the rights and interests of recipients of cooperative services included in self-regulatory organizations.

5. There is no way to carefully examine the loan agreement in advance;

If you decide to join the cooperative, remember: there are cases that even decades working cooperatives suddenly disappeared on one day - along with all the money collected. It may be possible to solve the problem could tightening legislation, as well as the provision of guarantees of state guarantees. But so far there is no speech about this, so remember that the risk and risk have to act on this.

Consumer cooperation forms exist in Russia for a long time. These include communities of peasants, household artels, mutual assistance societies, etc. To date, consumer cooperation (needs support) remains one of the leading cooperative systems, which has legally enshrined principles of functioning and a system of relationship with state power.

Law No. 3085-I "On consumer cooperation (consumer societies, their unions)" was adopted in 1992. After that, amendments were made to the law several times. Latest edition - July 02, 2013 on the basis of Federal Law No. 185-F3. Consider in this article the main changes made to Law No. 3085-I.

The main spheres that are regulated by law No. 3085-I:

• definition of legal, social and economic spheres for the activities of the consumer;
• relations and relationships with government agencies;
• determining the rights of shareholders and their interests;
• establishing obligations of shareholders;
• consideration of tax issues labor relationship, income and salary payments for employees of the Company;
• property rights of consumer societies (Requirements).

The targeted purpose of consumer cooperation is to carry out activities allowed by law, in order to ensure the interests of shareholders.

(for example: trade, production, workpiece, mediation, etc.)

At the state level of cooperation is needed to promote the development of social and household infrastructure, participation in charitable promotions.

Significant edits in the 1992 law were made by law No. 37-F3 of 04/23/2012. List below the blocks in which the amendments were made.

The blocks are as follows:

• the rules of convocation of the General Assembly;
• introduction of the institution of observers (elections and powers);
• mechanism for alienation of immovable property objects;
• document management;
• rules for suspension of membership in the Union.

General meeting

Art. 15 establishes that the main body of the Community is general meeting. Paragraph 5 of Article 16, with amended the amendments, it states that the convening of this meeting is regulated not only by law No. 3085-I, but also by the Charter of the Company itself.

The 16 article establishes the basic rules of convocation of the General Assembly:

• The Community Council is obliged to inform all its members in writing, as well as the unions (in which it consists) the data on when and where the meeting will be held.
• Notifications must be received by members for 1 week before the meeting.
• Agenda and materials on issues from it are sent with the notice.

According to Art. 18 Representatives of unions participate in decision-making. The decision is considered to be accepted if the majority of the voting it is supported.

The exceptions include: property issues on real estate, an exception from membership in society, a way out of membership in the Union. For these specific cases, a minimum of votes from those present for making decisions are required. Reorganization of the Community can only be solved unanimously.

P. 5 Art. 18 allows shareholders to represent the interests of the 1st other member of the Company in the presence of a notarial power of attorney.

Important! Communication of destroying settlements, in which big number Members can organize meetings of cooperative sites.

Convening and making decisions in areas occurs by analogy with a general meeting.

In the intervals between general meetings, all emerging issues decides the Council of the Community. Before making changes to the members of the Council, only persons who had previously worked in the needs of the comperation and had a corresponding experience.

According to the changes made, now members of the Council do not have to have experience, but it is enough to be a member of society or its representative. The only limitation is just that the shareholder should not be offenses.

Law No. 37-F3 establishes that the composition of the Council members no longer has strict restrictions and may include both employees of society and non-employees. Previously, most members of the Council should not have been employees of society.

Introduction of the Institute of Observers

The first article in the new edition is complemented by the Observer Institute. They are considered to be a person who protects the rights and interests of members of society. This institute is introduced to minimize the abuses in the field of consumer and appointed by the Union Council.

Paragraph 2 38.1 defines specific cases when an observer is prescribed:

• members of society have complaints and complaints of the work of management bodies. cooperation;
• the end of the fiscal year with losses in the amount of 20% of total amount assets;
• the Community does not provide the reporting documentation for the Union;
• within 2 financial years, the Company has losses that make up 10% of total assets.

Important! Art. 38.1 in claim 1 obliges subordination on the hierarchy of the consumption and society to provide superior documentation (accounting and financial nature), according to the prescriptions of these unions.

After appointing an observer in the public or alliance, they are notified of this for 3 days. The candidacy of the observer, as well as reports on its checks, can be challenged in court according to Art. 38.1 p.12.

The appointment of an observer is carried out by no more than 3 calendar months for one fiscal year. Repeated purpose is possible only if the new complaints of the members will raise the issue that has not been previously considered.

Art. 38.1 fixes full list The rights and responsibilities of the observer. According to the results of the inspection, the observer does not make any decisions, but only provides a report and recommendations for further action General Assembly of shareholders.

For the period of observation test, the management bodies of the Communications are deprived of the right to conduct legal (acquisition, sale of property, etc.) and financial transactions (loans, guarantees, loans, etc.). Such operations are carried out with the written consent of the observer.

Alienation of real estate

According to Law No. 37-F3, a general meeting may be made to the transfer of real estate rights to any cost (previously there were previously limitations). To approve the solution, ¾ votes of shareholders.

Termination of membership in the Union

The amendments also touched the termination of membership in the Union.

Art. 32.1 Defines cases of termination of membership:

• society is excluded from the Union and accordingly loses membership;
• the promisope is eliminated or ceased to work on the results of reorganization;
• society takes a voluntary decision to exit the Union.

Supplementing a list of mandatory documentation

The new edition is supplemented with a mandatory list of documentation that consumer society should conduct. In the previous edition, the necessary typical documents and their maintenance determined the society itself in its charter.

The list of mandatory documents now includes:

• receipts, checks, receipts or other documents confirming payment, refund or receiving mutual contributions;
• protocols of solutions of all meetings and meetings consume. societies;
• documentation on the reception and exclusion of members;
• register, with data about members of society.

Additionally, the Company must conduct documentation, which is provided for by the legislation of Russia, taking into account the scope of activity.

People tend to combine interest, to solve common problems and satisfying any specific needs. In the team, all issues are solved easier. For this, there is a concept as a cooperative consumer. This legal form You can meet not as often as commercial organizations, but it exists and is actively used in some spheres of society. This article disassembles the interpretation of the concept of "Consumer Cooperative", the forms and types of such communities, the content of the charter and the other helpful information on this topic.

Decoding concept

Consumer cooperative activities are aimed at satisfying certain needs of citizens or legal entities, in it consisting. Mostly goals are material character. A cooperative can join any person who has reached sixteen years old, as well as various legal entities. Minimum number of participants - five individuals or three legal.

Consumer cooperative is a phenomenon regulated by the state at the legislative level. The main provisions are reflected in the Civil Code of the Russian Federation. More detailed decodes And the fineness of the regulation is reflected in the Federal Law "On Consumer Cooperation in the Russian Federation" No. 3085-1 of 06/19/1992. the federal law Contains information on the creation of cooperatives, their structure, peculiarities of participation, property issues, as well as questions about reorganization, liquidation and unification of existing societies.

What cooperatives are engaged

Consumer cooperative is a community of people based to achieve certain economic purposes. Decision making is carried out by voting. Each member of the Cooperative has a voice that he has the right to give for a specific option. further development events. That is, one payer of contributions is one voice. At the same time, the direction of the Company's activities can be any: there are construction, housing, garage, country, agricultural and other cooperatives. People consisting in these organizations are combined by one goal.

The state provides for the regulation of certain types of cooperatives by individual legislative acts. These include agricultural, credit and housing cooperatives. They are regulated, respectively, by the Housing Code and Laws "On Agricultural Cooperation" and "On Credit Cooperation".

Forms of consumer cooperatives

Depending on the problem, to solve the consumer community, cooperatives are divided into several forms. Below is a list with decoding.

• Construction and consumer cooperative. It is created to possession and use of real estate (various buildings).
• Housing cooperative. Members of this community organized their cooperative to build a residential building in which subsequent will live.
• Garage cooperative. Includes owners of garages lined in a separate territory.
• Country cooperative. A group of people who own land plots used as a summer cottage or garden on a certain territory.
• Housing accumulative cooperative. In such societies, citizens enter into joint efforts to acquire or build housing.
• Consumer society or consumer cooperative of citizens - cooperation between citizens and legal entities. This form in the USSR received special distribution.
• Agricultural cooperative. It includes agricultural enterprises, as well as individual farmers engaged in their own farms.
• Serving cooperatives. Can lead quite extensive and diverse activities - insurance, transport services, resorts, medical care, repair workconsultations in various fields.
• Credit Consumer Cooperative. Created to solve financial issues participants. Personal accumulations under the interest rate are involved in the cooperative, loans are issued, financial mutual assistance is carried out.

The meaning of the opening of cooperatives

Non-commercial consumer cooperative is a previously very common organizational and legal form. Cooperatives opened everywhere geographically and in all economic spheres. Their number gradually decreased after the perestroika times of 1991. The property of cooperatives was privatized with more enterprising people, and citizens have learned to build attitudes on trust. However, the practice of cooperatives has proven its effectiveness. People create such communities with absolutely various targets: acquire goods on more low prices, evenly distribute the cost of servicing farms and repair services, jointly accumulate capital and build housing. The advantages of cooperatives are obvious: at the expense of a large number of participants, you can carry out wholesale purchases at prices much lower than the market, there is the possibility of accumulating funds and the rational distribution of its distribution in the service issues and other property. At the same time, the board in cooperatives is carried out by voting, which allows them to speak out to all members of society, and not to transmit all the power to one hands. Some activities without cooperatives and today imagine is impossible - garages, gardens, cottages, rural communities.

Pros and Cows Opening Cooperative

Any organizational and legal form carries certain advantages and disadvantages. The same situation with cooperatives. The organization of a consumer cooperative carries participants the following advantages:

• Equality and solving issues by voting. It doesn't matter how much the participant is made, the amount can be significantly different, but here's the "weight" voices will be the same for everyone. Important issues are solved only together, some decisions can be accepted and at all with unanimous voting.
• In cooperatives, all participants work. Missing may be no more than a quarter from total of people. At the same time, employees are minimum.
• The income distribution frequency is established in the cooperative also by voting. At the same time, it is possible to share earned at least every day. But the size of the dividend issued should not exceed half of the net income.
• Work takes place in the team from "His". Questions about adopting a new member are also accepted on voting. If someone is against expanding the number of participants, it is impossible to accept a newbie.
• The number of participants is not limited. They can be infinitely a lot. But there is a minimum threshold - 5 people.
• The organization of consumer cooperative is also good in terms of taxation. If the number of participants is less than 100, and the incomes are less than 80 thousand rubles, the cooperative has the right to apply the USN.
• The minimum age threshold of participants is 16 years.

Minuses, of course, is also enough. If you look at all listed positive sides under a different angle, we will see the following picture:

• Self decide in which direction to continue the development where to spend profit and whether to take a new member is impossible.
• You can get out of the cooperative, taking your share and income due for the period. At the same time, the property that cannot be divided is free of charge at the cooperative. You can sell your share either to other participants or a third-party person if it was permitted on the vote.
• Hiring employees in the cooperative is quite difficult and not always permitted.
• Participants of the debt cooperative meet all their property, and not just the share in the organization.

The process of opening a cooperative

Consumer Cooperative Organization - the task is not so complicated on initial stagehow it may seem. The process of creating society begins with the search for partners. They must be at least five. But it can be working and unemployed, free and remote servants, pensioners and schoolchildren from 16 years. A legal organization can act as a sponsor. Working at the level with all, it, of course, will not, but to ensure the means to provide for the first time. As a remuneration, Pai stands out, and therefore part of the income of future periods.

A complete anarchy is impossible in any society, therefore the cooperative requires a person who will be of interest. This face is called the chair. He performs on behalf of the cooperative all legal and significant actions: registration, liquidation, reorganization, representation in courts and tax inspectorate. With quantity from ten people, the creation of the board will need. With the number of participants from fifty people - the Supervisory Board.

Next is written by the charter of the consumer cooperative and the protocol of the meeting on the creation. After that, the participants are made by the amount of mutual contributions in the amount of at least 10 percent of the contribution of each of them. A temporary account opens, cash is made in cash or non-cash marked with a "mutual contribution". Not only money is accepted, the fee can be paid by property. It is evaluated by participants and make an act in free form. After this procedure, you need to pay a state fee. Its size is 4,000 rubles. After payment of the duties can serve documents in tax inspection for registration legal entity. A few days later, you need to get a ready testimony.

What is written in the charter

Charter is the most important document of any organization. It is prescribed all nuances of work. Cooperatives are no exception. There are legislatively provided items that are necessarily entered into the charter. For the Company of this nature, it is necessary to have the following data in the constituent documents:

• complete name of the legal entity;
• actual and legal address;
• the purpose of the creation and the main activity;
• rules adopted by participants on the procedure for admission and exit from the cooperative;
• information about contributions, their dimensions, the procedure for introduction, sanction for delay;
• structure and composition of the control apparatus;
• the list of rights and responsibilities of the participants;
• information on how the profit and losses between the members of the Company are distributed;
• description of the procedure for reorganization and liquidation.

If the charter is compiled with errors, it will not be taken in the tax. It will be necessary to make adjustments, then re-pay the state duty and only after that come to register again. This is not only a time loss, but also money. Therefore, people who do not understand the nuances of office work, prefer to hire a lawyer. On your own, you can also do. There are many templates on the Internet. From the founders of society, it will be necessary only to carefully replace the data of a fictional organization to their own.

Consumer Cooperative: Capital

The main source of cash of any cooperative is the contributions of its members. Primary consumer cooperative funds are formed exclusively at the expense of participants. In the future, capital can increase different ways, depending on the direction of the organization. For example, a trade and production cooperative can attract funds by selling goods and services. At the same time, the garage cooperative exists solely on the contributions of the participants.

The size of the mutual fund is not fixed and is not limited in size legislatively, unlike limited liability society. Its size is determined by the general meeting before registering in the tax. In the future, the general meeting may be made decisions on changing the fixed assessment.

Credit Consumer Cooperative

Credit cooperative is created by citizens or legal entities on a voluntary basis. The minimum number of members is 15 individuals or 5 legal. The purpose of creating is to meet the financial interests and needs of its members. Two varieties are distinguished:

• credit cooperative of individuals (in such a cooperative of legal entities can not be);
• credit cooperative of the 2nd level (this form combines several credit cooperatives in itself).

Credit cooperative is a non-commercial organization, it is designed to satisfy the needs of shareholders. To achieve these goals, it combines funds made by participants, then suggests them as a loan to its shareholders if necessary. In addition, other actions can be carried out that should lead to the goal for which society has been created. The activities of such cooperatives by the Bank of Russia and the Law on Credit Cooperation are governed.

Participation in the loan cooperative often turns out to be much more favorable optionthan loans and loans in banks. For their shareholders, society puts the most optimal conditions loan. The percentage under which a loan is issued is almost always below average banking, and the period may be optimal for the participant of the cooperative. The most relevant participation in such a cooperative for people whose activities are constantly related to borrowed funds.

SEC

Agricultural Consumer Cooperative is the most common type of community in our time. Naturally, the bulk of all these organizations is in the villages and countryside. It is there that makes sense to engage in this activity. Agricultural consumer cooperative can be any orientation:

• livestock;
• horticultural;
• vegetal;
• equipped;
• serving;
• trade;
• processing;
• SEC other species.

You can open it with a minimum number of participants in 5 people or 2 organizations. At the same time there is a condition for work for members of the SEC. Never less than 50% of all work must be performed for participants.

The process of opening a society begins with the development of a plan, filing applications for participation from shareholders and a general meeting. Documents for registration of the cooperative are submitted after the completion of these stages.

For individual farmers and rural residents who lead their farms, participation in SPK is beneficial. Processing huge areas of the Earth without expensive techniques are hard and long, and when opening SEC, you can purchase this technique with a profit for each participant. The same applies to equipment for breeders of birds and livestock. Special buildings, equipment for care, medical care for animals, Purchase of feed - all this becomes much more profitable when opening a legal entity. Thus, product quality, its number increases, and the cost of each individual participant becomes lower.