RUSSIAN FEDERATION FEDERAL LAW On amendments to the Federal Law "On agricultural cooperation" and separate Russian Federation legislative acts Adopted by the State Duma on October 20, 2006 Approved by the Federation Council on October 27, 2006 (In the wording of federal laws , 30.12.2008 g. N 307-FZ; dated 18.07.2009 N 190-FZ; of 06.12.2011 N 402-FZ) Article 1 THE RUSSIAN FEDERATION, THE PRESIDENT OF THE RUSSIAN FEDERATION 4870; 1997, N 10, sect. 1120; 1999, N 8, sect. 973; 2002, N 12, est. 1093; 2003, N 2, est. 160, 167; N 24, est. 2248), the following changes: 1) in article 1: (a) ";"; b) in the third paragraph, after the word "producers", add "and (or) leading private sub-farms", the words " The Agricultural Cooperative (s) can be established in of a producer or consumer cooperative " The Agricultural Cooperative may be created in the form of an agricultural production cooperative (also a production cooperative) or an agricultural consumer cooperative "(c) In the paragraph of the fourth word" natural person for a production cooperative, or a natural or legal person for a consumer cooperative ", replace the words" accepting personal labour " in the activities of a production cooperative or taking part in a consumer cooperative economic activity of a natural or legal person "; g) in paragraph 13 of the word" cooperative payments "to be replaced by the words" in excess of its mutual contribution at the expense of Cooperative payment or other cooperative means "; d) a seventeenth paragraph to supplement the words", including the receipt of loans and savings in credit cooperatives "; (e) in paragraph 18 of the word" formed by the account of the members of the cooperative and associated members of the cooperative or at the expense of Cooperatives, "delete; ) in paragraph 19 of the word" days, volume "should be replaced by" days or volume of pay or volume "; z) to add to the following paragraph: " Self-regulating Organization of Audit Unions of Agricultural Cooperatives (also a self-regulating organization), a non-profit organization formed in the form of association (association, union) of audit unions of agricultural cooperatives, and in accordance with the requirements of this Federal Law. "; (2) In article 3: a) in paragraph 1 of the word "(hereinafter referred to as") delete; (b), paragraph 6 should read: " 6. The number of workers in the production cooperative (excluding seasonal workers) shall not exceed the number of members of this cooperative. "; 3) in article 4: (a) in paragraph 1 of the word" (hereinafter referred to as " Cooperatives) "delete, words" (citizens and (or) legal persons) "should be replaced by" and (or) leading private sub-farms by citizens "; (b) in paragraph 2 of the word", credit, insurance " delete; paragraph 5, set out in paragraph 5 , to read: " 5. Service cooperatives perform mechanized, agrochemical, reclamation, repair, construction and insurance services (insurance cooperatives), scientific-production, legal and financial services Counselling, electrification, teledensity, sanatorium-resort and health care, loan issuance and savings (credit cooperatives) and other works and services. "; ), paragraph 8 should read as follows: " 8. Procedure for the establishment of a credit consumer cooperative to provide loans to members of the cooperative and to save their money, credit cooperatives, rights and obligations of credit members a consumer cooperative is defined by this Federal Law. "; d) paragraph 9, to declare invalid power; (e) paragraph 10 of paragraph 10, to be declared void; (f) in paragraph 11 of the word", if not otherwise. provided for by the charter of the cooperative " delete; (c) paragraph 12 should be supplemented with a proposal to read: "Members of the follow-up cooperative may only be cooperative at the previous level."; 4) in article 5: (a) in paragraph 1, the words "audits" should be replaced by "audits"; b) supplement paragraph 8-1 to read: " 8-1. Associations (associations) have the right to form a union (association) in the form of a subsequent level, and in the cases provided for by this Federal Law, it is the duty of the associations to form these associations. "; 5) in article 11: (a) paragraph 1, subparagraph 19, to declare void; (b) paragraph (3) should read: " 3. A copy of the constitution of the cooperative, as well as registered changes registered in the prescribed manner, shall be issued to each member of the cooperative or to each associate member thereof or shall be made available for consultation. A cooperative's board on the request of a member of a cooperative or an associate member of a cooperative is required to provide them with a copy of the cooperative's constitution, as amended, for a fee not exceeding the cost of making that copy. "; b) c Article 12: a) in paragraph 2 of the phrase "by a majority of the members of the cooperative members present at the general assembly, unless otherwise specified by the present Federal Act or the charter of the cooperative and" shall be replaced by the general assembly of the members "; b) paragraph 3 to recognize no force; , paragraph 4 The following wording: " 4. Adopted by the general meeting of the members of the cooperative, the amendments to the Statute are subject to State registration in the manner determined by the Federal Act of 8 August 2001 No. 129-FZ " On the State Registration of Legal Persons and on Individual article 13, paragraph 2, as follows: " 2. Members of the consumer cooperative may recognize the consumer cooperative charter that participate in its economic activities and which are agricultural producers of citizens and (or) legal entities, as well as Citizens who are members of agricultural organizations and/or farmers (farmers), gardening, gardening or animal husbandry, and Agricultural consumer cooperatives. The Charter of the Consumer Cooperative may establish the right and procedure for admission to the consumer cooperative, along with the citizens and legal entities of other citizens and legal entities that provide services The consumer cooperatives or agricultural producers are either employees of the social services of the rural population. The number of such members shall not exceed 20 per cent of the total number of members of agricultural producers and members of the cooperative who are members of the cooperative. "; 8) in article 14: (a) Paragraph 5, after the word "dividends", should be supplemented by the words ", the order of withdrawal from the cooperative"; b) in paragraph 7: , in the first paragraph of the first word, delete, to be supplemented by the words " at the date of the decision to convene the general assembly members of the cooperative "; in the second word" representatives " delete; 9) in article 15: (a) paragraph 6 should read: " 6. A member of the cooperative is given a membership book indicating: name, first name, patronymic (for citizens), name (for legal persons) of the member of the cooperative; basis of the entry into the cooperative; and the date of admission; required contribution size and date of application; size of additional contribution and date of application; the size of the attached pay, the date of its accrual and maturity; the size of the returned payev and the date of their payment. "; b) to supplement paragraph 7 of the following Content: " 7. In addition to the particulars referred to in paragraph 6 of this article, the cooperative may indicate in the membership book additional information. "; 10) in article 16: (a), paragraph 1, amend to read: " 1. Membership in a cooperative ceases in the case of: (1) the withdrawal of a cooperative member from a cooperative on the basis of an application to withdraw from the cooperative upon the expiry of the period established by the charter of the cooperative, or, if the cooperative's statute is to be considered by the cooperative No declaration, two weeks after the date of the cooperative's admission; (2) the death of a member of the cooperative-from the date of his death; 3) the death of a member of the production to another member of the cooperative from the date of the decision of the general meeting members of the cooperative on such transfer; 4) handing over a member of the consumer cooperative to another member of the cooperative or another person, from the date of the decision of the cooperative's board of such transfer; 5) exclusion from membership of a cooperative, from the time the notification is received in writing to exclude the members of the cooperative. "; b) in the first paragraph of paragraph 3, the words" before the date of their withdrawal "shall be replaced by the words" until the date of their withdrawal, unless otherwise stipulated by the statute ), paragraph 4, to read: " 4. A member of the cooperative, with the consent of the cooperative, shall be entitled to transfer his or her share to another member of the cooperative and to withdraw from the cooperative, unless otherwise provided for in the charter of the cooperative. It is not permitted to transfer a share or part of a person who is not a member of a production cooperative. "; g) in paragraph 5, replace the words" cooperative "with the words" consumer cooperative "; 11) in article 17: (a) Paragraph 1 (6) is supplemented by the words "or does not participate in the activity of the consumer cooperative for one year"; (b) in paragraph 6, the words "possibly short" should be replaced with the words "14-day", the second sentence should be deleted; 12) in article 18: (a), paragraph 1 should read as follows: " 1. The outgoing member of the cooperative after the end of the financial year and the approval of the accounting balance of the cooperative, unless otherwise established by the charter of the cooperative, must be paid the value of his or her contribution or the property corresponding to his or her contribution a contribution. The cooperative is also required to implement other statutory co-operative payments to a member of the cooperative in terms and conditions established by the cooperative's constitution. "; b) in paragraph 2 of the phrase" under article 16, paragraph 4 of this Federal Law "delete; in) in paragraph 5 of the word" or in accordance with the decision of the general assembly of the members of the cooperative and with the consent of the person leaving the cooperative, " delete; g) to supplement paragraph 10 of the following table of contents: " 10. In the event that, in accordance with the charter of the cooperative, the payment of the value of the share and other benefits payable to the withdrawing member's cooperative shall be carried out within a period exceeding six months from the date of the approval of the accounting balance of the cooperative, The board of the cooperative is required to issue a document certifying the amount, timing and manner of implementation of these payments. "; 13) in article 20: (a), paragraph 2, subparagraph 4, amend to read: " (4) Establishment of the size and order of contributions and other payments, The procedure for their return to the members of the cooperative; "; (b), paragraph 4, to declare invalid; 14) in article 21: (a), add the following sentences:" The cooperative is not earlier than through Two months and no later than four months after the end of the financial year, the annual general meeting of the members of the cooperative shall be held. In addition to the annual general meeting of the members of the cooperative, the general collections of the members are extraordinary. "; b) in paragraph 2 of the word" general assembly "replace the words" annual and extraordinary general meetings "; supplement paragraph 2-1 as follows: " 2-1. The formation of the agenda of the annual general meeting of the members of the cooperative shall be based on article 22 of this Federal Act by the board of the cooperative and, in case of the suspension of the board of the cooperative, the supervisory board 3 and 4), amend to read: " 3. An extraordinary general meeting of the members of the cooperative is convened by the board of the cooperative on its own initiative or at the request of the Supervisory Board of the Cooperative, the Audit Union of Agricultural Cooperatives, of which the Cooperative is a member, One tenth of the number of members of the cooperative or one third of the associate members of the cooperative. 4. The cooperative management body, or a group of members of the cooperative or associated members of the cooperative, who requested the convening of an extraordinary general meeting of members of the cooperative, is required to submit a written form to the board of the cooperative The proposed agenda of the general meeting and the rationale for its implementation. Other cooperative management bodies or other members of a cooperative or associate members of a cooperative who are not the initiators of the extraordinary general meeting of the members of the cooperative shall not be entitled to change the agenda of an extraordinary general. A meeting of the members of the cooperative, or additions to it, without the consent of the initiator of the convocation of the said meeting. "; (e) to add to paragraph 5 as follows: " 5. The board of the cooperative or, if its powers are suspended, the cooperative's supervisory board shall, within seven days from the date of receipt of the request for an extraordinary general meeting of members of the cooperative, decide to hold the specified collection or the refusal to hold it. "; e) add the following content: " 6. The decision not to hold an extraordinary general meeting of members of a cooperative may be taken only if none of the issues on the proposed agenda of the extraordinary general meeting of the members of the cooperative is within its competence or complies with the requirements of federal law or the requirements of the extraordinary general meeting of the members of the cooperative are not complied with by this Federal Law. In the case of one or more questions on the proposed agenda of the extraordinary general meeting of the members of the cooperative belong to its competence and the other requirements for the general assembly of the members of the cooperative are met, By this Federal Law, the extraordinary general meeting of the members of the cooperative should be held. "; (g) to supplement paragraph 7 with the following: " 7. If, within seven days of the receipt by the cooperative of a cooperative, the requirement to hold an extraordinary general meeting of members of the cooperative, no decision will be taken to hold the said meeting or to refuse or a decision to hold the said meeting within the prescribed time limit will not be met, the extraordinary general meeting of the members of the cooperative may be convened by the Supervisory Board of the Cooperative, the Audit Union of Cooperatives, of which is a cooperative or members of a cooperative or associate members The right to convene an extraordinary general meeting of members of the cooperative. In this case, the cooperative is under an obligation to grant the initiators of an extraordinary general meeting of members of the cooperative a list of members of the cooperative, associated members of the cooperative and their address. "; 15) in article 22: (a) the name of the word "and the date" to be deleted; (b), paragraphs 1 and 2, amend to read: " 1. A member of the cooperative, an associate member of the cooperative in writing, is obliged to inform the cooperative's board of the place of his or her presence, address, and address changes to which they are to be notified in writing and notified, under the present Federal Act and the statute of the cooperative. 2. To convene a general assembly of members of the cooperative, the meeting's agenda, the venue, date and time of the meeting, the members of the cooperative and associate members of the cooperative shall be notified in writing not later than 30 days before the date of the meeting. of the general meeting of the members of the cooperative. "; in) to supplement paragraph 2-1 as follows: " 2-1. When holding a general meeting of the members of the cooperative in the form of a meeting of authorized cooperative members in the notification of the convening of the authorized cooperative, in addition to the particulars referred to in paragraph 2 of this article, the date, place and time shall be provided. The time of the meetings at which the delegates are elected, and the name, first name, patronymic of the member of the board of the cooperative or member of the Supervisory Board of the Cooperative who are responsible for holding the meeting and are obliged to report to the participants of this meeting are the main items on the agenda of the upcoming meeting authorized cooperative. "; , paragraph 3, amend to read: " 3. In cooperatives where members of the general assembly of associate members of the cooperative or associate members are required under article 14, paragraph 7, of this Federal Act, Members of the cooperative society, in the notification of the general assembly of members of the cooperative sent to associate members of the cooperative, in addition to the particulars referred to in paragraph 2 of this article, shall contain information on the date, place and time Meeting of associate members of the cooperative Members of the general assembly of the members of the cooperative or authorized persons, as well as the name, patronymic of the representative of the cooperative's board or the representative of the Supervisory Board of the Cooperative who are responsible for holding the meeting and are obliged to report the participants in this meeting are the main issues on the agenda of the forthcoming general meeting of the members of the cooperative or the assembly of authorized cooperative members. "; d), paragraph 4 should be supplemented with the following paragraph: " The Charter of the Cooperative, the number of members and associated members of which exceeds 300, A notification may be given to convene a general meeting of the members of the cooperative by publishing in a periodical publication no later than 30 days prior to the date of the general meeting of the members of the cooperative, provided that The name of this publication is defined by the charter of the cooperative and all members of the cooperative and associate members of the cooperative are notified in writing in writing or by mail. "; e) "in the new edition or internal documents (regulations) of the cooperative" In the words "or amendment of the constitution of the cooperative and (or) additions to it which cannot be reflected in the notification of the convening of the general assembly of the members of the cooperative"; , paragraph 7, amend to read: " 7. The agenda of the annual general meeting of the members of the cooperative is formed by the board of the cooperative. The Supervisory Board of the Cooperative, or at least one tenth of the members of the cooperative, a group of members of the cooperative, or not less than one third of associate members of the cooperative associate members The cooperative has the right to submit, in writing, to the annual general meeting of the members of the Cooperative no more than two questions and nominate candidates for the supervisory board of the cooperative, the board of the cooperative, and the post of chairman Co-operative. Additional issues to be included in the agenda of the annual general meeting of the members of the cooperative should be included in the board of the cooperative not later than 30 days after the end of the financial year. "; z) to complete 8 and 9, to read: " 8. The board of the cooperative is not entitled to change the wording of additional items to be included in the annual general meeting of the members of the cooperative. Additional questions, as well as proposals for the nomination of candidates to cooperative management bodies, are to be included in the agenda of the annual general meeting of the members of the cooperative, unless: 1) the term of the membership questions on the board of cooperatives not met; 2) candidates for the cooperative management are not members of the cooperative; 3) additional issues to be included in the annual general meeting of members of a cooperative, not in conformity with the requirements of this Federal Act, other OF THE PRESIDENT OF THE RUSSIAN FEDERATION 9. A motivated decision of the cooperative board to refuse to include in the agenda of the annual general meeting of members of the cooperative additional questions or proposals for nomination of candidates to the governing bodies of the cooperative within seven days of the membership The introduction of these questions and proposals on the board of the cooperative shall be sent to the persons or the management body of the cooperative, who have made these questions and proposals on the agenda of the annual general meeting of the members of the cooperative. The individual or the governing body of the cooperative may appeal this decision to the court. "; 16) in article 23, paragraph 1, the figure" 300 "to be replaced with" 200 "; 17) in article 24: (a) in paragraph 1: paragraph 2 after In the third word "at least 50", replace "at least 50" with the words "at least 30"; b) add the following: " 1-1. The general assembly of the members of the cooperative is not entitled to take decisions on the agenda items declared in violation of the order and timing of the general meeting of the members of the cooperative, except for the rules of work the general meeting of the members of the cooperative if all members of the cooperative are present at the meeting. "; in) to supplement paragraphs 2-1 and 2-2 as follows: " 2-1. The result of the voting shall be announced at the general meeting of the members of the cooperative during which the voting was held. The charter of the cooperative or the decision of the general assembly of members of the cooperative may additionally provide for a written notification of the voting to the members of the cooperative and associate members of the cooperative who were absent from the cooperative A general meeting of the members of the cooperative. 2-2. On the proposal of the Supervisory Board of the Cooperative, or in the absence of a cooperative board to conduct voting at the general meeting of the members of the cooperative, the members of the cooperative shall be elected by an even commission composed of at least three members A person. Members of the cooperative board, members of the cooperative's supervisory board, the chairman of the cooperative or the nominated candidates to these bodies of cooperative management may not be part of the commission of inquiry. The Accounts Commission shall determine the quorum of the general assembly of members of the cooperative, clarify issues arising from the exercise by members of the cooperative and associate members of the cooperative of the right to vote at the general meeting of the members of the cooperative and compliance The order of voting, ensuring voting, counting votes and summing up votes, compiling a protocol on the results of voting, transferring this protocol and ballot papers to the vote. "; , paragraph 5 to add the following sentence: " Other non-cooperative members or associate members of a cooperative may participate in the general meeting of the members of the cooperative solely on the decision of the assembly and shall not be entitled to represent the members of the cooperative or associate members of the cooperative at the general meeting of the members a cooperative. "; (d) in the first paragraph of paragraph 8, the word" three "should be replaced by the word" two "; (e) paragraph 9, add the following sentence: " 4-1) ballot papers; "; . , to read: " 10. Each of the two copies of the minutes of the general meeting of the members of the cooperative shall be signed by the chairman and secretary of the assembly, the chairman of the cooperative and the general meeting of the members of the cooperative members of the cooperative's supervisory board or not less than three other members of the cooperative. If one of the persons who has to sign the general meeting of the members of the cooperative refuses to sign it, it is obliged to indicate in the minutes of that meeting the reasons for its rejection. "; (s) in paragraph 11 of the phrase" and the chief accountant "delete; 18) in article 26: (a) in paragraph 4 (8), replace the word" audit "by" audit "; replace" audit "by" audit "; b) paragraph 12 editions: " 12. Cooperative management body or entitled to convene a general meeting of members of the cooperative group of members of the cooperative or associate members who proposed to include early release from the meeting's agenda The post of chairman of the cooperative or the executive director of a cooperative is required to provide written justification for its proposals. A cooperative management body or a group of members of the cooperative or associate members of the cooperative working to convene a general meeting of members of the cooperative whose agenda includes the issue of early release from the post of chairman The cooperative or the executive director of the cooperative shall, at least 30 days before the start of the said general assembly, submit the proposals for an opinion to an audit union of which the cooperative is a member. "; In paragraph 13, the word "audit" should be replaced by the word "audit"; 19) Article 29 should be supplemented with paragraphs 7 and 8 reading: " 7. The Chairman of the Supervisory Board of the Cooperative and the Vice-President of the Supervisory Board of the Cooperative shall be elected at a meeting of the Supervisory Board of the Cooperative from among the members of the cooperative's supervisory board for a period of three years. The chairman of the supervisory board of the cooperative is the preparation, convening, holding of meetings of the Supervisory Board of the Cooperative and the organization of the supervisory board of the cooperative in accordance with the regulations approved by the general public. Meeting of the members of the cooperative. 8. Meetings of the Supervisory Board of the Cooperative shall be held at least once every three months and shall be recorded by a protocol signed by all members of the cooperative supervisory board present at the meeting. "; , as follows: " Article 31. The Audit Union of Agricultural Cooperatives 1. The Audit Union of Agricultural Cooperatives (hereinafter also-the Union of Agricultural Cooperatives), the Union of Agricultural Cooperatives, which audits the financial and economic activities of its cooperatives, cooperative unions, and coordination of this Activities, representation and protection of the property interests of cooperatives, provision of related audit services to members of the Audit Union, as well as other functions provided for by this Federal Act. 2. The Audit Union is established upon the initiative of at least 25 cooperatives that are its founding members. In the event of a reduction in the number of members of the Audit Union established by this Federal Act, the membership of an audit union in a self-regulated organization is suspended for a period of three to six months to bring the number of members of the Union Cooperatives-members of the Audit Union in accordance with the requirements of this Federal Law. In the event of failure to bring the number of members of the Audit Union into line with this Federal Act, the audit union is excluded from the single audit of the Union and the audit union The Board of Auditors 3. Cooperative society (with the exception of the Audit Union) is mandatory in one of the audit unions of their choice. In another case, the cooperative union is to be eliminated by a court decision, at the request of the authorized body of the executive branch of the constituent entity of the Russian Federation in the field of agriculture or the tax authority of the constituent entity of the Russian Federation. The Cooperatius, the Union of Cooperatives, is obliged to formate its membership in another audit association for a period of no more than 30 days. The cooperative, as well as the cooperative union, may not be a member of more than one audit union at the same time. 4. The Court of Audit shall conduct its activities in accordance with this Federal Law, with its charter and its constituent treaty. The Supreme Audit Office is the general meeting of the members of the Audit Union and is elected by the general meeting of the members of the Audit Union. The Executive Body of the Audit Union is the Executive Director of the Audit Union hired by the Audit Union Supervisory Board based on the contract of employment. The executive director of an audit alliance may only be a person who has the qualifications certificate of the auditor or auditor. 5. The Audit Union shall conduct audits in accordance with the rules of the self-regulating organization and the rules of the audit union, which must not conflict with the rules of the self-regulating organization. 6. The financial activities of the audit union are carried out on the basis of the income and expenditure estimates approved by the collegial body for the management of the audit alliance in accordance with its constituent instruments. The audit and related audit costs of the audit alliance are reimbursed through membership fees, which are assessed on the basis of the estimates. 7. The audit union is required to be a member of one of the self-regulating organizations and to be included in the single audit association and consultant roster maintained by the self-regulating organization. Admission of an audit union to a self-regulating organization and the inclusion of it in a single audit of the audit associations and the auditors is carried out in accordance with the requirements and in accordance with the procedure established by this Federal Law, The constituent instruments and rules of the self-regulating organization. 8. The right of the audit association to perform the audit and related audits of the service arises from the date of receipt of the certificate from the self-regulated organization on the inclusion of an audit union in a single audit of the audit The Board of Auditors A self-regulating organization within 30 days from the date of receipt of an application for an audit of a self-regulated organization is obliged to make a decision on the admission of an audit union to the members of the self-regulating organization, to be incorporated into a single organization. Audit union and audit certificates and the issuance of an audit certificate for the inclusion of an audit association in the registry or to provide a reasoned refusal to admit it to a self-regulated organization and to be included in a single audit Audit Union and Board of Auditors roster. 9. After the removal of the comments of a self-regulating organization, the Audit Union is entitled to reapply the application for membership in a self-regulating organization and to include it in a single registry of audit associations and consultants, or to appeal to a court of law The failure of a self-regulating organization to include it in the specified registry. The Audit Union, which is not included in the single register of audit unions and consultants within six months from the date of registration of the audit union, is obliged to exclude the words " agricultural audit union by cooperatives ", as well as words derived from such words and phrases. 10. Audit opinion based on audit opinion is written audit opinion, which is an official document for members of the cooperative, members of the cooperative union and other accounting users Cooperatives, cooperative union, and containing the opinion of the Audit Union on the reliability of the accounting records of the cooperative, the cooperative union, the Union of Cooperatives Co-operatives, the Cooperatives ' Union OF THE PRESIDENT OF THE RUSSIAN FEDERATION The management of cooperatives, the governing bodies of cooperatives of the provisions of their statutes and laws of the Russian Federation, as well as data on the violations found that may lead to a deterioration in the financial and economic performance of the cooperatives. The activities of a cooperative, the union of cooperatives or their insolvency (bankruptcy). 11. The form, content, signature and order of the audit opinion shall be determined by the rules of the self-regulating organization. 12. The audit opinion, issued without an audit or contrary to the content of the documents submitted for the audit, is recognized on the basis of the decision of the self-regulating organization to be false. 13. The establishment of a false audit opinion by an audit association of cooperatives entails the responsibility of the Audit Union, in the form of the suspension of its right to practice or liquidate the audit activity. The requirement of a self-regulating organization. 14. At least 50 per cent of the members of the Supervisory Board of the Audit Union should be the chairmen of the supervisory boards of the members of the Union. The chairman of the cooperative shall be entitled to exercise the powers of the chairman of the Supervisory Board of the Audit Union only on a voluntary basis. 15. The name of the audit association should contain the words "the association of agricultural cooperatives", the reference to the territory in which it operates and should not repeat the name of the territory used in the name Another audit union included in the single audit of the audit associations and the consultants ' auditors. "; 21) Article 32 should read: Article 32. Consultant-Consultant 1. The audits shall be carried out by the auditors who are the employees of the audit union or who are being audited by the Audit Union on the basis of civil contracts. At least three audit consultants should be appointed to the core work area. 2. The consultant shall recognize the individual who has received, in accordance with this Federal Act and the rules of a self-regulating organization, the qualification certificate of the auditor consultant or the auditor's qualification certificate. 3. The qualification certificate of the auditor consultant shall be issued to the persons certified in the form of a qualification examination. Mandatory requirements for such persons are: 1) the existence of an impeccable business reputation, supported by the recommendations of at least three auditors or two auditors; 2) "The existence of a document on the higher economic or legal education obtained in the educational establishment of the Russian Federation" State accreditation; 4) Audit or audit, accounting and accounting, not less than three years. 4. Modalities for the performance appraisal exercise, including the list of documents submitted together with the application for admission to certification, the requirements for such documents, the programme for the training of the auditor, and the conduct of the audit The qualification examination and the procedure for filing an appeal against the results, the form and procedure for issuing the auditor to the qualification certificate, as well as the grounds and procedure for revocation of the certificate, shall be established by a self-regulating organization. 5. The auditor is entitled to audit from the date of its incorporation into a single audit association registry and consultants. 6. Consultancy consultants are independent in the performance of audits and, in the event of an audit by the head of the audit alliance or the head of a member of the Audit Union, it is the responsibility of the auditors to carry out the audit question of the general meeting of the members of the Audit Union or the general meeting of the members of the cooperative. 7. The signing of a false audit opinion by the auditor consultant has resulted in the cancellation of the qualification certificate of the consultant, based on the decision of the self-regulating organization and bringing him to account in OF THE PRESIDENT OF THE RUSSIAN FEDERATION A person with an auditor's qualification certificate, in the event that a signed audit opinion is deemed to be false, is liable under the laws of the Russian Federation. "; , to read: " Article 33. { \cs6\f1\cf6\lang1024 } Audit { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b The Audit Union carries out an audit of the activities of the cooperative, the union of cooperatives to assess the reliability of their accounting records, and compliance with the accounting procedures of the Russian Federation's legislation OF THE PRESIDENT OF THE RUSSIAN FEDERATION or insolvency (bankruptcy) of the cooperative, of the union Cooperatives, the interests of members of the cooperative, the union of cooperatives, and the removal of identified violations and deficiencies, and the monitoring of their implementation. 2. The audit union is entitled to provide its members with the following related services audits: 1) production, restoration and maintenance of accounting; 2) advising on management, economic, tax, Accounting and financial matters; 3) analysis of the financial and economic activities of the cooperative, valuation of property, valuation of enterprises as property complexes and entrepreneurial risks, conduct of marketing research; 4) legal advice, and representation in judicial and tax authorities on customs and tax disputes; 5) maintenance of the register of members of the cooperative and associated members of the cooperative; 6) information and other related audit activities; and contributing to the improvement of the financial and economic performance of cooperatives, cooperatives of services. 3. The Cooperative Union is subject to a mandatory audit by an audit union made up of the cooperative, cooperative union, once every two years (for each fiscal year). Credit, insurance cooperatives, as well as cooperatives, whose assets at the end of the reporting year exceed 100,000 times the minimum wage established by the federal law, are subject to audit every year. 4. An external audit should be carried out by an audit union on the demand of the cooperative board or the supervisory board of the cooperative, the union of cooperatives or a group of persons who constitute one tenth of the members of the cooperative, members of the cooperative union or one third of the number of associate members of the cooperative. The costs of the cooperative's members or associate members for the cost of the extraordinary audit may be reimbursed to them by the cooperative if the general meeting of the members of the cooperative is to be decided by the general meeting of the members of the cooperative. is considered appropriate. 5. The audit union shall submit to the cooperative, the cooperative union in writing, which should be considered at a joint meeting of the cooperative board and the cooperative's supervisory board within seven days, Cooperatives union. The results of the examination of the opinion should be presented at the regular general meeting of the members of the cooperative, the union of cooperatives. The Board of Cooperatives, the board of the cooperative union, are obliged to inform the Audit Union, whose representatives are entitled to participate in the said meetings and the general meeting with the right of deliberative vote, of the dates of the said meeting, and Another general meeting of the members of the cooperative, the union of cooperatives. 6. The Audit Union, if necessary, with a view to making the members of the cooperative as soon as possible, the cooperative union with the results of the cooperative's audit, the cooperative union is entitled to demand from the board of the cooperative, the union of the convening of an extraordinary cooperative of the general assembly of members of the cooperative, the union of cooperatives. In the event of non-performance or improper performance by a cooperative, the Union of Co-operatives has the right to convene an extraordinary general meeting of the members of the cooperative, the union of cooperatives on its own initiative. The meeting is chaired by the person appointed by the Audit Union. The cost of organizing and holding an extraordinary general meeting of the members of the cooperative is reimbursed by the cooperative, the cooperative union. 7. As a result of the review of the results of the audit, the general meeting of the members of the cooperative, the union of cooperatives, decides on measures to protect the rights and legitimate interests of the cooperative, the cooperative union and (or) members of the cooperative, the cooperative union, in The number on the involvement of officials of the cooperative, the association of cooperatives in disciplinary proceedings, the direction of the audit of the law enforcement agencies, the appeal to the courts, the arbitral tribunal, and other decisions. 8. When auditing cooperatives are implemented by the audit association, cooperative unions are required: 1) to provide the necessary information and documentation to the audit community, to provide comprehensive explanations and corrobs upon request of the audit alliance in oral or written form, to request the necessary information from third parties, to create other contributing to the timely and quality performance of the audit of the condition; 2) to make timely payment of membership fees to the audit union, if the audit opinion is not consistent with the the position of the cooperative, the cooperative union, and, in the case of the audit of the audit alliance, and (or) the provision of services that are not fully independent of the audit association for reasons; 3) This Federal Act and the constituent documents of the audit union and the rules of the self-regulating organization of the organization. 9. Information on the cooperative, the cooperative union obtained by the Audit Union and/or its employees in the performance of the audit of the cooperative, the cooperative union or the provision of related services, constitutes a professional secret. The Audit Union is obliged to ensure that this information is preserved, as well as other information and documents received and/or produced by the cooperative, cooperative union or associated services audit. 10. The Audit Union or its employees are not entitled to disclose information about the cooperative, the union of cooperatives which form a professional secret, without the permission of the cooperative, the union of cooperatives, except in the cases provided for by this Federal Act. by law, other federal laws. In the event of a violation of this requirement, the cooperative, the cooperative union, the self-regulating organization is entitled to claim compensation for the damage caused. 11. The Court of Audit shall be entitled, or in the cases provided for by the Charter of the Self-regulating Organization, to submit documents containing information, including information constituting a professional secret, into a self-regulating organization of which it is made up. The documents in the possession of the Audit Union, which contain information on the operations of members of the Audit Union, including information constituting professional secrecy, are submitted to other organizations, including public authorities of the Russian Federation, only by court decision. "; 23) chapter V to supplement article 33-1 as follows: " Article 33-1. Self-regulating Organization of Audit Unions of Agricultural Cooperatives 1. Self-regulating organization shall be established in accordance with the legislation of the Russian Federation on non-profit organizations, subject to the provisions established by this Federal Law in the form of association (association, union) under conditions of membership Audit alliances for the regulation and operation of audit associations, representation and protection of their interests and the interests of cooperatives. 2. The regulated organization performs the following functions: 1) represents the interests of members of a self-regulating organization in their relations with the state power bodies of the Russian Federation, state authorities of the entities Russian Federation, local governments, Russian organizations and international organizations on issues related to the activities of members of self-regulating organization, creation and operation of cooperatives; 2) develops and installs in accordance with this Federal by law, other federal laws mandatory for members of a self-regulatory organization, including audit rules and rules for the provision of related audits of services, code of professional ethics for auditors, and procedures a register of members of the cooperative and associated members of the cooperative; 3) develops and establishes the requirements for membership in a self-regulating organization, including admission requirements for members of a self-regulating organization; Suspension and termination of membership of a self-regulating organization; 4) develops recommendations and other recommendations on the activities of cooperatives and their unions, the indicative statutes of cooperatives, their unions and their internal documents (provisions); 5) supervise the activities audit associations-members of a self-regulating organization and composed in their staff of auditors of their compliance with the rules of this Federal Act, other federal laws, constituent instruments, rules of operation Self-regulating organization, code of professional ethics Consultants, consultants and other members of the Audit Union, as well as monitoring of the elimination of violations identified by members of the self-regulating organization. At the same time, the scheduled inspections of the members of the self-regulating organization are performed once every two years, the exceptional checks are carried out on the basis of the complaints and applications received; 6) attracts the members of the self-regulating body organizations, relevant managers and consultants for violation of the Charter and rules of the self-regulating organization, the code of professional ethics for the auditors; 7) organizes under the law on arbitral tribunal arbitral tribunal between members of a self-regulating organization, as well as disputes arising between auditing unions and cooperatives; 8) maintains a roster of audit associations and consultants; 9) organizes training, Retraining, training of managers and other workers of cooperatives, cooperative unions; 10) organizes vocational training for those wishing to qualify for the qualification certificate of the auditor consultant; and carries out their certification in the form of a qualification examination, organizes annual refresher training for the auditors; 11) propagates the ideas and principles of agricultural cooperation in the mass media, publishes the present Federal Law and other printed matter. 12) performs other functions provided for by this Federal Law, other federal laws, the Statute of the Self-regulating Organization, aimed at developing and enhancing agricultural cooperation, and protecting legal rights. of cooperatives and audit associations self-regulating organization. 3. The Federal Authority for the State Regulation of Self-regulating Organization of Audit Unions of Agricultural Cooperatives and the Maintenance of the State Register of Self-regulating Organizations of Audit Institutions The Government of the Russian Federation determines the unions of agricultural cooperatives (hereinafter referred to as the regulatory body). In the case of a self-regulated organization, the regulator shall exercise the functions and control of the regulation of this Federal Act as defined by the present Federal Act. 4. The non-profit organization acquires the status of a self-regulatory organization from the date on which the regulatory body issued a registration document on the incorporation of a non-profit organization into the State register of self-regulated observer organizations Agricultural cooperatives, subject to the non-profit organization's compliance with the following requirements: 1) a non-profit organization as an audit union of agricultural cooperatives or an audit The union of agricultural cooperatives for at least three years; (2) a non-profit organization of at least 40 audit unions; 3) obtaining, in the prescribed manner, the use of the word "Russian"; (4) forming at the date of submission Applications for the inclusion of a non-profit organization in the State register of auditing unions of agricultural cooperatives of the compensation fund in the amount of at least 300 thousand rubles; 5) presence structural subdivision of the non-profit organization formed from Employees of a self-regulated organization working under an employment contract and carrying out the following functions: Monitor the quality of the work of members of the self-regulating organization and the consultants ' auditors, their compliance with the requirements OF THE PRESIDENT OF THE RUSSIAN FEDERATION Self-regulating organization, their managers and consultants The use or cancellation of such measures of responsibility. 5. In order to develop the rules of self-regulatory organization and a code of professional ethics for the auditors of a self-regulating organization, a permanent collegial body shall be established in which no more than the executive body is established. than 25 per cent of the population may be individuals who are not members of the self-regulating organization. 6. Government employees and municipal employees may not be part of the administration of a self-regulating organization. 7. In order to make a non-profit organization in the State register of self-regulating organization of agricultural cooperatives associations, the non-profit organization applies to the regulatory body application: 1) notarized copies of the constituent documents; 2) notarized copy of the document on state registration as a legal entity; 3) of the list of audit associations-members of the non-profit organization c of their location and postal address; 4) certified a non-commercial organization of copies of the documents on the State registration of its members as audit unions; 5) the authorization obtained in accordance with the established procedure for the use of the word "Russian" in its name; 6) a credit institution document confirming the placement on the account of a non-profit organization of the compensation fund provided for in paragraph 4, subparagraph 4, of this article. 8. The regulatory body shall, within 15 calendar days from the date of receipt of the documents referred to in paragraph 7 of this article, decide on the incorporation of a non-profit organization in the State register of self-regulating organizations of the auditing unions. -agricultural cooperatives and the issuance of a document of incorporation into the register or the submission of a reasoned refusal to be entered into the register. 9. The regulator refuses the non-profit organization to the State register of self-regulating organizations of the agricultural cooperatives associations on the following grounds: 1) non-profit organization meets the requirements of paragraph 4 of this article; 2) not all documents referred to in paragraph 7 of this Article; 3) submitted documents are in violation of the requirements of paragraph 7 of this article. 10. In accordance with the functions of this Federal Act, the self-regulating organization has the right: (1) to request and receive, in accordance with the established procedure, the organs of state power, local self-government bodies, Cooperatives, cooperative unions, information necessary for the performance of a self-regulatory body established by this Federal Act; 2) to participate in the discussion of draft federal laws and other regulatory legal instruments. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, State programmes on the establishment and operation of cooperatives, their taxation, accounting and accounting records; 3) to challenge their names in the established OF THE PRESIDENT OF THE RUSSIAN FEDERATION organizations; 4) Audit Union of audits, including information constituting a professional secret; 5) to participate in the insolvency (bankruptcy) procedures of the self-regulating organization and its members Cooperatives; 6) to exercise other rights under the constituent instruments of a self-regulating organization in accordance with the provisions of this Federal Act and other federal laws, taking into account the specificities of the organization; established for a self-regulating organization. 11. A self-regulating organization may not engage in business activities, be a member of another self-regulating organization or member of an audit union, establish audit or audit organizations and perform audits. A person performing the functions of a sole executive body of a self-regulating organization shall not be entitled to perform audits or audits or to enter into an employment relationship with auditing unions or auditing organizations. 12. The regulated organization shall form a compensation fund, with a minimum of one million roubles, from the contributions of members of this self-regulating organization. The Compensation Fund is formed exclusively in cash at the expense of: funds to the Compensation Fund in the manner provided for in paragraph 4, paragraph 4, of this Article; A self-regulated organization; revenues from the allocation of compensation funds and other sources not prohibited by law in accordance with the decisions of the self-regulating organization. 13. The amount of the contribution for the formation of the compensation fund, the procedure for their application shall be established in accordance with the requirements of this Federal Law by the highest authority of the management body of a self-regulating organization. In the case of insufficient funds for compensation payments, members of a self-regulating organization are required to make additional contributions to the Compensation Fund in the amount and in the order established by the self-regulating organization. 14. The Compensation Fund must be fully constituted within two years of the introduction of a non-profit organization into the State register of self-regulatory associations of agricultural cooperatives. The Self-Governing Organization is required to report quarterly to the regulator on the size and use of its compensation fund. 15. The compensation fund is the property of a self-regulating organization. The funds of the compensation fund may not be recovered from the obligations of the self-regulating organization as well as the obligations of members of a self-regulating organization if the creation of such obligations is not related to implementation compensation in accordance with this article. 16. Compensatory funds are used to compensate for the loss of cooperatives resulting from poor or unscrupulonan audit carried out on the basis of documents submitted by cooperatives The activities of which are carried out, provided that: 1) the fault of the auditing union in the occurrence of the loss of the cooperative and the extent of the loss, shall be recognized as an audit union and a self-regulated organization or established by a court decision; 2) compensation for the loss cannot be compensated The audit union responsible for these losses, due to its insolvency; (3) the poor quality of the audit opinion and the resulting loss of the cooperative were not the result of the cooperative concealment the necessary documents and information from the audit of the audit staff; 4), on the basis of the recommendations of the Audit Union, including the legal nature, took the necessary steps to challenge the arbitration of decisions of public authorities or local authorities Self-government or creditors ' claims for damages suffered by the cooperative. 17. The compensation payment of the cooperative may not exceed the two-fold amount of its membership contribution to the auditing union during the calendar year in which the cooperative's activities were carried out, resulting in the loss of the cooperative. The total amount of compensation payments to cooperatives that are members of a single audit alliance may not exceed 10 per cent of the self-regulating organization's compensation fund within one calendar year. 18. Self-regulating organization is obliged to: (1) establish the order and rules for the distribution among members of the self-regulating organization of the costs, payments and fees that result from the implementation of its statutory activities, including in relation to Inadequacy of the compensation fund; 2) establish the rules of the self-regulating organization that include: rules for auditing and providing services to audit associations; requirements for forming members of a self-regulating organization and training of the employees who perform the audit and the associated services; the accounting and reporting rules for the self-regulating organization Its members, reporting and other information on the activities of members of a self-regulating organization; the order of compliance checks of members of a self-regulating organization of the established rules of the self-regulating organization; how to implement audit results, order Other members of a self-regulating organization; requirements for providing information for audits performed by a self-regulating organization; A self-regulating organization and their employees in detecting violations of their activities; a provision for monitoring the implementation of sanctions and other measures applied to members of the self-regulating organization and their employees, and the treatment of those sanctions; The procedure for the allocation of the compensation fund for its purposes retention and increase, control measures for the purpose of the compensation fund, treatment of self-regulatory accounting treatment of funds intended for compensation payments; other The rules are set out in this Federal Act. 19. The regulated organization, in addition to the duties provided for in this article, has other obligations under its constituent instruments and is not contrary to the law of the Russian Federation. 20. The rules of the self-regulating organization are binding on all members. These rules shall be published on the official website of the self-regulating organization on the Internet and shall be submitted to the regulatory body within 30 calendar days of their approval. In the event that the rules of a self-regulating organization violate the rights of third parties, these persons and the regulator are entitled to file a claim for the annulment of the rules or their provisions, or to amend the rules in the case. specified rules. 21. Member of a self-regulating organization, in particular: 1) comply with the Charter of the self-regulating organization, the rules of the self-regulating organization and the code of professional ethics of the auditors; 2) Self-regulating organization of reporting and other information on its activities, content, order and conditions of submission of which are provided by the rules of the self-regulating organization; 3) recognize the competence of the arbitral tribunal self-regulating organization; 4) to specify in documents, of the services provided by the Audit Union, the membership of a self-regulated organization, or the name of the organization in its name. 22. A member of a self-regulating organization, in particular, is entitled: 1) to apply to a self-regulating organization for the protection of their rights and legitimate interests, and to demand that all possible measures be taken to address the issue; (2) receive Information on the activities of the self-regulating organization; 3) to make use of the services of a self-regulating organization provided in accordance with its statutory activities; 4) OF THE PRESIDENT OF THE RUSSIAN FEDERATION an organization; 5) to withdraw from a self-regulating organization after the end of the fiscal year. In so doing, a member of a self-regulating organization that has withdrawn or is excluded from membership is not entitled to make an introductory, membership, purpose or other contribution (payment) during the period of membership, unless otherwise stipulated by the terms of the agreement Their introduction, and within two years from the date of withdrawal from the self-regulating organization or the exclusion of its members, bears subsidiary liability under the obligations of the self-regulating organization in accordance with the procedure established by its constituent instruments. 23. Members of a self-regulating organization bear subsidiary responsibility for its obligations in the amount and in the manner provided for by the constituent instruments of a self-regulating organization. 24. The Self-regulating Organization shall cease its activities in the cases and in the manner provided for by the legislation of the Russian Federation. The regulated entity is excluded by the decision of the arbitral tribunal from the State Register of Self-regulating Organizations of Audit Unions of Agricultural Cooperatives in the case of: 1) Non-conformity of the number of members of a self-regulatory organization with the requirements of paragraph 4, subparagraph 2, of this article at the end of the second and each subsequent calendar year from the date the non-profit organization was incorporated into the public registry Self-regulating organization of audit associations of agricultural Cooperatives; (2) Non-observance of the regulatory body's failure to address its detected violations in the formation or use of a self-regulating organization compensation fund; (3) other systematic A violation of this federal law. 25. In the case of a voluntary declaration by a self-regulatory organization that it is not in conformity with the requirements of paragraph 4, subparagraph 2, of this article, the self-regulating organization may not be excluded from the State register of self-regulating Organization of audit unions of agricultural cooperatives within six months of the declaration of such non-conformity, during which time it should align itself with these requirements. 26. Subject to the exclusion of a non-profit organization from the number of self-regulating organizations or the liquidation of the organization, the property and money of a self-regulated organization, including the funds of the compensation fund, shall be subject to, unless otherwise determined, The constituent instruments of a self-regulating organization distribute among members of a self-regulating organization in the manner determined by its constituent treaty. 27. The full name of a self-regulating organization must contain the words "self-regulating organization" and the name of a non-profit organization recognized under this Federal Act of a self-regulating organization. "; 24) In article 34: (a), paragraph 4 should be inserted after the words "in accordance with" with the words "this Federal Law and"; (b) paragraph (5) should read: " 5. The cooperative's statute may provide that a certain portion of the property belonging to the cooperative is an indivisible foundation. The size of the undivided fund is fixed in value terms, including that it can be established on the basis of the share of the co-operative's own funds (the equity fund, undistributed profits (income) and others, other than the contingency fund). "; 5-1 and 5-2 add the following content: " 5-1. A list of property classified as an indivisible foundation may be established by the statute of a cooperative. Such a list may include buildings, structures, installations, equipment, machinery, agricultural animals, seeds, forage and other property of the cooperative which is not subject to the existence of a cooperative section on The members of the cooperative and associated members of the cooperative or in-kind, termination of membership in the cooperative. 5-2. The decision on the formation of an indivisible fund, its size and the list of objects of property classified as an indivisible foundation shall be decided unanimously by the members of the cooperative, unless otherwise decided by the cooperative charter. "; In paragraph 6, the second sentence should read: "The size, timing and manner of the formation and use of the contingency fund shall be established in accordance with the present Federal Act by the statute of the cooperative." "Pending the full establishment of the contingency fund" The cooperative does not have the right to make cooperative payments, accrue and pay dividends for the additional payout of the members of the cooperative, while the credit cooperative also receives loans from members of the cooperative and associate members of the cooperative. "; d) to supplement paragraph 7 with the following: " 7. In a production cooperative, the reserve fund is formed through annual contributions of at least 10 per cent of profits, in the consumer cooperative, by deductions from income and by members of the cooperatives (earmarked) contributions in proportion to the participation of these members in the economic activities of the cooperative and other statutory production cooperative statutes and the statutes of the consumer cooperative of sources. "; 25) in article 35: (a) Paragraph 1 is void; b) to supplement Item 9-1, to read: " 9-1. In the event that a general meeting of the members of the cooperative takes a decision on the allocation of part of the cooperative's fund to an indivisible fund, the membership of the cooperative and the members of the cooperative's associate members are reduced in proportion to the sum of that part "; in paragraph 10, add the words" or by increasing the number of members of the cooperative and associated members of the cooperative. If the net assets of the cooperative are exceeded, the cooperative's mutual fund will be entitled, by decision of a general meeting of members of the cooperative, to increase the cooperative's mutual fund by enlisting part of the net assets of the cooperative "; (d) To supplement paragraph 10-1 as follows: " 10-1. If the general meeting of the cooperative members decides to increase the cooperative's mutual fund by enlisting part of the cooperative's net assets, the members of the cooperative will be increased accordingly, in proportion to the amount paid members of a production cooperative or in proportion to the extent of participation in the economic activities of the members of the consumer cooperative for the period of the cooperative, unless otherwise established by the charter of the cooperative. "; 26) Article 36: a) in paragraph 1: Paragraph 1 after "balance" with "and remaining after payment of taxes, fees and compulsory payments"; subpara. 3 should be declared invalid; subparagraph 4 after the word "dividend" should be supplemented with the words " and the award of members the cooperative ", the words", and the award of the employees of the cooperative "delete; (b) in paragraph 4: subpara. (1) add", except for the indivisible foundation of the cooperative "; (c) subparagraph 2 after the word "shall be implemented" with the words "not earlier than three years after their formation"; in addition to the following sentences: " No redemption of the attached payev is allowed if the size of the cooperative's equity fund exceeds the size of the cooperative's net assets or the size of the cooperative's net assets in the year of redemption of the pieras in comparison with the previous year. The total amount of cooperative payments to repay the attached shares should not exceed the sum determined by the cooperative decision of the board and the supervisory board of the cooperative. "; 27) paragraph 1 of article 37, paragraph 7, after the words "productive and breeding livestock and poultry," to be supplemented by the words "animal production and feeding,"; (28) in article 38: (a), paragraph 3 should read: " 3. Cooperatives (including the lease of land and basic cooperative assets, on collateral for the property of the cooperative), the value of which as a percentage of the total value of the cooperative's assets, less the value of the land and the main funds of the cooperative are up to 10 per cent, are committed by decision of the cooperative rule, 10 to 20 per cent on cooperative management of the cooperative and the supervisory board of the cooperative, more than 20 per cent by decision of the cooperative Meeting of the members of the cooperative. The transaction of the alienation and acquisition of land and the basic means of a cooperative shall be performed in accordance with article 20, paragraph 3 of this Federal Law. "; b) in the first paragraph of paragraph 5 the word "audit" should be replaced by the word "audit"; in paragraph 7, in addition to the words ", and subject to the agreement of the general meeting of the members of the audit association, of which the cooperative is a member, that the transaction is in accordance with the transaction the law and the interests of the cooperative, members of the cooperative and associate members ); 29) in article 39: (a), paragraph 1, amend to read: " 1. The cooperative is required to maintain the proper accounting records, as well as the minutes of general meetings of the cooperative members, cooperative board meetings and the meetings of the cooperative's supervisory board, the register of members of the cooperative and associate members Coop, membership books. A member of the cooperative or an associate member of the cooperative is entitled to consult the cooperative's documentation and accounting records in the manner determined by the cooperative's supervisory board. "; b) in paragraph 2 of the word" audit " with the word "audit"; in) to add to paragraphs 5 and 6 as follows: " 5. The Cooperative is obliged to keep the following documents: 1) the constitution of the cooperative, as well as the registered modifications to it; 2) a document confirming the state registration of the cooperative; 3) A register of members of the cooperative and associated members of the cooperative or extract from the register; 4) documents confirming the right of the cooperative to the property in its balance; 5) internal documents (provisions) (a) and (c) and (c). of the cooperative; 7) the minutes of the general meetings of the members of the cooperative, the board of the cooperative and the supervisory board of the cooperative, the ballot papers; 8) of the audit opinion, State, municipal financial supervision authorities; 9) other documents provided for by federal laws and other legal acts of the Russian Federation, the charter of the cooperative, internal documents (provisions) cooperatives, decisions of the general assembly of members of the cooperative, decisions The cooperative's board and the decisions of the cooperative's supervisory board. 6. Cooperatives shall keep the documents referred to in paragraph 5 of this article at the place of his or her reign or otherwise known and accessible to the cooperative members and associate members of the cooperative. "; 30) in article 40: (a) In the second sentence of paragraph 4, the words "and members of the production" should be deleted; (b) in paragraph 7, the words "and systems" should be replaced by the words ", systems and order"; 31) in article 40-1: (a) in paragraph 2, the word "credit" should be replaced by " in the words "loans of credit"; b) in paragraph 4 of the word "loans" to replace The words "loans to members of the cooperative"; in the second sentence of paragraph (5) should read as follows: " The terms of the interest-free contract shall be determined by the relevant provision approved by the general meeting of the members of the credit line In paragraph 7, add the following paragraph: "Engage funds in the form of loans from citizens or legal persons who are not members of the cooperative or associate members of the cooperative."; d) add the following to paragraph 14: " 14. The number of members of a credit cooperative may not be less than 15 citizens and (or) five legal entities. Members of the credit cooperative cannot be State unitary enterprises and municipal unitary enterprises, as well as joint-stock companies whose shares are publicly owned. "; 32) in article 41: (a) Paragraph 1 should read: " 1. The reorganization of the cooperative (merger, accession, separation, allocation, conversion) is decided by the general assembly of members of the cooperative in accordance with civil law. The board of the cooperative is obliged to send in writing to the members of the cooperative and associate members of the cooperative, in order and within the time limits laid down by this Federal Act and the statute of the cooperative, notification of the convocation of the general assembly of members Cooperatives, whose agenda includes questions about the reorganization of the cooperative. The notification is accompanied by: 1) Justification for the reorganization of the cooperative; 2) the draft decision of the general assembly of members of the cooperative on the reorganization of the cooperative, with the following data: organizational and legal form, name and location of the organization or organizations created as a result of reorganization; the nature and manner of participation of members of the cooperative and associative members of the cooperative organizations or organizations created as a result of the reorganization; category, nominal value and number of shares, the size of the share of the participants of the organization or organizations created as a result of reorganization, their right; concluding an audit union of which the cooperative is a member, "The rationale and the draft decision of the general meeting of the members of the cooperative on the reorganization of the cooperative in terms of the reorganization of the cooperative to the legitimate interests of members of the cooperative, associate members of the cooperative and the creditors of the cooperative."; (b) Paragraph 8 should be redrafted to read: " 8. A production cooperative may be transformed into a economic partnership or a business society. The decision to transform a production cooperative into a business partnership or economic society is entitled, if: 1), to the general assembly of members of the production cooperative unanimously and members The production cooperative and associate members of the production cooperative, eligible to vote and not participate in the said general assembly, gave written consent to this conversion; 2) at a general meeting members of the production cooperative are represented by an audit union representative; of which the production cooperative is a member. In doing so, the representative is obliged to read out his opinion on the feasibility of transforming the production cooperative and to monitor the observance of legal norms by the general assembly of members of the production cooperative the decision to convert it. "; in) to add the following content to 8-1 and 8-2: " 8-1. Members of the production cooperative and associate members of the production cooperative who are not satisfied with the conditions of transformation of the production cooperative are entitled to withdraw from the production cooperative and to demand a three-month payment The period of its shares or the issuance of the property in question. 8-2. The creditor of the reorganised production cooperative is entitled to demand the termination or early fulfilment of the obligation upon which the debtor is reorganizing the production cooperative and damages. "; 33) in the article 42: (a) in paragraph 5: in the second word of the word "audit", replace the word "audit" by the word "audit"; and, in the third paragraph, replace the word "audit" with the word "audit". "audits", replace "revision"; b) in second paragraph In paragraph 6, replace the word "audit" with the word "audit"; replace the word "audit" by the word "audit"; 34) in article 43: (a) in paragraph 1 of the words "the authority which performs State registration and which makes" Replace the words "the federal executive authority authorized to carry out the State registration of legal entities to introduce"; b) in paragraph 7, the word "audit" should be replaced by the word "audit"; 35) Article 44: (a) in paragraph 2 replace the word "audit" with the word "audit" "audit"; b) in paragraph 3, replace the words "other agricultural organizations in the manner provided for in article 10 of this Federal Act" with the words "local government authority"; 36) , to read: Article 45. Restriction of the use in name of the legal person of the words "agricultural cooperative", "union of agricultural cooperatives", "association of agricultural cooperatives", "Auditing Union of agricultural cooperatives" 1. The legal entity has no right to use the words "agricultural cooperative", "union of agricultural cooperatives", "association of agricultural cooperatives" and "agricultural cooperative association" as part of their own if the legal person does not meet the requirements of this Federal Act. 2. A legal entity with the term "agricultural cooperative", "union of agricultural cooperatives", "agricultural cooperative association" or "agricultural cooperative association", and not in accordance with the requirements of this Federal Act, within one year of the date of entry into force of this Federal Act, it is the duty of the present Federal Act to remove these words from its name or to bring its status into conformity with this Federal Act. law. "; 37) Article 46, after the words" consumer cooperatives " in addition to the words "and their alliances". Article 2 (Spconsumed by force-Federal Law of 06.12.2011) N 402-FZ) Article 3 (Fed. N 190-FZ) Article 4 Article 4 of the Federal Law of August 7, 2001 N 119-FZ "On audit activity" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3422; N 51, sect. 4829; 2005, N 1, article 45; 2006, N 6, article 636) changes: 1) (Spated out-Federal Law of 30.12.2008 N 307-FZ 2) (Spated out-Federal Law of 30.12.2008 N 307-FZ) 3) (Spated on 1 January 2010-Federal Law of 30.12.2008 N 307-FZ) Article 5 1. The statutes of agricultural cooperatives, unions of agricultural cooperatives are subject to the requirements of the [ [ Federal Law]] 8 December 1995 N 193-FZ "On agricultural cooperation" (hereinafter referred to as the Federal Act on agricultural cooperation) (as amended by the Federal Law on Agricultural Cooperation) of the Federal Law) within one year from the date of The entry into force of this Federal Act. Statutes of agricultural cooperatives, unions of agricultural cooperatives before they are brought into line with the Federal Law Agricultural cooperation " (in the wording of this Federal Act) shall be applied in part not contrary to this Federal Act. If agricultural cooperatives, unions of agricultural cooperatives failed to bring their statutes into line with the Federal Law of agricultural cooperation " (as amended by the Federal Act) within that period, such cooperatives, the unions of cooperatives are subject to judicial liquidation at the request of the federal executive branch, Authorized for the State registration of legal entities. 2. Audit unions of agricultural cooperatives are required to bring their founding documents into line with the requirements of the Federal Law (in the wording of this Federal Law) for agricultural cooperative associations, within six months from the date of the entry into force of this Federal Law and to serve in one from not-for-profit organizations satisfying the requirements of paragraph 4 Article 33-1 of the Federal Law on agricultural cooperation (in the wording of this Federal Law), application for accession to the Self-regulating organization. 3. Audit unions of agricultural cooperatives whose statutes are not aligned with the Federal Law on Agricultural Cooperation (as amended by the present Federal Act), after six months from the date of the entry into force of this Federal Act, it is not entitled to perform audits or audits and to provide agricultural cooperatives with collateral audits or reviews of services. If the number of agricultural cooperatives members of the auditing union does not meet the requirements of the Federal Law Agricultural cooperative " (as amended by the present Federal Act) to the number of members of the Audit Union of Agricultural Cooperatives, the audit union is obliged to bring the number of its members into line with these requirements Amendment of its constituent instruments. 4. Agricultural cooperatives, within one year of the entry into force of this Federal Act, are required to maintain a register of members of the cooperative and associate members of the cooperative in the manner prescribed by Federal Law " About agricultural cooperation " (as amended by this Federal Law). Until the end of this period, in order to implement the provisions of the Federal Law on agricultural cooperation (as amended by this Federal Law) The accounting treatment of members of the cooperative and associated members of the cooperative is applied. Article 6 Admit invalid force: 1) paragraph 2 (as amended in article 12, paragraph 3 (3)), paragraph 2 of paragraph 8, and paragraph 10 (amending article 35, paragraph 1) of article 1 Law of 18 February 1999 No. 34-FZ "On amendments and additions to the Federal Law on agricultural cooperation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 973); 2) paragraphs 4 and 5 of paragraph 2, paragraph 3 of paragraph 25 and paragraph 26 of Article 1, paragraph 26, of the Federal Law of 11 June 2003 N 73-FZ "On introducing amendments and additions to the Federal Law" On agricultural cooperation " (Assembly of Laws of the Russian Federation, 2003, N 24, Art. 2248). President of the Russian Federation Vladimir Putin Moscow, Kremlin November 3, 2006 N 183-FZ