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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 30, 2005 No. 1121

About approval of the Technique of carrying out inventory count of objects of state-owned property

(as amended on 14-12-2016)

For the purpose of enhancement of the controling mechanism objects of state-owned property the Cabinet of Ministers of Ukraine decides:

1. Approve the Technique of carrying out inventory count of objects of state-owned property which is applied.

2. Authorize Fund of state-owned property to provide explanations concerning application of the Technique approved by this resolution.

Prime Minister of Ukraine

Yu.Ekhanurov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 30, 2005 No. 1121

Technique of carrying out inventory count of objects of state-owned property

General provisions

1. This Technique determines the mechanism of carrying out inventory count of state-owned property and streamlining of accounting of legal entities for the purpose of forming of the Unified register of objects of state-owned property.

2. Subjects of inventory count of state-owned property and streamlining of accounting of legal entities are:

Fund of state-owned property;

executive bodies and other state bodies which exercise control of objects of state-owned property, and also bodies, authorized to exercise control of objects of state-owned property which provide activities of the Verkhovna Rada of Ukraine, the President of Ukraine and the Cabinet of Ministers of Ukraine (further - public authorities).

3. Real estate of the state companies, their associations, organizations and organizations is subject to inventory count, including what is leased, concession, and state-owned property which did not enter the authorized capital of the economic organizations formed in the course of privatization and corporatisation (further - state-owned property).

Accounting of the state companies, their associations, organizations and organizations, other economic organizations concerning which corporate laws of the state, and/or the economic organizations on which balance there is state-owned property (further - legal entities) are performed is subject to streamlining.

4. Legal entities whose accounting is subject to streamlining share on:

1) legal entities who according to EGRPOU treat the sphere of management of public authority which does not confirm it;

2) legal entities, which belonging to the sphere of management of relevant organ of the government confirmed with this body, including legal entities:

data about which belongings to the sphere of management of public authority match data EGRPOU;

which according to data EGRPOU belong to the sphere of management of other public authority;

data about which in EGRPOU are absent.

5. Inventory count of state-owned property is carried out once a year (provision for December 31) or off-schedule in process:

privatization (corporatisation) of the state companies;

cessions of property of the state companies and organizations in lease, returns of such property after the termination of the duration of the agreement of lease or its gap;

transfers of state-owned property to concession;

returns to state-owned property of subjects to privatization in case of gap or recognition invalid purchase and sale agreements;

transfers of state-owned property to the sphere of management of other public authority.

Streamlining of accounting of legal entities is carried out once in five years or off-schedule according to the decision of the Cabinet of Ministers of Ukraine (provision on the first which comes behind reporting quarter, year).

6. Responsibility for the organization of carrying out inventory count of state-owned property and streamlining of accounting of legal entities, representation of state-owned property to Fund reliable and in full information bear relevant organs of the government.

 

Inventory count of state-owned property

7. Inventory count of state-owned property is carried out according to the decision of relevant organ of the government.

The legal entity after receipt of the decision on carrying out inventory count within a month which comes behind reporting quarter year, constitutes according to the qualifiers approved by Fund of state-owned property based on these inventory descriptions the list of state-owned property in the form approved by Fund and gives it to public authority.

The public authority based on lists of state-owned property which arrived from legal entities constitutes in the form approved by Fund of state-owned property, the generalized list of this property and within 55 days after the termination of reporting quarter or till April 25 of year which comes behind reporting, gives it to Fund of state-owned property.

The fund of state-owned property within a month after receipt of the generalized list of state-owned property enters data in the Unified register of objects of state-owned property.

8. Inventory count of state-owned property is carried out taking into account the features determined by Regulations on inventory count of property of the state companies which are privatized (are corporatized), and also property of the state companies and organizations which is leased (returns after the termination of the duration of the agreement of lease or its gap), and Regulations on inventory count of military property in Armed Forces, the resolutions of the Cabinet of Ministers of Ukraine approved respectively of March 2, 1993 N158 and of May 3, 2000 river N 748.

 

Streamlining of accounting of legal entities

9. The public authority constitutes the list of legal entities who treat the sphere of its management (further - the list), and gives it to Goskomstat to the 15th which comes behind reporting quarter, year.

10. Goskomstat supplements the list with the information about legal entities which according to EGRPOU belongs to the sphere of management of relevant organ of the government, and returns it to this body to the 25th which comes behind reporting quarter, year.

The public authority performs distribution of legal entities according to item 4 of this Technique.

If legal entities according to EGRPOU treat the sphere of management of other public authority or the information about them in EGRPOU are absent, the public authority performs actions for the purpose of reduction of the list in compliance with data EGRPOU and within 55 days after the termination of reporting quarter or till April 25 of year which comes behind reporting, gives it to Fund of state-owned property signed by the head.

11. The fund of state-owned property generalizes within a month lists which arrived from public authorities, and enters data in the Unified register of objects of state-owned property.

12. In case of establishment of legal entities who according to EGRPOU treat the sphere of management of public authority which does not confirm it the Fund of state-owned property notifies on availability of such persons on their location respectively Council of Ministers of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city state administrations.

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