of January 6, 2006 No. 23
About approval of the Regulations on procedure for accounting of the farmlands carried to the loan capital of agricultural production cooperatives
According to part provisions (7) article 62 of the Law on N1007-XV production cooperatives of April 25, 2002. (The official monitor of the Republic of Moldova, 2002, Art. N71-73, 575) and for the purpose of establishment of procedure for accounting of the lands carried to the loan capital of agricultural production cooperatives, the Government DECIDES:
1. Approve Regulations on procedure for accounting of the farmlands carried to the loan capital of agricultural production cooperatives it (is applied).
2. To provide to the Ministry of Agriculture and the food industry briefing of representatives of agricultural production cooperatives on accounting treatment for the lands carried to the loan capital of cooperatives.
3. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 17.04.2018 No. 327
4. To impose control over the implementation of this provision on the Ministry of Agriculture and the food industry.
Prime Minister
Vasile Tarlev
Minister of Agriculture and food industry |
Anatoliye Gorodenko |
Minister of Finance |
Mihail Pop |
Minister of Economy and Trade |
Valeriu Lazer |
Approved by the Order of the Government of the Republic of Moldova No. 23 of January 6, 2006
1. The regulations on procedure for accounting of the farmlands carried to the loan capital of agricultural production cooperatives (further - provision) are developed based on article 62 of the Law on N1007-XV production cooperatives of April 25, 2002.
2. For the purposes of this provision the loan capital means farmlands, except for the lands carried to the authorized capital of cooperative which are used by agricultural production cooperatives (daleekooperativ) with the consent of owners, expressed by the declaration of accession to cooperative or the lease, with observance of conditions of the regulations of operation stipulated both in the charter of cooperative and in others legislative and regulations.
3. The purpose of provision is establishment of accounting treatment for farmlands of the members of cooperative carried to the loan capital and other lands of the owners of agricultural production cooperative bought in accordance with the established procedure for their rational use, the solution of other problems relating to land relations between cooperative and its members or between members of cooperative (distribution of net profit, etc.).
4. The cooperative does not bear responsibility the loan capital for own debts.
Cooperative otvetstven before owners for use of the loan capital in the agricultural purposes.
5. Account of lands of cooperative is kept based on the register according to appendix to this provision.
Graphical account is kept based on the cadastral plan (statements from the cadastral plan) the respective settlement in the territory of which are the cooperative earth.
The cadastral plan (statements from the cadastral plan) the respective settlement is component of the register of lands of cooperative.
A. Text form of accounting of lands of cooperative
6. The register of lands of cooperative includes quantitative and high-quality information on lands of cooperative. The text form of accounting of lands is conducted along with graphical accounting and is basis in case of the solution of the questions relating to the land relations determined by the charter of cooperative, others legal and regulations.
7. The register of lands of cooperative is kept by person designated by the order of the chairman of cooperative and remains according to requirements of safety of the register.
8. The register of lands of cooperative includes two Sections:
a) the lands carried to the loan capital of cooperative;
b) the lands carried to the authorized capital of cooperative.
9. The lands carried to the loan capital of cooperative are separated into two subsections:
a) earth of private property of members of cooperative;
b) the lands leased by cooperative.
10. The lands carried to the authorized capital of cooperative are separated into two subsections:
a) the lands occupied with structures and other lands which are not included in agricultural turnover;
b) the earth of agricultural purpose, included in agricultural turnover.
11. The authorized capital of cooperative can include adjacent to the privatized structures of the earth of members of cooperative based on shares, other lands (roads, forest belts, etc.). The authorized capital of cooperative can include also other lands bought by cooperative in accordance with the established procedure.
12. The lands bought by agricultural production cooperative join in the authorized capital of cooperative. In the register of lands of cooperative these lands are made to the section second.
13. In case of liquidation of cooperative separation of the lands included in the authorized capital is performed according to the charter of cooperative and the current legislation.
B. Graphical accounting of lands of cooperative
14. For graphical accounting of lands the cooperative requests from competent division of the Agency of the state services, proceeding from need, the cadastral plan of the respective settlement or the statement from the cadastral plan of the lands carried to the loan capital.
15. On the cadastral plan (on the statement) the sites carried to the loan capital of cooperative and sites which are included in the authorized capital will be noted.
16. In case of the introduction or secession of cooperative of his members with the lands belonging to them the cadastral plan of cooperative will be changed.
17. For conducting high-quality accounting of the farmlands carried to the loan or authorized capital, the cooperative requests at design institute in the field of the organization of the territory the soil plan (the statement from the soil plan) or will organize development of the new soil plan.
18. The register of lands of cooperative, and also the lease describe lands to which rights to use of cooperative extend.
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