ORDER OF THE MINISTRY OF TRANSPORT OF THE RUSSIAN FEDERATION

of December 5, 2016 No. 372

About approval of the Accounting treatment for the investment projects specified regarding 3rd article 3.1 of the Federal Law of July 18, 2011 to No. 223-FZ "About purchases of goods, works, services as separate types of legal entities"

According to Item 3 of the order of the Government of the Russian Federation of December 30, 2015 No. 1516 "About approval of Rules of selection of investment projects for inclusion in the register of investment projects and maintaining the register of such investment projects" (The Russian Federation Code, 2016, 2, of the Art. 389) I order to No.:

Approve the enclosed Accounting treatment for the investment projects specified regarding 3rd article 3.1 of the Federal Law of July 18, 2011 to No. 223-FZ "About purchases of goods, works, services as separate types of legal entities".

Approved by the Order of the Ministry of Transport of the Russian Federation of December 5, 2016, No. 372

Accounting treatment for the investment projects specified regarding 3rd article 3.1 of the Federal Law of July 18, 2011 to No. 223-FZ "About purchases of goods, works, services as separate types of legal entities"

1. This procedure establishes rules of accounting of the investment projects specified regarding 3rd article 3.1 of the Federal Law of July 18, 2011 to No. 223-FZ "About purchases of goods, works, services as separate types of legal entities" <1> (further - the Federal Law), including establishes procedure for forming, maintaining and modification of the list of the investment projects specified in Item 5 of Rules of selection of investment projects for inclusion in the register of investment projects and maintaining the register of such investment projects approved by the order of the Government of the Russian Federation of December 30, 2015 No. 1516 <2> (further - the list of investment projects, Rules).

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<1> Russian Federation Code, 2011, No. 30 (h 1), Art. 4571; No. 50, Art. 7343; 2012, No. 53 (h 1), Art. 7649; 2013, No. 23, Art. 2873; No. 27, Art. 3452; No. 51, Art. 6699; No. 52 (h 1), Art. 6961; 2014, No. 11, Art. 1091; 2015, No. 1 (h 1), Art. 11, No. 27, Art. 3947, 3950, 4001; No. 29 (h 1), Art. 4375; 2016, No. 15, Art. 2066; No. 27 (h 1), Art. 4169; No. 27 (h 2), Art. 4254; 2017, No. 1 (h 1), Art. 15.

<2> Russian Federation Code, 2016, No. 2, Art. 389.

2. Maintaining the list of investment projects is performed by Department of economy and finance of the Ministry of Transport of the Russian Federation (further - Department).

3. The investment projects realized by the legal entities specified regarding 1 article 3.1 of the Federal Law (further - legal entities) which are given the state support provided by part 3 of article 3.1 of the Federal Law (further - the state support) and which answer set of the criteria specified in item 4 of Rules are included in the list of investment projects.

4. Within 10 working days after decision making about provision of the state support, stipulated in Item 9 Rules (decisions on approval of investing programs of societies with the state participation), the Department includes this investment project in the list of investment projects.

5. The list of investment projects is created and kept by Department in electronic form and contains the following information:

1) the information about the legal entity realizing the investment project according to article 5 of the Federal Law of August 8, 2001 No. 129-FZ "About state registration of legal entities and individual entrepreneurs">;

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<3> Russian Federation Code, 2003, No. 26, Art. 2565; No. 50, Art. 4855; No. 52 (h 1), Art. 5037; 2004, No. 45, Art. 4377; 2005, No. 27, Art. 2722; 2007, No. 7, Art. 834; No. 30, Art. 3754; No. 49, Art. 6079; 2008, No. 18, Art. 1942; No. 30 (h 2), Art. 3616; No. 44, Art. 4981; 2009, No. 1, Art. 19, 20, 23; No. 29, Art. 364; No. 52 (1 h), Art. 6428; 2010, No. 21, Art. 2526; No. 31, Art. 4196; No. 49, Art. 6409; No. 52 (h 1), Art. 7002; 2011, No. 27, Art. 3880; No. 30 (h 1), Art. 4576; No. 49 (h 5), Art. 7061; 2012, No. 14, Art. 1553; No. 31, Art. 4322; No. 53 (h 1), Art. 7607; 2013, No. 26, Art. 3207; No. 30 (h 1), Art. 4084; No. 44, Art. 5633; No. 51, Art. 6699; 2014, No. 14, Art. 1551; No. 19, Art. 2312; No. 30 (h 1), Art. 4217; No. 30 (h 1), Art. 4217; 2015, No. 1 (h 1), Art. 10, 42, No. 13, Art. 1811; No. 22, Art. 3304; No. 27, Art. 4000, 4001; No. 29 (h 1), Art. 4363; 2016, No. 1 (h 1), Art. 11, 29; No. 5, Art. 559, No. 23, Art. 3296, No. 27 (h 2), Art. 4248, 4293, 4294; 2017, No. 1 (h 1), Art. 12.

2) name of the investment project;

3) territory (region) of implementation of the investment project;

4) purpose of the investment project;

5) result of implementation of the investment project;

6) term of implementation of the investment project;

7) cost (amount of financing of capital investments) of the investment project;

8) the amounts of financing of the investment project at the expense of means of the federal budget, National welfare fund, the "Development Bank and Foreign Economic Activity (Vnesheconombank)" state corporation.

6. Within 30 working days after inclusion of the investment project in the list of the investment projects Department sends to the federal executive body performing maintaining the register of the investment projects realized by legal entities (further - authorized body, the register), on paper and electronically notifications on inclusion of the investment project in the list of investment projects with appendix of the following information materials to them about the investment project which is subject to inclusion in the register (further - information materials):

data on the investment project, stipulated in Item 7 Rules;

offers on inclusion of the investment project in the register or reasons for the reasons interfering its inclusion in the register;

offers on terms of submission of the list of the perspective needs for products of the mechanical engineering necessary for implementation of the investment project provided by part 6 of article 3.1 of the Federal Law (further - the list of perspective requirements);

offers on the complete or partial publication of the list of the perspective needs for the unified information system provided by part 8 of article 3.1 of the Federal Law.

7. In case of receipt of data on the revealed discrepancies from the Department authorized body within 30 working days from the date of receipt of the data specified in this Item eliminates these discrepancies, if necessary creates missing information on the investment project which is subject to inclusion in the register and sends modifed information materials to authorized body.

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