PCD agreement. What is PCB: decoding, scope of the term. Recording the facts of economic activity

12.10.2020

The form of the document "Employment contract with the organization" refers to the heading "Employment contract, labor contract". Save the link to the document on social networks or download it to your computer.

EMPLOYMENT CONTRACT No. _____
with the General Director of LLC "_____________"

G.______________
________________G.

LLC “____________, hereinafter referred to as the “Company”, represented by _____________, acting on the basis of the Charter of the Company, Regulations on the Board of Directors of the Company, on the one hand, and a citizen of the Republic ________ ___________ acting on his own behalf, hereinafter referred to as the “Employee”, “General Director" on the other hand, hereinafter collectively referred to as the "Parties", and individually as the "Party", guided by the Federal Law "On companies with limited liability”, as well as the labor legislation of the Russian Federation, taking into account that the General Meeting of the Company Members decided to elect ______________ to the position of the General Director of the Company (Minutes No. __ dated _____________), have concluded this employment contract (hereinafter referred to as the Contract) on the following :

1. The Subject of the Agreement
1.1. This Agreement governs labor and other closely related relations between the Company and the Employee.
1.2. The Company undertakes to provide the Employee with work according to the labor function stipulated by this Agreement, to ensure working conditions in accordance with labor law of the Russian Federation and other regulatory legal acts, a collective agreement, agreements, local regulations containing labor law norms, to pay the Employee wages in a timely manner and in full, and the Employee undertakes to personally perform the labor function defined by this Agreement, to comply with the internal labor regulations in force in the Company. routine.
1.3. The Company appoints the Employee to the position of the General Director (sole executive body) of the Company with the entrustment to him of the powers provided for by the Federal Law "On Limited Liability Companies", the Charter of the Company, the job description and this Agreement.
1.4. The basis for the appointment of the Employee to the position is his election to the position of the General Director by the decision of the General Meeting of the Company's Participants (Minutes No. __ dated __________).
1.5. Work under this Agreement is the main place of work for the Employee. Combination by the Employee of positions in the management bodies of other organizations is allowed only with the consent of the Board of Directors of the Company.
1.6. The General Director agrees to devote all his attention and energy to the work and cause (business) of the Company. The purpose of the activities of the General Director is to ensure the profitability and competitiveness of the Company, its financial and economic stability, ensuring the rights and legitimate interests of participants and social guarantees Society.
1.7. In his activities, the General Director is accountable to the General Meeting of Members of the Company and the Board of Directors of the Company.
1.8. The General Director organizes the implementation of decisions of the General Meeting of Members of the Company and the Board of Directors of the Company.
1.9. When exercising his labor functions, the Employee acts within his competence. The competence of the General Director of the Company includes all management issues current activities of the Company, with the exception of issues referred to the competence of the General Meeting of Members of the Company and the Board of Directors of the Company.
1.10. The General Director, without a power of attorney, acts on behalf of the Company, including representing its interests, making transactions on behalf of the Company, approving staff, issuing orders and giving instructions binding on all employees of the Company.
1.11. The relations between the Company and the General Director are subject to the labor legislation of the Russian Federation.
1.12. The place of work of the General Director is _____________ LLC, located at: _____________________
1.13. The beginning of the work of the General Director is the day following the day of his election to the position by the decision of the General Meeting of the Company's Participants (Minutes No. __. dated ______________).

2. Duration of this Agreement
2.1. This Agreement shall enter into force upon its signing by the Parties.
2.2. The validity of this Agreement is determined by the term of office of the General Director of the Company, established by the Charter of the Company and the Regulations on the General Director of the Company.
2.3. The powers of the General Director may be terminated early by the decision of the General Meeting of Members of the Company or by the decision of the Board of Directors of the Company, in cases established by the Regulations on the General Director of the Company. Since the adoption of one of these decisions this Agreement is terminated.
2.4. In case of re-election of the General Director for a new term, this Agreement shall be automatically extended for the term of office of the General Director established by the Charter of the Company and the Regulations on the General Director of the Company.
2.5. This Agreement shall be terminated by the term of validity, upon the expiration of such.
2.6. Termination of this Agreement is the basis for the dismissal of the General Director or for his transfer to another job.

3. Rights and obligations of the General Director
The General Director has the right:
3.1. Act on behalf of the Company without a power of attorney.
3.2. Represent the interests of the Company before all citizens, organizations, state, municipal and other bodies, as well as before any other persons, including those outside the Russian Federation.
3.3. Make transactions and dispose of the property and funds of the Company.
3.4. Approve staffing Society.
3.5. Approve internal documents of the Company, determine the organizational structure of the Company, with the exception of documents approved by the General Meeting of Participants and the Board of Directors of the Company.
3.6. Employ and dismiss employees of the Company, including their deputies, chief accountant, heads of departments, branches and representative offices.
3.7. Issue powers of attorney, including heads of branches and representative offices.
3.8. Encourage employees of the Company and impose penalties on them.
3.9. Open bank accounts of the Company.
3.10. Determine the list of information constituting the trade secret of the Company.
3.11. Approve prices for products and tariffs for the Company's services.
3.12. Submit the Company's annual report and balance sheet for approval by the General Meeting of Members of the Company.
3.13. Exercise other rights within its competence.
The General Director is obliged:
3.14. When exercising their rights and fulfilling their obligations, be guided by the legislation of the Russian Federation, the Federal Law "On Limited Liability Companies", the Charter of the Company, decisions of the General Meeting of Participants and the Board of Directors of the Company, the Regulations on the General Director of the Company, the job description and this Agreement.
3.15. When exercising his rights and fulfilling his obligations, act in the interests of the Company, exercise his rights and fulfill his obligations in good faith and reasonably, not disclose the confidential information and documentation of the Company that has become known to him, constituting an official and commercial secret.
3.16. When exercising your rights and fulfilling your obligations, do not use your official position and received information for personal benefit, as well as allow their use in the interests of others.
3.17. During the validity period of this Agreement, do not establish or take part in organizations that compete (intend to compete) with the Company.
3.18. During the period of validity of this Agreement, not to make transactions on your own behalf in your own interests or in the interests of third parties that are similar to those that are the subject of the Company's activities and that can lead to a conflict of interests of the General Director and the Company.
3.19. Treat the property of the Company with care, ensure the safety of the documentation entrusted to it.
3.20. Manage the activities of the Company, bearing full responsibility for the consequences of the decisions made, the safety and efficient use of the Company's property, as well as the financial and economic results of the Company's activities.
3.21. Take measures to provide the Company with qualified personnel, the rational use and development of their professional knowledge and experience, the creation of safe and favorable working conditions for life and health, compliance with the requirements of the legislation of the Russian Federation on the protection environment, as well as requirements for sanitation and fire safety.
3.22. Ensure the work and interaction of employees of the Company, departments and subdivisions of the Company.
3.23. Provide reports on its activities and the activities of the Company at the request of the General Meeting of Members of the Company or the Board of Directors of the Company.
3.24. At the request of the General Meeting of Members of the Company or the Board of Directors of the Company, attend meetings of the said management bodies and give explanations on the issues of the Company's activities.
3.25. Immediately notify the Board of Directors of the Company of all cases of blackmail, threats and attempts to use them, regardless of the nature of the requirements, as well as attempts by anyone to obtain information relating to the activities of the Company.
3.26. Perform all necessary actions to protect the property interests of the Company in court, arbitration, state authorities.
3.27. Provide guidance accounting and payment of taxes and fees by the Company, as well as to ensure the fulfillment by the Company of other obligations legal entity.
3.28. Upon termination of this Agreement on its own initiative, notify the Company in the manner and within the time limits provided for by the labor legislation of the Russian Federation.
3.29. Upon termination and / or termination of this Agreement, transfer cases in accordance with the terms of this Agreement.
3.30. Notify the Board of Directors of the Company in writing of the intention to make transactions with the securities of the Company or its subsidiaries (dependent) companies, as well as disclose information about transactions made by it with such securities in the manner established for disclosing information about existing facts.
3.31. Notify the Board of Directors of the Company, Audit Commission and the auditor of the Company information about the legal entities in which he owns, independently or jointly with his affiliate (persons) 20 or more percent of voting shares (interests, shares), about the legal entities in whose management bodies he is a member, about the committed or proposed transactions in which he may be recognized as an interested party.
3.32. Ensure the rule of law in the activities of the Company.
3.33. Coordinate with the Board of Directors of the Company a long-term absence and the time of using vacations.
3.34. Perform other duties related to the implementation of their labor functions.

4. Rights and obligations of the Company
The society has the right:
4.1. To supervise the activities of the Employee.
4.2. Require the General Director to conscientiously perform his duties and provide a report on his activities.
4.3. Terminate this Agreement on the grounds and in the manner prescribed by the Regulations on the General Director, this Agreement and the labor legislation of the Russian Federation.
4.4. Impose penalties and encourage the General Director.
4.5. Provide at the expense own funds insurance of life, health and property belonging to the General Director of the Company.
4.6. Exercise other rights provided for by the legislation of the Russian Federation and internal normative documents Society.
The society is obliged:
4.7. Ensure the working conditions of the General Director in accordance with the labor legislation of the Russian Federation and other regulatory legal acts containing labor law norms, pay him wages and other remuneration in full and in a timely manner, in accordance with the terms of this Agreement.
4.8. Provide the General Director with the necessary property, technical means (mobile phone, personal computer, voice recorder, etc.) and other means for the performance of their labor functions.
4.9. Ensure the protection of personal data of the General Director stored in the Company, in accordance with the legislation of the Russian Federation.
4.10. Comply with the General Director of the requirements of the legislation of the Russian Federation on labor.
4.11. Compensate for damage caused to the Director General by injury, occupational disease or other damage to health associated with the performance of his labor functions.
4.12. Provide the General Director with the necessary assistance in the performance of his duties under this Agreement.
4.13. Without sufficient grounds not to interfere in the activities of the General Director.
4.14. During the entire term of this Agreement, not require the General Director to perform functions that are not within his competence and not related to the current activities of the Company.
4.15. Fulfill other obligations in relation to the General Director, stipulated by the legislation of the Russian Federation and internal regulatory documents of the Company.

5. Benefits and compensation
5.1. The General Director is subject to all benefits and compensations established by the legislation of the Russian Federation, the Articles of Association and internal regulatory documents of the Company for its employees.
5.2. A work book is kept for the General Director in accordance with the procedure established by the legislation of the Russian Federation.
5.3. The General Director is subject to compulsory social and medical insurance, in accordance with the current legislation of the Russian Federation.
5.4. The General Director is additionally compensated by the Company for the following expenses:
for travel to the place of business trip and back, for renting a dwelling, per diem (according to actual costs);
on the use of a personal car to perform the labor functions assigned to it (at actual costs);
related to the treatment, in full, in case of his illness;
other expenses are compensated in accordance with the current legislation of the Russian Federation and the internal regulatory documents of the Company.

6. Mode of work and rest
6.1. The General Manager carries out his labor functions during a 5-day working week with two days off Saturday and Sunday. The length of the working day of the Employee is not standardized. The time of the beginning and end of the working day, as well as breaks for rest and meals are determined by the Employee independently, based on the interests of the Company.
6.2. The General Director is granted an annual paid leave of 28 calendar days and an additional paid leave of "_0__" calendar days.
6.3. The main and additional paid holidays are granted to the General Director during the working year within the terms established by him independently, taking into account the current production and economic activities of the Company.
6.4. When exercising the annual leave, the General Director may be paid material assistance by the decision of the Company.

7. Pay
The remuneration of the General Director consists of:
7.1. Monthly official salary of _____________ rubles.
7.2. Bonuses and/or bonus payments paid based on the results of the work of the General Director for a month (quarter, half year, year), as decided by the Company.
7.3. Payments of wages and other amounts due to the General Director are made at the location of the Company. Taxes are withheld from the said amounts in the amounts and in the manner prescribed by the tax legislation of the Russian Federation.
7.4. Payment of sums of money to the General Director for annual leave made no later than 3 days before its start.
7.5. In the event of an increase in remuneration for the Company as a whole, including changes due to inflation, the remuneration of the General Director is changed by the general increase factor.
7.6. The conditional amount of remuneration established by this article may be increased by the Company, provided that the General Director ensures the dynamic economic development of the Company.

8. Responsibility of the General Director
8.1. The General Director bears full liability to the Company for losses caused to the Company by his guilty actions (inaction), unless other grounds and amount of liability are established by federal laws. Damage that belongs to the category of normal production and economic risk is not subject to compensation.
8.2. When determining the grounds and extent of liability of the Director General, the usual conditions of business transactions and other circumstances relevant to the case must be taken into account.

9. Responsibility of the Company
9.1. The Company, in its relations with the General Director, bears responsibility to him in accordance with the current legislation of the Russian Federation.

10. Change and termination of this Agreement
10.1. Changes and additions to the terms of this Agreement are possible at any time by agreement of the Parties.
Changes and additions to the terms of this Agreement are formalized by an additional written agreement of the Parties, which, after its signing, becomes an integral part of this Agreement.
10.2. Termination of this Agreement is possible at any time by agreement of the Parties, or at the initiative of one of the Parties on the grounds provided for by the Regulations on the General Director of the Company and the current legislation of the Russian Federation.
10.3. When terminating this Agreement at the initiative of the General Director, he is obliged to notify the Chairman of the Board of Directors of such termination in writing, no later than 1 month before the date of termination.
10.4. In case of early termination of this Agreement or at the end of its validity period, the General Director, within 3 days, submits cases, based on the results of which an appropriate act is drawn up, signed by the Parties. Until the signing of the said act by the Parties, the final settlement with the General Director of the Company shall not be made.
10.5. Termination of this Agreement after causing damage does not entail the release of the guilty Party from liability.

11. Final provisions
11.1. In the event of a dispute between the Parties, it shall be settled through negotiations. If the dispute between the Parties is not resolved, then it shall be resolved in the manner prescribed by the legislation of the Russian Federation.
11.2. The terms of this Agreement are confidential and are not subject to disclosure, reproduction and publication in the open press.
11.3. In all cases not provided for by this Agreement, the Parties shall be guided by the current legislation of the Russian Federation, the Charter and internal regulatory documents of the Company.
11.4. This Agreement is made in two copies, having equal legal force, one for each of the Parties.

12. Addresses, bank details and signatures of the Parties

Employer:

OOO "_____________"
___________________________
TIN _____________
OGRN _____________
Checkpoint _____________

At work, each person spends a significant part of his life, so it is very important not only what he does, but also who he has to communicate with.

Gossip in the work team is quite commonplace, and not only among women, as is commonly believed.

We suggest that you familiarize yourself with anti-advice that will tell you how not to talk with the boss to an office worker.

Every company wants to receive stable profit and wants to stay on the market as long as possible. This can be achieved by increasing the competitiveness of manufactured products (services), which undoubtedly contributes to the improvement of PCBs (the term will be explained below). Moreover, for these purposes, the achievements of scientific and technological progress are mainly used. In addition, increasing the efficiency of the technological process, forcing mismanagement, the manifestation of one's own initiatives, as well as the activation of entrepreneurship will help to fulfill the tasks set. It should be noted that the implementation of these tasks is possible only with the improvement of PCBs (decoding - In the article we will analyze this concept in more detail.

What is PCB? Decryption

To understand the meaning of the term, as well as to find out the development trends of the enterprise, it is necessary to decide what is to be reformed in the company's economy. It is important to know what methods of improving production and economic activities should be used. As is known, the increase in PCBs is achieved through financial, labor or material investments. However, it should be noted that the leading role in this process is played (that is, having a monetary value).

Increasing economic efficiency

An analysis of the PCB of an enterprise indicates that it directly depends on the level of use of fixed assets. In this case, this means that property is used as means of labor in the production of products. It is worth noting here that the enterprise does not take into account items used in production for less than one year. However, their cost does not matter. In order to increase the volume of output, it is necessary first of all to improve the use of fixed assets. In this way, the amount of social labor can be significantly reduced. Analysis of PCBs shows that fixed assets in technological process form the production and technical base. This directly affects the strength of the company.

Types of fixed assets

After entering the enterprise, these assets are transferred to operation. Naturally, during this process they wear out, are repaired, moved and written off from the balance due to the inexpediency of their further use. In order to achieve a better turnover of funds, it is necessary first of all to increase the time of their work. This is achieved by reducing downtime, increasing capital productivity and productivity (through the use of new production technologies). Fixed assets - depending on the purpose and functional characteristics - are divided into the following types:

buildings (including outdoor buildings of economic importance);
structures (engineering and construction facilities necessary for servicing production);
machinery and equipment (both power and working);
transmission devices (heat and power networks);
objects of nature management and land belonging to the enterprise on the basis of property rights;

laboratory equipment, as well as regulating and measuring instruments;
tools (this includes only independent objects that are not part of any element);
vehicles (i.e. machines and equipment designed to move goods, substances and people);
household and industrial inventory;
others (plantations, livestock, etc.).

The list also includes material investments aimed at improving land, as well as leased facilities.

PCBs in the army

It is worth noting that PCB, the decoding of which is given above, has another interpretation. So, this concept in the armed forces, it denotes a park and economic day, that is, any day of the week when the process of restoring order takes place, cleaning all adjacent territories and premises (regardless of their purpose). Moreover, most often this process is scheduled for a weekend, for example, Saturday.

Main goals

The main goals pursued by the park and economic day are to determine the general condition military equipment and weapons. If any shortcomings are identified, the crews, drivers or repair specialists carry out troubleshooting. At the same time, it is mandatory to check the quantity of fuel (both in tanks and in warehouses), as well as its quality. Consumers and sources of electricity are monitored, the exact availability of spare parts is determined. In addition, PCB includes the repair of internal roads and park fences, putting things in order in park premises, on the territory of a military camp, repairing shoes and personal belongings, carrying furniture, inventory, barracks equipment, and so on.

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Business contract

INTRODUCTION

Entrepreneurial activity on the territory of the Republic of Belarus is carried out through civil law transactions, since in the process of implementation entrepreneurial activity business entities produce products, sell them, provide various services, perform work and carry out other activities related to entrepreneurship.

In the process of making a transaction and carrying out actual actions aimed at establishing rights and obligations, business entities reach an agreement on their establishment, which is called a contract, a universal legal means used to give the agreement of the parties legal force.

The contract is one of the most ancient legal constructions. Earlier in the history of the emerging law of obligations, only torts arose.

The development of various forms of communication between people put forward the need to provide them with the opportunity, according to the will agreed by the parties, to use the proposed by the legislator or to create legal models themselves. Contracts became such models.

In the conditions of developing market relations, the contract is the most common and economically most significant basis for the occurrence of circumstances.

1. BUSINESS AGREEMENT

1.1 The concept and features of a business contract

The contract is a universal legal form of organization and regulation of economic relations, which allows you to most fully determine the mutual rights, obligations and responsibilities of the participants business relations. The need for the existence of the contract is due to the fact that it affects various spheres of life of the subjects of civil circulation. The contract is a legal form of economic (civil) turnover.

Contracts serve the interests of the parties. They contribute to mutual interest, ensuring organization in economic turnover. The contract is the main way to implement such principles of economic turnover as compensation and equivalence.

Compensatory relationships (for example, legal entities) in the conditions of commodity production are clothed in a commodity-money form and require that their economic relations be mediated by an agreement as legal form exchange and legally formalized in the form of civil obligations. The fulfillment of the obligations undertaken by the parties will be guaranteed if the obligations of each party are embodied in the form of an agreement between them and mutual rights and obligations are specified in these agreements with the establishment of property liability for their failure to fulfill them. In other words, the meaning of the contract lies in the fact that it is a means of stimulating the fulfillment of obligations.

The term "contract" in the legal literature denotes a legal fact with which legal norms associate the emergence of legal relations between business entities. (Vabishchevich 2007, p. 79)

In the science of civil law, there is an understanding of the contract not only as a legal fact, but also as a contractual obligation or civil legal relationship arising on the basis of the relevant contract. It should be noted that the concept of "contract" is not identical to the concept of "obligation". The contract is only one of the grounds for the emergence of obligations that arise from other legal facts (Article 7 of the Civil Code). The general provisions on obligations shall apply to obligations arising from a contract, unless otherwise provided by the general rules on contracts and the rules on certain types of contracts.

The term "agreement" also refers to a document fixing the agreement of the parties. As a document, the contract consists of a set of clauses and other details.

The economic (entrepreneurial) contract is a means of mutually beneficial agreement on the will of the parties regarding the organization and implementation of the entrepreneurial process. An agreement is a compromise between the parties, fixing the obligations that each of the parties undertakes to obtain the effect that underlies the transaction.

The general concept of the contract is enshrined in paragraph 1 of Art. 390 of the Civil Code of the Republic of Belarus (hereinafter referred to as the Civil Code), which states that an agreement is an agreement between two or more persons aimed at establishing, changing or terminating civil rights and obligations.

A business contract (especially its concept, features and types) is a debatable issue in the legal literature, mainly due to the fact that the legislation does not contain a definition of the term "business contract" and generally lacks its legislative consolidation or in the form of a special kind of civil legal contract, or as a completely independent contract.

However, entrepreneurial activity, as the scope of a business contract, determines the presence in it of a certain set of essential features, which makes it possible to distinguish it from other contracts. The following distinguishing features of a business contract are distinguished:

the subject composition of the economic contract, i.e. the parties or one of them are commercial organizations in various organizational and legal forms, non-profit organizations carrying out entrepreneurial activity within the limits of the rights granted to them by the legislation and constituent documents, individual entrepreneurs. Consequently, the same contract can be economic (if both parties to the contract are entrepreneurs), civil law (if both parties to the contract are not entrepreneurs), economic for one party - the entrepreneur and civil (domestic) for the other party, not being an entrepreneur (Vabishchevich 2002, p. 176). In the latter case, the rules of economic legislation apply to the entrepreneur, and the rules of civil law apply to the non-entrepreneur.

the economic contract is planned, as business entities plan their activities, and the plans have been preserved in the form of orders for state needs (Reutskaya, p. 135);

a business contract is always aimed at achieving the main economic goal - making a profit, since the goal of entrepreneurial activity is a systematic profit. The indicated sign of economic contracts implies the reimbursable nature of the relations mediated by them for the transfer of material and intangible benefits. Any contract in accordance with paragraph 3 of Art. 393 of the Civil Code is supposed to be compensated, unless otherwise follows from the legislation, the content or the essence of the contract.

Based on the above signs of a business contract, it is possible to formulate a definition of a business contract, which is understood as an agreement between two or more subjects of economic (entrepreneurial) activity, or with their participation, on the establishment, change or termination of civil rights and obligations in the process of economic (entrepreneurial) activity (Reutskaya, p. 135).

A business contract should be understood as an agreement between the parties (business entities) aimed at establishing, changing or terminating economic legal relations regulating relations in the field of logistics, wholesale trade, capital construction, transportation of goods, rent, storage, franchising, lending and other areas related to the implementation of entrepreneurship and not related to the purposes of personal, family, home or other similar use [Fursa].

1.2 Functions of a business contract

The direction of the influence of a civil law contract on the relations regulated by it is manifested through its functions. They are usually divided into general and special.

Common features include:

1) regulatory, i.e. the contract has a regulatory effect on relations with the participation of citizens and legal entities, serves to streamline and form them. Thus, the conclusion of a supply contract means the establishment of relations between the parties that such and such goods will be supplied, in a certain amount(volume) and on time, i.e. these relationships are sorted out. The regulatory impact of this function is also associated with the change and termination of the contract;

2) coordination. Helps the parties to equip (establish) their relations in the field of production and economic activities, i.e. the contract acts in this case as a means of establishing business cooperation between the parties, the consistency of their will;

3) protective (protective). Non-fulfillment or improper fulfillment of an obligation arising on the basis of an agreed will contributes to the emergence of a protective (protective) function. We are talking about the fact that the contract may provide for various ways to ensure the fulfillment of obligations (forfeit, pledge, retention, surety, guarantee, etc.).

The essence of special functions is manifested in specific types(types) of contracts (for example, in a business contract for a construction contract), i.e. what kind of contract it is, what type it is and what its specific purpose is. Thus, the contract is one of the types of legal facts expressing the agreed will of the parties, aimed at goals that do not contradict the legislation of the Republic of Belarus. The scope of its application is currently extremely diverse, and as we move towards market economy, the development of the service sector, entrepreneurial activity, it is further expanding.

According to the candidate of legal sciences, associate professor Vabishchevich S.S. The functions of a business contract include the following:

The contract acts as a means of expressing the common will of the commodity producer and consumer, which determines the correct accounting of supply and demand and serves as a guarantee for the sale of products,

The contract is the most convenient legal means that fixes the relations that develop in the process of doing business on the basis of the principle of mutual interest of the parties to these relations,

The contract gives these relations the form of obligations and determines the procedure and methods for their implementation,

The agreement provides for ways to protect the subjective rights and legitimate interests of the participants in these relations in the event of non-fulfillment or improper fulfillment of obligations by their counterparties [Vabishchevich 2003, p. 205].

2. SYSTEM OF BUSINESS AGREEMENTS

The system of business contracts is constantly evolving, which is due to the development of business relations themselves. New types of contracts are fixed in the legislation (a contract for the sale of an enterprise, a contract for the assignment of a claim (a factoring contract)), and previously fixed contracts (a contract for the provision of paid services) become independent types. To identify and use in entrepreneurial activity one or another type of business contract, its most optimal conditions, is carried out on the basis of various criteria, depending on the goals pursued, the classification of business contracts.

The division of contracts into separate types is carried out according to certain signs of differentiation, indicating certain features of the contract, i.e. criteria for such a division can be very different. Delimiting them from each other helps to navigate the whole mass of various contracts, and therefore, contributes to the identification and study of the most acceptable and significant for the participants in civil circulation.

Based on the subject of business contracts, three groups are distinguished. Within the framework of these groups, separate types of contracts are distinguished, corresponding to the names of the chapters of the Civil Code.

1. Contracts aimed at the transfer of property. There are the following types of these contracts:

contract of sale,

lease contract,

barter agreement,

supply,

contracting,

power supply.

2. Contracts aimed at performance of works. Types:

work agreement,

contract for the performance of research, development and technological work.

3. Service contracts. Types:

contract of carriage,

transport forwarding agreement,

contract for the provision of services,

storage agreement,

assignment agreement,

Commission agreement, etc.

Within the limits of the type, types of contracts are distinguished, that is, contracts that, along with the features common to the whole type, have specific features. Features may relate to the subject composition of the contract, its subject matter, content and other points. The Civil Code provides for the division into types of the following types of contracts - sale, rent and life maintenance with a dependent, lease, contract, loan and credit, storage. Separate types of contracts within the framework of the corresponding type are retail sale, supply of goods, contracting, energy supply, sale of real estate, rental, rental of vehicles, rental of buildings and structures, rental of an enterprise, leasing, household contract, construction contract, contract for design and survey work, etc.

Some authors also distinguish a fourth group of business contracts: agreements on joint activities (Reutskaya, p. 136), which include the founding agreement, agreements on scientific and technical cooperation

1) agreements on the paid sale of property (purchase and sale (except for retail), supply, contracting, energy supply, and others);

2) agreements on the transfer of property for temporary use (rent, leasing, etc.);

3) contracts for the performance of work (construction contract, design contract, etc.);

4) agreements for the transfer of the results of intellectual activity (licensing agreements, franchising, etc.);

5) contracts for the provision of services (transportation, storage, commission, etc.);

6) agreements on joint activities (constituent agreement, on scientific and technical cooperation, etc.).

This attempt to classify economic contracts is more successful, since previously enough criteria were combined according to one criterion. a large number of types of business contracts. This was done despite the fact that the features of numerous contractual species are so diverse that grouping them into separate groups on a single basis causes serious practical difficulties and, at the same time, was not productive enough, since the varieties grouped in this way turned out to have little in common and too much individual, specific.

Since business contracts are a kind of civil law contracts, and those, in turn, are a kind of transactions, they are subject to the classification of transactions.

1. According to the ratio of rights and obligations between the participants:

- unilateral Contracts where one party only has rights and the other party only has obligations. For example, a loan agreement, at the conclusion of which one party has the right to demand the timely return of funds transferred under the agreement Money, and the second party has an obligation to return them in a timely manner.

- mutual (bilateral or synagmatic)- contracts, at the conclusion of which each of the parties has both rights and obligations (purchase and sale agreement, upon the conclusion of which the buyer simultaneously acquires the right to demand the transfer of the acquired thing to him and the obligation to pay the purchase price, and the seller acquires the right to demand payment the purchase price and the obligation to hand over the thing). Most of the contracts concluded by business entities are mutual.

In civil circulation, there are also multilateral agreements concluded by more than two parties. The latter may include agreements on joint activities (simple partnership, memorandum of association). General provisions on the treaty apply to multilateral treaties, unless this contradicts the multilateral nature of such treaties.

2. Depending on the moment when the contract is considered to be completed:

- consensual- contracts that are considered concluded after the parties have reached an agreement on all its essential terms and made it in the stipulated legal regulations form. For example, a loan agreement, which is considered to have entered into force from the moment all the essential terms of the agreement are agreed. In most cases, consensual agreements apply.

- real- agreements that are considered concluded from the moment of transfer of money or other property provided for by the terms of the agreement (loan agreement, which is considered concluded from the moment the lender transfers to the borrower the amount of money or other things stipulated in the agreement).

3. If possible, receive consideration:

- compensated- an agreement under which the obligation of one party to transfer property, perform work, provide a service corresponds to the obligation of the other party to pay for what was received under the agreement (supply agreement, work contract, etc.)

- gratuitous- an agreement under which one party provides the other party with material benefits, performs work, provides services without receiving any visible compensation for this, both in material terms and in the form of services or non-property benefits. For example, a loan agreement, a donation agreement.

Some contracts can be both paid and non-paid. For example, an agency agreement can be paid if the attorney receives remuneration for the services rendered, and free of charge if such remuneration is not paid (Article 862 of the Civil Code)

4. According to the degree of certainty that the parties to the agreement will achieve the desired result:

- ordinary- contracts, at the conclusion of which the parties know for sure that the performance under the contract will come, and know when (consensual contract), or such performance occurs at the time the contract enters into force (real contract). As a general rule, business entities enter into ordinary contracts with each other, since in the course of business activities, the exact determination of the moment of fulfillment of contractual obligations is essential.

- conditional - contracts concluded under a resolutive or suspensive condition. A distinctive feature of conditional contracts is that the parties who signed the contract make the emergence or termination of rights and obligations under the contract dependent on some condition, in respect of which it is not known whether it will come or not. When concluding a contract under a suspensive condition, the rights and obligations of the parties at the time of signing the contract do not arise until the conditions specified in the contract occur. When concluding a contract under a resolutive condition, the rights and obligations of its parties arise at the time of signing the contract and terminate in the event of the occurrence of the condition specified in the contract. Due to the uncertainty of the desired legal result, the use of conditional contracts in business activities is limited.

5. According to the presence in the agreement of the terms agreed by the parties for its entry into force and expiration:

- urgent - contracts that specify either the term for the entry into force of the contract, or the term for the expiration of its validity, or both of these terms at the same time. The period from which the contract enters into force is called suspensive, since the moment of the emergence of rights and obligations under the contract does not occur immediately after the signing of the contract, but from the date specified in the contract, i.e. postponed. The expiration date of the contract is called revocable, i.e. cancels the contract from the date specified in it. If the contract specifies the term for its entry into force and does not specify the expiration date for its validity, then the specified contract will be considered a fixed-term contract concluded for an indefinite period.

- perpetual- contracts that do not specify the period of entry into force and the period of termination. The specified contracts come into force immediately after the agreement of all essential conditions, if the contract is consensual, or from the moment of transfer of the property specified in the contract, if the contract is real, and are valid until the parties decide to terminate it.

6. According to the method of negotiating contractual terms:

- mutually agreed- contracts, at the conclusion of which both subjects took part in the development and harmonization of its terms. In this case, the principle of legal equality of participants in economic legal relations is manifested. Most business contracts are mutually agreed upon and are concluded by the parties on voluntarily agreed terms.

- accession agreement- an agreement, the terms of which are determined by one of the subjects of law in formularies or other standard forms and could be accepted by the other party only by joining the proposed agreement as a whole. When concluding such an agreement, the interested subject is forced to fully accept the conditions offered to him and is deprived of the opportunity to supplement or change them. In the event that the terms of the accession agreement do not suit the acceding subject, he has the right not to conclude this agreement.

7. Taking into account the significance of the agreement for determining the circle of full participants:

- main (final)- contracts that directly give rise to the rights and obligations of its parties related to the transfer of property, the performance of work, the provision of services. It should be noted that in the process of doing business, business entities in most cases conclude basic contracts

- preliminary- agreements under which the parties undertake to conclude an agreement (main agreement) in the future on the terms stipulated by the preliminary agreement (clause 1 of article 399 of the Civil Code). The preliminary contract must contain all the essential terms of the main contract. If the party that entered into the preliminary contract evades the conclusion of the main contract, the other party has the right to apply to the court for compulsion to conclude the contract on the terms determined by the preliminary contract, as well as to demand compensation for losses caused by the delay in concluding the contract.

Preliminary agreements should be distinguished from agreements of intent, which fix only the desire of the parties to enter into contractual relations in the future, but do not give rise to legal consequences for the parties.

8. On the basis of the conclusion, there are:

- free - contracts concluded at the discretion of the parties, i.e. citizens and legal entities are free in the very conclusion of the contract, in the choice of their counterparties, in determining the subject and other terms of the contract, rights and obligations under the contract. Coercion to conclude an agreement is allowed only in cases where the obligation to conclude an agreement is provided for by law. (part 1 of article 391 of the Civil Code).

-obligatory- contracts, the conclusion of which is conditioned by the legislation or the conditions of their participation, for example, in tenders. The mandatory ones include a public contract, which is a contract concluded by a commercial organization and establishing its obligations to sell goods, perform work or provide services that such an organization, by the nature of its activities, must carry out in relation to everyone who applied to it (Article 396 Civil Code of the Republic of Belarus). For example, a contract for the carriage of goods or passengers, retail, transportation by public transport, communication services, an agreement for the storage of things in luggage rooms, etc. (Reutskaya, p. 137).

Also, according to Art. 11 of the Law of the Republic of Belarus dated November 24, 1993 No. 2588-XII, as amended. and additional "On the Supply of Goods for State Needs" monopoly enterprises are not entitled to unreasonably refuse to conclude state contracts for the supply of goods for state needs. Thus, when deliveries for state needs, the conclusion of an agreement is mandatory for monopoly enterprises.

Also, the conclusion of an agreement is obligatory in the following cases: the conclusion of the main agreement provided for by the preliminary agreement, the conclusion of an agreement with the person who won the auction, in other cases provided for by law. (plenum of the Supreme Court of the XC)

9. Depending on the entity that acquires the right under the contract:

- agreement in favor of the creditor- This is a typical civil law contract, which is based on taking into account the interests of the participants in the future obligation.

- contract in favor of a third party- an agreement in which the parties have established that the debtor is obliged to perform performance not to the creditor, but to a third party specified or not specified in the contract, who has the right to demand from the debtor the performance of the obligation in his favor (clause 1 of article 400 of the Civil Code). For example, such is a life insurance contract and some other civil law contracts.

10. There is also a division of contracts into exchange and risk (aleatory).

Both exchange and risk contracts are compensated. The difference between them is as follows. An exchange contract takes place when the amount of mutual provision is determined by the parties directly at the conclusion of the contract and does not depend on any event or circumstance (for example, the sale and purchase of a residential building for a certain amount, renting a building for an appropriate fee, etc.).

The contract will be risky if the amount of consideration or the possibility of receiving it at all is determined by some event (circumstance). A typical example of risky contracts is the holding of games and bets based on risk (Articles 931, 932 of the Civil Code), in which, depending on the occurrence or non-occurrence of the established circumstance, one party wins and the other loses. A property or life insurance contract is also risky, when the payment of insurance compensation (collateral) and its amount depend on certain circumstances. Risk contracts can be considered a kind of conditional transactions (Article 158 of the Civil Code), since the emergence of rights and obligations of the parties is made dependent on a circumstance, regarding which it is not known whether it will occur or not. Accordingly, the rules of paragraph 3 of Art. 158 of the Civil Code on the consequences of unfair obstruction or unfair assistance to the occurrence of a condition (circumstance). (Martynenko I.E.).

11. Citizens and legal entities may enter into contracts, both provided and not provided for by the current legislation. The first are referred to in the literature as nominal (named), the second - unnamed (unnamed) contracts (Martynenko I.E.).

12. The parties are also entitled to conclude an agreement that contains elements of various agreements provided for by regulatory enactments.

Such contracts are called mixed contracts. To the relations of the parties under a mixed contract, the rules on contracts, the elements of which are contained in the mixed contract, are applied in the relevant part, unless otherwise follows from the agreement of the parties or the essence of the mixed contract.

The terms of the contract are determined at the discretion of the parties in the manner and within the limits provided for by law (Article 392 of the Civil Code). In cases where the terms of the contract are provided for by the norm, which is applied insofar as the agreement of the parties does not establish otherwise (dispositive norm), the parties may, by their agreement, establish a condition different from that provided for in it, if this does not contradict the law. In the absence of such an agreement, the terms of the contract are determined by a dispositive norm.

The form of the contract is important in the relationship between the parties. She obeys general rules on the form of transactions, a variety of which is a contract, and special rules on the form of a contract.

An agreement may be concluded in any form provided for transactions, unless a specific form is established by law for agreements of this type. In cases where the parties have agreed to conclude a contract in a certain form, it is considered concluded after giving it the established form, even if such a form is not required by law for contracts of this type.

For many contracts, the law determines the mandatory form of their execution - a simple written or notarial one (Articles 162 and 164 of the Civil Code). At the same time, the parties are not deprived of the right to choose. They have the right to express the permitted oral transaction in a simple written form, and replace the simple written form of the transaction required by law with a notarial one. For example, a contract of donation of movable property containing a promise of donation in the future can be notarized, although this is not required by law (paragraph 2 of article 545 of the Civil Code). Bodies performing notarial acts are required to certify such transactions. However, the parties to the contract cannot replace the written form of the contract prescribed by law with the oral one, and the notarial form with a simple written one.

The form of the contract is inseparable from the method of its conclusion, that is, certain actions through which the agreed expression of the will of the parties is achieved. As a rule, the method of concluding a contract is chosen by the parties themselves.

In writing, the most common way to formalize contractual relations is to draw up one document signed by the parties. Its essence lies in the signing by the parties of one document expressing their mutual will. Having received a draft agreement drawn up by one party, the other party signs it and returns one copy to the originator of the agreement. Drawing up and signing of one document can also be carried out jointly by representatives of both parties.

Written execution of contractual relations through the exchange of documents by postal, telegraph, teletype, electronic or other communication is not so widespread. In this case, the party that received the letter, telegram, teletype, fax, etc., signed by the other party, responds to them in the same way.

The performance in response to a written proposal to conclude a contract of actions by the other party to fulfill the terms of the contract proposed to it (clause 3 of article 404 of the Civil Code) is equated to the written form of the contract.

business contract business

agreement, as legal act, has its own content, through which its essence, the goals of the conclusion, and the specific tasks being solved are manifested.

1. Essential, i.e. those conditions in the absence of which the contract is considered not concluded. These include:

Conditions on the subject of the contract - the name of the goods, works, services and other quantitative and quality characteristics, allowing to specify the subject,

Conditions that are named as essential in the legislation for contracts given - the price of the goods, the purpose of the acquisition, the timing of performance, the amount of property,

Conditions that are defined as essential by the parties themselves at the conclusion of the contract or at the request of one of the parties, and at the same time an agreement has been reached between the parties;

Conditions that follow from the essence of the contract of this type

The legal significance of the essential conditions lies in the fact that the law connects the very conclusion of the contract with their presence. In the absence of at least one of the essential conditions, the contract is considered not concluded.

2. Ordinary - the terms of the contract, established by legal norms, which do not require their agreement by the parties and automatically come into effect from the moment the contract is concluded. Such conditions are not subject to separate agreement by the parties, since the subordination of the contract to these conditions is confirmed by the very fact of its conclusion. Their absence in the contract does not affect the decision whether the contract is concluded or not. For example, the obligation of the debtor to compensate for the damages caused. Conditions on the price and term of execution of the contract should be included among the usual ones, if they are not named in the legislation as essential in relation to certain contracts and none of the parties has declared the need to reach an agreement on these conditions.

3. Random - conditions that are included in the contract by agreement of the parties, since one of them required this in order to regulate the relations of the parties under this condition differently than it is provided for by the dispositive norm of legislation. Unlike essential ones, the absence of random conditions in the contract does not affect its recognition as concluded. However, random conditions may acquire the character of significant if they were followed by a proposal from one of the parties to be included in the contract.

Some contracts contain all three groups of conditions, others - only two groups. But any contract must contain all the essential terms of a given type or type of contract. In the absence of at least one of the essential conditions in the contract, the agreement of the parties does not give rise to a contractual legal relationship.

CONCLUSION

The agreement concluded by business entities is of great importance, as it is the main regulator of the relationship between equal business entities in the conditions of market relations.

The contract is the main regulator of the behavior of counterparties. Regulations create legal basis entrepreneurial activity. The agreement also establishes a specific legal regime for economic relations between partners. It determines the procedure and conditions for the fulfillment of contractual obligations, the forms of interaction between the parties, control over the fulfillment of obligations, and takes into account the specific features of specific relationships between the parties. The contract also performs the function of evaluating the results of entrepreneurial activity.

The contract has become the main legal form of organization economic relations between peers. It acts as a planning tool. On the basis of the concluded contracts, the production program of the enterprise is formed, an investment program is being developed.

REFERENCES

1. Vabishchevich, S.S. Economic law (legal regulation of entrepreneurial activity): textbook / S.S. Vabishchevich, I.A. Mankovsky. - Minsk: Youth, 2007. - 366 p.

2. Vabishchevich, S.S. Entrepreneurial (economic) law of the Republic of Belarus: textbook / S.S. Vabishchevich. - Minsk: Youth, 2002. - 398 p.

3. Civil Code of the Republic of Belarus: adopted by the House of Representatives on October 28, 1998: approved. Council of the Republic November 19, 1998.: the text of the Code as of March 10, 2008// Expert: Belarus [Electron. resource] / ODO "ExpertCenter", Nat. register of legal information of the Republic of Belarus. - Minsk, 2008

4. On the supply of goods for state needs: Law of the Republic of Belarus, November 24, 1993, No. 2588-XII: as amended. Law of the Republic of Belarus dated July 20, 2006 No. 162-З// Expert: Belarus [Electron. resource] / ODO "ExpertCenter", Nat. register of legal information of the Republic of Belarus. - Minsk, 2008

5. On the application of the norms of the Civil Code of the Republic of Belarus governing the conclusion, amendment and termination of contracts: Resolution of the Plenum of the Supreme Economic Court of the Republic of Belarus, December 16, 1999, N 16: as amended by the Resolution of the Plenum of the Supreme Economic Court of the Republic of Belarus, April 6, 2005 ., No. 7// Expert: Belarus [Electron. resource] / ODO "ExpertCenter", Nat. register of legal information of the Republic of Belarus. - Minsk, 2008

6. Kruglova, N.Yu. Economic law: textbook / N.Yu. Kruglova. - Moscow: Russian Business Literature, 1998. - 608 p.

7. Martynenko I.E. Civil law contract / I.E. Martynenko / / Journal "Industrial and Trade Law" [Electronic. resource].- 1999. - № 7.- Access mode: http://pravo2000.by.ru/baza35/d34040.htm. -Date of access: 04/10/2008.

8. Reutskaya, E.A. Economic law: intensive course. prepared / E.A. Reutskaya. - Minsk: TetraSystems, 2007. - 352 p.

9. Fursa P.A. Business contracts: concept, features and classification / P.A. Fursa// [Electronic. resource]. - Access mode: http://www.miu.by/temp/Pravo_Facult/fursa.htm. - Access date: 04/10/2008

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Factors that determine the production and economic activities of the enterprise

The efficiency of the production and economic activities of an enterprise, first of all, depends on such factors as the availability of production capacities, the state of the production and technical base, its technical and organizational level, how the organization of production and labor meets modern requirements conditions and market.

Of great importance for the activities of the enterprise is such a factor as financial and economic planning. It's not just uninterrupted security necessary resources, but also constant control over the current activities of the enterprise, operational adjustment management decisions in order to achieve planned results.

Control is carried out by analyzing the production and economic activities of the enterprise by comparing the main results of this activity with the calculated and planned indicators. Such indicators characterizing the efficiency of the enterprise, for example, include:
- profit from the sale of goods and services rendered;
- total costs for production;
- profitability;
- the level of remuneration of people working at the enterprise;
- the value of the amount of money on the settlement accounts of the enterprise;
- existing creditor and accounts receivable.

Sources:

Analysis of financial and economic activity

Agriculture covers various fields of activity, ranging from growing crops to raising livestock. If you are not afraid of traveling long distances for necessary work on the site and high competition, then you can safely proceed to the implementation of the idea.

You will need

- Business license;
- demographic information for your region;
- information about regional farms;
- a list of stores-suppliers;
- area for doing business;
- personnel;
- advertising.

Instruction

Develop a business plan. Contact a certified public accountant with work and business experience. Select the organizational structure for your business: sole proprietorship, limited liability company, or . Consult an insurance agent for risk management. File your sales tax at state department income accounting. Finally visit the organs local government to obtain a business license.

Choose the location of your business. This should be done based on the geographical characteristics of the market, taking into account the location of competitors. To get started, you can rent a ready-made farm plot. Make sure the business is close to major highways and easy to get to trucks with trailers. You also need to equip a spacious parking space.

Find a wholesale supplier of raw materials for your agriculture. Use the information you get from researching your competitors' businesses. You can order products at wholesale prices to maximize. You can achieve this by making sales finished products at free market prices.

Tip 4: What is included in the concept of economic activity of the enterprise?

Each enterprise is initially created with a specific purpose, as a rule, it is making a profit, creating jobs, developing a certain field of activity. In the process of carrying out work, events and actions constantly occur, which, one way or another, relate to production. The totality of these processes is called the economic activity of the enterprise.

The concept of economic activity

Economic activity is any activity of an enterprise that is associated with the sale of goods, services and with the maximum profit.

Economic activity includes a whole range of economic processes, such as:

1. Use of means of production. Under the means of production means fixed assets, depreciation, various equipment, that is, objects that are directly involved in the process of making a profit.
2. Use of objects of labor. The objects of labor are materials. Their consumption should be economical and normalized, then this will positively affect the financial result.
3. Use of labor resources; To labor resources include: the availability of a skilled workforce, the optimal use of working time and the wage fund.
4. Manufacture and marketing of products; Here we consider indicators of product quality, terms of implementation, shipment volumes, product cost.
5. Indicators of production costs. All costs incurred in the production and sale of products are taken into account.
6. Indicators of profit and profitability. Qualitative indicators of the results of the enterprise.
7. Financial condition of the enterprise.
8. Other business processes.

All of the above indicators are included in the concept of economic activity of the enterprise and are in constant close connection and dependence, therefore, they require periodic analysis and accounting.

Recording the facts of economic activity

Most businesses carry out their functions in order to generate income. For the accurate work of all departments of the company requires constant monitoring. It is necessary to conduct continuous work with documents that reflect data on all business transactions.

It is important to analyze the economic activity of the enterprise for constant control over these processes. Economic activity is reflected in registers and codes:

Account analysis;
- account card;
- turnover balance sheet;
- chess.

The main report of any company is the balance sheet. According to this document, a knowledgeable person can immediately analyze the economic condition of the company. Not a single operation performed in the course of economic activity takes place on its own, all actions are reflected in registers and taken into account in reporting, analysis and forecasting.

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-1.jpg" alt="(!LANG:>Documentation production and economic Activities Contract ">

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-2.jpg" alt="(!LANG:> Agreement o Agreement (contract) - a document representing an agreement"> Договор o Договор (контракт) - документ, представляющий собой соглашение сторон об установлении и регулировании каких-либо отношений.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-3.jpg" alt="(!LANG:>Commercial contracts are the main legal documents in the relationship between organizations In the contract ( contract) are reflected:"> Коммерческие контракты являются основными правовыми документами во взаимоотношениях между организациями В договоре (контракте) отражаются: характер сделки; условия; сроки; цена; качество (продукции, товара); оплата; гарантии; права и обязанности сторон порядок разрешения споров.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-5.jpg" alt="(!LANG:>Contractual relations can be established: o 1. by sending an offer - written proposal"> Договорные отношения могут быть установлены: o 1. путем направления оферты - письменного предложения о заключении контракта. Оферта должна содержать основные условия предлагаемой сделки. Принятие предложения другой стороной считается акцептом (согласием); o 2. путем представления одной из сторон проекта контракта. Получив проект, другая сторона рассматривает его и, если нет возражений, подписывает. Один экземпляр контракта возвращается стороне, подготовившей проект.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-6.jpg" alt="(!LANG:>The agreement (contract) must contain: o 1) clear wording the rights and obligations of the parties,"> В договоре (контракте) должны быть: o 1) четкая формулировка прав и обязанностей сторон, не допускающая возможность иного толкования; o 2) предусмотрена возможность расторжения контракта любой из сторон; o 3) цена в рублях (допускается использование другой валюты, но только в формулировке «подлежит оплате в рублях в сумме, эквивалентной сумме в иностранной валюте»); o 4) санкции к каждой из сторон за невыполнение обязательств.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-7.jpg" alt="(!LANG:>o Agreements (contracts) refer to documents that are the most important evidence in"> o Договоры (контракты) относятся к документам, которые являются важнейшими доказательствами в арбитражном суде в случае возникновения спора, поэтому оформлены они должны быть безукоризненно. o Рекомендуется подписи сторон контракта проставлять разборчиво; фиолетовым или синим цветом; на каждом листе. o Договоры оформляются на бланке контракта или на стандартных листах.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-8.jpg" alt="(!LANG:>Agreement (contract) must have: o document type name; o date o number"> Договор (контракт) должен иметь: o наименование вида документа; o дату; o номер; o место составления; o заголовок; o текст; o подписи должностных лиц (с указанием должностей, расшифровок подписей и дат подписания документов); o печати организации контрагентов.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-10.jpg" alt="(!LANG:>Exemplary form of sales contract">!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-11.jpg" alt="(!LANG:> Power of Attorney o Power of Attorney - a document granting rights to a trustee"> Доверенность o Доверенность - документ о предоставлении права доверенному лицу на совершение каких-либо действий от лица доверителя (предприятия или гражданина).!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-12.jpg" alt="(!LANG:>Powers of attorney can be: o official o personal. o An official power of attorney is drawn up on behalf of"> Доверенности могут быть: o служебными o личными. o Служебная доверенность составляется от имени организации, подписывается руководителем или уполномоченными должностными лицами и заверяется печатью организации. o Личная доверенность выдается гражданином, удостоверяется в нотариальном порядке организацией, в которой доверитель работает (учится), или жилищно-эксплуатационной организацией по месту жительства.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-13.jpg" alt="(!LANG:>Power of Attorney o If the term is not specified in the power of attorney, then it remains valid during"> Доверенность o Если срок в доверенности не указан, то она сохраняет силу в течение года со дня выдачи. Срок действия доверенности не может превышать 3 лет. o Служебная доверенность оформляется на бланке доверенности.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-14.jpg" alt="(!LANG:>Standard form of service power of attorney">!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-16.jpg" alt="(!LANG:> A power of attorney issued by a legal entity must contain the following mandatory"> Доверенность, выдаваемая юридическим лицом, должна содержать следующие обязательные реквизиты: o - данные организации (наименование, юридический адрес, ИНН); o - Ф. И. О. , паспортные данные, место жительства представителя; o - подпись руководителя или иного лица, уполномоченного на то учредительными документами; o - печать юридического лица; o - дату совершения доверенности; o - подпись главного бухгалтера, если доверенность выдана от имени юридического лица, основанного на государственной или муниципальной собственности, на получение или выдачу денег и других имущественных ценностей.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-17.jpg" alt="(!LANG:>o person receiving"> o В тексте доверенности указываются: фамилия, имя, отчество и должность лица, получающего полномочия; паспортные данные уполномоченного !} official; enumeration of granted powers; validity period of the power of attorney.

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-18.jpg" alt="(!LANG:>Personal power of attorney is drawn up on standard sheets A 4, A 5 and includes :o name"> Личная доверенность оформляется на стандартных листах А 4, А 5 и включает: o наименование вида документа; o дату выдачи; o заголовок к тексту; o текст; o подписи; o отметку о заверении.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-19.jpg" alt="(!LANG:>"> В доверенности, выдаваемой физическим лицом, должны быть указаны следующие обязательные сведения: o В доверенности, выдаваемой физическим лицом, должны быть указаны следующие обязательные сведения: o - Ф. И. О. , паспортные данные, место жительства доверителя; o - Ф. И. О. , паспортные данные, место жительства представителя; o - подпись доверителя; o - дата совершения доверенности. o Служебная и личная доверенности не принимаются к исполнению: при наличии подчисток, следов правки, приписывания или зачеркивания слов; при оформлении текстовой части разными чернилами (другими чернилами может быть оформлена только отметка о заверении).!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-20.jpg" alt="(!LANG:> General rules for issuing a power of attorney General rules for issuing a power of attorney are contained in Art."> Общие правила оформления доверенности Общие правила оформления доверенности содержатся в ст. 185 ГК РФ. Гражданский кодекс не требует регистрации выдаваемых доверенностей в специальном журнале или книге. Однако по правилам делопроизводства, для того чтобы иметь полную информацию обо всех исходящих документах данного вида, рекомендуется составлять хронологический список всех доверенностей, выданных организацией.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-21.jpg" alt="(!LANG:> Types of powers of attorney Depending on the business transaction and the specifics of its implementation on"> Виды доверенностей В зависимости от хозяйственной операции и специфики ее осуществления на практике принято различать три вида доверенностей: o - разовая - на совершение какого-то конкретного действия, например доверенность на подписание договора, для получения материально-производственных запасов от поставщика; o - специальная - на совершение каких-либо однородных действий. К таковым относятся доверенности по операциям, связанным с получением грузов от транспортных организаций, на представительство в суде и получение полисов ОМС представителем страхователя; o - общая или генеральная - на управление имуществом, заключение договоров и т. д. Частным случаем выдачи общей доверенности является оформление доверенности руководителю организуемого филиала или представительства, а также руководителю государственного или муниципального унитарного предприятия собственником предприятия при его создании или заключении трудового договора с руководителем.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-25.jpg" alt="(!LANG:> Mandatory details"> Обязательные реквизиты Доверенность - письменный документ, для действительности которого необходимо наличие нескольких обязательных реквизитов. Одним из них является дата, определяющая начало и окончание действия доверенности (если срок действия прямо не установлен). При этом, указывая в доверенности срок ее действия, нужно помнить, что он не может быть более трех лет. Основание - ст. 186 Гражданского кодекса. Если в самой доверенности по поводу сроков ничего не сказано, она сохраняет силу в течение года с даты выдачи. Доверенность, в которой не отражена дата ее выдачи, ничтожна. Удостоверенная нотариусом доверенность, предназначенная для совершения действий за границей и не содержащая указание о сроке ее действия, сохраняет силу до ее отмены лицом, выдавшим доверенность.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-26.jpg" alt="(!LANG:> Help. Power of Attorney for Salary o An individual has the right to authorize"> Справка. Доверенность на получение зарплаты o Физическое лицо вправе уполномочить другое физическое лицо, например, на получение зарплаты. При этом удостоверить доверенность на получение заработной платы может и организация, в которой работает доверитель (п. 4 ст. 185 ГК РФ). Для этого нужно, чтобы доверитель составил доверенность в присутствии лица, уполномоченного компанией заверять подобные документы. Возможность выдачи зарплаты по доверенности предусмотрена в п. 16 Порядка ведения кассовых операций в Российской Федерации, утвержденного Решением Совета директоров Банка России от 22. 09. 1993 N 40. В нем сказано, что если выдача денег производится по доверенности, оформленной в установленном порядке, то в тексте расходного ордера после фамилии, имени и отчества получателя кассир указывает фамилию, имя и отчество лица, которому доверено получение зарплаты. o В аналогичном порядке выдается доверенность на получение трудовой книжки. При этом в журнале учета движения трудовых книжек указывается фамилия, имя и отчество лица, которому доверено получение трудовой книжки за работника.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-27.jpg" alt="(!LANG:>o In most cases, you do not need to notarize the power of attorney. To do this need"> o В большинстве случаев заверять доверенность у нотариуса не требуется. Сделать это нужно только в двух ситуациях. Во-первых, если доверенность выдается на совершение сделки, которую следует заверить у нотариуса согласно законодательству (п. 2 ст. 185 ГК РФ), например приобретении недвижимости. Во-вторых, !} notarization necessary when entrusting someone with their powers (clause 3, article 187 of the Civil Code of the Russian Federation). Suppose the director gave the chief accountant a power of attorney to sign the contract, and Chief Accountant decided to entrust this right to his deputy. In this case, the chief accountant is obliged to notarize the transfer of trust. To do this, the notary should present the main power of attorney, which stipulates the right of substitution, or provide evidence that the representative under the main power of attorney is forced to do this due to special circumstances in order to protect the interests of the person represented. Having certified the power of attorney issued in the order of substitution, the notary makes a note about this on the main power of attorney. In this case, the validity period of the new power of attorney is indicated in words.

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-28.jpg" alt="(!LANG:> Clause 3 of Article 185 of the Civil Code of the Russian Federation lists cases when issued powers of attorney are equivalent to"> В п. 3 ст. 185 ГК РФ перечислены случаи, когда выданные доверенности приравниваются к нотариально удостоверенным. К таковым относятся: o - доверенности военнослужащих и других лиц, находящихся на излечении в госпиталях, санаториях и других военно-лечебных учреждениях, удостоверенные начальником такого учреждения, его заместителем по медицинской части, старшим или дежурным врачом; o - доверенности военнослужащих, а в пунктах дислокации воинских частей, соединений, учреждений и военно- !} educational institutions where there are no notary offices and other bodies performing notarial acts, also powers of attorney of workers and employees, members of their families and members of the families of military personnel, certified by the commander (chief) of these units, formations, institutions or institutions; o - powers of attorney of persons in places of deprivation of liberty, certified by the head of the corresponding place of deprivation of liberty; o - powers of attorney of adult capable citizens who are in institutions social protection of the population, certified by the administration of this institution or the head (his deputy) of the relevant body of social protection of the population.

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-29.jpg" alt="(!LANG:>o .2 p."> o Когда доверенность необходимо отозвать, то есть прекратить ее действие (пп. 2 п. 1 ст. 188 ГК РФ). Сделать это имеет право только тот, кто ее выдал. Об отмене необходимо уведомить самого представителя, а также тех, перед кем он представлял интересы доверителя (ст. 189 ГК РФ). В противном случае права представителя по доверенности сохраняются до того момента, когда он узнает о ее отмене (п. 2 ст. 189 ГК РФ). o Нотариально совершенные доверенности отменяются в нотариальном порядке. Известить об этом представителя и третьих лиц обязан нотариус, первоначально заверивший документ. Вместе с тем сам доверитель, заинтересованный в отмене доверенности, должен обратиться к нотариусу с соответствующим заявлением.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-30.jpg" alt="(!LANG:>o Example 1. I. A. Sidorov August 1, 2008 issued a notarized power of attorney"> o Пример 1. И. А. Сидоров 1 августа 2008 г. выдал нотариальную доверенность своей супруге Е. А. Петровой на право распоряжения принадлежащей ему долей в ООО "Альфа" сроком на один год. В январе 2009 г. И. А. Сидоров с супругой развелся и написал заявление в ООО "Альфа" об отмене своей доверенности. При этом к нотариусу он не обращался и супругу не известил. o В феврале 2009 г. Е. А. Петрова от лица супруга обратилась в ООО "Альфа" с заявлением о выходе из состава учредителей. Поскольку нотариальная доверенность отозвана не через нотариуса, отказать представителю организация не вправе, хотя она имеет сведения о намерении представителя ее отозвать. Формально указанный документ остается действующим. o Доверенность на совершение определенных действий может понадобиться и для работы внутри компании, например когда директор перекладывает часть полномочий на своего заместителя или главного бухгалтера (полномочия могут быть возложены на другого сотрудника). o Если руководитель назначает себе замену на время отпуска или командировки, достаточно издать приказ о том, кто будет выполнять те или иные полномочия во время его отсутствия. Если же директор решил передать часть своих полномочий на постоянной основе, придется составить несколько доверенностей. Например, доверенности на право подписывать от имени компании договоры, выдавать доверенности, представлять интересы фирмы во время переговоров, подписывать векселя компании.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-31.jpg" alt="(!LANG:>o The procedure for temporary replacement of the CEO is prescribed in the company's charter and employment contracts"> o Порядок временного замещения генерального директора прописывается в уставе компании и трудовых договорах с генеральным директором и его заместителем (другим работником). Если же в уставе общества не предусмотрена процедура замещения, то издается отдельный приказ. o Предположим, в обязанности сотрудника, которому директор делегировал свои полномочия на время отсутствия, не входит функция замещения и он не освобождается от своей основной работы. Тогда исполнение !} additional responsibilities you can entrust him with written consent (Article 60. 2 of the Labor Code of the Russian Federation). To do this, an additional agreement is concluded with the employee to employment contract, in which it is necessary to prescribe all the duties for the position being replaced, set the replacement period, and also determine the amount of the additional payment. It is possible to issue a transfer of duties as temporary transfer to another job to replace a temporarily absent employee (Article 72. 2 of the Labor Code of the Russian Federation). But the need for formalization additional agreement to the employment contract is preserved. The term of the transfer in the agreement is indicated as follows: "Until the General Director goes to work." An entry in the work book is not necessary in either case.

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-32.jpg" alt="(!LANG:>For example, a director to transfer the right to sign financial statements to his deputy, financial or"> Например, директору для передачи права подписи бухгалтерской отчетности своему заместителю, финансовому или !} commercial director it is necessary: o - to issue an order to appoint an employee responsible for signing financial statements; o - issue a power of attorney to the employee for the right to sign financial statements (clause 2, clause 3, article 40 federal law dated 08. 02. 1998 N 14-FZ "On Limited Liability Companies", paragraph 5 of Art. 185 of the Civil Code of the Russian Federation). If such documents are available, the signature of an authorized employee on the financial statements is equivalent to the signature of the head of the organization. The head of the organization can transfer part of his powers (in particular, the right to sign financial statements) to other employees. o Example 2. Since January 19, 2009, the General Director of OOO "Stroy. Consult" S. I. Novikov has been sent on a business trip. It is necessary to formalize the transfer of powers to the acting general director. As a rule, such an employee is the Deputy General Director. If there is no deputy director, these duties may be assigned to another employee. In "Stroy. Consult" LLC, powers are transferred to the Deputy General Director O. M. Belyakov. o To do this, firstly, an order is issued to temporarily assign the duties of the general director to a deputy or other employee.

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-33.jpg" alt="(!LANG:>Example Delegation Order">!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-34.jpg" alt="(!LANG:>o indicating"> o Во-вторых, на время отсутствия генерального директора необходимо оформить доверенность с указанием переданных лицу полномочий.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-35.jpg" alt="(!LANG:>Sample Power of Attorney for the transfer of powers of the General Director">!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-36.jpg" alt="(!LANG:>o According to Article 185 of the Civil Code of the Russian Federation to powers of attorney issued by organizations, two"> o Согласно ст. 185 ГК РФ к доверенностям, выдаваемым организациями, предъявляются два основных требования. Первое - доверенность должна быть составлена в письменной форме, заверена подписью руководителя и печатью организации. И второе - в ней обязательно указывается дата выдачи.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-37.jpg" alt="(!LANG:>Delegation of authority o The power of attorney must contain a condition on the possibility or impossibility"> Передоверие полномочий o В доверенности должно быть оговорено условие о возможности или невозможности передоверия полномочий представителя другому лицу. При отсутствии такого положения передоверие возможно только в силу особых обстоятельств в целях охраны интересов доверителя по основной доверенности. o Кроме того, целесообразно указывать полномочия, которые могут быть переданы в порядке передоверия. Доверенность, выданная в порядке передоверия, не может содержать больше прав, чем основная доверенность.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-38.jpg" alt="(!LANG:> In addition to the general details, the details of the main"> В такую доверенность кроме общих реквизитов вписывают реквизиты основной доверенности: o - дату, место выдачи и реестровый номер основной доверенности; o - фамилию и инициалы нотариуса, удостоверившего основную доверенность, его нотариальный округ или наименование государственной нотариальной конторы либо фамилию, инициалы и должность должностного лица, удостоверившего основную доверенность; o - должность лица, выдавшего доверенность, в случае ее выдачи от имени юридического лица; o - полномочия, которые предоставлены основной доверенностью, срок ее действия; o - полномочия, передаваемые в порядке передоверия, срок действия доверенности в порядке передоверия.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-39.jpg" alt="(!LANG:> The power of attorney issued by way of transfer of authority is certified"> Доверенность, выданная в порядке передоверия полномочий, заверяется нотариусом. o Пример 3. Воспользуемся условиями предыдущего примера. Предположим, лицо, которому выдана доверенность, не может исполнить возложенные на него полномочия: заместитель генерального директора ООО "Строй. Консалт" О. М. Беляков 19 января 2009 г. получил травму, в связи с чем не способен исполнять возложенные на него генеральным директором обязанности. О. М. Белякову нужно оформить доверенность в порядке передоверия на другого сотрудника, в данном случае на главного бухгалтера М. В. Мельникову.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-40.jpg" alt="(!LANG:>Sample Power of Attorney for delegation of authority">!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-41.jpg" alt="(!LANG:> Features of drawing up powers of attorney for tax legal relations and arbitration"> Особенности оформления доверенностей для налоговых правоотношений и арбитражного судопроизводства o Представительству в налоговых правоотношениях и оформлению полномочий представителя посвящена гл. IV НК. Согласно п. 3 ст. 29 НК РФ уполномоченный представитель налогоплательщика-организации может действовать на основании доверенности, а налогоплательщика - физического лица - на основании нотариально удостоверенной доверенности или доверенности, приравненной к нотариально удостоверенной. Например, индивидуальному предпринимателю необходимо заверить у нотариуса доверенность на своего бухгалтера, который будет сдавать за него отчетность в налоговую инспекцию. o Уполномоченный представитель может быть наделен правом не только представлять отчетность или проводить выверку расчетов с налоговым органом, но и подписывать декларации (расчеты). (п. 5 ст. 80 НК РФ) Представлять интересы через уполномоченного представителя в !} tax authorities the payers of fees and tax agents are entitled (clause 4, article 26 of the Tax Code of the Russian Federation). o If the accuracy and completeness of the information specified in the tax reporting is confirmed by an authorized representative of the taxpayer, the reason for the representation is indicated in the tax declaration (calculation). That is, the name of the document confirming the existence of such powers. At the same time, a copy of the document confirming the authority of the representative is attached to the declaration.

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-42.jpg" alt="(!LANG:>o The head of the company has the right to transfer accounting to a specialized organization on a contractual basis"> o Руководитель компании вправе на договорной основе передать ведение бухгалтерского учета специализированной организации (пп. "в" п. 2 ст. 6 Федерального закона от 21. 1996 N 129 -ФЗ). Причем руководитель или иной штатный сотрудник такой организации может быть уполномоченным представителем компании- налогоплательщика подписывать налоговую отчетность. Для этого на имя руководителя специализированной организации компания- налогоплательщик должна выдать доверенность, в которой будет оговорено право подписи налоговой отчетности руководителем специализированной организации, а также право передоверия этого полномочия. o Чтобы оформить соответствующие полномочия, нотариально заверять доверенность не обязательно (если речь не идет о передоверии). Ведь в п. 3 ст. 29 НК РФ указано, что уполномоченный представитель налогоплательщика-организации действует на основании доверенности, которая оформляется в порядке, установленном Гражданским кодексом. В свою очередь, согласно п. 5 ст. 185 ГК РФ доверенность от имени юридического лица выдается за подписью его руководителя или иного лица, уполномоченного на это учредительными документами, и заверяется печатью данной организации. Значит, компания-налогоплательщик вправе уполномочить руководителя специализированной организации представлять ее интересы в налоговых правоотношениях (в том числе подписывать и представлять налоговую отчетность) через доверенность, оформленную в простой письменной форме с правом передоверия. В случае передоверия полномочий требуется нотариальное удостоверение.!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-43.jpg" alt="(!LANG:>o According to Article 61 of the Arbitration Procedure Code of the Russian Federation, the powers of representatives to conduct business ( with the exception of"> o Согласно ст. 61 АПК РФ полномочия представителей на ведение дела (за исключением полномочий руководителя юридического лица) подтверждаются надлежаще оформленной доверенностью. Если представитель состоит в штате организации, в доверенности должна быть указана должность представителя организации, выдавшей доверенность. Аналогичный вывод сделан в п. 11 Постановления Пленума ВАС РФ от 09. 12. 2002 N 11. Руководители юридических лиц действуют в арбитражном суде без доверенностей. o Таким образом, "судебные" доверенности имеют некоторые особенности. Формы доверенности они не касаются - применяются рассмотренные выше общие правила оформления доверенности. При этом в тексте доверенности нужно указать, что представитель вправе вести дела организации в суде (арбитражном суде) и совершать процессуальные действия. Этой фразы будет достаточно для того, чтобы представитель смог совершать большинство действий, предусмотренных ГПК РФ и АПК РФ. o В то же время некоторые полномочия должны быть прямо прописаны в доверенности. Иначе будет считаться, что представитель не имеет права совершать эти действия. Например, отдельной строкой необходимо выделить право представителя на подписание !} statement of claim, refusal of a claim or conclusion of a settlement agreement. The list of such powers is contained in Art. 54 Code of Civil Procedure of the Russian Federation (for representation in courts of general jurisdiction) and in paragraph 2 of Art. 62 APC RF (for arbitration courts).

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-44.jpg" alt="(!LANG:>o The Arbitration Procedure Code of the Russian Federation requires that the organization be represented in court by either lawyers, or regular"> o АПК РФ требует, чтобы организацию в суде представляли либо адвокаты, либо штатные работники. Другие лица представителями быть не могут. Поэтому в доверенности нужно указать, что представитель является !} staff member(with reference to the position held). Courts usually do not require any other documents (labor agreements, orders). o If an accountable person receives inventory items from the supplier, a power of attorney is issued to him in the manner prescribed by Instruction of the USSR Ministry of Finance dated 01.14.1967 N 17. Unified forms of powers of attorney for the receipt of goods and materials N N M-2 and M-2 a approved by the Decree of the State Statistics Committee of Russia dated 30. 1997 N 71 a. Violation of the procedure for issuing a power of attorney leads to its nullity. In this case, there is no authority to act on behalf of another person, and the transaction is considered concluded on behalf of and in the interests of the person who made it, unless the principal subsequently approves this transaction.

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-45.jpg" alt="(!LANG:>o The power of attorney is issued in one copy and is issued to the recipient of inventory items under"> o Доверенность оформляется в одном экземпляре и выдается получателю товарно-материальных ценностей под расписку. Не позднее следующего дня после каждого поступления ценностей независимо от того, получены они по доверенности полностью или частями, получатель обязан представить в бухгалтерию документы о выполнении поручений и сдаче на склад или материально ответственному лицу полученных ТМЦ. o После того как материальные ценности получены, подотчетное лицо приносит в организацию накладную, подтверждающую их получение, и в журнале учета доверенностей делается соответствующая пометка с указанием номера и даты накладной. Кроме того, оформляется приходный ордер, подтверждающий передачу полученных материальных ценностей подотчетным лицом материально ответственному лицу учреждения. o Неиспользованные доверенности должны быть возвращены выдавшей их организации (на следующий день после истечения срока действия доверенности).!}

Src="https://present5.com/presentation/3/165048262_437893508.pdf-img/165048262_437893508.pdf-46.jpg" alt="(!LANG:> The power of attorney expires: o - due to expiration of the power of attorney; o"> Действие доверенности прекращается: o - вследствие истечения срока доверенности; o - отмены доверенности лицом, выдавшим ее; o - отказа лица, которому выдана доверенность; o - прекращения деятельности юридического лица, от имени которого выдана доверенность; o - прекращения деятельности юридического лица, которому выдана доверенность; o - в случае смерти гражданина, выдавшего доверенность, признания его недееспособным, ограниченно дееспособным или безвестно отсутствующим; o - смерти гражданина, которому выдана доверенность, признания его недееспособным, ограниченно дееспособным или безвестно отсутствующим. После прекращения действия доверенности лицо, которому она выдана, или его правопреемники обязаны вернуть доверенность.!}