The Ninth Arbitration Court of Appeal composed of:
presiding judge I.M. Kleandrova,
judges V.S. Garipova, R.G. Nagaev
the conduct of the protocol clerk S.E. Israfilov,
having examined in open court the appeal of the arbitration
manager Mironova Yu.V.
on the determination of the Arbitration Court of the city of Moscow from 02/08/2019
in case No. A40-124300 / 14, delivered by Judge E.N. Kondrat
to recover from the Moscow City Property Department in favor of the arbitration
remuneration, as well as expenses of the arbitration manager in the amount of 4 387.60 rubles;
rejection of the remainder of the application,
in the framework of the insolvency (bankruptcy) case of NP “Moscow Industrial
newspaper "(OGRN 1027700113660, TIN 7710293114) according to the simplified procedure
absent debtor
with the participation in the hearing:
from the Moscow City Property Department: G. Khasyanova by dov. from 12/29/2018;
A / U Mironova Julia Vyacheslavovna (personally)
Installed:
By the decision of the Arbitration Court of the city of Moscow from 09.30.2014 NP "Moscow
industrial newspaper ”declared insolvent (bankrupt). In relation to NP
“Moscow Industrial Newspaper” opened bankruptcy proceedings according to the procedure
absent debtor for a period of six months. Bankruptcy trustee
the debtor of NP Moskovskaya Promyshlennaya Gazeta court approved Plotnikova Victoria
Mikhailovna (member of NP “CAAU”, reg. Number 233, TIN 366310212108, address for
directions of correspondence: 119121, Moscow, Ruzheyny lane, d. 4, PO Box 39).
The ruling of the Moscow Arbitration Court of February 26, 2015 in relation to NP
Moscow Industrial Newspaper (TIN 7710293114, OGRN 1027700113660)
the simplified procedure for bankruptcy proceedings of an absent debtor was terminated.
In respect of the debtor, a bankruptcy procedure has been introduced in
in accordance with the provisions of Chapter VII of the Federal Law of October 26, 2010 No. 127-FZ “On
A40-124300 / 14 2
The determination of the Moscow Arbitration Court of 04.19.2016 competitive
manager approved M. Tarasov The determination of the Moscow Arbitration Court
from 03/28/2017 bankruptcy trustee Tarasov M.V. exempted
obligations in the bankruptcy case of the debtor.
By the ruling of the Moscow Arbitration Court of December 21, 2017, the court released
Antonov Dmitry Alexandrovich from the performance of the duties of the competitive
managing director of the Moscow Industrial Newspaper. Bankruptcy trustee NP
“Moscow Industrial Newspaper” approved by Mironova Julia Vyacheslavovna, member
SAU "SRO" BUSINESS ", No. 3258, TIN 771500837018, address for the direction
correspondence: 127322, Moscow, PO Box 38.
The Moscow Arbitration Court on December 28, 2018 received in electronic form
statement of the arbitration manager Mironova Yulia Vyacheslavovna to recover from
Moscow City Property Department of remuneration and expenses
bankruptcy trustee in the amount of 334 807 rubles.
The determination of the Moscow Arbitration Court of 02/08/2019 statement
arbitration manager Mironova Yulia Vyacheslavovna partially satisfied.
Collected from the Moscow City Property Department in favor of the arbitration
manager Mironova Yulia Vyacheslavovna 10 000 fixed
remuneration, as well as expenses of the arbitration manager in the amount of 4 387.60 rubles.
The remainder of the application is denied.
Disagreeing with the ruling, the arbitration manager
Mironova Yu.V. appealed to the Ninth Arbitration Court of Appeal with the appeal
a complaint asking to cancel the determination of the Moscow Arbitration Court from
02/08/2019 in case No. A40-124300 / 14, adopt a new judicial act, which shall recover
Department of urban property of the city of Moscow in favor of Mironova Yu.V.
fixed remuneration in full - 334,807 rubles. In terms of recovery
expenses in the amount of 4 387.6 rubles, the definition of 02/08/2019 leave unchanged.
In support of the annulment of the judicial act the applicant appeals referring
incomplete clarification of circumstances relevant to the case, lack of evidence
circumstances relevant to the case, as well as improper application of the rules
substantive law and violation of procedural law. Complainant
considers that the court has grounds for refusing to recover a fixed part from the applicant
remuneration provided for by ch. VII Bankruptcy Law, Art. 20.6 - were absent.
At the hearing, the arbitration manager Mironova Julia Vyacheslavovna
upheld the arguments of the appeal in full.
The representative of the Department of urban property of the city of Moscow objected to
the arguments of the appeal in full.
Other persons participating in the case, notified by the court of the time and place of the hearing
cases, including publicly, by posting information on the official website
on the Internet, at the hearing did not appear, in connection with which, the appeal
considered in their absence, based on the provisions of Article 156 of the Arbitration
code of Procedure of the Russian Federation.
In accordance with paragraph 2 of part 1 of article 121 of the Arbitration Procedure
code of the Russian Federation (as amended by Federal Law of July 27, 2010 No. 228-FZ)
information about the time and place of the hearing was published at the official
website http://kad.arbitr.ru.
Federal Law “On Insolvency (Bankruptcy)”, and Remuneration Payments Costs
bankruptcy administrator and bankruptcy services
arbitration managers to ensure the execution of their activities,
relate to the property of the debtor and are reimbursed at the expense of this property out of turn.
As can be seen from the case file, by the decision of the Moscow Arbitration Court of 30
september 2014 NP “Moscow Industrial Newspaper” (TIN 7710293114, OGRN
1027700113660) is declared insolvent (bankrupt). In relation to NP Moskovskaya
industrial newspaper "(TIN 7710293114, OGRN 1027700113660) open competitive
proceedings under the absent debtor procedure for a period of six months.
The determination of the Moscow Arbitration Court of 02.26.2015 in relation to NP
"Moscow Industrial Newspaper" terminated the simplified competitive procedure
proceedings of the absent debtor, the transition to the competitive procedure
proceedings conducted in accordance with the provisions of Chapter VII of the Federal Law of
insolvency (bankruptcy). ”
As follows from the case materials, according to the information on the results of the inventory
production bankruptcy trustee Plotnikova M.The. property was revealed
debtor in the form of fixed assets, namely 36 (thirty six) non-stationary
shopping facilities located on land provided to the Debtor
A40-124300 / 14 4
Moscow City Property Department under short-term contracts
land lease.
The definition of November 17, 2015 (res. Part of November 10, 2015) of the IFTS of Russia requirement No. 10 for
moscow recognized repaid, IFTS of Russia № 10 for Moscow was replaced in the registry
claims of creditors of the debtor to Kolesnikova Antonina Valerevna.
47.9%, in Kolesnikova A.V. - 52,053%.
creditor Kolesnikova A.The. a purchase and sale transaction was identified
debtor's property with bankruptcy trustee V. Plotnikova
According to the Minutes of the meeting of creditors of 11/18/2015, movable property
it was realized through the conclusion of a direct contract of sale with gr.
Kolesnikova A.V., in accordance with the statement approved at the meeting of creditors 11/18/2015
Regulation on the procedure, terms and conditions for the sale of property of the debtor at the minimum
the price of 437.50 rubles per object.
In the absence of ownership of the debtor and the established bankruptcy estate,
bankruptcy trustee did not apply for termination of proceedings on
case, thereby increasing the amount of expenses for conducting bankruptcy proceedings.
In accordance with paragraph 3 of the Regulation on the procedure and conditions for financing procedures
bankruptcy of absent debtors lump sum
bankruptcy trustee for conducting absentee bankruptcy proceedings
the debtor is 10,000 rubles.
From the case materials it is seen that in the present case the amount of remuneration
the debtor’s arbitration manager at a rate of 10,000 rubles at a time
established by a final decision of the Moscow Arbitration Court of
09/30/2014 on the recognition of NP "Moscow Industrial Newspaper" as bankrupt
absent debtor.
Accordingly, for the entire period of the simplified procedure for bankruptcy proceedings
in respect of the debtor, the amount of the fixed fee is 10,000 rubles
at a time.
However, in paragraph 15 of the decision of the Plenum of the Supreme Arbitration Court
Of the Russian Federation dated December 25, 2013 No. 97 “On some issues related to
remuneration of the bankruptcy trustee "it is indicated that with
recovery of a fixed amount of remuneration of the arbitration manager with
The Code of Arbitration Procedure of the Russian Federation
evidence presented in the case file, guided by
A40-276596 / 18 3
The Arbitration Procedure Code of the Russian Federation considers that
the final judicial act in the present case will not directly affect
rights and obligations Romanenko G.E. in relation to one of the parties
The applicant has any interest in the outcome of the case in itself
it is not a reason for attracting him to participate in the case as a third party.
Under such circumstances, the grounds for satisfying the statement of Romanenko
G.E. on joining the case as a third party, not declaring independent
there are no requirements regarding the subject of the dispute.
The arguments of the appeal do not refute the findings of the court, but only express
disagreement with them, in connection with which, can not be grounds for cancellation or
changes in the judicial act.
Under such circumstances, the grounds for satisfaction of the appeal
no complaint.
Violations of procedural law, which are in force part 4 of article 270
The Arbitration Procedure Code of the Russian Federation the basis for
cancellation of an adopted judicial act, the arbitration court of appeal does not
installed.
According to paragraph 6.1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation
dated 28.05.2009 No. 36 "On the application of the Arbitration Procedure Code
Of the Russian Federation when considering cases in the arbitration court of appeal
instance ", within the meaning of the provisions contained in part 3 of article 39, part 7 of article
46, part 4 of article 50, part 3.1 of article 51, part 7
Holds:
The determination of the Arbitration Court of the city of Moscow from 05.02.2019. in case No. A40-
276596/18 upheld, appeal - dismissed.
The ruling of the Ninth Arbitration Court of Appeal enters into
legal force from the date of its adoption and may be appealed within a month from the day
the preparation of the decision in full in the Moscow Arbitration Court
Presiding judge Oh.O. Petrova
Judges E.Yew. Bashlakova Nikolaev
Accounting issues play an important role for those who carry out financial and economic activities. After all, it is accounting that becomes the basis for taxation in the future. It also allows you to get an idea of \u200b\u200bhow effective the activity has been.
Many enterprises introduce the so-called memorial-warrant accounting system. This is an accounting system that involves the preparation of separate entries for each of the transactions.
Such transactions were called memorial orders. The main purpose is to reflect operating amounts, by credit and debit parts.
Why do I need a memorial warrant?
Usually the first accounting entries are reflected in the memorial orderbased on the financial and economic activities of enterprises.
This is the simplest form of accounting of all.
Therefore, it is often used by novice workers. They learn to solve simple problems with the help of postings, so that later they can switch to more complex operations.
To conduct bookmaking activities, you must obtain special permission. read the link.
Basic accounting principles
The form requires the presence of so-called registration cards. Table sheets are also maintained. This is a great alternative to the general ledger.
The basis of this system is a sequence of certain actions.
- When placing an order, the basis is one operation, or a group of operations, the characteristics of which are similar. All documents that serve as the basis for its execution are attached to the order.
- Each transaction appears in the logbook. Be sure to observe a certain chronology. Orders are issued in continuous numbering. Registration is in order.
- Postings that have been registered with registration as warrants are entered into the contents of the cards. Information is entered in the tabular form statements, or general books.
All reporting in this system looks like a table. This applies not only to a single operation, but to the entire accounting for a particular period. Tables are divided into several columns:
- Amount.
- Correspondent accounts. They contain two columns: credit and debit.
- The name of the operation, the date of the transaction.
What are the advantages and disadvantages of the system?
Such a system has its undeniable advantages. One of them - use of synthetic accounts for reporting with magazines.
Conveniently, the accounting of business operations can boast of completeness due to reconciliation of data on analytical and synthetic types of accounting. The technique of recording information is simple.
But there are a number of shortcomings that for someone will be too important.
- Such a system involves the use of tools with little mechanization, or manual labor.
- Analytical accounting lags behind synthetic characteristics.
- In the accounting registers it is necessary to record the same amount many times. The volume of work is more. This means that the likelihood of errors is increasing.
Each organization has its own charter and its own rules for doing business. - see the link.
We compose memorial orders: a sample of filling and forms
Registration of memorial orders is carried out after each operationcommitted during the reporting period. After that, they proceed to entering data in the control sheets. They are performed as a loan or debit.
When the checklists are full, go to the reverse balance. Into him balance balances on all accountsthat are present at the beginning of the reporting period.
In addition, information on working capital is recorded. At the end of the period, the balance is set separately.
The balance sheet by the statutory form is entered by the end of the reporting period. Themselves balances are obtained using the current balance.
The document has several columns, each of which has its own meaning.
- TIN - to display the individual taxpayer number. This column is required only for legal entities.
- Amount.
- Suma in cuirsive. Only the ruble equivalent is prescribed, pennies are written in numbers.
- Date. It indicates the time when the document was completed.
- The document number is indicated in numbers.
A sample memorial order is available.
Other accounting features
It must be remembered that under the memorial warrant reporting system, separate systematic and chronological records.
A mandatory requirement was the availability of an accounting journal. It is necessary for registering orders.
The journal must write the date of each of the orders, personal document numbers. When the month ends summarize the sums registered. The main thing is that the result in the journal coincides with the results of real entries in the orders themselves.
To create your own business, you can engage in the cultivation of any crops. read the article here.
In the General Ledger, each of the postings is posted from the memorial order. The content is characterized by the presence of only synthetic accounts on each of the pages. They are needed to display only those revolutions that are associated with synthetic accounts.
No one displays the balance. Only memorial orders serve as the basis for recording entries in the General Ledger. Or any documents that complement memorial orders.
Keeping notes involves applying the principle of chess. Correspondence of accounts is indicated without fail.
How do banking organizations deal with warrants?
According to the law, memorial warrant does not have the status of the primary accounting document.
The accounting documents established by the Bank of Russia should be used to reflect operations related to:
- With write-off of interest and fines.
- With amounts for repayment of loan debt.
- With commissions.
- Paying customers money.
Memorial orders in these organizations are issued only in the case of operations that do not affect the bank accounts of customers.
Are there any other features of this document?
For memorial orders electronic form is also allowed. To sign it, analogues of paper certification are used by the head or accountant in the organization.
Features of the program: flexible staffing without limiting the level of nesting with the ability to include branches with their own structure; import and export of data on employees from 1C programs (Accounting, Salary and Personnel, Integrated, etc.); saving orders and reports in editable XLS formats , DOC or ODT, ODS (regardless of whether you have Microsoft Office or Open Office installed); a time sheet, automatically generated on the basis of existing orders for the employee and his work schedule. The time sheet has a convenient interface for editing and entering hours worked. All changes made to the time sheet are immediately reflected in the document flow in the form of appropriate orders; the ability to store external documents in various formats within the program (Word, Excel, images, etc.); the ability to accept several employees with different rates for one staff unit; the ability to work for one employee in various positions within the same organization at different rates; The program is designed to help HR personnel in calculating seniority. The entries in the workbook are used to calculate the total and continuous experience of employees. All calculations made by the user are automatically stored in the database. Thus, the program is an electronic file of employee work books. The program has a completely filled-out directory of dismissal articles under the new Labor Code. The user interface of the program is intuitive, and to work with the program does not require in-depth knowledge of working with a personal computer. The program also has the function of printing a report on the experience of employees. The program allows you to keep records of internal documents, incoming and outgoing correspondence (faxes, e-mail, mail letters, etc.). You will be able to assign a list of those responsible for the coordination of incoming documents with subsequent tracking of the status with a notification of the date of approval. The program can attach an unlimited number of attached files of any format to the document (scanned fax, MS Word, MS Excel files, etc.), maintain structured guides for employees (coordinators and performers), organizations (recipients and senders), generate visual reports on internal documents (keep a journal of documents on organization) and correspondence, search for the necessary document by one or more details (number, type, creation date, etc.)
5.13.1. A memorial order f. No. 203 is applied when making the following deposit operations:
To write off the deposit (part of the deposit) to another active deposit of an individual opened in this structural unit or in another structural unit subordinate to one branch of the Bank;
To write off the deposit (part of the deposit) for opening by bank transfer a new deposit account in this structural unit;
To write off the deposit (part of the deposit) in payment for the services of the Bank;
To deduct from the deposit the amount erroneously credited by the Bank;
To write off the deposit (part of the deposit) for the purchase of securities, valuables, for issuing a settlement check, etc .;
To write off a deposit (part of a deposit) to repay a loan issued by a branch of the Bank (only if one type of debt is repaid);
To write off the contribution (part of the contribution) for translation in the conditions of paper workflow;
For calculation / deduction of interest;
For crediting to the deposit the amounts received from the purchase of securities, valuables, settlement check, etc. from a client;
For crediting the amount of compensation;
To write off taxes;
To write off forms of strict reporting, having typographical numbering, expended or damaged during the operational day;
And in other cases determined by the regulatory documents of the Bank.
5.13.2. Filling out a memorial order of f. No. 203 for debiting funds from a deposit is carried out in accordance with the Album of Forms of Sberbank of Russia, taking into account the following:
In the field “Recipient”:
· When debiting funds to an individual’s account (the beneficiary’s account is indicated in the beneficiary’s account field) the full name, surname, patronymic (if any) of the depositor to whose account the funds are debited and whose account is indicated in the “ Account No. ”of the recipient;
· When debiting funds to pay for services, funds for the purchase of securities, valuables, check, etc., to repay the loan, taxes, amounts erroneously credited by the Bank - indicate “Sberbank of Russia OJSC” and the name of the corresponding account second, third order (personal account) indicated in the field “Sch. No. ”of the recipient;
In the field “Account No.” of the recipient - indicate the twenty-digit account number for the deposit to which funds are debited or the corresponding twenty-digit personal account of analytical accounting.
Fields: “View.op.”, “Name.pl.”, “Code”, “Term of payments.”, “Description.payment.”, “Res. Field”, “Bank marks” - are not filled;
In the field “Purpose of payment (transaction content)” - indicate clear statement of essence operations (for example: “Charged from the account for crediting to the account”; “Charged from the account (with account closure) for crediting to the account No. ________,“ Charged from the account due to the loss of sat / kn (with account closure) ”,“ Charged mistakenly credited amount ”).
When making a deposit transaction in a foreign currency, this field shall also indicate in figures the amount in the face value of the foreign currency and the letter code of the currency debited from the account.
When writing off the service fee, this field shall indicate the name of the service in accordance with the Tariff Book.
In the field “Signature of the client / recipient of values \u200b\u200b/” - the signature of the depositor (legal representative, agent, heir, individual) and his passport data. Affixing the client’s signature and reflection of passport data is not required when writing off: taxes; excessively accrued interest in case of violation of the terms of the deposit or early closure of the account; amounts erroneously credited by the bank from deposits opened on 10/25/2005 and later;
In the field “Signatures” - the controller signs;
The “Bank notes” field is not filled.
In the lower part of the order, information about the “old” account number on the deposit from which funds are debited is allowed.
5.13.3. Features of filling a memorial order f.№203 for crediting interest (at closing the deposit) or amounts to the deposit:
In the field "Payer":
§ upon purchase by a bank from an individual of values, securities, etc. - surname, name, patronymic (if any) of the client and the name of the personal account indicated in the field “Account No.” of the payer;
§ when calculating interest, crediting the loan amount, compensation, underpayment, etc., “Sberbank of Russia OJSC” and the name of the corresponding second, third order account (personal account) indicated in the Payer's Account No. field are indicated.
In the field “Purpose of payment (transaction content)” - the content of the transaction (for example, “charging interest”, “crediting funds”, “crediting preliminary compensation”). When making a deposit transaction in a foreign currency, this field shall also indicate in figures the amount in the face value of the foreign currency and the letter code of the currency debited from the account.
In the field “Signature of the client / recipient of values \u200b\u200b/” - when calculating interest and crediting the amount of underpayments, this field is not filled out; when crediting compensation or other amounts, the procedure for filling this field is determined by the Bank’s regulatory documents governing the transfer of funds;
Fields: “View.op.”, “Name.pl.”, “Code”, “Deadline for payments.”, “Details.payment.”, “Res. Field”, “Bank marks” are not filled.
In the lower part of the order, information about the “old” account number on the deposit to which funds are credited is allowed.
5.13.4. Features of filling a memorial order f. No. 203 to write off spent or damaged savings books (receipts f. No. 31).
Forms are taken into account in the conditional assessment of 1 ruble per form. In the field “Purpose of payment (transaction content)” - the name of the form, number and series of forms are indicated.
5.13.4.1. At the same time, they fill out: a separate memorial order of f. No. 203 for expended savings books, a separate one for spoiled savings books, a separate order for expended receipts of f. No. 31, and a separate order for spoiled receipts of f. No. 31. Memorial orders of f. No. 203 are drawn up for spent (damaged) savings books by type of savings books (a separate order for savings books of f. No. 2, a separate order for f. No. 2-s, etc.).
5.13.4.2. Memorial warrants f. No. 203 with corrupted forms attached to them are sent with a daily report to the Bank branch.
5.13.5. The signature of the employee authorized to control deposit operations, in the cases established by section 13 of this Instruction, is affixed to the memorial order f. No. 203 on the front side of the order next to the signature of the controller with the indication “Supervising employee”.
5.13.6. If the operation is performed by the representative of the depositor (trustee, heir, individual) and in accordance with the provisions of paragraphs 5.13.2., 5.13.3. on the memorial warrant f. No. 203 must be reflected the signature of the client, then the word: “By power of attorney” (“By will”, “By the decision of a notary”) should be affixed to the signature. These words can be reflected on the memorial warrant f.№203 means PTK.
5.13.7. In structural units working with the use of PTK, a memorial order f. No. 203 is formed and printed by means of PTK. The controller enters the information necessary for the operation and the formation of the memorial order f. No. 203 into the AS and prints out the memorial order f. No. 203.
The client's passport data should be reflected on the memorial warrant f. No. 203 in cases provided for by regulatory documents of Sberbank of Russia, before its signature. When extracting the passport data of the legal representative (proxy, heir, individual) on the memorial warrant f. No. 203, his name, surname, middle name (if any) must also be indicated before the passport data.
Before the signature of the controller can be affixed the number (code) of the employee under which he is registered in the automated system.
5.13.8. In non-automated structural units, the memorial order f.№203 is filled in by the controller.
It is allowed not to fill in the following fields of the memorial order f.№203: “TIN of the payer / payee”, “BIC of the payer / payee's bank”, “Account number of the payer / payee's bank”, “Vid.op.”, “Name.pl . ”,“ Code ”,“ Payment term. ”,“ Outline payment. ”,“ Res. Field ”,“ Bank notes ”.
The passport data of the client are issued by the controller after the signature of the client or on the back of the memorial order f.№203.
When an employee authorized to carry out control of deposit operations monitors non-cash transactions in accordance with clause 13.3.1 of the letter “b, c” of this Instruction, the word “Controlling employee” is affixed to him in the memorial order f. No. 203 and his signature is nearby with the signature of the controller. When monitoring other cashless transactions provided for in Regulation No. 205-P, the controller additionally affixes the word “Controlling employee” and his signature in the memorial warrant f.
