Job on debt receivable collection is spent by the competitive manager according to item 3 of item 101 of the Law
Date: 23 January 2009
Item 3 of item 101 of the Law endways directs competitive controlling to accept property of the obligor in management, to carry out its inventory control and an assessment, and also to take measures on provision of its preservation.
To accept in management property of the obligor, it is necessary to know precisely its structure, value and basic performance. The yielded data can be received only after realisation of inventory control of all estate in bankruptcy. Therefore, right after purposes by arbitration court the competitive manager accepts under the act all documentation (item 101 item 2 The law), which one is present at firm (including bookkeeping), seales, dies, material and diverse worth. Only after that it is possible to get down to inventory control realisation. 4 inventory control realisation it is expedient to competitive manager to attract the conforming specialists of firm - the obligor ground separate labour contracts. After all the bookkeeping of the obligor will cope with inventory control realisation faster than the faces involved from outside. Order of realisation of inventory control and design of its outcomes is regulated by Methodical directions for of inventory control of property and the commitments of finance, approved by the Command of Treasury from June, 13th, 1995 The architecture property is perceived as permanent assets, fictitious assets, financial investments, production reserves, finish products, products, other stores, money resources and other financial assets, and commitments of finance - accounts payable, credits of jars, loans and spares. Inventory control is come under by all property of architecture irrespective of its occurrence and all sorts of commitments of finance. Besides, inventory controls come under production reserves and other sorts of property which are doing not belong to architecture, but being in accounting (being on the safekeep, rented, received 4 rehash), and also the property which has been not allowed for any reasons. Inventory control is spent by the commission, the structure and which one periods affirm arbitration manager. At inventory control of permanent assets prior to the beginning of inventory control it is recommended to check: retention and a status of pavement cards, pavement books, lists and other registers of analytical accounting; Retention and status of characteristics sheets or of other order bookings; Retention of deeds on the permanent assets, leased or accepted by architecture and on storage. For want of deeds it is necessary to supply their obtaining or design. At detection of discrepancies and inaccuracies in registers of accounting or of the order bookings the conforming correctings and clarifications should be made. At inventory control of permanent assets the commission inspects objects and skids in the list their complete naming, purpose, accession numbers and the cores engineering or plant-performance figures. At inventory control of buildings, structures and other real property the commission checks retention of the deeds confirming determination of indicated objects in the property of architecture. Computers, machinery and transportation facilities are skidded in the list individually W the indicating of factory accession number, architecture - the manufacturer, year of manufacture, purpose, power etc. At inventory control of fictitious assets it is necessary to check: . Retention of the deeds confirming the rights of architecture on its usage; . Correctness and timeliness of reflectance of fictitious assets in balance. At inventory control of financial investments an actual cost in securities and authorised capitals of other architectures, and also the loans granted others architectures is checked actual retention of securities at the moment of inventory control. By results of inventory control by the chief the command which one acts in bookkeeping is issued and forms the base for reflectance of outcomes of inventory control in accounting. The discrepancies of actual retention of property revealed at inventory control W accounting figures are regulated according to The federal statute of the Russian Federation "ABT accounting" from November, 21st, 1996 No. 129 FZ (item 3 item 12). Post termination inventory controls the appraisal of property of the obligor should be conducted. 4 implementation of the indicated activity according to Law item 102 the competitive manager has the right to attract valuers and diverse specialists W disbursement of their services at the expense of property of the obligor if the diverse is not fixed by a creditors' meeting or creditor committee. In case property of the obligor, during bankruptcy proceedings, the real property is saleable, the indicated property is evaluated before sale W engaging of the independent valuer if the diverse is not fixed by a creditors' meeting or creditor committee. Thus, 4 an assessment of a personal estate engaging of the independent valuer not necessarily. While 4 an assessment of the real property the Law binds to access to the independent valuer. Similar scrupulousness is clear, since proceeding from outcomes of an assessment collection (Committee) of creditors will determine a starting price of sale of firm (The property complex). However definitive selection of a nominee of the valuer The law keeps behind collection (committee) of creditors. After all each arbitration upravljujashchy after instruction at FSDN receives the certificate granting the right to attend by an assessment movable and real property. Therefore the creditors' meeting or creditor committee, proceeding from reasons of saving of tools of the obligor, can entrust realisation of all job on an assessment movable and real property of the obligor directly with the competitive manager. There are three main approaches 2 an appraisal of property: market, profitable and wasteful. All these approaches have a temporality.
