РЕСТРУКТУРИЗАЦИЯ КОММЕРЧЕСКИХ ОРГАНИЗАЦИЙ В РЕСПУБЛИКЕ БЕЛАРУСЬ: ОСОБЕННОСТИ И ПРОБЛЕМЫ УЧЕТА
Restructuring of commercial organizations in the Republic of Belarus: distinctive features and registering issues

Summary/Abstract: 1. Restructuring of the organizations in the Republic of Belarus provides for the following organizational mechanisms of implementation: Ø separation of structural subdivisions of any legal entity to make their independent balance-sheet; Ø separation of a new legal entity from the enterprise being restructured; Ø establishment of subsidiaries; Ø sale of certain parts of the enterprises as property complexes; Ø dissolution of ineffective production (kinds of activities); sale and involvement of property of such production (kinds of activities) in economic turnover. 2. Restructuring of organizations shall be necessarily accompanied with transfer (alienation) of property of the enterprise being restructured. In certain cases assetsrelated liabilities and sources of own funds shall be transferred in the course of restructuring. 3. Transfer of property to any independent structural subdivision separated in the course of restructuring may be accompanied with transfer of both liabilities and sources of own funds. Transfer of sources of own funds without transfer of assets shall not be permitted. 4. Separation of any new legal entity from the restructured enterprise does not lead to formation of a subsidiary. Transfer of property, liabilities and sources of own funds in the course of reorganization through separation shall be reflected in business accounting on the accounts of expenses or financial investments, which accounts shall be used in accordance with technical procedure. 5. Sale of certain parts of the enterprises as property complexes is possible only with respect to structural subdivisions with their own balance sheets. Should certain part of the enterprise be sold, both the property, and the chose in action related thereto, and liabilities related to such sold part of the enterprise shall be disposed of to the purchaser.

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