Inventory of property in bankruptcy: what is it, who prepares the document and why?

Judicial bankruptcy is carried out according to the principle “happiness requires sacrifice.” Write-off of overdue loans is carried out after checking the financial and material condition of the bankrupt person. An inventory of the debtor's property in the event of bankruptcy of an individual is a mandatory procedure, on the basis of which inspections and auctions are carried out.

Let us note right away that the inventory of property by bailiffs is a radically different procedure, although identical in name. But the inventory by FSSP employees is carried out in enforcement proceedings, and not in case of bankruptcy of a citizen.

What is a property inventory?

The bankruptcy procedure is built on the process of supporting the procedure with documents. What does this mean in Russian? And the same thing as the brilliant fleeting phrase “Moscow does not believe in tears.” No one in court believes words and oaths - all actions and words must be confirmed by certain certificates, extracts and receipts. Well, with an inventory, of course.

A property inventory is a document that is necessarily involved in the sale of property. It establishes the number and value of objects owned by the debtor.

The inventory form contains the following information:

1. List of the debtor's real estate.
2. List of movable property.
3. Information about bank deposits and deposits.
4. Data on stocks, bonds and other securities - or derivative contracts on the underlying asset of the “security”. For example, futures for the growth of TOP-20 quotes on the Moscow Exchange.
5. Other information about tangible and intangible assets.

It probably looks funny. But! The main beneficiary of the (in the recent past) largest structure of the microfinance market is now paying off creditors solely through the sale of Gazprom shares from its package. He has no other property. Meanwhile, the shares are being sold.

The presented inventory also contains information:

• type of property: house, apartment, part or share of a plot;
• property location address;
• characteristics of the object: for example, year of manufacture and make of car, area of ​​the apartment;
• price of the object;
• on what basis did the object become the property of the debtor;
• whether the property is subject to collateral.

The detailed structure of the inventory was approved in 2015; the development was carried out by the Ministry of Economic Development of the Russian Federation. Article 213.4 No. 127-FZ obliges debtors to adhere to the established form.

Required items

A correct and detailed listing of all equipment and furniture guarantees the security of both parties. A sample inventory of property when renting an apartment should contain the following items:

• all pieces of furniture;
• household appliances (condition, operating life, etc.);
• works of art and antiques;
• plumbing;
• lighting devices: chandeliers, various lamps;
• counters;
• utensils, textiles in all rooms. If the owner intends to leave bed linen, then its quantitative composition should be indicated. At the same time, the owner may prohibit the use of linen, towels or other personal items left in the rented premises.

When compiling a list, the condition of things must be indicated. Notes are made if there are certain nuances in the operation of equipment or furniture - for example, windows stick when opened in the “ventilation” mode, there are problems with the operation of the water drain, etc.

etc. Such details are necessary so that in the future any breakdowns will not be charged to the tenant’s account with a claim for damages.

How and by whom is an inventory of a citizen’s property compiled?

Judicial bankruptcy can be initiated by the debtor, his creditors or the tax authority (if the debtor is an individual entrepreneur). If the procedure was started by the debtor himself, then he is obliged to draw up an inventory of his own property and attach it to the statement of claim at the start of the trial.

But did he include all the property in the inventory or did he hide something? This remains to be determined by the financial manager.

If the initiator of the procedure is a creditor or tax service, then the inventory is formed in the procedure, as directed by the financial manager. Again, the document is drawn up by the debtor taking into account a certain set of rules.

These rules state that:

• the debtor himself and his legal representative can sign the inventory (as a rule, his role is played by a lawyer acting by proxy);
• only property that costs 300 thousand or more rubles is indicated;
• the names of objects are indicated in accordance with the documentation for the property. For example, it is written not “stall”, but “non-residential building for commercial purposes” and so on. Accordingly, technical parameters and characteristics are indicated: cadastral numbers, exact address, and so on. Let us remind you that this requirement applies only to individual entrepreneurs.
• in the column “grounds for acquisition” the identifying number of the certificate or agreement is indicated. Data can be found from USRN extracts and other documentary evidence. This is also for individual entrepreneurs.

Results

Monitoring the compliance of real information and information reflected in accounting data for current and non-current assets, as well as short-term and long-term liabilities, allows you to avoid errors in accounting and tax accounting.
The correct preparation of inventory records will help to perform this function. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

When is a property inventory required, and why?

It is not possible to get rid of overdue debts on your word of honor - inspections are required and excess property is sold. This process is called “realization of property”. Competitive auctions are also organized where a person's property is put up for sale.

In general, the inventory, searches, seizure, evaluation and sale of the debtor's property is the responsibility of the financial manager.

After receiving the document with the inventory, the following activities are carried out:

• the manager checks the received data with extracts from official bodies (Rosreestr, State Traffic Safety Inspectorate, Federal Bailiff Service, and so on);
• transactions that were concluded within 3 years before bankruptcy are identified;
• if necessary, the alienation of property under strange circumstances is contested (for example, the debtor sold an apartment worth 2 million rubles for 800 thousand rubles).

Next, the resulting bankruptcy estate is classified. It may contain property:

• from joint property acquired during marriage;
• from shared ownership;
• belonging personally to the debtor.

If everything is clear with the property of the last category, then other property objects are characterized by nuances.

The list of disputed property includes:

1. Joint property that was acquired over the years of marriage. The bankruptcy estate includes any property of the spouses that is not subject to legislative protection. Cash savings, cars, and other property are included. Returning the share to the second spouse is possible, but sometimes it is impossible to return compensation. For example, if the spouses spent the borrowed funds together. But joint expenses must also be proven to the court.
2. Shared ownership. Included in the bankruptcy estate. Such property includes a plot of land, a house, vehicles and other objects. Upon completion of the procedure, monetary compensation is returned to the other owners. For example, if the debtor owned the apartment in equal proportion with a relative, then after the sale he owns 50% of the proceeds.

Also, the financial manager is obliged to include in the bankruptcy estate the property that was returned as a result of challenging transactions of individuals. faces.

An inventory of property is drawn up by the debtor himself in the bankruptcy procedure

The inventory of property is necessarily involved in the procedure for selling property and is the main document. Errors in the inventory can lead to complications and even non-writing off debts. Therefore, be extremely careful.

List of documents

During the legal registration of the lease and the special act of acceptance/transfer of housing, you must have a package of documents with you. With such an agreement, a standard set is always used, which does not depend on the particular terms of the contract. The following documents will be required:

• passport of the owner and future tenant to transfer all necessary data;
• a certificate or a special extract from the Unified State Register of Real Estate, which confirms the full ownership of the apartment by its current owner;
• if there are other owners, a spouse - a written agreement to provide rental space;
• if the rented premises contain particularly valuable and expensive items or property, then based on an objective assessment by a specialist, a detailed report indicating the material equivalent is attached.

Related article: How to correctly draw up a debt receipt: sample 20211, how to draw up a receipt

The tenant has the right to familiarize himself with the passport and other documents of the owner of the apartment (regarding his identity, rental property). If the owner of a rental apartment refuses to provide personal documents for review and does not allow data to be verified, this is a reason to be wary and postpone signing the lease agreement.

The maximum possible period for which such an agreement is allowed to be concluded is 5 years. If specific lease terms are not agreed upon, then the current agreement will also be valid for a maximum period (5 years).

Expert opinion

Egorov Oleg Yurievich

Practitioner lawyer with 10 years of experience. Specialization: criminal law. Extensive experience in drafting contracts.

Termination of the rental agreement is possible in case of violation of the prescribed conditions and at the request of one of the parties. If there is a personal desire to terminate the agreement, the initiator of this action is obliged to notify the opposite party 3 months in advance.

If during the entire rental period there were any violations of the established agreement, then, as practice shows, its termination will occur in court. However, this option is possible if violations are documented, witnesses and other evidence are available.

A rental agreement with a detailed inventory of all available items is beneficial for both parties. It helps to systematize existing furniture and equipment, fix their cost and the tenant’s responsibility for the final condition of the property. Such an agreement helps protect against unfounded claims and proceedings in the future.

Is an inventory of property carried out if the debtor is poor and owns nothing?

The law does not establish conditions for mandatory ownership of property. Both businessmen with country palaces, about which records are contained in the Unified State Register of Real Estate, and truly poor people have the right to go through the bankruptcy procedure.

The application in both cases will be accepted if the established criteria are met.

But here one subtle nuance comes into force: the person must confirm that he can afford the legal costs and is able to pay them.

The following are used as evidence of solvency:

• guarantee financial obligations of third parties;
• funds in accounts;
• certificates from the accounting department.

An inventory of property is compiled even if there is nothing to sell. Let us recall that the law requires the inclusion in the inventory of such property of the debtor, which is subject to immunity for sale.

Further, the financial manager is obliged to exclude:

• property protected by the provisions of Art. 446 of the Code of Civil Procedure of the Russian Federation, which includes the only housing, household items and other things necessary for life;
• benefits, social payments for children, alimony - they are due to other family members and are not considered part of the debtor’s income;
• Minimum wage from a person's monthly income - for example, the cost of living from a person's salary;
• Part of the money intended to pay for utilities, rent, treatment and other expenses recognized by the court.

The inventory of property does not need to include objects that cost up to 10 thousand rubles.

Sample lease agreement for an apartment for 11 months

The Civil Code stipulates that all contracts concluded for a period exceeding 1 year must be registered in the prescribed manner. Therefore, owners often prefer to draw up a rental agreement for 11 months. Residents live for the allotted time and want to continue living. What to do in this case?

Many people make the mistake of renewing the contract for another 11 months , believing that the document will have legal force and will exempt them from registration. It's a delusion.

Such agreements with extension must be registered, because their validity will be more than 1 year.

In this case, you do not need to extend the contract, but draw up a new one on the same terms, or others that you discuss with the landlord.

How to extend a rental agreement? If you still decide to extend it, then it must be registered with the Rosreestr authority, submitting two copies of the agreement and documents on ownership of the apartment. If a representative acts on behalf of the owner, a power of attorney will be required.

Form of rental agreement for an apartment for 11 months - download. doc

Valuation and sale of seized property

When the financial manager checks and classifies the declared property, he will begin to evaluate the objects in order to set an adequate price. All parties are interested in the price being fair. Why?

1. An inflated price will cause the sale of property to stall and the matter will be delayed - no one will want to buy property that costs more than the market price.
2. Lenders and the debtor will not like the reduced value - they will not receive compensation in the amount they originally expected. Also, the financial manager, who is due 7% of the bankrupt’s property sold, will not receive any remuneration.

Sometimes disputes arise on this basis. It comes to the point that creditors and debtors involve independent appraisers. Services are paid for by the person who invites them.

The manager evaluates the property based on the following factors:

• price according to purchase and sale agreements;
• market price;
• degree of wear;
• potential profitability from renting the property or other use;
• other parameters of the value of an object - for example, antique collections are assessed by slightly different standards than apartments in Khrushchev-era buildings.

When the price is set and agreed upon, bidding is held. According to the law, the sale of property lasts 4-6 months, but by court decision the procedure is extended. As a rule, prolongation is associated with the balance of unsold property.

The following categories of property usually have the highest chances of sale:

• objects of liquid real estate - an apartment in a new building in a regional center, a house in the suburbs of a metropolis, and so on. Of course, it will be very difficult to sell a house in the remote steppe of the Rostov region.
  

  But it’s also not easy to sell a penthouse, for example, in the city of Strezhevoy, Tomsk region. And don’t think that this is banter - in the places where oil and gas workers live, not only economy-class housing is being built.

• cars. Again, the highest liquidity indicators are observed in relatively new foreign cars. It will be difficult to sell a “30-year-old rusty trough” even for spare parts;
• technical equipment - for example, for professional repair, construction or farming purposes, for processing metal, wood or stones;
• collectibles and jewelry items classified as luxury goods. It is a rarity.

If the price of the property does not reach 100 thousand rubles, the financial manager can sell it by submitting an advertisement. For example, an expensive TV, gaming laptop, photographic equipment.

As a result, illiquid items are offered to creditors in payment of debt. If they refuse such possession, the property is returned to the owner.

Standard apartment rental agreement - 2021

The question of renting out living space arises when the property has an apartment in which no one lives. In addition, this is a good way to earn additional income. But how to avoid possible risks and protect yourself legally and in everyday life? Only by having a well-drafted rental agreement.

An official document signed by both parties confirms the legal relationship between you and the tenant. To avoid possible problems, it is necessary to draw up the contract correctly and take into account all the nuances.

There are no strict requirements for drawing up a rental agreement at the legislative level. The main points, which include the subject, parties, rights and obligations, are mandatory for any type of this document and are indicated in the Civil Code of the Russian Federation.

It is important to distinguish between a lease agreement and a rental agreement:

Inventory and seizure of property by bailiffs

This action takes place at the place of registration of the debtor, and is fundamentally different from the procedures that are implemented in bankruptcy of individuals. Typically, the FSSP hunts for defaulters through enforcement proceedings, trying to forcefully collect debts. In bankruptcy, the owners voluntarily draw up an inventory and take it to court.

But otherwise, bailiffs still have the same opportunities as financial managers, only they are a little wider. For example, the financial manager cannot take away the only housing if it is not the subject of collateral. Bailiffs can seize the only housing; The collateral is taken away from the debtor in the same way.

The nuances of drawing up a rental agreement

Long-term rental (lease), which consists of renting out an apartment for a period of one to five years, is often convenient for both parties. The owner of the apartment can be sure that he will receive a stable income, and the tenant - if his obligations are properly fulfilled - will not have to worry about finding another place to live for a long time.

If the tenant complies with all the terms of the contract, the landlord is unlikely to refuse to extend the lease term. In this case, residents have a preemptive right.

The mechanism here is as follows: the contract has a validity period and 3 months before the end, the owner can offer the residents to extend it. If both parties agree, they sign a new agreement for the next term.

If the owner does not show up, the contract is automatically extended for 5 years.

To terminate the relationship at the initiative of the lessor, there will need to be compelling reasons:

• no payments for more than 6 months;
• significant damage to property;
• conflict situations with neighbors and law enforcement agencies;
• non-residential use of housing.

The procedure for carrying out inventory in the Russian Federation

Before starting the inventory, which will be carried out in anticipation of the annual reporting, it is necessary to take care of the correct execution of all necessary documents. Thus, the verification process can be divided into stages:

1. Issuance of an order. The manager must create a written document, which will become the basis for the inspection. A unified form is used for this. Information about the inspectors, property, and inspection deadlines is provided here in detail. The date by which the commission is obliged to carry out all actions related to the inventory is also indicated.
2. Typically, the commission includes accounting employees, managers of individual departments, technologists, and economists. It could also be other specialists. As a rule, the head of the department is appointed senior. The inspectors must be accompanied by a financially responsible employee.
3. Before the inspection, the responsible employee gives a receipt, which will indicate that all incoming and outgoing documents processed over a certain period are correctly compiled and submitted to the accounting department. The receipt also states that the materials were written off according to the law.
4. All measuring instruments that will be used are also checked. The balances that are listed in the accounting department are determined. Specialists record the available documentation before the inspection begins.
5. The check itself consists of weighings, recalculations, and measurements. When inspectors take a break, the property must remain secured or locked.
6. Preparation of matching statements. This allows discrepancies to be identified. After the inventory, a protocol is drawn up where the commission’s findings are entered.

How to draw up an inventory report

The act is drawn up in at least two copies. It is forbidden to make any edits here. Avoid blots and typos. The corresponding lines indicate the objects being checked, weight, quantity, etc.

When drawing up the report, the signatures of all specialists who are part of the inspection team are required. It must be remembered that if one signature is missing, the document will be considered invalid.

After completing the inventory, the employee responsible for these valuables documents the correctness of the commission’s work and indicates that he has no complaints about the inspection.

Standard apartment rental agreement

Many people cannot afford to have their own housing now, and this may not be necessary (for short-term visitors). In this case, all that remains is to rent an apartment for living. This raises the question of how to conclude and where to get a standard agreement for renting out an apartment.

To ensure that the owner and the tenant do not have problems in the future, it is necessary to draw up the agreement correctly, stipulating in it all the important nuances of the future use of the apartment.

We hope that this material will provide all possible assistance in this regard.

How to correctly draw up an apartment rental agreement

Rule one, and most importantly: regardless of how long a temporary tenant is moving in, the contract for renting an apartment in 2021 must be written.

It must indicate:

1. Parties (their passport details)
2. Property for rent (address, area)
3. Mutual rights, obligations and responsibilities of the parties,
4. Conditions for breaking up a relationship
5. Penalties for non-fulfillment of contract terms

In addition, one of the main blocks is financial issues. These include not only the fee for using the apartment, but also the procedure for reimbursement of utilities. Their cost can be included either as part of the rent or billed separately.

Expert opinion

Egorov Oleg Yurievich

Practitioner lawyer with 10 years of experience. Specialization: criminal law. Extensive experience in drafting contracts.

The lease term is also important. It can range from several hours to years. However, there is a maximum. It is equal to five years. After this, the agreement can be renegotiated.

If the apartment is rented for a period of up to one year, then special attention should be paid to the points regarding the possibility of third parties living with the tenant, as well as whether the user has a pre-emptive right to conclude a new contract. If this is not done, the tenant will be deprived of these rights by virtue of the law.

List of criteria for describing existing items

• appearance;
• quantity;
• colors;
• defects: their presence, nature and severity;
• working or non-working condition;
• year of manufacture (for household appliances);
• brand of equipment;
• price.

Note: You have the right to indicate the price of the transferred items. In the event of damage, it will be easier to calculate its size and, accordingly, the amount of compensation.

But be reasonable: you should not indicate a deliberately disproportionate cost if you are the owner. And as a renter, pay attention that the owner of the apartment does not inflate the price of things that you will use.

What documents need to be completed

An agreement for renting out an apartment in 2017 may also require the preparation of additional documents. These include the act of acceptance and transfer.

It is issued both when housing is provided for use and when it is returned to the owner. The act records not only the fact of transfer of the apartment, but also its technical condition at the time of arrival or eviction. Also included in the act are the readings of utility bills (DHW, cold water, electricity)

If an apartment is rented by a legal entity or a temporarily posted employee, then a check, receipt or other document confirming the rental costs must be issued. It is necessary for enterprise accounting.

When there are valuable items or expensive household appliances in the rented apartment, it is advisable to make an inventory of them. This can be drawn up as an annex to the lease agreement.

What is it for? The fact is that in the real estate market there are unscrupulous landlords who accuse the tenant of stealing something that did not exist.

On the other hand, the apartment owner may have justified claims against the tenant in the event of the absence or damage of his property. Then the inventory will be used as evidence in subsequent proceedings.

Inspection algorithm

When inspecting an apartment, you should establish the availability and evaluate the quality of the property in as much detail as possible.

Step by step plan:

1. Property located in the apartment - sofas, carpets, tables - assess the general condition and appearance.
2. Electronics and household appliances - refrigerator, microwave, TV - check operation.
3. Sockets and switches - inspect for serviceability.
4. Plumbing - check the work and appearance, make a note in the inventory about possible leaks, chips of enamel, etc.
5. Kitchen stove - turn on each burner, oven and evaluate performance.
6. Dishes, small household items - check quantity and condition.
7. Meters - carefully inspect the seals, make sure they are intact, record the meter readings.

Documentation of inspection results

Naturally, the fact of verification must be documented. For these purposes, orders, acts, accounting journals, inventories, and collating documents are drawn up. All documents prepared during the inventory process must have at least two copies.

There are many standardized forms used for specific situations. They should indicate the following information:

• Company name;
• Title of the document;
• description of objects subject to inventory;
• indication of measurement units, cost and quantity;
• inspectors, their positions and signatures with transcripts.

The legislation does not prohibit adding any new items to the unified form, or changing existing ones. However, you need to remember that the listed points must be left unchanged.