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Register and presentation of the cooperative funds system and their functional purposes.
Фонды_НПК_НПО_СПЕЦЗАЩИТА.pptx
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"Scientific and Production Association "SPECZASHCHITA"
Version 1.0
26 August 2026
1. Final classification
Status of records F-001-F-008: provided by the Charter; actual formation and size are not confirmed by the submitted document
The status of the record F-009: defined by the Charter and provided for as the purpose of the activity; for operational creation, it is advisable to decide on the General Meeting as a "other fund"
Status of records F-010-F-012: authorized or mentioned types of future funds; direct establishment by Charter not confirmed
UM-001: share of the current member - share of the development fund and the accounting/management mechanism, not an independent general economic fund
PR-001: creation of NPF - a program goal that requires a separate legal and regulated contour
2. Consolidated fixed assets register
| Code | Name | Status | Primary purpose | Basis |
|---|---|---|---|---|
| F-001 | cooperative share fund Cooperative (stock capital) | Directly established by the Charter; the basic property fund. The actual size and availability of assets require verification by accounting data. | One of the main sources of formation of cooperative property. | Art. 1, Page. 3; PT. 20.3, 21.1-21.6, Page. 22-23; p. 25.1, Page. 24; p. 32.6, Page. 26 |
| F-002 | Indivisible Fund | Directly provided for by the Charter; part cooperative share fund, not distributed among cooperative members. | Preservation of a separate part of the property of the Cooperative, which is not subject to distribution between cooperative members. | Art. 1, Page. 3; PT. 25.2-25.3, Page. 24; PT. 32.4, 32.6, Page. 26 |
| F-003 | Cooperative Development Fund | Directly provided for by the Charter; named part cooperative share fund and at the same time property of special status. | Development of data transmission systems, transportation of goods and documents, provision of services, financial and other calculations, solution of production and organizational tasks; material and financial basis of cooperative projects. | Art. 1, Page. 3-4; p. 2.6, Page. 5; p. 20.4, Page. 22; PT. 22.1-24.7, Page. 23-24; p. 32.5, Page. 26 |
| F-004 | Cooperative Infrastructure Investment and Development Fund (Cooperative Investment Fund) | Directly provided for by the Charter; a special status trust fund. | Comprehensive development of market and other infrastructure of direct interaction between the consumer and the producer, development of investment activity of the consumer, including the creation of consumer ownership of the means of production. | p. 1, page 3; item 25.2-25.3, page 24 |
| F-005 | Reserve Fund | Directly provided by the Charter; internal provision for loss coverage. | Coverage of expenses and losses from extraordinary circumstances; coverage of the formed losses of the Cooperative after approval of the annual balance sheet. | Art. 1, Page. 3; PT. 25.2-25.3, 26.1, 27.3, Page. 24-25 |
| F-006 | Insurance Fund | Directly provided for by the Charter; internal fund for covering the risks of the cooperative. | Insurance of various risks related to the activities of the Cooperative. | p. 1, page 3; item 25.2-25.3, page 24 |
| F-007 | Guarantee and Surety Fund | Directly included in the list of funds is article 25.2; special liability fund. | Ensuring the guarantee and guarantee obligations of the Cooperative and/or its members within a separate provision and contracts. | p. 23.2, p. 23; p. 25.2-25.3, p. 24 |
| F-008 | Cooperative Members’ Mutual Assistance Fund | Directly included in the list of funds of article 25.2; internal social and financial fund. | Mutual assistance to the members of the cooperative. Specific forms of assistance by the Charter are not disclosed. | p. 25.2-25.3, p. 24; the purposes of mutual assistance are also reflected in art. 3, p. 6-8 |
3. Passports of fixed assets
Each passport separates the direct content of the Charter from the issues that must be resolved by internal regulations and confirmed by accounting documents.
F-001 cooperative share fund Co-operatives (share capital)
| Statutory status | Directly established by the Charter; the basic property fund. The actual size and availability of assets require verification by accounting data. |
|---|---|
| Sources of funding | share contributions; according to the definition of Article 1, also annual, voluntary and other contributions in cooperative share fund. share contribution are allowed by money, securities, land, other property, property and other rights that have a monetary valuation. |
| Purpose | One of the main sources of formation of cooperative property. |
| Solutions and management | The amount of the entrance and unit contributions and the procedure for their payment is determined by the General Assembly. The council can provide installments. The Fund's regulations are adopted under the general procedure of article 25.3. |
| Limitations and controls | The entry fee of cooperative share fund is not included and is not refundable upon exit. The entrance fee does not give the right to cooperative payments. For the entrance and share contributions, as well as targeted deposits, you can not apply for recovery of personal debts cooperative member. |
| Regime in liquidation | Residual property, except for an indivisible fund, is distributed after settlements with creditors according to the rules of article 32.6; settlements with members depend on the regime of specific property and unit rights. |
| Key ambiguity | Article 1 and paragraph 25.1 did not contain the same list of sources; annual and voluntary contributions should be reflected in the regulations and accounting policies. |
| Basis under the Charter | Art. 1, Page. 3; PT. 20.3, 21.1-21.6, Page. 22-23; p. 25.1, Page. 24; p. 32.6, Page. 26 |
Recommended status in the working register: "Prescribed by the Charter; actual formation and size are not confirmed."
F-002 Indivisible fund
| Statutory status | Directly provided for by the Charter; part cooperative share fund, not distributed among cooperative members. |
|---|---|
| Sources of funding | It stands out from cooperative share fund; other sources and standards of replenishment are not established by the Charter. |
| Purpose | Preservation of a separate part of the property of the Cooperative, which is not subject to distribution between cooperative members. |
| Solutions and management | The definition of Article 1 allows for the decision of the Council or the General Assembly on the creation and formation. The general rule of paragraph 25.3 requires a provision to be approved by the General Assembly on the proposal of the Council. |
| Limitations and controls | Not distributed among cooperative members. It is necessary to separately determine the composition of assets, the rules for replacing property and the procedure for documenting the asset to the fund. |
| Regime in liquidation | Upon liquidation, the division is not subject to and is transferred to another consumer society or cooperative by decision of the General Meeting. |
| Key ambiguity | There is a procedural ambiguity between the Council's power in defining Article 1 and the General Assembly's general competence under paragraph 25.3. |
| Basis under the Charter | Art. 1, Page. 3; PT. 25.2-25.3, Page. 24; PT. 32.4, 32.6, Page. 26 |
Recommended status in the working register: "Prescribed by the Charter; actual formation and size are not confirmed."
F-003 Cooperative Development Fund
| Statutory status | Directly provided for by the Charter; named part cooperative share fund and at the same time property of special status. |
|---|---|
| Sources of funding | Voluntary earmarked and non-refundable contributions; targeted share contributions; contributions to the development of the Cooperative (IRK); project property and cooperative members transferred to management in the manner prescribed by the documents. |
| Purpose | Development of data transmission systems, transportation of goods and documents, provision of services, financial and other calculations, solution of production and organizational tasks; material and financial basis of cooperative projects. |
| Solutions and management | The General Meeting adopts the Fund Regulation. Active members participate in management through share funds; associate members are recorded in current and depo accounts without the right to form a share fund. The accounting system may be serviced by a trustee appointed by the Board. |
| Limitations and controls | For each contribution, the project, refund, form, assessment of non-cash contribution and return conditions should be determined. The Charter mentions the governing bodies of the Fund, but does not determine their composition and competence. |
| Regime in liquidation | Assets formed from earmarked units are subject to division, taking into account the size and content of the share funds of the full members and the accounts of the associate members as of the date of the liquidation decision. |
| Key ambiguity | The Charter simultaneously uses the constructions of part cooperative share fund, property cooperative members in the management and property of the Cooperative of special status. It is required to unambiguously fix the ownership, balance sheet, valuation and return regime of each type of asset. |
| Basis under the Charter | Art. 1, Page. 3-4; p. 2.6, Page. 5; p. 20.4, Page. 22; PT. 22.1-24.7, Page. 23-24; p. 32.5, Page. 26 |
Recommended status in the working register: "Prescribed by the Charter; actual formation and size are not confirmed."
F-004 Cooperative Investment and Infrastructure Development Fund (Cooperative Investment Fund)
| Statutory status | Directly provided for by the Charter; a special status trust fund. |
|---|---|
| Sources of funding | Earmarked contributions cooperative members; specific arrangements, allowable assets and ratios should be set out in separate regulations and contracts. |
| Purpose | Comprehensive development of market and other infrastructure of direct interaction between the consumer and the producer, development of investment activity of the consumer, including the creation of consumer ownership of the means of production. |
| Solutions and management | Article 1 links the creation with the provisions and treaties approved by the Council. Paragraph 25.3 requires approval by the General Assembly upon the recommendation of the Council. Safe organizational model: the provision is approved by the General Assembly, the Council implements it and approves specific transactions within the competence. |
| Limitations and controls | We need an investment policy, a list of permitted instruments, concentration and liquidity limits, asset valuation, conflict of interest, property storage and reporting on results. |
| Regime in liquidation | Special procedure is not separately established; the regime of the cooperative’s property, contracts and decisions by which the fund is formed is applied. |
| Key ambiguity | The name “Investment Fund” should not give the impression of having the status of a regulated investment fund; the legal qualification of transactions is determined by their actual content. |
| Basis under the Charter | p. 1, page 3; item 25.2-25.3, page 24 |
Recommended status in the working register: "Prescribed by the Charter; actual formation and size are not confirmed."
F-005 Contingency fund
| Statutory status | Directly provided by the Charter; internal provision for loss coverage. |
|---|---|
| Sources of funding | No special source is named. Income after mandatory payments can be sent to the cooperative funds under item 26.1. The lack of a provision for losses is compensated by additional contributions of full members by decision of the General Meeting. |
| Purpose | Coverage of expenses and losses from extraordinary circumstances; coverage of the formed losses of the Cooperative after approval of the annual balance sheet. |
| Solutions and management | The procedure for the formation and use is established by the Charter and the provision approved by the General Assembly upon the proposal of the Council. Losses must be covered within three months of the approval of the annual balance sheet. |
| Limitations and controls | Target and minimum sizes, list of covered events, limits of use, recovery procedures and prohibition of spending on normal operating purposes without a special solution should be established. |
| Regime in liquidation | There is no separate regime; the balance is taken into account in the general property of the Cooperative after the performance of obligations. |
| Key ambiguity | The statute does not establish a standard of deductions and sufficiency; without a provision, it is impossible to verify whether a reserve is actually formed and sufficient. |
| Basis under the Charter | Art. 1, Page. 3; PT. 25.2-25.3, 26.1, 27.3, Page. 24-25 |
Recommended status in the working register: "Prescribed by the Charter; actual formation and size are not confirmed."
F-006 Insurance Fund
| Statutory status | Directly provided for by the Charter; internal fund for covering the risks of the cooperative. |
|---|---|
| Sources of funding | Statutes are not defined; they must be established by the statute and budget of the fund. |
| Purpose | Insurance of various risks related to the activities of the Cooperative. |
| Solutions and management | Formation and use are regulated by the Charter and a separate provision approved by the General Assembly on the proposal of the Council. |
| Limitations and controls | It is necessary to determine objects and events, the method of risk assessment, limits, exceptions, the procedure for deciding on payment, recipients and restoration of the fund. |
| Regime in liquidation | No separate regime has been established; outstanding obligations and balances should be considered in the light of treaties and the general modalities of liquidation. |
| Key ambiguity | The Internal Insurance Fund itself does not grant the Cooperative the right to licensed insurance activities. |
| Basis under the Charter | p. 1, page 3; item 25.2-25.3, page 24 |
Recommended status in the working register: "Prescribed by the Charter; actual formation and size are not confirmed."
F-007 Guarantee and guarantee fund
| Statutory status | Directly included in the list of funds is article 25.2; special liability fund. |
|---|---|
| Sources of funding | The statute is not separately disclosed. Paragraph 23.2 singled out the relationship within the fund as an exception to the general regime of non-reimbursable earmarked contributions. |
| Purpose | Ensuring the guarantee and guarantee obligations of the Cooperative and/or its members within a separate provision and contracts. |
| Solutions and management | The size, procedure of formation and use shall be established by the provision approved by the General Assembly on the proposal of the Council. Each obligation requires a separate decision and consideration of contingent risk. |
| Limitations and controls | Beneficiary criteria, limits per participant and total portfolio, collateral, term, regress, probability of performance and provision for issued obligations are required. |
| Regime in liquidation | In liquidation, first of all, the existing guarantees, guarantees and requirements of creditors are taken into account; a separate statutory procedure is not established. |
| Key ambiguity | Without a special provision, it is impossible to determine the amount of direct financial obligations and the adequacy of the fund. |
| Basis under the Charter | p. 23.2, p. 23; p. 25.2-25.3, p. 24 |
Recommended status in the working register: "Prescribed by the Charter; actual formation and size are not confirmed."
F-008 Mutual Assistance Fund of Cooperative Members
| Statutory status | Directly included in the list of funds of article 25.2; internal social and financial fund. |
|---|---|
| Sources of funding | The charter is not defined; it must be fixed by the decision and regulation of the fund. |
| Purpose | Mutual assistance to the members of the cooperative. Specific forms of assistance by the Charter are not disclosed. |
| Solutions and management | The Regulations shall be approved by the General Meeting upon submission by the Council. In the situation it is necessary to distinguish between non-refundable assistance, return aid, interest-free loans and other forms of support. |
| Limitations and controls | It is necessary to determine the range of recipients, the grounds of need, limits, repayment, terms, documents, conflict of interest and the procedure for controlling the intended use. |
| Regime in liquidation | No separate regime has been established; obligations to recipients and balances are reviewed according to the fund documents and the general liquidation procedure. |
| Key ambiguity | Functionally, it intersects with the material support fund, but the Charter uses different names; it is impossible to combine them without a separate solution. |
| Basis under the Charter | p. 25.2-25.3, p. 24; the purposes of mutual assistance are also reflected in art. 3, p. 6-8 |
Recommended status in the working register: "Prescribed by the Charter; actual formation and size are not confirmed."
4. Supplementary funds and fund structures
F-009 Fund for Material Support of Cooperative Members
Classification: Additional defined fund
Status: Defined in article 1 and designated as the purpose of the activity but not separately listed in paragraph 25.2.
Description: Targeted contributions of members aimed at material support of participants of the target mutual associations - projects of the Cooperative. In practice, it should be established as a “other fund” by a decision of the General Assembly and a separate provision.
Reason: st. 1, Page. 4; p. 3.2, Page. 6; PT. 25.2-25.3, Page. 24
F-010 Trust Reserve Fund (type)
Classification: Possible future fund
Status: Mentioned in the permissive list of the types of own development funds; as a separate fund not established by Article 25.2.
Description: The wording of the Charter is given as “earmarked reserve” without separate regulation. The creation requires a decision of the General Meeting, an official name and a position that eliminates the intersection with the backup and target project outlines.
Base: item 3.3, page 8; item 25.2-25.3, page 24
F-011 Cumulative fund (type)
Classification: Possible future fund
Status: Permitted as an activity but not established by direct listing of Article 25.2.
Description: The Charter does not define the purposes, sources, conditions of accumulation and payment. It can be established as a different fund only after approval by the General Assembly of a separate provision.
Base: item 3.3, page 8; item 25.2-25.3, page 24
F-012 Pension Fund (internal type)
Classification: Possible future fund
Status: Mentioned among possible own development funds; actual creation is not supported by the Charter.
Description: It is necessary to distinguish the internal property contour from a separately regulated non-state pension fund.
Reason: p. 3.3, Page. 8
F-999 Other funds by decision of the General Meeting
Classification: Open Statutory Category
Status: The Charter allows the creation of additional funds by decision of the General Meeting.
Description: Each new fund should receive a separate code, decision on creation, regulation, budget, accounting and control rules; the record of F-999 serves only as a framework category, and not as a balance holder.
Base: item 5.2, page 11; item 25.2-25.3, page 24
UM-001 Real member's share fund
Classification: Accounting and management mechanism
Status: It is not an independent cooperative fund.
Description: The share of the development fund transferred to the management of the actual member and accounted for in the internal unit/account. Associate members have current accounts and depo accounts, but do not form a share fund and do not participate in the management of the development fund.
Reason: st. 1, Page. 4; p. 9.1, Page. 13; p. 12.3, Page. 16; PT. 24.2-24.7, Page. 23-24; p. 32.5, Page. 26
PR-001 Project for the creation of a non-state pension fund
Classification: Program Objective / Separate Legal Outline
Status: The Charter provides for the purpose of creating an NPF, but does not confirm the existence of an existing fund.
Description: The wording refers to a future project for cooperative members and staff. Implementation requires a separate organizational, legal and regulatory model; the entry in the Charter NPK itself does not create the NPF.
Reason: p. 3.2, Page. 7
5. Decision-making, accounting and control bodies
| Contour | Function | Basis |
|---|---|---|
| General Meeting | The Supreme Authority. Approves regulations on funds on the recommendation of the Council; determines the amount and procedure for contributions; decides on other funds. | item 13.2; item 21.1, item 25.2-25.3 |
| the Cooperative Council | Presents regulations to the General Assembly, approves the budget, controls the Board; appoints a trustee of the accounting system in cases stipulated by the Charter. | p. 17.6; p. 22.4-22.5 |
| Management Board | Conducts current business activities, prepares proposals and is responsible for its results. | item 17.15-17.19 |
| The Audit Commission | Supervises financial and business activities; verifies the annual report and balance sheet; the report is reviewed by the General Meeting. | item 13.5; item 18; item 28.2 |
| Accounting | The Board and the Board are responsible for the reliability of the annual report and balance sheet. Funds, projects, contributions and transactions should be kept under items 29-30. | item 28.1; item 29-30 |
6. Minimum set of documents for each fund
| № | Document | What should be fixed |
|---|---|---|
| 1 | Decision on establishment or confirmation of the fund | Minutes of the General Meeting; if necessary, prior decision of the Council and submission of the Council. |
| 2 | Regulations of the Fund | Appointment, sources, size, replenishment, allowable assets, expenses, repayment, bodies, limits, reporting and liquidation. |
| 3 | Budget and financial plan | Target and minimum balance, income, expenditure, liabilities, reserve and deficit scenario. |
| 4 | Accounting registers | Separate analytics on the fund, contributor, project, repayment, asset, contract and document-base. |
| 5 | Administrative documents | Responsible persons, limits of signing, procedure for coordination of operations, conflict of interest. |
| 6 | Reporting and monitoring | Periodic report, reconciliation with accounting, conclusion of the Audit Commission, corrective measures. |
7. Key control issues
Distinction of property: Who owns the asset, on whose balance sheet it is held, is it transferred to management and to which fund or project does it belong?
Contribution and Refund: Is the receipt of a unit, target unit, RCC, a return or non-return target contribution; what are the conditions for return?
Competence of the body: Is there a proper decision of the General Meeting and representation of the Council; has not the administrator gone beyond the limit?
Target use: Does the expenditure match the purpose of the fund, the regulation, the budget and the underlying document?
Non-monetary assets: Is there an independent or approved monetary valuation, act of transfer, ownership, and place of storage?
Risks of liabilities: Are the guarantees, sureties, insurance events, reserves and possible requirements of creditors taken into account?
Reconciliation and reporting: Does the register coincide with accounting analytics, bank statements, project accounts and report as of the reference date?
Liquidation regime: Are the undivided fund, development fund property, creditor claims and residual property separated?
8. Map of main statutory grounds
| Basis | Contents |
|---|---|
| Article 1, page 3-4 | Definitions of unit, reserve, insurance, indivisible, development fund, investment fund, material support fund and share fund. |
| Paragraph 3.2, page 6-7 | The purpose of the creation of a material support fund and the NPF project. |
| Paragraph 3.3, page 8-9 | Permissible types of own development funds; industrial fund as a production property context. |
| Article 20, page 22 | Cooperative property and sources of its formation; special status of development fund property. |
| Articles 21-24, page 22-24 | Contributions, internal accounts, development fund, target shares, mutual funds and returns. |
| Article 25, page 24 | cooperative share fund and a direct list of other funds; a uniform rule for approval of regulations. |
| Articles 26-30, page 24-25 | Distribution of income, loss coverage, accounting records, control and storage of documents. |
| Article 32, page 26 | The regime of the indivisible fund, development fund and residual property upon liquidation. |
Source materials
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- Реестр_фондов_НПК_НПО_СПЕЦЗАЩИТА.docxDOCX · main document
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Cooperative FundsFunds_NPK_NGO_SPECSOCIATE.pptx · web text+
Statutory register, structural separation and documentary control system
fixed assets
under article 25
The Charter expressly provides for 8 fixed assets
Key conclusion
Item 25.1 separately forms cooperative share fund. Item 25.2 lists seven more funds. But the Charter itself does not confirm their actual formation, size, or remainder.
REGISTER STATUS
Main
Funds
The Charter
Actual creation and amount - only after verification of the decision, position, accounting and reporting.
3 — property core
4 - Investment and risk protection
1 - mutual assistance
Three funds form the property core
F-001
F-002
Share Fund
Indivisible Fund
Cooperative's warehouse capital: mutual and other property contributions of members; base for reflection of units.
Share of property not distributed among members. The procedure of formation and use requires a separate solution.
F-003
MONITORING POINT
Development Fund
The status of the development fund is ambiguous
The charter describes it as part of cooperative share fund, a property in management and property with special status. We need a single accounting model.
Funds cooperative projects and programs; associated with it are target shares and share funds of full members.
Four Funds Share Investment and Risk
F-004
F-005
Investment
Standby
Investment and infrastructure development; the direction of investment should be fixed by the provision.
Coverage of losses and unforeseen expenses; need a limit and order of recovery.
F-006
F-007
Insurance
Warranty and guarantee
Financing of insurance protection and related expenses without automatic status of the insurer.
Guarantees and sureties; risk limits, securing and monitoring obligations are needed.
Mutual aid and material support - different designs
They cannot be automatically combined: the statutory basis and level of certainty differ.
F-008 •
F-009 • ADDITIONAL
Mutual Fund for Members
Material Support Fund
Directly included in the list p. 25.2. Appointment is the mutual support of members on conditions that must be fixed by a separate provision.
Status: provided by the Charter.
It is defined in Article 1 and is mentioned for purposes, but is not included in the list of items 25.2. If used, it should be separately formed as a "other fund".
Status: requires a decision by the General Meeting.
Share fund — a mechanism for accounting for shares, not a separate general fund
STEP 1
STEP 2
STEP 3
Development Fund
Project / Program
Member's Share Fund
F-003 accumulates property and finances approved projects and programs.
Trust funds are allocated and accounted for within a specific project.
Share of the development fund transferred to the management of the full member and reflected in the share/account.
Associate members use current and deposit accounts; this is not a mutual fund.
Fund management distributed among four bodies
General Meeting
the Cooperative Council
Approves regulations on funds, size and procedure of formation/use; makes key decisions.
Submits draft regulations, approves the budget, controls the Board; may appoint a trustee.
Management Board
The Audit Commission
Performs decisions, conducts current operations, organizes contracts, payments and primary accounting.
Checks financial and economic activity, reporting and compliance with the approved rules.
The current registry must be confirmed with 6 packages of documents
Decision
Position
Budget
Establishing a fund, determining the date and responsibility
sources, targets, limits, permitted operations
plan of income, expenditure and fund balances
Accounting
Implementation
Monitoring
accounts, analytics, primary documents and reconciliations
orders, contracts, payments and powers
reporting, audits, decisions on deviations
At the start of the registry critical four ambiguities
Status of the development fund
Competence of bodies
Simultaneously part cooperative share fund, property in management and object with special status.
Formulations about indivisible and investment funds require a single route of decisions.
Limits of protective funds
Regulated names
Reserve, insurance and warranty circuits must have different events, limits and accounting.
The words "investment", "insurance" and "pension" do not themselves create a license or a special status.
Risk reduction: approve individual provisions and a unified model of analytical accounting before conducting operations.
The next step is to document each fund
STAGE 1
STAGE 2
STAGE 3
Inventory
Normative fixation
Running the registry
Collect decisions, provisions, balances, treaties and responsible f-001F-009.
Close the gaps: approve regulations, limits, accounts and coordination routes.
Make amounts and documents, appoint data owners, set quarterly reconciliations.
Result: for each fund, the basis, status, owner, size, balance and supporting documents are visible.
Sources indicated in the presentation 19
- Charter NPK NPO "SPECZASHCHITA" — title page; page 25, page 24.
- [/Sources]
- Charter NPK NPO "SPECZASHCHITA" - p. 25.1–25.3, p. 24.
- CHARTER NPK NPO "SPECZASHCHITA" Definitions "cooperative share fund“Indivisible Fund”, “Development Fund”, Art. 1, Page. 3–4.
- CHARTER NPK NPO "SPECZASHCHITAthe “ Art of the Year. 20–23, Page. 22–23; PT. 25.1–25.3, Page. 24.
- Charter NPK NPO "SPECZASHCHITA" - definitions of investment, reserve, insurance and guarantee funds, Art. 1, p. 3–4.
- Charter NPK NPO "SPECZASHCHITA" — p. 25.2, p. 24.
- NPK NPO "SPECZASHCHITA" — definitions of mutual assistance fund and material support fund, Art. 1, p. 4.
- CHARTER NPK NPO "SPECZASHCHITAthe “ P ”. 3.2, Page. 6; PT. 25.2–25.3, Page. 24.
- Statute NPK NPO "SPECZASHCHITA" - definition of "pay-fund", "pay-account", "current account", "deposit account", p. 1, p. 3–4.
- CHARTER NPK NPO "SPECZASHCHITAthe “ P ”. 20.4 and Art. 22–24, Page. 22–24.
- Charter NPK NPO "SPECZASHCHITA" — competence of the General Assembly and Council, sections on governing bodies, p. 13–20.
- CHARTER NPK NPO "SPECZASHCHITAthe “ P ”. 25.3, Page. 24; Art. 29–30, Page. 25.
- CHARTER NPK NPO "SPECZASHCHITAthe “ P ”. 25.3, Page. 24; Art. 26–30, Page. 24–25.
- The conclusion about the set of supporting documents is made analytically from the requirements of the Charter to decisions, regulations, accounting, reporting and control.
- CHARTER NPK NPO "SPECZASHCHITAthe “ Art of the Year. 1, Page. 3–4; p. 3.3, Page. 8–9; p. 20.4, Page. 22; Art. 22–25, Page. 22–24.
- The differences highlighted were the result of a comparison of the provisions of the Charter.
- CHARTER NPK NPO "SPECZASHCHITAthe “ P ”. 25.3, Page. 24; Art. 26–30, Page. 24–25; Art. 32, Page. 26.
- The proposed procedure for the implementation of the register is a practical recommendation on the basis of the Charter.
