Екатерина Уцына
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Правительством РФ в начале апреля были утверждены меры поддержки системообразующих организаций (постановление Правительства РФ от 10 мая 2020 г. № 651). В соответствии с ними Минэкономразвития России разработала порядок проведения оценки финансовой устойчивости таких предприятий (приказ Минэкономразвития России от 13 мая 2020 г. № 276), порядок рассмотрения заявлений о предоставлении мер господдержки (приказ Минэкономразвития России от 13 мая 2020 г. № 277), порядок проведения анализа ФХД, необходимого для определения объемов и сроков предоставления мер господдержки (приказ Минэкономразвития России от 13 мая 2020 г. № 278) и порядок ведения реестра таких организаций, в отношении которых принято решение о предоставлении господдержки (приказ Минэкономразвития России от 13 мая 2020 г. № 279). Первые два порядка, вступают в силу с 1 июня 2020 года, остальные на день раньше – 31 мая.
Так, согласно утвержденным порядкам, если организация входит в категорию системообразующих и претендует на получение господдержки в связи с распространением новой коронавирусной инфекции, то она должна пройти стресс-тестирование, которое определит ее финансовую устойчивость. Компания должна определить текущие показатели оценки и спрогнозировать их изменение. Для этого учитываются такие значения, как среднесписочная численность сотрудников, общий объем доходов по итогам 2019 года, объемы прибыли после налогообложения за 2019 год, объем ликвидных активов (с учетом объема денежных средств и краткосрочных финансовых вложений) на конец I квартала 2020 года. Прогноз же делается по общему объему доходов организации, объему расходов на зарплату сотрудников и перечислению во внебюджетные фонды, а также налоговых платежей, объему выплат по займам и кредитам, расходу на коммунальные услуги и прочим платежам, необходимым для обеспечения функционирования компании.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
По итогам стресс-теста системообразующей организации присваивается одна из четырех категорий риска – от самой высокой до низкой. Далее организация может подавать заявление в соответствующий отраслевой орган вместе с подтверждающими документа. Для проверки предоставленных сведений при Минэкономразвития России создана специальная межведомственная комиссия. Ее первое заседание запланировано на 28 мая 2020 г.
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