Financing of the agro-industrial complex. development of directions determined by the priority national project "Development of the agro-industrial complex", associated with the allocation of funds for their implementation, provided for by the Program. legal risks,

Development agro-industrial complex priority direction of the economy of any type, in recent years, due to the liberalization of prices and the tightening of credit policy, there has been a deterioration in the financial situation of the agro-industrial complex. The processes of strengthening the material and technical base, maintaining soil fertility, and developing social infrastructure in the countryside were suspended.

critical role in system state regulation APK play financing, lending, tax regulation and prices.

In addition to their own resources, financing The agro-industrial complex is carried out through the allocation of gratuitous investments, financial subsidies, subsidies.

Sources of public funding APK:

1. republican budget;

2.local budgets;

3. target budget funds;

4.off-budget funds,

5.local stabilization funds.

Of particular note is the Fund for the Support of Producers of Agricultural Products, Food and Agrarian Science, established in 1997. The fund is formed by deductions of 1% of the proceeds from the sale of products, works, services by almost all enterprises and organizations of the republic in the non-agricultural sector.

The volumes of annual funding are established by the Council of Ministers of the Republic of Belarus after the adoption and entry into force of the Law of the Republic of Belarus "On the Republican Budget" for the next financial year. The appropriate amount of budget subsidies from the expenditure part of the consolidated budget (excluding the social sphere) is 15%.

Today, in the republic, subsidizing collective farms and state farms, the accrual of subsidies is carried out per ton of products handed over to the state(and not per hectare of farmland, as it was before). This allows each household to determine the amount of public funds that it can count on.

Pricing on agricultural products is based on rational combination of market and regulated prices. Market (free) prices are formed in the market under the influence of supply and demand. Regulated prices apply when:

Settlements for agricultural products supplied for state needs;

Determination of additional payments to free prices when selling agricultural products within the established quotas in cases where free prices are lower than guaranteed ones.

When falling market prices below the level guaranteed by the state, it is advisable to carry out purchasing interventions in the market or to compensate producers for the difference between the market and guaranteed prices. List of types of agricultural products for which guaranteed prices, volumes (quotas) its sale at these prices, the procedure for approving guaranteed prices and their application established by the Council of Ministers of the Republic of Belarus b.

Important forms of state regulation of the agro-industrial complex are concessional lending and taxation, the provision of commodity loans. The participation of the state in lending to agricultural producers is carried out by allocating budget loans, establishing preferential interest rates for the use of loans, state guarantees in repayment of preferential interest rates for the use of loans, provision of state guarantees in repayment of bank loans, compensation for losses of banks in connection with the provision of soft loans to agricultural producers.

Part of the funds allocated for financing Agriculture, is provided on terms of repayment and payment, in the form of a budget loan for lending to seasonal agricultural work, procurement interventions and for other purposes in accordance with the legislation of the Republic of Belarus.

An important problem in lending to the agro-industrial complex remains long-term lending. It is associated with the specifics of agricultural production, where the production cycle lasts sometimes up to a year or more. Interest rates on long-term loans cannot be at the level of rates established on short-term loans. In world practice, long-term lending to agriculture is used with reduced interest rates for using the loan.

Widespread in the Republic trade credit (diesel fuel, lubricants, etc.). To secure obligations under loan agreements, the pledge agricultural products . The terms of the pledge with the participation of the state are determined by the Council of Ministers of the Republic of Belarus. It is important to note that the system lending to the agro-industrial complex should be closely linked to the system of lending to the national economy and comply with it.

The Republic of Belarus uses the regime preferential taxation agricultural producers. It is established by the current tax legislation. Main the purpose of preferential taxation is to protect domestic producers.

Widespread use in the regulation of the agro-industrial complex received leasing, contributing to faster technology updates, and agricultural insurance, which is designed to guarantee financial support for agricultural producers who insure property, crops, animals and poultry against natural disasters and adverse weather conditions. Agricultural insurance can be compulsory and voluntary. Types, conditions and procedure for compulsory agricultural insurance are established by legislative acts of the Republic of Belarus and determined by the Council of Ministers. Funds for the payment of 50% of insurance premiums for types of compulsory insurance are allocated from the republican budget, and operations on this type of insurance are carried out by BRUSP "Belgosstrakh".

An important area of state regulation of the agro-industrial complex is investment activities. Measures of state regulation in this direction should ensure intensification of investment activity, for which it is necessary:

To increase the role of own sources of formation of investment resources, which in the total volume of investments should be at least 65-70%;

Strengthen the role of depreciation charges in the formation of investment resources by using accelerated depreciation, free depreciation, introducing a special storage regime and spending depreciation funds;

Concentrate centralized investment resources on priority areas of the agro-industrial complex;

Develop secondary market valuable papers and specialized financial receipts;

Create a mortgage system and a mechanism for its regulation;

Expand the system of leasing operations, etc.

In 2006-2010 the main objectives of the development of agro-industrial complex will be: the formation of an effective, sustainable and competitive production of agricultural products and food, ensuring the country's food security, focusing on meeting demand domestic market and increasing export supplies, improving the level and quality of life of the rural population. First of all, the modernization of agricultural production will be ensured on the basis of its technical and technological re-equipment. The most important direction in the development of the agricultural sector of the economy will be the maximum use of innovations.

Further development will be all forms of ownership and management. Institutional transformations are supposed to be carried out on the basis of cooperation and integration with the formation of multi-level multi-sectoral and highly specialized associations covering technological chains from the production of raw materials to its processing and food sales. Promising forms of integration formations will be agricultural firms, agro-combines, financial and industrial groups, unions, large corporations - models of the agro-industrial complex, developing mainly at the expense of their own resources.

Market relations contributed to the emergence of independence in resolving issues of financial support for the activities of economic entities, in contrast to the centralized financing of the command-administrative economy. For Russian enterprises lack of knowledge in the field market economy, experience in the market, including in the choice of sources of financing, was one of the reasons for the difficult financial condition. Since only the structure of sources of financing acceptable for a particular business entity allows solving the goals and objectives of the functioning of the enterprise.

The decisive role of financing in the activities of enterprises determines the need to study the sources of financing of the current period. The condition of transition of the economy actualizes the study in this direction.

Modern sources of financing for enterprises in the framework of the study are presented as sources of self-financing, borrowed sources and sources of budget financing. Sources of self-financing are considered from the position of internal financing, to external financing classified as borrowed and budgeted.

Sources of self-financing, or own funds of economic entities, are among the most obvious resources, the accumulation of which is real for enterprises, like no other, although they have the property of limiting.

Initial formation financial resources enterprises occurs at the time of the establishment of any economic entity, when the authorized capital is formed. Its sources may be share capital, share contributions or budgetary funds. It is the option of combining the capital of the participants and the degree of responsibility of each that determine the differences in the organizational and legal forms of management.

The authorized capital determines the size of the property of the enterprise, is a source of own funds for the formation of fixed and working capital. Minimum size authorized capital is determined by law: for open society- at least 1000 times the minimum wage, for a closed company - 100 times the minimum wage, etc.

To increase the authorized capital, additional capital is formed, including the results of the revaluation of fixed assets, share premium of the joint-stock company, gratuitously received monetary and material values for production purposes, appropriations from the budget for financing capital investments, receipts for replenishment working capital. During the existence of the enterprise, the authorized capital can not only increase, including at the expense of a part of internal financial resources, but also split up, decrease.

If in a joint-stock company the authorized capital is divided into a certain number of shares, the participants of the joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company within the value of their shares. At the same time, shareholders who have not fully paid the value of the shares shall be jointly and severally liable for the obligations of the joint stock company to the extent of the unpaid value of their shares.

In an open joint-stock company, an open subscription for shares and their free sale to any third parties is allowed. In a closed joint stock company, shares cannot be sold to third parties without the consent of the other shareholders

Need state support agriculture is due to the fact that the innovation process in this industry is manifested to a much lesser extent than in industries where labor productivity is growing at a faster pace. In addition, the productivity of labor in agriculture is limited by the physical capacity of the land.

The presence of negative phenomena in the development of agriculture, along with its strategic importance for the country's economy, determines the relevance of budgetary financing of the industry.

It is carried out in the form of subsidies and budget compensations. The former are paid to commodity producers to reimburse costs that, for objective reasons, are not covered by selling prices for products manufactured in the main commodity production zones. Budget compensations are allocated to ensure the minimum sufficient level of consumption by agricultural producers of industrial goods and resources, the rise in prices of which cannot be compensated by an increase in prices for the industry's products.

With the help of budget subsidies and compensations, the state supports certain strategically important types of production, including those that ensure reproduction in the industry and have social and environmental significance.

Budget financing of the agricultural sector includes two areas:

1. Financing of budgetary services, including the maintenance of administrative structures, research and development, education, measures to improve land management and use, support for farming.

2. Financing programs aimed at solving individual problems (support for livestock and crop production, compensation for part of the cost of resources, concessional lending, etc.)

Federal budget expenditures

In 2013-2014 there has been a moderate increase in federal budget expenditures to support the agricultural sector, the problems of which are associated with two factors - Russia's accession to the WTO and rising prices in the food market. Under the article "Agriculture and fisheries" expenses increase from 149.5 billion rubles. in 2012 to 152.7 billion rubles. in 2014

Thus, creating conditions for the sustainable development of rural areas, accelerating the growth rate of agricultural production based on increasing its competitiveness is becoming a priority for agrarian economic policy.

The agro-industrial complex (AIC) occupies in the real sector of the economy special place: agricultural production and processing of agricultural raw materials are focused on meeting the basic needs of the population - in food, light industry products, pharmaceuticals, supplying people with other important products.

At present, the situation in the economy is such that, first of all and most often, one has to think not so much about strategic problems, not about the "program - maximum", but about the "program - minimum", purely tactical tasks, about specific measures to maintain the agricultural sector "on floating." Compared with other sectors of the economy, the agro-industrial sector, primarily agriculture, has the most unfavorable starting opportunities for the transition to market methods of management, adaptation to a market economy and its corresponding economic relations.

As a result of the ongoing financial and credit policy, agribusiness enterprises are in dire need of their own working capital, which today does not even cover the cost of minimal reserves.

An acute shortage of own working capital led to such negative consequences:

Using an extremely high share of the profits to form them;

Growth of mutual non-payments under contracts;

Reducing tax revenues;

Growth of arrears and debts to the budget.

According to sample surveys of farms, the degree of wear and tear of tractors, combines and trucks approached 50%. Farms are practically deprived of the opportunity to update obsolete and worn-out equipment.

After a repeated increase in prices and an increase in the cost of working capital production assets the need for additional capital for agro-industrial complex has sharply increased. The expediency of large investments is due to the seasonality of agricultural production, the need for seasonal stocks at enterprises.

The lending policy of the Central Bank also leaves much to be desired. Russian Federation, which provides for credit restriction, i.e., a decrease in the volume of centralized loans with a simultaneous increase in the interest rate. This policy is particularly painful for financial condition agricultural enterprises, on the one hand, requiring credit financing due to their capital intensity, on the other hand, the impossibility of quick repayment of credit debt due to the seasonality of production.

In addition, the relative dispersal of financial potential over a large number of banks, as well as its relatively small total value, does little to concentrate efforts to change the situation of the agro-industrial complex for the better. Only a relatively small number of banks really and steadily work with the agro-industrial complex, the possibilities of which are far from unlimited. As a rule, banks have a relatively small amount of free resources, while the urgency of these resources does not match the needs of enterprises for long-term investments. The state with a constant budget deficit (at the federal and regional levels) was also unable to help the agro-industrial sector for a long time, and only in recent years began to take care of creating special funds (budgetary and extrabudgetary) to support the domestic agro-industrial complex. The inflationary factor also has a negative effect: the funds allocated at the beginning of the year turn out to be insufficient by the end of the year to fully service the projects planned earlier.

Attempts by the state to independently lend to agriculture fail: the money either simply does not reach the agricultural sector, or is concentrated on the accounts of those recipients that were not provided for by the lending program. In addition, the level of repayment of agricultural loans is traditionally low, and the goal set to increase the production of a certain product or close the financial gap of a failed enterprise is never achieved.

The crisis of 1998 exacerbated the far from harmonious relationship between the financial sector and the agro-industrial sector. The debt, the volume of overdue loans have increased, the risks have increased, the threads of agrarians' confidence in the banking system have weakened. Credit and investment opportunities of banks have decreased even more. Some specific projects were under threat, especially in the field of introduction and development of new forms of economic relations and resource-saving financial technologies (in particular, leasing). At the same time, the crisis in a number of cases helped to take a fresh look at the nature of relations between the agro-industrial and banking sectors, to more realistically assess their quantitative and qualitative parameters.

The basis for the reform of the agrarian sector of Russia is the structural restructuring of agricultural production, in particular, through the creation of new organizational forms management - farms, small and medium-sized businesses. However, the development of these structures and the improvement of their effectiveness are hindered by their limited access to financial resources.

In the context of the economic crisis, a sharp reduction in state support for agricultural production and social development villages, the role of mobilization and use of their own resources by the small agricultural producers themselves, the rural population on the basis of mutual assistance, is enormously increasing, thus the issue of restoring and all-round development of credit cooperation in agricultural production is put on the agenda.

Farmers, other agricultural producers, enterprises processing agricultural raw materials, procurement, supply and other enterprises and organizations related to agricultural production, small and other entrepreneurs, as well as individual citizens participating with their money in the form of share contributions can become members of rural credit cooperatives. in the formation of credit resources.

The main content of the activities of rural credit cooperatives is seen in the mobilization of savings of members of the cooperative, the attraction of borrowed capital and the use of these funds to issue loans, primarily for production purposes, as well as to ensure settlements, while the possibility of using funds for the social needs of members of the cooperative is not excluded. .

Credit cooperatives in rural areas could be more effective tool distribution of state loans to agricultural borrowers, taking into account their joint and several liability.

In our opinion, at present, the creation of a system of rural credit cooperation should become one of the most important directions of the state's agrarian policy.

Currently, an attempt to support rural credit cooperatives is being made by the Association of Peasant (Farmer) Households and Agricultural Cooperatives of Russia (AKKOR). On her initiative, the Rural Credit Cooperation Development Fund was created - a non-profit organization established to promote the development of the rural credit cooperation system in Russia as one of the most important areas for reforming the credit mechanism of the agro-industrial complex. The Fund is actively working to attract domestic and foreign investments for the development of rural credit cooperation.

In the context of a production crisis and non-payments on Russian market export has become one of the means of survival of manufacturing enterprises and the preservation of jobs. The agro-industrial complex of Russia annually receives from 4 to 5 billion US dollars from it. Of the agricultural products, sunflower seeds, barley, wheat, and wool are in the greatest demand.

Export of agricultural products, with the exception of some of its types, is currently carried out at prices higher than domestic ones. Intermediary commercial structures through which more than 70% food products, purchasing agricultural products at cheap domestic prices, they sell it abroad at high prices, receiving significant income from this and not seeking to invest them in the development of the agro-industrial complex. Domestic producers lose significant financial resources from such transactions. In this regard, it is advisable to transfer the function of exporting products to credit cooperatives.

Among the opinions expressed regarding the improvement of the situation in the agro-industrial complex, the most correct, that is, the most pragmatic and corresponding to the realities, can be considered a tripartite approach to solving the financial problems of the agro-industrial complex. With this approach, an equal role belongs to the state, financial institutions, and producers of agricultural products. The main thing in it is the unification of their efforts and resources, as well as the optimal forms of such a connection. At the same time, the state ensures the formulation and consistent implementation of a structural agrarian and agro-industrial policy, the definition of priorities and its main principles, the guaranteed implementation of the relevant budget items and target programs, stimulates the accumulation of appropriate funds both within government structures and in financial institutions and agribusiness enterprises.

For effective organization production of agricultural products, the state must provide guarantees to commodity producers in its sale at economically justified prices, as well as introduce quotas for agricultural products sold on the domestic market. Within the quotas in the budget, it is necessary to provide funds for the purchase of agricultural products.

One of the forms of state support for the agro-industrial complex, as a special form of acquiring material and technical means, could be leasing. The analysis shows that modern level the development of leasing operations is completely insufficient (the needs of farms in equipment are satisfied by less than 10%). A feature of financial leasing of equipment in conditions of fairly high inflation rates is that neither the lessor nor the lessee is interested in a long leasing period, and therefore the leasing period is, as a rule, from 6 to 18 months.

Respectively, own policy development and expanded reproduction, economically sound programs and investment projects, as well as development plans and the accumulation of appropriate funds, should be prepared by producers - enterprises of the agro-industrial complex. They should also take care of creating their own funding resources. A special role in coordinating efforts and forming funds for development and financing belongs to national and regional associations of agribusiness enterprises.

Financial structures within the framework of the credit and financial policy implemented by the Central Bank of the Russian Federation and the Ministry of Finance of Russia (with the participation of the Ministry of Agriculture and Food and other government departments responsible for structural, primarily agrarian and food policy), they develop their own schemes and operating models, taking into account the specifics of the industry, focused on provision of credit and financial services to the agro-industrial complex. During joint work at all levels, from federal to individual, they contribute to the development of optimal forms and methods of financing the agro-industrial complex, the search for sources of financing, the creation of conditions for the accumulation of the necessary funds and reserves, and control over the targeted use of funds and the profitability of individual projects. It is with this tripartite approach that it is possible to mobilize reserves during the redistribution of funds, to achieve the strengthening of the investment potential of the agro-industrial complex at the expense of public funds. But, most importantly, with the help of a well-thought-out national agro-industrial policy, favorable initial conditions can be created for financing the complex through long-term loans and bank investments.

To ensure the sustainable development of the agro-industrial complex, an effective economic mechanism is needed, based on a combination of state regulation and self-regulation, and a balanced price, financial and credit policy.

The development of the agro-industrial complex is a priority direction of the economy of any type, in recent years, due to the liberalization of prices and the tightening of credit policy, the financial situation of the agro-industrial complex has worsened. The processes of strengthening the material and technical base, maintaining soil fertility, and developing social infrastructure in the countryside were suspended.

critical role in the system of state regulation of the agro-industrial complex play financing, lending, tax regulation and prices.

In addition to their own resources, financing The agro-industrial complex is carried out through the allocation of gratuitous investments, financial subsidies, subsidies.

Sources of public funding APK:

1. republican budget;

2.local budgets;

3. target budget funds;

4. off-budget funds,

5.local stabilization funds.

Payments for agricultural products supplied for state needs;

Determination of additional payments to free prices when selling agricultural products within the established quotas in cases where free prices are lower than guaranteed ones.

When market prices fall below the level guaranteed by the state, it is advisable to carry out purchasing interventions in the market or to compensate producers for the difference between the market and guaranteed prices. List of types of agricultural products for which guaranteed prices, volumes (quotas) its sale at these prices, the procedure for approving guaranteed prices and their application established by the Council of Ministers of the Republic of Belarus b.

Part of the funds allocated to finance agriculture is provided on a repayable and paid basis, in the form of a budget loan for lending to seasonal agricultural work, procurement interventions and for other purposes in accordance with the legislation of the Republic of Belarus.

An important problem in lending to the agro-industrial complex remains long-term lending. It is associated with the specifics of agricultural production, where the production cycle sometimes lasts up to a year or more. Interest rates on long-term loans cannot be at the level of rates established on short-term loans. In world practice, long-term lending to agriculture is used with reduced interest rates for using the loan.

To increase the role of own sources of formation of investment resources, which in the total volume of investments should be at least 65-70%;

Concentrate centralized investment resources on priority areas of the agro-industrial complex;

Develop a secondary securities market and specialized financial receipts;

Create a mortgage system and a mechanism for its regulation;

Expand the system of leasing operations, etc.

In 2006-2010 the main objectives of the development of agro-industrial the complex will be: the formation of an effective, sustainable and competitive production of agricultural products and food, ensuring the country's food security, focusing on meeting the demand of the domestic market and increasing export supplies, improving the level and quality of life of the rural population. First of all, the modernization of agricultural production will be ensured on the basis of its technical and technological re-equipment. The most important direction in the development of the agricultural sector of the economy will be the maximum use of innovations.

End of work -

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Financing of the agro-industrial complex of the Russian Federation

1.3 Analysis of regulatory legislative framework regulating the financing of the agro-industrial complex

Legal regulation of financial relations in the state as a whole, and hence in agriculture, is carried out by the norms of financial law. These norms apply to all spheres of public life, if they are related to cash payments, credit, insurance and other types of financial activities. These norms also apply to similar relations in agriculture. Simultaneously operate regulations regulating these relations in agriculture.

The basis for regulating budgetary relations is the Budget Code of the Russian Federation. Tax relations are regulated by Part I of the Tax Code of the Russian Federation, the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation" dated December 27, 1991, laws governing the collection of certain types taxes. Relations regarding insurance are covered by legislation, which is based on the Law of the Russian Federation "On the organization of insurance business in the Russian Federation" dated November 27, 1992. Banking activities are regulated by special banking legislation, headed by the Federal Law "On central bank of the Russian Federation (Bank of Russia)" as amended by the laws from 1995 to 1999, as well as the Federal Law "On Amendments and Additions to the RSFSR Law "On Banks and Banking Activities in the RSFSR" dated February 3, 1996, which set out this Law in new edition. For the regulation of credit and settlement relations, the most significant norms of the Civil Code of the Russian Federation and the Federal Law "On Mortgage (Pledge of Real Estate)" dated July 16, 1998. For the regulation of the securities market, the provisions of the Civil Code of the Russian Federation, as well as the Federal Law "On the Securities Market" dated April 22, 1996 and others

The legislation on financial relations in agriculture reflects the state policy in this area. The foundations of this policy are established by the Federal Law "On State Regulation of Agro-Industrial Production" dated July 14, 1997. Thus, Art. 2 of this Law "Main directions of state regulation of agro-industrial production" establishes that the state regulates financing, lending, insurance, preferential taxation in agriculture. Separate articles of the Law established the main principles of this activity. A number of normative acts were adopted for the purpose of its legal support. In recent years, the President of the Russian Federation and the Government of the Russian Federation have adopted regulations on the economic functioning of the agro-industrial complex, containing certain measures of state support for the agro-industrial complex, including issues of subsidies and investments in agricultural production.

Legal regulation of agricultural production financing.

Financing agricultural activities from budgetary funds is one of the ways of state support for agricultural producers. Now the policy in the field of financing the agro-industrial complex has changed significantly. Emphasis is placed on those types of economic incentives that push agricultural entrepreneurs to take active steps in the market, and not to wait for the next financial assistance from the state. Such measures include credit regulation, tax regulation, etc.

At the same time, financing is firmly included in the list of ways in which the state controls and manages economic relations in the agricultural sector, and a complete rejection of it is not expected.

The normative basis for the legal regulation of the financing of the agro-industrial complex is the already mentioned Federal Law "On State Regulation of Agro-Industrial Production". As stated in Chapter 1, Art. 3 of the Law, the state finances the agro-industrial complex at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation, as well as extra-budgetary sources. In addition, financing is allowed at the expense of local budgets and funds from other sources, if this does not contradict the legislation of the Russian Federation.

Lending from different sources implies different legal regulation credit relationship.

Credit relations with the participation of commercial banks are subject to the norms of civil law (Chapter 42 "Loan and Credit" of the Civil Code of the Russian Federation) and other regulatory acts.

The provision of a loan from state or municipal funds is regulated special legislation. This legislation is based on the Federal Law "On State Regulation of Agro-Industrial Production".

At the same time, the activities of banks that carry out lending operations from the state budget are also subject to the general rules of the Civil Code of the Russian Federation on loans and credits.

Under a loan agreement, a bank or other credit institution (creditor) undertakes to provide funds (credit) to the borrower in the amount and on the terms stipulated by the agreement, and the borrower undertakes to return the amount of money received and pay interest on it (Article 819 of the Civil Code of the Russian Federation).

A loan is a more general concept, and any person, and not necessarily a credit institution, can be a lender. Under a loan agreement, one party (lender) transfers money or other things defined by generic characteristics to the ownership of the other party (borrower), and the borrower undertakes to return to the lender the same amount of money (loan amount) or an equal amount of other things received by him of the same kind and quality (Article 809 of the Civil Code of the Russian Federation). It can be said that a loan is considered as a special case of a loan. Therefore, the Civil Code of the Russian Federation (part 2 of article 819) establishes that the rules provided for a loan agreement apply to relations under a loan agreement, unless otherwise provided by law.

Among the contracts defined by the Civil Code of the Russian Federation and taking place in agricultural relations, there are special varieties: a commodity loan and a commercial loan. Under a commodity credit agreement, only things defined by generic characteristics, and not money (Article 822), can be transferred.

Commercial credit, as defined by Art. 823 of the Civil Code of the Russian Federation, this special condition at the conclusion of the main transaction related to the transfer of money or other things to the ownership of the other party. At the same time, a loan may be provided in the form of an advance payment, prepayment, deferment and installment payment for goods, works or services (commercial loan), unless otherwise provided by law. The rules established by civil law for loans and credits shall apply to a commercial loan, unless otherwise provided by the rules on the contract from which the corresponding obligation arose, and does not contradict the essence of such an obligation.

Credit relations in the agro-industrial complex are subject to General requirements on the form of the loan agreement, namely loan agreement must be enclosed in writing, non-observance of which entails its invalidity.

As already mentioned, lending to agricultural production is one of the goals for which federal budget funds are allocated in accordance with Art. 3 of the Law "On state regulation of agro-industrial production".

The participation of the state in credit relations, subject to the pledge of agricultural products, raw materials and food under this loan in accordance with this Law, is:

* allocation of budgetary resources for lending;

* self lending;

* allocation of budget allocations or loans necessary to compensate for the costs of storage and processing of agricultural products, raw materials and food purchased in in due course in the ownership of the state.

Actually, the provisions of the mentioned Law reflect the main view of modern politics on the role of state lending to the agro-industrial complex. Thus, the Law establishes the main directions for spending federal budget funds in state lending. It:

* short-term lending for seasonal costs and maintaining the necessary stocks in agro-industrial production;

* long-term lending for agro-industrial production;

* providing credit cooperatives, more than 50 percent of the authorized capital of which belongs to legal and individuals employed in agro-industrial production, long-term loans for the formation of their authorized capital.

The Government of the Russian Federation creates special funds for state support of lending in agro-industrial production and determines the procedure for using their funds.

For any form of state participation in credit relations in the agro-industrial complex, the legislation establishes special requirements for the procedure for their establishment. When it comes to financing a certain type of agricultural activity, the issues of its financing from the state budget can be additionally regulated by the legislation on this activity.

Thus, we can conclude from Chapter 1 that the agro-industrial complex is one of the main sectors of the Russian economy, which accounts for 15% of the country's GDP. More than 1/3 of the total population of Russia is employed in this area. Financing of the agro-industrial complex increases every year. State support is very large, new programs are being created to support agriculture, and the share of financing for the development of agriculture is large. Normative - the legislative framework affects all areas of financing and regulates all types of financial relations in the field of agro-industrial complex.

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