Inventory fee
The inventory contribution was in the GDR a bias entering the LPG by the members, the soil and / or groundwater and working capital earned (usually cattle, machinery, feed and seed), which at the beginning and the continuation of the process of reproduction in the Cooperative were required.
The inventory contribution comprised the initial inventory of production resources or financial resources that were required for the development of cooperative production in LPG of type III ( agricultural production cooperative ). The basic resources , production supplies, animals and materials brought in by the cooperative members formed the basis of the basic and circulating funds .
In the early days of the cooperative's existence, they represented the majority of LPG's own basic and circulating funds . The amount of the inventory contribution was determined by the general meeting and anchored in the cooperative's statutes. It amounted to at least 500 marks (GDR) per hectare of agricultural land ( GDR) and at least 800 marks per hectare of forest.
Outbuildings useful for cooperative production could be credited as inventory contributions. An inventory contribution that was not made naturally had to be compensated financially. The basic and circulating funds to be brought in were estimated by a commission and recorded in minutes. The inventory contribution was recorded in the basic funds and financial accounts of the cooperatives and statistically proven in the annual report as part of the balance sheet.
A distinction had to be made between the “compulsory inventory contribution” that each member bringing in land and cooperative farmer who received land shares had to pay, and the “additional inventory contribution” d. H. the positive difference between the compulsory inventory contribution and the actual value of the means of production brought in. The additional inventory contribution was paid back to the cooperative member concerned from the cooperative income over the years.
Asset dispute in the LPG
After the fall of the Berlin Wall , the LPGs were given the freedom to dissolve. The Agricultural Adjustment Act (LwAnpG) June 29, 1990 (Journal of Laws I p. 642) regulated the dispute over assets. According to Section 44 (1), the inventory contributions were the central benchmark for the distribution of the LPG's equity upon dissolution.
First of all, the value of the inventory contributions, which were brought in in the form of payments in kind or in cash, as well as the value of the field inventory minus all repayments to be paid out. If the equity capital was insufficient for this, all repayment claims were reduced proportionally.
If there was still free equity left, the second priority was to pay interest on the inventory contributions. The approach was 2 Deutsche Mark per land point per year and hectare and 3% interest per year for the use of the inventory contributions.
Half of the additional equity was paid out to the members according to the length of their activity in the LPG.
Individual evidence
- ↑ Section 44 of the Agriculture Adaptation Act