Problems of the formation and distribution of a mutual fund for agricultural consumer cooperation in the Russian Federation

This article is dedicated to the Federal Law «On Agricultural Cooperation» dated 08 December 1995 No 193-FZ and Its role in regulating the activities of agricultural cooperatives. The law provided a legal basis for the activities of agricultural cooperatives and, despite its shortcomings, was an important milestone in the establishment of cooperation in Russia. The article deals with the problems of formation and distribution of the cooperative share fund in kind, in particular, as a land property share. Different points of view about the essence of a unit trust in a cooperative are revealed. Practical examples of problems in the formation and distribution of mutual funds are discussed.