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Consequently, he can sell the company to another person. In practice there are cases of previously privatized enterprises selling to the state or local governments. It again became a state or municipal enterprise and enters into the economic. On the basis of the acquired entity may be created by the new unitary enterprise. Sale of the company as a single property complex may be due to different reasons. This sale of insolvent state-owned enterprises, their liquidation or bankruptcy, as well as the seller, for various reasons, want to sell the company, including in the cases tested in cash, transfer to other occupations, the desire to upgrade equipment and a forced sale of the company. In all such situations the buyer may make entrepreneurs different organizational forms. In recent years the national economy and construction sector in particular are clearly traceable diversification trend, characterized by the release of the companies in the business but not directly related to the primary or initial activity. Cut-throat competition, lack of investment resources and the risks inherent in the Russian economy, led to a situation where investment projects are the expansion of old businesses are often less attractive than buying a functioning related businesses. It should be noted that in accordance with the law as an object of the sale of "business as a property complex" can be sold and part of the company. In all cases, the contract shall contain specific data to establish the subject of sale, including the location of the company at the relevant land. Before signing the contract must be written and reviewed by the parties: - The act of inventory; - Balance sheet; - An independent auditor on the composition and value of the enterprise; - List of all debts (liabilities) included in the company, indicating the creditors, the nature, amount and timing requirements. Contract sales of the company, as well as other property, must be in writing, by drawing up one document signed by the parties, and attached thereto the documents listed above and with mandatory state registration. The price of the acquiree, as one of the essential terms of the contract kupliprodazhi must be clearly identified in the contract. As a rule, the price is determined by agreement between the parties on the basis of the inventory and the auditor's report. It is expected that the agreed price and the price is included in the transferred land or the right to use it.

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