They will! Have you had any accidents at a construction site? What is an insured event?

"Construction: accounting and taxation", 2013, N 8

The catchphrase from the famous Russian comedy once again proves that for builders this topic is not an empty phrase. Of course, it is better to take all measures to avoid accidents. However, there are still no universal recipes for safe construction. Therefore, there is injury insurance aimed at preventing such situations and compensating for damage to victims, not only at construction sites, but also in other areas of activity. What does an accountant need to know about accidents and related insurance payments?

How it happens in practice

Let us turn to the Appeal ruling of the Volgograd Regional Court dated 06/06/2013 N 33-6030/2013. When carrying out work to prepare for the installation of a pipeline without the permission of the foreman and agreement with the foreman, the installers and the driver, in the absence of the foreman, independently decided to unhook the truck crane from the assembled block, after which the welder began welding the joint. During the work, the pipe with the outlet was displaced; as a result, the assembled pipeline block overturned from the temporary support and crushed the electric welder. Who do you think was the culprit? Employer. It is he who, by virtue of the provisions of Part 2 of Art. 22 of the Labor Code of the Russian Federation is obliged to compensate for damage caused to employees in connection with the performance of their labor duties. Unsatisfactory organization of work, expressed in the lack of control on the part of the foreman and foreman over the manufacture (assembly) of the pipe unit (block), over compliance with labor protection and safety requirements, was the cause of this accident.

Another example is the Appeal ruling of the Tula Regional Court dated 06/06/2013 N 33-1346. An accident occurred during work at a construction site. From a blow to the head from a fragment of brick that fell from the top floor, where workers were clearing the premises of construction waste, throwing it into the elevator shaft, the site foreman fell into the elevator shaft and received bodily injuries with which he was taken to the hospital. The following reasons for the accident were indicated: there was unsatisfactory organization of work at the site, which resulted in the dumping of garbage at the site into the opening of the passenger elevator; an admission certificate containing measures to ensure safe working conditions for the facility under construction was not issued; The site foreman did not wear a safety helmet when performing work at the site. According to the defendant (organization), the gross negligence (negligence) of the victim himself is in a direct causal connection with the injury he received, but this did not affect the qualification of other violations committed at the site. At the same time, it was not possible to shift the blame to the customer of the construction work, although it was he who was responsible for monitoring the state of working conditions at the construction site where the accident occurred.

It also happens (Appeal ruling of the Belgorod Regional Court dated 04/09/2013 N 33-1133): during the construction of a bridge, at the end of the working day, machine operators, on their own initiative, stayed overnight in the cabs of vehicles; At night, the excavator operator, due to a domestic conflict, started the excavator engine and struck two blows with a bucket on the leg and body of a colleague. Since the accident occurred during non-working hours, at the time of the accident the victim was not performing work duties, and was not performing work on the instructions or in the interests of the employer, the commission qualified him as not related to production. The victim tried to challenge this decision, but to no avail. The legislation regulating the labor relations of the parties does not provide for the obligation of the bulldozer driver to remain on his own initiative after the end of working hours to preserve the employer’s property; these actions can only be carried out by mutual agreement of the parties to the employment contract. The employer did not approach the employee with a proposal to perform additional work, did not take any actions aimed at protecting the equipment; on the contrary, the defendant rented a living space for the plaintiff for the purpose of spending the night. The victim believed that he was denied insurance compensation because he was intoxicated, but what is more important for the court is that what happened does not fall under the list of accidents specified in Art. 227 Labor Code of the Russian Federation.

The list of “adventures” of construction workers can be continued endlessly. But there would be fewer of them if builders complied (and not formally) in full with the requirements of SNiP 12-03-2001 “Labor Safety in Construction”, approved by Resolution of the State Construction Committee of Russia dated July 23, 2001 N 80<1>.

<1>See POT R M-012-2000 "Inter-industry rules for labor protection when working at height", approved. Resolution of the Ministry of Labor of Russia dated October 4, 2000 N 68.

What is an insured event?

To answer this question, let us turn to Art. 3 of the Accident Insurance Law<2>. So, an insurance case is considered to be a case with a duly confirmed fact of damage to the health of the insured person due to an industrial accident or occupational disease. The latter is considered to be an event as a result of which the insured person received injury or other damage to health during the performance of his duties under an employment contract and in other cases. An accident can occur both on the employer’s premises and outside it, or while traveling to or returning from work in a company vehicle.

<2>Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases."

Persons participating in the production activities of the employer, in addition to employees performing their duties under an employment contract, include persons undergoing vocational training or retraining under an apprenticeship contract, students and pupils of educational institutions undergoing practical training, persons involved in performing socially useful work. There are plenty of such people at a construction site, so the employer should be prepared to formalize relationships with these individuals and include them among those insured for injuries. But even if this is not done, the person actually admitted to work at the construction site in the event of an accident has the right to insurance compensation at the expense of the Social Insurance Fund. The adverse consequences of the employer's (insurer's) failure to fulfill his direct duties should not extend to the injured employee<3>.

<3>See paragraph 14 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 10, 2011 No. 2.

It remains to add: to qualify an industrial accident as an insurance event, it only matters that the event, as a result of which the insured person received damage to his health, occurred during working hours and in connection with the performance by the insured person of actions caused by labor relations with the employer or performed in his interests. There are no other grounds for recognizing an accident as insured. For example, the employer is not obliged to confirm the cause-and-effect relationship of the employee’s actions with his functional responsibilities and production needs. This may be necessary for tax purposes (when justifying certain expenses of the organization), but in no way to confirm the qualification of an emergency that occurred in the organization as an accident<4>.

<4>Similar conclusions were made in the Resolution of the Federal Antimonopoly Service of the Eastern Military District dated February 28, 2011 in case No. A28-313/2010.

What should an employer do?

The list of what an employer must do in the event of an accident at work (at a construction site) is in Art. 228 Labor Code of the Russian Federation. We will not list everything, but will pay attention to one of the most important stages - the investigation of the accident and the preparation of materials from this investigation. There is a Regulation on the specifics of investigating industrial accidents in certain industries and organizations<5>(hereinafter referred to as the Regulations). It follows from it that employees of the organization are obliged to immediately notify their immediate or superior manager of each accident that occurs or of a deterioration in their health due to the manifestation of signs of an acute illness (poisoning) when carrying out actions related to labor relations with the employer.

<5>Given in Appendix 2 to Resolution of the Ministry of Labor of Russia dated October 24, 2002 N 73.

The employer (his representative) is obliged to report each insured event to the executive body of the insurer (at the place of registration of the policyholder) within 24 hours (Letter of the Ministry of Labor of Russia dated February 14, 2013 N 14-2-291). In case of a group accident (two or more people), a serious accident or a fatal accident, the employer (his representative) is obliged to send a notice within 24 hours in the prescribed form to the labor inspectorate, the prosecutor's office, the executive authority at the place of registration of the employer, the authority exercising control and supervision functions in the established field of activity, the insurer. In this case, the notification is sent by the employer who experienced the accident (Letter of Rostrud dated March 4, 2013 N 164-6-1).

The victim may have various consequences, starting with the need to transfer to another job, loss of professional ability, etc. But regardless of the extent to which the employee was injured, the employer is obliged to investigate the accident if it occurred while the employee was performing work duties or performing work on behalf of the employer (his representative), as well as when carrying out other lawful actions determined by the employment relationship with the employer and performed in his interests, including actions aimed at preventing a catastrophe, accident or accident (Article 227 of the Labor Code of the Russian Federation, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 28, 2010 N 11775/10).

Detailed instructions for investigating an accident are prescribed in the above-mentioned Regulations; we will not dwell on this organizational issue. Let us only recall that state supervision and control over compliance with the established procedure for the investigation, registration and recording of industrial accidents is carried out by the federal labor inspectorate (clause 42 of the Regulations).

Who should pay the bills?

If an accident is recognized as insurable under the Accident Insurance Law, the injured employee is entitled to insurance compensation. Article 8 of the said Law provides for several types of insurance coverage. Firstly, this is a temporary disability benefit, paid in the amount of 100% of the average earnings of the insured person for the entire period of his temporary disability until his recovery or permanent loss of professional ability is established (Clause 1, Article 9 of the Law on Accident Insurance). The maximum amount of such benefit cannot exceed four times the maximum amount of the monthly insurance payment established by the federal law on the Social Insurance Fund budget for the next financial year.

The next type of insurance coverage is one-time and monthly insurance payments in connection with severe and adverse consequences of an insured event. The amount of a one-time insurance payment is determined in accordance with the degree of loss of professional ability by the insured person based on the maximum amount established by the federal law on the Social Insurance Fund budget for the next financial year<6>(Clause 1 of Article 11 of the Law on Accident Insurance). The amount of the monthly insurance payment is calculated as a share of the average monthly earnings of the insured person, calculated in accordance with the degree of loss of professional disability (Clause 1, Article 12 of the Law on Accident Insurance)<7>. Let us note that these payments are provided for by the said Law, therefore they are not subject to personal income tax as amounts associated with compensation for harm caused by injury or other damage to health (paragraph 2, paragraph 3, article 217 of the Tax Code of the Russian Federation).

<6>The maximum lump sum payment for 2013 is 76,699.8 rubles, for 2014 - 80,534.8 rubles, for 2015 - 84,561.5 rubles. (clause 1, part 1, article 6 of the Federal Law of December 3, 2012 N 219-FZ).
<7>The maximum monthly insurance payment cannot exceed 58,970.0 rubles in 2013, and 61,920.0 rubles in 2014. and in 2015 - 65,020.0 rubles. (clause 2, part 1, article 6 of the Federal Law of December 3, 2012 N 219-FZ).

In addition to temporary disability benefits and one-time and monthly payments, injury insurance allows the injured worker to demand payment of additional expenses associated with medical, social and professional rehabilitation, costs of treatment, the purchase of medicines, medical supplies and personal care, and even for professional retraining of persons victims of an industrial accident. True, payment for such expenses is made by the insurer if the medical and social examination institution determines that the insured person, in accordance with the rehabilitation program for the victim, needs the specified types of assistance, support or care.

Almost all of the listed expenses are covered by the Social Insurance Fund, with the exception of temporary disability benefits, which are paid by the employer and count this payment towards the payment of insurance premiums (Clause 7, Article 15 of the Law on Accident Insurance). But the FSS, as an insurer, does not always intend to incur “extra” expenses. Let us turn to the Resolution of the Federal Antimonopoly Service No. F09-4447/13 dated 06/04/2013 in case No. A50-21357/2012. The essence of the matter is this. An accident occurred and an employee was injured while on duty. The FSS transferred the lump sum and monthly insurance payments without any obstacles, and then filed a recourse claim against the entrepreneur, whose employee, while driving a car, committed an accident and was found guilty by the court. The arbitrators recognized the actions of the FSS as legal and consistent with the purpose of its activities - replenishing the source of insurance payments.

Note. Recourse claims brought by the executive bodies of the FSS are a legal mechanism for placing the burden of responsibility for harm caused directly on the causer (Determination of the Armed Forces of the Russian Federation dated May 13, 2011 N 48-B11-6).

Agree, the main purpose of the Social Insurance Fund is not to replenish its budget, but to make payments to employees when insured events occur using the collected contributions. Be that as it may, the verdict of the judges is as follows: social insurance authorities, as insurers, have the right to apply to the courts with claims to protect their rights and recover damages caused, including filing recourse claims for reimbursement of expenses incurred.

The question arises: if an accident occurred at a construction site, then the Social Insurance Fund can also pay insurance coverage, and then file a recourse claim against the employer, who did not show the due degree of prudence, attentiveness and care and did not sufficiently control the implementation of the work? Then why do you need accident insurance at all? To date, the Presidium of the Supreme Arbitration Court has only recognized the right of the FSS to file recourse claims for damages against the owners of sources of increased danger if they caused accidents (Resolution dated September 15, 2009 N 5162/09). The company’s participation in the creation of an insurance fund by paying social insurance premiums for its employees does not exempt it from compensation for damage caused to a third party, since the company is not a party to legal relations regarding its social insurance. Based on this formulation, we can conclude that the FSS has the right to submit a recourse claim only to the person who is at fault for the accident, but who did not pay insurance premiums directly for the injured person.

In addition, the victim, along with the listed types of insurance coverage, may demand compensation for moral damage. Compensation is made by the causer (usually the employer), which follows from paragraph 3 of Art. 8 of the Law on Accident Insurance, as well as from Part 2 of Art. 22 Labor Code of the Russian Federation. Moral damage caused to an employee by unlawful actions or inaction of the employer is compensated to the employee in the amount determined by agreement of the parties to the employment contract (Article 237 of the Labor Code of the Russian Federation). Compensation for moral damage is determined according to the rules of Art. Art. 151, 1101 Civil Code of the Russian Federation.

Accounting and taxes

It is important to understand that the accounting records of an organization as an insurer reflect only those transactions that “pass” through it. What the Social Insurance Fund accrues and pays directly to the employee does not affect either accounting or taxation.

Example. In connection with an accident that occurred at a construction site, the employee was assigned temporary disability benefits (40,000 rubles) and a monthly insurance payment in connection with the severe consequences of the insured event, which the Social Insurance Fund pays directly to the employee. The employee also demanded compensation for moral damage from the employer in the amount of 60,000 rubles, but the court reduced this amount to 30,000 rubles.

Accounting records reflect the accrual and payment of benefits in connection with an industrial accident, as well as an estimated liability (clauses 4, 5 of PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”<8>) based on the employee’s demand for payment of compensation for moral damage, which creates an obligation of the organization with an uncertain amount or deadline (after all, it is unknown when and what decision the court will make).

<8>Approved by Order of the Ministry of Finance of Russia dated December 13, 2010 N 167n.

According to the financial department, for profit tax purposes, compensation for moral damage cannot be equated to compensation for damage caused (material), therefore there is no reason to apply paragraphs. 13 clause 1 art. 265 Tax Code of the Russian Federation. Such expenses do not meet the condition of economic justification of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, therefore they do not reduce the tax base for income tax (Letters of the Ministry of Finance of Russia dated 03/19/2010 N 03-03-06/4/22, dated 12/09/2009 N 03-03-06/2/232).

State benefits are not subject to personal income tax, with the exception of temporary disability benefits, as well as other payments and compensation paid in accordance with current legislation. At the same time, benefits that are not subject to taxation include unemployment benefits, pregnancy and childbirth benefits (Clause 1, Article 217 of the Tax Code of the Russian Federation). Therefore, the Ministry of Finance warns, benefits for temporary disability due to an accident are subject to personal income tax in the general manner (Letter dated 02/22/2008 N 03-04-05-01/42)<9>.

<9>Note that previously the Ministry of Finance considered temporary disability benefits in connection with an industrial accident as a compensation payment not subject to personal income tax (Letters dated 09/06/2006 N 03-05-01-04/263 and dated 09/20/2005 N 03-05-01 -04/275). However, as stated in Letter of the Ministry of Finance of Russia dated February 21, 2007 N 03-04-06-01/47, previously issued clarifications on this issue do not apply.

The amount of money paid on the basis of a court decision to compensate for damage caused by an organization to an individual is a compensation payment and is not subject to personal income tax (Letter of the Ministry of Finance of Russia dated May 28, 2013 N 03-04-05/19242).

The following entries will be made in the organization's accounting:

* * *

As we can see, for accounting employees there are no problems in reflecting the consequences of an accident, provided that the employer has conducted an investigation and fulfilled all other obligations provided for by the Labor Code of the Russian Federation and the Law on Accident Insurance.

L.A. Kozyreva

Journal expert

"Construction:

Accounting

and taxation"

Return to Cam Ranh?

This week, a statement was published by the Vietnamese Ambassador to the Russian Federation, Nguyen Thanh Son, who spoke about how Vietnam would react if Russia decided to restore the military base in Cam Ranh. With characteristic oriental floridity, the Vietnamese ambassador made it clear that the deployment of a Russian military base on Vietnamese territory is in the interests of official Hanoi. From the statement of the Ambassador of Vietnam (Socialist Republic of Vietnam):
Vietnam's policy is not to enter into military alliances or ally with one state against another. In this context, the implementation of Cam Ranh ports for multilateral international cooperation to provide maritime transport services, ship repairs and the development of military equipment to ensure peace and stability in the region is an appropriate direction.

It can be assumed that if the issue of returning the Russian naval base to Cam Ranh is really resolved between Moscow and Hanoi, then our American “partners” will again make a statement on ornithological or ichthyological topics. For example, they will talk about how a frightened seagull can inadvertently break through the casing, and a turtle can gnaw the propeller of a missile cruiser of the Russian Navy in the Cam Ranh area...

Will the Chinese comrades be happy with Russia's return to Cam Ranh? In Beijing, with the rhetoric about crazy seagulls and inadequate turtles, everything is certainly calmer, but, presumably, no one there is going to experience wild joy from the Russian return to Vietnam.
But for Russia this is the tenth thing. If there is a strategic interest in Cam Ranh, then why not take advantage of Vietnamese loyalty?

Comments from our readers:

dmi.pris

I have always considered the Vietnamese, unlike the Arabs, to be our real allies, so to speak... They now need money for development - we need a base. So let's cooperate.

tiredwithall

We can't wait. They wag a famous place. We are talking about Cam Ranh, and the mattress makers are talking about their readiness to join the Pacific Partnership. So Russia still has only two reliable allies.

Abbra

It would be interesting to imagine if ours would install their own missile defense system in Cam Ranh...

Wiruz

You never know, maybe Indonesia will want to launch a missile attack on Mongolia.

Where are there a lot of wild monkeys?

Eh, Thomas, Thomas... In Russia they thought that you really were Bach, but it turns out you are just zilch... Well, at least the statements themselves about the possibility of disqualifying the entire Russian national team and not allowing each of the Russians athletes for the Olympics in Rio, coming from none other than the IOC President, lead to this conclusion.

Did anyone think that hamsters from all sorts of gay visions and committees that Baron de Coubertin would have dispersed, excuse me, with... rags, would behave differently? Here it seems that even if Mr. Lazarev had won the competition held in Sweden, then two or three weeks later he would have admitted on the air of another heartbreaking talk show that at the time of the show he was “under meldonium.” Well, so that there would be no trace of any Russians at the Olympics in Brazil, the “friends” decided to play it safe from the very beginning, presenting materials with a “reliable” menu of Russian athletes in newspapers like “Honest Democrat” and “Pocket Freedom”:

Breakfast: meldonium porridge;
lunch: meldonium baked in meldonium; dessert “Mutko. No criminality."
dinner: Russian vodka, lots and lots of Russian vodka.

Comments from our readers:

SSR

Please don’t kick me too hard, but it seems to me that it’s time for the Russian Federation to announce that we are not going to the Olympic Games due to the fact that enormous pressure is being put on Russia to discredit the country and the athletes. In this regard, Russia is introducing a number of restrictive measures until political prostigadas stop linking sports with politics. And, by the way, it is necessary to introduce a ban on some Western drug like meldonium.
PS.
It seems to me that our people will cling to this Olympics to the last, because the officials there have such travel allowances, such numbers and women))) otherwise they are so tired that it’s time to go to Brazil. And when Mutko apologized for the athletes with meldonium, why didn’t this knyshch apologize for himself and his ministry, which should react in a timely manner to the innovations being introduced, and not wait until Western “partners” don’t charge the bream in the pug and give a dirty kick in the ass , he’s a disgrace, wiping other people’s drool off his face.

Vladimirets

On the one hand, you are right, and it will be very beautiful and symbolic. On the other hand... The life of a professional athlete is not long anyway, and in many sports it is generally fleeting. A demarche for a couple of Olympics, and the athlete will never again attend the greatest competitions in his life, there are no former Olympic champions, this is the dream of every athlete. And why did he train all his life, ruining his health, and professional sports clearly does not add to it?

Mikhail m

All big sports are on drugs. The only question is whether they are discovered to be used on demand.

Reptiloid

What does a barrel of oil have in store for us?

Over the past few days, a barrel of oil has been persistently knocking on the door of the $50 price mark. This is despite the fact that about 2 months ago there were “experts” who predicted oil prices by the end of spring at $20 per barrel and who were looking forward to the next stage of how “the Russian economy will be torn to shreds.” There is no great euphoria from the fact that oil prices have returned to fifty, for the simple reason that a simple formula works in Russia: “the more expensive the oil, the less desire the relevant officials have to work.” But those same relevant officials are clearly anticipating euphoria. Of course, the vacation can take place in full!..

I remember one person said that if the price of a barrel falls below $60, life on Earth will almost cease to exist... Bankers will be included in the Red Book... Ritual bonfires will begin to be lit at the OPEC central office...

Now it turns out that even at fifty bucks a barrel, some government officials, if not rejoicing, are quite clearly in good spirits. With the sixty dollars mentioned above, mass celebrations and eating lobsters will begin for a while, and the date of a hypothetical return to a hundred may even be declared a red day of the calendar. And tell me, how can old Barack, who has almost completed the second level of the computer toy “Tear to Shreds”, live in this situation?..

Comments from our readers:

Zyablitsev

Low oil prices benefit no one in the world! The focus of the A la 80s did not work out for our overseas comrades, the Russian economy did not collapse, but on the contrary, that’s why they are winning everything back!

Ami du peuple

Has the economy really picked up? I didn't notice something. At least it didn’t collapse - that’s good. But I am not a “leading economist” - perhaps I misunderstand something. Low prices for hydrocarbons are beneficial to the end consumer in any way. But judging by the prices for gasoline at Russian gas stations and utility bills, this axiom does not apply to us.

andj61

It's just like the old joke about physicists. An experimental physicist comes to a theorist and says that, supposedly, during the experiment, such a dependence was obtained - he holds out a graph - but, they say, it is impossible to explain. A theoretical physicist takes a graph and quickly explains the results obtained in accessible words. Here the experimenter notices that the theorist is holding the graph upside down - and informs him about this.
Well, in this case - it’s even simpler - and again it gives an explanation.
Our economic gurus do exactly the same thing - forecasts are made not at all thanks to knowledge or based on it, but purely on a whim, but in hindsight they can explain absolutely everything!

Citizens parasites, two steps forward!..

Last week, a statement by Secretary of State - Deputy Minister of Labor and Social Protection Andrei Pudov caused a lot of noise. This statement related to the fact that the Ministry of Labor is discussing the possibility of introducing a so-called tax on parasitism in the Russian Federation. The point is that taxes can be imposed on citizens of a country who are of working age, but for a long time (for reasons not related to health, for example) not officially employed in the labor sphere.

The main question here is who today is the state ready to classify as parasites? Those who provide for themselves and their family with their labor, despite “the care of government officials,” or the government officials themselves, who often mask the status of “parasitism” with the status of “advisor to an assistant deputy” or the status of “second deputy junior member of the expert council under the monitoring group”? And in general, what should we do with this law, when the attendance in the meeting room of the lower house of parliament is usually such that it is precisely this that suggests real parasitism at the expense of hard-working voters...

Comments from our readers:

dmi.pris

This is insanity: parasites are discussing the law on parasitism...

Renat

All that remains is to revive the “by the balls” law. If anyone remembers, the tax for childlessness.

atalef

In general, the normal state of a person’s soul is to do what he FAVORITE, preferably a minimum of hours and with a maximum salary.
And if a person is able not to work and has the means - yes to his health.
The question may only be one category of the population that does not want to work, but at the same time demands that they be provided with benefits and health insurance. This is the contingent that needs to be fought, and the rest...
Those who can afford not to work and don’t have to pay citizens’ taxes benefit from their health.
Disabled people and pensioners should receive a quality and living conditions that correspond to the average level. Children and adolescents - medical care and education. And the rest - life will force them to work. Or welcome to the trash.

These are the “realities”

Last week, all “progressive humanity”, represented by those who draw their rules of life exclusively from CNN reports, materials from Voice of America and Radio Liberty, reflected on the blocking of one of the brainchilds of that same Radio Liberty - the website “Crimea. Realities." The site was eventually unblocked, but the publication of speculation and outright lies by bots did not actually disappear.

At one time, the “voices of America” and “free radio stations” did their job - they buzzed so much into the ears of the Soviet people that most of the people really began to think about what was better: worn jeans as “humanitarian aid” from the United States or a united country? And then they didn’t even ask the people what was better... They simply threw holey pants, cola, chewing gum and other benefits of democracy into the crowd, and when the people had chewed and swallowed their fill, then, looking around, they suddenly realized that their native country was already No.

Is it necessary to block this obvious anti-Russian heresy today? So the fact of the matter is that in Soviet times they were “jammed” - what was the point? No, now it is really necessary, as one well-known comrade (who is not everyone’s comrade) said, to take a different path. Moreover, Russians (with the rare exception of non-living people) have managed to develop a stable immunity to the nonsense of “the freest radio stations and television channels.” The main thing is that we ourselves do not give our immunity an unacceptable test of strength.

Comments from our readers:

Alexander Romanov

I tried to leave a comment on Radio Liberty. I wrote that their article was fake and sent a comment. First, the inscription on the screen: “After checking your comment by the moderator, your comment will be added.” 3 minutes passed, and I got a message on the screen: “You are banned.”
Freedom of speech, American style.

Rostislav

The site was unblocked. It turns out that their “stomping their feet” makes an impression, as a result of which they become even more impudent. Here are the questions for the Prosecutor General’s Office and Roskomnadzor: how long will they allow all these “freedoms” to frolic in Russia?!

Mountain shooter

For the benefit of the website “Crimea. Realia" doesn't work. But there is no need to close them either. You can watch Ukrainian TV channels through the network. And understand first-hand how exactly the “Svidomo” presenters (and editors) are brainwashed. The absence of Russian-speaking presenters, IMHO, somewhat reduces the effectiveness of ukropaganda, since MOST residents of Maidania understand the “language” BADLY and prefer to speak Russian, simply because... Was “Censor” really able to somehow influence our attitude towards Maidania? Just as we hated the Nazis, we still hate them.

The opposite point of view gives balance to the bipolar picture of the world, and does not allow OUR information systems to “fall asleep” and stop working actively. Being an outpost of the USSR with its one-sided political information, I would not want them to be repeated. Since the imbalance “in the opposite direction” that began during perestroika greatly influenced many, leading the majority of the population into confusion. And the immoderate love for everything Western then went off scale. Because of the uncritical perception of information “from there”.

Occupiers, dear ones, well, buy some sprats...

And I want it, and it injects me. Approximately according to this logic, there are overly proud neighbors from the Baltic republics, whose authorities shout at every corner about “Soviet occupation” and “Putin’s aggression,” and business representatives are increasingly visiting Russia in search of lucrative contract offers.

And indeed, when the only industrial production the Western partners left to the three Baltic sisters were factories for the production of smoked sprat, which the Western partners themselves don’t need for the hell of it, then politicians can only focus even more actively on yapping about Russian aggression, and business representatives travel with petitioners to St. Petersburg and Moscow. Like, why are you paying attention to these politicians - let's trade as before. We say: but before, like “occupation”, all that... Baltic business quietly responds to this: your “occupiers” gave us the opportunity to get a free education in the best universities in the country, built us houses, gave us jobs at one time, provided us with free medical care maintenance, and they didn’t urinate in the flowerbeds - well, buy some sprats already!..

Comments from our readers:

baudolino

ARES623

What a simplified, to put it mildly, vision of reality. The most profitable and highly profitable business today is politics. And this is not only in Russia, it is everywhere - in Europe, in Asia, and in America. Those who write the rules of the game always make the biggest profits, and today politicians have this right and opportunity. Businessmen are increasingly at war with trade unions, anti-monopoly activists and other bullies who do not want to deal with the real economy.

Siberian

So this is exactly what they accuse us of - they built gigantic, useless enterprises in the quiet and cozy agricultural country of Latvia, ruined the water meadows with hydroelectric power plants, brought them so much grief, so much grief... And guess - why? Do not know. And all in order to ferry drunk St. Petersburg men from St. Petersburg to wonderful and magical Latvia (to have something to do). But Latvia didn’t ask for anything like that. This is the reasoning of a person with a higher education (still Soviet) 3 years ago.

Tanks for the Airborne Forces

The commander promised to introduce 6 tank companies equipped with T-72B3M tanks into the Airborne Forces by the end of this year. And in the future, in two years, these companies will be developed into full-fledged battalions. The fact is that heavy tanks cannot be dropped in the usual way. And there are not many aircraft in the world capable of doing this. You can literally count them piece by piece. And it is impossible to modernize tanks for landing. So why does General Shamanov make such statements? And he does them not for the future, sometime later, but by the end of this year? Why does the commander require strengthening the already sufficiently increased fire and armor power of formations and units of the Airborne Forces?

Of course, there is no such thing as a lot of equipment, good and different, for one type of army or another. And therefore, the Airborne Forces can be equipped, as it were, with “Armatas” ... But if they do have tanks, then certainly not for “carrying” them through the air - for landing on areas of the terrain held by the landing force (or only designated for holding) behind enemy lines. Driving back and forth "Ruslans" (of which, to put it mildly, there are not so many), and even an IL-76 for "landing tanks" - not a single military leader, as they say, would drink that much... But as a motorized rifle addition with a good armor and a serious caliber - it is quite possible, especially since the Airborne Forces are still a separate branch of the military, and not something as part of something... And God himself ordered the separate branch of the military to rely on themselves under any conditions developing on the theater of operations .

Comments from our readers:

svp67

The realities of our time are such that our airborne forces need strong armor and a powerful gun...

Alex_59

I still don’t understand from the article how they are going to deliver tanks to the defense sites of objects captured by paratroopers. And why can’t motorized riflemen with their tanks solve this problem? The PDP has captured the airfield, and to hold it, a tank company from a regular linear combined arms unit is transferred there by landing. What is the problem?

In Soviet times, there was an experimental army corps of mixed motorized rifle and airborne assault forces. It was supposed to act according to a similar scheme. Paratroopers in helicopters captured an object in the depths of the defense, and the ground component of the corps, with a powerful concentrated blow, broke through in a narrow area to this already captured object on the ground with its tanks and artillery. But this was done in the interests of the ground forces, and not the airborne forces, i.e. tasks were solved tactically.

domokl

Airborne assault regiments subordinate to the district commander were in two districts. And there were only two regiments. Indeed, they were supposed to be used according to the scheme you voiced. But at present the Airborne Forces are independent. which means the issue of attached motorized rifles must be resolved at a very serious level. And this time...

Moore

In other words:
-paratroopers need tanks when using them as conventional motorized infantry;
-no one in their right mind would transport tanks by air to captured and held targets in conditions of unsuppressed enemy air defense.

Science under the Security Council

The implementation of existing plans to renew the armed forces and modernize the defense industry continues. In parallel with such work, activities are being carried out aimed at optimizing the programs being implemented and correcting identified problems. A few days ago, the Russian Security Council held another event dedicated to the development of the defense industry.

The council discussed the main directions of development of the technological sector in Russia. These are communication, navigation, control, reconnaissance, electronic warfare systems and much more. The very fact that such meetings are being held puts us in a positive mood, because just recently it was generally accepted that the development of technology within Russia is a joke, because “everything can be ordered from the Chinese or Germans, and then a quick screwdriver assembly can be organized.” . However, well-known events forced the “pot to boil.” The main thing is that the “cooking” process is not limited to paper conclusions alone, but is closer to practical reality.

Comments from our readers:

Atos_kin

It is necessary to create and approve by the Security Council a classifier of defense technologies. Determine the level gradation, sequence and those responsible in the country for implementation in industry. NTS under the Security Council is good.

Astrey

I would like to soon get acquainted with a LARGE article: “The Scientific Council under the Security Council CHARACTERIZED the situation with basic and critical technologies, and MADE RECOMMENDATIONS for the further development of the country for the next 15 years.”

iorius

The situation with basic technologies is critical - this is clear even without study. But recommending specific measures and personnel decisions is the task of the council.

Let's sing about the facts

Discussion continues about the politicized Eurovision Song Contest. In connection with the victory at the competition of a Ukrainian singer who performed the song “1944” about the deportation of the Crimean Tatars, the world began to discuss which version of the song should be offered as an answer worthy of the first prize. Norwegian political scientist Bjorn Nystad suggested that Russia nominate a performer for a song competition with a song about the atrocities of Bandera and his associates in World War II: “Ukrainian fascists, Bandera and his friends, killed Poles, Jews and representatives of other ethnic groups during World War II. According to the logic of the jury, this is also a historical fact that happened a long time ago. Russian artists have the right to sing about Bandera’s atrocities next year, because this is also not politics.”

Let us remind you that the Ukrainian junta to this day barks in tandem with Western mongrels, accusing Russia of either “aggression” or “annexation”. Meanwhile, the Maidan regime continues to commit crimes against civilians in Donbass. And throughout Ukraine the situation is terrible - real tyranny reigns in the country, and there’s nothing to say about the economy: complete collapse, corruption, theft, and even the IMF doesn’t want to give any more money.

And Jamala performs at Eurovision. And the political performance becomes a pop farce. In this case, indeed, why shouldn’t political scientists start singing?

Comments from our readers:

Michael67

I thought Europe had finally turned upside down. But no. They still have sensible people. Thank you, Bjorn Nystad, for your clear mind. But now we’ll still beat you up at hockey...

Major Yurik

I don’t see the point in singing songs, even about the atrocities of Bandera’s followers, in a public toilet, into which these same Banderaites turned Ukraine. Europe likes it, let them cry in front of their fosterlings, knee-deep in the blood of the children and elderly of Donbass. We must finally remember Russian pride, and not money at any cost!

Tatiana

Thank you, Elena Gromova, for the article! You have an absolutely correct formulation of the question. I would add one more thing. I think that many will come to this opinion over time.
I do not believe that Jamala did not understand that she was deliberately participating in a political provocation against the historical truth of the betrayal of the overwhelming majority of the Crimean Tatars during the Second World War and against Russia - the country in which she hospitably lives with her parents, being a citizen of Ukraine. We just need to expel such enemies of the Russian Federation from the country! Moreover, she is a foreigner. Business! What problems could there be if her political action had such a negative, hostile, negative political resonance? During a new war with Russia, she will be the first to go somewhere to the USA or England. The “legs” of her songs seem to grow there.
For example, the Maidan girl with a dream of “lace panties” in the EU and aggressiveness against Russia was not given the job in the Russian Federation that she was counting on. She still sticks around in Ukraine. And with Jamala, everything for Russia is much steeper politically and much more hostile!
We need to take action. NATO is now threatening Russia with war with might and main - and why do we need Jamal in our rear?!

The future of Russian defense is visible today

Russian defense assets are already sufficient today to neutralize an attack and provide a worthy response. The country's leadership returned to the original principle of forming defense. “Necessary sufficiency,” A. Staver calls this principle. “Does it really matter how many times a country’s nuclear weapons can destroy the planet? Once or ten... Is it so important to have a lot? Maybe it’s enough to have enough to be sure of 100% repelling an attack and 100% destruction of the enemy?” - the observer argues.

In the coming years, we will hear about new systems that will become a headache for potential adversaries.

The systematic reform of the army, which, according to one high-ranking American general, has made the modern Russian army the strongest since the collapse of the USSR, is very worrying for other strategists overseas. And this is the best indicator of the correctness of reforms in the army. In addition, successful operations in Syria and Crimea showed the world Russia's capabilities.

Comments from our readers:

Ivan Slavyanin

We should not be ashamed of our complexes... neither the Iskanders, nor the Yars with the Topols.

Mitek

Ground launchers are essentially medium-range missiles. In the future, they will be replaced by hypersonic systems. Install a special warhead, and voila: a first strike weapon against missile brigades, early warning systems, command posts, communications centers, and air defense system facilities. And then the wave of CR. Last time we had Cuba. I hope our people will figure out how to respond to mattresses.
That's not even the point. The problem is that in Russia the population is very crowded in several places, and the breakthrough of even one combat unit leads to catastrophic consequences. There will be no time to evacuate. The bomb shelter system is dead.

Shiva83483

Well, what can I say about this... In the good old days, when I was little, I very clearly remember one slogan of the USSR: “We will protect the interests of the USSR anywhere in the world.” That's when NATO was afraid of us. So, maybe we should remember the motto? What do you think, comrades?

From now on, attempts by the United States and NATO to gain qualitative military superiority over the Kremlin are doomed to failure. Military victory over Russia, as in Soviet times, has become absolutely impossible, Dushenov believes. In his opinion, President Putin’s personal merit in achieving such a result is indisputable. Already in the foreseeable future, Russia will turn “into the generally recognized leader of the world resistance to atheistic globalization, the main defender of the traditional spiritual, religious, moral and historical values ​​of all peoples of the Earth in the face of the global aggression of the atheistic West.” And the author concludes: “Help us, Lord! Amen".

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