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PROVISION OF SUBSIDIES TO SMALL AND MEDIUM ENTERPRISES FOR PARTIAL REIMBURSEMENT OF EXPENSES FOR ARRANGEMENT OF DAY-CARE GROUPS FOR PRE-SCHOOL CHILDREN AND OF ANY OTHER SIMILAR CHILD-MINDING ACTIVITIES
Subsidies are extended to SME subjects to cover expenses which have been incurred since 1 January 2014.

Subsidies for establishment of educational centres for pre-school children can be used to cover the following expenses:

- acquisition and repair (reconstruction) of the building and premises;

- acquisition of inventory, furniture, equipment (except for expenses pertaining purchase of educational means, games and toys), including those that are necessary to ensure full compliance with the requirements of the Federal Supervision Agency for Customer Protection and Human Welfare, the Ministry of the Russian Federation for Affairs for Civil Defense and Elimination of Consequences of Natural Disasters and other requirements according to the Russian legislation which should be met to arrange proper work of educational pre-school centres;

- providing equipment and facilities for buildings, constructions, premises and territories (including fully equipped classrooms, rooms and areas for workshops, facilities for physical culture and sport, food service and medical service stations) needed for conducting educational activities in accordance with the licensed or scheduled for licensing educational programmes for pre-school children as well as for child-care and child-minding which comply with all the demands of the Russian legislation in the field of education;

- training and continuing professional development of teaching staff and other employees at educational institutions which have the corresponding educational license to enable them to conduct educational activities on pre-school educational programmes specified in the license as well as on child-care and child-minding in compliance with the requirements of the Russian legislation in the field of education.

In case a small or medium enterprise has conducted educational activities for less than one calendar year since the date of its state registration in the form of a legal entity (individual entrepreneur) as of the application date, all expenses pertaining rent of premises, public utilities, including payment for electricity supply, are reimbursed.

Not more than 50% of actual expenses are subsidized, moreover, the subsidy should not exceed 10 million rubles per one subsidy recipient. Educational centre for pre-school children, thus, undertakes the responsibility to work for at least 5 more years after the receipt of the subsidy.