The public catering trust is a state primary economic organization endowed with fixed and working assets, operating on a full cost-accounting basis, having its own independent balance sheet and a settlement account with the State Bank, and possessing the rights of a legal entity.
The public catering trust manages subordinate enterprises in accordance with plans, targets, and limits approved by a higher governing body: the department (main department) of public catering (trade) of the Council of Ministers of an ASSR, the executive committee of the territorial (regional, city) Council of People’s Deputies, or the ministries of trade of an ASSR or a Union republic. Public catering trusts are established in cities and urban-type settlements and объединяют a network of public catering enterprises on an administrative-territorial basis or by specialization, taking into account the consumer groups served; their structure may include the necessary technical and auxiliary services (bases, warehouses, vegetable storage facilities, a motor transport unit, subsidiary agriculture, and other services).
Trusts that объединяют a network of public catering enterprises on an administrative-territorial basis are divided into district, inter-district, and city trusts; specialized trusts include: a trust of restaurants and cafes, a trust of station restaurants, a student catering trust, etc.
Public catering trusts may have an annual retail turnover ranging from 1 to 25 million rubles.