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The document ceased to be valid since May 4, 2018 according to Item 3 of the Instruction of the Central bank of the Russian Federation of February 8, 2018 No. 4715-U

It is registered

Ministry of Justice

Russian Federation

On July 6, 2017 No. 47322

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of March 24, 2017 No. 4323-U

About forms, procedure and terms of creation and submission to the Bank of Russia of reports by joint-stock investment funds, managing companies of investment funds, mutual investment funds and non-state pension funds

This Instruction based on the subitem 3 of Item 2 of Article 39, Items 1 and 2 of Article 54 and subitem 5 of Item 2 of article 55 of the Federal Law of November 29, 2001 No. 156-FZ "About investment funds" (The Russian Federation Code, 2001, No. 49, Art. 4562; 2004, No. 27, Art. 2711; 2006, No. 17, Art. 1780; 2007, No. 50, Art. 6247; 2008, No. 30, Art. 3616; 2009, No. 48, Art. 5731; 2010, No. 17, Art. 1988; No. 31, Art. 4193; 2011, No. 48, Art. 6728; No. 49, Art. 7040, Art. 7061; 2012, No. 31, Art. 4334; 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, Art. 4084; No. 51, Art. 6695, Art. 6699; 2014, No. 11, Art. 1098; 2015, No. 27, Art. 4001; No. 29, Art. 4357; 2016, No. 1, Art. 47; No. 23, Art. 3301; No. 27, the Art. 4225, the Art. 4294) (further - the Federal Law of November 29, 2001 No. 156-FZ), the paragraph of the seventeenth subitem 1 of Item 3 of Article 34, paragraphs of the ninth and fourteenth of article 36.14 of the Federal Law of May 7, 1998 No. 75-FZ "About non-state pension funds" (The Russian Federation Code, 1998, No. 19, Art. 2071; 2001, No. 7, Art. 623; 2002, No. 12, Art. 1093; 2003, No. 2, Art. 166; 2004, No. 49, Art. 4854; 2005, No. 19, Art. 1755; 2006, No. 43, Art. 4412; 2007, No. 50, Art. 6247; 2008, No. 18, Art. 1942; No. 30, Art. 3616; 2009, No. 29, Art. 3619; No. 48, Art. 5731; No. 52, Art. 6450, Art. 6454; 2010, No. 17, Art. 1988; No. 31, Art. 4196; 2011, No. 29, Art. 4291; No. 48, Art. 6728; No. 49, Art. 7036, Art. 7037, Art. 7040, Art. 7061; 2012, No. 31, Art. 4322; No. 47, Art. 6391; No. 50, Art. 6965, Art. 6966; 2013, No. 19, Art. 2326; No. 30, Art. 4044, Art. 4084; No. 49, Art. 6352; No. 52, Art. 6975; 2014, No. 11, Art. 1098; No. 30, Art. 4219; 2015, No. 27, Art. 3958, Art. 4001; No. 29, Art. 4357; 2016, No. 1, Art. 41, Art. 47; No. 27, the Art. 4225) (further - the Federal Law of May 7, 1998 No. 75-FZ) and article 76.6 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, of the Art. 4225, of the Art. 4273, of the Art. 4295) establishes forms, procedure and terms of creation and submission to the Bank of Russia of reports by joint-stock investment funds, managing companies of investment funds, mutual investment funds and non-state pension funds (further - the reporting).

1. The reporting is constituted and it is represented in forms according to the procedure and the terms established by appendices 1 - 12 to this Instruction, taking into account the requirements provided by Items 2 - 8 these Instructions, since the month under report following after month in which this Instruction becomes effective.

2. Together with the report of joint-stock investment fund on form 0420502 "The certificate of net assets value, including asset cost (property), joint-stock investment fund (mutual investment fund)" for April, July and October joint-stock investment fund is submitted in the Bank of Russia intermediate accounting (financial) records respectively for the first quarter, the first half of the year and 9 months.

Together with the report of joint-stock investment fund on form 0420502 "The certificate of net assets value, including asset cost (property), joint-stock investment fund (mutual investment fund)" for January joint-stock investment fund is submitted in the Bank of Russia annual accounting (financial) accounts in the structure provided by paragraphs the second, the third, fifth and sixth Item 2.1 of the Provision of the Bank of Russia of February 3, 2016 No. 532-P "Industry standard of financial accounting "Procedure for creation of accounting (financial) records of professional participants of the security market, joint-stock investment funds, organizers of trade, the central partners, the clearing organizations, specialized depositaries of investment fund, mutual investment fund and non-state pension fund, managing companies of investment fund mutual investment fund and non-state pension fund, bureau of credit histories, credit rating agencies, insurance brokers", No. registered by the Ministry of Justice of the Russian Federation on March 2, 2016 41299, on December 15, 2016 No. 44749 (further - the Provision of the Bank of Russia of February 3, 2016 No. 532-P).

Together with the report of joint-stock investment fund on form 0420502 "The certificate of net assets value, including asset cost (property), joint-stock investment fund (mutual investment fund)" for March joint-stock investment fund is submitted in the Bank of Russia annual accounting (financial) accounts in the structure provided by Chapter 2 of the Provision of the Bank of Russia of February 3, 2016 No. 532-P, and audit opinion by results of audit inspection of annual accounting (financial) accounts of joint-stock investment fund.

3. Together with the report of managing company of investment funds, mutual investment funds and non-state pension funds (further - managing company) in form 0420501 "General information about managing company" for April, July and October managing company the intermediate accounting (financial) records respectively for the first quarter, the first half of the year and 9 months are submitted in the Bank of Russia.

Together with the report of managing company on form 0420501 "General information about managing company" for January managing company the annual accounting (financial) accounts in structure, stipulated in Item 1 and the subitem "b" of Item 2 of the order of the Ministry of Finance of the Russian Federation of July 2, 2010 are submitted in the Bank of Russia to No. 66n "About forms of accounting records of the organizations", No. registered by the Ministry of Justice of the Russian Federation on August 2, 2010 18023, on December 13, 2011 No. 22599, on October 4, 2012 No. 25592, on December 29, 2012 No. 26501, on April 30, 2015 No. 37103 (further - the order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n).

Together with the report of managing company on form 0420501 "General information about managing company" for March are represented to the Bank of Russia:

annual accounting (financial) accounts of managing company in the structure provided by the order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n, and audit opinion by results of audit inspection of annual accounting (financial) accounts of managing company;

audit opinion by results of annual audit inspection of accounting and creation of the reporting concerning the property constituting mutual investment fund and transactions with this property.

4. The reporting provided in appendices 2 - 5, 11 and 12 to this Instruction, represented by joint-stock investment fund, is signed by the head of joint-stock investment fund or person fulfilling its duties.

The reporting provided in appendices 1 - 12 to this Instruction, represented by managing company, is signed by the head of managing company or person fulfilling its duties.

The reporting provided in appendices 2, of 3, 5 to this Instruction is also signed by the authorized person of specialized depositary of joint-stock investment fund (mutual investment fund).

The reporting provided in appendices 6, 7 and 9 to this Instruction is also signed by the authorized person of specialized depositary of non-state pension fund.

The reporting provided in appendix 4 to this Instruction is also signed by the authorized person of person performing maintaining the shareholder register of joint-stock investment fund (owners of investment shares of mutual investment fund).

5. Data on all indicators provided in it shall be provided in the reporting. In case of lack of measure values in the reporting in the corresponding column (line) it is put down "About" (zero) for numerical indicators and "-" (crossed out section) for symbolical indicators, except for column 6 of the report on form 0420510 "Information on persons to whom managing companies carrying out identification is entrusted", established in appendix 8 to this Instruction. If the reporting contains only zero measure values, the joint-stock investment fund and managing company represent to the Bank of Russia the specified reporting with zero measure values.

6. The reporting together with the documents provided by Items 2 and 3 of this Instruction is submitted in the Bank of Russia in electronic form, No. 3906-U signed by the strengthened qualified digital signature according to requirements of the Instruction of the Bank of Russia of December 21, 2015 "About order of interaction of the Bank of Russia with not credit financial credit institutions and other participants of information exchange when using of information resources of the Bank of Russia, including private office by them, and also procedure and terms of the direction other participants of information exchange of the notification on use or notifications on refusal of use of private office", No. 41289 registered by the Ministry of Justice of the Russian Federation on March 1, 2016.

In case of identification by joint-stock investment fund or managing company of the facts of submission to the Bank of Russia of the reporting or intermediate accounting (financial) records of joint-stock investment fund or the managing company containing incorrect or irrelevant measure values for any accounting period within the last 3 years or the annual accounting (financial) accounts of joint-stock investment fund or managing company provided according to the paragraph to the second Item 2 and the paragraph 2 Items 3 presents of the Instruction, the corrected reporting shall be sent to the Bank of Russia within 10 working days following behind day of emergence of the bases for modification. In case of need modification of the specified reporting provided for one or several accounting periods to the Bank of Russia, each corrected reporting goes to the Bank of Russia the separate electronic document to which the file containing list of incorrect measure values and the description of the reasons of their reflection is attached.

7. In case of assignment of rights and obligations of managing company of mutual investment fund according to the trust management agreement of mutual investment fund of other managing company the reporting provided by this Instruction concerning the relevant mutual investment fund and audit opinion by results of annual audit inspection of accounting and creation of the reporting concerning the property constituting this mutual investment fund, and transactions with this property is submitted in the Bank of Russia person which is managing company of mutual investment fund on reporting date of creation of the reporting.

8. If the last day of term of submission of the reporting falls on the output or non-working holiday recognized by that legislation of the Russian Federation, then the termination of term of its representation is transferred to the next working day following it.

9. The list of forms of the reporting and the other information represented by joint-stock investment funds and managing companies is given in appendix 13 to this Instruction.

10. This Instruction becomes effective after 10 days after day of its official publication.

11. From the date of entry into force of this Instruction to declare invalid the Instruction of the Bank of Russia of December 16, 2015 No. 3901-U "About terms and procedure for creation and submission to the Bank of Russia of the reporting of joint-stock investment fund and the reporting of managing company of investment funds, mutual investment funds and non-state pension funds", registered by the Ministry of Justice of the Russian Federation on January 28, 2016 No. 40887).

Chairman of the Central bank of the Russian Federation

E. S. Nabiullina

Appendix 1

to the Instruction of the Bank of Russia of March 24, 2017 No. 4323-U "About forms, procedure and terms of creation and submission to the Bank of Russia of reports by joint-stock investment funds, managing companies of investment funds, mutual investment funds and non-state pension funds"

(form)

General information about managing company as of ______________________ 20 __ years

 

                                             Form code on OKUD <1> 0420501

 

                                                                  Monthly

 

Reporting date:


 

Section I. Details of managing company

 

Full name of managing company

PSRN <2> of managing company

INN <3> managing company

License number of managing company on implementation of the related activity

Date of provision of the license of managing company for implementation of the related activity

1

2

3

4

5






 

   --------------------------------

   <1> All-Russian qualifier of managerial documentation.

   <2> Primary state registration number.

   <3> Identification taxpayer number.

 

Location of managing company

The address for the direction of post correspondence

Phone numbers

Numbers of faxes

E-mail addresses

The website address on the Internet

Address of the actual finding of managing company

6

7

8

9

10

11

12








 

Section II. Data on separate divisions of managing company

 

Line number

Full name

Date of opening

Type

Location

Phone numbers

The performed functions

1

2

3

4

5

6

7








 

Section III. Information about employees of managing company

 

Line number

Type of data

Content

1

2

3

1.

Information about workers (without separate divisions)


1.1.

Information about the head


1.1.1.

The name of position according to the staff list of the organization


1.1.2.

Date of position assignment of the head


1.1.3.

Surname, name, middle name (in the presence of the last)


1.1.4.

INN <1> or in case of absence other identifier


1.1.5.

Series (in the presence) and document number, the physical person proving the identity


1.1.6.

Data on all available competence certificates of the specialist of the financial market (qualification, series, number, date of issue)


1.2.

Information about the controller (head of internal control) and service of internal control


1.2.1.

The name of position of the controller (head of internal control) according to the staff list of the organization


1.2.2.

Date of position assignment of the controller (head of internal control)


1.2.3.

Surname, name, middle name (in the presence of the last) the controller (head of internal control)


1.2.4.

INN <1> or in case of absence other identifier of the controller (head of internal control)


1.2.5.

Series (in the presence) and document number, the physical person proving the identity


1.2.6.

Data on all available competence certificates of the specialist of the financial market (qualification, series, number, date of issue) of the controller (head of internal control)


1.2.7.

The list of types of activity of the organization concerning which person performs functions of the controller (head of internal control) according to the job description


1.2.8.

The number of workers in service of internal control (in case of its availability)


1.3.

Information about the special official of managing company responsible for implementation of rules of internal control for the purpose of counteraction of legalization (washing) of income gained in the criminal way and to terrorism financing (further - POD/FT)


1.3.1.

The name of position according to the staff list of the organization


1.3.2.

Date of position assignment


1.3.3.

Surname, name, middle name (in the presence of the last)


1.3.4.

INN <1> or in case of absence other identifier


1.3.5.

Series (in the presence) and document number, the physical person proving the identity


1.3.6.

Data on all available competence certificates of the specialist of the financial market (qualification, series, number, date of issue)


1.3.7.

Higher education


1.3.8.

Training in the POD/FT program (document details)


1.3.9.

The work experience connected with fulfillment of duties on POD/FT


1.4.

Information about the chief accountant


1.4.1.

The name of position according to the staff list of the organization


1.4.2.

Date of position assignment


1.4.3.

Surname, name, middle name (in the presence of the last)


1.4.4.

INN <1> or in case of absence other identifier


1.4.5.

Series (in the presence) and document number, the physical person proving the identity


1.4.6.

Data on all available competence certificates of the specialist of the financial market (qualification, series, number, date of issue)


1.5.

Information about the legal entity (individual entrepreneur) with which the contract for conducting financial accounting is signed


1.5.1.

Full name (surname, name, middle name (in the presence of the last)


1.5.2.

INN <1>


1.5.3.

PSRN <2> (PSRNSP) <3>


1.5.4.

Location (residence)


1.5.5.

Agreement number


1.5.6.

Date of the agreement


1.6.

General information about workers


1.6.1.

Total quantity of workers


1.6.2.

Total quantity of workers in division (divisions), to which functions (which) implementation of activities of managing company belongs


1.6.3.

Total quantity of employees of managing company in division (divisions), to which functions (which) implementation of activities of managing company belongs, having the competence certificate on qualification the specialist of the financial market in management of investment funds, mutual investment funds and non-state pension funds


2.

Information about employees of separate division (it is filled separately for each separate division)



Full name of separate division


2.1.

Information about the head of separate division


2.1.1.

The name of position according to the staff list of the organization


2.1.2.

Date of position assignment of the head


2.1.3.

Surname, name, middle name (in the presence of the last)


2.1.4.

INN <1> or in case of absence other identifier


2.1.5.

Series (in the presence) and document number, the physical person proving the identity


2.1.6.

Data on all available competence certificates of the specialist of the financial market (qualification, series, number, date of issue)


2.2.

Information about the controller (head of internal control) and service of internal control of branch


2.2.1.

The name of position of the controller (head of internal control) according to the staff list of the organization


2.2.2.

Date of position assignment of the controller (head of internal control)


2.2.3.

Surname, name, middle name (in the presence of the last) the controller (head of internal control)


2.2.4.

INN <1> or in case of absence other identifier of the controller (head of internal control)


2.2.5.

Series (in the presence) and document number, the physical person proving the identity


2.2.6.

Data on all available competence certificates of the specialist of the financial market (qualification, series, number, date of issue) of the controller (head of internal control)


2.2.7.

The list of types of activity of the organization concerning which person performs functions of the controller (head of internal control) according to the job description


2.2.8.

The number of workers in service of internal control (in case of its availability)


2.3.

General information about employees of separate division


2.3.1.

Total quantity of workers


2.3.2.

Total quantity of workers in division (divisions), to which functions (which) implementation of activities of managing company belongs


2.3.3.

Total quantity of employees of managing company in division (divisions), to which functions (which) implementation of activities of managing company belongs, having the competence certificate on qualification the specialist of the financial market in management of investment funds, mutual investment funds and non-state pension funds


 

   --------------------------------

   <1> Identification taxpayer number.

   <2> Primary state registration number.

   <3>    Primary state registration number of individual

entrepreneur.

 

Section IV. Data on internal documents of managing company (rules, regulations and other documents) establishing requirements to activities of the managing company performed based on the corresponding license (except for obligatory internal documents, stipulated by the legislation the Russian Federation)

 

Line number

Name of the document

Approval date of the last edition of the document

Short description of contents of the document

1

2

3

4





 

Section V. Data on mutual investment funds, trust management of which is exercised by managing company

 

Line number

Complete name of mutual investment fund

Registration number of rules of trust management of mutual investment fund

Type of mutual investment fund

Category of mutual investment fund

Investment shares of fund are intended for skilled investors (yes (is not present)

The status of mutual investment fund (in forming stage, completed the formation, in termination stage)

1

2

3

4

5

6

7








 

Section VI. Data on the hypothecation certificates of participation certifying share in the right of common property to mortgage covering, trust management of which is exercised by managing company

 

Line number

The individual designation identifying hypothecation certificates of participation with mortgage covering

Registration number of rules of trust management of mortgage covering

1

2

3




 

Section VII. Data on the joint-stock investment funds which delivered investment reserves in trust management of managing company

 

Line number

Full name of joint-stock investment fund

License number of joint-stock investment fund

Category of joint-stock investment fund

Shares of fund are intended for skilled investors (yes (is not present)

1

2

3

4

5






 

Section VIII. Data on implementation of investment of means of pension accruals by managing company for financing of payment of funded pension based on the contract with the Pension Fund of the Russian Federation

 

Line number

Agreement number of managing company with the Pension Fund of the Russian Federation based on which investment is performed

Date of the contract of managing company with the Pension Fund of the Russian Federation based on which investment is performed

1

2

3




 

Section IX. Data on the non-state pension funds placing means of pension reserves and (or) investing means of pension accruals through managing company

 

Line number

Full name of non-state pension fund

License number of non-state pension fund on implementation of the related activity (registration number)

Agreement number of managing company with non-state pension fund concerning pension accruals

Date of the contract of managing company with non-state pension fund concerning pension accruals

Agreement number of managing company with non-state pension fund concerning pension reserves

Date of the contract of managing company with non-state pension fund concerning pension reserves

1

2

3

4

5

6

7








 

Section X. Data on implementation by managing company of trust management of accumulatings for housing providing the military personnel

 

Line number

Agreement number of managing company with the federal executive body providing functioning of accumulative and mortgage system

Date of the contract of managing company with the federal executive body providing functioning of accumulative and mortgage system

1

2

3




 

Section XI. The information about the insurers investing own means (capital) and (or) means of insurance reserves through managing company

 

Line number

Full name of the insurer

Registration number of entry in the unified state register of subjects of insurance case

Agreement number of managing company with the insurer concerning own means (capital) and (or) means of insurance reserves of the insurer

Date of the contract of managing company with the insurer concerning own means (capital) and (or) means of insurance reserves of the insurer

1

2

3

4

5






 

Section XII. Data on other types of activity performed by managing company based on license for activities on trust management of investment funds, mutual investment funds and non-state pension funds

 

Line number

Description of type of activity

Legislative bases of implementation of the corresponding type of activity

Agreement number, concluded by managing company based on which activities are performed

Date of the agreement signed by managing company based on which activities are performed

Full name (surname, name, middle name (in the presence of the last) the partner under the agreement signed by managing company based on which activities are performed

The identifier of the partner under the agreement (INN <1> or in case of absence other identifier - for legal entities; The Insurance Number of Individual Ledger Account <2> or in case of absence other identifier - for physical persons)

1

2

3

4

5

6

7








 

   --------------------------------

   <1> Identification taxpayer number.

   <2> Insurance number of the individual ledger account.

 

Section XIII. Data on property concerning which the managing company renders the corresponding services

 

Line number

Indicator

Measure value on reporting date (if on reporting date the measure value is not calculated - for the last settlement date preceding reporting date), rubles

Share from total sum, as a percentage

1

2

3

4

1.

Aggregate value of net assets of the mutual investment funds specified in the Section V of the report



2.

The cumulative size of the mortgage coverings specified in the Section VI of the report



3.

Aggregate value of net assets of the joint-stock investment funds specified in the Section VII of the report



4.

Aggregate value of net assets in which means of pension accruals which investment is performed by managing company based on the agreements specified in the Section VIII of the report are invested



5.

Aggregate value of net assets in which means of pension accruals which investment is performed by managing company based on the agreements specified in the Section IX of the report are invested



6.

Aggregate market value of pension reserves of non-state pension funds which placement is performed by managing company based on the agreements specified in the Section IX of the report



7.

Aggregate value of net assets in which accumulatings for housing providing the military personnel are invested trust management of which exercises managing company based on the agreements specified in the Section X of the report



8.

The cumulative size of own means (capital) and insurance reserves of insurers which investment is performed by managing company based on the agreements specified in the Section XI of the report



9.

The cumulative size of investment portfolios, trust management of which are exercised by managing company based on the agreements specified in the Section XII of the report



10.

Total sum of the measure values specified in lines 1 - 9 these Sections


100%

 

Section XIV. Data on remuneration of managing company

 

Line number

Agreement type

Total amount of the remuneration which is actually received by managing company from the previous reporting date on the current reporting date under the signed agreements, rubles

1

2

3

1.

Trust management agreements of the mutual investment funds specified in the Section V of the report


2.

Trust management agreements of the mortgage coverings specified in the Section VI of the report


3.

Trust management agreements of investment reserves of the joint-stock investment funds specified in the Section VII of the report


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