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It is registered

Ministry of Justice

Russian Federation

On July 31, 2020 No. 59136

PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 29, 2020 No. 727-P

About information disclosure forms in accounting (financial) records of non-state pension funds and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records

(as amended of the Instruction of the Central bank of the Russian Federation of 16.08.2022 No. 6219-U)

This Provision based on part 6 of article 21 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2019, No. 30, the Art. 4149) (further - the Federal Law "About Financial Accounting") establishes information disclosure forms in accounting (financial) records of non-state pension funds, and also procedure for group of accounts of financial accounting according to indicators of accounting (financial) records of non-state pension funds.

1. The concepts "investment contract with conditions of discretionary participation", "agreement without conditions of direct participation", "burdensome agreement", "portfolio of agreements", "margin for the services provided by the agreement", "cash flows on agreement performance", "acquisition cash flows", "risk amendment on non-financial risk", "investment component", "obligation on the insurance coverage rest", "obligation on the arisen insurance losses", "conditions of discretionary participation", "revenue on insurance", "loss component" are applied in this Provision in the values established by the International accounting standard (IFRS) 17 "Insurance contracts" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 4, 2018 No. 125n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation" the registered Ministry of Justice of the Russian Federation on June 21, 2018 No. 51396 (further respectively - the order of the Ministry of Finance of the Russian Federation No. 125n, IFRS (IFRS) 17).

2. The concepts "materiality", "comparative information" are applied in this Provision in the values established by the International accounting standard (IAS) 1 "Accounts presentation" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of December 28, 2015 No. 217n "About introduction of International accounting standards and Explanations of International accounting standards in action in the territory of the Russian Federation and about recognition No. which voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on February 2, 2016 40940, on August 1, 2016 No. 43044 (further - the order of the Ministry of Finance of the Russian Federation No. 217n), with amendments, enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 No. 98n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on July 15, 2016 No. 42869 (further - the order of the Ministry of Finance of the Russian Federation No. 98n), the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n "About enforcement and cancellation of documents of International accounting standards in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on August 1, 2016 No. 43044 (further - the order of the Ministry of Finance of the Russian Federation No. 111n), the order of the Ministry of Finance of the Russian Federation No. 125n, the order of the Ministry of Finance of the Russian Federation of October 30, 2018 No. 220n "About introduction of the document of International accounting standards in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on November 16, 2018 No. 52703, the order of the Ministry of Finance of the Russian Federation of August 5, 2019 No. 119n "About introduction of the document of International accounting standards "Materiality determination (Amendments to IFRS (IAS) 1 and IFRS (IAS) 8)" in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on October 4, 2019 No. 56149.

3. The concept "significant increase in credit risk" is applied in this Provision in the value established by the International accounting standard (IFRS) 9 "Financial instruments" in edition of 2014 enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 111n, the order of the Ministry of Finance of the Russian Federation of March 27, 2018 No. 56n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on April 16, 2018 No. 50779, the order of the Ministry of Finance of the Russian Federation No. 125n the order of the Ministry of Finance of the Russian Federation of September 16, 2019 No. 146n "About introduction of the document of International accounting standards "Editorial corrections in IFRS" in action in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on October 9, 2019 No. 56187.

4. The concept "key managerial personnel" is applied in this Provision in the value established by the International accounting standard (IAS) 24 "Disclosure of information on the related parties" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n.

5. Annual and intermediate accounting (financial) the reporting shall reveal non-state pension fund in the following forms:

form 0420201 "The balance sheet of non-state pension fund" (appendix 1 to this Provision) (further - the balance sheet);

form 0420202 "The report on financial results of non-state pension fund" (appendix 2 to this Provision) (further - the report on financial results);

appendices to the balance sheet and report on financial results:

form 0420203 "Report on changes of the capital of non-state pension fund" (appendix 3 to this Provision);

form 0420204 "Cash flow statement of non-state pension fund" (appendix 4 to this Provision);

notes to accounting (financial) records of non-state pension fund (appendix 5 to this Provision).

6. For the purposes of group of accounts of financial accounting according to indicators of the balance sheet the non-state pension fund shall use approximate group of accounts of financial accounting according to indicators of the balance sheet of non-state pension fund (appendix 6 to this Provision).

7. For the purposes of group of accounts of financial accounting according to indicators of the report on financial results the non-state pension fund shall use approximate group of accounts of financial accounting according to analytics of symbols of the report on financial results according to indicators of the report on financial results of non-state pension fund (appendix 7 to this Provision).

8. For the purposes of group of accounts of financial accounting according to indicators of notes to accounting (financial) records of non-state pension fund the non-state pension fund shall use approximate group of accounts of financial accounting for preparation of notes for accounting (financial) records of non-state pension fund (appendix 8 to this Provision).

9. In case of application of this provision non-state pension funds shall be guided by International accounting standards (further - IFRS) and the IFRS Explanations accepted by IFRS Fund, enacted in the territory of the Russian Federation according to the order of the Government of the Russian Federation of February 25, 2011 No. 107 "About approval of the Regulations on recognition of International accounting standards and Explanations of International accounting standards for application in the territory of the Russian Federation" (The Russian Federation Code, 2011, No. 10, Art. 1385; 2013, No. 36, Art. 4578), and also part 12 of article 21 of the Federal law "About Financial Accounting".

10. This Provision is subject to official publication and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of June 19, 2020 No. 15) become effective since January 1, 2025.

Chairman of the Central bank of the Russian Federation

E. S. Nabiullina

Appendix 1

to the Provision of the Bank of Russia of June 29, 2020 No. 727-P "About information disclosure forms in accounting (financial) records of non-state pension funds and procedure for group of accounts of financial accounting according to indicators of accounting (financial) records"

(form)

 


Territory code under OKATO <1>

Code of non-state pension fund

under OKPO <2>

PSRN <3>

INN <4>

Registration number <5>







 

Balance sheet of non-state pension fund

 

                         on __________ ____ years

 

___________________________________________________________________________

         (complete the corporate and reduced corporate names)

 

Postal address: ___________________________________________________________

 

                                            Form code on OKUD <6>: 0420201

 

                                            Annual (quarter,

                                            semi-annual, in 9 months)

 

                                            (thousand rubles)

 

Number of indicator

Name of indicator

Number of the note

On ____ 20 __.

On ____ 20 __.

On ____ 20 __.

1

2

3

4

5

6

Section I. Assets

1

Money





2

The financial assets estimated at fair value through profit or loss including:





3

the financial assets without fail classified as estimated at fair value through profit or loss





4

the financial assets classified as estimated at fair value through profit or loss at the discretion of non-state pension fund





5

The financial assets estimated at fair value through other comprehensive income including:





6

debt instruments





7

equity instruments





8

The financial assets estimated on depreciated cost including:





9

deposits and the other placed means in credit institutions and nonresident banks





10

the other placed means and other accounts receivable





11

Assets on groups of the agreements on mandatory pension insurance and non-state pension provision considered on accounts of financial accounting according to requirements of IFRS (IFRS) 17, including:





12

assets on groups of the agreements on mandatory pension insurance considered on accounts of financial accounting according to requirements of IFRS (IFRS) 17





13

assets on groups of the agreements of non-state pension provision considered on accounts of financial accounting according to requirements of IFRS (IFRS) 17





14

Investments into associates





15

Investments into jointly controlled entities





16

Investments into affiliated enterprises





17

Assets (assets of disposal groups) classified as held for sale





18

Investment property





19

Intangible assets





20

Fixed assets





21

Requirements for current tax of profit





22

Deferred tax assets





23

Other assets





24

Total assets





Section II. Obligations

25

The financial liabilities estimated at fair value through profit or loss including:





26

the financial liabilities without fail classified as estimated at fair value through profit or loss





27

the financial liabilities classified as estimated at fair value through profit or loss at the discretion of non-state pension fund





28

The financial liabilities estimated on depreciated cost including:





29

agreement obligations of non-state pension provision





30

the credits, loans and the other raised funds





31

other accounts payable





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