It is registered
in Ministry of Justice
Russian Federation
On May 2, 2007 No. 9379
of January 10, 2007 No. 3n
About features of accounting records of non-state pension funds
According to the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 N329 (The Russian Federation Code, 2004, N 31, Art. 3258; N 49, of Art. 4908; 2005, N 23, Art. 2270, N 52, Art. 5755; 2006, N 32, the Art. 3569, N 47, the Art. 4900) and the Federal Law of May 7, 1998 N75-FZ "About Non-state Pension Funds" (The Russian Federation Code, 1998, N 19, Art. 2071; 2001, N 7, Art. 623; 2002, N 12, Art. 1093; 2003, N 2, Art. 166; 2004, N 49, Art. 4854; 2005, N 19, Art. 1755; 2006, N 43, 4412) I order to the Art.:
1. Included in the Balance sheet of non-state pension fund in structure of accounting records to consider the N1-NPF form, the Profit and loss statement non-state pension fondaformy N2-NPF. Included in the Report on cash flow of target financing, pension reserves and pension accruals of non-state pension fund in structure of appendices to the balance sheet and the profit and loss statement of accounting records to consider the N3-NPF form, the Cash flow statement of non-state pension fund - the N4-NPF form, the Report on movement of the property constituting pension reserves and pension accruals of non-state pension fund - the N5-NPF form, the Report on target use of the means intended for ensuring authorized activities of non-state pension fund - the N6-NPF form.
2. Determine that annual accounting records of non-state pension funds consist of the Balance sheet of non-state pension fund (N1-NPF form), the Profit and loss statement of non-state pension fund (N2-NPF form), appendices to them, the explanatory note.
3. Determine that as a part of intermediate accounting records non-state pension funds are allowed not to submit the Report on cash flow of target financing, pension reserves and pension accruals of the non-state pension fund (N3-NPF form) and the Report on movement of property constituting pension reserves and pension accruals of non-state pension fund (N5-NPF form).
4. Recommend to non-state pension funds to consider in case of development of forms of accounting records samples of forms according to the appendix N1 to this order.
5. Approve Features of forming of accounting records of non-state pension funds according to the appendix N2 to this order.
6. Determine that this order becomes effective starting with accounting records of 2007.
Minister A. L. Kudrin
Appendix No. 1
to the order of the Ministry of Finance of the Russian Federation of January 10, 2007 No. 3n
+-----------+
| КОДЫ |
|-----------|
Форма N1-НПФ по ОКУД| 0710101 |
|-----------|
Дата (год, месяц, число)| | | |
Организация |-----------|
--------------------------------- по ОКПО| |
Идентификационный номер |-----------|
налогоплательщика ИНН| |
--------------------------------- |-----------|
Вид деятельности по ОКВЭД| |
--------------------------------- |-----------|
Организационно-правовая форма / | | |
форма собственности | | |
--------------------------------- по ОКОПФ/ОКФС| | |
|-----------|
--------------------------------- по ОКЕИ| 384 |
Единица измерения : тыс руб +-----------+
---------------------------------
Местонахождение (адрес)
---------------------------------
---------------------------------
+-----------+
Дата отправки| |
(принятия)| |
+-----------+
+-------------------------------------------------------+-----------------------------------------+
| АКТИВ | Код |На начало отчетного| На конец отчетного |
| | строки | года | периода |
|----------------------------------------------+--------|-------------------+---------------------|
| 1 | 2 | 3 | 4 |
|----------------------------------------------+--------|-------------------+---------------------|
| I. ВНЕОБОРОТНЫЕ АКТИВЫ | | | |
| | | | |
|Нематериальные активы | 110 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Основные средства | 120 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Доходные вложения в материальные ценности | 125 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Незавершенное строительство | 130 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Долгосрочные финансовые вложения | 140 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Отложенные налоговые активы | 145 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Прочие внеоборотные активы | 150 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| ИТОГО по разделу I | 190 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| II. ОБОРОТНЫЕ АКТИВЫ | | | |
| | | | |
|Запасы | 210 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Налог на добавленную стоимость по| | | |
|приобретенным ценностям | 220 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Дебиторская задолженность (платежи по которой| | | |
|ожидаются более чем через 12 месяцев после| | | |
|отчетной даты) | 230 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Дебиторская задолженность (платежи по которой| | | |
|ожидаются в течение 12 месяцев после отчетной| | | |
|даты) | 240 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Краткосрочные финансовые вложения | 250 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Денежные средства | 260 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Прочие оборотные активы | 270 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| ИТОГО по разделу II | 290 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| БАЛАНС | 300 | | |
+-------------------------------------------------------+-----------------------------------------+
+-------------------------------------------------------+-----------------------------------------+
| ПАССИВ | Код |На начало отчетного| На конец отчетного |
| | строки | года | периода |
|----------------------------------------------+--------|-------------------+---------------------|
| 1 | 2 | 3 | 4 |
|----------------------------------------------+--------|-------------------+---------------------|
| III. ЦЕЛЕВОЕ ФИНАНСИРОВАНИЕ | | | |
| | | | |
|Совокупный вклад учредителей | 310 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Добавочный капитал | 320 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Целевые средства | 330 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| | 340 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| ИТОГО по разделу III | 390 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| IV. ПЕНСИОННЫЕ РЕЗЕРВЫ | | | |
| | | | |
|Резервы покрытия пенсионных обязательств | 410 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Страховой резерв | 420 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| ИТОГО по разделу IV | 450 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| V. ПЕНСИОННЫЕ НАКОПЛЕНИЯ | 490 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| VI. ДОЛГОСРОЧНЫЕ ОБЯЗАТЕЛЬСТВА | | | |
| | | | |
|Займы и кредиты | 510 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Отложенные налоговые обязательства | 515 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Прочие долгосрочные обязательства | 520 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| ИТОГО по разделу VI | 590 | | |
|----------------------------------------------+--------|-------------------+---------------------|
| VII. КРАТКОСРОЧНЫЕ ОБЯЗАТЕЛЬСТВА | | | |
| | | | |
|Займы и кредиты | 610 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Кредиторская задолженность | 620 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Доходы будущих периодов | 640 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Резервы предстоящих расходов | 650 | | |
|----------------------------------------------+--------|-------------------+---------------------|
|Прочие обязательства
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The document ceased to be valid since January 1, 2017 according to the Order of the Federal Customs Service of the Russian Federation of October 17, 2016 No. 188n