ORDER OF THE FEDERAL SERVICE FOR FINANCIAL MARKETS OF THE RUSSIAN FEDERATION

of August 30, 2007 No. 07-92/pz-n

About approval of the Regulations on the annual statement and the quarter reporting of non-state pension fund and the Instruction for their filling

According to 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, the Art. 4412), the Order of the Government of the Russian Federation of November 4, 2003 N669 "About the Authorized Federal Executive Body Performing State Regulation of Activities of Non-state Pension Funds for Non-state Pension Provision, Mandatory Pension Insurance and Professional Pension Insurance, Supervision and Control of the Specified Activities" (The Russian Federation Code, 2003, N 45, Art. 4388; 2006, N 2, Art. 226; 2007, N 12, the Art. 1414) and the Regulations on the Federal Service for Financial Markets approved by the Order of the Government of the Russian Federation of June 30, 2004 N317 (The Russian Federation Code, 2004, N 27, Art. 2780; 2005, N 33, Art. 3429; 2006, N 13, Art. 1400; 2006, N 52, Art. 5587; 2007, N 12, to the Art. 1417), I order:

1. Approve the enclosed Regulations on the annual statement and the quarter reporting of non-state pension fund approved with the Ministry of Health and Social Development of the Russian Federation.

2. Approve the enclosed Instruction for filling of forms of the annual statement and the quarter reporting of non-state pension fund approved with the Ministry of Health and Social Development of the Russian Federation.

3. This Order becomes effective since January 1, 2008.

4. Orders of the Federal Service for Financial Markets of February 18, 2005 N05-2/pz-N "About approval of the Regulations on the annual statement and the quarter reporting of non-state pension fund" (it is registered in the Ministry of Justice of the Russian Federation on March 17, 2005 N 6403), of June 8, 2005 N05-20/pz-N "About modification of the Regulations on the annual statement and the quarter reporting of non-state pension fund approved by the Order of the Federal Service for Financial Markets from 18.02.2005 of N05-2/pz-N" (it is registered in the Ministry of Justice of the Russian Federation on July 29, 2005 N 6837) and of January 30, 2007 N07-6/pz-N "About modification of the Regulations on the annual statement and the quarter reporting of non-state pension fund approved by the Order of the Federal Service for Financial Markets of February 18, 2005 in N05-2/pz-N" (it is registered in the Ministry of Justice of the Russian Federation on March 14, 2007 N 9114) to recognize voided since January 1, 2008.

Approved by the Order of the Federal Service for Financial Markets of the Russian Federation of August 30, 2007 No. 07-92/pz-n

Regulations on the annual statement and quarter reporting of non-state pension fund

1. This Provision establishes procedure and terms of submission by non-state pension funds of annual statements and the quarter reporting.

2. The annual statement and the quarter reporting are represented to the Federal Service for Financial Markets by the non-state pension funds which obtained the license according to the requirements established by the legislation of the Russian Federation on licensing.

3. The annual statement consists from:

accounting and special records;

audit certificates by results of annual independent audit inspection following the results of financial year;

the conclusions of the actuary by results of annual actuarial estimation of activities of non-state pension fund;

copies of the order of the head of executive body of non-state pension fund according to accounting policy;

the accounting policy with the working chart of accounts approved by the order of the head of executive body of non-state pension fund;

the performed financial plan for accounting year approved by council of the non-state pension fund containing indicators of the income and expenses;

the financial plan the current year approved by council of the non-state pension fund consisting of profitable and account parts;

the valuation report of real estate units in which pension reserves were placed, carried out by the appraiser who is the member of one of self-regulatory organizations of appraisers including copies of the documents confirming membership in specific self-regulatory organization;

report on forming and use of insurance reserve of non-state pension fund;

the inventory register or the inventory report of the pension reserves considered on the corresponding balance and off-balance accounts, on retirement accounts and as a part of insurance reserve and also on asset types, the accruing result with total amount of means of pension reserves of fund, including reconciliation for last financial year;

reporting documents by results of reconciliation of information on the size of means of the pension accruals considered on retirement accounts of funded portion of work pension, the accruing result with total amount of means of pension accruals of fund including reconciliation for last financial year (for the funds which registered the statement for intention to perform activities for mandatory pension insurance);

copies of protocols of council of non-state pension fund on statement of staff of council of non-state pension fund, board of trustees and audit committee;

the data on work of audit committee following the results of accounting year containing documentary confirmation of availability, condition and assessment of property and obligations of non-state pension fund;

the list of founders of non-state pension fund with indication of the size of contribution of everyone to cumulative contribution of founders (the founder's contribution) of fund in rubles and percent to cumulative contribution of founders. On each founder of non-state pension fund - its identification taxpayer number, the location specified in constituent documents is specified to the legal entity. In case of absence in constituent documents of data on its location the location of its permanent executive body is specified. On each founder of non-state pension fund - physical person its surname, name, middle name, type, number, series, date and the place of issue of the identity document, and also the name of the body which issued the document, the residential address is entered;

data on managing company (managing companies) with indication of the name; locations; license numbers, effective period by whom and when it is issued; numbers, dates of the conclusion and the duration of the agreement with fund, procedure of payments of remuneration of managing company of fund;

data on specialized depositary with indication of the name, the locations this about licenses of the professional participant of the security market for depository activity and for the activities right as specialized depositary investment share investment and non-state pension funds (number by whom and when it is issued, effective period), remuneration procedure of payments to specialized depositary of fund;

the paragraph the eighteenth Item 3 is excluded according to the Order of the Federal Service for Financial Markets of the Russian Federation of 05.06.2012 No. 12-36/pz-n

the explanatory note to the annual statement.

The actuarial and auditor conclusions which are part of the annual statement are submitted by non-state pension fund within the terms established by articles 21 and 22 of 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, Art. 4412).

4. The quarter reporting consists from:

accounting and special records;

the performed financial plan for the accounting period approved by executive body of the non-state pension fund consisting of profitable and account parts;

the explanatory note to the quarter reporting.

In case of the conclusion during reporting quarter of the contract with new managing company of the quarter reporting the data specified in the paragraph the sixteenth Item 3 this provision are included.

In case of the conclusion in reporting quarter of the contract with other depositary of the quarter reporting data on depositary according to the paragraph the seventeenth Item 3 this provision are included.

5. Accounting records are submitted in the Federal Service for Financial Markets in structure and in the forms established by the legislation of the Russian Federation on financial accounting.

6. The special reporting as a part of the annual statement is submitted in the Federal Service for Financial Markets in the forms attached to this Provision and consists from:

NPF-F forms "Report on financial activities" (Appendix N1 to this Provision);

NPF-R forms "Report on placement of pension reserves" (Appendix N2 to this Provision);

NPF-RDU forms "Report on placement of pension reserves on the trust management agreement" (Appendix N3 to this Provision);

NPF-RS forms "Report on independent placement of pension reserves" (Appendix N4 to this Provision);

NPF-D forms "Report on accomplishment of contractual commitments on non-state pension provision and number of personalized and solidary retirement accounts" (Appendix N5 to this Provision);

NPF-DS forms "Report on accomplishment of contractual commitments on non-state pension provision and on realization of pension schemes" (Appendix N6 to this Provision);

NPF-FR forms "Report for work of branches of fund" (Appendix N7 to this Provision).

7. The special reporting as a part of the quarter reporting is submitted in the Federal Service for Financial Markets in the forms attached to this Provision and consists from:

NPF-F forms "Report on financial activities" (Appendix N1 to this Provision);

NPF-R forms "Report on placement of pension reserves" (Appendix N2 to this Provision);

NPF-RDU forms "Report on placement of pension reserves on the trust management agreement" (Appendix N3 to this Provision);

NPF-RS forms "Report on independent placement of pension reserves" (Appendix N4 to this Provision);

NPF-D forms "Report on accomplishment of contractual commitments on non-state pension provision and number of personalized and solidary retirement accounts" (Appendix N5 to this Provision).

8. The report on the NPF-F form is constituted according to the balance sheet, appendices to it and according to the corresponding bookkeeping registers.

9. Reports on forms of NPF-R, NPF-RDU and NPF-RS are constituted according to the corresponding bookkeeping registers of financial investments, other investments, accounting of the income and expenses, and also according to reports of managing companies.

10. Reports on forms of NPF-D and NPF-DS are constituted according to retirement accounts of non-state pension provision.

11. The report on the NPF-FR form is constituted by the non-state pension funds having branches.

12. The annual statement and the quarter reporting are represented to the Federal Service for Financial Markets by non-state pension funds in the following terms:

the annual statement - within 90 days upon termination of year;

the quarter reporting - within 30 days upon termination of quarter.

13. The annual statement and the quarter reporting shall be provided to the Federal Service for Financial Markets on paper and in electronic form according to the established requirements.

14. The documents which are part of the annual statement and quarter reporting, represented on paper are signed by the head of executive body and the chief accountant of non-state pension fund, sealed non-state pension fund. The cover letter with the inventory of the submitted documents is attached to document package.

15. The annual statement and the quarter reporting are on paper represented to the Federal Service for Financial Markets by non-state pension funds in the form of the mailing with the inventory of investment and the assurance of receipt or are transferred by the representative of non-state pension fund to the structural division of the Federal Service for Financial Markets responsible for record keeping, in accordance with the established procedure.

16. The annual statement and the quarter reporting in electronic form are presented in the Federal Service for Financial Markets in the e-mail form with investments by e-mail (e-mail) or on the magnetic carrier containing electronic equivalents of documents.

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