Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

Registered by

in Ministry of Justice

Russian Federation

On May 26, 2008 No. 11753

ORDER OF THE FEDERAL SERVICE FOR FINANCIAL MARKETS

of April 15, 2008 No. 08-18/pz-n

About approval of the Regulations on accounting treatment for the property transferred to payment of investment shares of mutual investment fund

According to Item 21 of Article 13.2 and Item 2 of article 55 of the Federal Law of November 29, 2001 N 156-FZ "About investment funds" (The Russian Federation Code, 2001, N 49, Art. 4562; 2004, N 27, Art. 2711; 2006, N 17, Art. 1780; 2007, N 50, 6247) I order to the Art.:

approve the enclosed Regulations on accounting treatment for the property transferred to payment of investment shares of mutual investment fund.

 

Head V. D. Milovidov

Approved by the order of the Federal Service for Financial Markets of April 15, 2008 No. 08-18/pz-n

Regulations on accounting treatment for the property transferred to payment of investment shares of mutual investment fund

I. General provisions

1.1. This Regulations on accounting treatment for the property transferred to payment of investment shares of mutual investment fund (daleepolozheniye) establish accounting treatment for money, securities and other property of each person which gave the specified property to payment of investment shares of mutual investment fund (daleevnutrenny accounting).

1.2. Internal accounting shall provide opportunity:

1) forming and generalization of information on money and other property which is subject to inclusion in structure of mutual investment fund including about the amount of such money (cost of such property);

2) establishments of emergence of the bases for inclusion of the property transferred to payment of investment shares in structure of mutual investment fund;

3) forming of the order to person performing maintaining the register of owners of investment shares of mutual investment fund about issue of investment shares or if it is provided by the agreement with the specified person, the documents confirming inclusion of money or other property transferred to payment of investment shares in structure of mutual investment fund.

II. Registers of accounting

2.1. Registration of information on money and other property transferred to payment of investment shares of mutual investment fund is performed in registers of accounting.

2.2. Internal accounting is performed separately on each mutual investment fund electronically. At the same time the possibility of information output, registered in registers of accounting on paper, and also on the optical or magnetic carrier in the MS Excel format shall be provided.

2.3. For registration of information on money, securities or other property transferred to payment of investment shares of mutual investment fund concerning each person which gave property to payment of investment shares (further - the payer), the register of the cash accounting opens, and also if rules of trust management of mutual investment fund provide payment of investment shares by securities or other property, except money, the register of accounting of securities (registers of accounting of each type of other property) transferred to payment of investment shares of mutual investment fund.

2.4. In case of revenues to the transit account of managing company of money concerning which managing company the documents allowing to identify person which gave the specified money for accounting of such money did not arrive the register of accounting "money of unidentified persons" opens.

2.5. In the register of the cash accounting of the payer the cash amount, given by the payer concerning which the documents allowing to identify it arrived is considered.

In the register of the cash accounting of the payer the information about the payer, and also date of opening of this register is specified.

2.6. Entry in the register of the cash accounting of the payer shall contain date of its introduction, and also the following information on transaction with money of the payer according to the transit account for date of making of the specified transaction:

1) opening balance of money of the payer on the transit account;

2) transaction type with money of the payer according to the transit account (transfer/write-off) and the amount of this transaction;

3) date and number of the payment order according to which transaction on transfer of money of the payer on the transit account is made;

4) transaction date with money of the payer according to the transit account;

5) closing balance of money of the payer on the transit account.

2.7. In the register of accounting of securities (other property) of the payer the securities (other property) of the payer transferred to payment of investment shares, the information about the payer and also date of opening of this register are considered.

2.8. Entry in the register of accounting of securities (other property) of the payer shall contain date of its introduction, and also the following information on transaction with securities (other property) of the payer for date of making of the specified transaction on each issuer or the other person obliged on securities of the payer, and type (category, type) of such securities (by each type of other property):

1) the name of the issuer or the other person obliged on securities of the payer, type (category, type) of such securities (the description of other property);

2) opening balance of securities (other property) of the payer (quantity in the pieces or other units of measure applied to determination of quantity of this type of property and also the cost of this property);

3) transaction type with securities (other property) of the payer, and also their quantity and cost in transaction;

4) the name and details of the document confirming transfer of securities (other property) in payment of investment shares;

5) transaction date with securities (other property) of the payer;

6) closing balance of securities (other property) of the payer (quantity in the pieces or other units of measure applied to determination of quantity of this type of property and also the cost of this property).

2.9. The income and payments for securities or other property transferred to payment of investment shares are considered in registers of accounting of the income and payments for each owner of the specified securities or other property. Registration of information on the income and payments for securities or other property transferred to payment of investment shares is performed by rules of registration of information on the money transferred to payment of investment shares. At the same time, in registers of accounting of the income and payments securities or other property on which income (payments) is gained are specified.

2.10. Unique number is assigned to each register of accounting.

2.11. Registers of accounting, in addition to information provided by this Provision may contain other information provided by the Rules of accounting of the property transferred to payment of investment shares, specified in this Provision.

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