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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of October 18, 2012 No. 1062

About approval of Rules of money value of obligations assumed by non-state pension fund concerning insured persons on payment of the funded pension and (or) due retirement benefit established by it

(as amended on 23-09-2017)

According to part 5 of article 16 of the Federal law "About Procedure for Financing of Payments at the expense of Means of Pension Accruals" Government of the Russian Federation decides:

Approve the enclosed Rules of money value of obligations assumed by non-state pension fund concerning insured persons on payment of the funded pension and (or) due retirement benefit established by it.

 

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of October 18, 2012 No. 1062

Rules of money value of obligations assumed by non-state pension fund concerning insured persons on payment of the funded pension and (or) due retirement benefit established by it

1. These rules establish procedure of money value accepted by non-state pension fund (further - fund) obligations concerning insured persons on payment identified by it funded pension and (or) due retirement benefit.

2. The money value of obligations, stipulated in Item 1 these rules, is performed for determination of compliance of amounts of means of payable reserve and means of pension accruals of insured persons which establishes due retirement benefit, to amounts of obligations of fund concerning insured persons for payment identified by it funded pension and (or) due retirement benefit for the purpose of carrying out in accordance with the established procedure adjustment of the size of funded pension and due retirement benefit, and also for forming of the register of obligations of fund to insured persons for the purpose of determination of the size of the means of insured persons guaranteed by the "Deposit Insurance Agency" state corporation which establishes funded pension and (or) due retirement benefit.

3. The money value of obligations, stipulated in Item 1 these rules, is performed by fund annually, no later than May 1 of the year following accounting financial year.

The specified assessment of obligations for forming of the register of obligations of fund to insured persons is performed by fund in time no later than 7 working days from the date of receipt of the requirement of the Central bank of the Russian Federation to create the register of obligations of fund to insured persons, or from the date of cancellation of the license of fund for implementation of activities for provision of pensions and pension insurance, or from the date of recognition of fund by the bankrupt and opening concerning fund of bankruptcy proceedings.

4. The money value of obligations, stipulated in Item 1 these rules, is performed by fund as of December 31 of accounting financial year separately concerning obligations on payment of funded pension and concerning obligations on payment of due retirement benefit.

The specified assessment of obligations for forming of the register of obligations of fund to insured persons is performed by fund as of the date specified in the requirement of the Central bank of the Russian Federation to create the register of obligations of fund to insured persons, or for date of cancellation of the license specified in Item 3 of these rules or for date of recognition of fund by the bankrupt and opening concerning fund of bankruptcy proceedings (further - date of forming of the register of obligations of fund to insured persons) separately concerning obligations on payment of funded pension and concerning obligations on payment of due retirement benefit.

55. The money value of obligations on payment of funded pension is determined by formula:

 

Формула 5 к изм. утв. Пост. Прав. РФ от 23.09.2017 г. №1148

 where:

to - the number of insured faces by which as of December 31 of accounting financial year or for date of forming of the register of obligations of fund to insured persons it is established and is paid funded pension and the expected period of payment of funded pension (further - the expected payment period) which exceeds or is equal to the period of effected payments from the date of its appointment till December 31 of accounting financial year or on date of forming of the register of obligations of fund to insured persons inclusive (further - the period of effected payments);

LF - the size of the funded pension established to insured person as of December 31 of accounting financial year or for date of forming of the register of obligations of fund to insured persons;

T - the number of months of the expected payment period less the number of months of the period of effected payments. Month in which insured person is granted funded pension is accepted for complete month;

Odop - the size of additional obligations of fund, including obligations owing to the termination (suspension) of payments which can be recovered (are renewed) on the bases provided by the Federal Law "About Funded Pension" concerning insured persons, the actual period of payment of funded pension which have less than expected period and also obligations to insured persons, the period of effected payments to which exceeds the expected payment period.

6. For December 31 of accounting financial year the amount of additional obligations of fund to insured persons is determined by formula:

 

Формула 6 к изм. утв. Пост. Прав. РФ от 23.09.2017 г. №1148

where:

Odop1 - the amount of additional obligations of fund calculated for December 31 of the year preceding accounting financial year;

k1 - the number of insured persons, payment of funded pension by which earlier (in the periods preceding accounting financial year) it was stopped it (is suspended) before the expiration of the expected period of payment and recovered renewed) in reporting financial year;

NCh1 - the size of the funded pension established to insured person for date of its recovery (renewal);

T1 - the number of months of the expected payment period less the number of months of the period of effected payments. Month in which to insured person it is recovered the funded pension (is renewed), is accepted for complete month;

k2 - the number of insured persons to which earlier (in the periods preceding accounting financial year) was paid the funded pension and the period of effected payments to which earlier (in the periods preceding accounting financial year) was exceeded by the expected period of payment and by which in reporting financial year payment of funded pension was stopped in connection with death which came till December 31 of accounting financial year;

Vyp2 - the amount of the funded pension which is actually paid to insured person in reporting financial year;

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