RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 13, 2013 No. 104

About approval of the Procedure for debt write-off of the Pension fund of Ukraine according to the loans allowed at the expense of means of the single treasurer account for the amounts of cancelled debt of the companies of defense industry complex

According to part eight of article 1 of the Law of Ukraine "About some questions of debt of the companies of defense industry complex of members of Ukroboronprom State concern and ensuring their stable development" the Cabinet of Ministers of Ukraine decides:

Approve the Procedure for debt write-off of the Pension fund of Ukraine according to the loans allowed at the expense of means of the single treasurer account for the amounts of cancelled debt of the companies of defense industry complex which is applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 13, 2013, No. 104

Procedure for debt write-off of the Pension fund of Ukraine according to the loans allowed at the expense of means of the single treasurer account for the amounts of cancelled debt of the companies of defense industry complex

1. This Procedure determines the mechanism of debt write-off of the Pension fund of Ukraine by the loans allowed at the expense of funds of the single treasurer account for covering of the temporary cash gaps of the Pension fund of Ukraine connected with pension payment for the amounts of cancelled debt of the companies of defense industry complex.

2. The pension fund of Ukraine based on these head departments of the Pension fund of Ukraine in the Autonomous Republic of Crimea, areas, Kiev and Sevastopol concerning the amounts of cancelled debt of the state companies of defense industry complex, including the state companies which are included in structure of Ukroboronprom State concern (further - the companies of defense industry complex) constitutes the certificate of the amounts of cancelled debt of such companies.

In the specified reference the amounts of cancelled debt by payment types, namely debt on payment of collection on compulsory national pension insurance are displayed; fees on obligatory national pension insurance; single fee on obligatory national social insurance (dalsheediny fee) by the sizes (including parts of single fee which is subject to distribution to obligatory national pension insurance); on compensation of preferential pensions (including expenses on their delivery); scientific pensions; the imposed (added) amounts of penalties and penalty fee; the amounts of penalties and penalty fee which are subject (will be subject) to imposing (charge) by condition for October 30, 2012.

The amount of single fee which is subject to distribution to obligatory national pension insurance is determined by each payer from the amounts of cancelled debt according to data of the mentioned head departments taking into account proportions of distribution of single fee by types of obligatory national social insurance which were effective on the date of the introduction in operation of the Law of Ukraine "About some questions of debt of the companies of defense industry complex - members of Ukroboronprom " and Ensuring Their Stable Development State concern.

Separately in the certificate of the amounts of cancelled debt of the companies of defense industry complex the total amount of cancelled debt of such companies for payment of payments which go to the budget of the Pension fund of Ukraine is specified.

3. The pension fund of Ukraine submits to the Ministry of Finance the certificate of the amounts of cancelled debt of the companies of defense industry complex.

4. The Ministry of Finance based on the reference received from the Pension fund of Ukraine submits information to Treasury with indication of the amount and terms of debt write-off of the Pension fund of Ukraine according to the loans allowed at the expense of means of the single treasurer account by reference of written-off amount on settlement with the government budget with further recovery of the single treasurer account.

5. Based on the acquired information Treasury and Pension Fund of Ukraine carry out reconciliation of cancelled debt according to the loans allowed at the expense of means of the single treasurer account and draw up the reconciliation statement with reflection of outstanding amount which is subject to write-off.

The reconciliation statement is the basis for reflection in financial accounting and the reporting by the Pension fund of Ukraine of reduction of outstanding amounts under the loans allowed at the expense of means of the single treasurer account and Treasury of reduction of outstanding amount of the Pension fund of Ukraine according to the loans allowed at the expense of means of the single treasurer account by reference of written-off amount on settlement with the government budget with further recovery of the single treasurer account.

6. Recovery of the single treasurer account performs Treasury due to economy of expenses of the government budget by reduction of balance of the general fund of the government budget.

After receipt of information of the Ministry of Finance with indication of the amount and terms of recovery of the single treasurer account the Treasury performs transaction of recovery of the single treasurer account.

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