ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 15, 2014 No. 817

About approval of Rules of accounting by non-state pension fund of means of pension accruals

According to Item 1 of article 14 of the Federal law "About Non-state Pension Funds" Government of the Russian Federation decides:

1. Approve the enclosed Rules of accounting by non-state pension fund of means of pension accruals.

2. This resolution becomes effective since January 1, 2015.

Approved by the Order of the Government of the Russian Federation of August 15, 2014 No. 817

Rules of accounting by non-state pension fund of means of pension accruals

1. Accounting of means of pension accruals for financing of funded pension, except for means of reserve of non-state pension fund (further - fund) on mandatory pension insurance, payable reserve and means of pension accruals of insured persons which establishes due retirement benefit is conducted by fund on the retirement account of funded pension of insured person from the moment of the conclusion of the contract on mandatory pension insurance with fund.

2. Means of reserve of fund for mandatory pension insurance, payable reserve and means of pension accruals of insured persons which establishes due retirement benefit are the isolated part of means of pension accruals and are subject to the isolated accounting by fund in accordance with the legislation of the Russian Federation.

3. The fund provides reflection in special part of the retirement account of funded pension of insured person:

a) data on means of the pension accruals which arrived in fund in case of entry into force of the contract on mandatory pension insurance with fund;

b) the amounts of the insurance premiums for mandatory pension insurance which arrived on funded pension;

c) the amounts of additional insurance premiums for funded pension, the amounts of the fees of the employer paid to advantage of insured person, which arrived according to the Federal Law "About Additional Insurance Premiums for Funded Pension and the State Support of Forming of Pension Accruals";

d) the amounts of the arrived fees on joint financing of forming of pension accruals according to the Federal Law "About Additional Insurance Premiums for Funded Pension and the State Support of Forming of Pension Accruals";

e) the data reflecting result of investment of means and amounts of the fees specified in subitems "a" - "" of this Item, by each type of fees separately;

e) data on transfer of means of pension accruals to other insurer in connection with realization by insured person of the right to the choice of the insurer;

g) data on establishment of lump sum payment of means of pension accruals, funded pension and (or) due retirement benefit, about adjustment of the size of funded pension and (or) due retirement benefit and the amounts of effected payments for the account of means of pension accruals;

h) the information about legal successors of the died insured person and the payments of means of pension accruals made by it;

i) data on the amount of funds (part of the means) of the maternity (family) capital allocated for forming of funded pension and which arrived in fund and also on the income from their investment;

j) data on return of means (part of means) of the maternity (family) capital to the Pension Fund of the Russian Federation in connection with failure of insured face of the direction of funds (part of means) of the maternity (family) capital for forming of funded pension and the choice of other direction of their use according to the Federal Law "About Additional Measures of the State Support of the Families Having Children", and also about amount of the specified means;

k) data on transfer of means of pension accruals to structure of means of payable reserve of fund, in structure of means of pension accruals of insured persons which establishes due retirement benefit, in structure of means of reserve of fund for mandatory pension insurance;

l) data on the size of means of pension accruals determined according to article 36.2-1 of the Federal law "About Non-state Pension Funds";

m) data on the amounts of the warranty completion reflected according to the Federal Law "About Guaranteeing the Rights of Insured Persons in System of Mandatory Pension Insurance of the Russian Federation during the Forming and Investment of Means of Pension Accruals, Establishment and Implementation of Payments at the expense of Means of Pension Accruals";

o) data on the amounts of the warranty compensation received according to the Federal Law "About Guaranteeing the Rights of Insured Persons in System of Mandatory Pension Insurance of the Russian Federation during the Forming and Investment of Means of Pension Accruals, Establishment and Implementation of Payments at the expense of Means of Pension Accruals".

4. The retirement account of funded pension may contain also other data, stipulated by the legislation the Russian Federation.

5. The fund reflects the arrived means of pension accruals in the retirement account of funded pension of insured person date of actual receipt of funds of pension accruals for the separate bank account of fund for implementation of transactions with means of pension accruals within 3 working days from the date of receipt in fund of the notification of the Pension Fund of the Russian Federation on modification of the unified register of insured persons.

6. The fund reflects in the retirement account of funded pension of insured person transfer of means of pension accruals to other insurer date of the actual write-off of funds of pension accruals from the separate bank account of fund for implementation of transactions with means of pension accruals within 5 working days.

7. Data on the amounts of means of pension accruals are reflected in the retirement account of funded pension of insured person in rubles to within kopeks without values of the tenth shares of kopeks.

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