Document from CIS Legislation database © 2003-2020 SojuzPravoInform LLC

It is registered

Ministry of Justice

Russian Federation

On January 27, 2016 No. 40832

PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 28, 2015 No. 527-P

Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Non-state Pension Funds"

(as amended on 14-08-2017)

This Provision according to the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699, No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317, No. 27, Art. 3634; No. 30, Art. 4219; Art. No. 40 5318, No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37, No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 14, the Art. 1997) and the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of December 22, 2015 No. 38) establish procedure for creation of accounting (financial) records of non-state pension funds.

Chapter 1. General provisions

1.1. The non-state pension fund constitutes annual and intermediate accounting (financial) accounts. The annual accounting (financial) accounts are constituted for the accounting period from January 1 to December 31. The intermediate accounting (financial) records are constituted by quarterly accruing result for the periods from January 1 to March 31, from January 1 to June 30, from January 1 to September 30.

1.2. The non-state pension fund has the right to include the additional accompanying information which is not provided by this Provision in structure of appendices to accounting (financial) records if he considers this information necessary for understanding users of impact of specific transactions, other events and conditions on financial position and financial results of non-state pension fund.

1.3. On all amounts reflected in accounting (financial) records for the accounting period, the non-state pension fund shall provide comparable comparative information for the previous accounting period.

1.4. In case of absence at non-state pension fund of data on assets, obligations, the income and expenses for which indicators are provided (lines, graphs) in forms of accounting (financial) records, these indicators join in forms of accounting (financial) records of non-state pension fund with zero values.

1.4.1. The non-state pension fund has the right to make the decision on disclosure of the additional information to Articles of forms of accounting (financial) records by addition in accounting (financial) records of the lines deciphering information containing in Articles with use of turnovers "including" or "from them" in the name of the deciphered Articles.

1.5. In this Provision requirements of the following International Financial Reporting Standards are applied (further - IFRS):

IFRS (IAS) 1 "Accounts presentation" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of December 28, 2015 No. 217n "About introduction of International accounting standards and Explanations of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on February 2, 2016 No. 40940 ("The official Internet portal of legal information" (www.pravo.gov.ru), on February 8, 2016) (further - the order of the Ministry of Finance of the Russian Federation No. 217n), with amendments, enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 No. 98n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on July 15, 2016 No. 42869 ("The official Internet portal of legal information" (www.pravo.gov.ru), on July 18, 2016) (further - the order of the Ministry of Finance of the Russian Federation No. 98n) (further - IFRS (IAS) 1);

IFRS (IAS) 2 "Inventories" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 2);

IFRS (IAS) 7 the "Cash flow statement" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IAS) 7);

IFRS (IAS) 8 "Accounting policy, changes in accounting valuations and mistakes", enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 8);

IFRS (IAS) 10 "Event after the accounting period" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IAS) 10);

IFRS (IAS) 12 "Income taxes" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 12);

IFRS (IAS) 16 "Fixed assets" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 16);

IFRS (IAS) 17 "Lease" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 17);

IFRS (IAS) 19 of "Employee benefit" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 19);

IFRS (IAS) 21 "Influence of changes of the currency rates" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 21);

IFRS (IAS) 23 "Costs on borrowings" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 23);

IFRS (IAS) 24 "Disclosure of information on the related parties" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IAS) 24);

IFRS (IAS) 27 "Separate financial statements" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 27);

IFRS (IAS) 28 "Investment into associated organizations and joint businesses" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 28);

IFRS (IAS) 29 "Financial reporting in hyper inflation economy" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IAS) 29);

IFRS (IAS) 32 "Financial instruments: representation", enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 32);

IFRS (IAS) 33 "Profit per share" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IAS) 33);

IFRS (IAS) 34 "Interim financial statements" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 34);

IFRS (IAS) 36 "Asset impairment" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 36);

IFRS (IAS) 37 "Estimative obligations, contingent obligations and contingent assets" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 37);

IFRS (IAS) 38 "Intangible assets" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 38);

IFRS (IAS) 39 "Financial instruments: recognition and assessment", enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 39);

IFRS (IAS) 40 "Investment real estate" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 40);

IFRS (IFRS) 2 "Payment on the basis of shares" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 2);

IFRS (IFRS) 4 "Insurance contracts" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 4);

IFRS (IFRS) 5 "Non-current assets, held for sale, and discontinued operation", enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 5);

IFRS (IFRS) 7 "Financial instruments: disclosure of information", enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 7);

IFRS (IFRS) 8 "Operating segments" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IFRS) 8);

IFRS (IFRS) 9 "Financial instruments" in edition of 2014 enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 9);

IFRS (IFRS) 11 "Joint venture" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 11);

IFRS (IFRS) 12 "Disclosure of information on participation in other organizations" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 12);

IFRS (IFRS) 13 "Assessment of fair value" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IFRS) 13);

IFRS (IFRS) 15 "Revenue under contracts with buyers" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 15).

1.6. The non-state pension fund has the right to make the decision on application of IFRS (IFRS) 9 on the annual accounting periods beginning till January 1, 2021 and to reflect this decision in accounting policy.

Chapter 2. Annual accounting (financial) accounts of non-state pension fund

2.1. The annual accounting (financial) accounts of non-state pension fund in the form of joint-stock company include:

0420201 "The balance sheet of non-state pension fund in the form of joint-stock company" (appendix 1 to this Provision);

0420202 "Report on financial results of non-state pension fund in the form of joint-stock company" (appendix 3 to this Provision);

appendices to the balance sheet and report on financial results:

0420203 "Report on changes of equity of non-state pension fund in the form of joint-stock company" (appendix 5 to this Provision);

0420204 "Report on cash flows of non-state pension fund in the form of joint-stock company" (appendix 7 to this Provision);

notes as a part of accounting (financial) records of non-state pension fund (appendix 9 to this Provision).

2.2. Notes as a part of annual accounting (financial) accounts of non-state pension fund in the form of joint-stock company:

note 1 "The main activities of non-state pension fund";

the note 2 "Economic environment in which the non-state pension fund performs the activities";

note 3 "Reporting preparation bases";

note 4 "Accounting policies, important accounting valuations and professional judgments in application of accounting policy";

note 5 "Money and their equivalents";

the note 6 "Deposits and the other placed means in credit institutions and nonresident banks";

the note 7 "The financial assets estimated at fair value which changes are reflected in profit or loss";

the note 8 "Financial assets, available for sale";

the note 9 "The financial assets withheld before repayment";

the note 10 "The other placed means and other accounts receivable";

the note 11 "Accounts receivable on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

note 12 "Investments into associates";

note 13 "Investments into jointly controlled entities";

note 14 "Investments into affiliated enterprises";

the note 15 "The assets and liabilities included in the disposal groups classified as held for sale";

note 16 "Investment property";

note 17 "Intangible assets";

note 18 "Fixed assets";

the note 19 "The postponed acquisition expenses";

note 20 "Other assets";

note 21 "Reserves under impairment";

the note 22 "The financial liabilities estimated at fair value which changes are reflected in profit or loss";

the note 23 "Loans and the other raised funds";

the note 24 "Issued debt securities";

the note 25 "Accounts payable on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

note 26 "Agreement obligations about mandatory pension insurance";

the note 27 "Agreement obligations of non-state pension provision, classified as insurance";

the note 28 "Agreement obligations of non-state pension provision, receipts of additional benefits, classified as investment with non-quaranteed opportunity";

the note 29 "The obligation on employee benefits upon termination of labor activity which are not limited to fixed payments";

the note 30 "Reserves - estimative obligations";

note 31 "Other obligations";

note 32 "Capital";

note 33 "Capital management";

the note 34 "Fees on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

the note 35 "Payments for activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

note 36 "Change of agreement obligations of non-state pension provision";

note 37 "Acquisition expenses";

the note 38 "Other incomes (expenses) on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

the note 39 "The income less expenses (expenses less the income) on financial instrument transactions, estimated at fair value which change is reflected in profit or loss, except the financial liabilities classified as estimated at fair value which change is reflected in profit or loss, in case of initial recognition";

the note 40 "The income less expenses (expenses less the income) on transactions with financial assets, available for sale";

the note 41 "The income less expenses (expenses less the income) from transactions with investment property";

note 42 "Interest incomes";

the note 43 "Other investment revenues less expenses (expenses less the income)";

note 44 "Total and administrative expenses";

note 45 "Interest expenses";

note 46 "Other incomes and expenses";

note 47 "Income tax";

note 48 "Dividends";

the note 49 "Profit (loss) on the share" (it is filled only with non-state pension fund which own shares are admitted to organized trading or are in process of release);

the note 50 "Segment analysis" (it is obligatory for filling with non-state pension fund, own shares or debt securities of which are admitted to organized trading or are in process of release);

note 51 "Risk management";

note 52 "Transfer of financial assets";

note 53 "Contingent obligations";

note 54 "Derivative financial instruments and accounting of hedging";

note 55 "Fair value of financial instruments";

note 56 "Offset of financial assets and financial liabilities";

note 57 "Transactions with the related parties";

note 58 "Events after the reporting period".

2.3. The annual accounting (financial) accounts of non-state pension fund in the form of non-profit organization include:

0420205 "The balance sheet of non-state pension fund in the form of non-profit organization" (appendix 2 to this Provision);

0420206 "Report on target use of means of non-state pension fund in the form of non-profit organization" (appendix 15 to this Provision);

appendices to the balance sheet and report on target use of means:

0420207 "Report on financial results of non-state pension fund in the form of non-profit organization" (appendix 3 to this Provision);

0420208 "The report on cash flow, intended for ensuring authorized activities of non-state pension fund in the form of non-profit organization" (appendix 5 to this Provision);

0420209 "Report on cash flows of non-state pension fund in the form of non-profit organization" (appendix 8 to this Provision);

notes as a part of accounting (financial) records of non-state pension fund (appendix 9 to this Provision).

2.4. Notes as a part of annual accounting (financial) accounts of non-state pension fund in the form of non-profit organization:

note 1 "The main activities of non-state pension fund";

the note 2 "Economic environment in which the non-state pension fund performs the activities";

note 3 "Reporting preparation bases";

note 4 "Accounting policies, important accounting valuations and professional judgments in application of accounting policy";

note 5 "Money and their equivalents";

the note 6 "Deposits and the other placed means in credit institutions and nonresident banks";

the note 7 "The financial assets estimated at fair value which changes are reflected in profit or loss";

the note 8 "Financial assets, available for sale";

the note 9 "The financial assets withheld before repayment";

the note 10 "The other placed means and other accounts receivable";

the note 11 "Accounts receivable on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

note 12 "Investments into associates";

note 13 "Investments into jointly controlled entities";

note 14 "Investments into affiliated enterprises";

the note 15 "The assets and liabilities included in the disposal groups classified as held for sale";

note 16 "Investment property";

note 17 "Intangible assets";

note 18 "Fixed assets";

the note 19 "The postponed acquisition expenses";

note 20 "Other assets";

note 21 "Reserves under impairment";

the note 22 "The financial liabilities estimated at fair value which changes are reflected in profit or loss, except the financial liabilities classified as estimated at fair value which change is reflected in profit or loss, in case of initial recognition";

the note 23 "Loans and the other raised funds";

note 25 "Accounts payable on pension activities";

note 26 "Agreement obligations about mandatory pension insurance";

the note 27 "Agreement obligations of non-state pension provision, classified as insurance";

the note 28 "Agreement obligations of non-state pension provision, receipts of additional benefits, classified as investment with non-quaranteed opportunity";

the note 29 "The obligation on employee benefits upon termination of labor activity which are not limited to fixed payments";

the note 30 "Reserves - estimative obligations";

note 31 "Other obligations";

the note 34 "Fees on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

the note 35 "Payments for activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

note 36 "Change of agreement obligations of non-state pension provision";

note 37 "Acquisition expenses";

the note 38 "Other incomes (expenses) on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

the note 39 "The income less expenses (expenses less the income) on financial instrument transactions, estimated at fair value which change is reflected in profit or loss";

the note 40 "The income less expenses (expenses less the income) on transactions with financial assets, available for sale";

the note 41 "The income less expenses (expenses less the income) from transactions with investment property";

note 42 "Interest incomes";

the note 43 "Other investment revenues less expenses (expenses less the income)";

note 44 "Total and administrative expenses";

note 45 "Interest expenses";

note 46 "Other incomes and expenses";

note 47 "Income tax";

note 51 "Risk management";

note 52 "Transfer of financial assets";

note 53 "Contingent obligations";

note 54 "Derivative financial instruments and accounting of hedging";

note 55 "Fair value of financial instruments";

note 56 "Offset of financial assets and financial liabilities";

note 57 "Transactions with the related parties";

note 58 "Events after the reporting period".

Chapter 2.1. Annual accounting (financial) accounts of non-state pension fund

2.1.1. Chapter provisions 2 this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Chapter are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The annual accounting (financial) accounts of non-state pension fund in the form of joint-stock company include:

0420201 "The balance sheet of non-state pension fund in the form of joint-stock company" (appendix 1.1 to this Provision);

0420202 "Report on financial results of non-state pension fund in the form of joint-stock company" (appendix 3.1 to this Provision);

appendices to the balance sheet and report on financial results:

0420203 "Report on changes of equity of non-state pension fund in the form of joint-stock company" (appendix 5.1 to this Provision);

0420204 "Report on cash flows of non-state pension fund in the form of joint-stock company" (appendix 7.1 to this Provision);

notes as a part of annual accounting (financial) accounts of non-state pension fund (appendix 9.1 to this Provision).

2.1.2. Notes to annual accounting (financial) accounts of non-state pension fund in the form of joint-stock company include:

note 1 "The main activities of non-state pension fund";

the note 2 "Economic environment in which the non-state pension fund performs the activities";

note 3 "Bases of creation of accounting (financial) records";

note 4 "Accounting policies, important accounting valuations and professional judgments in application of accounting policy";

note 5 "Money";

the note 6 "The financial assets without fail classified as estimated at fair value through profit or loss";

the note 7 "The financial assets classified as estimated at fair value through profit or loss at the discretion of non-state pension fund";

the note 8 "The financial assets estimated at fair value through other comprehensive income: debt instruments";

the note 9 "The financial assets estimated at fair value through other comprehensive income: equity instruments";

the note 10 "The financial assets estimated on depreciated cost: deposits and the other placed means in credit institutions and nonresident banks";

the note 11 "The financial assets estimated on depreciated cost: the other placed means and other accounts receivable";

the note 12 "Accounts receivable on activities as the insurer on obligatory for pension insurance, activities for non-state pension provision";

note 13 "Investments into associates";

note 14 "Investments into jointly controlled entities";

note 15 "Investments into affiliated enterprises";

the note 16 "The assets and liabilities included in the disposal groups classified as held for sale";

note 17 "Investment property";

note 18 "Intangible assets";

note 19 "Fixed assets";

the note 20 "The postponed acquisition expenses";

note 21 "Other assets";

the note 22 "The financial liabilities without fail classified as estimated at fair value through profit or loss";

the note 23 "The financial liabilities classified as estimated at fair value through profit or loss at the discretion of non-state pension fund";

the note 24 "The financial liabilities estimated on depreciated cost: the credits, loans and the other raised funds";

the note 25 "The financial liabilities estimated on depreciated cost: issued debt securities";

the note 26 "The financial liabilities estimated on depreciated cost: other accounts payable";

the note 27 "Accounts payable on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

note 28 "Agreement obligations about mandatory pension insurance";

the note 29 "Agreement obligations of non-state pension provision, classified as insurance";

the note 30 "Agreement obligations of non-state pension provision, classified as receipts of additional benefits, investment with non-quaranteed opportunity";

the note 31 "Obligations on the employee benefits upon termination of labor activity which are not limited to the fixed payments";

the note 32 "Reserves - estimative obligations";

note 33 "Other obligations";

note 34 "Capital";

note 35 "Capital management";

the note 36 "Fees on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

the note 37 "Payments for activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

note 38 "Change of agreement obligations of non-state pension provision";

note 39 "Acquisition expenses";

the note 40 "Other incomes (expenses) on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

note 41 "Interest incomes";

the note 42 "The income less expenses (expenses less the income) from financial instrument transactions, without fail classified as estimated at fair value through profit or loss";

the note 43 "The income less expenses (expenses less the income) from transactions with financial assets, classified as estimated at fair value through profit or loss at the discretion of non-state pension fund";

the note 44 "The income less expenses (expenses less the income) from transactions with the debt instruments estimated at fair value through other comprehensive income";

the note 45 "The income less expenses (expenses less the income) from transactions with the equity instruments estimated at fair value through other comprehensive income";

the note 46 "Reserves under impairment of the debt instruments estimated on depreciated cost";

the note 47 "The income less expenses (expenses less the income) from transactions with investment property";

the note 48 "Other investment revenues less expenses (expenses less the income)";

note 49 "Total and administrative expenses";

note 50 "Interest expenses";

the note 51 "The income less expenses (expenses less the income) from transactions with the financial liabilities classified as estimated at fair value through profit or loss at the discretion of non-state pension fund";

note 52 "Other incomes and expenses";

note 53 "Income tax";

note 54 "Dividends";

the note 55 "Profit (loss) on the share" (it is filled only with non-state pension fund which own shares are admitted to organized trading or are in process of release);

the note 56 "Segment analysis" (it is obligatory for filling with non-state pension fund, own shares or debt securities of which are admitted to organized trading or are in process of release);

note 57 "Risk management";

note 58 "Transfer of financial assets";

note 59 "Contingent obligations";

note 60 "Derivative financial instruments and accounting of hedging";

note 61 "Fair value of financial instruments";

note 62 "Offset of financial assets and financial liabilities";

note 63 "Transactions with the related parties";

note 64 "Events after the reporting period".

2.1.3. The annual accounting (financial) accounts of non-state pension fund in the form of non-profit organization include:

0420205 "The balance sheet of non-state pension fund in the form of non-profit organization" (appendix 2.1 to this Provision);

0420206 "Report on target use of means of non-state pension fund in the form of non-profit organization" (appendix 15 to this Provision);

appendices to the balance sheet and report on target use of means:

0420207 "Report on financial results of non-state pension fund in the form of non-profit organization" (appendix 4.1 to this Provision);

0420208 "The report on cash flow, intended for ensuring authorized activities of non-state pension fund in the form of non-profit organization" (appendix 6.1 to this Provision);

0420209 "Report on cash flows of non-state pension fund in the form of non-profit organization" (appendix 8.1 to this Provision);

notes as a part of annual accounting (financial) accounts of non-state pension fund (appendix 9.1 to this Provision).

2.1.4. Notes to annual accounting (financial) accounts of non-state pension fund in the form of non-profit organization include:

note 1 "The main activities of non-state pension fund";

the note 2 "Economic environment in which the non-state pension fund performs the activities";

note 3 "Bases of creation of accounting (financial) records";

note 4 "Accounting policies, important accounting valuations and professional judgments in application of accounting policy";

note 5 "Money";

the note 6 "The financial assets without fail classified as estimated at fair value through profit or loss";

the note 7 "The financial assets classified as estimated at fair value through profit or loss at the discretion of non-state pension fund";

the note 8 "The financial assets estimated at fair value through other comprehensive income: debt instruments";

the note 9 "The financial assets estimated at fair value through other comprehensive income: equity instruments";

the note 10 "The financial assets estimated on depreciated cost: deposits and the other placed means in credit institutions and nonresident banks";

the note 11 "The financial assets estimated on depreciated cost: the other placed means and other accounts receivable";

the note 12 "Accounts receivable on activities as the insurer on obligatory for pension insurance, activities for non-state pension provision";

note 13 "Investments into associates";

note 14 "Investments into jointly controlled entities";

note 15 "Investments into affiliated enterprises";

the note 16 "The assets and liabilities included in the disposal groups classified as held for sale";

note 17 "Investment property";

note 18 "Intangible assets";

note 19 "Fixed assets";

the note 20 "The postponed acquisition expenses";

note 21 "Other assets";

the note 22 "The financial liabilities without fail classified as estimated at fair value through profit or loss";

the note 23 "The financial liabilities classified as estimated at fair value through profit or loss at the discretion of non-state pension fund";

the note 24 "The financial liabilities estimated on depreciated cost: the credits, loans and the other raised funds";

the note 26 "The financial liabilities estimated on depreciated cost: other accounts payable";

the note 27 "Accounts payable on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

note 28 "Agreement obligations about mandatory pension insurance";

the note 29 "Agreement obligations of non-state pension provision, classified as insurance";

the note 30 "Agreement obligations of non-state pension provision, classified as receipts of additional benefits, investment with non-quaranteed opportunity";

the note 31 "Obligations on the employee benefits upon termination of labor activity which are not limited to the fixed payments";

the note 32 "Reserves - estimative obligations";

note 33 "Other obligations";

the note 36 "Fees on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

the note 37 "Payments for activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

note 38 "Change of agreement obligations of non-state pension provision";

note 39 "Acquisition expenses";

the note 40 "Other incomes (expenses) on activities as the insurer for mandatory pension insurance, activities for non-state pension provision";

note 41 "Interest incomes";

the note 42 "The income less expenses (expenses less the income) from financial instrument transactions, without fail classified as estimated at fair value through profit or loss";

the note 43 "The income less expenses (expenses less the income) from transactions with the financial assets classified as estimated at fair value through profit or loss at the discretion of non-state pension fund";

the note 44 "The income less expenses (expenses less the income) from transactions with the debt instruments estimated at fair value through other comprehensive income";

the note 45 "The income less expenses (expenses less the income) from transactions with the equity instruments estimated at fair value through other comprehensive income";

the note 46 "Reserves under impairment of the debt instruments estimated on depreciated cost";

the note 47 "The income less expenses (expenses less the income) from transactions with investment property";

the note 48 "Other investment revenues less expenses (expenses less the income)";

note 49 "Total and administrative expenses";

note 50 "Interest expenses";

the note 51 "The income less expenses (expenses less the income) from transactions with the financial liabilities classified as estimated at fair value through profit or loss at the discretion of non-state pension fund";

note 52 "Other incomes and expenses";

note 53 "Income tax";

note 54 "Dividends";

the note 55 "Profit (loss) on the share" (it is filled only with non-state pension fund which own shares are admitted to organized trading or are in process of release);

the note 56 "Segment analysis" (it is obligatory for filling with non-state pension fund, own shares or debt securities of which are admitted to organized trading or are in process of release);

note 57 "Risk management";

note 58 "Transfer of financial assets";

note 59 "Contingent obligations";

note 60 "Derivative financial instruments and accounting of hedging";

note 61 "Fair value of financial instruments";

note 62 "Offset of financial assets and financial liabilities";

note 63 "Transactions with the related parties";

note 64 "Events after the reporting period".

Chapter 3. Intermediate accounting (financial) records of non-state pension fund

3.1. The intermediate accounting (financial) records of non-state pension fund in the form of joint-stock company include the following documents.

3.1.1. 0420201 "The balance sheet of non-state pension fund in the form of joint-stock company" (appendix 1 to this Provision):

for the first quarter of accounting year as of March 31 of accounting year and for December 31 of previous year;

for the first half of the year of accounting year as of June 30 of accounting year and for December 31 of previous year;

in nine months of accounting year as of September 30 of accounting year and for December 31 of previous year.

3.1.2. 0420202 "The report on financial results of non-state pension fund in the form of joint-stock company" (appendix 3 to this Provision) for the current intermediate accounting period and the accruing result since the beginning of accounting year to reporting date:

for the first quarter of accounting year from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year from April 1 till June 30 of accounting year and comparative information from April 1 till June 30 of the previous accounting year, and also from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year from July 1 till September 30 of accounting year and comparative information from July 1 till September 30 of the previous accounting year, and also from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.1.3. 0420203 "The report on changes of equity of non-state pension fund in the form of joint-stock company" (appendix 5 to this Provision) the accruing result since the beginning of accounting year to reporting date:

for the first quarter of accounting year from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.1.4. 0420204 "The report on cash flows of non-state pension fund in the form of joint-stock company" (appendix 7 to this Provision) the accruing result from the beginning of accounting year to reporting date:

for the first quarter of accounting year from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.1.5. The chosen notes to accounting (financial) records.

3.1-1. Provisions of Item 3.1 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The intermediate accounting (financial) records of non-state pension fund in the form of joint-stock company include the following documents.

3.1-1.1. 0420201 "The balance sheet of non-state pension fund in the form of joint-stock company" (appendix 1.1 to this Provision):

for the first quarter of accounting year - as of March 31 of accounting year and for December 31 of previous year;

for the first half of the year of accounting year - as of June 30 of accounting year and for December 31 of previous year;

in nine months of accounting year - as of September 30 of accounting year and for December 31 of previous year.

3.1-1.2. 0420202 "The report on financial results of non-state pension fund in the form of joint-stock company" (appendix 3.1 to this Provision) for the current intermediate accounting period and the accruing result since the beginning of accounting year to reporting date:

for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year - from April 1 till June 30 of accounting year and comparative information from April 1 till June 30 of the previous accounting year, and also from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year - from July 1 till September 30 of accounting year and comparative information from July 1 till September 30 of the previous accounting year, and also from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.1-1.3. 0420203 "The report on changes of equity of non-state pension fund in the form of joint-stock company" (appendix 5.1 to this Provision) the accruing result since the beginning of accounting year to reporting date:

for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.1-1.4. 0420204 "The report on cash flows of non-state pension fund in the form of joint-stock company" (appendix 7.1 to this Provision) the accruing result from the beginning of accounting year to reporting date:

for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.1-1.5. The chosen notes to accounting (financial) records.

3.2. The intermediate accounting (financial) records of non-state pension fund in the form of non-profit organization include the following documents.

3.2.1. 0420205 "The balance sheet of non-state pension fund in the form of non-profit organization" (appendix 2 to this Provision):

for the first quarter of accounting year as of March 31 of accounting year and for December 31 of previous year;

for the first half of the year of accounting year as of June 30 of accounting year and for December 31 of previous year;

in nine months of accounting year as of September 30 of accounting year and for December 31 of previous year.

3.2.2. 0420207 "The report on financial results of non-state pension fund in the form of non-profit organization" (appendix 4 to this Provision) for the current intermediate accounting period and the accruing result since the beginning of accounting year to reporting date:

for the first quarter of accounting year from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year from April 1 till June 30 of accounting year and comparative information from April 1 till June 30 of the previous accounting year, and also from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year from July 1 till September 30 of accounting year and comparative information from July 1 till September 30 of the previous accounting year, and also from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.2.3. 0420208 "The report on cash flow, intended for ensuring authorized activities of non-state pension fund in the form of non-profit organization" (appendix 6 to this Provision) the accruing result since the beginning of accounting year to reporting date:

for the first quarter of accounting year from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.2.4. 0420209 "The report on cash flows of non-state pension fund in the form of non-profit organization" (appendix 8 to this Provision) the accruing result from the beginning of accounting year to reporting date:

for the first quarter of accounting year from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.2.5. The chosen notes to accounting (financial) records.

3.2-1. Provisions of Item 3.2 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The intermediate accounting (financial) records of non-state pension fund in the form of non-profit organization include the following documents.

3.2-1.1. 0420205 "The balance sheet of non-state pension fund in the form of non-profit organization" (appendix 2.1 to this Provision):

for the first quarter of accounting year - as of March 31 of accounting year and for December 31 of previous year;

for the first half of the year of accounting year - as of June 30 of accounting year and for December 31 of previous year;

in nine months of accounting year - as of September 30 of accounting year and for December 31 of previous year.

3.2-1.2. 0420207 "The report on financial results of non-state pension fund in the form of non-profit organization" (appendix 4.1 to this Provision) for the current intermediate accounting period and the accruing result since the beginning of accounting year to reporting date:

for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year - from April 1 till June 30 of accounting year and comparative information from April 1 till June 30 of the previous accounting year, and also from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year - from July 1 till September 30 of accounting year and comparative information from July 1 till September 30 of the previous accounting year, and also from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.2-1.3. 0420208 "The report on cash flow, intended for ensuring authorized activities of non-state pension fund in the form of non-profit organization" (appendix 6.1 to this Provision) the accruing result since the beginning of accounting year to reporting date:

for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.2-1.4. 0420209 "The report on cash flows of non-state pension fund in the form of non-profit organization" (appendix 8.1 to this Provision) the accruing result from the beginning of accounting year to reporting date:

for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;

for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;

in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year.

3.2-1.5. The chosen notes to accounting (financial) records.

3.3. In case of determination of structure of the notes included in non-state pension fund in intermediate accounting (financial) records is guided by provisions IFRS (IAS) 34.

Chapter 4. Creation of the balance sheet of non-state pension fund

4.1. The balance sheet of non-state pension fund in the form of joint-stock company is constituted on the basis of the table of the approximate group of accounts of financial accounting according to balance sheet items of non-state pension fund in the form of joint-stock company given in appendix 10 to this Provision.

4.1.1. Provisions of Item 4.1 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The balance sheet of non-state pension fund in the form of joint-stock company is constituted on the basis of the table of the approximate group of accounts of financial accounting according to balance sheet items of non-state pension fund in the form of joint-stock company given in appendix 10.1 to this Provision.

(Changes according to the Instruction of the Central bank of the Russian Federation of 14.08.2017 No. 4496-U are made to Item 4.1.1)
(see the previous edition)

4.2. The balance sheet of non-state pension fund in the form of non-profit organization is constituted on the basis of the table of approximate group of accounts of financial accounting according to balance sheet items of non-state pension fund in the form of the non-profit organization given in appendix 11 to this Provision.

4.2.1. Provisions of Item 4.2 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The balance sheet of non-state pension fund in the form of non-profit organization is constituted on the basis of the table of approximate group of accounts of financial accounting according to balance sheet items of non-state pension fund in the form of the non-profit organization given in appendix 11.1 to this Provision.

4.3. If any account of financial accounting is absent in appendices 10 and 11 to this Provision, remaining balance of such balance sheet account should be included in that balance sheet item which on economic content corresponds to the transaction reflected in this account, and in the absence of such Article - to reflect under the article "Other Assets" or "Other Obligations", depending on the characteristic of the account.

4.3.1. Provisions of Item 4.3 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

If any account of financial accounting is absent in appendices 10.1 and 11.1 to this Provision, remaining balance of such balance sheet account should be included in that balance sheet item which on economic content corresponds to the transaction reflected in this account, and in the absence of such Article - to reflect under the article "Other Assets" or "Other Obligations" depending on the characteristic of the account.

4.4. In column 1 of the balance sheet number of the corresponding line is specified.

4.5. In column 2 of the balance sheet the name of indicator on line is specified.

4.6. In column 3 of the balance sheet references to numbers of the notes to accounting (financial) records opening structure and economic content of indicators of the balance sheet in the lines are specified.

4.7. Measure values on the corresponding lines by the end of the reporting period are given in column 4 of the balance sheet of non-state pension fund.

4.8. Comparable data for the end of the previous accounting year are provided in column 5 of the balance sheet.

4.9. In intermediate accounting (financial) records data of the balance sheet shall be provided according to Chapter 3 this provision.

4.10. In heading part of the balance sheet of non-state pension fund in the column "Registration Number (Sequence Number)" the registration number assigned to non-state pension fund according to the Book of state registration of non-state pension funds (in the presence) is specified.

4.11. In case of need reflections of influence of retrospective restatement on the beginning of preceding period the non-state pension fund includes in structure of accounting (financial) records the additional balance sheet as of the beginning and the end of preceding period taking into account retrospective restatement.

Chapter 5. Creation of the report on target use of means of non-state pension fund

5.1. The report on target use of means of non-state pension fund in the form of non-profit organizations (further - the Report) is constituted based on part 2 of article 14 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, Art. 4084; No. 44, Art. 5631; No. 51, Art. 6677; No. 52, Art. 6690; 2014, No. 45, the Art. 6154) (further - the Federal Law "About Financial Accounting").

5.2. In the Report receipt and use of the means intended for ensuring authorized activities of non-commercial non-state pension fund is reflected.

5.3. The measure value on line 1 and column 3 of the Report is equal to measure value on line 23 and column 4 of the Report.

5.4. On line 23 Reports are reflected the sum of remaining balance of target means calculated as difference of total sum of indicators for lines 1 and 2 and indicator on line 10.

5.5. On line 2 Reports are reflected the sum of all receipts of target means calculated as the amount of indicators for lines 3, 6 - 9.

5.6. On line 10 of the Report the amount of the target means used in the accounting period, calculated as the amount of indicators in the lines 11, 16 - 22 is reflected.

5.7. Indicators in the lines 10 - 22 Reports are reflected with the sign "minus" as represent use of target means.

5.8. On line 11 of the Report the amount of indicators in the lines 12 and 13 is reflected.

5.9. On line 13 of the Report the amount of indicators in the lines 14, 15 is reflected.

5.10. On line 4 Reports are reflected target fees of investors of non-state pension fund.

5.11. The line 5 of the Report is filled under condition if the right of non-state pension fund to the direction of part of fees to forming of the property intended for ensuring authorized activities and covering of administrative expenses is provided by rules of non-state pension fund and the relevant agreements of non-state pension fund.

5.12. On lines 6 and 7 of the Report the parts of the income from investment of funds of pension reserves and investment of pension accruals directed to forming of the property intended for ensuring authorized activities and covering of the expenses connected with authorized activities following the results of profit distribution of accounting year are reflected.

5.13. On line 8 of the Report the income less expenses (expenses less the income) from placement and use of the property intended for ensuring authorized activities is reflected.

5.14. On line 9 of the Report deposit amounts of founders, additional deposits of founders, the charitable and other receipts intended for ensuring authorized activities of non-state pension fund are reflected.

5.15. On line 19 of the Report the cost of the acquired fixed assets, intangible assets and other non-current assets paid or which is subject to payment to the supplier is reflected.

5.16. On line 20 of the Report expenses on services of third parties in maintaining retirement accounts, to information, technical, organizational support of the activities connected with placement of pension reserves are reflected.

5.17. On line of 21 Report expenses on services of third parties in maintaining retirement accounts, to information, technical, organizational support of activities for mandatory pension insurance are reflected.

5.18. On line 22 Reports are reflected expenses on carrying out actuarial assessment, disclosure of accounting (financial) records, payment of auditor services and other expenses.

5.19. The amounts of charged depreciation on fixed assets and intangible assets in the Report are not reflected as at the time of acquisition of fixed assets and intangible assets all-in cost of their acquisition is reflected on line 19 of the Report.

5.20. In heading part of the Report in the column "Registration Number (Sequence Number)" the registration number assigned to non-state pension fund according to the Book of state registration of non-state pension funds (in the presence) is specified.

Chapter 6. Creation of the report on financial results of non-state pension fund

6.1. The report on financial results of non-state pension fund in the form of joint-stock company for the intermediate accounting period and year is constituted on the basis of the table of approximate group of symbols of the report on financial results according to Articles of the report on financial results of the non-state pension fund submitted in appendix 12 to this Provision.

6.1.1. Provisions of Item 6.1 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The report on financial results of non-state pension fund in the form of joint-stock company for the intermediate accounting period and year is constituted on the basis of the table of the approximate group of accounts of financial accounting and symbols of the report on financial results according to Articles of the report on financial results of non-state pension fund in the form of joint-stock company provided in appendix 12.1 to this Provision.

6.2. The report on financial results of non-state pension fund in the form of non-profit organization for the intermediate accounting period and year is constituted on the basis of the table of approximate group of symbols of the report on financial results according to Articles of the report on financial results of non-state pension fund in the form of the non-profit organization provided in appendix 13 to this Provision.

6.2.1. Provisions of Item 6.2 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The report on financial results of non-state pension fund in the form of non-profit organization for the intermediate accounting period and year is constituted on the basis of the table of approximate group of accounts of financial accounting and symbols of the report on financial results according to Articles of the report on financial results of non-state pension fund in the form of the non-profit organization provided in appendix 13.1 to this Provision.

6.3. If any symbol of the report on financial results of non-state pension fund is absent in appendices 12 and 13 to this Provision, remaining balance on such symbol of the report on financial results should be reflected under that Article which on economic content corresponds to transaction on this symbol, and in the absence of such Article - under the articles "Other Incomes" or "Other expenses".

6.3.1. Provisions of Item 6.3 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

If any symbol of the report on financial results of non-state pension fund is absent in appendices 12.1 and 13.1 to this Provision, remaining balance on such symbol of the report on financial results should be reflected under that Article which on economic content corresponds to transaction on this symbol, and in the absence of such Article - under the article "Other Incomes" or "Other expenses".

6.4. The interim statement on financial results of non-state pension fund in quarter, half-year and nine months of accounting year joins account balances of financial accounting of current period as it is provided in appendices 12 and 13 to this Provision.

6.4.1. Provisions of Item 6.4 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The interim statement on financial results of non-state pension fund in quarter, half-year and nine months of accounting year joins account balances of financial accounting of current period as it is provided in appendices 12.1 and 13.1 to this Provision.

6.5. The report on financial results of non-state pension fund in year joins remaining balance on the corresponding accounts of financial accounting of last year. The table of correspondences of accounts of financial accounting on accounting of the income and expenses of the current year and last year is given in appendix 20 to this Provision.

6.6. In column 1 of the report on financial results of non-state pension fund number of the corresponding line, in column 2 - the name of indicator on line, in column 3 - numbers of the corresponding notes opening structure and economic content of indicators in the lines is specified.

6.7. Measure values in the lines for the accounting period are given in column 4 of the report on financial results in year.

6.8. Comparable data for previous year are provided in column 5 of the report on financial results in year.

6.9. In intermediate accounting (financial) records of non-state pension fund data of the report on financial results are represented according to Chapter 3 this provision.

6.10. In heading part of the report on financial results of non-state pension fund in the column "Registration Number (Sequence Number)" the registration number assigned to non-state pension fund according to the Book of state registration of non-state pension funds (in the presence) is specified.

Chapter 7. Creation of the report on changes of equity of non-state pension fund in the form of joint-stock company

7.1. In column 1 of the report on changes of equity number of the corresponding line, in column 2 - the name of indicator on line, in column 3 - numbers of the corresponding notes is specified.

7.2. In columns 4 - the 13th report on changes of equity movement under the relevant articles reveals.

7.2.1. Provisions of Item 7.2 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

In columns 4 - the 17th report on changes of equity movement under the relevant articles reveals.

7.3. Column 14 of the report on changes of equity contains the amount of measure values in columns 4 - 13 on the corresponding lines.

7.3.1. Provisions of Item 7.3 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

Column 18 of the report on changes of equity contains the amount of indicators according to columns 4 - 17.

7.4. The procedure for creation of the report on changes of equity is provided in appendix 16 to this Provision. In case of absence in appendix 16 to this Provision of the activity description such transaction shall be classified by change of equity according to its economic content in one of report lines about changes of equity based on the professional judgment accepted by the head of non-state pension fund in the form of joint-stock company. Detailed disclosure of information on such transaction shall be provided in the note 32 "Capital" of appendix 9 to this Provision.

7.4.1. Provisions of Item 7.4 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The procedure for creation of the report on changes of equity of non-state pension fund in the form of joint-stock company is provided in appendix 16.1 to this Provision. In case of absence in appendix 16.1 to this Provision of the activity description such transaction shall be classified by change of equity according to its economic content in one of report lines about changes of equity based on the professional judgment accepted by the head of non-state pension fund in the form of joint-stock company. Detailed disclosure of information on such transaction shall be provided in the note 34 "Capital" of appendix 9.1 to this Provision.

7.5. In heading part of the report on changes of equity of non-state pension fund in the column "Registration Number (Sequence Number)" the registration number assigned to non-state pension fund according to the Book of state registration of non-state pension funds (in the presence) is specified.

Chapter 8. Creation of the report on cash flow, intended for ensuring authorized activities of non-state pension fund in the form of non-profit organization

8.1. In column 1 of the report on cash flow, intended for ensuring authorized activities of non-state pension fund, number of the corresponding line, in column 2 - the name of indicator on line, in column 3 - numbers of the corresponding notes is specified.

8.2. In columns 4 - the 11th report on cash flow, intended for ensuring authorized activities of non-state pension fund, movement under the relevant articles reveals.

8.2.1. Provisions of Item 8.2 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

In columns 4 - the 15th report on cash flow, intended for ensuring authorized activities of non-state pension fund, movement under the relevant articles reveals.

8.3. Column 12 of the report on cash flow, intended for ensuring authorized activities of non-state pension fund, contains the amount of measure values in columns 4 - 11 on the corresponding lines.

8.3.1. Provisions of Item 8.3 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

Column 16 of the report on cash flow, intended for ensuring authorized activities of non-state pension fund, contains the amount of indicators according to columns 4 - 15.

8.4. The procedure for creation of the report on cash flow, intended for ensuring authorized activities of non-state pension fund in the form of non-profit organization, is provided in appendix 17 to this Provision. In case of lack of the activity description on change of the means intended for ensuring authorized activities of non-state pension fund in appendix 17 to this Provision, such transaction shall be classified according to its economic content in one of lines based on the professional judgment accepted by the head of non-state pension fund.

8.4.1. Provisions of Item 8.4 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The procedure for creation of the report on cash flow, intended for ensuring authorized activities of non-state pension fund in the form of non-profit organization, is provided in appendix 17.1 to this Provision. In case of absence in appendix 17.1 to this Provision of the activity description on change of the means intended for ensuring authorized activities of non-state pension fund, such transaction shall be classified according to its economic content in one of lines based on the professional judgment accepted by the head of non-state pension fund.

8.5. In heading part of the report on cash flow, intended for ensuring authorized activities of non-state pension fund, in the column "Registration Number (Sequence Number)" the registration number assigned to non-state pension fund according to the Book of state registration of non-state pension funds (in the presence) is specified.

Chapter 9. Creation of the report on cash flows of non-state pension fund

9.1. The report on cash flows provides information on the cash receipts and money payments which were taking place in the accounting period, led to change of size of indicator of money and their equivalents of non-state pension fund. Information on main types of gross cash receipts and gross cash payments can be received or from records of financial accounting, or by adjustment of indicators of the report on financial results, and also indicators of the balance sheet.

9.2. The procedure for creation of the report on cash flows of non-state pension fund in the form of joint-stock company is provided in appendix 18 to this Provision.

9.2.1. Provisions of Item 9.2 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The procedure for creation of the report on cash flows of non-state pension fund in the form of joint-stock company is provided in appendix 18.1 to this Provision.

9.3. The procedure for creation of the report on cash flows of non-state pension fund in the form of non-profit organizations is provided in appendix 19 to this Provision.

9.3.1. Provisions of Item 9.3 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The procedure for creation of the report on cash flows of non-state pension fund in the form of non-profit organization is provided in appendix 19.1 to this Provision.

9.4. The investment and financial transactions which are not requiring use of money or cash equivalents are not reflected in the report on cash flows. The specified transactions shall reveal in notes to forms of accounting (financial) records so that to provide all necessary information on investing and financial activities.

9.5. In column 1 of the report on cash flows number of the corresponding line, in column 2 - the name of indicator on line, in column 3 - numbers of the corresponding notes is specified.

9.6. In column 4 of the report on cash flows measure values in the lines for the accounting period, are given in column 5 - comparable data for the previous accounting period.

9.7. In heading part of the report on cash flows of non-state pension fund in the column "Registration Number (Sequence Number)" the registration number assigned to non-state pension fund according to the Book of state registration of non-state pension funds (in the presence) is specified.

Chapter 10. Preparation of the notes included in structure of accounting (financial) records

10.1. The notes included in structure of accounting (financial) records are constituted in the form given in appendix 9 to this Provision.

10.1.1. Provisions of Item 10.1 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The notes included in structure of accounting (financial) records are constituted in the form given in appendix 9.1 to this Provision.

10.1.2. Notes to the indicators of forms of accounting (financial) records having zero values and (or) providing disclosure of transactions which are not performed by non-state pension fund do not join in accounting (financial) records.

10.2. Notes in appendix 9 to this Provision consist of tables and text explanations to them.

10.2.1. Provisions of Item 10.2 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

Notes in appendix 9.1 to this Provision consist of tables and text explanations to them.

10.3. If in tables of appendix 9 to this Provision there is no line for representation of the essential amount of any assets, obligations, the income or expenses, the non-state pension fund shall include the specified amounts of the line "Other" of the corresponding table and include the description of essence and the amounts of such assets, obligations, the income or expenses in structure of text explanations.

10.3.1. Provisions of Item 10.3 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

If in tables of appendix 9.1 to this Provision there is no line for representation of the essential amount of any assets, obligations, the income or expenses, the non-state pension fund shall include the specified amounts of the line "Other" of the corresponding table and include the description of essence and the amounts of such assets, obligations, the income or expenses in structure of text explanations.

10.4. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 31.10.2016 No. 4173-U

10.5. Unless otherwise specified, for any information provided in notes on reporting date or for the accounting period the comparative information for the beginning of accounting year or for the comparable period of the previous accounting year shall be provided.

10.6. Report notes about financial results in half-year and nine months shall open in addition to indicators for the accounting period and indicators for last year indicators for the last quarter of the accounting period and for the last quarter of the corresponding accounting period of last year.

10.7. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 31.10.2016 No. 4173-U

10.8. The non-state pension fund has the right to include in accounting (financial) records text explanations to tables which are absent in appendix 9 to this Provision if it considers it necessary in order that users could understand impact of specific transactions, other events and conditions on financial position and financial results of non-state pension fund.

10.8.1. Provisions of Item 10.8 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

The non-state pension fund has the right to include the text explanations to tables which are absent in appendix 9.1 to this Provision in accounting (financial) records if it considers it necessary in order that users could understand impact of specific transactions, other events and conditions on financial position and financial results of non-state pension fund.

10.8.2. The non-state pension fund has the right to correct text explanations to tables if it considers it necessary in order that users could understand impact of specific transactions, other events and conditions on financial position and financial results of the insurer.

10.8.3. The non-state pension fund does not include in accounting (financial) records of the explanation to tables on those transactions which are not performed by it, and also the explanations providing disclosure of the assets and liabilities which are absent at it on reporting date.

10.9. Ceased to be valid according to the Instruction of the Central bank of the Russian Federation of 31.10.2016 No. 4173-U

10:10. Filling of tables of appendix 9 to this Provision is performed according to the tables of approximate group of accounts of financial accounting for preparation of notes for accounting (financial) records given in appendix 14 to this Provision.

10:11. Provisions of Item 10.10 of this provision are not applied to the non-state pension fund applying IFRS (IFRS) 9.

Provisions of this Item are applied to non-state pension fund, the applying IFRS (IFRS) 9,.

Filling of tables of appendix 9.1 to this Provision is performed according to the tables of approximate group of accounts of financial accounting for preparation of notes for accounting (financial) records given in appendix 14.1 to this Provision.

Chapter 11. Final provisions

11.1. In case of application of this provision non-state pension funds are guided by IFRS and Explanations of IFRS accepted by IFRS Fund, enacted in the territory of the Russian Federation and also part 12 of article 21 of the Federal law "About Financial Accounting".

11.2. This Provision is subject to official publication in "the Bulletin of the Bank of Russia" and becomes effective with the January 1, 2017, but not earlier than entry into force of the order of the Ministry of Finance of the Russian Federation on recognition which voided the order of the Ministry of Finance of the Russian Federation of January 10, 2007 No. 3n "About features of accounting records of non-state pension funds", No. 9379 registered by the Ministry of Justice of the Russian Federation on May 2, 2007 (The Russian newspaper of June 8, 2007).

Chairman of the Central bank of the Russian Federation

E. S. Nabiullina

Appendix 1

to the Provision of the Bank of Russia of December 28, 2015 No. 527-P "Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Non-state Pension Funds"

Reporting of not credit financial credit institution


Territory code under RCATU

Code of not credit financial credit institution

under RCBO

Registration number (sequence number)



 

                 BALANCE SHEET OF NON-STATE

             THE PENSION FUND IN THE FORM OF JOINT-STOCK COMPANY

                        on __ ___________ ____.

 

___________________________________________________________________________

  (full trade name and the reduced trade name)

Postal address ____________________________________________________________

 

                                                Form code on OKUD: 0420201

 

                                                Annual (quarter)

 

                                                (thousand rubles)

Line number

Name of indicator

Explanations by the lines

On ______ 20 __.

On ______ 20 __.

1

2

3

4

5

Section I. ASSETS

1

Money and their equivalents

5



2

Deposits and the other placed means in credit institutions and nonresident banks

6



3

The financial assets estimated at fair value which changes are reflected in profit or loss, including:

7, 54



3.1

the financial assets transferred without derecognition

7, 56



4

Financial assets, available for sale, including:

8



4.1

the financial assets transferred without derecognition

8, 56



5

The financial assets withheld before repayment including:

9



5.1

the financial assets transferred without derecognition

9, 56



6

The other placed means and other accounts receivable

10



7

Accounts receivable on activities as the insurer for mandatory pension insurance, activities for non-state pension provision

11



8

Investments into associates

12



9

Investments into jointly controlled entities

13



10

Investments into affiliated enterprises

14



11

The assets included in the disposal groups classified as held for sale

15



12

Investment property

16



13

Intangible assets

17



14

Fixed assets

18



15

The postponed acquisition expenses

19



16

Requirements for current tax of profit

47



17

Deferred tax assets

47



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