INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of February 7, 2017 No. 4282-U

About forms, terms and procedure for creation and submission to the Bank of Russia of the activity reporting, including requirements to the reporting under mandatory pension insurance, non-state pension funds, procedure and terms of disclosure of accounting (financial) records, auditor and actuarial conclusions by non-state pension funds

This Instruction based on Item 1 of Article 32. 1, paragraph of the fourth Item 1 of Article 35. 1, Item 2 of article 36.20 of the Federal Law of May 7, 1998 No. 75-FZ "About non-state pension funds" (The Russian Federation Code, 1998, No. 19, Art. 2071; 2001, No. 7, Art. 623; 2002, No. 12, Art. 1093; 2003, No. 2, Art. 166; 2004, No. 49, Art. 4854; 2005, No. 19, Art. 1755; 2006, No. 43, Art. 4412; 2007, No. 50, Art. 6247; 2008, No. 18, Art. 1942; No. 30, Art. 3616; 2009, No. 29, Art. 3619; No. 48, Art. 5731; No. 52, Art. 6450, Art. 6454; 2010, No. 17, Art. 1988; No. 31, Art. 4196; 2011, No. 29, Art. 4291; No. 48, Art. 6728; No. 49, Art. 7036, Art. 7037, Art. 7040, Art. 7061; 2012, No. 31, Art. 4322; No. 47, Art. 6391; No. 50, Art. 6965, Art. 6966; 2013, No. 19, Art. 2326; No. 30, Art. 4044, Art. 4084; No. 49, Art. 6352; No. 52, Art. 6975; 2014, No. 11, Art. 1098; No. 30, Art. 4219; 2015, No. 27, Art. 3958, Art. 4001; No. 29, Art. 4357; 2016, No. 1, Art. 41, Art. 47; No. 27, the Art. 4225) (further - the Federal Law of May 7, 1998 No. 75-FZ) and article 76.6 of 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; No. 40, Art. 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, of the Art. 4225, of the Art. 4273, of the Art. 4295) establishes forms, terms, procedure for creation and submission to the Bank of Russia of the activity reporting, including requirement to the reporting under mandatory pension insurance, non-state pension funds (further - the reporting of non-state pension fund), procedure and terms of disclosure of accounting (financial) records, the auditor and actuarial conclusions by non-state pension funds.

1. The reporting of non-state pension fund is constituted and it is represented in forms, in the terms and procedure established by appendices 1 - 12 to this Instruction, taking into account requirements, the stipulated in Item 2 presents of the Instruction, since the month under report following after month in which this Instruction becomes effective.

2. The reporting of non-state pension fund for the first quarter, the first half of the year, nine months is submitted in the Bank of Russia together with intermediate accounting (financial) records of non-state pension fund for the corresponding periods.

Together with the reporting of non-state pension fund under form 0420260 "The turnover sheet on accounts of financial accounting of non-state pension fund" for December non-state pension fund in the form of joint-stock company the annual accounting (financial) accounts in the structure provided by paragraphs the second, the third, fifth, sixth Item 2.1 and paragraphs the fourth, the fifth, seventh, eighth Item 2.1.1 of 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" registered by the Ministry of Justice of the Russian Federation on January 27, 2016 No. 40832, on December 15, 2016 No. 44747 are constituted and is submitted in the Bank of Russia ("the Bulletin of the Bank of Russia" of March 9, 2016 No. 23 - 24; the official site of the Bank of Russia (www.cbr.ru), on December 29, 2016) (further - the Provision of the Bank of Russia No. 527-P), and non-state pension fund in the form of non-profit organization - in the structure provided by paragraphs the second, third, fifth - the seventh Item 2.3 and paragraphs the second, third, fifth - the seventh Item 2.1.3 of the Provision of the Bank of Russia No. 527-P.

Together with the reporting of non-state pension fund under form 0420252 "General information about activities of non-state pension fund" in year are represented to the Bank of Russia:

annual accounting (financial) accounts of non-state pension fund in the structure provided by Chapters 2 and 2.1 of the Provision of the Bank of Russia No. 527-P;

the conclusion by results of the actuarial estimation which is carried out by the actuary upon termination of accounting year (further - the actuarial conclusion);

the copy of the report (copy of reports) on real estate appraisal, and also other property in which means of pension reserves, article 25 of the Federal Law which is carried out according to requirements of Item 6 of May 7, 1998 No. 75-FZ are placed.

The audit opinion provided by the paragraph the fourth article 22 of the Federal Law of May 7, 1998 No. 75-FZ (further - audit opinion), is represented in the Bank of Russia together with the reporting of non-state pension fund under form 0420252 "General information about activities of non-state pension fund" in year or no later than 10 working days from the date of, the audit opinion following date, but no later than June 30 of the year following after accounting year.

In the cases provided by this Instruction together with the reporting of non-state pension fund in the Bank of Russia the explanatory note is submitted.

3. The reporting of non-state pension fund is signed by person performing functions of sole executive body of non-state pension fund or person fulfilling its duties. In the cases provided by this Instruction, the specified reporting is also signed by the authorized person of specialized depositary of non-state pension fund.

4. Data on all indicators provided in it shall be provided in the reporting of non-state pension fund. In case of lack of measure values in the reporting of non-state pension fund in the corresponding column (line) it is put down "0" (zero) for numerical indicators and "-" (crossed out section) for symbolical indicators (if other is not provided by this Instruction). If the reporting of non-state pension fund contains only zero measure values, the non-state pension fund represents to the Bank of Russia the specified reporting with zero measure values.

5. The reporting of non-state pension fund and other documents, the stipulated in Item 2 presents of the Instruction, are represented to the Bank of Russia in electronic form, No. 3906-U signed by the strengthened qualified digital signature according to requirements of the Instruction of the Bank of Russia of December 21, 2015 "About order of interaction of the Bank of Russia with not credit financial credit institutions and other participants of information exchange when using of information resources of the Bank of Russia, including private office by them, and also procedure and terms of the direction other participants of information exchange of the notification on use or notifications on refusal of use of private office", No. 41289 registered by the Ministry of Justice of the Russian Federation on March 1, 2016 ("the Bulletin of the Bank of Russia" of March 16, 2016 No. 26), taking into account the features established by this Instruction.

In case of detection of mistakes by non-state pension fund in the reporting of non-state pension fund and (or) the annual accounting (financial) accounts of non-state pension fund provided together with it which is earlier provided to the Bank of Russia before date of its approval and (or) intermediate accounting (financial) records of non-state pension fund the corrected reporting shall be sent to the Bank of Russia within 10 working days from the date of identification of mistakes. In case of detection of mistakes in the specified reporting provided for one or several accounting periods to the Bank of Russia, each corrected reporting goes to the Bank of Russia the separate electronic document to which the file containing list of incorrect measure values and the description of the reasons of their reflection is put.

6. When carrying out reorganization in the form of merge, accession or separation the obligation on submission of the reporting of the reorganized non-state pension fund for the accounting period during which it performed the activities after completion of reorganization before terms of its representation is assigned to his legal successor, being non-state pension fund (further - the legal successor).

The legal successor represents the reporting of the reorganized non-state pension fund for the specified accounting period in the form of the separate document electronically to which the file containing explanations that the reporting is constituted for the non-state pension fund which stopped implementation of the activities as a result of reorganization with indication of its details (full name of non-state pension fund, license for activities on provision of pensions and pension insurance), form in which there was reorganization, and dates of entering into the Unified State Register of Legal Entities of record about the termination of activities of the reorganized non-state pension fund is put.

The reporting of the reorganized non-state pension fund is signed by person performing functions of sole executive body of the legal successor or person fulfilling its duties.

In case of transformation of the non-state pension fund which is non-profit organization to the joint-stock pension fund according to part 3 of article 11 of the Federal Law of December 28, 2013 No. 410-FZ "About introduction of amendments to the Federal law "About Non-state Pension Funds" and separate legal acts of the Russian Federation" (The Russian Federation Code, 2013, No. 52, Art. 6975; 2014, No. 30, Art. 4219; No. 49, Art. 6919; 2015, No. 27, Art. 3958; 2016, No. 1, Art. 41; No. 26, of the Art. 3891) the reporting of non-state pension fund shall include data of non-state pension fund from which the non-state pension fund was transformed and to be represented according to the procedure, provided by this Instruction.

7. If the last day of term of submission of the reporting of non-state pension fund falls on the output or non-working holiday recognized by that legislation of the Russian Federation, then the termination of term of submission of the reporting of non-state pension fund is transferred to the next working day following it.

8. The annual accounting (financial) accounts of non-state pension fund are subject to obligatory disclosure no later than July 1 of the year following after accounting year together with the auditor and actuarial conclusions.

The intermediate accounting (financial) records of non-state pension fund shall be opened within 40 calendar days after the termination of the first quarter, the first half of the year and nine months of calendar year.

If concerning intermediate accounting (financial) records of non-state pension fund audit is booked, that audit opinion about intermediate accounting (financial) records shall be opened together with the specified intermediate accounting (financial) records of non-state pension fund.

The accounting (financial) reports of non-state pension fund, the auditor and actuarial conclusions are considered opened if they are posted on the official site of non-state pension fund on the Internet which e-mail address includes domain name, the rights to which belong to this non-state pension fund (further - the official site of non-state pension fund).

The non-state pension fund provides open round-the-clock entry to accounting (financial) records, the auditor and actuarial conclusions on the official site of non-state pension fund to all to the users interested in them without restrictions within at least three years from the date of their placement. Placement of accounting (financial) records, the auditor and actuarial conclusions on the official site of non-state pension fund is performed consistently in chronological procedure.

In case of impossibility (restriction) of access for the interested users to the accounting (financial) records, the auditor and actuarial conclusions posted on the official site of non-state pension fund as a result of emergence of technical, program or other failures the non-state pension fund takes actions directed to their elimination and renewal of access for the interested users to the specified information, having posted on the official site of non-state pension fund the announcement which shall contain the reason, date and time of the termination (restriction) of access, and also date and time of renewal of access to accounting (financial) records, the auditor and actuarial conclusions.

The non-state pension fund placing accounting (financial) records, the auditor and actuarial conclusions on the official site of non-state pension fund specifies: the name of accounting (financial) records, the auditor and actuarial conclusions, the accounting period for which they are constituted, date of their placement on the official site of non-state pension fund.

9. The list of the forms of the reporting and other information provided by the Federal Laws, represented by non-state pension funds to the Bank of Russia is given in appendix 13 to this Instruction.

10. This Instruction becomes effective after 10 days after day of its official publication.

11. From the date of entry into force of this Instruction not to apply:

the order of the Federal Service for Financial Markets of August 30, 2007 No. 07-92/pz-n "About approval of the Regulations on the annual statement and the quarter reporting of non-state pension fund and the Instruction for their filling", No. 10535 registered by the Ministry of Justice of the Russian Federation on November 23, 2007 (The bulletin of regulations of federal executive bodies of January 21, 2008 No. 3);

the order of the Federal Service for Financial Markets of June 5, 2012 No. 12-36/pz-n "About modification of the Regulations on the annual statement and the quarter reporting of non-state pension fund approved by the order of FFMS of Russia of 30.08.2007 No. 07-92/pz-n", No. 25008 registered by the Ministry of Justice of the Russian Federation on July 25, 2012 (The Russian newspaper of August 8, 2012);

the order of the Federal Service for Financial Markets of September 21, 2010 No. 10-60/pz-n "About approval of the Regulations on the reporting of non-state pension fund under mandatory pension insurance", No. 18832 registered by the Ministry of Justice of the Russian Federation on October 27, 2010 (The bulletin of regulations of federal executive bodies of November 22, 2010 47);

Item 22 of the order of the Federal Service for Financial Markets of April 24, 2012 No. 12-27/pz-n "About modification of some regulatory legal acts of the Federal Service for Financial Markets", No. 24428 registered by the Ministry of Justice of the Russian Federation on June 1, 2012 (The Russian newspaper of July 6, 2012).

Appendix 1

to the Instruction of the Central bank of the Russian Federation of February 7, 2017 No. 4282-U "About forms, terms and procedure for creation and submission to the Bank of Russia of the activity reporting, including requirements to the reporting under mandatory pension insurance, non-state pension funds, procedure and terms of disclosure of accounting (financial) records, the auditor and actuarial conclusions by non-state pension funds"

(form)

	License number	Territory code under RCATU	Identification Taxpayer Number (ITN)	Primary State Registration Number (PSRN)

 

           General information about non-state pension fund

                 as of "__" _________ ____.

 

Abbreviated name of _____________ non-state pension fund

 

                                                 Form code on OKUD 0420250

 

                                          On irregular basis (Annual)

 

Section 1. General information

Line number	Type of data	Content
1	2	3
1	Name, license, INN, PSRN	x
1.1	Full trade name
1.2	The reduced trade name
1.3	License number on implementation of activities for provision of pensions and pension insurance
1.4	Date of issue of the license
1.5	INN
1.6	PSRN
1.7	Date of assignment of PSRN
2	Contact information	x
2.1	The location according to the charter
2.2	Actual address
2.3	Postal address
2.4	Phone number
2.5	Number of the fax
2.6	The website address on the Internet
2.7	E-mail address
3	Responsible actuary	x
3.1	Surname, name, middle name (the last in the presence)
3.2	The registration number assigned to the responsible actuary in the unified register of responsible actuaries
3.3	Full name of self-regulatory organization of actuaries which member is the responsible actuary
3.3.1	INN of self-regulatory organization of actuaries
3.3.2	PSRN of self-regulatory organization of actuaries
3.4	Agreement number on carrying out obligatory actuarial estimation of activities of fund
3.5	Date of the contract for carrying out obligatory actuarial estimation of activities of fund
4	Self-regulatory organization of non-state pension funds	x
4.1	Full name of self-regulatory organization of non-state pension funds which member is the fund
4.1.1	INN of self-regulatory organization of non-state pension funds
4.1.2	PSRN of self-regulatory organization of non-state pension funds
4.2	Date of the introduction in members of self-regulatory organization of non-state pension funds

 

Section 2. Information on conducting financial accounting of fund, retirement accounts of funded pension, on storage locations of agreements on mandatory pension insurance, agreements of non-state pension provision, and also documents connected with retirement benefits on storage locations of backup copies of electronic databases

Line number	Name of function	Name of division of the fund responsible for function implementation	Address of the place of implementation of function	The software used for function implementation	Data on the organization rendering to fund services in function implementation (if the relevant agreement is signed)
					full name of the organization	INN of the organization	PSRN of the organization	actual address of the organization	date of the conclusion of the agreement
1	2	3	4	5	6	7	8	9	10
1	Conducting financial accounting of fund
2	Maintaining retirement accounts of funded pension
3	Storage of agreements OPS, NGO, and also the documents connected with appointment and implementation of retirement benefits			x
4	Storage of backup copies of electronic databases			x

 

Section 3. Data on key managerial personnel of fund

Line number	Surname, name, middle name (the last in the presence)	Position in fund	Date of appointment (election)	On what representation of governing body of fund	On what representation of the shareholder (founder) of fund	Data on the organization - other place of employment
						full name of the organization	INN of the organization	PSRN of the organization	position in the organization
1	2	3	4	5	6	7	8	9	10
1
1.1
1.2
..
2
2.1
2.2
..

 

Line number	Competence certificate of the specialist of the financial market	Data on the higher education and advanced training	Work experience in the sphere of economy and finance, years
			in total	including
				in credit institutions and not credit financial credit institutions	in the bodies exercising regulation and supervision in the financial market	in consulting and auditing organizations	in the foreign organizations	in other organizations
1	11	12	13	14	15	16	17	18
1
1.1
1.2
...
2
2.1
2.2
...

 

Line number	Work experience in the sphere of NGO, OPS, years					Experience of management of the financial organization or its structural division, years	Data on disqualification	Criminal record
	in total	including
		in non-state pension funds, specialized depositaries, managing companies, the Pension Fund of the Russian Federation	in the bodies exercising regulation and supervision in the financial market	in consulting and auditing organizations	in the foreign organizations
1	19	20	21	22	23	24	25	26
1
1.1
1.2
...
2
2.1
2.2
...

 

Subsection 3.1. Disaggregation of separate indicators

Line number	Number of the Section	Name of the Section	The line undressed	The name of indicator which is deciphered	The column undressed	Surname, name, middle name (the last in the presence)	Full name of the organization	Years of service, years	Note
1	2	3	4	5	6	7	8	9	10
1	3	Key managerial personnel	x	Work experience in other organizations, years	18	x	x	x	x
1.1
1.2
...

 

Section 4. Data on structural divisions of fund and their heads

Line number	Name of structural division	Main functions of structural division	Surname, name, middle name (the last in the presence)	Position in fund	Date of position assignment	Work experience in fund, years	Data on the organization - other place of employment
							full name of the organization	INN of the organization	PSRN of the organization	position in the organization
1	2	3	4	5	6	7	8	9	10	11
1
1.1
1.2
...
2
2.1
2.2
...

 

Line number	Competence certificate of the specialist of the financial market	Data on the higher education and advanced training	Work experience in the financial organization, years	Work experience in the sphere of NGO, OPS, years	Experience of management of the financial organization or its structural division, years	Data on disqualification	Criminal record	Number of people in subordination (number of division), persons.	Number of people in division, having the competence certificate of the specialist of the financial market, persons.
1	12	13	14	15	16	17	18	19	20
1
1.1
1.2
...
2
2.1
2.2
...

 

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