PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of March 28, 2024 No. 836-P

About establishment of requirements to calculation by non-state pension funds of size of agreement obligations about mandatory pension insurance, to agreements of non-state pension provision and agreements of long-term savings based on the internal document, cases of implementation of the specified calculation, and also requirements to the specified internal document

This Provision based on Article paragraph two 3, of the paragraph of the twenty fourth Item 2 of Article 8, of the paragraph of the sixteenth Item 1 of Article 14 and the paragraph of the twenty third subitem 1 of Item 3 of article 34 of the Federal Law of May 7, 1998 No. 75-FZ "About non-state pension funds", Item 5 of Article 2, of item 4 of part 2 of article 8 of the Federal Law of November 2, 2013 "About actuarial activities in the Russian Federation" establishes No. 293-FZ:

requirements to calculation with non-state pension funds of size of agreement obligations about mandatory pension insurance, to agreements of non-state pension provision and agreements of long-term savings based on the internal document of non-state pension fund on calculation of size of agreement obligations on mandatory pension insurance, to pension agreements and agreements of long-term savings;

cases of implementation of calculation by non-state pension funds of size of agreement obligations about mandatory pension insurance, to agreements of non-state pension provision and agreements of long-term savings based on the internal document of non-state pension fund on calculation of size of agreement obligations on mandatory pension insurance, to pension agreements and agreements of long-term savings;

obligation of non-state pension fund to attract the actuary to calculation of size of agreement obligations about mandatory pension insurance, to agreements of non-state pension provision and agreements of long-term savings;

requirements to the internal document of non-state pension fund on calculation of size of agreement obligations about mandatory pension insurance, to pension agreements and agreements of long-term savings;

requirements to results of the actuarial activities which are carried out according to the legislation on actuarial activities for the purpose of determination of size of agreement obligations about mandatory pension insurance, to agreements of non-state pension provision and agreements of long-term savings.

1. The non-state pension fund (further - fund) shall perfrom calculation of size of agreement obligations about mandatory pension insurance, to agreements of non-state pension provision (further - pension agreements) and to agreements of long-term savings according to requirements of this provision and based on the internal document of fund on calculation of size of agreement obligations on mandatory pension insurance, to pension agreements and agreements of long-term savings (further - the internal document), providing possibility of representation of the result of actuarial calculations conforming to the requirements specified in Item 9 of this provision (further - result of actuarial calculations), the internal document, and also documents containing the data and data used for calculation of size of agreement obligations about mandatory pension insurance, to pension agreements and agreements of long-term savings within at least than five years from the date of creation of result of actuarial calculations.

2. Calculation of size of agreement obligations about mandatory pension insurance, to pension agreements and agreements of long-term savings shall be performed by fund:

in cases of carrying out actuarial estimation of activities of fund according to parts one and the seventh article 21 of the Federal Law of May 7, 1998 No. 75-FZ "About non-state pension funds";

in cases when implementation of calculation of size of agreement obligations about mandatory pension insurance, to pension agreements and agreements of long-term savings is necessary for passing of stress testing of financial stability by fund according to the paragraph for the fourteenth Item 1 of article 14 of the Federal Law of May 7, 1998 to No. 75-FZ "About non-state pension funds";

in cases when implementation of calculation of size of agreement obligations about mandatory pension insurance, is necessary for pension agreements and agreements of long-term savings for determination of compliance of the size of insurance reserve of fund to the normative size of insurance reserve established by the Bank of Russia according to the paragraph the second Item 1 of article 20 of the Federal Law of May 7, 1998 No. 75-FZ "About non-state pension funds";

in cases when implementation of calculation of size of agreement obligations about mandatory pension insurance, to pension agreements and agreements of long-term savings is necessary for creation and submission to the Bank of Russia (the self-regulatory organization in the field of the financial market combining funds) of the reporting according to article 32.1 of the Federal Law of May 7, 1998 for No. 75-FZ "About non-state pension funds".

3. The fund when calculating size of agreement obligations about mandatory pension insurance, to pension agreements and agreements of long-term savings shall observe the following requirements:

3.1. Calculation of size of agreement obligations about mandatory pension insurance, to pension agreements and agreements of long-term savings shall be performed by fund based on the actuarial calculations which are carried out by the actuary and if the specified calculation is perfromed in connection with carrying out obligatory actuarial estimation of activities of fund according to part one of article 21 of the Federal Law of May 7, 1998 No. 75-FZ "About non-state pension funds" or actuarial estimation in case of reorganization of fund (funds) according to part seven of article 21 of the Federal Law of May 7, 1998 No. 75-FZ "About non-state pension funds", - based on the actuarial calculations which are carried out by the responsible actuary.

When calculating size of agreement obligations about mandatory pension insurance, to pension agreements and agreements of long-term savings conditions of the specified agreements, and also the this reporting represented by fund to the Bank of Russia (the self-regulatory organization in the field of the financial market combining funds) according to article 32.1 of the Federal Law of May 7, 1998 to No. 75-FZ "About non-state pension funds" and the data from information systems of fund, including specified in subitems 8.1 - 8.3 Items 8 of this provision (shall be considered further in case of joint mentioning - observed statistics of fund), and requirements of this provision and the internal document shall be observed.

3.2. Calculation of size of agreement obligations about mandatory pension insurance, to pension agreements and agreements of long-term savings shall be performed by fund as of date for which the specified calculation is perfromed (further - calculating date), separately under agreements on mandatory pension insurance, pension agreements and agreements of long-term savings.

Calculation of size of agreement obligations about mandatory pension insurance, to pension agreements and agreements of long-term savings shall be performed by fund separately for each agreement on mandatory pension insurance, each pension agreement and each agreement of long-term savings considered in the specified calculation according to subitem 3.3 of this Item.

3.3. The agreement on mandatory pension insurance, the pension agreement or the agreement of long-term savings is considered in calculation of size of agreement obligations about mandatory pension insurance, to pension agreements or agreements of long-term savings if the date of entry into force of the agreement on mandatory pension insurance, date of the conclusion of the pension agreement or date of the conclusion of the agreement of long-term savings no later than calculating date and obligations of fund for the specified agreement as of calculating date are not fulfilled (further respectively - the agreement on mandatory pension insurance considered in calculation the pension agreement considered in calculation, considered in calculation the agreement of long-term savings).

3.4. When calculating size of agreement obligations about mandatory pension insurance, to the pension agreement or the agreement of long-term savings expected date of complete execution by fund of agreement obligations about mandatory pension insurance, to the pension agreement or the agreement of long-term savings since which cash flows, including as a result of the termination (termination) of the agreement on mandatory pension insurance, the pension agreement or the agreement of long-term savings, and also expected date of purpose of non-state pension or purpose of payments for the agreement of long-term savings are not supposed is determined.

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