ORDER OF THE FEDERAL SERVICE FOR FINANCIAL MARKETS

of April 15, 2008 No. 08-18/pz-n

About approval of the Regulations on accounting treatment for the property transferred to payment of investment shares of mutual investment fund

According to Item 21 of Article 13.2 and Item 2 of article 55 of the Federal Law of November 29, 2001 N 156-FZ "About investment funds" (The Russian Federation Code, 2001, N 49, Art. 4562; 2004, N 27, Art. 2711; 2006, N 17, Art. 1780; 2007, N 50, 6247) I order to the Art.:

approve the enclosed Regulations on accounting treatment for the property transferred to payment of investment shares of mutual investment fund.

Approved by the order of the Federal Service for Financial Markets of April 15, 2008 No. 08-18/pz-n

Regulations on accounting treatment for the property transferred to payment of investment shares of mutual investment fund

I. General provisions

1.1. This Regulations on accounting treatment for the property transferred to payment of investment shares of mutual investment fund (daleepolozheniye) establish accounting treatment for money, securities and other property of each person which gave the specified property to payment of investment shares of mutual investment fund (daleevnutrenny accounting).

1.2. Internal accounting shall provide opportunity:

1) forming and generalization of information on money and other property which is subject to inclusion in structure of mutual investment fund including about the amount of such money (cost of such property);

2) establishments of emergence of the bases for inclusion of the property transferred to payment of investment shares in structure of mutual investment fund;

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