ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 15, 2014 No. 817

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

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

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

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

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

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

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

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

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

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

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

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