INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 31, 2016 No. 4173-U

About modification 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"

1. According to 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 September 27, 2016 No. 27) to bring in 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 ("the Bulletin of the Bank of Russia" of March 9, 2016 No. 23-24) (further - the Provision of the Bank of Russia No. 527-P), the following changes.

1.1. State Item 1.2 in the following edition:

"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.".

1.2. The second offer of Item 1.3 to exclude.

1.3. State Item 1.5 in the following edition:

"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).".

1.4. Add Chapter 1 with Item 1.6 of the following content:

"1.6. The non-state pension fund has the right to make the decision on application of IFRS (IFRS) 9 since January 1, 2017 and to reflect this decision in accounting policy.".

1.5. Recognize Chapter 2 invalid.

1.6. Add with Chapter 2.1 of the following content:

"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 which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Chapter are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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 receivables";

the note 12 "Receivables 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 movement of the means 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 receivables";

the note 12 "Receivables 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".".

1.7. Declare Item 3.1 invalid.

1.8. Add with Item 3.1.1 of the following content:

"3.1.1. Provisions of Item 3.1 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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.".

1.9. Declare Item 3.2 invalid.

1.10. Add with Item 3.2.1 of the following content:

"3.2.1. Provisions of Item 3.2 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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 movement of the means 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.".

1.11. Declare Item 4.1 invalid.

1.12. Add with Item 4.1.1 of the following content:

"4.1.1. Provisions of Item 4.1 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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 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.".

1.13. Declare Item 4.2 invalid.

1.14. Add with Item 4.2.1 of the following content:

"4.2.1. Provisions of Item 4.2 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

The balance sheet of non-state pension fund in the form of non-profit organization is constituted on the basis of the table of 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.".

1.15. Declare Item 4.3 invalid.

1.16. Add with Item 4.3.1 of the following content:

"4.3.1. Provisions of Item 4.3 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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.".

1.17. Add Chapter 4 with Items 4.10 and 4.11 of the following content:

"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.".

1.18. State Item 5.3 in the following edition:

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

1.19. State Item 5.6 in the following edition:

"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.".

1.20. State Item 5.7 in the following edition:

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

1.21. State Item 5.10 in the following edition:

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

1.22. State Item 5.13 in the following edition:

"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.".

1.23. Add Chapter 5 with Items 5.19 and 5.20 of the following content:

"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.".

1.24. Declare Item 6.1 invalid.

1.25. Add with Item 6.1.1 of the following content:

"6.1.1. Provisions of Item 6.1 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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 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.".

1.26. Declare Item 6.2 invalid.

1.27. Add with Item 6.2.1 of the following content:

"6.2.1. Provisions of Item 6.2 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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 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.".

1.28. Declare Item 6.3 invalid.

1.29. Add with Item 6.3.1 of the following content:

"6.3.1. Provisions of Item 6.3 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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".".

1.30. Declare Item 6.4 invalid.

1.31. Add with Item 6.4.1 of the following content:

"6.4.1. Provisions of Item 6.4 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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.".

1.32. Add Chapter 6 with Item 6.10 of the following content:

"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.".

1.33. Recognize Item 7.2 lost in force.

1.34. Add with Item 7.2.1 of the following content:

"7.2.1. Provisions of Item 7.2 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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

1.35. Declare Item 7.3 invalid.

1.36. Add with Item 7.3.1 of the following content:

"7.3.1. Provisions of Item 7.3 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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

1.37. Declare Item 7.4 invalid.

1.38. Add with Item 7.4.1 of the following content:

"7.4.1. Provisions of Item 7.4 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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.".

1.39. Add Chapter 7 with Item 7.5 of the following content:

"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.".

1.40. Declare Item 8.2 invalid.

1.41. Add with Item 8.2.1 of the following content:

"8.2.1. Provisions of Item 8.2 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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

1.42. Declare Item 8.3 invalid.

1.43. Add with Item 8.3.1 of the following content:

"8.3.1. Provisions of Item 8.3 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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

1.44. Declare Item 8.4 invalid.

1.45. Add with Item 8.4.1 of the following content:

"8.4.1. Provisions of Item 8.4 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

The procedure for creation of the report on movement of the means 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.".

1.46. Add Chapter 8 with Item 8.5 of the following content:

"8.5. In heading part of the report on movement of the means 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.".

1.47. Declare Item 9.2 invalid.

1.48. Add with Item 9.2.1 of the following content:

"9.2.1. Provisions of Item 9.2 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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.".

1.49. Declare Item 9.3 invalid.

1.50. Add with Item 9.3.1 of the following content:

"9.3.1. Provisions of Item 9.3 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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.".

1.51. Add Chapter 9 with Item 9.7 of the following content:

"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.".

1.52. Declare Item 10.1 invalid.

1.53. Add with Item 10.1.1 of the following content:

"10.1.1. Provisions of Item 10.1 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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

1.54. Declare Item 10.2 invalid.

1.55. Add with Item 10.2.1 of the following content:

"10.2.1. Provisions of Item 10.2 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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

1.56. Declare Item 10.3 invalid.

1.57. Add with Item 10.3.1 of the following content:

"10.3.1. Provisions of Item 10.3 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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.".

1.58. Declare Item 10.4 invalid.

1.59. Declare Item 10.7 invalid.

1.60. Declare Item 10.8 invalid.

1.61. Add with Item 10.8.1 of the following content:

"10.8.1. Provisions of Item 10.8 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

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.".

1.62. Declare Item 10.9 invalid.

1.63. Declare Item 10.10 invalid.

1.64. Add with Item 10.11 of the following content:

"10:11. Provisions of Item 10.10 of this provision are not applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Provisions of this Item are applied to the non-state pension fund which made the decision on application of IFRS (IFRS) 9 since January 1, 2017.

Filling of tables of appendix 9.1 to this Provision is performed according to appendix 14.1 to this Provision.".

1.65. Declare appendix 1 invalid.

1.66. Add with appendix 1.1 in edition of appendix 1 to this Instruction.

1.67. Declare appendix 2 invalid.

1.68. Add with appendix 2.1 in edition of appendix 2 to this Instruction.

1.69. Declare appendix 3 invalid.

1.70. Add with appendix 3.1 in edition of appendix 3 to this Instruction.

1.71. Declare appendix 4 invalid.

1.72. Add with appendix 4.1 in edition of appendix 4 to this Instruction.

1.73. Declare appendix 5 invalid.

1.74. Add with appendix 5.1 in edition of appendix 5 to this Instruction.

1.75. Declare appendix 6 invalid.

1.76. Add with appendix 6.1 in edition of appendix 6 to this Instruction.

1.77. Declare appendix 7 invalid.

1.78. Add with appendix 7.1 in edition of appendix 7 to this Instruction.

1.79. Declare appendix 8 invalid.

1.80. Add with appendix 8.1 in edition of appendix 8 to this Instruction.

1.81. In appendix 9:

to state the column 3 of line 1 of table 3.1 of the note 3 in the following edition: "The non-state pension fund shall specify obviously and unambiguously bases of preparation of accounting (financial) records";

table 4.1 of the note 4 after line 7 to add in the line 7.1 following of content:

7.1

IFRS (IAS) 29

Information concerning recalculation of indicators of previous periods taking into account changes of general purchasing power of ruble

of the note 7 to it to add procedure for creation of table 7.1 and explanations with Item 7 of the following content:

"7. The non-state pension fund if necessary has the right to add the table in the lines "The Loans Issued and the Deposits in Credit Institutions and Nonresident Banks Classified as Estimated at Fair Value Which Changes Are Reflected in Profit Or Loss, in Case of Initial Recognition", "Loans Issued and the Deposits in Credit Institutions and Nonresident Banks Withheld for Trade".";

of the note 8 to it to add procedure for creation of table 8.1 and explanations with Item 8 of the following content:

"8. The non-state pension fund if necessary has the right to add the table in the line "The Loans Issued and Deposits in Credit Institutions and Nonresident Banks, Available for Sale".";

to exclude column 7 of table 21.7 of the note 21;

of the note 22 to it to add procedure for creation of table 22.1 and explanations with Item 5 of the following content:

"5. On line 5 issued debt securities, the credits, loans and the other raised funds classified as estimated at fair value which changes are reflected in profit or loss, in case of initial recognition are reflected.";

to add table 26.1 of the note 26 in the line 12.1 following of content:

12.1

Other

in the note 27:

add table 27.1 in the line 12.1 following of content:

12.1

Other

2 procedures for creation of table 27.1 and explanations to it to state Item in the following edition:

"2. In case of creation of annual accounting (financial) accounts value of the column 4 lines of 1 this table shall be equal to value of the column 3 of line 14.";

in the note 28:

add table 28.1 in the line 12.1 following of content:

12.1

Other

2 procedures for creation of table 28.1 and explanations to it to state Item in the following edition:

"2. In case of creation of annual accounting (financial) accounts value on line 1 of column 4 of this table is equal to value on line 14 of column 3.";

in the note 29:

to it to declare the paragraph of the sixth of Item 10 of procedure for creation of table 29.2 and explanations invalid;

2 procedures for creation of table 29.8 and explanations to it to exclude the second offer of Item;

2 procedures for creation of table 29.9 and explanations to it to state Item in the following edition:

"2. Actuarial gains (losses) are determined as the changes of present value of the obligation on defined benefits resulting from adjustments on the basis of experience (result of distinctions between initial actuarial assumptions concerning future events and what actually occurred) and also as changes in actuarial assumptions.";

in the note 34:

to exclude line 3 of table 34.3;

to exclude line 3 of table 34.4;

to state the column 2 of line 10 of table 34.5 in the following edition: "The number of the insured persons who signed agreements on mandatory pension insurance by the end of the reporting period";

Items 5 and 6 of procedure for creation of table 34.5 and explanations to it to recognize invalid;

of the note 39 to it to add procedure for creation of table 39.1 and explanations with Item 11 of the following content:

"11. The non-state pension fund if necessary has the right to add the table after line 4 in the lines 4.1 "the loans issued and the deposits in credit institutions and nonresident banks classified as estimated at fair value which changes are reflected in profit or loss, in case of initial recognition" and 4.2 "the loans issued and the deposits in credit institutions and nonresident banks withheld for trade".";

of the note 40 to it to add procedure for creation of table 40.1 and explanations with Item 12 of the following content:

"12. The non-state pension fund if necessary has the right to add the table after line 2 in the line 2.1 "The loans issued and deposits in credit institutions and nonresident banks, available for sale".";

in the note 51:

to state the column 2 of line 10 of table 51.5 in the following edition: "Debt instruments, including:";

to it to add procedure for creation of table 51.5 and explanations with Item 13 of the following content:

"13. The non-state pension fund if necessary has the right to add the table after line 17 in the line 17.1 "the loans issued and the deposits in credit institutions and nonresident banks estimated at fair value through profit or loss" after line 24 - line 24.1 "the loans issued and deposits in credit institutions and nonresident banks, available for sale".";

in table 51.7:

to state the column 2 of line 1 in the following edition: "The delayed, but not depreciated financial assets, including:";

to state the column 2 of line 8 in the following edition: "The depreciated financial assets, including:";

to it to add procedure for creation of table 51.7 and explanations with Item 6 of the following content:

"6. The non-state pension fund if necessary has the right to add the table after line 7 in the line 7.1 "the loans issued and deposits in credit institutions and nonresident banks, available for sale", after line 14 - line 14.1 "the loans issued and deposits in credit institutions and nonresident banks, available for sale".";

in the note 55:

procedure for creation of table 55.1 and explanations to it to add with Item 33 following of content:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info