Calculation base
The calculation base is the average value of net assets held in trust management under all trust management agreements relating to pension savings funds, payment reserve funds, and pension savings funds of insured persons who have been granted a deferred pension payment, for the reporting year, multiplied by 0.9751.
Federal Law No. 422-FZ dated December 28, 2013 "On Ensuring the Rights of Insured Persons in the System of Compulsory Pension Insurance of the Russian Federation when Forming and Investing Pension Savings Funds, Establishing and Implementing Payments from Pension Savings Funds". 2013, as amended on January 1, 2023, Article 15, paragraph 1.1. ↩