SPKk — the cost of one pension coefficient as of January 1, 2015, equal to 64 rubles and 10 kopecks[1]. SPKk — the cost of one pension coefficient provided in paragraph 10 of Article 15 of this Federal law[2]. [1] Federal Law No. 400-FZ of December 28, 2013 "On Insurance Pensions". 2013, amended on January 1, 2023, Article 15, paragraph 10. [2] Federal Law No. 400-FZ of December 28, 2013 "On Insurance Pensions". 2013, amended on March 6, 2019, Article 19, paragraph 3.