Encyclopedia

Result of Placing Pension Reserves


The result of placing pension reserves is dividends and interest (income) from securities, interest (income) from bank deposits, other types of income from operations related to the placement of pension reserves, net financial result from the sale of assets, and net financial result reflecting changes in the value of pension reserves due to revaluation as of the reporting date. Requirements for calculating the result of placing pension reserves may be established by the Central Bank of Russia1;

  1. Federal Law No. 75-FZ dated 07.05.1998 "On Non-State Pension Funds," amended on 2025-01-01, Article 3 // Official Gazette of the Russian Federation. 1998. No. 19. Art. 2071. ↩

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