Encyclopedia

Result of investing pension savings funds

14 October 2026, 13:10

The result of investing pension savings is dividends and interest (income) from securities, interest (income) from bank deposits, other types of income from operations involving the investment of pension savings, net financial results from the sale of assets, and net financial results reflecting changes in the value of the investment portfolio due to revaluation as of the reporting date, as well as interest for unlawful use of pension savings funds and funds directed towards forming the fund's own capital, which must be transferred by the fund to the previous insurer in the event that an authorized consumer rights protection body or a court decides to return the pension savings funds under mandatory pension insurance to the previous insurer due to the non-conclusion of a contract on mandatory pension insurance based on the insured person's application (application for early transfer) from the Russian Federation Pension and Social Insurance Fund to the fund or from one fund to another fund and (or) the compulsory pension insurance agreement was signed not by the insured person and not by their authorized representative, or due to the court recognizing the compulsory pension insurance agreement as not concluded for other grounds or as invalid¹;

Federal Law No. 75-FZ of May 7, 1998 "On Non-State Pension Funds", as amended on January 1, 2025, Art. 3 // Official Gazette of the Russian Federation. 1998. No. 19. Art. 2071. ↩

Download