Encyclopedia

Result of investing funds of pension savings not included in the fund's reserves

14 October 2026, 13:10

Investment results of pension savings not included in the fund's reserves - dividends and interest (income) from securities, interest (income) from bank deposits, income from placing pension savings not included in the fund's reserves on the fund's bank accounts, other types of income from investment operations involving pension savings not included in the fund's reserves, net financial result from the sale of assets, and net financial result reflecting changes in the value of the investment portfolio formed using pension savings not included in the fund's reserves due to revaluation as of the reporting date, as well as interest for unlawful use of pension savings 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 previous insurer the pension savings under mandatory pension insurance by the non-conclusion of a mandatory pension insurance agreement on the grounds that the insured person's application for transfer (the insured person's application for early transfer) from the Russian Federation Pension and Social Insurance Fund to a fund or from one fund to another fund and/or the mandatory pension insurance agreement was not signed by the insured person or their authorized representative, or due to the court recognizing the mandatory pension insurance agreement as not concluded for other reasons or as invalid¹.

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

Download

PDF ↓

Laws with commentary

Codes and federal laws

КРФ

Конституция РФ

АПК РФ

Арбитражный процессуальный кодекс Российской Федерации

БК РФ

Бюджетный кодекс Российской Федерации

ВК РФ

Водный кодекс Российской Федерации

ВзК РФ

Воздушный кодекс Российской Федерации

ГрК РФ

Градостроительный кодекс Российской Федерации

ГК РФ

Гражданский кодекс Российской Федерации

ГПК РФ

Гражданский процессуальный кодекс Российской Федерации

ЖК РФ

Жилищный кодекс Российской Федерации

ЗК РФ

Земельный кодекс Российской Федерации

КАС РФ

Кодекс административного судопроизводства Российской Федерации

КоАП РФ

Кодекс Российской Федерации об административных правонарушениях

ЛК РФ

Лесной кодекс Российской Федерации

НК РФ

Налоговый кодекс Российской Федерации

СК РФ

Семейный кодекс Российской Федерации

ТК РФ

Трудовой кодекс Российской Федерации

УИК РФ

Уголовно-исполнительный кодекс Российской Федерации

УПК РФ

Уголовно-процессуальный кодекс Российской Федерации

УК РФ

Уголовный кодекс Российской Федерации

КТМ РФ

Кодекс торгового мореплавания

КВВТ РФ

Кодекс внутреннего водного транспорта Российской Федерации