Income received from the placement of pension reserves
The income received from the placement of pension reserves is determined as the positive difference between the income obtained from the placement of pension reserves and the income calculated based on the refinancing rate of the Central Bank of the Russian Federation and the amount of placed reserve, taking into account the actual period of placement provided that the aforementioned funds are placed into pension accounts1.
Federal Law No. 110-FZ dated 06.08.2001, "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Acts of the Legislation of the Russian Federation on Taxes and Fees, as well as on the Recognition of Certain Acts (Provisions of Acts) of the Legislation of the Russian Federation on Taxes and Fees as Lapsed," dated 06.08.2001, amended on 24.11.2014, Article 1, paragraph 2#45 // Official Gazette of the Russian Federation. 2001. No. 33. Article 3413. ↩