Requirements for the composition and structure of assets
equity investment funds and unit investment
funds belonging to the category of funds artistic values
16.1. In the composition of the assets of equity investment fund and unit investment fund, a category of funds artistic values, may include only:
1) cash, including foreign currency accounts and deposits with credit institutions;
2) the artistic values corresponding to the requirements of paragraphs 16.2 and 16.3 of these Regulations.
16.2. In the composition of the assets of stock investment funds and mutual funds belonging to the category of funds artistic values may include artistic values:
1) paintings and drawings produced entirely by hand on any basis and in any material;
2) original sculptural works of any materials, including reliefs;
3) original artistic compositions and montages in any material;
4) design of the objects of religious purpose, such as icons;
5) stamps, other philatelic materials, separately or in collections;
6) engravings, prints, lithographs and original printed form;
7) works of applied art, including art glass, ceramics, wood, metal, bone, tissue and other materials;
8) photographic, sound, film, video archive;
9) old books, publications, special interest (historical, artistic, scientific and literary), including rare manuscripts and documentary monuments;
10) unique musical instruments;
11) ancient coins, medals, medals, stamps and other collectibles.
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16.3. Artistic values set out in paragraph 16.2 may be part of the assets of stock investment funds and mutual funds belonging to the category of funds artistic values, if they meet the following requirements:
1) is the artistic value of movable property and with its acquisition of the assets of the Fund is located in the territory of Russia;
2) in respect of the artistic value of a written opinion on the basis of technical and technological expertise, while confirming the creation of the artistic value, but for artistic value, which is the author's work has also written opinion on the basis of art-examination, confirming the identity of the author of artistic value, provided that these conclusions contain the name, size (weight), distinctive features, the condition of the artistic value as well as conclusions about its authenticity, authorship, place and time of creation, material and technique of execution made based on comprehensive analysis of artistic values. Such conclusions must be signed by the person (s), form an opinion, indicating the persons who conducted examination, their education, experience, techniques used during the examination;
3) artistic value, insured by the insurer, the obligation on insurance payments which are reinsured foreign insurance organization in the international long-term credit rating not below "BВВ," according to the classification rating agency Fitch Ratings »(Fitch Ratings) or Standard & Poor's» (Standard & Poor's), or no lower than "Baa3" by classification rating agency Moody's Investors Service »(Moody's Investors Service). At the same time on the insurance contract, the artistic value and artistic value should be insured against all risks of loss, loss of or damage to the value specified in the report, the appraiser equity investment fund (mutual funds) on the assessment of artistic value.
16.4. The asset allocation of equity investment fund and unit investment fund belonging to the category of funds artistic values, must also meet the following requirements:
1) funds are on deposit in a credit institution may not exceed 25 percent of the value of assets;
2) At least two-thirds of working days within one calendar year, the estimated value of art treasures should be at least 40 percent of the value of assets.
2. Complete the list of expenses related to trust management of assets constituting the assets of equity mutual fund or property forming mutual fund, approved by Order of the Federal Financial Markets Service dated 28.02.2008 № 08-7/pz-n **** paragraphs 31 -- 35 read:
"31) costs associated with insurance artistic values that make up the fund's assets, if the equity investment funds or mutual funds are categorized as fund of artistic values;
32) the costs associated with maintaining artistic values that constitute the fund's assets, including the costs of conducting preventive and restoration measures, to reconstruct missing parts of art treasures on their packaging, as well as to pay for the storage (protection) feature values, if stock investment funds or mutual funds are classified as assets of artistic values;
33) the costs of exhibiting artistic values that constitute the fund's assets, including the costs of transportation services and delivery of artistic values, the creation of catalogs and brochures for art treasures, as well as the costs of compulsory payments associated with the intersection of State boundaries, if stock investment funds or mutual funds are categorized as fund of artistic values;
34) costs associated with the acquisition of art treasures in the Fund, including expenses for payment of auction fee, royalties (in the case of action in relation to artistic values droit), if the equity investment funds or mutual funds are categorized as fund of artistic values ;
35) the costs of conducting examinations of artistic values, other activities and procedures designed to confirm the authenticity, value and artistic value (or) its historical significance, if the equity investment funds or mutual funds are categorized as fund of artistic values;.
3. Amend 1 order by the Federal Financial Markets Service dated 09.12.2008 № 08-56/pz-n ***** "On the transfer of property to pay for investment shares of closed-end mutual investment fund and the timing of the closing of the Unit Investment Fund" by the sixth paragraph to read :
"Artistic values.".
4. Supplement the provisions on the transfer of assets for inclusion in the Unit Investment Fund, approved by Order of the Federal Financial Markets Service dated 03/07/2008
Number 08-27/pz-n ****** paragraph 6 to read:
"6. The transfer of art treasures in return for the investment fund shares is carried out by an act of transfer, signed by the person conveying the artistic value in return for the investment shares and the management company, and if it is provided by the contract with a specialized depository - the specialized depositary.
The date of the transfer of artistic values, the date specified in the Deed of transfer provided for in the first subparagraph of this paragraph.
When sending the artistic value should be transferred to a written opinion on the basis of technical and technological expertise, while confirming the creation of the artistic value, but for artistic value, which is the author's work as a written opinion on the basis of art-examination, confirming the identification of the author's artistic value. Thus, these findings should include the name, size (weight), distinctive features, the condition of the artistic value as well as conclusions about its authenticity, authorship, place and time of creation, material and technique of execution made based on comprehensive analysis of artistic value. Such conclusions must be signed by the person (s), form an opinion, indicating the persons who conducted examination, their education, experience, techniques used during examination .».
28.07.2009, 07:49
UIF behalf of Stradivari
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