In case of fractional securities arising in accordance with the legislation of the Russian Federation, NSD maintains separate records of fractional parts of securities. Whole and fractional parts of share issues are reflected as separate entries with different depository codes.

When securities are credited to a depo account, their fractional parts are summed up.

Debiting a fractional part of a security from a depo account or other account without a whole number of securities is allowed only in the absence of a whole number of securities, except for debiting from a depo account of a nominee holder or a depo account of a foreign nominee holder.

NSD maintains records of fractional shares on depo accounts of Depositors opened at NSD without rounding in simple fractions.

Accounting for fractional parts of investment units of mutual funds by depositories is carried out in decimal fractions with the number of decimal places specified in the trust management rules of mutual funds, but not less than 5 decimal places.

In connection with the entry into force of Federal Law No. 514-FZ dated 27.12.2018 "On Amendments to the Federal Law "On the Securities Market" and Certain Legislative Acts of the Russian Federation on Improving the Legal Regulation of Securities Issuance", documentary bonds with mandatory centralized storage, the placement of which did not begin before 01.01.2020, are recognized as non-documentary bonds with centralized rights registration. Centralized rights registration for such bonds is carried out by the depository specified in the decision on their issue as the depository carrying out their mandatory centralized storage (hereinafter referred to as the Depository). At the same time, no changes to the decision on the issue of such bonds and their prospectus are required. The issue certificate for non-documentary bonds with centralized rights registration is not provided to the Depository.

Please note that in the questionnaires of such bond issues posted on www.nsd.ru and www.nsddata.ru websites, as well as in the data provided on them in NSD information products and services, a non-documentary form of issue and centralized rights registration is indicated, while the name of such bond issues is given in accordance with the issuance documents.

The concept of "registration number" used by NSD in the relevant sections of www.nsd.ru and nsddata.ru websites, as well as in information products and services, depending on the financial instrument means state registration number, identification number, registration number, number of trust management rules of a mutual fund, number of trust management rules of mortgage coverage, number of decision on formation of property pool, and the concept of "registration date" means the date of state registration, assignment of identification number, registration, registration of trust management rules of a mutual fund, registration of trust management rules of mortgage coverage.

For the OFZ of the Ministry of Finance of the Russian Federation listed below, the possibility of choosing the currency of coupon payment and (or) redemption of face value is provided.

Submission of instructions to receive payments in Russian rubles for these OFZ is carried out according to the following Procedure.