The Reserve Fund is a part of the federal budget assets. The Reserve Fund is dedicated to ensure financing of the federal budget expenses and maintaining federal budget balance in case oil and gas budget revenues decline.
The Reserve Fund contributes to stability of the Russian Federation economic development by means of reducing inflationary pressure and insulating national economy from volatility of earnings generated by export of non-renewable natural resources.
Actually the Reserve fund substituted the Stabilization fund of the Russian Federation. However in contrast to Stabilization fund the Reserve fund accumulates not only federal budget revenues from production and export of oil, but also revenues from production and export of natural gas and oil products.
Maximum size of the Reserve fund is limited to 10% of the Russian Federation GDP forecasted for the corresponding fiscal year.