SAVICKIS AND OTHERS v. LATVIA JUDGMENT (7) time spend caring for a disabled person with a category I disability status, a disabled child up to the age of 16, as well as a person who has reached 80 years of age; (8) time spent by a mother raising a child up to the age of eight years; (9) gainful employment in religious organisations; (10) time spent in places of detention by victims of political persecution ... in exile, and time spent escaping from such places, those periods to be multiplied by three, or by five in the case of time spent in the [Soviet] Far North and regions treated as equivalent ... (11) time when an insured person was given a disability status of category I, II or III and did not work (including due to an accident at work or occupational illness), but no longer than up to reaching the retirement age; ... (12) employment in the status of a member of a collective farm (kolkhoz) from the age of 16.” 67. In other words, with respect to Latvian citizens, all of the defined employment and equivalent periods accrued prior to 1991 in the territory of the former USSR are taken into account in the calculation of their pension. In contrast, with respect to the “permanently resident non-citizens” the employment periods accrued outside the territory of Latvia are not counted towards their insurance period, and from the equivalent periods only those mentioned in subparagraphs 4, 5, and 10 are taken into account. If a “permanently resident non-citizen” obtains Latvian citizenship by way of naturalisation, he or she also starts receiving pension in respect of the employment periods accrued outside Latvia, but only ex nunc; the recalculation of the amount of the pension has no retroactive effect. 68. Under paragraph 7 of the above-mentioned transitional provisions: “The following shall be deemed to constitute evidence of periods of employment accrued before 31 December 1995: (1) an employment record [darba grāmatiņa]; (2) a record of employment contracts [darba līgumu grāmatiņa]; (3) a document certifying payment of social-insurance contributions; (4) any other evidence of periods of employment (such as certificates, contracts of employment or documents certifying performance of work).” 69. In order to clarify the application of the provisions cited above, on 23 April 2002 the Cabinet adopted Regulation no. 165 on the procedure for certifying, calculating and monitoring insurance periods (Apdrošināšanas periodu pierādīšanas, aprēķināšanas un uzskaites kārtība). Rule 21 of this regulation states that any work carried out for entities situated in Latvian territory is to be treated as “employment in Latvia”. 21