1. Legislation
  2. Banking Financial Legislation
  3. Non-Bank Financial Institutions

Non-Bank Financial Institutions


  • Law No. 93/2009 regarding non-bank financial institutions (Romanian only)
    • Government Emergency Ordinance No. 42/2011 for the amendment and completion of Government Emergency Ordinance No. 113/2009 on payment services and Law No. 93/2009 on non-bank financial institutions (Romanian only)
    • Law No. 287/2011 regarding some measures related to the organization of the activity of enforcing claims belonging to credit institutions and non-bank financial institutions (Romanian only)
    • Law No. 187/2012 for the implementation of Law No. 286/2009 on the Penal Code (Romanian only)
    • Law No. 255/2013 for the implementation of Law No. 135/2010 on the Code of Penal Procedure and for the amendment and completion of normative acts that include penal procedural provisions (Romanian only)
    • Government Emergency Ordinance No. 52/2016 regarding credit contracts offered to consumers for real estate, as well as for the amendment and completion of the Government Emergency Ordinance No. 50/2010 on credit contracts for consumers (Romanian only)
  • NBR Regulation No. 20/2009 regarding non-bank financial institutions (Romanian only)
    • NBR Regulation No. 2/2010 for the amendment of the NBR Regulation No. 20/2009 regarding non-banking financial institutions (Romanian only)
    • NBR Regulation No. 5/2010 for the amendment and completion of the NBR Regulation No. 20/2009 regarding non-banking financial institutions (Romanian only)
    • NBR Regulation No. 8/2012 for the amendment of the NBR Regulation No. 20/2009 regarding non-banking financial institutions (Romanian only)
    • NBR Regulation No. 10/2016 for the amendment and completion of the NBR Regulation No. 20/2009 regarding non-banking financial institutions (Romanian only)
    • NBR Regulation No. 1/2017 for the amendment and completion of the NBR Regulation No. 20/2009 regarding non-banking financial institutions (Romanian only)
    • NBR Regulation No. 1/2020 for the amendment and completion of the NBR Regulation No. 20/2009 regarding non-banking financial institutions (Romanian only)
    • NBR Regulation No. 4/2020 for the amendment of the NBR Regulation No. 20/2009 regarding non-banking financial institutions (Romanian only)
    • NBR Regulation No. 3/2021 for the amendment and completion of the NBR Regulation No. 20/2009 regarding non-banking financial institutions (Romanian only)
    • NBR Regulation No. 11/2022 regarding the amendment and completion of some normative acts issued by the National Bank of Romania (Romanian only)
  • NBR Regulation No. 4/2014 regarding the reporting of data and statistical information to the National Bank of Romania, Title I, Chapter I and Chapter IV. (Romanian only)

    Forms and filling instructions for non-bank financial instruction can be found in the Reporting section.

  • NBR Order No. 4/2022 approving the Methodological rules regarding the preparation of periodical financial statements at individual level, according to International Financial Reporting Standards, applicable to non-bank financial institutions for monitoring/prudential supervision purposes (Romanian only)
  • NBR Order No. 10/2012 for the approval of the semi-annual accounting reporting system applicable to entities under the National Bank of Romania accounting regulation scope (Romanian only)
    • NBR Order No. 3/2013 on amending and supplementing the annex of NBR Order no. 10/2012 for the approval of the semi-annual accounting reporting system applicable to entities under the National Bank of Romania accounting regulation scope (Romanian only)
    • NBR Order no. 4/2014 on amending the annex of NBR Order no. 10/2012 for the approval of the semi-annual accounting reporting system applicable to entities under the National Bank of Romania accounting regulation scope (Annex included) (Romanian only)
    • NBR Order no. 8/2015 on amending the annex of NBR Order no. 10/2012 for the approval of the semi-annual accounting reporting system applicable to entities under the National Bank of Romania accounting regulation scope (Annex included) (Romanian only)
    • NBR Order no. 6/2016 on amending and supplementing NBR Order no. 10/2012 for the approval of the semi-annual accounting reporting system applicable to entities under the National Bank of Romania accounting regulation scope (Annex included) (Romanian only)
    • NBR Order No. 7/2017 on amending the NBR Order no. 10/2012 for the approval of the semi-annual accounting reporting system applicable to entities under the National Bank of Romania accounting regulation scope (Romanian only)
    • NBR Order No. 6/2018 on amending the annex of NBR Order no. 10/2012 for the approval of the semi-annual accounting reporting system applicable to entities under the National Bank of Romania accounting regulation scope (Romanian only)
    • NBR Order No. 7/2019 on amending and supplementing NBR Order no. 10/2012 for the approval of the semi-annual accounting reporting system applicable to entities under the National Bank of Romania accounting regulation scope (Romanian only)
    • NBR Order No. 4/2020 on amending and supplementing NBR Order no. 10/2012 for the approval of the semi-annual accounting reporting system applicable to entities under the National Bank of Romania accounting regulation scope (Romanian only)
    • NBR Order No. 4/2021 on amending and supplementing NBR Order no. 10/2012 for the approval of the semi-annual accounting reporting system applicable to entities under the National Bank of Romania accounting regulation scope (Romanian only)
    • NBR Order No. 5/2022 on amending and supplementing of some normative acts issued by the National Bank of Romania (Romanian only)
  • NBR Order No. 6/2015 for the approval of Accounting Regulations according to the European directives (Romanian only)
    • NBR Order No. 7/2016 on amending and supplementing of the NBR Order No. 27/2010 for the approval of the Accounting Regulations according to the International Financial Reporting Standards, applicable to credit institutions, and the NBR Order No. 6/2015 for the approval of Accounting Regulations according to the European directives (Romanian only)
    • NBR Order No. 3/2019 on amending and supplementing NBR Order No. 6/2015 for the approval of the Accounting Regulations according to the European directives (Romanian only)
    • NBR Order No. 5/2022 on amending and supplementing of some normative acts issued by the National Bank of Romania (Romanian only)
    • NBR Order No. 9/2022 on amending and supplementing NBR Order No. 6/2015 for the approval of the Accounting Regulations according to the European directives (Romanian only)

    NOTE: Order no. 6/2015, published in the Official Gazette of Romania, Part I, no. 15 of January 9, 2008 applies to non-bank financial institutions until December 31, 2022, following that starting from January 1, 2023, these institutions apply Order no. 27/2010, republished in the Official Gazette of Romania, Part I, no. 96 of February 10, 2020.


  • NBR Order No. 8/2019 regarding the application of International Financial Reporting Standards by non-bank financial institutions (Romanian only)
    • NBR Order No. 3/2020 on amending and supplementing NBR Order no. 8/2019 regarding the application of International Financial Reporting Standards by non-bank financial institutions (Romanian only)
  • NBR Order No. 27/2010 for the approval of the Accounting Regulations according to the International Financial Reporting Standards, the version republished in the Official Gazette of Romania, Part I no. 96 of February 10, 2020 (Romanian only)
    • NBR Order No. 5/2022 on amending and supplementing of some normative acts issued by the National Bank of Romania (Romanian only)
    • NBR Order No. 1/2022 on amending and supplementing NBR Order no. 27/2010 for the approval of the Accounting Regulations according to the International Financial Reporting Standards, applicable to credit institutions (Romanian only)