• Government Emergency Ordinance No. 99/2006 on credit institutions and capital adequacy (Monitorul Oficial al României, Partea I, no.1027 of 27 December 2006) (unofficial translation)
  • Government Emergency Ordinance No. 99/2006 - consolidated version, including further amendments and supplements (Romanian only)
  • Law no. 236/2022 on prudential supervision of financial investment service companies, as well as for amending and supplementing of some normative acts (Monitorul Oficial al României nr. 737 din 22 iulie 2022) (Romanian only)
  • Law no. 319/2021 on amending and supplementing of Government Emergency Ordinance no. 99/2006 on credit institutions and capital adequacy (Monitorul Oficial nr. 1247 din 30 decembrie 2021) (Romanian only)
  • Law No. 227/2007 approving GEO No. 99/2006 (Monitorul Oficial al României, Partea I, no.480 of 18 July 2007) (unofficial translation)
  • GEO No. 215/2008 regarding some measures supporting the programs for development of building houses on the national level (Monitorul Oficial al României, Partea I, of 16 December 2008) (unofficial translation - extract)
  • GEO No. 25/2009 on amending and supplementing GEO no.99/2006 (Monitorul Oficial al României, Partea I, no.179 of 23 March 2009) (unofficial translation)
  • Law no. 270/2009 on approving GEO no. 25/2009 (Monitorul Oficial al României, Partea I, of 13 July 2009) (unofficial translation)
  • GEO no. 26/2010 on amending and supplementing GEO no.99/2006 and other normative acts (Monitorul Oficial al României, Partea I, no.208 of 1 April 2010) (unofficial translation)
  • Law no. 231/2010 on approving GEO no.26/2010 and other normative acts (Monitorul Oficial al României, Partea I, no.826 of 10 December 2010) (unofficial translation)
  • Ordinance no. 13/2011 on legal remuneratory and penalty interest for monetary indebteness, as well as for the regulation of some financial-fiscal measures in the banking field (Monitorul Oficial al României, Partea I, no. 607 of 29 August 2011) (unofficial translation)
  • Law no.287/2011 on measures regarding the organization of the enforcement of claims owned by credit institutions and non-banking financial institutions (Monitorul Oficial, Partea I no. 894 of 16 December 2011) (unofficial translation - extract)
  • Law no.71/2011 on implementation of Law no.287/2011 on the Civil Code (Monitorul Oficial, Partea I no. 409 of 10 June 2011) (unofficial translation - extract)
  • Ordinance no. 1/2012 on amending and supplementing normative acts on credit institutions (Monitorul Oficial al României, Partea I, no. 41 of 18 January 2012) (unofficial translation)
  • GEO no.43/2012 on amending Art.240²⁸ paragraph (1) of GEO no. 99/2006 on credit institutions and capital adequacy(Monitorul Oficial al României, Partea I, no. 455 of 6 July 2012) (unofficial translation)
  • Law no.187/2012 on implementing Law no.286/2009 on Criminal Code (Monitorul Oficial, Partea I no. 757 of 12 November 2012) (unofficial translation - extract)
  • Law no.255/2013 on implementing Law no.135/2010 on Criminal Procedure Code and on amending and supplementing certain acts containing provisions on criminal procedures (Monitorul Oficial, Partea I no. 515 of 14 August 2013) (unofficial translation - extract)
  • Law no.271/2013 on approving Government Emergency Ordinance no.43/2012 on amending Article 240²⁸ paragraph (1) of GEO no. 99/2006 on credit institutions and capital adequacy (Monitorul Oficial, Partea I no. 652 of 23 October 2013) (unofficial translation - extract)
  • Law no.272/2013 amending and supplementing the Government Emergency Ordinance No. 98/2006 on the supplementary supervision of credit institutions, insurance and/or reinsurance entities investment firms and asset management companies in a financial conglomerate, the Government Emergency Ordinance no. 99/2006 on credit institutions and capital adequacy and the Law no. 32/2000 on insurance activity and insurance supervision (Monitorul Oficial, Partea I no. 656 of 25 October 2013) (unofficial translation - extract)
  • Government Emergency Ordinance no.113/2013 on some budgetary measures and on amending and supplementing GEO no.99/2006 on credit institutions and capital adequacy (Monitorul Oficial, Partea I no. 830 of 23 December 2013) (unofficial translation - extract)
  • Law no.29/2015 on approving GEO no.113/2013 on some budgetary measures and on amending and supplementing GEO no. 99/2006 on credit institutions and capital adequacy (Monitorul Oficial, Partea I no. 171 of 12 March 2015) (unofficial translation - extract)
  • Law no.164/2018 on amending and supplementing GEO no.99/2006 on credit institutions and capital adequacy (Monitorul Oficial, Partea I no. 626 of 19 July 2018) (Romanian only)

Regulations issued for implementing the ordinance

Authorisation of credit institutions, Romanian legal entities, and branches in Romania of credit institutions from third countries and changes in their situation

• NBR Regulation no.12 of 18 December 2020 - consolidated version (Romanian only);
  • NBR Regulation no.11/2022 on amending and supplementing of some normative acts issued by the National Bank of Romania (amending and supplementing NBR Regulation no. 12/2020); (Romanian only)
  • NBR Regulation no.1/2022 on amending and supplementing NBR Regulation no.12/2020 on authorisation of credit institutions and changes in their situation (Romanian only)
  • Regulation No 12/2020 on the authorisation of credit institutions and changes in their situation (Romanian only)
• NBR Regulation no.10/2006 on the notification of branches of credit institutions and on the providing of services directly (Romanian only)
• List of the legal framework in Romania, adopted in order to protect the general interest and to regulate the specific conditions for carrying out certain activities in Romania by credit institutions authorised and supervised by competent authorities of the EU Member States, through a branch or directly (document updated on June 5, 2019) (Romanian only)

Prudential requirements

• Regulation No 5 of 20 December 2013 on prudential requirements for credit institutions (Romanian consolidated version)
  • NBR Regulation no.11/2022 on amending and supplementing of some normative acts issued by the National Bank of Romania (which amends and supplements NBR Regulation no. 5/2013) (Romanian only)
  • NBR Regulation no.5/2022 on amending and supplementing NBR Regulation no.5/2013 on prudential requirements for credit institutions and on repealing of some normative acts (Romanian only)
  • NBR Regulation no.2/2022 on amending and supplementing NBR Regulation no.5/2013 on prudential requirements for credit institutions (Romanian only)
  • NBR Regulation no.11/2020 on amending and supplementing NBR Regulation no.5/2013 on prudential requirements for credit institutions (Romanian only)
  • NBR Regulation no.5/2018 on amending and supplementing NBR Regulation no.5/2013 on prudential requirements for credit institutions (Romanian only)
  • NBR Regulation no.1/2018 on amending and supplementing NBR Regulation no.5/2013 on prudential requirements for credit institutions and on repealing of NBR Regulation no.16/2012 on loan classification and investments, as well as the determination and use of prudential value adjustments and of NBR Order no. 15/2012 on reporting of situations related to the application of the NBR Regulation no. 16/2012 on loan classification and investments, as well as the determination and use of prudential value adjustments (Romanian only)
  • NBR Regulation no.2/2017 on amending and supplementing NBR Regulation no.5/2013 on prudential requirements for credit institutions (Romanian only)
  • NBR Regulation no.9/2016 on amending and supplementing NBR Regulation no.5/2013 on prudential requirements for credit institutions (Romanian only)
  • NBR Regulation no.7/2015 on amending and supplementing NBR Regulation no.5/2013 on prudential requirements for credit institutions (Romanian only)
  • NBR Regulation no.5/2014 on amending and supplementing NBR Regulation no.5/2013 on prudential requirements for credit institutions (Romanian only)
  • NBR Regulation no.5/2013 on prudential requirements for credit institutions (Romanian only)
• NBR Order no. 7/2022 for the amendment of NBR Order no. 12/2015 regarding the capital conservation buffer and the countercyclical capital buffer (Romanian only)
• NBR Order no. 8/2022 regarding the buffer related to credit institutions authorized in Romania and identified as other systemically important institutions (O-SII) (Romanian only)
• NBR Order no. 6/2021 for the amendment of NBR Order no. 12/2015 regarding the capital conservation buffer and the countercyclical capital buffer (Romanian only)
• NBR Order no. 8/2018 regarding the systemic risk buffer (Romanian only)
• NBR Order no. 2/2019 for amending and supplementing of NBR Order no. 8/2018 regarding the systemic risk buffer (Romanian only)
• NBR Order no.12/2015 regarding the capital conservation buffer and the countercyclical capital buffer (Romanian only)
• NBR Order no.2/2014 on some reportings related to NBR Regulation no. 5/2013 on prudential requirements for credit institutions (Romanian only)

Temporary holdings of shares in entities outside the financial sector

• NBR Regulation no. 26/2011 on temporary holdings of shares in a financial assistance or financial restructuring operation of an entity outside the financial sector (Romanian only)

Assessment of adequacy of the supervision framework in the third home country and the checking of the matching of the supervision exercised by the competent authorities in third countries with that governed by the principles stipulated in Government Emergency Ordinance no. 99/2006 on credit institutions and capital adequacy

• NBR Regulation no.2/2008 on the assessment of adequacy of the supervisory framework in the third country and verification of equivalence of the supervision exercised by the competent authorities of third countries with that governed by the principles provided in GEO no. 99/2006 on credit institutions and capital adequacy, approved with amendments and supplements by Law no.227/2007 (unofficial translation)
  • NBR Regulation no.8/2010 on amendment of NBR Reg. no.2/2008 (Romanian only)
• Questionnaire on regulations and supervisory practices in a third country, applied to credit institutions (unofficial translation)

Instructions / Specifications

• Access to the banking activity of credit institutions in the European Union
  • Specifications of 25 May 2007 (Romanian only)
  • Specifications of 07 August 2007 (Romanian only)
  • Instructions of 1 February 2022 on how to calculate and monitor the EUR 40 billion threshold for the total value of assets in the European Union of a third country group (Romanian only)
    • Guidelines on the monitoring of the threshold for establishing an intermediate EU parent undertaking
• Shareholding of credit institutions
  • Specifications of 3 August 2010 on the way of determination of the level of indirect qualifying holdings in a credit institution (Romanian only)
• Internal governance
  • Instructions of 11 February 2022 on sound remuneration policies (Romanian only)
    • Guidelines on sound remuneration policies under Directive 2013/36/EU (EBA GL 2021/04)
  • Instructions of 17 May 2021 on the applicable notional discount rate for variable remuneration (Romanian only)
    • Guidelines on the applicable notional discount rate for variable remuneration (EBA GL 2014/01)
  • Instructions of 4 August 2020 on ICT and security risk management (Romanian only)
    • Guidelines on ICT and security risk management (EBA GL 2019/04)
  • Instructions of 30 October 2019 on management of non-performing and forborne exposures (Romanian only)
    • Guidelines on management of non-performing and forborne exposures (EBA GL 2018/06)
  • Instructions of 19 June 2018 on outsourcing to cloud service providers (Romanian only)
    • Recommendations on outsourcing to cloud service providers (EBA/REC/2017/03)
  • Instructions of 29 December 2016 on sound remuneration policies (Romanian only) – repealed by Instructions of 11 February 2022
    • Guidelines on Sound Remuneration Policies under Articles 74(3) and 75(2) of Directive 2013/36/EU and disclosures under Article 450 of Regulation (EU) No 575/2013 (EBA/GL/2015/22)
• Large exposures of credit institutions
  • Instructions of 28 December 2021 on specifying the criteria to assess the exceptional cases when institutions exceed the large exposure limits of Article 395(1) of Regulation (EU) No 575/2013 and the time and measures to return to compliance pursuant to Article 396(3) of Regulation (EU) No 575/2013 (Romanian only)
    • Guidelines specifying the criteria to assess the exceptional cases when institutions exceed the large exposure limits of Article 395(1) of Regulation (EU) No 575/2013 and the time and measures to return to compliance pursuant to Article 396(3) of Regulation (EU) No 575/2013 (EBA GL 2021/09)
  • Instructions of 31 May 2021 on specifying the conditions for the application of the alternative treatment of institutions’ exposures related to ‘tri-party repurchase agreements’ set out in Article 403(3) of Regulation (EU) 575/2013 for large exposures purposes (Romanian only)
    • Guidelines specifying the conditions for the application of the alternative treatment of institutions’ exposures related to ‘tri-party repurchase agreements’ set out in Article 403(3) of Regulation (EU) 575/2013 for large exposures purposes (EBA GL 2021/01)
  • Instructions of 4 May 2018 on connected clients under Article 4(1)(39) of Regulation (EU) No 575/2013 (Romanian only)
    • Guidelines on connected clients under Article 4(1)(39) of Regulation (EU) No 575/2013 (GL/2017/15)
  • Instructions of 29 December 2016 on limits on exposures to shadow banking entities which carry out banking activities outside a regulated framework (Romanian only)
    • Guidelines on limits on exposures to shadow banking entities which carry out banking activities outside a regulated framework under Article 395(2) of Regulation (EU) 575/2013 (EBA/GL/2015/20)
  • Instructions of 21 May 2012 on applying the provisions of art.4 letter c) and d) of the NBR – NCMA Regulation no.14 /24/2010 (Romanian only)
  • Instructions of 14 September 2012 on the implementation of large exposures regime (Romanian only)
• Own funds for credit institutions
  • Instructions of 23 June 2023 specifying criteria for the identification, evaluation, management and mitigation of the risks arising from potential changes in interest rates and of the assessment and monitoring of credit spread risk, of institutions’ non-trading book activities (Romanian only)
    • Guidelines issued on the basis of Article 84 (6) of Directive 2013/36/EU specifying criteria for the identification, evaluation, management and mitigation of the risks arising from potential changes in interest rates and of the assessment and monitoring of credit spread risk, of institutions’ non-trading book activities
• Calculation of own funds requirements for credit risk of credit institutions
  • Instructions of 16 June 2022 for amending NBR Instructions on 25.03.2022 on loan origination and monitoring (Romanian only)
  • Instructions of 25 March 2022 on loan origination and monitoring (Romanian only)
    • Guidelines on loan origination and monitoring
  • Instructions of 15 January 2021 for amending and supplementing Instructions of 22.06.2020 on legislative and non-legislative moratoria on loan repayments applied in the light of the COVID-19 crisis, with subsequent amendments (Romanian only)
    • Guidelines on legislative and non-legislative moratoria on loan repayments
  • Instructions of 20 October 2020 on supervisory reporting and disclosure requirements in compliance with the CRR ‘quick fix’ in response to the COVID‐19 pandemic (Romanian only)
    • Guidelines on supervisory reporting and disclosure requirements in compliance with the CRR ‘quick fix’ in response to the COVID‐19 pandemic
  • Instructions of 3 August 2020 for amending Instructions of 22.06.2020 regarding legislative and non-legislative moratoria on loan repayments applied in the light of the COVID-19 crisis (Romanian only)
    • Guidelines on legislative and non-legislative moratoria on loan repayments
  • Instructions of 3 August 2020 on reporting and disclosure of exposures subject to measures applied in response to the COVID-19 crisis (Romanian only)
    • Guidelines on reporting and disclosure of exposures subject to measures applied in response to the COVID-19 crisis
    | Annex 1 | Annex 2 | Annex 3
  • Instructions of 22 June 2020 regarding legislative and non-legislative moratoria on loan repayments applied in the light of the COVID-19 crisis (Romanian only)
    • Guidelines on legislative and non-legislative moratoria on loan repayments
  • Instructions of 27 December 2019 on specification of types of exposures to be associated with high risk (Romanian only)
    • Guidelines on specification of types of exposures to be associated with high risk under Article 128 (3) of Regulation (EU) no 575/2013
  • Instructions of 5 October 2018 on the application of the definition of default (Romanian only)
    • Guidelines on the application of the definition of default under Article 178 of Regulation (EU) no 575/2013
• Credit risk treatment regarding securitized exposures and securitisation positions
  • Instructions of 18 September 2020 on the determination of the weighted average maturity (WAM) of the contractual payments due under the tranche in accordance with point (a) of Article 257(1) of Regulation (EU) No 575/2013 (Romanian only)
    • Guidelines on the determination of the weighted average maturity (WAM) of the contractual payments due under the trache in accordance with point (a) of Article 257 (1) of Regulation (EU) no 575/2013
  • Instructions of 15 March 2017 regarding implicit support for securitisation transactions (Romanian only)
    • Guidelines on implicit support for securitisation transactions
  • Instructions of 15 March 2017 regarding the significant transfer of credit risk in securitization operations (Romanian only)
    • Guidelines on Significant Credit Risk Transfer relating to Articles 243 and 244 of Regulation 575/2013
  • Instructions of 19 July 2012 on applying the requirements to retain a net economic interest in a securitization transaction (Romanian only)
• Calculation of own funds requirements for market risk of credit institutions
  • Instructions of 28 December 2021 on criteria for the use of data inputs in the risk measurement model referred to in Article 325bc of Regulation (EU) No 575/2013 (Romanian only)
    • Guidelines on criteria for the use of data inputs in the risk-measurement model referred to in Article 325bc of Regulation (EU) No 575/2013 (Capital Requirements Regulation)
  • Instructions of 28 December 2021 on the treatment of structural FX under Article 352(2) of Regulation (EU) No 575/2013 (CRR) (Romanian only)
    • Guidelines On the treatment of structural FX under Article 352(2) of Regulation (EU) No 575/2013 (CRR)
    • Annex 2 (Romanian only)
  • Instructions of 23 February 2017 on making corrections to the modified duration for debt securities (Romanian only)
    • Guidelines on corrections to modified duration for debt instruments under Article 340(3) of Regulation (E) 575/2013
• Calculation of the minimum capital requirements for operational risk of credit institutions and investment firms
  • Instructions dated 3 December 2012 on the management by credit institutions of operational risk in market-related activities (Romanian only)
    • Guidelines on the management of operational risk in market-related activities
• Liquidity requirements
  • Instructions of 5 April 2022 on termination of applicability of the Instructions of 26.07.2013 regarding the treatment of the amounts recorded in the accounts in group 90 - "Lending commitments" for the calculation and reporting of the liquidity indicator and high liquidity risk; (Romanian only)
  • Instructions of 22 June 2020 on harmonised definitions and templates for funding plans of credit institutions under Recommendation of ESRB dated 20 December 2012 (Romanian only)
    • Guidelines on harmonised definitions and templates for funding plans of credit institutions under RecommendationA4 of ESRB/2012/2 (EBA GL 2019/05)
    • Annex 1
    • Annex 2
  • Instructions of 14 February 2018 on repealing the Instructions of 28.05.2014 on retail deposits that are subject to different outputs for the purposes of liquidity reporting according to Regulation (EU) no. 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012(Romanian only)
  • Instructions of 02 September 2015 on the definitions and harmonized models for the financing plans of the credit institutions (Romanian only) – repealed by Instructions of 22 June 2020
    • Guidelines on harmonised definitions and templates for funding plans of credit institutions under Recommendation A4 of ESRB/2012/2 (EBA/GL/2014/04)
  • Instructions of 28 May 2014 on retail deposits subject to different outflows for purposes of liquidity reporting under Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Romanian only) - repealed by the Instructions of 14 February 2018 (Romanian only)
  • Instructions of 14 September 2012 on liquidity cost benefit allocation (Romanian only)
• Disclosure requirements
  • Instructions of 20 October 2020 on amending Instructions no.1/30.03.2018 on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 (CRR) on the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds to ensure compliance with the CRR ‘quick fix’ in response to the COVID-19 pandemic (Romanian only)
    • Guidelines amending Guidelines EBA/GL/2018/01 on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 (CRR) on the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds to ensure compliance with the CRR ‘quick fix’ in response to the COVID-19 pandemic (EBA GL 2020/12);
    • Guidelines on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 as regards the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds (EBA GL 2018/01)
  • Instructions of 27 December 2019 on disclosure of non-performing and forborne exposures and on amending Instructions of 19 December 2017 on disclosure requirements under part eight of UE Regulation 575/2013 on prudential requirements for credit institutions and investment firms and on amending UE Regulation 648/2012 (Romanian only)
    • Guidelines on disclosure of non-performing and forborne exposures (EBA GL 2018/10)
  • Instructions no.1/30.03.2018 regarding disclosure requirements for the application of transitional measures in order to mitigate the impact of the introduction of IFRS 9 on own funds (Romanian only)
    • Guidelines on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 as regards the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds (EBA GL 2018/01)
  • Instructions of 29 December 2017 on LCR disclosure to complement the disclosure of liquidity risk management under Article 435 of Regulation (EU) No 575/2013 (Romanian only)
    • Guidelines on LCR disclosure to complement the disclosure of liquidity risk management under Article 435 of Regulation (EU) No 575/2013 (EBA/GL/2017/01)
  • Instructions of 29 December 2017 on disclosure requirements under Part Eight of Regulation (EU) No 575/2013 on prudential requirements for credit institutions and investment firms and on amendment of Regulation (EU) no. 648/2012 (Romanian only)
    • Guidelines on disclosure requirements under Part Eight of Regulation (EU) No 575/2013 (EBA/GL/2016/11)
  • Instructions of 23 May 2016 on disclosure of encumbered and unencumbered assets (Romanian only)
    • Guidelines on disclosure of encumbered and unencumbered assets (EBA/GL/2014/03)
  • Instructions of 28 October 2015 on materiality, proprietary and confidentiality and on disclosure frequency under Articles 432(1), 432(2) and 433 of Regulation (EU) No 575/2013 (Romanian only)
    • Guidelines on materiality, proprietary and confidentiality and on disclosure frequency under Articles 432(1), 432(2) and 433 of Regulation (EU) No 575/2013 (EBA/GL/2014/14)

The instructions addressed to credit institutions are supplemented with the provisions of the Guidelines of the European Banking Authority, which are taken into account in the activity of the National Bank of Romania, as a supervisory authority, according to the statements posted here. (Romanian only)

• Law no. 312/2015 on the recovery and resolution of credit institutions and investment firms, as well as on amending and supplementing some normative acts in the financial field (Monitorul Oficial al României, Partea I, no. 920 of 11 December 2015) (unofficial translation)
• Law no. 320/2021 for amending and supplementing Law no. 312/2015 on the recovery and resolution of credit institutions and investment firms, as well as on amending and supplementing some normative acts in the financial field (Romanian only)
• NBR Regulation no.1/2019 on including entities within the recovery plan (Romanian only)
• Instructions
  • Instructions of 4 October 2022 regarding the improvement of resolvability (Romanian only)
    • EBA Guidelines on improving resolvability for institutions and resolution authorities under articles 15 and 16 BRRD
    • Resolvability assessment grid (Romanian only)
  • Instructions of 14 February 2022 on recovery plan indicators (Romanian only)
    • Guidelines on recovery plan indicators under Article 9 of Directive 2014/59/EU
  • Instructions of 12 September 2019 on the coverage of entities in a group recovery (Romanian only)
    • Recommendation on the coverage of entities in a group recovery plan
  • Instructions no.1 of 07 February 2019 on the minimum criteria to be fulfilled by a business reorganisation (Romanian only)
    • EBA Guidelines on the minimum criteria to be fulfilled by a business reorganisation ( EBA/GL/2015/21 )
  • Instructions of 19 January 2017 on the provision of information in summary or collective form (Romanian only)
    • EBA Guidelines on the provision of information in summary or collective form for the purposes of Article 84 (3) of 2014/59/UE ( EBA/GL/2016/03)
  • Instructions of 14 November 2016 on the range of scenarios to be used in recovery plans (Romanian only)
    • Guidelines on the range of scenarios to be used in recovery plans (EBA/GL/2014/06)
  • Instructions of 05 August 2016 on the interpretation of the different circumstances when an institution shall be considered as failing or likely to fail (Romanian only)
    • Guidelines on the interpretation of the different circumstances when an institution shall be considered as failing or likely to fail under Article 32 (6) of Diretive 2014/59/EU ( EBA/GL/2015/07 )
  • Instructions of 04 March 2016 specifying the conditions for group financial support under letter b), d), f), g) and h) of Article 137 of Law no.312/2015 on the recovery and resolution of credit institutions and investment firms, as well as on amending and supplementing some normative acts in the financial field (Romanian only)
    • Guidelines specifying the conditions for group financial support under Article 23 of Directive 2014/59/EU ( EBA/GL/2015/17 )

Supplementary supervision of credit institutions

• Government Emergency Ordinance No.98/2006 on the supplementary supervision of credit institutions, insurance and/or reinsurance entities investment firms and asset management companies in a financial conglomerate
• Law no. 152/2007 for approving GEO no 98/2006 (Romanian only)
• Law no. 183/2012 for amending and supplementing GEO no.98/2006 on the supplementary supervision of credit institutions, insurance and/or reinsurance entities investment firms and asset management companies in a financial conglomerate (Romanian only)

Capital adequacy supplementary requirements, treatment of intra-group transactions and risk concentration at a financial conglomerate level

• NBR/NCS/ISC Order no. 23/120/113136 of 2006 on capital adequacy supplementary requirements, treatment of intra-group transactions and risk concentration at a financial conglomerate level (Romanian only)
• NBR/FSA Regulation no. 1/2014 / 9/2013 for amending NBR/NCS/ISC Order no. 23/120/113.136 of 2006 on capital adequacy supplementary requirements, treatment of intra-group transactions and risk concentration at a financial conglomerate level (Romanian only)

Accounting regulations

• NBR Order no. 9/2010 regarding the application of International Financial Reporting Standards by credit institutions, as a basis for accounting and for the preparation of individual annual financial statements, starting with the 2012 financial year (Romanian only)
  • Annex (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)

FINREP individual financial statements

• NBR Order no. 9/2017 approving the Methodological rules regarding the preparation of FINREP individual financial statements, according to International Financial Reporting Standards, applicable to the credit institutions for prudential supervision purposes (Romanian only)
  • Annex (Romanian only)
    • NBR Order no. 1/2019 on amending and supplementing NBR Order no. 9/2017 approving the Methodological rules regarding the preparation of FINREP individual financial statements, according to International Financial Reporting Standards, applicable to the credit institutions for prudential supervision purposes, and the NBR Order no. 10/2017 approving the Methodological rules regarding the preparation of the periodic reports containing financial and accounting statistical information applicable to Romanian branches of credit institutions having their headquarters in other Member States (Romanian only)
      • Annex 1 (Romanian only)
    • NBR Order no. 12/2019 on amending and supplementing of the NBR Order no. 9/2017 approving the Methodological rules regarding the preparation of FINREP individual financial statements, according to International Financial Reporting Standards, applicable to the credit institutions for prudential supervision purposes, and the NBR Order no. 10/2017 approving the Methodological rules regarding the preparation of the periodic reports containing financial and accounting statistical information applicable to Romanian branches of credit institutions having their headquarters in other Member States (Romanian only)
    • NBR Order no. 8/2020 on amending and supplementing of the NBR Order no. 9/2017 approving the Methodological rules regarding the preparation of FINREP individual financial statements, according to International Financial Reporting Standards, applicable to the credit institutions for prudential supervision purposes, and the NBR Order no. 10/2017 approving the Methodological rules regarding the preparation of the periodic reports containing financial and accounting statistical information applicable to Romanian branches of credit institutions having their headquarters in other Member States (Romanian only)
      • Annex 1 (Romanian only)
    • NBR Regulation no. 11/2022 on amending and supplementing of some normative acts issued by the National Bank of Romania (Romanian only)

Periodic reports containing financial and accounting statistical information applicable to Romanian branches of credit institutions having their headquarters in other Member States

• NBR Order no. 10/2017 approving the Methodological rules regarding the preparation of the periodic reports containing financial and accounting statistical information applicable to Romanian branches of credit institutions having their headquarters in other Member States (Romanian only)
  • Annex
    • NBR Order no. 1/2019 on amending and supplementing of the NBR Order no. 9/2017 approving the Methodological rules regarding the preparation of FINREP individual financial statements, according to International Financial Reporting Standards, applicable to the credit institutions for prudential supervision purposes, and the NBR Order no. 10/2017 approving the Methodological rules regarding the preparation of the periodic reports containing financial and accounting statistical information applicable to Romanian branches of credit institutions having their headquarters in other Member States (Romanian only)
      • Annex 2 (Romanian only)
    • NBR Order no. 12/2019 on amending and supplementing of the NBR Order no. 9/2017 approving the Methodological rules regarding the preparation of FINREP individual financial statements, according to International Financial Reporting Standards, applicable to the credit institutions for prudential supervision purposes, and the NBR Order no. 10/2017 approving the Methodological rules regarding the preparation of the periodic reports containing financial and accounting statistical information applicable to Romanian branches of credit institutions having their headquarters in other Member States (Romanian only)
    • NBR Order no. 8/2020 on amending and supplementing of the NBR Order no. 9/2017 approving the Methodological rules regarding the preparation of FINREP individual financial statements, according to International Financial Reporting Standards, applicable to the credit institutions for prudential supervision purposes, and the NBR Order no. 10/2017 approving the Methodological rules regarding the preparation of the periodic reports containing financial and accounting statistical information applicable to Romanian branches of credit institutions having their headquarters in other Member States (Romanian only)
      • Annex 2 (Romanian only)
    • NBR Regulation no. 11/2022 on amending and supplementing of some normative acts issued by the National Bank of Romania (Romanian only)

Semi-annual accounting reporting system

• 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)
    • Annex (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)
    • Annex (Romanian only)
  • NBR Order no. 5/2022 on amending and supplementing of some normative acts issued by the National Bank of Romania (Romanian only)

Annual accounting reporting for Ministry of Public Finance information needs

• NBR Order no. 2/2020 approving the Methodological rules regarding the preparation of the annual accounting reporting for Ministry of Public Finance information needs, applicable to credit institutions (Romanian only)
  • NBR Order no. 3/2021 on amending and supplementing NBR Order no. 2/2020 approving the Methodological rules regarding the preparation of the annual accounting reporting for Ministry of Public Finance information needs, applicable to credit institutions (Romanian only)
  • NBR Order no. 5/2022 on amending and supplementing of some normative acts issued by the National Bank of Romania (Romanian only)

• Law No. 233/2022 regarding covered bonds, as well as amending and supplementing some normative acts in the financial field (Romanian only)
• NBR Regulation No. 10/2022 regarding covered bonds issuing (Romanian only)
• Law No. 304/2015 regarding covered bonds issuing (Romanian only)
• NBR Regulation No. 1/2016 regarding covered bonds issuing activity (Romanian only)