GUVERNANA CORPORATIV LA

Masterand: 1. DOGEANU NICOLETA PAULINA 2. GUU ROXANA LORENTINA

GUVERNANA CORPORATIV LA BRD

!. IRICIUC ADINA CORINA ". TOADER I. RODEL MI#AI

BUCURETI 2012

CUPRINS

INTRODUCERE...3 1. ACTUL CONSTITUTIV AL BNCII....................................................................................5 2. STRUCTURI DE GUVERNAN CORPORATIV......6 2.1. Acionarii - adunar a ! n ra"# a acionari"or$$$$$$$$$..$$..$$$......% 2.2. Con&i"iu" d ad'ini&(rai $$$$$$$$$$$$$$$$$$$$$$$...% 2.). Conduc r a * cu(i+#$$$$$$$$$$$$$$$$$$$...$$$$$.., 3. COMITETUL DE AUDIT....8 4. CON LICTE DE INTERESE I TRAN!ACIILE PERSOANELOR INIIATE.." -.1. Con."ic( " d in( r & $$$$$$$$$$$$$$$...$$$$$.$$$$/ -.2. Tran0acii" 1 r&oan "or iniia( $$$$$$$$$$.$$$$$$...$$$$./ 5. TRANSPARENA# IN ORMAREA I COMUNICAREA.......10 6. COMPARAIE NTRE CODUL DE GUVERNAN CORPORATIV APLICAT N ROM$NIA I CEL DIN MAREA BRITANIE11

%. CONCLU!II......12
2

GUVERNANA CORPORATIV LA BRD

INTRODUCERE
Gu+ rnan# cor1ora(i+# a BRD - Grou1 2oci3(3 G3n3ra" 2.A. 45BRD6 &au 5Banca67 r 1r 0in(# an&a'8"u" 1rinci1ii"or c &(au "a 8a0a cadru"ui d ad'ini&(rar 1rin car 8anca &( condu&# 9i con(ro"a(#. Tran&1u& :n docu' n( nor'a(i+ in( rn ; ac &( 1rinci1ii d ( r'in# .ici n(# 9i .icaci(a( a ' cani&' "or d con(ro" ado1(a( cu &co1u" d a 1ro( <a 9i a ar'oni0a in( r & " (u(uror ca( !orii"or d 1ar(ici1ani "a ac(i+i(a( a d &.#9ura(# d 8anca - acionari; ad'ini&(ra(ori; dir c(ori; conduc#(ori ai di+ r& "or &(ruc(uri a" &oci (#ii; an!a<ai 9i or!ani0aii" car " r 1r 0in(# in( r & " ; c"i ni 9i 1ar( n ri d a.ac ri; au(ori(#i c n(ra" 9i "oca" (c. =od "u" d !u+ rnar in( rn# a" BRD - Grou1 2oci3(3 G3n3ra" 2.A. &( a"inia( 'od "u"ui 8#ncii-'a'#; 2oci3(3 G3n3ra" . Codu" d Gu+ rnan# Cor1ora(i+# a" BRD - Grou1 2oci3(3 G3n3ra" 4d nu'i( :n con(inuar 9i >Cod?7 1r 0in(# cu 1r c#d r 1rinci1a" " ' (od d "ucru; a(ri8uii" 9i r &1on&a8i"i(#i" &(ruc(uri"or d conduc r 9i d &u1ra+ !@ r a" 8#ncii; 1r cu' 9i c " a" co'i( ( "or i'1or(an( con&(i(ui( :n &1ri<inu" ac &(or &(ruc(uri 1 n(ru :nd 1"inir a r &1on&a8i"i(#i"or ac &(ora. Pr + d ri" Codu"ui &un( a"inia( " !i&"ai i naiona" 9i cadru"ui d r !" ' n(ar &1 ci.ic in&(i(uii"or d cr di( &(a8i"i( d Banca Naiona"# a Ro'Ani i 4BNR7; 1rinci1ii"or !u+ rnan( i cor1ora(i+ 'i& d Bur&a d Va"ori Bucur 9(i 4BVB7 1 n(ru &oci (#i" co(a( ; 1r cu' 9i c "or 'ai 8un 1rac(ici :n 'a( ri d 0+o"(a( d Gru1u" 2oci3(3 G3n3ra" . BRD - Grou1 2oci3(3 G3n3ra" a ado1(a( &i&( 'u" uni(ar d ad'ini&(rar :n d 1"in# concordan# cu o8i c(i+ " un i 8un !u+ rnan( cor1ora(i+ ; a (ran&1ar n i in.or'ai i cor1ora(i+ r " +an( ; a 1ro( ci i in( r & "or di+ r& "or ca( !orii d 1ar(ici1ani 9i a un i .uncion#ri .ici n( 1 1iaa 8ancar#.

GUVERNANA CORPORATIV LA BRD

O&'()*'+, Codu" &( ' ni( &# a&i!ur o 8un# !u+ rnan# cor1ora(i+# a B#ncii; &# &(a8i" a&c# un c@i"i8ru :n(r ad'ini&(rar ; conduc r 9i o8i c(i+ " d 1 r.or'an# a&u'a( ; 1 d o 1ar( ; 9i con(ro"; r &1 c(i+ +a"uar a .ici n i 9i a 1 r.or'an i; ad'ini&(rar a ad c+a(# a ri&curi"or r a" 9i 1o( nia" ; &u1ra+ !@ r a a( n(# a 'odu"ui d r &1 c(ar a r !" ' n(#ri"or :n +i!oar ; 1 d a"(# 1ar( . Codu" a&i!ura (ran&1ar n(a 9i 8un# :n " ! r a &i&( 'u"ui d !u+ rnar din cadru" B#ncii 1rin id n(i.icar a r &1on&a8i"i(#i"or Con&i"iu"ui d Ad'ini&(rai 9i a" Co'i( (u"ui d Dir ci ; 1 n(ru d 0+o"(ar a &u&( na8i"a 9i E.ici n(# a 8#ncii.

S)-./0 C-1/0/' &( d a 1ro'o+a :ncr d r a (u(uror ca( !orii"or d 1ar(ici1ani :n conduc r a 9i ad'ini&(rar a BRD - Grou1 2oci3(3 G3n3ra" ; .#r# a-9i 1ro1un &# a8ord 0 :n d (a"iu " ' n( " &1 ci.ic cadru"ui in( rn d Ad'ini&(rar a ac(i+i(#ii B#ncii. Prin ur'ar ; 1r 0 n(u" Cod nu (ra( a0# &(ruc(ura or!ani0a(oric# 9i d " !ar a r &1on&a8i"i(#i"or .unciona" d "a ni+ "u" conduc rii * cu(i+ c#(r &(ruc(uri" in( rn ; 9i nici &i&( 'u" d con(ro" in( rn a" B#ncii. Toa( ac &( in.or'aii .ac o8i c(u" 9i & r !#& &c :n cadru" in( rn d r !" ' n(ar a B#ncii.

GUVERNANA CORPORATIV LA BRD

1. ACTUL CONSTITUTIV AL BNCII

BRD - Grou1 2oci3(3 G3n3ra"

&( &oci (a( 1 aciuni ad'i&# "a (ran0acionar a 1 o

1ia# r !" ' n(a(# i .uncion a0# ca 1 r&oan# <uridic# ro'An#; :n con.or'i(a( cu " !i&"aia 1ri+ind &oci (#i" co' rcia" ; cu r !" ' n(#ri" 1ri+ind 1iaa d ca1i(a" i cu " !i&"aia 8ancar#; 1r cu' i cu 1r + d ri" 1r 0 n(u"ui Ac( Con&(i(u(i+ i a docu' n( "or nor'a(i+ in( rn . Bn ac &( Ac( Con&(i(u(i+; BRD - Grou1 2oci3(3 G3n3ra" 2A &( d nu'i(# Banc#. BRD &( in'a(ricu"a(a "a R !i&(ru" Co' r(u"ui &u8 nr. C-DE%DFE1/.D2.1//1 a+And codu" d :nr !i&(rar .i&ca"a )%1G,/E1D.12.1//2. Banca ar & diu" &ocia" "a Turnu" BRD; Bd. Ion =i@a"ac@ 1-,; Bucur &(i; cod D111,1; & c(or 1; Bucur (i; Ro'Ania. Potrivit Actului Constitutiv, obiectul principal de activitate al Bncii il constituie desfurarea de activiti bancare

GUVERNANA CORPORATIV LA BRD

2. STRUCTURI DE GUVERNAN CORPORATIV

2.1. A)2'-345'' 6 A1/345(4 G(3(5407 4 A)2'-345'0-5 Acionarii :9i * rci(a dr 1(uri" :n cadru" Adun#rii G n ra" a Acionari"or 45AGA6 &au 5Adunar a G n ra"#67; car r 1r 0in(# c " 'ai :na"( or!an d ci0iona" a" B#ncii. Co'1 ( n( " d a1ro8ar a" Adun#ri"or G n ra" a" Acionari"or; condiii" d or!ani0ar 9i d +a"idi(a( a r uniuni"or ac &(ora &un( &(a8i"i( :n Ac(u" Con&(i(u(i+ a" B#ncii; :n con.or'i(a( cu r !" ' n(#ri" a1"ica8i" . Aciuni" 8#ncii &un( indi+i0i8i" 9i con. r# d (ina(ari"or dr 1(uri !a" ; oric aciun dAnd dr 1(u" "a un +o( :n Adunar a G n ra"# a Acionari"or. Adun#ri" G n ra" con&(i(ui (o(oda(# un 1ri" < 1 n(ru ' '8rii Con&i"iu"ui d Ad'ini&(rai 9i conduc r a * cu(i+# d a 1r 0 n(a acionari"or r 0u"(a( " o8inu( 1 dura(a * rci(#rii 'anda(u"ui :n 8a0a r &1on&a8i"i(#i"or c " -au .o&( con. ri( . Adun#ri" ! n ra" &un( con+oca( d Con&i"iu" d Ad'ini&(rai Adun#ri" G n ra" a" Acionari"or &un( 1r 0ida( d Pr 9 din( " Con&i"iu"ui d Ad'ini&(rai ; 1 r'iAnd :n ac &( . " un dia"o! d &c@i& 9i .ici n( :n(r ad'ini&(ra(ori 9i acionari. Proc duri" d d &.#9urar a "ucr#ri"or AGA &un( &u1u& a1ro8#rii acionari"or 1 n(ru a & a&i!ura o d ru"ar ordona(# 9i .ici n(# a "ucr#ri"or. Bn cadru" Adun#ri"or G n ra" a" Acionari"or & 1 r'i( 9i & :ncura< a0# dia"o!u" :n(r acionari 9i ' '8rii Con&i"iu"ui d Ad'ini&(ra(i &iE&au ai conduc rii * cu(i+ . Hi car acionar 1oa( adr &a ad'ini&(ra(ori"orin(r 8ari r . ri(oar "a ac(i+i(a( a 8#ncii. Hi car aciun a 8#ncii d inu(# d acionar "a da(a d :nr !i&(rar 4&(a8i"i(# con.or' r !" ' n(#ri"or &1 ci.ic 9i a1ro8a(# d AGA7 con. r# ac &(uia dr 1(u" d a 8 n .icia d di+id nd 1 n(ru * rciIiu" .inanciar an( rior; :n cuan(u'u" 9i condiii" &(a8i"i( d Adunar a G n ra"# a Acionari"or.

2.2. C-38'0'/0 1( 419'3'8*542'(

6

GUVERNANA CORPORATIV LA BRD

Ad'ini&(rar a B#ncii &( :ncr dina(# Con&i"iu"ui d Ad'ini&(rai ; car r 1r 0in(# in( r.aa din(r acionari 9i conduc r a * cu(i+# 9i; :n ac "a9i (i'1; con&(i(ui + ri!# d " !#(ur# :n(r ' '8rii conduc rii * cu(i+ 9i ca( !orii" d 1ar(ici1ani "a ac(i+i(a( a d &.#9ura(# d 8anc#. Con&i"iu"ui d Ad'ini&(rai ar 11 ' '8ri; din(r car c " 1uin % &un( n - * cu(i+i; din(r car unu" n * cu(i+ ind 1 nd n(. Pro1un r a d nu'ir a ad'ini&(ra(ori"or &( .#cu(# d Con&i"iu" d Ad'ini&(rai :n 8a0a unui 1roc & ri!uro& 9i (ran&1ar n( d no'ina"i0ar condu& d Pr 9 din( " CA. Con&i"iu" d Ad'ini&(rai &( :n&#rcina( cu :nd 1"inir a (u(uror ac( "or n c &ar 9i u(i" 1 n(ru r a"i0ar a o8i c(u"ui d ac(i+i(a( a" B#ncii; cu *c 1ia c "or r 0 r+a( d " ! 1 n(ru Adunar a G n ra"# a Acionari"or. Princi1a" " a(ri8uii a" Con&i"iu"ui d Ad'ini&(rai ; inc"u&i+ c " car nu 1o( .i d " !a( ' '8ri"or conduc rii * cu(i+ ; &un( &(a8i"i( 1rin " ! 9i 1rin Ac(u" Con&(i(u(i+ Bn ca0uri 1 r'i& d " ! Adunar a G n ra"# a Acionari"or 1oa( d " !a Con&i"iu"ui d Ad'ini&(rai 9i a"( a(ri8uiuni. Con&i"iu" d Ad'ini&(rai d cid a&u1ra +a"ori"or 9i a &(ra( !i i 8#ncii; a&u1ra 1o"i(icii d 'ana! ' n( a ri&cu"ui; &u1ra+ !@ a0# ac(i+i(a( a B#ncii 9i a &(ruc(urii d conduc r * cu(i+#.

2.3. C-31/)(5(4 (:()/*'+7 Conduc r a o1 ra(i+# 9i coordonar a ac(i+i(#ii 0i"nic a 8#ncii &( d " !a(# d c#(r Con&i"iu" d Ad'ini&(rai c#(r dir c(ori. Dir c(orii B#ncii &un( a" 9i d c#(r Con&i"iu" d Ad'ini&(rai ; din(r ad'ini&(ra(ori &au din a.ara Con&i"iu"ui; 9i .or' a0# :'1r un# Co'i( (u" d Dir ci . La 1ro1un r a candidai"or; Con&i"iu" ar :n + d r 1 d o 1ar( ; ca"i.icar a 1ro. &iona"#; *1 ri na :n do' niu" :n car :9i +a * rci(a r &1on&a8i"i(#i" 9i r 1u(aia candida(u"ui 1ro1u& 9i 1 d a"(# 1ar( ; ca 1rin coo1(ar a nou"ui ' '8ru &# .i a&i!ura(# co'1 ( n a co" c(i+# a Co'i( (u"ui d Dir ci 1 n(ru un 'ana! ' n( .ici n( 9i 1 r.or'an( a" ac(i+i(#ii B#ncii. Co'i( (u" d Dir ci Co'i( (u" d Dir ci Con&i"iu"ui d Ad'ini&(rai . &( .or'a( din 'ini' G dir c(ori; din(r car un Dir c(or G n ra" &( condu& d Dir c(oru" G n ra" car &( 9i Pr 9 din( "

Hi car Dir c(or &( in+ &(i( cu (oa( co'1 ( n( " d a aciona :n nu' " B#ncii 9i d a o r 1r 0 n(a :n r "aii" cu ( rii; :n oric circu'&(an# " !a(# d ac(i+i(#i" 1 car " coordon a0#; cu r &1 c(ar a di&1o0iii"or " !a" 9i a" Ac(u"ui Con&(i(u(i+. Co'i( (u" d Dir ci r#&1und d conduc r a * cu(i+# a 8#ncii; d 'ana! ' n(u" 9i con(ro"u" ac(i+i(#i"or 9i a" o1 raiuni"or ac &( ia; .iind r &1on&a8i" d "uar a (u(uror '#&uri"or a. r n( conduc rii &oci (#ii; :n "i'i( " o8i c(u"ui d ac(i+i(a( a" 8#ncii 9i cu r &1 c(ar a co'1 ( n( "or *c"u&i+ r 0 r+a( d " ! &au d Ac(u" Con&(i(u(i+; Con&i"iu"ui d Ad'ini&(rai &au Adun#rii G n ra" a Acionari"or. A&(. "; Co'i( (u" d Dir ci a&i!ura i'1" ' n(ar a
7

GUVERNANA CORPORATIV LA BRD

"inii"or &(ra( !ic a1ro8a( d Con&i"iu" d Ad'ini&(rai ad'ini&(rar a 9i con(ro"u" ri&curi"or a&ocia( ac(i+i(#ii ac &( ia.

1ri+ind d 0+o"(ar a B#ncii;

3. COMITETUL DE AUDIT
Co'i( (u" d Audi( &( un co'i( ( 1 r'an n(; cu .unci con&u"(a(i+#; car a&i&(# Con&i"iu" d Ad'ini&(rai :n :nd 1"inir a r &1on&a8i"i(#i"or &a" 1 "inia audi(u"ui; :ncura<And co'unicar a :n(r ' '8rii Con&i"iu"ui d Ad'ini&(rai ; conduc#(orii 8#ncii; audi(u" in( rn; audi(oru" .inanciar a" B#ncii. Co'i( (u" &( .or'a( din ) ' '8ri n * cu(i+i ai Con&i"iu"ui d Ad'ini&(rai ; car nu au 9i nu au a+u( ca"i(a( a d conduc#(ori ai 8#ncii. Un ' '8ru a" Co'i( (u"ui d Audi( &( ad'ini&(ra(or ind 1 nd n(; din rAndu" ' '8ri"or &( a" & un Pr 9 din( a" co'i( (u"ui. = '8rii Co'i( (u"ui d Audi( au *1 ri na cor &1un0#(oar a(ri8uii"or &1 ci.ic c " r +in :n cadru" co'i( (u"ui. Co'i( (u" d Audi( & :n(run 9( c " 1uin o da(# 1 & ' &(ru; din iniia(i+a Pr 9 din( "ui Co'i( (u"ui. Con+oc#ri" 1 n(ru r uniuni" Co'i( (u"ui d Audi( &un( (ran&'i& cu 1D 0i" :nain( d da(a r uniunii 9i cu1rind in.or'aii r . ri(oar "a ordin a d 0i; da(#; or# 9i "ocu" d d &.#9urar . Do&aru" 9 din i Co'i( (u"ui d Audi( cu1rind ordin a d 0i a r uniunii 9i docu' n( " c ur' a0# a .i ana"i0a( :n r uniun 9i &u1u& a1ro8#rii Co'i( (u"ui. Proc &u" V r8a" a" r uniunii &( & 'na( d c#(r ' '8rii co'i( (u"ui car au 1ar(ici1a( "a r uniun i' dia( du1# r dac(ar a ac &(uia &au "a +ii(oar a r uniun a co'i( (u"ui. Princi1a" " r &1on&a8i"i(#i a" Co'i( (u"ui d Audi( &un( J - .or'u"ar a d r co'and#ri adr &a( Con&i"iu"ui d Ad'ini&(rai 1ri+ind &(ra( !ia 9i 1o"i(ica in&(i(ui i d cr di( :n do' niu" con(ro"u"ui in( rn; a" audi(u"ui in( rn 9i audi(u"ui .inanciarK - 'oni(ori0ar a 1roc &u"ui d ra1or(ar .inanciar#; .iind in.or'a( d c#(r audi(oru" *( rn cu 1ri+ir "a d .ici n( " & 'ni.ica(i+ a" con(ro"u"ui in( rn :n ac &( do' niuK - *a'inar a; cu a<u(oru" audi(ori"or .inanciari 9i ind 1 nd n( d conduc r a 8#ncii; a 1roi c(u"ui d &i(uaii .inanciar 4& ' &(ria" ; anua" 9i anua" con&o"ida( 7; 1r cu' 9i condiii" :n(oc'irii ac &(ora d c#(r 8anc# 41 r(in na 1rinci1ii"or; ' (od "or 9i &(andard "or con(a8i" a1"ica( ; 1r cu' 9i a 1roc duri"or in( rn d co" c(ar a in.or'aii"or7K

GUVERNANA CORPORATIV LA BRD

- + ri.icar a 9i 'oni(ori0ar a ind 1 nd n i 9i o8i c(i+i(#ii audi(oru"ui .inanciar &(a(u(ar; :n &1 cia" 1rin 'oni(ori0ar a ro(ai i 1ar( n ri"or r &1on&a8i"i cu audi(u" 8#nciiK - .or'u"ar a d r co'and#ri Con&i"iu"ui d Ad'ini&(rai 1 n(ru nu'ir aEr +ocar a audi(oru"ui .inanciar a" 8#ncii 9i condiii" r 'un rarii ac &(uiaK - +a"uar a ca"i(#ii con(ro"u"ui in( rn ; :n &1 cia" cu 1ri+ir "a +a"uar a ri&curi"or 9i con(ro"u" "or 9i 1ro1un ; dac# &( ca0u"; '#&uri" car ar (r 8ui "ua( K Du1# .i car r uniun & r dac( a0# un 1roc & + r8a" :n car &un( id n(i.ica( a&1 c( " car n c &i(a :'8un#(#iri 9i r co'and#ri 1 n(ru 1un r a ac &(ora :n 1rac(ic#.

4. CON LICTE DE INTERESE I TRAN!ACIILE PERSOANELOR INIIATE

4. 1. C-3;0')*(0( 1( '3*(5(8( - = '8rii Con&i"iu"ui d Ad'ini&(rai +or aciona nu'ai :n in( r &u" B#ncii 9i +or "ua d ci0ii .#r# a & "#&a in."u nai d + n(ua" in( r & 1ro1rii car 1o( a1#r a :n ac(i+i(a( K niciun ' '8ru a" Con&i"iu"ui d Ad'ini&(rai nu +a .ac u0 :n 1ro1riu" in( r & d o1or(uni(#i" d a.ac ri d car ia cuno9(ina :n d &.#9urar a nor'a"# a ac(i+i(#ii &a" . - = '8rii Con&i"iu"ui d Ad'ini&(rai 1#&(r a0# con.id nia"i(a( a a&u1ra oric#ror .a1( ; da( &au in.or'aii d car au "ua( cuno9(in# :n cur&u" * rci(#rii r &1on&a8i"i(#i"or 9i :n " ! c# nu au dr 1(u" d a " .o"o&i &au d a d 0+#"ui nici :n (i'1u" ac(i+i(#ii 9i nici du1# :nc (ar a ac &( ia. - = '8ru" Con&i"iu"ui d Ad'ini&(rai car ar :n(r-o anu'i(# o1 raiun ; dir c( &au indir c(; in( r & con(rar in( r & "or 8#ncii (r 8ui &# :n9(iin 0 d &1r ac a&(a 1 c i"a"i ' '8ri ai Con&i"iu"ui d Ad'ini&(rai 9i 1 audi(orii in( rni; 1rin d c"araii &cri& con.or' " !ii; 9i &# nu ia 1ar( "a nici o d "i8 rar 1ri+i(oar "a ac a&(# o1 raiun . Ac a9i o8"i!ai o ar ' '8ru" Con&i"iu"ui d Ad'ini&(rai :n ca0u" :n car ; :n(r-o anu'i(# o1 raiun ; 9(i c# &un( in( r &a( &oia; rud " &au a.inii &#i 1An# "a !radu" a" 1a(ru" a inc"u&i+. P n(ru +i(ar a a1arii i con."ic( "or d in( r & ; 8anc# a &(a8i"i( o & ri d r !u"i d on(o"o!ic c (r 8ui r &1 c(a( a(A( d ' '8rii con&i"iu"ui d ad'ini&(rai ; cA( 9i d conduc r a * cu(i+# a 8#ncii

4.2. T543<4)2''0( .(58-43(0-5 '3'2'4*( - = '8rii Con&i"iu"ui d Ad'ini&(rai & +or a8in d "a oric (ran0aci cu in&(ru' n( " .inanciar a" 8#ncii; 1 con( 1ro1riu &au 1 n(ru a"( 1 r&oan ; dir c( &au indir c(; :n 8a0a unor in.or'aii d car au "ua( cuno9(in# :n cur&u" * rci(#rii r &1on&a8i"i(#i"or 9i car 1o( a+ a un i'1ac( & 'ni.ica(i+ a&u1ra 1r u"ui in&(ru' n( "or .inanciar r &1 c(i+ . - = '8rii Con&i"iu"ui d Ad'ini&(rai & +or a8in d "a oric iniia(i+# car 1oa( a+ a ca . c( 1 r(u8ar a .uncion#rii nor'a" a 1i "or d ca1i(a"; :nc#"cAnd !a"i(a( a d in.or'aii 9i (ra(a' n( d car (r 8ui &# 8 n .ici 0 (oi 1ar(ici1anii.
!

GUVERNANA CORPORATIV LA BRD

P n(ru a &(a8i"i un cadru d aciun 1r + n(i+ 9i & curi0a( d r a"i0ar a o1 raiuni"or 1 1ia# d c#(r 1 r&oan " car 1rin 1o0iia "or :n 8anc# au acc & "a in.or'aii 1ri+i" !ia( ; 8anc# a &(a8i"i( o & ri d r !u"i d on(o"o!ic 1 car (r 8ui &# " r &1 c( ad'ini&(ra(orii; dir c(orii 9i c " "a"( 1 r&oan " iniia( 1 n(ru a & +i(a :nc#"car a cadru"ui " !a" a1"ica8i" (ran0acion#rii cu in&(ru' n( .inanciar 'i& d BRD. Ac &( cadru inc"ud &(a8i"ir a unor 1 rioad d in( rdici d (ran0acionar cu in&(ru' n( .inanciar 'i& d BRD :nain( d 1u8"icar a ra1or(#ri"or 1 riodic a" B#ncii; 1r cu' 9i in&(i(uir a unor o8"i!aii d ra1or(ar a ac &(or (ran0acii.

5. TRANSPARENA# IN ORMAREA I COMUNICAREA

Bn(r-un ' diu concur nia" 1u( rnic; :n car &( & nia"# a&i!urar a con.id nia"i(#ii in.or'ai i 1ro. &iona" 9i; :n 'od 1ar(icu"ar; a & cr (u"ui 1ro. &iona" :n do' niu" 8ancar; Banca di&1un d r !u"i in( rn 1 n(ru a a&i!ura ac &( c@i"i8ru :n(r J - N c &i(a( a 1#&(r#rii in.or'aii"or con.id nia" - N c &i(a( a d 0+#"uirii in.or'aii"or cor1ora(i+ r " +an( :n &co1u" 1ro( ci i in( r & "or acionari"or 9i in+ &(i(ori"or; 1r cu' 9i a c "or"a( ca( !orii d 1#ri in( r &a( . Bn &co1u" a&i!ur#rii (ran&1ar n( i 9i acc &u"ui "a in.or'ai a" (u(uror 1#ri"or in( r &a( ; BRD a&i!ura di& 'inar a in.or'aii"or r " +an( cu 1ri+ir "a Banc#; inc"u0And a&1 c( " 1rinci1a" a" 1o"i(icii &a" d !u+ rnan# cor1ora(i+#; &i(uaii" .inanciar 9i 1 r.or'an# B#ncii; 1r cu' 9i oric + ni' n( i'1or(an( r . ri(or "a Banc#. Bn ac &( & n&; Banca a&i!ura inc"u&i+ o 1ro( ci a acionari"or 'inori(ari :'1o(ri+a aciuni"or a8u0i+ 9i :n in( r &u" acionari"or & 'ni.ica(i+i c acion a0# .i dir c(; .i indir c(. Cu 1ri+ir "a circui(u" in( rn a" in.or'ai i 9i "a d 0+#"uir a c#(r 1u8"ic a in.or'aii"or i'1or(an( ; BRD di&1un d r !" ' n(#ri in( rn car a&i!ura a(A( r &1 c(ar a con.id nia"i(#ii 9i a in( rdici i d a u(i"i0a r &1 c(i+# in.or'ai :n in( r & 1ro1riu; cA( 9i di& 'inar a :n (i'1 u(i" a in.or'aii"or cor1ora(i+ r " +an( . Banca a "a8ora( d a& ' n a 1o"i(ici r . ri(oar "a 'ana! ' n(u" in.or'ai i :n ca0uri d ur! n#; 1r cu' 9i "a D & 'nar a 1 r&oan "or au(ori0a( &# 1r 0in( 1unc(u" d + d r a" B#ncii 1 di. ri( &u8i c( . Banca .ac 1u8"ic# in.or'aia :n(r-un 'od car 1 r'i( 1u8"icu"ui acc &u" !a" 9i co'1" ( "a in.or'aii; 9i :i o. r# 1o&i8i"i(a( a &# . c(u 0 o +a"uar cor c(# 9i :n (i'1 o1(i' a r &1 c(i+ i in.or'aii. Bn ac &( &co1; Banca d 0+o"(a o 1o"i(ic# ad c+a(# d co'unicar ; 8a0a(# 1 u(i"i0ar a d .or' di+ r& d co'unicar ; cu r &1 c(ar a conco'i( n(# a c rin "or d ra1or(ar c#(r in&(i(uii" 1i i d ca1i(a". In.or'aii" r " +an( &un( 1u8"ica( 1 1a!ina 1ro1ri d in( rn (; a(A( :n "i'8a ro'ana; cA( 9i :n "i'8a n!" 0#. P n(ru in.or'ar a acionari"or 9i in+ &(ori"or; Banca &(a8i" 9( "a :nc 1u( d an un ca" ndar a" ra1or(#ri"or .inanciar 1 car :" (ran&'i( Bur& i d Va"ori Bucur 9(i 9i CNV=. Ra1or(#ri" .inanciar & r a"i0 a0# a(A( :n con.or'i(a( cu r !" ' n(#ri" con(a8i" i'1u& d Ordinu" BNR nr. 2,E2D11 1 n(ru a1ro8ar a R !" ' n(#ri"or con(a8i" con.or' cu
"#

GUVERNANA CORPORATIV LA BRD

dir c(i+ " uro1 n ; a1"ica8i" in&(i(uii"or d cr di(; in&(i(uii"or .inanciar n 8ancar 9i Hondu"ui d !aran(ar a d 1o0i( "or :n &i&( 'u" 8ancar 4(ri' &(ria"7; cA( 9i cu c " 'ai :na"( &(andard d ra1or(ar .inanciar# - 2(andard " In( rnaiona" d Ra1or(ar Hinanciar# 4IHR27 4anua"7 L 9i cu r &1 c(ar a r !" ' n(ari"or &1 ci.ic 1i i d ca1i(a". P n(ru a .ac cuno&cu( r 0u"(a( " &a" .inanciar ; BRD or!ani0 a0# r uniuni cu ana"i9(ii .inanciari; con&u"(anii d 1"a&a' n(; 8roM rii 9i in+ &(i(orii. Ac &( r uniuni; :n cadru" c#rora &un( 1r 0 n(a( r 0u"(a( " anua" a" B#ncii; o. r# 'ana! ' n(u"ui B#ncii 9i ana"i9(i"or 1i "or .inanciar oca0ia d a .ac &c@i'8 d o1inii. Ac a9i 1o"i(ic# d (ran&1ar nIa a .o&( ado1(a(# 9i :n c a c 1ri+ 9( co'unicar a cu a! nii" d ra(in! 9i cu in&(i(uii" 1i i d ca1i(a".

6. COMPARAIE NTRE CODUL DE GUVERNAN CORPORATIV APLICAT N ROM$NIA I CEL DIN MAREA BRITANIE

D i dina'ica indicN o :'8un#(#ir & 'ni.ica(i+N a cadru"ui !u+ rnan i cor1ora(i+ din Ro'Ania; 1r + d ri" &un( :ncN inco'1" ( i di.ici" d i'1" ' n(a( Bn(r-o ar# ca =ar a Bri(ani ; !u+ rnana cor1ora(i+# &( &(ruc(ura(# 1 un 'od " 'oni&(; co'i( (u" dir c(or d &.#9oar# ac(i+i(a( a d 0i cu 0i; :n (i'1 c unii dir c(ori &un(; d a& ' n a; ' '8ri ai con&i"iu"ui d co' rcia" 4B au.or(; 2DD%7. R . ri(or "a BRD - Grou1 2oci3(3 G3n3ra" 2.A. 4>BRD6 &au >Banca67 &i ac a&(a a ado1(a( un &i&( ' uni(ar d ad'ini&(rar car cor &1und n c &i(#i"or ac(ua" a" B#ncii 1ri+ind 8una ad'ini&(rar 9i ! &(ionar a ac(i+i(#ii. Bn c a c 1ri+ ( co'1on na co'i( (u"ui d audi( :n (i'1 c r !" ' n(Nri" 8ri(anic c r o co'1on n# in( !ra"# .or'a(# din dir c(ori n - * cu(i+i i ind 1 nd ni; cadru" au(o@(on &(i1u" a0N ac a&(N c rin# doar 1 n(ru co'1anii" car 1o& dN un 'od " uni(ar d !u+ rnan# cor1ora(i+#. $iferena dintre cadrul ro%&nesc i cel britanic 'n ceea ce privete nu%(rul %andatelor, este se%nificativ) *n ti%p ce 'n +o%&nia o persoan poate deine calitatea de %e%bru al co%itetului de audit pe o perioad %a,i% de 2# de ani, 'n -area Britanie durata %a,i% ar fi de ! ani)
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ad'ini&(rai . Bn =ar a Bri(ani ; dr 1(u" &oci (#i"or d 1ro1ri (ari unici.

a r cuno&cu( :n(o(d auna acionarii co'1ani i :n ca"i(a(

GUVERNANA CORPORATIV LA BRD

%. CONCLU!II

Prin ur'ar ; .ir' " dar i 8anci" ; nu 1o( i!nora 1r &iun a din 1ar( a acionari"or i a .or "or 1i i d a-i :'8un#(#i 1rac(ici" d ad'ini&(rar cor1ora(i+#. Din c :n c 'ai 'u"(; in+ &(i(orii &o"ici(# co'1anii und & a1"ic# &(andard :na"( d !u+ rnan(#; :n &co1u" d a o8(in c " 'ai 8un .ruc(i.ic#ri a" in+ &(iii"or .#cu( . =od "u" d !u+ rnan# cor1ora(i+# ado1(a( d BRD a&i!ur#J - r &1 c(ar a dr 1(uri"or &i (ra(a' n(u" c@i(a8i" a" acionari"or; 1rin 1ro( <ar a i 1un r a :n 1rac(ic# a 1r ro!a(i+ "or ac &(oraK - &(a8i"ir a ro"u"ui i r &1 c(ar a dr 1(uri"or !ru1uri"or d in( r & ; a"( " d ca( acionarii K - &(a8i"ir a r#&1und rii Con&i"iu"ui d Ad'ini&(rai .a# d in&(i(uia d cr di( i acionari; 1r cu' i a r &1on&a8i"i(#ii d &u1ra+ !@ r a ac(i+i(#ii Co'i( (u"ui d Dir ci K - (ran&1ar na i acc &u" "a in.or'aii; 1rin 1u8"icar a 1 riodic#; :n(r-o 'ani r# cor c(# i r a"# a in.or'aii"or .inanciar i o1 raiona" r " +an( .

"2