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ORDIN Nr.

15 din 12 decembrie 2012


privind raportarea situaiilor aferente aplicrii Regulamentului Bncii Naionale a Romniei nr.
16/2012 privind clasificarea creditelor i plasamentelor, precum i determinarea i utilizarea
ajustrilor prudeniale de valoare
Text n vigoare ncepnd cu data de 24 decembrie 2013
REALIZATOR: COMPANIA DE INFORMATIC NEAM
Text actualizat prin produsul informatic legislativ LEX EXPERT n baza actelor normative
modificatoare, publicate n Monitorul Oficial al Romniei, Partea I, pn la 24 decembrie 2013.
Act de baz
#B: Ordinul Bncii Naionale a Romniei nr. 15/2012
Acte modificatoare
#M1: Ordinul Bncii Naionale a Romniei nr. 6/2013
Modificrile i completrile efectuate prin actul modificator sunt scrise cu font italic. n faa
fiecrei modificri sau completri este indicat actul normativ care a efectuat modificarea sau
completarea respectiv, n forma #M1.
#B
Avnd n vedere prevederile art. 101 alin. (1) din Ordonana de urgen a Guvernului nr.
99/2006 privind instituiile de credit i adecvarea capitalului, aprobat cu modificri i completri
prin Legea nr. 227/2007, cu modificrile i completrile ulterioare, i ale pct. 202 din anexa nr. 1
la Ordinul Bncii Naionale a Romniei nr. 27/2010 pentru aprobarea Reglementrilor contabile
conforme cu Standardele Internaionale de Raportare Financiar, aplicabile instituiilor de credit,
cu modificrile i completrile ulterioare,
n temeiul art. 48 din Legea nr. 312/2004 privind Statutul Bncii Naionale a Romniei, al art.
420 alin. (1) din Ordonana de urgen a Guvernului nr. 99/2006, aprobat cu modificri i
completri prin Legea nr. 227/2007, cu modificrile i completrile ulterioare, i al art. 25 alin.
(2) din Regulamentul Bncii Naionale a Romniei nr. 16/2012 privind clasificarea creditelor i
plasamentelor, precum i determinarea i utilizarea ajustrilor prudeniale de valoare,
Banca Naional a Romniei emite urmtorul ordin:
ART. 1
Prezentul ordin stabilete forma, coninutul, frecvena i modalitile de transmitere a
formularelor de raportare a situaiilor care se transmit periodic Bncii Naionale a Romniei n
conformitate cu prevederile art. 25 alin. (1) din Regulamentul Bncii Naionale a Romniei nr.
16/2012 privind clasificarea creditelor i plasamentelor, precum i determinarea i utilizarea
ajustrilor prudeniale de valoare, de ctre mprumuttori, astfel cum au fost definii la art. 2 lit.
b) din cadrul aceluiai regulament.
ART. 2
Modelele formularelor de raportare sunt prezentate n anex.
ART. 3
Formularele de raportare se completeaz de mprumuttori pe baza datelor prelucrate potrivit
prevederilor Regulamentului Bncii Naionale a Romniei nr. 16/2012, referitoare la:
a) ansamblul teritoriului naional i toate subunitile din strintate - la nivelul global al
mprumuttorului;

b) operaiunile reprezentnd credite i plasamente, astfel cum sunt definite la art. 2 lit. n) din
Regulamentul Bncii Naionale a Romniei nr. 16/2012, n toate monedele, evaluate n
contravaloare lei.
ART. 4
(1) Formularele de raportare se transmit de ctre mprumuttori Bncii Naionale a Romniei,
dup cum urmeaz:
a) prin intermediul sistemului informatic de raportare ctre Banca Naional a Romniei
(SIRBNR) n conformitate cu prevederile Normei Bncii Naionale a Romniei nr. 15/2006
privind transmiterea indicatorilor primari prin intermediul Sistemului informatic de raportare ctre
Banca Naional a Romniei, cu modificrile ulterioare;
b) pe suport hrtie, semnate de persoanele autorizate, formularele fiind adresate Direciei
supraveghere.
(2) Formularele de raportare se transmit de ctre mprumuttori lunar, n termen de 20 de zile
de la ncheierea lunii pentru care se ntocmete raportarea.
ART. 5
(1) n cazul reelelor organizaiilor cooperatiste de credit, casele centrale ale cooperativelor
de credit ntocmesc i raporteaz dou seturi de formulare, respectiv la nivelul casei centrale a
cooperativelor de credit i la nivelul ntregii reele.
(2) n vederea ntocmirii raportrilor la nivelul reelei, casele centrale ale cooperativelor de
credit agreg datele aferente organizaiilor cooperatiste de credit din cadrul ntregii reele.
Pentru acest scop, operaiunile de credit/plasament, desfurate ntre organizaiile cooperatiste
din cadrul aceleiai reele, se exclud.
ART. 6
Nerespectarea prevederilor prezentului ordin atrage aplicarea msurilor i/sau a sanciunilor
prevzute de Ordonana de urgen a Guvernului nr. 99/2006 privind instituiile de credit i
adecvarea capitalului, aprobat cu modificri i completri prin Legea nr. 227/2007, cu
modificrile i completrile ulterioare.
ART. 7
Pn la data de la care transmiterea raportrilor n format electronic se realizeaz exclusiv
prin intermediul SIRBNR, potrivit prevederilor Normei Bncii Naionale a Romniei nr. 15/2006,
cu modificrile ulterioare, instituiile raportoare transmit Bncii Naionale a Romniei raportrile
respective prin reeaua de comunicaii interbancare (RCI), sub form de fiiere Excel.
ART. 8
Anexa face parte integrant din prezentul ordin.
ART. 9
Prezentul ordin se public n Monitorul Oficial al Romniei, Partea I.
ANEXA 1
SITUAIA (1)
privind clasificarea activelor financiare reprezentnd credite/plasamente, precum i ajustrile de
valoare aferente acestora la data de [.../.../...]
Denumirea instituiei de credit/casei centrale/reelei: ..................
Semnificaia coloanelor din tabelul de mai jos este urmtoarea:
A - Valori brute
B - Valori nete*1)
C - Ajustri prudeniale de valoare
- lei #M1

____________________________________________________________________________
__
|Nr. |Categorii | A| B|Coef.| C|
Ajustri pentru depreciere alocate
|
|crt.|de
| | | | |______________________________________________|
| |clasificare| | | | |
din care:
|Total|
| |
| | | | |________________________________________| |
| |
| | | | |Ajustri |Ajustri |Ajustri
| |
| |
| | | | |specifice |pentru
|colective | |
| |
| | | | |pentru
|deprecieri |pentru
| |
| |
| | | | |deprecieri |identificate|pierderi
| |
| |
| | | | |identificate|la nivelul |generate, dar | |
| |
| | | | |la nivel |grupurilor |neidentificate| |
| |
| | | | |individual |de active |
| |
| |
| | | | |
|financiare |
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
#B
|A |
B | 1| 2| 3 |4=|
5 |
6 |
7
|8=5+ |
| |
| | | |2*|
|
|
|6+7 |
| |
| | | |3 |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| I - debitori, instituii de credit
|
|
____________________________________________________________________________
__|
| 1 |Standard | | | 0| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 2 |Pierdere - | | | 1| |
|
|
| |
| |total, din | | | | |
|
|
| |
| |care:
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 3 |- categoria| | | 1| |
|
|
| |
| |1*)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 4 |- categoria| | | 1| |
|
|
| |
| |2**)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 5 |Total (rd. | | | X| |
|
|
| |
| |1 la 2) | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| II - debitori din afara sectorului instituiilor de credit, din care:
|
|
____________________________________________________________________________
__|
| A. debitori, persoane juridice
|
|
____________________________________________________________________________
__|
| 6 |Standard | | | 0| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 7 |n
| | | 0,05| |
|
|
| |

| |observaie | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 8 |Substandard| | | 0,2| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 9 |ndoielnic | | | 0,5| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 10 |Pierdere - | | | 1| |
|
|
| |
| |total, din | | | | |
|
|
| |
| |care:
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 11 |- categoria| | | 1| |
|
|
| |
| |1*)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 12 |- categoria| | | 1| |
|
|
| |
| |2**)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 13 |Total (rd. | | | X| |
|
|
| |
| |6 la 10) | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| B1. debitori, persoane fizice, alii dect cei expui la riscul valutar
|
|
____________________________________________________________________________
__|
| 14 |Standard | | | 0| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 15 |n
| | | 0,05| |
|
|
| |
| |observaie | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 16 |Substandard| | | 0,2| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 17 |ndoielnic | | | 0,5| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 18 |Pierdere - | | | 1| |
|
|
| |
| |total, din | | | | |
|
|
| |
| |care:
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 19 |- categoria| | | 1| |
|
|
| |
| |1*)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 20 |- categoria| | | 1| |
|
|
| |
| |2**)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 21 |Total (rd. | | | X| |
|
|
| |
| |14 la 18) | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| B2. debitori, persoane fizice, expui la riscul valutar (credite nregistrate|
| n valut sau indexate la cursul unei valute)
|
|
____________________________________________________________________________
__|
| 22 |Standard | | | 0,07| |
|
|
| |

|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 23 |n
| | | 0,08| |
|
|
| |
| |observaie | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 24 |Substandard| | | 0,23| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 25 |ndoielnic | | | 0,53| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 26 |Pierdere - | | | 1| |
|
|
| |
| |total, din | | | | |
|
|
| |
| |care:
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 27 |- categoria| | | 1| |
|
|
| |
| |1*)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 28 |- categoria| | | 1| |
|
|
| |
| |2**)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 29 |Total (rd. | | | X| |
|
|
| |
| |22 la 26) | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 30 |Total
| | | X| |
|
|
| |
| |(rd. 5 + 13| | | | |
|
|
| |
| | + 21 + 29)| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
Figura 1Lex: Situaia (1)
SITUAIA (2.1)
privind clasificarea la sfritul lunii anterioare, respectiv data de [ll/zz/aaaa], a activelor
financiare nregistrate fa de debitorii din afara sectorului instituiilor de credit, reprezentnd
credite din categoria activelor-problem care n cursul lunii curente au fcut obiectul
operaiunilor de nlocuire, precum i nivelul ajustrilor de valoare aferente acestora
Denumirea instituiei de credit/casei centrale/reelei: .................
Semnificaia coloanelor din tabelul de mai jos este urmtoarea:
A - Valori brute
B - Valori nete*1)
C - Ajustri prudeniale de valoare
- lei #M1
____________________________________________________________________________
__
|Nr. |Categorii | A| B|Coef.| C| Ajustri pentru depreciere alocate
|
|crt.|de
| | | | |______________________________________________|
| |clasificare| | | | |
din care:
|Total|
| |
| | | | |________________________________________| |
| |
| | | | |Ajustri |Ajustri |Ajustri
| |
| |
| | | | |specifice |pentru
|colective | |

| |
| | | | |pentru
|deprecieri |pentru
| |
| |
| | | | |deprecieri |identificate|pierderi
| |
| |
| | | | |identificate|la nivelul |generate, dar | |
| |
| | | | |la nivel |grupurilor |neidentificate| |
| |
| | | | |individual |de active |
| |
| |
| | | | |
|financiare |
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
#B
|A |
B | 1| 2| 3 |4=|
5 |
6 |
7
|8=5+ |
| |
| | | |2*|
|
|
|6+7 |
| |
| | | |3 |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| A. debitori, persoane juridice
|
|
____________________________________________________________________________
__|
| 1 |Standard | | | 0| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 2 |n
| | | 0,05| |
|
|
| |
| |observaie | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 3 |Substandard| | | 0,2| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 4 |ndoielnic | | | 0,5| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 5 |Pierdere - | | | 1| |
|
|
| |
| |total, din | | | | |
|
|
| |
| |care:
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 6 |- categoria| | | 1| |
|
|
| |
| |1*)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 7 |- categoria| | | 1| |
|
|
| |
| |2**)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 8 |Total (rd. | | | X| |
|
|
| |
| |1 la 5) | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| B1. debitori, persoane fizice, alii dect cei expui la riscul valutar
|
|
____________________________________________________________________________
__|
| 9 |Standard | | | 0| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 10 |n
| | | 0,05| |
|
|
| |
| |observaie | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 11 |Substandard| | | 0,2| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 12 |ndoielnic | | | 0,5| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|

| 13 |Pierdere - | | | 1| |
|
|
| |
| |total, din | | | | |
|
|
| |
| |care:
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 14 |- categoria| | | 1| |
|
|
| |
| |1*)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 15 |- categoria| | | 1| |
|
|
| |
| |2**)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 16 |Total (rd. | | | X| |
|
|
| |
| |9 la 13) | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| B2. debitori, persoane fizice, expui la riscul valutar (credite nregistrate|
| n valut sau indexate la cursul unei valute)
|
|
____________________________________________________________________________
__|
| 17 |Standard | | | 0,07| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 18 |n
| | | 0,08| |
|
|
| |
| |observaie | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 19 |Substandard| | | 0,23| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 20 |ndoielnic | | | 0,53| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 21 |Pierdere - | | | 1| |
|
|
| |
| |total, din | | | | |
|
|
| |
| |care:
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 22 |- categoria| | | 1| |
|
|
| |
| |1*)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 23 |- categoria| | | 1| |
|
|
| |
| |2**)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 24 |Total (rd. | | | X| |
|
|
| |
| |17 la 21) | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 25 |Total
| | | X| |
|
|
| |
| |(rd. 8 + 16| | | | |
|
|
| |
| |+ 24)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
Figura 2Lex: Situaia (2.1)
SITUAIA (2.2)
privind clasificarea la sfritul lunii curente, respectiv data de [ll/zz/aaaa], a activelor financiare
nregistrate fa de debitorii din afara sectorului instituiilor de credit, reprezentnd credite din
categoria activelor-problem care n cursul lunii curente au fcut obiectul aplicrii cerinelor

prevzute de art. 6 alin. (7) din Regulamentul Bncii Naionale a Romniei nr. 16/2012 privind
clasificarea creditelor i plasamentelor, precum i determinarea i utilizarea ajustrilor
prudeniale de valoare, precum i nivelul ajustrilor de valoare aferente acestora
Denumirea instituiei de credit/casei centrale/reelei: ..................
Semnificaia coloanelor din tabelul de mai jos este urmtoarea:
A - Valori brute
B - Valori nete*1)
C - Ajustri prudeniale de valoare
- lei #M1
____________________________________________________________________________
__
|Nr. |Categorii | A| B|Coef.| C| Ajustri pentru depreciere alocate
|
|crt.|de
| | | | |______________________________________________|
| |clasificare| | | | |
din care:
|Total|
| |
| | | | |________________________________________| |
| |
| | | | |Ajustri |Ajustri |Ajustri
| |
| |
| | | | |specifice |pentru
|colective | |
| |
| | | | |pentru
|deprecieri |pentru
| |
| |
| | | | |deprecieri |identificate|pierderi
| |
| |
| | | | |identificate|la nivelul |generate, dar | |
| |
| | | | |la nivel |grupurilor |neidentificate| |
| |
| | | | |individual |de active |
| |
| |
| | | | |
|financiare |
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
#B
|A |
B | 1| 2| 3 |4=|
5 |
6 |
7
|8=5+ |
| |
| | | |2*|
|
|
|6+7 |
| |
| | | |3 |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| A. debitori, persoane juridice
|
|
____________________________________________________________________________
__|
| 1 |Standard | | | 0| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 2 |n
| | | 0,05| |
|
|
| |
| |observaie | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 3 |Substandard| | | 0,2| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 4 |ndoielnic | | | 0,5| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 5 |Pierdere - | | | 1| |
|
|
| |
| |total, din | | | | |
|
|
| |
| |care:
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 6 |- categoria| | | 1| |
|
|
| |

| |1*)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 7 |- categoria| | | 1| |
|
|
| |
| |2**)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 8 |Total (rd. | | | X| |
|
|
| |
| |1 la 5) | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| B1. debitori, persoane fizice, alii dect cei expui la riscul valutar
|
|
____________________________________________________________________________
__|
| 9 |Standard | | | 0| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 10 |n
| | | 0,05| |
|
|
| |
| |observaie | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 11 |Substandard| | | 0,2| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 12 |ndoielnic | | | 0,5| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 13 |Pierdere - | | | 1| |
|
|
| |
| |total, din | | | | |
|
|
| |
| |care:
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 14 |- categoria| | | 1| |
|
|
| |
| |1*)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 15 |- categoria| | | 1| |
|
|
| |
| |2**)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 16 |Total (rd. | | | X| |
|
|
| |
| |9 la 13) | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| B2. debitori, persoane fizice, expui la riscul valutar (credite nregistrate|
| n valut sau indexate la cursul unei valute)
|
|
____________________________________________________________________________
__|
| 17 |Standard | | | 0,07| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 18 |n
| | | 0,08| |
|
|
| |
| |observaie | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 19 |Substandard| | | 0,23| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 20 |ndoielnic | | | 0,53| |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 21 |Pierdere - | | | 1| |
|
|
| |
| |total, din | | | | |
|
|
| |
| |care:
| | | | |
|
|
| |

|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 22 |- categoria| | | 1| |
|
|
| |
| |1*)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 23 |- categoria| | | 1| |
|
|
| |
| |2**)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 24 |Total (rd. | | | X| |
|
|
| |
| |17 la 21) | | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
| 25 |Total
| | | X| |
|
|
| |
| |(rd. 8 + 16| | | | |
|
|
| |
| |+ 24)
| | | | |
|
|
| |
|____|___________|__|__|_____|__|____________|____________|______________|_____|
Figura 3Lex: Situaia (2.2)
SITUAIA (2.3)
privind dinamica n cadrul categoriilor de performan financiar
a activelor financiare nregistrate fa de debitorii din afara sectorului instituiilor de credit,
reprezentnd credite din categoria activelor-problem cuprinse n cadrul raportrilor Situaia
(2.1) i Situaia (2.2), aferent perioadei [.../.../...] - [.../.../...]
(sfritul lunii anterioare celei n care au fost desfurate operaiunile de nlocuire - sfritul
lunii n care au fost desfurate operaiunile de nlocuire)
Denumirea instituiei de credit/casei centrale/reelei : ..................
(%)
____________________________________________________________________________
__
|
| Ponderea volumului de credite aferent categoriei | |
|
|
| de performan financiar finale n volumul total| |
|
|
| de credite aferent categoriei de performan | |
|
|
| financiar iniiale
| |
|
|___________|__________________________________________________|_____|
_________|
|Categoria | A | B | C | D | E |Total|Descriere|
|de
|
|
|
|
|
| |*2)
|
|performan|
|
|
|
|
| |
|
|financiar |
|
|
|
|
| |
|
|iniial |
|
|
|
|
| |
|
|___________|_________|_________|_________|_________|__________|_____|_________|
|A
|
|
|
|
|
| |
|
|___________|_________|_________|_________|_________|__________|_____|_________|
|B
|XXXXXXXXX|
|
|
|
| |
|
|___________|XXXXXXXXX|_________|_________|_________|__________|_____|
_________|
|C
|XXXXXXXXXXXXXXXXXXX|
|
|
| |
|

|___________|XXXXXXXXXXXXXXXXXXX|_________|_________|__________|_____|
_________|
|D
|XXXXXXXXXXXXXXXXXXXXXXXXXXXXX|
|
| |
|
|___________|XXXXXXXXXXXXXXXXXXXXXXXXXXXXX|_________|__________|_____|
_________|
|E
|XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX|
| |
|
|___________|_______________________________________|__________|_____|
_________|
Cmpurile aferente casetelor gri au fost marcate cu X.
Persoana de contact Persoana autorizat***) Persoana autorizat***)
........................ ........................ ........................
(numele, prenumele
(numele, prenumele
(numele, prenumele
i telefonul)
i semntura)
i semntura)
-----------*1) Valorile nete reprezint valorile mai mari dect zero sau egale cu zero rezultate n urma
diminurii valorilor brute ale activelor financiare, n funcie de garaniile aferente.
*) categoria 1 - active financiare reprezentnd credite/plasamente clasificate n categoria
"pierdere", n cazul crora serviciul datoriei este de cel mult 90 de zile i n cazul crora nu au
fost iniiate proceduri judiciare.
**) categoria 2 - active financiare reprezentnd credite/plasamente clasificate n categoria
"pierdere", n cazul crora serviciul datoriei este mai mare de 90 de zile i/sau n cazul crora
au fost iniiate proceduri judiciare.
*2) n cazul n care totalul nu este 100% se va ntocmi o scurt descriere a operaiunilor care
au condus la aceast situaie.
***) Persoan autorizat - persoan abilitat s angajeze rspunderea juridic a instituiei sau
o alt persoan mputernicit de aceasta.
Figura 4Lex: Situaia (2.3)
---------------