0615 Bis

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PARTEA I
Joi, 13 august 2015
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LEGI, DECRETE, HOTRRI I ALTE ACTE
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SUMAR
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Anexele nr. 13 la Regulamentul Bncii Naionale a Romniei

nr. 6/2015 pentru modificarea i completarea
Regulamentului Bncii Naionale a Romniei nr. 4/2014
privind raportarea de date i informaii statistice la
Banca Naional a Romniei ........................................ 10247
De
Anul 183 (XXVII) Nr. 615 bis
MONITORUL OFICIAL AL ROMNIEI, PARTEA I, Nr. 615 bis/13.VIII.2015
ACTE ALE BNCII NAIONALE A ROMNIEI

BANCA NAIONAL A ROMNIEI
REGULAMENT
pentru modificarea i completarea Regulamentului Bncii Naionale a Romniei nr. 4/2014
privind raportarea de date i informaii statistice la Banca Naional a Romniei*)
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Avnd n vedere prevederile art. 49 din Legea nr. 312/2004 privind Statutul Bncii Naionale a Romniei, ale art. 101 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, ale art. 24 din Legea nr. 93/2009 privind instituiile
financiare nebancare, cu modificrile i completrile ulterioare, ale Ordonanei de urgen a Guvernului nr. 113/2009 privind
serviciile de plat, aprobat cu modificri prin Legea nr. 197/2010, cu modificrile i completrile ulterioare, i ale Legii nr. 127/2011
privind activitatea de emitere de moned electronic, cu modificrile ulterioare,
n temeiul art. 48 din Legea nr. 312/2004,
Banca Naional a Romniei emite prezentul regulament.
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5. La articolul 65, alineatul (1) se modific i va avea

urmtorul cuprins:
Art. 65. (1) Persoanele juridice i fizice rezidente care au
ncheiat contracte cu nerezideni pentru operaiuni valutare de
capital de natura datoriei private externe pe termen mediu i lung
au obligaia s notifice operaiunile respective prin transmiterea
la Banca Naional a Romniei Direcia statistic a
formularului F1 Notificare la Banca Naional a Romniei,
prevzut n anexa nr. VI.1, i a formularului F2 Scadenarul
tragerilor, al rambursrilor de capital i al plilor de dobnd i
comisioane, prevzut n anexa nr. VI.2, n termen de 30 de zile
de la data ncheierii contractului. Obligaia notificrii revine i
persoanelor juridice i fizice rezidente care au ncheiat contracte
cu nerezideni pentru operaiuni valutare de capital de natura
datoriei private externe pe termen de cel mult un an i care au
prelungit cu mai mult de un an valabilitatea contractului.
6. Articolul 74 se modific i va avea urmtorul cuprins:
Art. 74. (1) Prevederile prezentului capitol definesc
mecanismele de raportare potrivit prevederilor Regulamentului
(UE) nr. 1.011/2012 al Bncii Centrale Europene din
17 octombrie 2012 privind statisticile referitoare la deinerile de
titluri de valoare (BCE/2012/24), publicat n Jurnalul Oficial al
Uniunii Europene, seria L, nr. 305 din 1 noiembrie 2012 i ale
Orientrii nr. 7/2013 a Bncii Centrale Europene din 22 martie
2013 privind statisticile referitoare la deinerile de titluri de
valoare (BCE/2013/7), publicat n Jurnalul Oficial al Uniunii
Europene, seria L, nr. 125 din 7 mai 2013, Regulamentului (UE)
nr. 730/2015 al Bncii Centrale Europene din 16 aprilie 2015 de
modificare a Regulamentului (UE) nr. 1.011/2012 privind
statisticile referitoare la deinerile de titluri de valoare
(BCE/2012/24) (BCE/2015/18), publicat n Jurnalul Oficial al
Uniunii Europene, seria L, nr. 116 din 7 mai 2015, mecanismele
de raportare n vederea respectrii prevederilor Recomandrii
nr. 22/2012 a Bncii Centrale Europene din 26 septembrie 2012
privind cadrul de referin pentru managementul calitii datelor
pentru baza de date centralizat a titlurilor de valoare
(BCE/2012/22), publicat n Jurnalul Oficial al Uniunii Europene
nr. C339 din 7 noiembrie 2012, i ale Orientrii nr. 21/2012 a
Bncii Centrale Europene din 26 septembrie 2012 privind cadrul
de referin pentru managementul calitii datelor pentru baza
de date centralizat a titlurilor de valoare (BCE/2012/21),
publicat n Jurnalul Oficial al Uniunii Europene, seria L, nr. 307
din 7 noiembrie 2012, mecanismele de raportare n vederea
respectrii prevederilor Orientrii nr. 23/2011 a Bncii Centrale
Europene din 9 decembrie 2011 privind cerinele de raportare
statistic ale Bncii Centrale Europene n domeniul statisticilor
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Art. I. Regulamentul Bncii Naionale a Romniei

nr. 4/2014 privind raportarea de date i informaii statistice la
Banca Naional a Romniei, publicat n Monitorul Oficial al
Romniei, Partea I, nr. 602 i 602 bis din 13 august 2014, se
modific i se completeaz dup cum urmeaz:
1. Articolul 1 se modific i va avea urmtorul cuprins:
Art. 1. Prezentul titlu stabilete n cap. IIXI obligaiile
de raportare la Banca Naional a Romniei a datelor i
informaiilor statistice privind:
bilanul monetar al instituiilor financiare monetare;
ratele dobnzii practicate de instituiile financiare
monetare;
activele i pasivele bilaniere ale instituiilor financiare
nebancare;
activele i pasivele fondurilor de investiii, altele dect
fondurile de pia monetar;
balana de pli i poziia investiional internaional;
operaiuni valutare de capital de natura datoriei private
externe pe termen mediu i lung;
structura n profil teritorial a creditelor i depozitelor
clienilor nebancari, neguvernamentali;
emisiunile i deinerile de titluri de valoare;
activele i pasivele societilor vehicul investiional
angajate n tranzacii de securitizare;
activele i pasivele societilor de asigurare.
urmtorul cuprins:
(2) n cazul unei pli ordonate prin sistem computerizat
(electronic banking) a crei valoare este egal ori mai mare de
50.000 euro sau echivalent la data plii, clienii ordonatori au
obligaia transmiterii formei electronice a formularului DPE, n
maximum 10 zile calendaristice de la efectuarea plii.
3. La articolul 53, alineatul (5) se abrog.
urmtorul cuprins:
Art. 54. (1) Clienii rezideni ai instituiilor de credit au
obligaia s completeze formularul Declaraie de ncasare
extern (DIE) pentru orice ncasare de la nerezideni, a crei
valoare este egal ori mai mare de 50.000 euro sau echivalent
la data ncasrii, n cel mult 10 zile calendaristice de la
creditarea conturilor lor. Formularul DIE prezentat n anexa
nr. V.2 se completeaz letric n dou exemplare, dintre care unul
pentru instituia de credit i cellalt pentru client sau ntr-o form
electronic agreat de client i instituia de credit.
*) Regulamentul Bncii Naionale a Romniei nr. 6/2015 a fost publicat n Monitorul Oficial al Romniei, Partea I, nr. 615 din 13 august 2015 i este reprodus i n
acest numr bis.
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b) Situaia dividendelor i cupoanelor ncasate de la

nceputul anului calendaristic pn la sfritul lunii de referin,
conform structurii de date prezentate n anexa nr. VIII.2;
c) Situaia emisiunilor de aciuni/uniti de fond identificabile
prin cod ISIN listate pe pieele externe de capital, la sfritul lunii
de referin, conform structurii de date prezentate n anexa
nr. VIII.3;
d) Situaia emisiunilor de titluri de natura datoriei efectuate pe
pieele externe de capital, la sfritul lunii de referin, conform
structurii de date prezentate n anexa nr. VIII.4;
e) Situaia deinerilor de titluri de valoare identificabile prin
codul de referin al titlului de valoare (lips cod ISIN), la sfritul
lunii de referin, conform structurii de date prezentate n anexa
nr. VIII.5.
(8) Societile de administrare a fondurilor de pensii
administrate privat i a fondurilor de pensii facultative raporteaz
Bncii Naionale a Romniei Direcia statistic date statistice
referitoare la fondurile de pensii administrate privat i la fondurile
de pensii facultative pe care le administreaz, privind:
a) Situaia deinerilor de titluri de valoare identificabile prin
cod ISIN, la sfritul lunii de referin, conform structurii de date
prezentate n anexa nr. VIII.1;
b) Situaia dividendelor i cupoanelor ncasate de la
nceputul anului calendaristic pn la sfritul lunii de referin,
conform structurii de date prezentate n anexa nr. VIII.2;
c) Situaia deinerilor de titluri de valoare identificabile prin
nr. VIII.5.
(9) Societile de asigurare raporteaz anual Bncii
Naionale a Romniei Direcia statistic date statistice
referitoare la sucursalele lor care funcioneaz n strintate,
privind:
cod ISIN ale sucursalelor societilor de asigurare care
funcioneaz n strintate, la 31 decembrie anul de referin,
conform structurii de date prezentate n anexa nr. VIII.1 A.
urmtorul cuprins:
Art. 78. (1) Entitile raportoare enumerate la art. 76 au
obligaia s retransmit datele statistice n cazul n care au loc
revizuiri ale datelor, reclasificri sau se constat erori n datele
transmise anterior. Retransmisiile vor fi nsoite de note
explicative.
urmtorul cuprins:
(3) Datele statistice raportate Bncii Naionale a Romniei,
menionate la art. 76 alin. (1)(8), se refer la activitatea tuturor
unitilor operative de pe teritoriul naional i se transmit lunar,
n format electronic, pn cel mai trziu n data de 15 a lunii
urmtoare celei de referin. Informaiile statistice menionate la
art. 76 alin. (9) se refer la activitatea sucursalelor societilor de
asigurare, operative n strintate, i se transmit anual la Banca
Naional a Romniei, n format electronic, pn cel mai trziu
la data de 15 ianuarie anul urmtor celui de referin.
12. La articolul 78, dup alineatul (3) se introduc dou
noi alineate, alineatele (4) i (5), cu urmtorul cuprins:
(4) n cazul n care data-limit pn la care se transmite
raportarea este o zi nebancar, raportarea se transmite cel mai
trziu n ultima zi bancar anterioar acesteia.
(5) Societile de asigurare i societile de administrare a
fondurilor de pensii administrate privat i a fondurilor de pensii
facultative rezidente vor efectua prima raportare de date
statistice la Banca Naional a Romniei conform art. 76 alin. (7)
i (8) n perioada 115 februarie 2016, avnd ca lun de
referin ianuarie 2016.
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externe (BCE/2011/23), publicat n Jurnalul Oficial al Uniunii

Europene, seria L, nr. 65 din 3 martie 2012, mecanismele de
raportare n vederea respectrii prevederilor Orientrii
nr. 25/2013 a Bncii Centrale Europene din 30 iulie 2013 de
modificare a Orientrii BCE/2011/23 privind cerinele de
raportare statistic ale Bncii Centrale Europene n domeniul
statisticilor externe (BCE/2013/25), publicat n Jurnalul Oficial
al Uniunii Europene, seria L, nr. 247 din 18 septembrie 2013,
precum i mecanismele de raportare n vederea respectrii
prevederilor Regulamentului (UE) nr. 1.374/2014 al Bncii
Centrale Europene din 28 noiembrie 2014 privind cerinele de
raportare de statistic pentru societile de asigurare
(BCE/2014/50), publicat n Jurnalul Oficial al Uniunii Europene
seria L, nr. 366 din 20 decembrie 2014, denumit n continuare
Regulamentul BCE/2014/50.
(2) Prezentul capitol se aplic urmtoarelor categorii de
rezideni: instituii de credit, societi de servicii de investiii
financiare, societi vehicul investiional, societi de
administrare a investiiilor, societi de investiii autoadministrate,
societi de asigurare i societi de administrare ale fondurilor
de pensii.
urmtorul cuprins:
(2) Instituiile de credit care desfoar activitate de custodie
i administrare de instrumente financiare raporteaz Bncii
Naionale a Romniei Direcia statistic, n numele clienilor,
cu excepia clienilor rezideni fonduri de pia monetar, fonduri
de investiii, instituii de credit, societi de servicii de investiii
financiare, societi vehicul investiional, societi de asigurare
i fonduri de pensii administrate privat i fonduri de pensii
facultative, date statistice privind:
b) Situaia deinerilor de titluri de valoare identificabile prin
cod de referin al titlului de valoare (lips cod ISIN), la sfritul
nr. VIII.5.
urmtorul cuprins:
(5) Societile de servicii de investiii financiare care
desfoar activitate de custodie i administrare de instrumente
financiare raporteaz Bncii Naionale a Romniei Direcia
statistic, n numele clienilor, cu excepia clienilor rezideni
instituii de credit, societi vehicul investiional, societi de
servicii de investiii financiare, fonduri de pia monetar i
fonduri de investiii, societi de asigurare i fonduri de pensii
administrate privat i fonduri de pensii facultative, date statistice
privind:
b) Situaia deinerilor de titluri de valoare identificabile prin
nr. VIII.5.
9. La articolul 76, dup alineatul (6) se introduc trei noi
alineate, alineatele (7)(9), cu urmtorul cuprins:
(7) Societile de asigurare raporteaz Bncii Naionale a
Romniei Direcia statistic, n nume propriu, date statistice
privind:
13. La titlul I, dup capitolul X se introduce un nou

capitol, capitolul XI, cu urmtorul cuprins:
CAPITOLUL XI
Statistici privind activele i pasivele societilor de
asigurare
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Art. 921. Prevederile prezentului capitol definesc

mecanismele de raportare potrivit prevederilor Regulamentului
(UE) nr. 1.374/2014 al Bncii Centrale Europene din
28 noiembrie 2014 privind cerinele de raportare de statistic
pentru societile de asigurare (BCE/2014/50), publicat n
Jurnalul Oficial al Uniunii Europene nr. L366 din 20.12.2014,
denumit n continuare Regulamentul BCE/2014/50, i se aplic
societilor de asigurare persoane juridice romne, sucursalelor
din Romnia ale societilor de asigurare din Spaiul Economic
European i sucursalelor din Romnia ale societilor de
asigurare din state tere.
Art. 922. (1) n sensul prezentului regulament, societate
de asigurare (subsectorul S.128 Societi de asigurare din
SEC 2010) nseamn o societate sau o cvasisocietate financiar
a crei funcie principal const n furnizarea de servicii de
intermediere financiar rezultate din mutualizarea riscurilor, n
principal sub form de asigurri directe sau reasigurri.
(2) Categoria societi de asigurare cuprinde:
a) o societate sau o cvasisocietate financiar care furnizeaz
servicii de asigurare de via, unde deintorul poliei efectueaz
pli regulate sau unice ctre un asigurtor i primete n schimb
din partea asigurtorului garania c acesta i va plti o sum
convenit sau o rent, la o anumit dat sau mai devreme;
b) o societate sau o cvasisocietate financiar care furnizeaz
servicii de asigurare general pentru acoperirea riscurilor din
categoria riscurilor de accident, de boal, de incendiu i de
nerambursare a unui credit;
c) o societate sau o cvasisocietate financiar care furnizeaz
servicii de reasigurare, unde asigurarea este cumprat de
asigurtor pentru a se proteja pe sine fa de un numr
neateptat de mare de indemnizaii sau fa de indemnizaii
excepional de mari de pltit.
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SECIUNEA 1
Domeniul de aplicare
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SECIUNEA a 2-a
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Dispoziii specifice
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Art. 923. (1) Contraprile rezidente i cele nerezidente din

statele membre ale Uniunii Europene ale societilor de
asigurare se clasific pe sectoare instituionale definite la art. 4.
(2) Standardele privind clasificarea sectoarelor instituionale
sunt definite n Sistemul european de conturi naionale i
regionale din Uniunea European (SEC 2010).
Art. 924. (1) Activele societilor de asigurare se clasific
n urmtoarele categorii, definite la art. 6: numerar; depozite
overnight; depozite la termen; alte depozite; titluri de natura
datoriei deinute; credite; aciuni cotate; aciuni necotate; alte
participaii; aciuni/uniti de fond ale fondurilor de pia
monetar; aciuni/uniti de fond ale fondurilor de investiii, altele
dect fondurile de pia monetar; provizioane pentru
executarea garaniilor standardizate; instrumente financiare
derivate; opiuni pe aciuni ale angajailor; credite comerciale i
avansuri acordate; alte sume de primit, exclusiv credite
comerciale i avansuri; alte active.
(2) n plus fa de activele enumerate la alin. (1), specifice
activitii societilor de asigurare sunt i urmtoarele categorii:
a) mprumuturi, din care garanii ale depozitelor n legtur
cu activitatea de reasigurare; garantarea depozitelor n legtur
cu activitatea de reasigurare reprezint depozitele plasate de
societile de reasigurare drept garanii pentru societile de
asigurare care acioneaz drept societi cedente n operaiunile

de reasigurare;
b) provizioane tehnice de asigurri generale reprezint
creanele financiare ale societilor de asigurare fa de
societile de reasigurare bazate pe polie de reasigurare
general i de via;
c) active nefinanciare reprezint active corporale i
necorporale, altele dect activele financiare; aceast categorie
include locuine, alte cldiri i construcii civile, maini i
echipamente, obiecte de valoare i produse de proprietate
intelectual precum software pentru computere i baze de date.
Art. 925. (1) Pasivele societilor de asigurare se clasific
n urmtoarele categorii, definite la art. 7: titluri de natura datoriei
emise; capitaluri proprii; aciuni cotate; aciuni necotate;
provizioane pentru executarea garaniilor standardizate;
instrumente financiare derivate; opiuni pe aciuni ale angajailor;
credite comerciale i avansuri primite; alte sume de pltit,
exclusiv credite comerciale i avansuri; alte pasive, precum i
categoria credite primite, definite ca sume datorate de
societatea de asigurare creditorilor (altele dect cele aferente
titlurilor de natura datoriei emise).
(2) n plus fa de pasivele enumerate la alin. (1), specifice
activitii societilor de asigurare sunt i urmtoarele categorii:
a) mprumuturi, din care garanii ale depozitelor n legtur
cu activitatea de reasigurare; garantarea depozitelor n legtur
cu activitatea de reasigurare reprezint depozitele primite de
societile cedente drept garanii de la societile de reasigurare;
b) provizioane tehnice de asigurri generale reprezint
nivelul de capital deinut de societatea de asigurare pentru a
putea onora viitoarele indemnizaii de asigurare ale deintorilor
polielor lor de asigurare general; provizioanele tehnice de
asigurri generale sunt mprite pe urmtoarele sectoare de
activitate specifice societilor de asigurare:
b1) asigurri privind cheltuielile medicale reprezint
obligaiile de asigurare privind cheltuieli medicale, atunci cnd
activitatea de baz nu este desfurat pe o baz tehnic
similar celei a asigurrii de via, altele dect obligaiile incluse
n sectorul de activitate definit la lit. b3);
b2) asigurri pentru protecia veniturilor reprezint obligaiile
de asigurare pentru protecia veniturilor, atunci cnd activitatea
de baz nu este desfurat pe o baz tehnic similar celei a
asigurrii de via, altele dect obligaiile incluse n sectorul de
activitate definit la lit. b3);
b3) asigurri pentru accidente de munc i boli profesionale
reprezint obligaii de asigurare de sntate legate de vtmri
i accidente de munc i boli profesionale, atunci cnd
activitatea de baz nu este desfurat pe o baz tehnic
similar celei a asigurrii de via;
b4) asigurri privind rspunderea civil pentru autovehicule
reprezint obligaii de asigurare care acoper toate tipurile de
rspundere n cazul utilizrii de autovehicule care funcioneaz
pe uscat (inclusiv rspunderea transportatorului);
b5) asigurri privind alte motoare reprezint obligaii de
asigurare care acoper toate tipurile de daune sau pierderea
vehiculelor de uscat (inclusiv stocul de rulare pe calea ferat);
b6) asigurri maritime, aeriene i de transport reprezint
obligaii de asigurare care acoper toate tipurile de daune sau
pierderea pe mare, lac, ru sau canal a unei nave sau aeronave
i daunele sau pierderea unor bunuri n tranzit sau a unor bagaje
indiferent de forma de transport; obligaii de asigurare care
acoper rspunderea generat de utilizarea unor aeronave
nave sau brci pe mare, lac, ru sau canal (inclusiv rspunderea
transportatorului);
b7) asigurri mpotriva incendiului i a altor deteriorri ale
proprietii reprezint obligaii de asigurare care acoper toate
tipurile de daune sau pierderea proprietii, altele dect cele
incluse la lit. b5) i b6), din cauza unui incendiu, a unei explozii,
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Art. 926. n sensul prezentului regulament, societile de

asigurare trebuie s asigure informaii i cu privire la prime,
contribuii, indemnizaii, venituri i comisioane, dup cum
urmeaz:
a) Primele emise reprezint prime emise brute, care cuprind
toate sumele datorate n trimestrul de referin conform
contractelor de asigurare, indiferent dac aceste sume au
legtur total sau parial cu o perioad ulterioar.
b) Primele ncasate reprezint sumele efectiv ncasate de
societatea de asigurare n trimestrul de referin, indiferent dac
aceste sume sunt aferente trimestrului de referin sau altor
perioade.
c) Contribuiile de ncasat pentru drepturi de pensie
reprezint sumele datorate n trimestrul de referin conform
contractelor privind drepturi de pensie, indiferent dac aceste
sume sunt aferente trimestrului de referin sau altor perioade.
d) Contribuiile ncasate pentru drepturi de pensie reprezint
sumele efectiv ncasate de societatea de asigurare n trimestrul
de referin, indiferent dac acestea sunt aferente trimestrului
de referin sau altor perioade.
e) Indemnizaii de pltit reprezint sumele pltite conform
contractelor de asigurare i contractelor privind drepturi de
pensie aferente trimestrului de referin plus provizioane pentru
indemnizaii aferente trimestrului respectiv, minus provizioanele
pentru indemnizaiile aferente perioadelor precedente.
f) Indemnizaiile pltite reprezint sumele efectiv pltite de
societatea de asigurare n trimestrul de referin, indiferent dac
acestea sunt aferente trimestrului de referin sau altor
perioade.
g) Veniturile din provizioanele tehnice pentru asigurri i
drepturi de pensie reprezint veniturile realizate de societatea
de asigurare n trimestrul de referin din investirea sumelor
reprezentnd provizioane tehnice pentru asigurri i drepturi de
pensie.
h) Comisioanele reprezint sumele pltite sau ncasate de
societatea de asigurare pentru comercializarea produselor
specifice activitii de asigurare.
Art. 927. Clasificarea activelor i pasivelor societilor de
asigurare pe categoriile de instrumente specificate la art. 924 i,
respectiv, art. 925 se face cu respectarea urmtoarelor reguli:
a) activele i pasivele, ajustrile din reevaluare, provizioanele
tehnice de asigurri generale pe sector de activitate i ajustrile
din reevaluare pentru provizioanele tehnice de asigurri
generale ale societilor de asigurare se nregistreaz, n
moneda n care sunt denominate, n anexele nr. XIV.1XIV.4;
b) categoriile de activ depozite overnight, depozite la termen
i alte depozite se nregistreaz att la valoarea just, conform
reglementrilor contabile aplicabile, ct i la valoarea nominal
i se detaliaz pe benzi de scaden, conform anexei nr. XIV.6;
c) la categoria de activ credite la valoare just se
nregistreaz creditele acordate, creanele curente i restante
aferente creditelor acordate i creanele ataate aferente,
existente n sold la data pentru care se ntocmete raportarea;
d) la categoria de activ credite la valoare nominal se
nregistreaz doar principalul creditelor acordate, existente n
sold la data pentru care se ntocmete raportarea;
e) la categoria de pasiv credite primite se nregistreaz
creditele primite i datoriile ataate aferente, existente n sold la
data pentru care se ntocmete raportarea;
f) pentru anumite categorii de instrumente sunt necesare
defalcri n funcie de scaden; acestea se refer la:
f1) scadena iniial, care reprezint durata determinat
de via a unui instrument financiar i nainte de care
acesta nu poate fi rambursat (de exemplu, titlurile de
natura datoriei) sau nainte de care poate fi rambursat
numai n condiiile plii anumitor penaliti (de
exemplu, anumite tipuri de depozite);
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a forelor naturii, inclusiv furtuni, grindin, nghe, energie

nuclear, alunecri de teren i orice alt eveniment precum
furtul;
b8) asigurri de rspundere civil general reprezint
obligaii de asigurare care acoper toate tipurile de rspundere,
altele dect cele incluse la lit. b4) i b6);
b9) asigurarea creditelor i a garaniilor reprezint obligaii
de asigurare care acoper insolvena, creditele de export,
creditele n rate, ipotecile, creditul agricol i asigurarea direct i
indirect a garaniilor;
b10) asigurarea privind cheltuielile juridice reprezint obligaii
de asigurare care acoper cheltuielile juridice i cheltuielile de
judecat;
b11) asigurri de asisten reprezint obligaii de asigurare
care acoper asistena acordat persoanelor care se confrunt
cu dificulti n timpul unei cltorii, atunci cnd sunt departe de
cas sau de reedina obinuit;
b12) asigurri de diverse pierderi financiare reprezint
obligaii de asigurare care acoper riscul de omaj, venituri
insuficiente,
condiii
meteo
nefavorabile,
pierderea
indemnizaiilor, cheltuieli generale continue, cheltuieli de
tranzacionare neprevzute, pierderea valorii de pia, pierderea
chiriei sau a venitului, cheltuieli de tranzacionare indirecte altele
dect cele sus-menionate, alte pierderi financiare (fr legtur
cu tranzacionarea), precum i orice alt risc de asigurare
general neacoperit de cele incluse la sectoarele de activitate
de la lit. b1) la lit. b11);
b13) reasigurare reprezint obligaiile de reasigurare ale
societilor de asigurare;
c) provizioane tehnice de asigurri de via legate de uniti
reprezint nivelul de capital deinut de societatea de asigurare
pentru a putea onora viitoarele indemnizaii de asigurare ale
deintorilor polielor lor de asigurare de via legate de uniti;
viitoarele indemnizaii ale unui deintor de poli de asigurare n
cadrul unui contract de asigurare de via legat de unitate
depind de performana grupului de active n care sunt investite
fondurile deintorului de poli;
d) provizioane tehnice de asigurri de via nelegate de
uniti reprezint nivelul de capital deinut de societatea de
asigurare pentru a putea onora viitoarele indemnizaii de
asigurare ale deintorilor polielor lor de asigurare de via
nelegate de uniti; viitoarele indemnizaii ale unui deintor de
poli de asigurare n cadrul unui contract de asigurare de via
nelegat de unitate nu depind de evoluia vreunui grup de active;
e) drepturi de pensie, din care sisteme de cotizaii predefinite
deintorilor polielor lor de asigurare din sistemele sale de
cotizaii predefinite; ntr-un sistem cu contribuii definite,
prestaiile pltite depind de performana activelor achiziionate;
pasivul unui sistem cu contribuii definite este egal cu valoarea
de pia curent a activelor fondului;
f) drepturi de pensie, din care sisteme de prestaii predefinite
deintorilor polielor de asigurare din sistemul su de prestaii
predefinite; ntr-un sistem de pensii cu prestaii predefinite,
nivelul prestaiilor de pensii promise angajailor contribuabili este
stabilit printr-o formul convenit n prealabil; pasivul unui sistem
de acest tip este egal cu valoarea actualizat a prestaiilor
promise;
g) drepturi de pensie, din care sisteme hibride reprezint
nivelul de capital deinut de societatea de asigurare pentru a
putea onora viitoarele indemnizaii de asigurare care combin
elemente ale sistemelor de cotizaii predefinite i de prestaii
predefinite.
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Art. 928. (1) Societile de asigurare au obligaia s

raporteze Bncii Naionale a Romniei Direcia statistic date
statistice, astfel:
a) situaia activelor i pasivelor existente n sold, trimestrial,
conform structurii prezentate n anexa nr. XIV.1;
b) ajustri din reevaluare, trimestrial, conform structurii
prezentate n anexa nr. XIV.2;
c) provizioane tehnice de asigurri generale, trimestrial,
conform structurii prezentate n anexa nr. XIV.3;
d) ajustri din reevaluare pentru provizioanele tehnice de
asigurri generale, trimestrial, conform structurii prezentate n
anexa nr. XIV.4;
e) prime, contribuii, indemnizaii, venituri i comisioane,
trimestrial, conform structurii prezentate n anexa nr. XIV.5.
(2) Situaia activelor i pasivelor existente n sold, conform
structurii prezentate n anexa nr. XIV.1, cuprinde date privind
toate elementele bilaniere de activ i de pasiv la valoarea brut,
existente n sold la sfritul trimestrului pentru care se
ntocmete raportarea, clasificate conform categoriilor
prezentate la art. 924 i 925; valorile acestor elemente includ
creanele ataate (aferente elementelor de activ) i respectiv
datoriile ataate (aferente elementelor de pasiv), pentru
categoriile de titluri de natura datoriei deinute/emise i pentru
celelalte categorii care trebuie raportate la valoare just.
(3) Elementele bilaniere de activ i de pasiv clasificate
conform art. 924 i respectiv art. 925 se nscriu n coloana A din
anexa nr. XIV.1, astfel nct codul scadenei, codul de ar al
contraprii, codul sectorului instituional al contraprii (n cazul
rezidenilor din rile membre ale Uniunii Europene) i codul
monedei n care sunt denominate s formeze o combinaie
unic;
(4) Fiecare element bilanier de activ i de pasiv nscris n
coloana A din anexa nr. XIV.1 are acelai cod de rnd (nscris n
coloana 0) pentru toate combinaiile cod scaden cod ar
cod sector instituional cod moned; astfel, un cod de rnd
fo
Obligaii de raportare
De
nscris n coloana 0 poate aprea n structura de date de mai

multe ori, n funcie de numrul de combinaii cod scaden
cod ar cod sector instituional cod moned aferent
elementului bilanier respectiv.
(5) Cod sector instituional al contraprii are semnificaia
prevzut n tabelul nr. 3 Codurile atribuite coloanei Cod sector
instituional din anexa nr. XIV.6.
(6) Contraprile societilor de asigurare care sunt
nerezidente din state tere nu sunt clasificate pe sectoare
instituionale; pentru acestea, coloana Cod sector instituional
nu se completeaz.
(7) Ajustrile din reevaluare reflect fluctuaiile n evaluarea
activelor i pasivelor rezultate din variaiile preurilor la care
activele/pasivele sunt nregistrate sau tranzacionate ori din
variaiile cursurilor de schimb care afecteaz valorile exprimate
n euro ale activelor i pasivelor exprimate ntr-o alt moned.
Reevaluarea preului include variaiile care au loc n timp n
valoarea stocurilor de sfrit de perioad din cauza variaiilor
valorii de referin la care acele stocuri sunt nregistrate, adic
pierderile/ctigurile nregistrate. Micrile cursurilor de schimb
fa de moneda euro care au loc ntre datele de raportare de la
sfritul perioadei genereaz i variaii n valoarea n alte
monede a activelor/pasivelor, atunci cnd acestea sunt
exprimate n euro.
(8) Societile de asigurare cu personalitate juridic rezidente
pe teritoriul unui stat membru al Uniunii Europene trebuie de
asemenea s furnizeze anual date cu privire la prime,
indemnizaii i comisioane, n conformitate cu anexa nr. XIV.5,
indicnd activitatea desfurat pe plan naional i prin
intermediul sucursalelor din strintate, defalcate pe ri.
(9) Prima raportare trimestrial ncepe cu datele aferente
ultimului trimestru din 2015.
(10) Datele prevzute la alin. (1) lit. a)e) se transmit la
Banca Naional a Romniei Direcia statistic n format
electronic, dup cum urmeaz:
a) pentru ultimul trimestru al anului 2015 i trimestrele anului
2016, n cel mult 56 de zile calendaristice de la sfritul
trimestrului pentru care se realizeaz raportarea;
b) pentru trimestrele anului 2017, n cel mult 49 de zile
calendaristice de la sfritul trimestrului pentru care se
realizeaz raportarea;
c) pentru trimestrele anului 2018, n cel mult 42 de zile
realizeaz raportarea;
d) ncepnd cu anul 2019, n cel mult 35 de zile
realizeaz raportarea.
(11) Datele se transmit n formatul electronic comunicat de
Banca Naional a Romniei.
(12) Datele raportate conform prevederilor prezentului articol
au la baz informaiile din evidena contabil a societilor de
asigurare.
(13) Datele statistice raportate Bncii Naionale a Romniei,
conform prevederilor prezentului articol, se refer la activitatea
tuturor societilor de asigurare rezidente pe teritoriul naional
i societilor de asigurare din Spaiul Economic European care
au deschis o sucursal pe teritoriul Romniei n baza dreptului
de stabilire.
(14) n cazul n care data-limit pn la care se transmite
raportarea este o zi nebancar, raportarea se transmite cel mai
trziu n ultima zi bancar anterioar acesteia.
(15) Societile de asigurare au obligaia s retransmit
datele statistice n cazul n care au loc revizuiri ale datelor
contabile, reclasificri sau se constat erori n datele transmise
anterior. Retransmisiile vor fi nsoite de note explicative.
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f2) scadena rezidual reprezint perioada rmas pn

la scaden, i anume durata de via rmas a unui
instrument financiar la sfritul perioadei de raportare,
nainte de care acesta nu poate fi rambursat (de
exemplu, titlurile de natura datoriei) sau nainte de
care poate fi rambursat numai n condiiile plii
anumitor penaliti (de exemplu, anumite tipuri de
depozite);
g) la categoria de activ titluri de natura datoriei deinute dup
scadena iniial fiecare titlu se clasific pe o singur band de
scaden, n funcie de durata iniial pentru care a fost emis;
odat clasificat ntr-o band de scaden, titlul rmne pe acea
band pn la rambursarea integral a acestuia; aceeai
abordare se aplic i n cazul celorlalte elemente de activ i de
pasiv care se detaliaz pe benzi de scaden;
h) cheltuielile nregistrate n avans, cum ar fi pli n avans
pentru un abonament, serviciu, comisioane pltite n avans,
avansuri acordate pentru imobilizri proprii i alte asemenea se
nregistreaz n categoria de activ credite comerciale i avansuri
acordate;
i) diferenele de curs valutar se nregistreaz la categoriile
de activ/pasiv alte sume de primit, exclusiv credite comerciale i
avansuri respectiv alte sume de pltit, exclusiv credite
comerciale i avansuri;
j) amortizarea mijloacelor fixe se nregistreaz la categoria
de pasiv alte pasive;
k) activele i pasivele bilaniere care nu se pot ncadra n
anexa nr. XIV.1 n unul dintre codurile de activ (de la A1 la A27)
sau pasiv (de la P1 la P20), se ncadreaz la codul A28 alte
active, respectiv P21 alte pasive.
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administraii publice, organizaii de compensare-decontare,

alte instituii financiare i alii;.
20. La articolul 99 alineatul (1), literele e) i f) se abrog.
21. La articolul 99 alineatul (1), litera g) se modific i va
avea urmtorul cuprins:
g) banc central are sensul stabilit la art. 4 lit. b1);.
22. La articolul 99 alineatul (1), dup litera g) se introduc
trei noi litere, literele g1), g2) i g3), cu urmtorul cuprins:
g1) beneficiar al plii are sensul stabilit n Ordonana de
urgen a Guvernului nr. 113/2009 privind serviciile de plat,
aprobat cu modificri prin Legea nr. 197/2010, cu modificrile
i completrile ulterioare;
g2) card un dispozitiv care poate fi utilizat de ctre
deintorul su pentru a efectua tranzacii sau pentru a retrage
numerar. n conformitate cu prevederile din contractul ncheiat
ntre deintorul cardului i emitentul acestuia, cardurile ofer
deintorului lor una sau mai multe dintre urmtoarele funcii:
numerar, debit, debit amnat, credit i moned electronic;
cardurile legate de un cont de moned electronic sunt incluse
la indicatorul carduri cu funcie de moned electronic, dar i
la alte categorii n mod corespunztor cu funcia oferit de card;
g3) comerciant o entitate autorizat s primeasc fonduri
n schimbul livrrii de bunuri i/sau servicii i care a ncheiat un
acord cu un prestator de servicii de plat n vederea acceptrii
acestor fonduri;.
23. La articolul 99 alineatul (1), litera h) se abrog.
24. La articolul 99 alineatul (1), dup litera l) se introduce
o nou liter, litera l1), cu urmtorul cuprins:
l1) fonduri are sensul stabilit n Ordonana de urgen a
Guvernului nr. 113/2009 privind serviciile de plat, aprobat cu
modificri prin Legea nr. 197/2010, cu modificrile i
completrile ulterioare;.
25. La articolul 99 alineatul (1), litera m) se abrog.
26. La articolul 99 alineatul (1), dup litera n) se
introduce o nou liter, litera n1), cu urmtorul cuprins:
n1) instituie emitent de carduri o instituie financiar
care pune carduri de plat la dispoziia deintorilor de carduri,
autorizeaz tranzacii la terminale POS sau ATM i garanteaz
plata ctre prestatorul de servicii de acceptare la plat pentru
tranzaciile care sunt n conformitate cu regulile schemei
relevante. n cazul schemelor cu trei pri, emitentul de carduri
este chiar schema de carduri. n cazul schemelor cu patru pri,
urmtoarele entiti pot fi instituii emitente de carduri:
(i) o instituie de credit;
(ii) o ntreprindere care este membr a unei scheme de
carduri i are o relaie contractual cu un deintor
de carduri care are ca scop furnizarea i utilizarea
unui card al acelei scheme de carduri.
27. La articolul 99 alineatul (1), litera p) se abrog.
28. La articolul 99 alineatul (1), litera r) se modific i va
avea urmtorul cuprins:
r) instituii financiare monetare (IFM) toate unitile
instituionale incluse n subsectoarele banc central (S.121),
societi care accept depozite, cu excepia bncii centrale
(S.122) i fonduri de pia monetar (FPM) (S.123), astfel cum
se prevede n Sistemul european de conturi revizuit stabilit n
Regulamentul (UE) nr. 549/2013 al Parlamentului European i al
Consiliului din 21 mai 2013 privind Sistemul european de conturi
naionale i regionale din Uniunea European.
29. La articolul 99 alineatul (1), dup litera r) se introduc
dou noi litere, literele r1) i r2), cu urmtorul cuprins:
r1) instituii care ofer servicii de plat ctre non-IFM
cuprind toi prestatorii de servicii de plat;
r2) instrument de plat are semnificaia prevzut n
Ordonana de urgen a Guvernului nr. 113/2009, aprobat cu
modificri prin Legea nr. 197/2010, cu modificrile i
completrile ulterioare;.
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urmtorul cuprins:
Art. 98. (1) Prezentul titlu stabilete structura, modul, i
termenele de raportare a datelor i informaiilor statistice privind
plile, operaiunile cu instrumente de plat i cele cu
instrumente financiare, precum i obligaiile ce revin instituiilor
raportoare n legtur cu datele i informaiile furnizate Bncii
Naionale a Romniei.
15. La articolul 98, dup alineatul (1) se introduce un nou
alineat, alineatul (11), care va avea urmtorul cuprins:
(11) Prezentul titlu se aplic instituiilor de credit persoane
juridice romne, sucursalelor din Romnia ale instituiilor de
credit persoane juridice strine, denumite n continuare instituii
de credit, instituiilor de plat persoane juridice romne i
sucursalelor din Romnia ale instituiilor de plat strine nscrise
n Registrul instituiilor de plat inut de Banca Naional a
Romniei, denumite n continuare instituii de plat, instituiilor
emitente de moned electronic persoane juridice romne,
sucursalelor din Romnia ale instituiilor emitente de moned
electronic, denumite n continuare instituii emitente de moned
electronic, precum i Trezoreriei Statului, Companiei Naionale
Pota Romn S.A., denumit n continuare Pota
Romn, administratorilor de sisteme de pli, administratorilor
de sisteme de decontare a operaiunilor cu instrumente
financiare, administratorilor de scheme de pli, precum i
depozitarilor centrali i contraprilor centrale pentru activitatea
lor n legtur cu sistemele de decontare cu instrumente
financiare.
urmtorul cuprins:
(2) Indicatorii raportai de instituiile prevzute la alin. (11)
sunt prezentai n anexele nr. XI.1XI.3 i XII.1XII.4.
17. La articolul 98, dup alineatul (2) se introduc dou
noi alineate, alineatele (3) i (4), cu urmtorul cuprins:
(3) n cazul adoptrii monedei euro, pentru indicatorii privind
plile prevzui la alin. (2) se raporteaz i date statistice
aferente ultimilor 5 ani anteriori aderrii n structura i n
conformitate cu metodologia prevzut de acest regulament.
(4) Datele statistice obinute n alte valute dect moneda de
raportare se convertesc utilizndu-se ratele de schimb
transmise trimestrial/semestrial entitilor raportoare de Banca
Naional a Romniei.
18. La articolul 99 alineatul (1), dup litera a) se introduce
o nou liter, litera a1), cu urmtorul cuprins:
a1) administraii publice uniti instituionale care nu sunt
productori pentru pia i a cror producie este destinat
consumului individual i colectiv i care sunt finanate din
contribuiile obligatorii vrsate de unitile din alte sectoare i
unitile instituionale a cror activitate principal const n
efectuarea de operaii de redistribuire a veniturilor i a avuiei
naionale, astfel cum sunt definite n raport cu sectorul
administraiilor publice;.
19. La articolul 99 alineatul (1), dup litera b) se introduc
trei noi litere, literele b1), b2) i b3), cu urmtorul cuprins:
b1) alte instituii financiare toate instituiile financiare care
particip la un sistem de pli i sunt supravegheate de
autoritile relevante, respectiv banca central i/sau autoritatea
de supraveghere prudenial, dar care nu se ncadreaz n
definiia instituiilor de credit;
b2) alte instituii emitente de moned electronic instituii
care emit moned electronic, altele dect instituiile emitente
de moned electronic i instituiile de credit. A se vedea
definiia instituiilor emitente de moned electronic de la
lit. o);
b3) ali participani direci orice participant direct ntr-un
sistem de pli, cu excepia instituiilor de credit i bncilor
centrale; aceast categorie nsumeaz patru subcategorii:
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(ii) deintorul de carduri;

(iii) acceptatorul.
O schem de carduri cu patru pri este o schem de carduri
care implic:
(iv) emitentul;
(v) prestatorul de servicii de acceptare la plat;
(vi) deintorul de card;
(vii) acceptatorul.
n cazul tranzaciilor la ATM, de obicei, prestatorul de servicii
de acceptare la plat este cel care furnizeaz serviciile prin
intermediul ATM;
z2) serviciu de plat are semnificaia prevzut n
Ordonana de urgen a Guvernului nr. 113/2009 privind
serviciile de plat, aprobat cu modificri prin Legea
nr. 197/2010, cu modificrile i completrile ulterioare;
z3) serviciu de acceptare la plat nseamn un serviciu
care permite unui beneficiar al plii s accepte un instrument de
plat sau o tranzacie de plat prin furnizarea de servicii de
autentificare, autorizare i decontare care au ca rezultat
transferul de fonduri ctre beneficiarul plii;
z4) serviciu de iniiere a plii serviciu prin care se iniiaz
tranzacii de plat printr-un cont de pli accesibil prin internet.
Serviciile sunt prestate de entiti tere, care nu deschid i/sau
menin n evidenele lor contul de pli utilizat;
z5) schem de moned electronic un set de concepte
tehnice, reguli, protocoale, algoritmi, funcii, acorduri juridice i
contractuale, acorduri comerciale i proceduri administrative
care stau la baza furnizrii unui anumit produs de tip moned
electronic. Acesta poate include i furnizarea unei serii de
servicii de comercializare, procesare i de alt natur membrilor;
z6) sistem de pli are semnificaia prevzut n
z7) sucursal un loc de desfurare a activitii, altul dect
sediul central, situat n ara de raportare i nfiinat de un
prestator de servicii de plat (PSP) constituit n mod legal n alt
ar. Aceasta nu are personalitate juridic i efectueaz direct
unele sau toate tranzaciile inerente n activitatea unui PSP.
Toate locurile de desfurare a activitii nfiinate n ara
raportoare de ctre aceeai instituie constituit n mod legal n
alt ar reprezint o sucursal unic. Fiecare dintre aceste
locuri de desfurare a activitii este luat n considerare ca un
birou individual;
z8) tranzacie de plat are semnificaia prevzut n
z9) tranzacie de plat naional are sensul stabilit la art. 2
din Regulamentul (CE) nr. 260/2012 al Parlamentului European
i al Consiliului din 14 martie 2012 de stabilire a cerinelor
tehnice i comerciale aplicabile operaiunilor de transfer de
credit i de debitare direct n euro i de modificare a
Regulamentului (CE) nr. 924/2009;
z10) tranzacie primit o tranzacie care implic non-IFM,
primit de la PSP. Informaiile sunt furnizate n ara raportoare de
ctre PSP rezident. Pentru servicii de plat diferite se aplic
urmtoarele:
(i) transferurile credit sunt luate n considerare la
beneficiarul plii;
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30. La articolul 99 alineatul (1), dup litera w) se introduc

trei noi litere, literele w1), w2) i w3), cu urmtorul cuprins:
w1) non-IFM orice persoan fizic sau juridic
necircumscris sectorului instituiilor financiare-monetare.
Pentru scopurile prezentei seciuni, toi prestatorii de servicii de
plat sunt exclui din categoria non-IFM;
w2) numerar bancnote i monede pstrate n tezaurele
instituiilor financiare monetare (IFM). Monedele jubiliare care
nu sunt utilizate n mod curent pentru efectuarea tranzaciilor de
plat nu sunt incluse;
w3) organizaie de compensare i decontare orice
organizaie de compensare i decontare care este participant
direct ntr-un sistem de pli;.
31. La articolul 99 alineatul (1), dup litera x) se introduce
o nou liter, litera x1), cu urmtorul cuprins:
x1) operator de sistem de pli nseamn o entitate
juridic responsabil din punct de vedere legal pentru
funcionarea unui sistem de pli;.
32. La articolul 99 alineatul (1), dup litera y) se introduc
trei noi litere, literele y1), y2) i y3), cu urmtorul cuprins:
y1) pltitor are semnificaia prevzut n Ordonana de
urgen a Guvernului nr. 113/2009 privind serviciile de plat,
aprobat cu modificri prin Legea nr. 197/2010, cu modificrile
i completrile ulterioare;
y2) prestator de servicii de plat are semnificaia
prevzut n Ordonana de urgen a Guvernului nr. 113/2009
privind serviciile de plat, aprobat cu modificri prin Legea
y3) prestator de servicii de acceptare la plat termenul
desemneaz, dup caz:
(i) entitatea care deine conturi de depozit pentru
entitile care accept la plat carduri (acceptor),
respectiv comercianii, i ctre care acestea transmit
datele referitoare la tranzacii. Prestatorul de servicii
de acceptare la plat este responsabil de colectarea
informaiilor privind tranzaciile i de decontarea
sumelor aferente acestor tranzacii cu entitile care
accept carduri;
(ii) n tranzaciile la puncte de vnzare (POS), entitatea
creia acceptantul (acceptor), de obicei un
comerciant, i transmite informaiile necesare pentru
a procesa plata cu card. Prestatorul de servicii de
acceptare la plat este entitatea care gestioneaz
contul comerciantului;
(iii) n tranzaciile la ATM, entitatea care pune bancnotele
la dispoziia deintorului cardului, direct sau prin
utilizarea unor teri;
(iv) entitatea care furnizeaz terminalele, indiferent de
proprietatea asupra terminalelor;.
33. La articolul 99 alineatul (1), dup litera z) se introduc
dousprezece noi litere, literele z1), z2), z3), z4), z5), z6), z7),
z8), z9), z10), z11) i z12), cu urmtorul cuprins:
z1) schem de carduri un acord tehnic i comercial
ncheiat pentru a deservi una sau mai multe mrci de carduri,
care determin cadrul organizaional, juridic i operaional
necesar pentru funcionarea serviciilor comercializate de aceste
mrci. O schem de carduri cu trei pri este o schem de
carduri care implic:
(i) schema de carduri care furnizeaz servicii de
emitere i de acceptare la plat;
fo
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(3) Datele i informaiile statistice se vor raporta n structura

menionat n anexele prevzute la alin. (1).
(4) Indicatorii avnd frecvena de raportare semestrial se
transmit pn cel trziu la data de 15 a lunii urmtoare
semestrului pentru care se efectueaz raportarea. Indicatorii
avnd frecvena de raportare trimestrial se transmit pn cel
trziu la data de 15 a lunii urmtoare trimestrului pentru care se
efectueaz raportarea. n cazul indicatorilor avnd frecvena de
raportare semestrial i perioada de referin lunar/trimestrial
se raporteaz Bncii Naionale a Romniei date aferente fiecrei
luni/trimestru din perioada pentru care se raporteaz.
(5) Administratorii de scheme de pli raporteaz Bncii
Naionale a Romniei indicatorii relevani pentru activitatea pe
care o desfoar semestrial, pn cel trziu la data de 15 a
lunii urmtoare semestrului pentru care se raporteaz.
(6) Prin derogare de la prevederile alin. (4) i (5), entitile
menionate la art. 98 alin. (11), cu excepia administratorilor de
sisteme de decontare a operaiunilor cu instrumente financiare
i depozitarilor centrali/contraprilor centrale, raporteaz, n
conformitate cu prevederile prezentului titlu, pn cel trziu la
data de 25 iulie 2015, informaiile i/sau datele statistice pentru
perioadele de referin 20132014, primele dou trimestre i
primul semestru din anul 2015.
(7) Administratorii de sisteme de decontare a operaiunilor
cu instrumente financiare, respectiv depozitarii centrali i
contraprile centrale au obligaia s transmit Bncii Naionale
a Romniei Direcia stabilitate financiar, anual, pn cel mai
trziu la data de 10 februarie a fiecrui an, pentru anul
precedent, datele solicitate conform structurilor prevzute n
anexele nr. XI.2 i XI.3, dup caz.
37. Articolul 108 se modific i va avea urmtorul
cuprins:
Anexele nr. IXIV fac parte integrant din prezentul
regulament.
38. Anexele nr. VIII.1VIII.7 se modific i se nlocuiesc
cu anexele nr. VIII.1VIII.7, avnd cuprinsul prevzut n
anexa nr. 1.
39. Anexele nr. XI.1XI.3 i nr. XII se modific i se
nlocuiesc cu anexele nr. XI.1XI.3 i anexele nr. XII.1XII.4,
avnd cuprinsul prevzut n anexa nr. 2.
40. Dup anexa nr. XIII se introduce o nou anex, anexa
nr. XIV, constituit din anexele nr. XIV.1XIV.6, avnd
cuprinsul prevzut n anexa nr. 3.
41. Anexele nr. 13 fac parte integrant din prezentul
regulament.
Art. II. Prezentul regulament intr n vigoare la data
publicrii n Monitorul Oficial al Romniei, Partea I.
fo
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(ii) debitrile directe sunt luate n considerare la pltitor;

(iii) cecurile sunt luate n considerare la pltitor;
(iv) tranzaciile cu card sunt luate n considerare la
beneficiarul plii, respectiv la acceptare;
(v) tranzaciile de plat cu moned electronic sunt luate
n considerare fie la pltitor, fie la beneficiarul plii,
n funcie de canalul de iniiere. n cazul n care este
luat n considerare la pltitor (beneficiarul plii) la
tranzacii primite, tranzacia ar trebui considerat la
beneficiarul plii (pltitor) la tranzacii trimise;
z11) tranzacie transfrontalier o tranzacie de plat iniiat
de un pltitor sau de un beneficiar al plii, atunci cnd PSP al
pltitorului i PSP al beneficiarului plii sunt situai n ri diferite.
n cazul sistemelor de pli: o tranzacie de plat ntre participani
situai n ri diferite;
z12) tranzacie trimis o tranzacie care implic non-IFM,
trimis ctre PSP. Informaiile sunt furnizate n ara raportoare
de ctre PSP rezident. Pentru servicii de plat diferite se aplic
urmtoarele:
(i) transferurile credit sunt luate n considerare la
pltitor;
(ii) debitrile directe sunt luate n considerare la
beneficiarul plii;
(iii) cecurile sunt luate n considerare la beneficiarul
plii;
(iv) tranzaciile cu card sunt luate n considerare la
pltitor, respectiv la emitere;
(v) tranzaciile de plat cu moned electronic sunt luate
n considerare fie la pltitor, fie la beneficiarul plii,
n funcie de canalul de iniiere. n cazul n care este
luat n considerare la pltitor (beneficiarul plii) la
tranzacii trimise, tranzacia ar trebui luat n
considerare la beneficiarul plii (pltitor) la tranzacii
primite.
n ceea ce privete sistemele de pli, aceasta este o tranzacie
trimis de un participant pentru procesare n sistemul de pli.
34. La articolul 99 alineatul (1), litera aa) se abrog.
35. La articolul 99, alineatul (2) se abrog.
36. Articolul 100 va avea urmtorul cuprins:
Art. 100. (1) Entitile prevzute la art. 98 alin. (11)
transmit Bncii Naionale a Romniei informaiile i/sau datele
statistice prevzute la anexele XI.1XI.3, XII.1XII.4, lund n
considerare indicaiile metodologice din aceste anexe.
(2) Entitile prevzute la art. 98 alin. (11) transmit Bncii
Naionale a Romniei informaiile i/sau datele statistice
relevante pentru activitatea desfurat anual, semestrial sau
trimestrial, dup caz, lund n considerare perioada de referin
i frecvena de raportare specificate n anexele prevzute la
alin. (1).
p. Preedintele Consiliului de administraie al Bncii Naionale a Romniei,

Florin Georgescu
Bucureti, 29 iulie 2015.

Nr. 6.
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EDITOR: GUVERNUL ROMNIEI

Monitorul Oficial R.A., Str. Parcului nr. 65, sectorul 1, Bucureti; C.I.F. RO427282,
IBAN: RO55RNCB0082006711100001 Banca Comercial Romn S.A. Sucursala Unirea Bucureti
i IBAN: RO12TREZ7005069XXX000531 Direcia de Trezorerie i Contabilitate Public a Municipiului Bucureti
(alocat numai persoanelor juridice bugetare)
Tel. 021.318.51.29/150, fax 021.318.51.15, e-mail: marketing@ramo.ro, internet: www.monitoruloficial.ro
Adresa pentru publicitate: Centrul pentru relaii cu publicul, Bucureti, os. Panduri nr. 1,
bloc P33, parter, sectorul 5, tel. 021.401.00.70, fax 021.401.00.71 i 021.401.00.72
Tiparul: Monitorul Oficial R.A.
Monitorul Oficial al Romniei, Partea I, nr. 615 bis/13.VIII.2015 conine 248 de pagini.
Preul: 124 lei
Acest numr al Monitorului Oficial al Romniei a fost tiprit n afara abonamentului.
&JUYDGY|837904]
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Joi, 13 august 2015

LEGI, DECRETE, HOTRRI I ALTE ACTE

Anexele nr. 13 la Regulamentul Bncii Naionale a Romniei

Anul 183 (XXVII) Nr. 615 bis

MONITORUL OFICIAL AL ROMNIEI, PARTEA I, Nr. 615 bis/13.VIII.2015

ACTE ALE BNCII NAIONALE A ROMNIEI

5. La articolul 65, alineatul (1) se modific i va avea

Art. I. Regulamentul Bncii Naionale a Romniei

MONITORUL OFICIAL AL ROMNIEI, PARTEA I, Nr. 615 bis/13.VIII.2015

b) Situaia dividendelor i cupoanelor ncasate de la

externe (BCE/2011/23), publicat n Jurnalul Oficial al Uniunii

MONITORUL OFICIAL AL ROMNIEI, PARTEA I, Nr. 615 bis/13.VIII.2015

13. La titlul I, dup capitolul X se introduce un nou

Art. 921. Prevederile prezentului capitol definesc

Art. 923. (1) Contraprile rezidente i cele nerezidente din

asigurare care acioneaz drept societi cedente n operaiunile

MONITORUL OFICIAL AL ROMNIEI, PARTEA I, Nr. 615 bis/13.VIII.2015

Art. 926. n sensul prezentului regulament, societile de

a forelor naturii, inclusiv furtuni, grindin, nghe, energie

MONITORUL OFICIAL AL ROMNIEI, PARTEA I, Nr. 615 bis/13.VIII.2015

Art. 928. (1) Societile de asigurare au obligaia s

nscris n coloana 0 poate aprea n structura de date de mai

f2) scadena rezidual reprezint perioada rmas pn

MONITORUL OFICIAL AL ROMNIEI, PARTEA I, Nr. 615 bis/13.VIII.2015

administraii publice, organizaii de compensare-decontare,

14. La articolul 98, alineatul (1) se modific i va avea

MONITORUL OFICIAL AL ROMNIEI, PARTEA I, Nr. 615 bis/13.VIII.2015

(ii) deintorul de carduri;

30. La articolul 99 alineatul (1), dup litera w) se introduc

MONITORUL OFICIAL AL ROMNIEI, PARTEA I, Nr. 615 bis/13.VIII.2015

(3) Datele i informaiile statistice se vor raporta n structura

(ii) debitrile directe sunt luate n considerare la pltitor;

p. Preedintele Consiliului de administraie al Bncii Naionale a Romniei,

Bucureti, 29 iulie 2015.

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