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Analele Universitii Constantin Brncui din Trgu Jiu, Seria tiine Juridice, Nr.

2/2011

UNELE ASPECTE JURIDICE PRIVIND

SOME JURIDICAL ASPECTS

INVESTIGAREA FRAUDEI BANCARE

REGARDING THE INVESTIGATION


OF THE BANK FRAUD

Dr. Petric- Mihail MARCOCI


Academia de Poliie Alexandru Ioan Cuza
Bucureti
Gheorghe Bogdan BRZU
Ministerul Administraiei i Internelor

Dr. Petric- Mihail MARCOCI


Alexandru Ioan Cuza Police Academy of
Bucharest
Gheorghe Bogdan BRZU
Ministry of Management and Intern Affairs

Abstract: The bank fraud is one of the most


serious (dangerous) forms of economic and financial
crime. Bank fraud investigation involves several
components: legal, economic, social and accounting.
The complexity of the investigation is related to
various
factors:
the
effectiveness
of
the
criminalisation, the proposed repressive model, the
number of participants etc. Bank crime can seriously
affect the credibility of the business environment, the
balance sheet of a bank and in some cases the
economic national security.

Abstract: The bank fraud is one of the most


serious (dangerous) forms of economic and financial
crime. Bank fraud investigation involves several
components: legal, economic, social and accounting.
The complexity of the investigation is related to
various factors: the effectiveness of the
criminalisation, the proposed repressive model, the
number of participants etc. Bank crime can seriously
affect the credibility of the business environment, the
balance sheet of a bank and in some cases the
economic national security.

Cuvinte cheie: criminalitate, frauda bancar,


secretului bancar, infraciuni, sistemul bancar

Key words: criminality, bank fraud, bank


secrete, offences, bank system

Dintre toate formele de criminalitate


economico-financiare
susceptibile
s
interfereze n mod grav cu componenta
economic a siguranei naionale, frauda
bancar ocup, fr ndoial, un loc de frunte.
Globalizarea i actuala criz economicofinanciar au vulnerabilizat suplimentar mediul
financiar-bancar, n sensul c, pe de o parte, au
ngreunat accesul entitilor aflate n cutare de
fonduri de finanare la bani iar, pe de alt parte,
au obligat bncile s nspreasc foarte mult
condiiile de acordare a creditelor.
Cu alte cuvinte, victimele crizei
economico-financiare au fost ambele categorii
de actori implicai n piaa bancar- bncile i
clienii. Ori, ntr-un atare context, cile de
eludare a prevederilor bancare devin de urmat
pentru cei aflai n nevoie de fonduri i, n mod
conex, pentru conductorii sau funcionarii
entitilor bancare interesai n obinerea unor

Among all the economical-financial


forms of criminality susceptible to interfere
seriously with the economical component of the
national security, bank fraud is indeed a very
important one. The globalization and the
current economical-financial crisis have made
vulnerable the financial-bank environment
meaning that, on one hand, they have made
difficult the access of the entities looking for
financing funds and, on the other hand, they
have forced the banks to toughen very much the
conditions of granting credits.
In other words, the victims of the
economical-financial crisis have been both of
the categories of actors involved in the bank
market the banks and the customers. But, in
such a context, the ways of eluding the bank
stipulations are to be followed for the ones who
needs funds and, in a connected way, for the

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ctiguri nemeritate prin acordarea, pe baza


comiterii unor fapte de corupie, a unor credite
bancare fr respectarea normelor legale sau de
prudenialitate bancar.
Criminalitatea
n
afaceri,
prin
dimensiunea pagubelor i numrul victimelor,
produce un evident dezechilibru al societii n
ansamblu, cu impact direct asupra climatului
de ordine public i siguran naional1.
Din punct de vedere al administrrii
probatoriului i al investigrii acestui tip de
infraciuni, n aceast materie complexitatea i
numrul mare al actelor normative constituie
un impediment evident n tragerea la
rspundere a fptuitorilor, iar pentru o mai
bun nfptuire a justiiei se impune o
specializare continu a organelor de poliie, a
procurorilor i a judectorilor ce i desfoar
activitatea pe aceast linie.
Infraciunile n domeniul financiarbancar prezint o complexitate deosebit att
din perspectiva investigaiilor necesare aflrii
adevrului i administrrii probatoriului
respectiv a repunerii n situaia anterioar prin
recuperarea tuturor debitelor. Pe de alt parte,
trebuie amintit aici faptul c dificultatea
investigativ a acestora rezid i n faptul c, de
cele mai multe ori, o fraud bancar este
nascat prin alte tipuri de tranzacii financiare
prin interpunerea unor societi comerciale,
adesea de tipul societilor fantom, paravan
sau ecran, ori prin acte de compensare sau pli
efectuate unor entit;i comerciale, profesionale
sau financiare internaionale, necestitnd o
bun colaborare cu structuri de investigaii
bancare, administrative ori judiciare strine,
aspect ce rmne, de foarte multe ori, un
deziderat greu de atins.
1. Frauda bancar
Termenul de fraud bancar desemneaz
conceptual faptele ilicite care afecteaz bncile
sau entitile financiare nonbancare, serviciile
financiare (mprumuturi, investiii) i care
implic instrumente de plat, dispoziii de
plat, cecuri, cambii, bilete la ordin2.
Fcnd referire la fraud, ca mod de

leaders or civil servants of the bank entities


interested in obtaining some not deserved
earnings by granting, based on accomplishing
certain corrupt acts, some bank credits without
respecting the legal norms or the bank prudence
ones.
Criminality in business, by the size of the
damage and the number of the victims,
produces an obvious lack of poise of the society
in its ensemble, with a direct impact on the
climate of public order and national security16.
From the viewpoint of the management
of the evidence and of the investigation of this
type of offences, in this matter the complexity
and the big number of the normative acts
constitute an obvious obstacle in making
responsible the perpetrators, and for a better
accomplishment of justice, it is imposed a
continuous specialization of the police organs,
of the prosecutors and of the judges developing
their activity on this line.
The offences in the financial-bank field
present a special complexity both from the
viewpoint of the investigations necessary for
finding the truth and for the management of the
respective evidence of re-putting in the previous
situation by reclaiming all the debts. On the
other hand, we should mention here the fact that
the investigative difficulty of them also resides
in the fact that a bank fraud is mostly masked
by other types of financial transactions or by
interposing certain commercial societies, often
ghost societies, curtain societies or display
societies, or by acts of compensation or
payments accomplished to certain international
commercial, professional or financial entities,
needing a better collaboration with structures of
foreign bank, administrative or judicial
investigations, an aspect that remains often a
desideratum hard to achieve.
1. Bank Fraud
The bank fraud term represents
conceptually the illicit acts affecting the banks
or the non-bank financial entities, the financial
services (loans, investments) and involving
payment tools, payments stipulations, cheques,

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eludare a bncii, aceasta este considerat suma


aciunilor ilegale i manoperelor derulate de
ctre bancheri prin entitatea bancar care este
prejudiciat n mod direct prin transferul
clandestin al unor surse n beneficiul direct al
bancherilor sau al altor persoane3.
Majoritatea infraciunilor referitoare la
activitatea bancar din Romnia este constituit
de acordarea de credite bancare fr garanii
acoperitoare sau pe baza unor documente false,
folosirea depozitelor bancare n mod fraudulos,
efectuarea de transferuri ilegale de capital din
conturile bancare, emiterea de documente de
plat false fr acoperire n conturi, acte de
abuz i corupie n legtur cu acordarea de
credite, acordarea de nlesniri sau ealonri ale
unor credite extrem de riscante sau greu
returnabile.
n sistemul bancar occidental, actuala
criz economico-financiar a nvederat un alt
tip, extrem de grav, de fraud bancar i anume
mascarea efectelor bilaniere ale creditelor
neperformante sub tranzacii cu derivate pe
pieele reglementate, acest tip de ilegalitate
fiind unul din veritabilele generatoare ale
actualei crize economico-financiare.
Frauda bancar poate fi privit i din
perspectiva politicii de marketing bancar i
anume atragerea unui numr ct mai mare de
clieni i, respectiv, creterea nesustenabil a
cotei de pia care au generat credite relaxate
prea puin trecute prin filtrul lucid al unei
analize ecocnomico-financiare profunde sau
din dorina de a atrage ageni economici mari
cu notorietate aflai n cutarea unor
oportuniti de obinere a unor credite ieftine.
Criminalitatea
bancar
are
trei
componente :
infraciuni comise de administratorii
sau conductorii bncilor n interes propriu sau
al persoanelor apropiate;
infraciuni comise de funcionarii
bancari, pe baza comiterii subsecvente a unor
acte de corupie;
infraciuni comise de clienii bncilor,
cu sau fr complicitatea funcionarilor
bancari.
n perioada de maturizare a sistemului

avals, order tickets17.


Referring to a fraud, as a way of eluding
the bank, this is considered the amount of
illegal actions and of the manual labours
developed by the bankers that is directly
prejudiced by the clandestine transfer of certain
sources in the direct benefit of the bankers or of
other persons18.
Most of the offences referring to the bank
activity in Romania is constituted by granting
bank credits with no covering guarantees or
based on some fake documents, by using the
bank deposits as a fraud, by accomplishing
illegal transfers of capital from the bank
accounts, by emitting fake payment documents
with no cover in the accounts, by abuse and
corruptions acts related to granting credits, by
granting facilities or samples of certain credits
that are extremely risky or hard to get back.
In the occidental bank system, the current
economical-financial crisis has considered
another extremely serious type of bank fraud,
namely masking the balance effects of the
non-professional credits under transactions with
derivates on the regulated markets, and this type
of illegality is one of the veritable generators of
the current economical-financial crisis.
Bank fraud may also be regarded from
the perspective of the bank marketing policy,
namely attracting a number as big as possible of
customers and, respectively, the unsustainable
increase of the market share, that have
generated relaxed credits that have not passed
through the lucid filter of a deep economicalfinancial analysis, or from the desire to attract
big notorious economical agents looking for
certain opportunities to obtain some cheap
credits.
Bank criminality has three components:
Offences accomplished by the
administrators or the leaders of the banks for
their own interest or for the interest of their
close persons;
Offences accomplished by the bank
clerks, based on subsequently accomplishing
certain corruption acts;
Offences accomplished by the bank
customers, with or without the complicity of

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bancar romnesc au avut loc fraude de


proporii n sistemul bancar din care am aminti
cazurile Banca Agricol, Banca Columna,
Dacia Felix, Bancorex, Credit Bank, Bancoop,
BCR Sucursala Gorj, tentativa de fraudare de
la BRD- Filiala Iai, n care administratorii
acestora, direct sau n complicitate cu persoane
apropiate, au produs prejudicii uriae, prin
nsuirea unor fonduri ce valoreaz mii de
miliarde de lei4.
n aceast perioad sistemul bancar
romn a fost folosit i pentru splarea banilor
murdari provenii prin evaziune i contraband,
transferarea ilegal peste frontier a unor sume
importante n dolari pentru care nu exist nici
un fel de justificare i ascunderea sub
acoperirea principiului secretului operaiunilor
a afacerilor personale ilicite5.
Alinierea sistemului bancar romnesc la
aquis-ul comunitar a fost realizat prin
Ordonana de Urgen a Guvernului nr. 99 din
26.12.2006 privind instituiile de credit i
adecvarea capitalului publicat n Monitorul
Oficial, Partea I, nr. 1027 din 27/12/2006 care
a produs i o remodelare a cadrului juridic n
care entitile bancare i nonbancare i
desfoar activitatea prin reglementarea
condiiilor de acces la activitatea bancar i de
desfurare a acesteia pe teritoriul Romniei,
supravegherea prudenial a instituiilor de
credit i a societilor de servicii de investiii
financiare i supravegherea sistemelor de plti
i a sistemelor de decontare a operaiunilor cu
instrumente financiare.
Aceasta se aplic instituiilor de credit,
persoane juridice romne, inclusiv sucursalelor
din strintate ale acestora i instituiilor de
credit din alte state membre, respectiv din state
tere, n ceea ce privete activitatea acestora
desfurat n Romnia. De asemenea, se
aplic societilor de servicii de investiii
financiare i societilor de administrare a
investiiilor care au n obiectul de activitate
administrarea portofoliilor individuale de
investiii, potrivit prevederilor Capitolului X
din Titlul III, Partea I.
Un aspect juridic important de analizat n
cadrul demersului nostru l constituie

the bank clerks.


During the maturation of the Romanian
bank system, there have been important fraud in
the bank system, among which we should
mention the cases: Agricultural Bank, Columna
Bank, Dacia Felix, Bancorex, Credit Bank,
Bancoop, BCR Gorj branch, the fraud attempt
from BRD- Iai branch, where their managers
produced directly or in complicity with close
persons huge damages, by taking possession of
some funds of thousands of billion lei19.
In this time, the Romanian bank system
has been also used for washing the dirty money
resulted from evasion and contraband, the
illegal transfer abroad of certain important
amounts of dollars for which there is no
justification and the hiding of the illicit personal
business under the cover of the principle of the
secrete of the operations20.
The alignment of the Romanian bank
system to the community acquis has been
accomplished by the Urgent Ordinance of the
Government no. 99 since 26.12.2006 regarding
the credit institutions and the adequacy of the
capital published in the Official Gazette, Part I,
no. 1027 since 27/12/2006 that has also
produced a remodelling of the juridical frame
where the bank and non-bank entities develop
their activity by regulating the access conditions
to the bank activity and to its development on
Romanias territory, the prudent supervision of
the credit institutions and of the societies of
financial services and investments and the
supervision of the payment systems and of the
systems of discounting the operations with
financial tools.
This is applied to the credit institutions, to
the Romanian juridical entities, inclusively to
their branches abroad and to the credit
institutions from other member states,
respectively from the third states, regarding
their activity developed in Romania. It is also
applied to the societies of services of financial
investments and to the societies of management
of the investments having in their activity object
the management of the individual portfolios of
investments, according to the stipulations of the
10th Chapter of the 3rd Title, Part I.

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A juridical aspect important to analyse in


frame of our approach is constituted by the
opposability of the bank secrete. The law
institutes the obligation to keep the bank secrete
with an erga omnes effect, except for the organs
of criminal pursuit. Referring to the report
between these and the banks, art. 114 stipulates
that the credit institutions are forced to supply
information such as the bank secrete, after
starting the criminal pursuit against a customer,
at the written requirement of the prosecutor or
of the judicial court or, depending on the case,
at the written requirement of the criminal
research organs, with the prosecutors
authorization, and art. 116 stipulates that the
persons skilled to require and/or to receive
information such as the bank secrete according
to the present chapter are forced to keep its
confidentiality and they may only use them in
the purpose they required it or in the purpose it
was supplied to them, according to the law.
The juridical frame of the bank activity
is also completed by other normative
documents, among which:
- Law no. 312 since June 28th,
2004, regarding the Status of the National Bank
of Romania;
- Ordinance no. 10 since
nd
January 22 , 2004, regarding the bankruptcy of
the credit institutions21;
- Regulation no. 1 since
February 23rd, 2001 regarding the organization
and the functioning of the Central of Paying
Incident s to the National Bank of Romania22;
- Regulation no. 4 since April
th
2. Cauze i condiii juridice i 7 , 2004, regarding the organization and the
nonjuridice care determin comiterea de functioning of the Central of Bank Risks to the
National Bank of Romania23.
infraciuni n domeniu

opozabilitatea secretului bancar. Legea instituie


obligaia pstrrii secretului bancar cu efect
erga omnes cu excepia organelor de urmrire
penal. Referitor la raportul ntre acestea i
bnci, art. 114 prevede c instituiile de credit
sunt obligate s furnizeze informaii de natura
secretului bancar, dup nceperea urmririi
penale mpotriva unui client, la solicitarea
scris a procurorului sau a instanei
judectoreti ori, dup caz, a organelor de
cercetare penal, cu autorizarea procurorului,
iar art. 116 prevede c persoanele abilitate s
solicite i/sau s primeasc informaii de natura
secretului bancar potrivit prezentului capitol
sunt obligate s pstreze confidenialitatea
acestora i le pot utiliza numai n scopul pentru
care le-au solicitat sau le-au fost furnizate,
potrivit legii.
Cadrul juridic al activitii bancare este
completat i de alte acte normative printre care:
- Legea nr. 312 din 28 iunie
2004, privind Statutul Bncii Naionale a
Romniei;
- Ordonana nr. 10 din 22
ianuarie 2004, privind falimentul instituiilor de
credit6;
- Regulamentul nr. 1 din 23
februarie 2001 privind organizarea i
funcionarea la Banca National a Romniei a
Centralei Incidentelor de Pli7;
- Regulamentul nr. 4 din 7
aprilie 2004, privind organizarea i
funcionarea la Banca Naional a Romniei a
Centralei Riscurilor Bancare8.

2. Juridical and Non-juridical Causes


and
Conditions
Determining
the
cel mai atractiv al economiei: aici se ntlnesc
banii curai cu banii murdari. Instituiile Accomplishment of Offences in the Field
financiar-bancare sunt dispuse s absoarb
The finances and the banks represent the
produsul financiar al criminalitii organizate
most
attractive
field of the economy: here clean
ncercnd s-l fac nedectabil i s-i confere
9
money
meets
dirty
money. The financial-bank
aspectul de legalitate
Printre condiiile care favorizeaz institutions are willing to absorb the financial
product of the organized criminality, trying to
comiterea de ilegaliti n domeniu amintim:

Finanele i bncile reprezint teritoriul

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a. interfernele ntre mediul economic i


cel bancar, adesea, afectat de asocierea
bancherilor sau a unor funcionari bancari la
diferite grupuri de interese formale i mai ales
informale ale cror obiective de afaceri sunt
satisfcute pe fondul posibilitii nclcrii legii
sau ocultrii efectelor bilaniere ale creditelor
neperformante ori prin novaiunea subsecvent
a acestora.
b. incapacitatea autoritilor de control
intern bancar sau judiciar care genereaz
posibilitatea acordrii unor credite n condiii
ilegale sau pgubitoare pentru entitatea
bancar. Lacunele autoritilor judiciare n
acest domeniu sunt datorate i lipsei unor
procurori sau investigatori specializai care
subiacent genreaz o vitez redus de reacie.
c. interaciunile cu mediul politic care de
foarte multe ori i-a folosit n mod interesat
influena pentru intermedierea unor credite
pguboase pentru bnci, n special a celor cu
capital de stat;
d. managementul neperformant al
entitilor bancare constituie un alt element ce
se repercuteaz negativ asupra activitii
bancare. Acesta, dublat de lipsa de transparen
a actelor de administrare a partrimoniului
societii bancare, genereaz mediul propice
ncheierii unor tranzacii asimetrice cu efect
pgubitor asupra bncii.
Una dintre constantele criminogene
actuale o constituie dinamica profund
ascendent criminalitii financaire la nivel
global i cu deosebire a criminalitii bancare
care mbrac noi forme de manifestare, unele
sofisticate, necunoscute pn acum, fiind n
fond produsul aciunii unor grupuri organizate
de adevrai profesioniti10.
Cauzele criminalitii bancare se
circumscriu urmtoarelor arii:
modificrile repetate ale procedurilor
de lucru n interiorul instituiei;
interveniile conductorilor bncii pe
lng unii funcionari bancari de a
rezolva favorabil cereri formulate de
unele firme sau persoane;
existena n cadrul bncilor a unor
relaii de rudenie ntre angajai;

make it undetectable and to offer it the legality


aspect24
Among the conditions favouring the
accomplishment of illegalities in the field, we
mention:
a. the interferences between the
economical environment and the bank one,
affected by the association of the bankers or of
some bank clerks to different groups of formal
and especially informal interests whose
business objectives are satisfied based on the
possibility to disrespect the law or to occult the
balance effects of the unprofessional credits or
by their subsequent novation.
b. the incapacity of the intern bank or
judicial control authorities that generate the
possibility to grant some credits in conditions
that are illegal or damaging for the bank entity.
The lacunas of the judicial lacunas in this field
occur also due to the lack of some prosecutors
or specialized investigators that generate
adjacently a reduced speed of reaction.
c. the interactions with the political
environment that has often used its influence in
an interested manner for intermediating some
credits damaging for the banks, especially of
the ones with state capital;
d. the unprofessional management of the
bank entities constitutes another element that
has negative influences on the bank activity.
This, doubled by the lack of transparency of the
acts of management of the bank society
patrimony,
generates
the
environment
favourable for contracting certain asymmetrical
transactions with damaging effects for the bank.
One of the current criminal constancies is
constituted by the deeply ascendant dynamics
of the financial criminality at the global level
and especially of the bank criminality that has
new ways of manifestation, some of them
sophisticated, unknown until now, being
basically the product of the action of certain
groups organized by real professionals25.
The causes of the bank criminality are
circumscribed to the following areas:
The repeated changes of the working
procedures inside the institution;
The interferences of the bank leaders to

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some bank clerks for solving in a


favourable
manner
requirements
formulated by certain firms or persons;
The existence of certain family
relationships between the employees
inside the banks;
The promotions accomplished based on
subjective criteria both in the leading
functions and in the execution ones;
The possibility to use some
equalization documents in order to
obtain some credits;
The lack of efficiency of the intern
control and the tendency to hide the
minor frauds;
The centralization of the power to
decide and appreciate the opportunities
in case of some valuable credits; thus,
the strictly professional initiative may
change the inside regulations and the
legal stipulations that, by the apparently
confuse wording, often offer the
impenetrability of the system by any
checking or control tool26.
The marketing policy of the bank
interested in the increase of the value of
the granted credits and respectively of
the market share.

promovrile efectuate pe criterii


subiective att n funciile de conducere
ct i n cele de execuie;
posibilitatea utilizrii unor documente
de echivalare n scopul obinerii unor
credite;
lipsa de eficien a controlului intern i
tendina de ascundere a fraudelor
minore;
centralizarea puterii de decizie i
apreciere a oportunitii n cazul unor
credite de valoare mare; astfel,
iniiativa strict profesional poate
modifica regulamentele interioare i
dispoziiile legale, care, adeseori prin
formularea aparent confuz confer
impenetrabilitatea" sistemului de ctre
vreun instrument de verificare i
control11.
Politica de marketing a bncii intersat
de creterea valorii creditelor acordate
i respectiv, a cotei de pia.
3. Reglementarea
fraudei bancare

normativ

Legislaia
bancar
romneasc
incrimineaz urmtoarele fapte susceptibile de
a fi comise de persoane din cadrul conducerii
companiilor multinaionale bancare ori a
filialelor sau sucursalelor acestora care
opereaz pe teritoriul Romniei:
1. Desfurarea de activiti interzise
potrivit art. 5 de ctre o persoan, pe cont
propriu sau pe contul unei entiti care nu este
institutie de credit12.
Articolul 5 al al O.U.G. nr 99/2006
privind instituiile de credit i adecvarea
capitalului introduce interdicia oricarei
persoane fizice, juridice sau entitate fr
personalitate juridic, ce nu este institutie de
credit, s se angajeze ntr-o activitate de
atragere de depozite sau de alte fonduri
rambursabile de la public, ntr-o activitate de
emitere de moned electronic ori ntr-o
activitate de atragere i/sau gestionare de sume
de bani provenite din contribuiile membrilor
unor grupuri de persoane constituite n vederea

3. Normative Regulation of Bank


Fraud
The Romanian bank legislation
incriminates the following acts susceptible to be
accomplished by persons in frame of the
leadership of the bank multinational companies
or of their branches or filials operating on
Romanias territory:
1. The development of forbidden
activities according to art. 5 by a person, on his
own, or in the account of an entity that is not a
credit institution27.
Article 5 of U.O.G. no. 99/2006
regarding the credit institutions and the
adequacy of the capital introduce the
interdiction of any natural person, any juridical
entity or any entity with no juridical personality

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acumulrii de fonduri colective i acordrii de


credite/mprumuturi din fondurile astfel
acumulate pentru achiziionarea de bunuri. Cu
alte cuvinte, scopul reglementrii este acela de
a mpiedica persoanele interesate s desfoare
activiti de natur bancar, s realizeze acest
lucru n alt cadru dect cel legal, unde este
necesar autorizarea prealabil a B.N.R..
Banca Naional a Romniei este
abilitat s determine dac o activitate
reprezint ori nu atragere de depozite sau alte
fonduri rambursabile de la public, activitate
bancar, activitate de emitere de moned
electronic ori activitate de atragere i/sau
gestionare de sume de bani provenite din
contribuiile membrilor unor grupuri de
persoane constituite n vederea acumulrii de
fonduri
colective
i
acordrii
de
credite/mprumuturi din fondurile astfel
acumulate pentru achiziionarea de bunuri
i/sau servicii de ctre membrii acestora.
Determinarea naturii activitii, exprimat de
Banca Naional a Romniei este obligatorie
pentru prile interesate13.
2. Utilizarea neautorizat de ctre o
persoan a unei denumiri specifice unei
instituii de credit, cu nclcarea dispoziiilor
art. 6.
Articolul 6 al O.U.G. nr 99/2006
privind instituiile de credit i adecvarea
capitalului, interzice oricrei persoane, alta
dect o instituie de credit autorizat, s
utilizeze denumirea de "banc" sau
"organizaie
cooperatist
de
credit",
"cooperativ de credit", "casa central a
cooperativelor de credit", "banc cooperatist",
"banc
central
cooperatist",
"banc
ipotecar/banc de credit ipotecar", "banc de
economisire i creditare n domeniul locativ",
"instituie emitent de moned electronic" sau
derivate ori traduceri ale acestor denumiri, n
legatur cu o activitate, un produs sau un
serviciu, cu excepia cazului n care aceast
utilizare este stabilit sau recunoscut prin lege
sau printr-un acord internaional, sau cnd, din
contextul n care este utilizat denumirea
respectiv rezult neindoielnic c nu este vorba
despre desfurarea unei activiti bancare.

that is not a credit institution to commit in an


activity of attracting deposits or other
reimbursable funds from the public, in an
activity of emitting an electronic exchange or in
an activity of attracting and/or managing money
amounts resulted from the contributions of the
members of certain groups of persons
constituted in order to accumulate collective
funds and to grant credits/loans from the funds
obtained in this way for purchasing goods. In
other words, the regulating purpose is to stop
the persons interested in developing bank
activities from accomplishing this in another
frame than the legal one, where they need the
prior authorization of R.N.B.
The National Bank of Romania is
skilled to determine whether an activity
represents an attraction of deposits or other
funds reimbursable from the public, a bank
activity, an activity of emitting an electronic
exchange or an activity of attracting and/or
managing money amounts resulted from the
contributions of the members of certain groups
of persons constituted in order to accumulate
collective funds and to grant credits/loans from
the funds accumulated in this way for
purchasing goods and/or services by their
members. Determining the nature of the
activity, expressed by the National Bank of
Romania, is compulsory for the interested
parts28.
2. The non-authorized use by a person
of a name specific to a credit institution, by
disrespecting the stipulations of art. 6.
Article 6 of U.O.G. no. 99/2006
regarding the credit institutions and the capital
adequacy forbids to any person different from
an authorized credit institution, to use the name
of bank or cooperation credit organization,
credit cooperative, central house of the
credit cooperative, cooperation bank,
central cooperation bank, mortgage
ban/mortgage credit bank, saving and
crediting bank in the locative field", institution
emitting electronic exchange, or derived words
or translations of these names, related to an
activity, a product or a service, except for the
case when this use is established or

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Filialele unei instituii de credit care


funcioneaz n Romnia pot utiliza n
denumirea acestora iniialele, sigla, emblema,
denumirea ori alte elemente de identificare ale
instituiei de credit-mam14.
Cu alte cuvinte, scopul reglementrii
este acela de a respecta dreptul la corecta
informare a publicului n legtur cu obiectul
de activitate al unei persoane- legea nefcnd
distincie ntre persoanele fizice i cele juridice
care ar putea fi interesate n desfurarea unei
activiti de natur bancar.
3. O alt infraciune este incriminat
potrivit art. 412 n dou modaliti:
a)fapta unui administrator, director sau
angajat al unei instituii de credit care, cu rea
credin, ncalc dispoziiile art. 171 sau
obstrucioneaz n orice alt mod exercitarea
supravegherii de ctre Banca Naional a
Romniei;
b)fapta oricrei persoane care asigur
conducerea operativ a unei sociei financiare
holding sau a unei societi holding cu
activitate mixt de a obstruciona, n orice mod,
exercitarea de ctre Banca Naional a
Romniei a competenelor sale de
supraveghere a instituiilor de credit.
Art. 171 stipuleaz c instituiile de
credit, persoane juridice romne, sunt obligate
s permit personalului Bncii Naionale a
Romniei i altor persoane mputernicite s
efectueze verificarea, s le examineze
evidenele, conturile i operaiunile i s
furnizeze toate documentele i informaiile
legate de desfurarea activitii, dup cum
sunt solicitate de ctre acetia.
Instituiile de credit, persoane juridice
romne, sunt obligate s transmit Bncii
Naionale a Romniei orice informaii solicitate
de aceasta, n scopul exercitrii competenelor
sale prevzute de lege.
4. Deschiderea de conturi sub nume
fictive15. Conform legii romne este
incriminat doar deschiderea de conturi sub
nume ireale neincriminnd n aceast
prevedere deschiderea de conturi pe numele
altor persoane care nu sunt titularele sumelor
de bani vrsai n acestea n scopul ascunderii

acknowledged by law or by an international


agreement or when, from the context where the
respective name is used, it results indeed that it
is not about the development of a bank activity.
The filials of a credit institution that work in
Romania may use in their names the initials, the
logo, the emblem, the name or other elements
of identifying the mother-credit institution29.
In other words, the regulation purpose is
to respect the right to correctly informing the
audience referring to the activity object of a
person and the law makes no difference
between the natural persons and the juridical
entities that could be interested in developing a
bank activity.
3. Another offence is incriminated
according to art. 412 in two ways:
a) the act of a manager, executive or
employee of a credit institution that disrespects
dishonestly the stipulations of art. 171 or stops
in any other way the exertion of the supervision
by the National Bank of Romania;
b) the act of any person providing the
operative leadership of a holding financial
society or of a holding society with mixed
activity of stopping in any way the exertion by
the National Bank of Romania of its skills of
supervising the credit institutions.
Art. 171 stipulates that the credit
institutions, the Romanian juridical persons are
forced to allow the staff of the National Bank of
Romania and to other persons empowered to
accomplish the checking, to examine their
evidences, accounts and operations and to
supply the documents and the information
related to the activity development, as they are
required by them.
The credit institutions, the Romanian
juridical persons are forced to transmit to the
National Bank of Romania any information it
requires, in order to exert its skills stipulated by
the law.
4. Opening accounts under fictional
30
names . According to the Romanian law, it is
incriminated only the action of opening
accounts under unreal names, without
incriminating in this stipulation the action of
opening accounts under the names of other

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provenienei
acestora
sau
identitatea
adevratului beneficiar.
n opinia noastr, acest element nu face
altceva dect s ngreuneze activitatea de
prevenire i combatere a splrii banilor, n
special a celor provenii din infraciuni de
corupie sau crim organizat.
Pe de alt parte, trebuie s evideniem
faptul c, deschiderea unui cont sub nume
fictiv nu este posibil dect cu complicitatea
funcionarilor bancari, n situaia n care se
utilizeaz un document de identitate falsificat,
pentru c n alte situaii deschiderea unui cont
sub un nume fictiv conduce la imposibilitatea
utilizrii acelui cont.
Dar, trebuie s menionm c, n opinia
noastr, pe baza acestei incriminri n sistemul
bancar romnesc nu pot fi deschise conturi
anonime sau parolate aa cum acestea exist n
alte sisteme bancare, msur menit s
transparentizeze
activitatea
entitilor
financiare bancare i nonbancare.
5. Singura infraciune de natur
contabil aplicabil bncilor este incriminat
de Legea contabilitii nr 82/1991 i constituie
o specie a falsului intelectual i anume:
efectuarea cu tiin de nregistrari inexacte,
precum i omisiunea cu tiin a nregistrrilor
n contabilitate, avnd drept consecin
denaturarea
veniturilor,
cheltuielilor,
rezultatelor financiare, precum i a elementelor
de activ i de pasiv ce se reflect n bilan.
Aceast
incriminare
asigur
mecanismele juridice de prevenire a mascrii
unor credite neperformante sau reflectarea unor
rezultate financiare inexacte la nivelul
entitilor bancare care s ntrzie instituirea
oportun a mecanismelor de supraveghere sau
administrare special de ctre B.N.R.
6. Actele de corupie ce se pot comite
la nivelul unei instituii bancare fac obiectul
unei
reglementri
incriminatoare
prin
intermediul prevederilor art. 1 lit. b,c i e, art. 6
i art. 17. lit. d din Legea 78/2000 pentru
prevenirea, descoperirea i sancionarea
faptelor de corupie.
Astfel, n domeniul bancar, legislaia
romneasc admite sancionarea lurii de mit,

persons who are not holders of the money


amounts poured in it in order to hide their
provenience or the identity of the real
beneficiary.
In our opinion, this element does
nothing but hardening the activity of preventing
and combating the money washing, especially
of the money coming from offence of
corruption or organized crime.
On the other hand, we should spotlight
the fact that the opening of an account under a
fictional name is possible only with the
complicity of the bank clerks, when they use a
fake identity document because, in other
situation, the opening of an account under a
fictional name leads to the impossibility of
using that account.
But, we should mention that, in our
opinion, based on this incrimination in the
Romanian bank system, we cannot open
anonymous or password accounts as there are in
other bank systems, a measure meant to make
transparent the activity of the bank and nonbank financial entities.
5. The only accountable offence applied
to the banks is incriminated by the Accountancy
Law no. 82/1991 and it constitutes a species of
the intellectual fake, namely: the conscious
accomplishment of inexact registrations, and also
the conscious omission of the registrations in
accountancy, having as a consequence the
falsification of the incomes, of the expenditures,
of the financial results, and also of the active and
passive elements reflected in the balance sheet.
This incrimination provides the juridical
mechanisms of masking certain unprofessional
credits or reflecting certain inexact financial
results at the level of the bank entities that
should delay the opportune institution of the
mechanisms of supervision or special
administration by N.B.R.
6. The corruption acts that may be
accomplished at the level of a bank institution,
making the object of an incriminating
regulation by means of the stipulations of art. 1
letter b,c and e, art. 6 and art. 17. letter d of
Law 78/2000 for preventing, discovering and
sanctioning the corruption acts.

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primirii de foloase necuvenite i abuzul contra


intereselor publice svrite de un funcionar
bancar sau o persoan din conducerea unei
entiti bancare.
n concluzie, analiza cadrului juridic de
incriminare a fraudei bancare poate fi
considerat, n opinia noastr, unul extrem de
simplu i adaptat cerinelor europene n
materie. Simplitatea acestuia i poate conferi
flexibilitatea extrem de necesar atingerii
scopului pentru care a fost instituit n condiiile
asigurrii deplinei legaliti a activitilor
investigative derulate n vederea prevenirii i
combaterii ilegalitilor bancare.
Dincolo de aceast simplitate, rmne
ns, onctuozitatea fluxurilor judiciare,
administrative i bancare implicate n
descoperirea fraudelor, lipsa de specializare a
aparatului investigativ, toate acestea cu
consecine directe asupra sntii sistemului
bancar i mediului de afaceri.
Nutrim sperana c actuala criz
economico-financiar nu se va repercuta
extrem de negativ asupra sistemului bancar
romnesc i, mai ales, c nu va crea condiii
favorizatoare pentru comiterea fraudelor
sistemice n sfera financiar-bancare.
Bibliografie:
C. Voicu, Georgeta Ungureanu, Adriana
Voicu-Globalizarea
i
criminalitatea
financiar-bancar, Editura Universul Juridic,
Bucureti, 2005
C. Voicu Criminalitatea afacerilor ,
Editura M.-I., Bucureti, 1997.
C. Voicu, F. Sandu, I. Dasclu Frauda n
domeniul financia, bancar i al pieei de
capital , Editura Trei, Bucureti, 1998.
C.Voicu, A.C. Voicu, I. GeamnuCriminalitatea organizat n domeniul
afacerilor. Edit. Pildner@Pildner 2006
C. Voicu, Georgeta Ungureanu, Adriana
Voicu-Globalizarea
i
criminalitatea
financiar-bancar, Editura Universul Juridic,
Bucureti, 2005.
G. Ungureanu, Al.Boroi- Introducere n
criminologia aplicat, Editura Universul

Therefore, in the bank field, the


Romanian legislation admits the sanctioning of
taking bribe, of receiving undeserved credits
and the abuse against the public interests
accomplished by a bank clerk or by a person in
the leadership of a bank entity.
In conclusion, the analysis of the
juridical frame of incriminating the bank fraud
may be considered, in our opinion, extremely
simple and adapted to the European
requirements in matter. Its simplicity may offer
to it the flexibility that is extremely necessary
for reaching the purpose for which it was
instituted in the conditions of providing the full
legacy of the investigative activities developed
in order to prevent and combat the bank
illegalities.
Beyond this simplicity, it is also the
oiliness of the judicial, administrative and bank
flows involved in the discovery of the frauds,
the lack of specialization of the investigative
device, all of these having direct consequences
on the health of the bank system and of the
business environment.
We hope that the current economicalfinancial crisis will not have extremely negative
effects on the Romanian bank system and,
especially that it will not create conditions
favourable for accomplishing systemic frauds in
the financial-bank sphere.
Bibliography:
C. Voicu, Georgeta Ungureanu, Adriana VoicuGlobalization
and
Financial-Bank
Criminality, Juridical Universe Press,
Bucharest, 2005
C. Voicu Business Criminality, M.-I. Press,
Bucharest, 1997
C. Voicu, F. Sandu, I. Dasclu Fraud in the
Financial Field, in the Bank Field and in the
Market Capital Field, Trei Press, Bucharest,
1998.
C.Voicu, A.C. Voicu, I. Geamnu- Organized
Criminality
in
the
Business
Field.
Pildner@Pildner Press 2006,
C. Voicu, Georgeta Ungureanu, Adriana VoicuGlobalization
and
Financial-Bank

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Analele Universitii Constantin Brncui din Trgu Jiu, Seria tiine Juridice, Nr. 2/2011

Juridic, Bucureti, 2004.


I. Dasclu Centrele financiare offshore,
paradisurile fiscale i secretul bancar,
Editura Argument, Bucureti, 2001
T. Amza Conotaii criminogene i noi
riscuri pentru ordinea public , Bucureti,
2000.

Criminality, Juridical Universe Press,


Bucharest, 2005.
I. Dasclu Offshore Financial Centres,
Fiscal Paradises and Bank Secrete, Argument
Press, Bucharest, 2001,
G. Ungureanu, Al.Boroi- Introduction in
Applied Criminology, Juridical Universe Press,
Bucharest, 2004.
T. Amza Criminal Connotations and New
Risks for the Public Order, Bucharest, 2000.

C. Voicu, Georgeta Ungureanu, Adriana Voicu-Globalizarea i criminalitatea financiar-bancar, Editura Universul


Juridic, Bucureti, 2005, pag.440.
2
C. Voicu Criminalitatea afacerilor , Editura M.-I., Bucureti, 1997.
3
C. Voicu, F. Sandu, I. Dasclu Frauda n domeniul financia, bancar i al pieei de capital , Editura Trei, Bucureti,
1998.
4
T. Amza Conotaii criminogene i noi riscuri pentru ordinea public , Bucureti, 2000.
5
I. Dasclu Centrele financiare offshore, paradisurile fiscale i secretul bancar, Editura Argument, Bucureti, 2001,
pag.4 -6.
6
Publicat n M. Of. nr. 84 din 30 ianuarie 2004, cu modificrile i completrile aduse de Legea nr. 278 din 23 iunie 2004.
7
Publicat n M. Of. nr. 120 din 9 martie 2001, cu modificrile i completrile aduse de: Circulara nr. 21 din 1 iulie 2002;
Rectificarea nr. 21 din 1 iulie 2002; Circulara nr. 15 din 26 iulie 2004; Regulament nr. 7 din 26 iulie 2005.
8
Publicat n M. Of. nr. 739 din 16 august 2004 cu modificrile aduse de Regulamentul nr. 2/2007.
9
C.Voicu, A.C. Voicu, I. Geamnu- Criminalitatea organizat n domeniul afacerilor. Edit. Pildner@Pildner 2006, pg. 211
10
C. Voicu, Georgeta Ungureanu, Adriana Voicu-Globalizarea i criminalitatea financiar-bancar, Editura Universul
Juridic, Bucureti, 2005.
11
Georgeta Ungureanu, Al.Boroi- Introducere n criminologia aplicat, Editura Universul Juridic, Bucureti, 2004.
12
Art.410 al O.U.G. nr 99/2006 privind instituiile de credit i adecvarea capitalului
13
Art. 5 alin 5 al O.U.G. nr 99/2006 privind instituiile de credit i adecvarea capitalului
14
Art. 6 alin. 2 al O.U.G. nr 99/2006 privind instituiile de credit i adecvarea capitalului
15
Art. 413 al al O.U.G. nr 99/2006 privind instituiile de credit i adecvarea capitalului
16
C. Voicu, Georgeta Ungureanu, Adriana Voicu-Globalization and Financial-Bank Criminality, Juridical Universe Press,
Bucharest, 2005, pag.440.
17
C. Voicu Business Criminality, M.-I. Press, Bucharest, 1997.
18
C. Voicu, F. Sandu, I. Dasclu Fraud in the Financial Field, in the Bank Field and in the Market Capital Field, Trei
Press, Bucharest, 1998.
19
T. Amza Criminal Connotations and New Risks for the Public Order, Bucharest, 2000.
20
I. Dasclu Offshore Financial Centres, Fiscal Paradises and Bank Secrete, Argument Press, Bucharest, 2001, pag.4 6.
21
Published in the Official Gazette no. 84 since January 30th, 2004, with the changes and completions brought by Law no.
278 since June 23rd, 2004.
22
Published in the Official Gazette no. 120 since March 9th, 2001, with the changes and the completions brought by: Circular
no. 21 since July 1st, 2002; Rectification no. 21 since July 1st, 2002; Circular no. 15 since July 26th, 2004; Regulation no. 7
since July 26th, 2005.
23
Published in the Official Gazette no. 739 since August 16th, 2004 with the changes brought by Regulation no. 2/2007.
24
C.Voicu, A.C. Voicu, I. Geamnu- Organized Criminality in the Business Field. Pildner@Pildner Press 2006, pg. 211
25
C. Voicu, Georgeta Ungureanu, Adriana Voicu-Globalization and Financial-Bank Criminality, Juridical Universe Press,
Bucharest, 2005.
26
Georgeta Ungureanu, Al.Boroi- Introduction in Applied Criminology, Juridical Universe Press, Bucharest, 2004.
27
Art.410 of U.O.G. no. 99/2006 regarding the credit institutions and the capital adequacy
28
Art. 5 paragraph 5 of U.O.G. no. 99/2006 regarding the credit institutions and the capital adequacy
29
Art. 6 paragraph 2 of U.O.G. no. 99/2006 regarding the credit institutions and the capital adequacy
30
Art. 413 of U.O.G. no. 99/2006 regarding the credit institutions and the capital adequacy

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