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ORDER No. 27/ 27 December 2010
Official Gazette, Part I, No. 930 of 28 December 2011
effective as of 28 December 2011,
to approve the accounting regulations harmonised with the European directives
Having regard to the provisions of Articles 22 and 54 of Law No. 93/2009 on non-bank financial
institutions, as subsequently amended and completed, to the provisions of Article 36 of the
Government Ordinance No. 39/1996 on the establishment and operation of the Deposit-guarantee
Fund in the Banking System, republished, as subsequently amended and completed, of Article
34 of the Government Emergency Ordinance No. 113/2009 on payment services, approved as
amended by Law No. 197/2010, as subsequently amended and completed, and to the provisions of
Article 37 of Law No. 127/2011 governing the issuance of electronic money,
According to Article 4, paragraph 3, letter a) of the Accounting Law 82/1991, republished, as
subsequently amended and completed, of Article 48 of Law 312/2004 on the Statutes governing the
National Bank of Romania, of Article 48 of the Government Ordinance No. 39/1996, republished,
as subsequently amended and completed, of Article 36 of the Government Emergency Ordinance
No. 113/2009, approved as amended by Law 197/2010, as subsequently amended and completed,
and of Article 40 of Law 127/2011,
The National Bank of Romania hereby issues the following Order:
Article 1 The Accounting Regulations, harmonised with the European directives indicated in the
Annex*) are hereby approved.
___________
*) The Annex was published in Part I of the Official Gazette of Romania No. 930 bis which can
be purchased from the Public Relations Centre of the “Official Gazette” public corporation, located
in Bucharest at 1, Panduri Street.
Article 2 The provisions of this Regulation shall apply to:
a) non-bank financial institutions placed registered with the General Registry according to the
provisions of Law 93/2009 on non-bank financial institutions, as subsequently amended and
completed;
b) payment institutions that extend loans related to the payment services and whose activity
is limited to the provision of payment services, according to the provisions of Article 22 of the
Government Emergency Ordinance No. 113/2009 on payment services, approved as amended by
Law 197/2010, as amended and completed;
c) institutions emitting electronic money, that grant loans related to the payment services and
whose activity is limited to the emission of electronic money and the provision of payment services,
according to the provisions of Article 22 of Law 127/2011 governing the issuance of electronic
money;
d) Romanian branches of the foreign institutions referred to at letters a) through c);
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