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d) foreign branches of the institutions referred to under letters a) through c), that are Romanian
legal entities;
e) Deposit Guarantee Fund in the Banking System, established pursuant to the Government
Ordinance No. 39/1996 governing the creation and operation of the Deposit Guarantee Fund in the
banking system, republished, as subsequently amended and completed.
Article 3 The annual financial statements must be accompanied by a written statement whereby
the management undertakes its responsibility about the preparation thereof, in accordance with the
accounting regulations harmonised with the European Directives.
Article 4 (1) The annual financial statements prepared by the institutions listed in Article 2 shall
be subject to a statutory audit.
(2) The consolidated annual financial statements prepared by the institutions listed in Article 2, as
parent companies, shall also be subject to a statutory audit.
Article 5 The National Bank of Romania shall monitor the enforcement of the provisions of this
Order.
Article 6 This Order shall come into force on the 1 st of January 2012.
Article 7 Upon entry into force of this Order, the Order of the National Bank of Romania No.
13/2008 for the approval of the accounting Regulations harmonised with the European Directives,
applicable to credit institutions, to non-bank financial institutions and to the Deposit Guarantee
Fund in the banking system, published in Part I of the Official Gazettes of Romania Nos. 879
and 879 bis of 24 December 2008, as subsequently amended and completed, as well as any other
contrary provisions, are hereby repealed.
Article 8 This Order shall be published in Part I of the Official Gazette of Romania.
Pp.
The Chairman of the Board of Directors of the National Bank of Romania,
Florin Georgescu
Bucharest, 27 December 2011.
No. 27
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