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and that the lender, following the analyses made, deems equivalent to community standards). If the credit risk has been partially transferred, the credit risk mitigating quality of the insurance policy can only be taken into account for the transferred portion; c) the internal rules of the lenders refer to a coefficient not exceeding 0.8 for the deduction of the exposure thereof to the debtor, as well as the assessment methodology of the position of the issuing insurance/reinsurance companies and the coefficient level for every such issuer/category of issuers can be determined. Article 11 - (1) The express, irrevocable and unconditional guarantees that are granted by the credit guarantee funds (CGF) in Romania by brokering the resources allocated for this purpose by central authorities and for which central authorities undertake responsibility, can be considered express, irrevocable and unconditional guarantees issued by the government 4 if: a) the allocated funds are effectively transferred by the central authorities to the CGF; and b) the CGF can prove to the lender that they have a proper management system that can distinctly indicate such funds, and they are only used for guaranteeing the related risks. (2) The provisions of paragraph (1) shall only apply if the lender has the documentation certifying that the requirements are met. Article 12 (1) The guarantees related to the exposures representing the principal of the credits classified as “loss” are adjusted by applying coefficients established by the lender, for every separate category/case. The value of these coefficients cannot exceed 0.25. (2) The lender must have the supporting documentation that is needed to establish the value of the coefficients provided under paragraph(1). (3) The guarantees related to the exposures that represent current/outstanding interest, attached to the credits specified under paragraph (1) shall not be taken into account, and the coefficient applied to the amounts of these guarantees is zero. Article 13 - Notwithstanding the provisions of Article 12, the guarantees provided for under headings Nos. 1-6 of the table in Annex No. 2 are adjusted by coefficients whose value cannot exceed 0.5. CHAPTER III Classification of credits and calculation of the necessary specific credit risk provisions Article 14 For the enforcement of the provisions of this chapter, lenders must ensure the fulfilment of the requirements provided for under Chapter V - “Information requirements”. Article 15 - Lenders classify exposures in the following categories: a) standard; b) under supervision; c) substandard; d) doubtful; e) loss. 4 The express, irrevocable, and unconditional guarantees that are issued by the state have, according to the Table in Annex No. 2, a deduction coefficient of 1 at the most. 112 60184_file_interior_lucian_v9.indd 112 11/5/2012 9:22:06 AM
Article 16 - The exposure incurred by a lender to a certain debtor shall fall into a single classification category based on the principle of the “declassification by contamination”, by taking into account the weakest of the individual classification categories, respectively. Article 17 - For purposes of credit classification and in order to establish the specific credit risk provisions required, the following stages have to be completed: 1. credit classification 1.1. identify, from amongst the amounts registered in the credit accounts, all the statements that represent exposures deriving from operations conducted with a certain debtor and identify, for each of these exposures, the other attributes that are necessary to perform the classification/provisioning operation; 1.2. classify these exposures by simultaneously applying the following criteria: a) debt service; b) initiation of debt recovery proceedings. The correspondence between criteria and classification categories is described in Table No. 1 of Annex No. 3; 1.3. reclassify these exposures into a single category, based on the principle of declassification by contamination. NOTE: For optimisation purposes, the last two stages can be integrated into a single stage that should ensure directly the global classification of the exposures in question, without establishing individual classification categories; 2. Calculation of the necessary specific credit risk provisions: (2.1) diminishing the exposures, from the previous stage, which are guaranteed under the provisions of Chapter II “Guarantee-based reduction of exposures”; 2.2. applying the provisioning coefficient to the exposures that were processed previously and which are subject to the creation of specific credit risk provisions; the correspondence between the classification categories and the provisioning coefficients is described in Table No. 2 of Annex No. 3; 3. resuming stage 1 and 2 for all other debtors in relation to which the lender is incurring exposure to credits. CHAPTER IV The establishment, adjustment, and use of the specific provisions for credit risk. Article 18 - Establishing the specific credit risk provisions concerns their creation and is made by registering the amount of the necessary specific credit risk provisions under expenses. Article 19 - The adjustment of the specific credit risk provisions refers to changing their existing level in order to restore the equal proportion of the existing level vs the required level, and is performed by posting as an expense the difference between the balance level of the specific credit risk provisions and the necessary level, or by re-posting the difference between the existing balance of the specific credit-risk provisions and the needs as income. Article 20 - Using the specific credit risk provisions refers to writing off the specific credit risk provisions and is performed by carrying forward, as income, the amount the represents the balance 113 60184_file_interior_lucian_v9.indd 113 11/5/2012 9:22:06 AM
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Piaţa Instituţiilor Financiare Ne
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60184_file_interior_lucian_v9.indd
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Ordinul nr. 27 din 27.12.2011 - pen
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Antoaneta Curteanu Presedintele ALB
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lutii viabile de rezolvare a confli
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De la istoria leasingului si a cred
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finantare a vietii cotidiene a unei
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Leasingul in prima jumatate a secol
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cu mobilizarea americanilor pentru
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in aceasta piata locala. Exista nev
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consum, in special cele in devize (
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inregistrate in Registrul General,
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activitate. In timp ce dezvoltarea
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credite acordate persoanelor cu stu
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acestuia in puterea si in rolul sau
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Evolutia pietei de leasing financia
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Piata de leasing financiar din Roma
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Piata de leasing financiar (echipam
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Piata de leasing din Romania dupa n
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Piata de leasing din Romania dupa n
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Outstanding by Loan Type Portofoliu
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New Credit for Personal Consumption
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New Credit Granted by Client Age Cr
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New Credit Granted by Client Macro-
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New Credit Granted by Marital Statu
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New Credit Granted by Net Income of
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Criminalitate de Business Intrebare
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se expuna incalcarii anumitor preve
Page 61 and 62: 60184_file_interior_lucian_v9.indd
Page 63 and 64: pentru a evita astfel plata TVA la
Page 65 and 66: Incepeam acest articol prin a spune
Page 67 and 68: Provocări curente privind aplicare
Page 69 and 70: Există trei tipuri de relații de
Page 71 and 72: ea justă sau fluxurile de trezorer
Page 73 and 74: Acoperirea fluxurilor de trezorerie
Page 75 and 76: • transferă activul financiar, i
Page 77 and 78: Achiziția unui portofoliu de crean
Page 79 and 80: cu dificultăți operaționale care
Page 81 and 82: prevăzând clasificarea în două
Page 83 and 84: VI. Texte legislative pentru IFN-ur
Page 85 and 86: modernisation, consolidation or exp
Page 87 and 88: (3) In case there is no legal oblig
Page 89 and 90: elevant competent authorities, with
Page 91 and 92: ORDER No. 25/2011 of the National B
Page 93 and 94: ANNEX OF NBR ORDER NO. 25/2011 STAT
Page 95 and 96: 19. - category 1*) 20. - category 2
Page 97 and 98: 7. - category 2**) 8. Total (lines
Page 99 and 100: Item No. Classification categories
Page 101 and 102: 1*) 23. - category 2*) 24. Total (l
Page 103 and 104: ORDER No. 27/ 27 December 2010 Offi
Page 105 and 106: Order No. 4 din 8 March 2012 Publis
Page 107 and 108: Item Classification Gross exposures
Page 109 and 110: f) A Category countries - Member St
Page 111: the requirements provided for under
Page 115 and 116: CHAPTER VI Reporting requirements A
Page 117 and 118: 117 60184_file_interior_lucian_v9.i
Page 119 and 120: 119 60184_file_interior_lucian_v9.i
Page 121 and 122: categories, as defined in RNTR 2, e
Page 123 and 124: (3) The tax reduction rate, provide
Page 125 and 126: the time when this Law takes effect
Page 127 and 128: Annex No. 2 - Pollution tax rates,
Page 129 and 130: Annex No. 3 - pollution tax rates,
Page 131 and 132: Annex No. 5 - Additional pollution
Page 133 and 134: (3) The amounts shall be refunded b
Page 135 and 136: “l^1) 50% of the costs of road mo
Page 137 and 138: The cancellation will be effective
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