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ORDER No. 25/2011 of the National Bank of Romania governing the status reports
on the enforcement of Regulation No. 11/2011 of the National Bank of
Romania governing the classification of credits and placements
and establishing and using prudential value adjustments,
applicable over 1 May to 31 December 2012
Order No. 25/2011 of the National Bank of Romania regarding the status reports on the
enforcement of Regulation No. 11/2011 of the National Bank of Romania regarding the
classification of credits and placements, as well as the establishment and use of prudential value
adjustments, over 01 January - 31 December 2012 was published in Official Gazette No. 903 of
20 December 2011.
Considering the provisions of Article 101, paragraph (1) of Government Emergency Ordinance No.
99/2006 on credit institutions and capital adequacy, approved as amended and complemented as
per Law No. 227/2007, as subsequently amended and completed, and Point 202 of Annex No. 1 to
Order No. nr. 27/2010 of the National Bank of Romania that approves the accounting regulations
that are compliant with IFRS, applicable to credit institutions, according to the provisions of
Law No. 48 of Law No. 312/2004governing the Statute of the National Bank of Romania, Article
420, paragraph (1) of Government Emergency Ordinance No. 99/2006, approved as amended and
completed as per Law No. 227/2007, as subsequently amended and completed, and of Article 5,
paragraph (6) of Order No. 26/2011 of the National Bank of Romania on certain provisions to
enforce the prudent banking requirements against the background of the legal changes that are
associated to the implementation at individual level of the IFRS, that are to become effective as of
1 January 2012,
The National Bank of Romania hereby issues the following Order:
Article 1 - This Order hereby establishes the form, content, frequency and methods according
to which the lenders, as they are defined under Article 2, letter b) of Regulation No. 11/2011of the
National Bank of Romania regarding the classification of credits and placements, as well as the
establishment and use of the prudential value adjustments are supposed to send the status reports
on a regular basis to the National Bank of Romania in compliance with the provisions of Article
5, paragraph (5) of Order No. 26/2011 of the National Bank of Romania on certain provisions to
enforce the prudent banking requirements against the background of the legal changes that are
associated to the implementation at individual level of the IFRS that are to take effect as of 01
January 2012.
Article 2 - The templates of the reporting forms are presented in the Annex.
Article 3 - The reporting forms are to be filled out by lenders based on data processed according
to the provisions of Regulation No. 11/2011 of the National Bank of Romania that are applicable
over 1 January - 31 December 2012, which refer to the following:
a) the national territory in its entirety and all of the sub-units that exist abroad - at the global level of the lender;
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