Republica Moldovaparlamentullege

7/23/2019 Republica Moldovaparlamentullege

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Republica MoldovaPARLAMENTULLEGENr. 113din 27.04.2007

contabilitii

Publicat : 29.06.2007 n Monitorul Oficial Nr. 90-93 art Nr : 399 Data intrarii in vioar! :01.01.200"

MODIFICAT LP324 din 23.12.13, MO320-321/31.12.13 art.871; n vi!ar" 01.01.14 LP178 din 11.07.12, MO1#0-1#2/14.0#.12 art.$44; n vi!ar" 14.0#.12 #P267 din 23.12.11$ MO13-14%13.01.12 art.32& n vioar! 13.01.12 #P131-'())) din 23.12.09 $ MO23-24%12.02.10 art.3* #P10"-'())) din 17.12.09$ MO193-196%29.12.09 art.609& n vioar! 01.01.10

NO+,: %n &'(rin)'* *"ii, a+r"vi"r"a .I..F. )" n*!&'i"t" &' a+r"vi"r"a I.F..., &'"&"(ia arti&!*'*'i 4$ a*in"at'* 1 *it"ra &, iar &'vint"*" "rvi&i'* in5!r6ai!na* a*ra(!art"*!r nan&iar" )" n*!&'i")& &' &'vint"*" "rvi&i'* )it'aii*!r nan&iar"

(rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; n vi!ar" 01.01.14

Par*a6"nt'* ad!(t (r"9"nta *"" !rani&.

Capitolul IDISPOZIII GENERALE

Articolul 1. &!('* *"ii &!('* (r"9"nt"i *"i ")t" )ta+i*ir"a &adr'*'i :'ridi&, a &"rin"*!r 'ni&" i a6"&ani)6'*'i d" r"*"6"ntar" a &!nta+i*itii i ra(!rtrii nan&iar" n "('+*i&a

M!*d!va. Articolul 2. D!6"ni'* d" a(*i&ar"

Pr"v"d"ri*" (r"9"nt"i *"i )" a(*i& t't'r!r ("r)!an"*!r :'ridi&" i 9i&" &ar"d")5!ar a&tivitat" d" ntr"(rin9t!r, !rani9aii*!r n"&!6"r&ia*", in&*')ivin)tit'ii*!r ('+*i&", n!tari*!r, av!&ai*!r, 6"diat!ri*!r i +ir!'ri*!r ninat" d"a&"tia, ""&'t!ri*!r :'d"&t!r"ti, (r"&'6 i r"(r"9"ntan"*!r i *ia*"*!r

ntr"(rind"ri*!r !rani9aii*!r n"r"9id"nt", nr"i)trat" n "('+*i&a M!*d!vad"n'6it" n &"*" &" 'r6"a9 "ntiti, indi5"r"nt d" d!6"ni'* d" a&tivitat", ti('* d"(r!(ri"tat" i 5!r6a :'ridi& d" !rani9ar". Art.2 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; n vi!ar"

01.01.14


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Cart" 6ar" - r"i)tr' "n"ra*i9at!r a* &!nt'ri*!r )int"ti&" nt!&6it n )&!('*&!ntr!*'*'i &!r"&tit'dinii nr"i)trrii n &!nt'ri*" &!nta+i*" i nt!&6irii ra(!art"*!rnan&iar"; &!nta+i*itat" - )i)t"6 &!6(*" d" &!*"&tar", id"nti&ar", r'(ar", (r"*'&rar",

nr"i)trar", "n"ra*i9ar" a "*"6"nt"*!r &!nta+i*" i d" ra(!rtar" nan&iar;

&!nta+i*itat" d" ana:a6"nt" - +a9 d" &!nta+i*i9ar" &!n5!r6 &r"ia "*"6"nt"*"&!nta+i*" )nt r"&'n!)&'t" (" 6)'ra a(arii"i a&")t!ra, indi5"r"nt d" 6!6"nt'*

n&a)rii/(*ii 6i:*!a&"*!r +n"ti )a' &!6("n)rii n a*t 5!r6; &!nta+i*itat" d" &a) - +a9 d" &!nta+i*i9ar" &!n5!r6 &r"ia "*"6"nt"*" &!nta+i*")nt r"&'n!)&'t" (" 6)'ra n&a)rii/(*ii 6i:*!a&"*!r +n"ti )a' &!6("n)rii na*t 5!r6; &!nta+i*itat" d" ")ti'n" - )i)t"6 d" &!*"&tar", (r"*'&rar", (r"tir" itran)6it"r" a in5!r6ai"i &!nta+i*" ("ntr' (*ani&ar"a, &a*&'*ar"a &!)t'ri*!r,v"ri&ar"a i ana*i9a ""&'trii +'"t"*!r, n )&!('* (r"tirii ra(!art"*!r int"rn"("ntr' *'ar"a d"&i9ii*!r 6ana"ria*";

&!nta+i*itat" nan&iar - )i)t"6 d" &!*"&tar", r'(ar", (r"*'&rar" i )i)t"6ati9ar"a in5!r6ai"i (rivind "i)t"na i 6i&ar"a a&tiv"*!r, &a(ita*'*'i (r!(ri', dat!rii*!r,v"nit'ri*!r i &?"*t'i"*i*!r n "(r")i" va*!ri& ("ntr' nt!&6ir"a ra(!art"*!rnan&iar"; d!&'6"nt (ri6ar - &!nr6ar" d!&'6"ntar (" )'(!rt d" ?rti" )a' n 5!r6"*"&tr!ni& &ar" :')ti& "5"&t'ar"a !("rai'nii "&!n!6i&", a&!rd dr"(t'* d" a !"5"&t'a )a' &"rti& (r!d'&"r"a 'n'i "v"ni6"nt;

"*"6"nt !+i"&t &!nta+i* - a&tiv", &a(ita*'* (r!(ri', dat!rii, &!n)'6'ri, &?"*t'i"*i,v"nit'ri, r"9'*tat" nan&iar" i 5a(t" "&!n!6i&" a*" "ntitii; "ntitat" d" int"r") ('+*i& @ "ntitat" &ar" ar" ! i6(!rtan d"!)"+it ("ntr' ('+*i&dat!rit d!6"ni'*'i ti('*'i d" a&tivitat" i &ar" r"(r"9int ! in)tit'i" nan&iar, 'n

!rani)6 d" (*a)a6"nt &!*"&tiv n va*!ri 6!+i*iar", ! )!&i"tat" d" a)i'rri, 'n 5!ndn")tata* d" ("n)ii, ! )!&i"tat" &!6"r&ia* a*" &r"i a&i'ni )" &!t"a9 *a +'r)a d"va*!ri; Art.3 a*.1, n!i'n"a n r"da&ia LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< Art.3 a*.1, n!i'n"a 6!di&at (rin LP108-BIII din 17.12.0#, MO1#3-1#$/2#.12.0# art.$0#; n vi!ar" 01.01.10< "ntitat" &' r)('nd"r" *i6itat - "ntitat" a* &r"i &a(ita* )tat'tar ")t" divi9at n(ri )!&ia*", a&i'ni, n &!n5!r6itat" &' a&t'* d" &!n)tit'ir", i a*" &r"i !+*iaii )ntarantat" &' a&tiv"*" n"t" a*" "ntitii;

"ntitat" &' r)('nd"r" n"*i6itat - "ntitat" ai &r"i 6"6+ri d")5!ar a&tivitat"n &!n5!r6itat" &' a&t'* d" &!n)tit'ir" n n'6"*" "ntitii i r)('nd ("ntr'!+*iaii*" &" *" r"vin &' t!at" +'n'ri*" *!r, &' "&"(ia +'n'ri*!r &ar", &!n5!r6*"i)*ai"i, n' (!t 'r6rit"; "va*'ar" - (r!&"d"' d" d"t"r6inar" a 6ri6ii va*!ri&" a "*"6"nt"*!r &!nta+i*" *adata r"&'n!at"rii iniia*" a a&")t!ra i nt!&6irii ra(!art"*!r nan&iar"; 5a(t "&!n!6i& - tran9a&i", !("rai'n", "v"ni6"nt &ar" a' 6!di&at )a' (!t6!di&a a&tiv"*", dr"(t'ri*" i dat!rii*", &!n)'6'ri*", &?"*t'i"*i*", v"nit'ri*",


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r"9'*tat"*" nan&iar" a*" "ntitii; inv"ntari"r" - (r!&"d"' d" &!ntr!* i a't"nti&ar" d!&'6"ntar a "i)t"n"i"*"6"nt"*!r &!nta+i*" &ar" a(arin i/)a' )" a n ")ti'n"a t"6(!rar a "ntitii; d'+* nr"i)trar" - (r!&"d"' d" nr"i)trar" a 'n'i 5a(t "&!n!6i& n d"+it'* 'n'i&!nt i n &r"dit'* a*t'i &!nt &' 'na i a&""ai )'6;

(*an d" &!nt'ri &!nta+i*" - a&t n!r6ativ &ar" )ta+i*"t" n!6"n&*at!r'*)i)t"6ati9at a* &!nt'ri*!r &!nta+i*" i n!r6"*" 6"t!d!*!i&" d" 'ti*i9ar" a a&")t!ra; (!*iti&i &!nta+i*" - t!ta*itat" a &!n&"(t"*!r d" +a9, &ara&t"ri)ti&i*!r &a*itativ",r"'*i*!r, 6"t!d"*!r i (r!&"d""*!r, a(r!+at" d" &!nd'&"r"a "ntitii, ("ntr' in"r"a&!nta+i*itii i nt!&6ir"a )it'aii*!r nan&iar"; Art.3 a*.1 n!i'n"a 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< (ra d" )"6ni&ai" - &ara&t"ri)ti& &a*itativ i &antitativ a in5!r6ai"i&!nta+i*", a &r"i !6it"r" )a' d"nat'rar" in'"n"a9 d"&i9ii*" "&!n!6i&" *'at" d"'ti*i9at!ri n +a9a in5!r6ai"i (r"9"ntat"; ra(!rt an'a* - )it'aii*" nan&iar" an'a*", ra(!rt'* &!nd'&"rii i ra(!rt'*a'dit!r'*'i, n &a9'* n &ar" a'dit'* ")t" !+*iat!ri'; Art.3 a*.1 n!i'n"a 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< )it'aii nan&iar" ra(!rt nan&iar @ ("ntr' in)tit'ii ('+*i&" - t!ta*itat")i)t"6ati9at d" indi&at!ri &" &ara&t"ri9"a9 )it'aia (atri6!nia* i nan&iar,"i)t"na i ''* &a(ita*'*'i (r!(ri' i a* 6i:*!a&"*!r +n"ti a*" "ntitii (" !("ri!ad d" ")ti'n"; Art.3 a*.1 n!i'n"a 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< r"i)tr" &!nta+i*" - r"i)tr" d")tinat" r'(rii, )i)t"6ati9rii, nr"i)trrii i

"n"ra*i9rii in5!r6ai"i (rivind "i)t"na i 6i&ar"a "*"6"nt"*!r &!nta+i*"r""&tat" n d!&'6"nt"*" (ri6ar" i &"ntra*i9at!ar"; )i)t"6 &!nta+i* n (artid d'+* - )i)t"6 &!nta+i* &ar" (r"v"d" r""&tar"a5a(t"*!r "&!n!6i&" n +a9a d'+*"i nr"i)trri, &' a(*i&ar"a (*an'*'i d" &!nt'ri&!nta+i*", r"i)tr"*!r &!nta+i*" i )it'aii*!r nan&iar"; Art.3 a*.1 n!i'n"a 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< Art.3 a*.1 n!i'n"a )i)t"6 &!nta+i* )i6(*i&at n (artid d'+* "&*')(rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; n vi!ar" 01.01.14< )i)t"6 &!nta+i* n (artid )i6(* - )i)t"6 &!nta+i* &ar" (r"v"d" r""&tar"a

'ni*at"ra* a 5a(t"*!r "&!n!6i&", 'ti*i9nd nr"i)trar"a n (artid )i6(* &!n5!r66"t!d"i Eintrar"-i"ir"; )i)t"6 d" &!ntr!* int"rn - t!ta*itat" a (!*iti&i*!r i (r!&"d'ri*!r ad!(tat" d"&!nd'&"r"a "ntitii ("ntr' a a)i'ra d")5'rar"a !rani9at i "&i"nt aa&tivitii "&!n!6i&", in&*')iv r")("&tar"a )tri&t a int"ritii a&tiv"*!r, (r"v"nir"ai d")&!("rir"a &a'9"*!r d" 5ra'd i "r!ar", "a&titat"a i (*"nit'din"a

nr"i)trri*!r &!nta+i*", (r"&'6 i (r"tir"a !(!rt'n a 'n!r in5!r6aii nan&iar"&r"di+i*";


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)tandard" d" &!nta+i*itat" - tandard" Int"rnai!na*" d" a(!rtar" Finan&iarI.F..., tandard" =ai!na*" d" C!nta+i*itat" .=.C. i tandard" =ai!na*" d"C!nta+i*itat" ("ntr' "&t!r'* P'+*i& .=.C..P.; tandard" Int"rnai!na*" d" a(!rtar" Finan&iar - )tandard" i int"r(r"tri,"6i)" d" C!n)i*i'* ("ntr' tandard" Int"rnai!na*" d" C!nta+i*itat", &ar" d"vin

va*a+i*" n "('+*i&a M!*d!va d'( a&&"(tar"a *!r d" 'v"rn'* "('+*i&ii M!*d!va; tandard" =ai!na*" d" C!nta+i*itat" - )tandard" i int"r(r"tri, +a9at" ("dir"&tiv"*" Gni'nii H'r!("n" i (" I.F..., "*a+!rat" i a(r!+at" d" Mini)t"r'*Finan"*!r a* "('+*i&ii M!*d!va, &ar" )ta+i*")& r"'*i "n"ra*" !+*iat!rii (rivindin"r"a &!nta+i*itii i ra(!rtar"a nan&iar; tandard" =ai!na*" d" C!nta+i*itat" ("ntr' "&t!r'* P'+*i& - )tandard" iint"r(r"tri, "*a+!rat" i a(r!+at" d" Mini)t"r'* Finan"*!r a* "('+*i&ii M!*d!va,+a9at" (" tandard"*" Int"rnai!na*" d" C!nta+i*itat" ("ntr' "&t!r'* P'+*i&.I.C..P., "*a+!rat" d" F"d"raia Int"rnai!na* a C!nta+i*i*!r i &ar" )ta+i*")&r"'*i "n"ra*" !+*iat!rii (rivind in"r"a &!nta+i*itii i ra(!rtar"a nan&iar n)"&t!r'* ('+*i&. 2 =!i'ni*" 'ti*i9at" n (r"9"nta *"" i n")("&i&at" *a a*in.1 )nt d"nit" n)tandard"*" d" &!nta+i*itat", (r"&'6 i n a*t" a&t" n!r6ativ" ad!(tat" n&!n5!r6itat" &' art.11 a*in.2 *it.a.

Articolul 4.A(*i&ar"a )tandard"*!r d" &!nta+i*itat" 1 Hntitat"a d" int"r") ('+*i& in" &!nta+i*itat"a i nt!&6"t" )it'aii*"nan&iar" &!n5!r6 I.F... Art.4 a*.1 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< 2 Hntiti*" &ar" a(*i& )i)t"6'* &!nta+i* n (artid d'+*, a*t"*" d"&t in)tit'ii*"('+*i&" i "ntiti*" )("&i&at" *a a*in.1, in &!nta+i*itat"a i nt!&6")& )it'aii*"

nan&iar" n +a9a I.F... )a' .=.C., &!n5!r6 (!*iti&i*!r &!nta+i*". Art.4 a*.2 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< Art.4 a*.3 a+r!at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< 4 Hntiti*" &ar" a(*i& )i)t"6'* &!nta+i* n (artid )i6(* in &!nta+i*itat"a&!n5!r6 n!r6"*!r a(r!+at" d" Mini)t"r'* Finan"*!r. %n &a9'* n &ar" (r"v"d"ri*" .=.C. i a*" a*t!r a&t" n!r6ativ" "*a+!rat" iad!(tat" n &!n5!r6itat" &' art.11 a*in.2 *it.a n' )ta+i*")& 'n"*" r"*"6"ntri(r"v9't" n I.F..., "ntitat"a ")t" n&'ra:at ) a(*i&" (r"v"d"ri*" I.F... (n *a

a&&"(tar"a *!r d" 'v"rn'* "('+*i&ii M!*d!va. $ In)tit'ii*" ('+*i&" a(*i& )i)t"6'* &!nta+i* n (artid d'+*, in &!nta+i*itat"ai nt!&6")& ra(!art"*" nan&iar" n +a9a .=.C..P. )a' a n!r6"*!r 6"t!d!*!i&"a(r!+at" d" Mini)t"r'* Finan"*!r ("ntr' )"&t!r'* +'"tar. Art.4 a*.$ n r"da&ia LP2$7 din 23.12.11, MO13-14/13.01.12 art.32; n vi!ar"13.01.12< Articolul 5. Gti*i9ar"a dat"*!r &!nta+i*" n )&!('ri )&a*"

1 Dat"*" &!nta+i*" a:')tat" n &!n5!r6itat" &' (r"v"d"ri*" C!d'*'i )&a* )"rv")&


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dr"(t +a9 ("ntr' nt!&6ir"a d"&*araii*!r )&a*". 2 Dr"(t +a9 ("ntr' d"t"r6inar"a v"nit'*'i i6(!9a+i* a* "ntiti*!r )"rv"t"r"9'*tat'* (r!t'*/(i"rd"r"a &!nta+i*, r""&tat n )it'aii*" d" (r!t i (i"rd"r",

nt!&6it" i (r"9"ntat" n &!n5!r6itat" &' &"rin"*" (r"9"nt"i *"i i a*" )tandard"*!rd" &!nta+i*itat".

Art. a*.2 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< 3 Dr"(t +a9 ("ntr' d"t"r6inar"a v"nit'*'i i6(!9a+i* a* "ntiti*!r &ar"'ti*i9"a9 )i)t"6'* &!nta+i* n (artid )i6(* )"rv"t" r"9'*tat'* nan&iar &a*&'*at&!n5!r6 n!r6"*!r a(r!+at" d" Mini)t"r'* Finan"*!r. Articolul 6.Prin&i(ii d" +a9 i &ara&t"ri)ti&i &a*itativ"

1 C!nta+i*itat"a )" in" &!n5!r6 'r6t!ar"*!r (rin&i(ii d" +a9> a &!ntin'itat"a a&tivitii; + &!nta+i*itat"a d" ana:a6"nt"; & ("r6an"na 6"t!d"*!r; d )"(arar"a (atri6!ni'*'i i dat!rii*!r;

" n"&!6("n)ar"a; 5 &!n)"&v"na (r"9"ntrii. 2 In5!r6aia din )it'aii*" nan&iar" tr"+'i" ) &!r")('nd 'r6t!ar"*!r&ara&t"ri)ti&i &a*itativ"> Art.$ a*.2 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< a int"*ii+i*itat"a;

+ r"*"vana;& &r"di+i*itat"a;d &!6(ara+i*itat"a.

3 Prin&i(ii*" d" +a9, &ara&t"ri)ti&i*" &a*itativ" )("&i&at" n (r"9"nt'* arti&!* )"a(*i& n &!n5!r6itat" &' )tandard"*" d" &!nta+i*itat". 4 A+at"ri d" *a (rin&i(ii*" d" +a9 i/)a' d" *a &ara&t"ri)ti&i*" &a*itativ")("&i&at" n (r"9"nt'* arti&!* (!t ad6i)" n &a9'ri "&"(i!na*". Ori&" a)t5"* d"a+at"ri, (r"&'6 i 6!tiv"*" &ar" *"-a' d"t"r6inat, tr"+'i" (r"9"ntat" n n!t"*""(*i&ativ" 6(r"'n &' ! "va*'ar" a "5"&t'*'i a&")t!ra a)'(ra a&tiv"*!r, dat!rii*!r,)it'ai"i nan&iar" i a (r!t'*'i )a' (i"rd"rii. Articolul . O+*iativitat"a in"rii &!nta+i*itii

1 tandard"*" d" &!nta+i*itat" &!n)tit'i" +a9a in"rii &!nta+i*itii i ra(!rtriinan&iar" d" &tr" "ntiti i )nt (art" &!6(!n"nt a &adr'*'i :'ridi& a* "('+*i&ii

M!*d!va. P"ntr' "ntitat", )tandard"*" d" &!nta+i*itat" )nt !+*iat!rii i a&")t"a )")"*"&t"a9 n &!n5!r6itat" &' art.4.2 Hntitat"a ")t" !+*iat ) in &!nta+i*itat"a i ) nt!&6"a)& )it'aii*"

nan&iar" n 6!d'* (r"v9't d" (r"9"nta *"", d" )tandard"*" d" &!nta+i*itat", d"(*an'* d" &!nt'ri &!nta+i*" i d" a*t" a&t" n!r6ativ" a(r!+at" n &!n5!r6itat" &'art.11 a*in.2 *it.a. Art.7 a*.2 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14


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Articolul !. Li6+a i 6!n"da n &ar" )" in" &!nta+i*itat"a 1 C!nta+i*itat"a )" in" n *i6+a d" )tat i n 6!n"d nai!na*. 2 C!nta+i*itat"a 5a(t"*!r "&!n!6i&" "5"&t'at" n va*'t )" in" att n 6!n"dnai!na*, &t i n va*'t )trin, (!trivit )tandard"*!r d" &!nta+i*itat".

Capitolul IIREGLE"EN#AREA CON#A$ILI#%II

Articolul &. "'*i "n"ra*" d" r"*"6"ntar" a &!nta+i*itii"*"6"ntar"a &!nta+i*itii &'(rind">

a a)i'rar"a n!r6ativ i a(*i&ar"a &"rin"*!r 'ni&" a*" &!nta+i*itii i ra(!rtriinan&iar" ("ntr' "ntiti, indi5"r"nt d" ti('* a&tivitii "&!n!6i&"; + &!r")('nd"r"a (r"v"d"ri*!r .=.C. , .=.C..P )a' n!r6"*!r 6"t!d!*!i&"a(r!+at" d" Mini)t"r'* Finan"*!r ("ntr' )"&t!r'* +'"tar niv"*'*'i d" d"9v!*tar""&!n!6i& a rii i &"rin"*!r 'ti*i9at!ri*!r )it'aii*!r nan&iar"; Art.# *it.+ 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; n

vi!ar" 01.01.14< Art.# *it.+ 6!di&at (rin LP2$7 din 23.12.11, MO13-14/13.01.12 art.32; nvi!ar" 13.01.12< & a)i'rar"a &!ndiii*!r n"&")ar" ("ntr' a(*i&ar"a 'ni& a )tandard"*!r d"&!nta+i*itat", in&*')iv a I.F..., )a' a n!r6"*!r 6"t!d!*!i&" a(r!+at" d" Mini)t"r'*Finan"*!r ("ntr' )"&t!r'* +'"tar; Art.# *it.& 6!di&at (rin LP2$7 din 23.12.11, MO13-14/13.01.12 art.32; nvi!ar" 13.01.12< d )ta+i*ir"a n!r6"*!r &!nta+i*" i d" ra(!rtar" nan&iar ("ntr' "ntiti*" 6i&'*'i+')in")); " )ta+i*ir"a &"rin"*!r (rivind r")("&tar"a n!r6"*!r &!nta+i*" i d" ra(!rtar"nan&iar. Art.# *it.5 a+r!at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< Articolul 1'. Oran"*" d" r"*"6"ntar" a &!nta+i*itii

Oran"*" d" r"*"6"ntar" a &!nta+i*itii in&*'d> a a't!riti )tata*" - 'v"rn'*, Mini)t"r'* Finan"*!r, Jan&a =ai!na* a M!*d!v"i,C!6i)ia =ai!na* a Pi""i Finan&iar", !ran"*" &"ntra*" d" )("&ia*itat" a*"ad6ini)trai"i ('+*i&", a't!riti*" ad6ini)trai"i ('+*i&" *!&a*", "rvi&i'* )it'aii*!rnan&iar" d" (" *n Jir!'* =ai!na* d" tati)ti& d"n'6it n &"*" &" 'r6"a9"rvi&i'* )it'aii*!r nan&iar";

Art.10 *it.a 6!di&at (rin LP2$7 din 23.12.11, MO13-14/13.01.12 art.32; nvi!ar" 13.01.12< + a)!&iaii (r!5")i!na*" &ar" a' dr"(t )&!( ("r5"&i!nar"a i d"9v!*tar"a&!nta+i*itii n &!ndiii*" art.12. Articolul 11. C!6("t"na a't!riti*!r )tata*" (rivind

r"*"6"ntar"a &!nta+i*itii 1 'v"rn'*>


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a a)i'r a(*i&ar"a 'n"i (!*iti&i 'ni&" n d!6"ni'* &!nta+i*itii i ra(!rtriinan&iar"; + ")t" r")(!n)a+i* d" ('+*i&ar"a !(!rt'n a I.F... i a&t'a*i9ri*!r a5"r"nt" nM!nit!r'* O&ia* a* "('+*i&ii M!*d!va i d" (*a)ar"a a&")t!ra (" (aina K"+!&ia* a Mini)t"r'*'i Finan"*!r. I.F... i a&t'a*i9ri*" a5"r"nt" )" ('+*i& n

M!nit!r'* O&ia* a* "('+*i&ii M!*d!va ("ri!di&, n d"("nd"n d" v!*'6'*a&t'a*i9ri*!r "5"&t'at". I.F... i a&t'a*i9ri*" a5"r"nt" )" (*a)"a9 (" (aina K"+!&ia* a Mini)t"r'*'i Finan"*!r n t"r6"n d" ! *'n d" *a data r"&"(i!nriia&t'a*i9ri*!r; Art.11 a*.1, *it.+ n r"da&ia LP324 din 23.12.13, MO320-321/31.12.13 art.871;

n vi!ar" 01.01.14< & ")t" r")(!n)a+i* d" ad'&"r"a (r"v"d"ri*!r .=.C. n &!n&!rdan &' (r"v"d"ri*"dir"&tiv"*!r Gni'nii H'r!("n" i &' I.F... va*a+i*" n t"r6"n d" $ ani d" *a intrar"a

n vi!ar" a (r"9"nt"i *"i; Art.11 a*.1, *it.& 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< Art.11 a*.1, *it.& 6!di&at (rin LP108-BIII din 17.12.0#, MO1#3-1#$/2#.12.0#art.$0#; n vi!ar" 01.01.10< d (!at" d"*"a r")(!n)a+i*iti*" )ti('*at" *a *it.+ i & a*" (r"9"nt'*'i a*in"at'n'i 6ini)t"r )a' &!n)i*i' ind"("nd"nt ("ntr' )tandard" d" &!nta+i*itat", a*" &r'i)tat't i &!6(!n"n *" a(r!+.

2 Mini)t"r'* Finan"*!r>a "*a+!r"a9, "a6in"a9, a(r!+ i ('+*i&>

- tandard" =ai!na*" d" C!nta+i*itat";- tandard" =ai!na*" d" C!nta+i*itat" ("ntr' "&t!r'* P'+*i& i n!r6"

6"t!d!*!i&" ("ntr' )"&t!r'* +'"tar;

- r"'*a6"nt", in)tr'&i'ni, indi&aii 6"t!di&", r"'*i i &!6"ntarii; - P*an'* "n"ra* d" &!nt'ri &!nta+i*"; - 5!r6'*ar" d" d!&'6"nt" (ri6ar", r"i)tr" &!nta+i*" i n!r6" 6"t!d!*!i&" d"

nt!&6ir" i 'ti*i9ar" a a&")t!ra; Art.11 a*.2, *it.a 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< Art.11 a*.2, *it.a 6!di&at (rin LP2$7 din 23.12.11, MO13-14/13.01.12 art.32;

n vi!ar" 13.01.12< + r"(r"9int int"r")"*" "('+*i&ii M!*d!va n !rani9aii*" int"rnai!na*" nd!6"ni'* &!nta+i*itii i ra(!rtrii nan&iar";

& &r""a9 r'(" d" *'&r' ("ntr' "*a+!rar"a a&t"*!r n!r6ativ" (r"v9't" *a *it.aa (r"9"nt'*'i a*in"at; d a&!rd "ntiti*!r a:'t!r 6"t!d!*!i& n a)("&t"*" (r!+*"6ati&" a*"&!nta+i*itii i ra(!rtrii nan&iar". 3 "rvi&i'* )it'aii*!r nan&iar"> a &!*"&t"a9, v"ri& i "n"ra*i9"a9 )it'aii*" nan&iar"; Art.11 a*.3, *it.a 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14


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+ a)i'r (r"9"ntar"a in5!r6aii*!r din )it'aii*" nan&iar" t't'r!r &at"!rii*!r d"'ti*i9at!ri, in&*')iv ('+*i&'*'i; Art.11 a*.3, *it.+ 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< & )'(rav"?"a9 r")("&tar"a d" &tr" "ntiti a a&t"*!r n!r6ativ" &!nta+i*"

a5"r"nt" 5!r6"i )it'aii*!r nan&iar" i ra(!art"*!r an'a*", a t"r6"n"*!r i 6!d'*'id" nt!&6ir" i (r"9"ntar" a a&")t!ra; Art.11 a*.3, *it.& 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< d a&!rd &!n)'*taii i !rani9"a9 )"6inar" &' "ntiti n v"d"r"a a(*i&riia&t"*!r *"i)*ativ" i a*t!r a&t" n!r6ativ" (rivind nt!&6ir"a i (r"9"ntar"a )it'aii*!rnan&iar"; Art.11 a*.3, *it.d 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< " ('+*i& )it'aii*" nan&iar" n "dii" )("&ia* !&ia* )a' (" (aina )a !&ia*

n r""a'a Int"rn"t. Art.11 a*.3, *it." 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< 4 C!6i)ia =ai!na* a Pi""i Finan&iar", !ran"*" &"ntra*" d" )("&ia*itat" a*"ad6ini)trai"i ('+*i&", a't!riti*" ad6ini)trai"i ('+*i&" *!&a*", (r"&'6 i a*t"!ran" 6('t"rni&it" d" *"" (!t )!*i&ita, )'(*i6"ntar &"rin"*!r (r"v9't" d")tandard"*" d" &!nta+i*itat", ra(!art" )("&i&" ("ntr' an'6it" )&!('ri. F!r6'*ar'*,6!d'* d" nt!&6ir" i d" (r"9"ntar" a a&")t!r ra(!art" )" "*a+!r"a9 d" &tr"a't!riti*" 6"ni!nat" *a (r"9"nt'* a*in"at i )" a(r!+ n &!6'n &' Mini)t"r'*Finan"*!r. Jan&a =ai!na* a M!*d!v"i (!at" )!*i&ita ra(!art" )("&i&" ("ntr' an'6it"

)&!('ri &' &!ndiia r")("&trii a&t"*!r n!r6ativ" n vi!ar", &' a(r!+ar"a5!r6'*ar'*'i, 6!d'*'i d" nt!&6ir" i d" (r"9"ntar". Art.11 a*.4 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< Art.11 a*.4 n r"da&ia LP108-BIII din 17.12.0#, MO1#3-1#$/2#.12.0# art.$0#;

n vi!ar" 01.01.10< A't!riti*" 6"ni!nat" *a a*in.4 (!t &"r" d"9v*'iri )'(*i6"ntar" i(r"9"ntri a*" ra(!rt'*'i an'a*, &ar" n' tr"+'i" ) *i6it"9" !(i'ni*" (r"v9't" n)tandard"*" d" &!nta+i*itat" )a' ) 6!di&" int"r(r"tri*" a&")t!ra. $ Oran"*" &"ntra*" d" )("&ia*itat" a*" ad6ini)trai"i ('+*i&" i a't!riti*"

ad6ini)trai"i ('+*i&" *!&a*" (!t ) "*a+!r"9", n &!n5!r6itat" &' )tandard"*" d"&!nta+i*itat" i &' a*t" a&t" n!r6ativ", n!r6" &!nta+i*" )("&i&" an'6it!r ra6'ri,d!6"nii i )"&t!ar" d" a&tivitat", &' "&"(ia n!r6"*!r &!nta+i*" a5"r"nt" )it'aii*!rnan&iar", &' &!!rd!nar"a a&")t!ra &' Mini)t"r'* Finan"*!r. Art.11 a*.$ 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< Art.11 a*.$ 6!di&at (rin LP2$7 din 23.12.11, MO13-14/13.01.12 art.32; nvi!ar" 13.01.12


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7 'r)"*" d" nanar" a r'("*!r d" *'&r' ("ntr' "*a+!rar"a i a&t'a*i9ar"aa&t"*!r n!r6ativ" "n'6"rat" *a a*in.2 *it.a )nt (r"v9't" di)tin&t n d"vi9'* d"&?"*t'i"*i a* Mini)t"r'*'i Finan"*!r. Articolul 12. C!6("t"na a)!&iaii*!r (r!5")i!na*" (rivind

a(rar"a dr"(t'ri*!r i ridi&ar"a niv"*'*'i d"

&a*i&ar" a* 6"6+ri*!r *!r1 %n )&!('* a(rrii dr"(t'ri*!r i int"r")"*!r (r!(rii, &!nta+i*ii )nt n dr"(t ) )"

a)!&i"9", (" (rin&i(ii +"n"v!*", &!n5!r6 *"i)*ai"i &' (rivir" *a !rani9aii*"n"&!6"r&ia*", n a)!&iaii (r!5")i!na*" i ) )" nr"i)tr"9" n 6!d'* )ta+i*it d"*"i)*ai".

2 A)!&iaii*" &!nta+i*i*!r (!t av"a )tr'&t'ri r"i!na*". 3 A)!&iaii*" &!nta+i*i*!r )nt n dr"(t> a ) r"(r"9int" int"r")"*" (r!5")i!na*" a*" 6"6+ri*!r *!r; + ) &!*a+!r"9" &' a*t" a)!&iaii i &' !rani9aii*" n"'v"rna6"nta*" d" (r!*din "('+*i&a M!*d!va i din )trintat"; & ) "*a+!r"9" i ) (r!('n )(r" a(r!+ar" !ran"*!r &!6("t"nt" (r!i"&t" d"a&t" n!r6ativ" n d!6"ni'* &!nta+i*itii, (r!ra6" d" in)tr'ir" (r!5")i!na*&!ntin' a &!nta+i*i*!r; d ) "*a+!r"9" i ) i6(*"6"nt"9" r"'*i (r!5")i!na*" (r!(rii n &!n5!r6itat" &'&"rin"*" *"i)*ai"i nai!na*" i a*" F"d"rai"i Int"rnai!na*" a C!nta+i*i*!r; " ) "5"&t'"9" &"rti&ar"a &!nta+i*i*!r n &!n5!r6itat" &' &"rin"*" F"d"rai"iInt"rnai!na*" a C!nta+i*i*!r.

4 A)!&iaii*" &!nta+i*i*!r )nt !+*iat"> a ) &!!rd!n"9" a&tivitat"a 6"6+ri*!r *!r; + ) a)i'r" )'(rav"?"r"a int"rn a a&tivitii &!nta+i*" d")5'rat" d"6"6+rii *!r i r")("&tar"a C!d'*'i "ti& a* (r!5")i!niti*!r &!nta+i*i;

Art.12 a*.4, *it.+ 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< & ) )'(rav"?"9" in)tr'ir"a (r!5")i!na* &!ntin' a 6"6+ri*!r *!r; d ) 6"di"9", &' a&!rd'* t't'r!r (ri*!r, *itiii*" dintr" 6"6+rii *!r; " ) nd"(*in"a)& i a*t" &"rin" (r"v9't" d" )tat't. Articolul 13. )('nd"r"a i dr"(t'ri*" "ntiti*!r (rivind

in"r"a &!nta+i*itii i ra(!rtar"a nan&iar 1 )('nd"r"a ("ntr' in"r"a &!nta+i*itii i ra(!rtar"a nan&iar r"vin"> a &!nd'&"rii !ran'*'i ""&'tiv - n "ntitat"a &' r)('nd"r" *i6itat; + (art"n"ri*!r - n "ntitat"a ai &r"i (r!(ri"tari a' r)('nd"r" n"*i6itat;

& (r!(ri"tar'*'i - ("ntr' ntr"(rin9t!rii individ'a*i;d &!nd'&t!r'*'i "ntitii - n "ntiti*" n"(r"v9't" *a *it.a-&. 2 P"r)!an"*" )("&i&at" *a a*in.1 )nt !+*iat"> a ) !rani9"9" i ) a)i'r" in"r"a &!nta+i*itii n 6!d &!ntin'' din 6!6"nt'*

nr"i)trrii (n *a *i&?idar"a "ntitii; + ) a)i'r" "*a+!rar"a i r")("&tar"a (!*iti&i*!r &!nta+i*" n &!n5!r6itat" &'&"rin"*" (r"9"nt"i *"i, a*" I.F... i a*" .=.C.; Art.13 a*.2, *it.+ 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13


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art.871; n vi!ar" 01.01.14< & ) a)i'r" "*a+!rar"a i a(r!+ar"a>

- (*an'*'i d" &!nt'ri &!nta+i*" d" *'&r' a* "ntitii; - (r!&"d""*!r int"rn" (rivind &!nta+i*itat"a d" ")ti'n"; - 5!r6'*ar"*!r d!&'6"nt"*!r (ri6ar" i r"i)tr"*!r &!nta+i*", n &a9'* *i()"i

5!r6'*ar"*!r ti(i9at" )a' da& a&")t"a n' )ati)5a& n"&")iti*" "ntitii; - r"'*i*!r &ir&'*ai"i d!&'6"nt"*!r i t"?n!*!i"i d" (r"*'&rar" a in5!r6ai"i&!nta+i*"; d ) a)i'r" nt!&6ir"a i (r"9"ntar"a !(!rt'n, &!6(*"t i &!r"&t ad!&'6"nt"*!r (ri6ar", a r"i)tr"*!r &!nta+i*" &!n5!r6 r"'*i*!r )ta+i*it" d"Mini)t"r'* Finan"*!r, (r"&'6 i int"ritat"a i ()trar"a a&")t!ra &!n5!r6 &"rin"*!rOran'*'i d" tat ("ntr' '(rav"?"r"a i Ad6ini)trar"a F!nd'*'i Ar?ivi)ti& a*"('+*i&ii M!*d!va;

" ) !rani9"9" )i)t"6'* d" &!ntr!* int"rn, in&*')iv "5"&t'ar"a inv"ntari"rii; 5 ) a)i'r" d!&'6"ntar"a 5a(t"*!r "&!n!6i&" a*" "ntitii i r""&tar"aa&")t!ra n &!nta+i*itat"; ) a)i'r" r")("&tar"a a&t"*!r n!r6ativ" (r"v9't" *a art.11 a*in.2 *it.a; ? ) a)i'r" nt!&6ir"a i (r"9"ntar"a )it'aii*!r nan&iar" n &!n5!r6itat" &'(r"9"nta *"" i &' )tandard"*" d" &!nta+i*itat". Art.13 a*.2, *it.? 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< 3 P"r)!an"*" )("&i&at" *a a*in.1 a' dr"(t'*> a ) n'6"a)& i ) "*i+"r"9" din 5'n&i" &!nta+i*'*-"5 n +a9a &!ntra&t'*'iindivid'a* d" 6'n&, n &!n5!r6itat" &' (r"v"d"ri*" C!d'*'i 6'n&ii;

+ ) &!n)tit'i" )"&ii )"rvi&ii d" &!nta+i*itat" &a )'+divi9i'ni int"ri!ar" &!nd')"d" &!nta+i*'*-"5 ("r)!ana 6('t"rni&it &ar" )" )'+!rd!n"a9 n"6i:*!&it

&!nd'&t!r'*'i "ntitii; & ) tran)6it in"r"a &!nta+i*itii 'n"i !rani9aii )("&ia*i9at" )a' r6" d"a'dit n +a9 &!ntra&t'a*; d ) a*"a )i)t"6'* i 5!r6a d" in"r" a &!nta+i*itii; " ) )ta+i*"a)& r"'*i int"rn" (rivind d!&'6"ntar"a 5a(t"*!r "&!n!6i&" ira&'* "5"&t'rii inv"ntari"rii. Art.13 a*.4 a+r!at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< C!nta+i*'*-"5 a* "ntitii tr"+'i" ) ai+ )t'dii )'("ri!ar" )a' 6"dii d")("&ia*itat" d" (r!*. %n &a9'* &!nta+i*'*'i-"5 a* "ntitii d" int"r") ('+*i&, )t'dii*"

)'("ri!ar" d" (r!* )nt !+*iat!rii. Art.13 a*. 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< $ %n "ntiti*" &ar" a(*i& )i)t"6'* &!nta+i* n (artid )i6(*, &!nta+i*itat"a(!at" in't n"6i:*!&it d" &!nd'&t!r'* "ntitii. Articolul 14. C!n)i*i'* &!n)'*tativ 1 P" *n Mini)t"r'* Finan"*!r )" in)tit'i" C!n)i*i'* &!n)'*tativ ("ntr'"a6inar"a a)("&t"*!r (r!+*"6ati&" a*" &!nta+i*itii i ra(!rtrii nan&iar".


11/31

2 Din C!n)i*i'* &!n)'*tativ 5a& (art" r"(r"9"ntani ai ra6'ri*!r d" +a9 a*""&!n!6i"i nai!na*", ai in)tit'ii*!r ('+*i&" i 6"di'*'i a&ad"6i&, din &ar" &"* ('in0 d"in tit*'ri tiini&" i (r!5")i!na*" d" )("&ia*itat".

3 "'*a6"nt'* C!n)i*i'*'i &!n)'*tativ i &!6(!n"na *'i n!6ina* )" a(r!+ d"'v"rn, *a (r!('n"r"a Mini)t"r'*'i Finan"*!r.

4 'r)"*" d" nanar" a C!n)i*i'*'i &!n)'*tativ )nt (r"v9't" di)tin&t n d"vi9'*d" &?"*t'i"*i a* Mini)t"r'*'i Finan"*!r. Articolul 15.i)t"6" d" in"r" a &!nta+i*itii i d" (r"9"ntar" a )it'aii*!r nan&iar"

1 Orani9"a9 i in &!nta+i*itat"a n +a9a )i)t"6'*'i &!nta+i* n (artid )i6(*,5r (r"9"ntar"a )it'aii*!r nan&iar", !)(!drii*" rn"ti, ntr"(rin9t!riiindivid'a*i, (n *a nr"i)trar"a a&")t!ra &a &!ntri+'a+i*i ai T.B.A., i ("r)!an"*"9i&" &ar" (r")t"a9 )"rvi&ii (r!5")i!na*", &!n5!r6 indi&aii*!r 6"t!di&" a(r!+at" d"Mini)t"r'* Finan"*!r. 2 Orani9"a9 i in &!nta+i*itat"a n +a9a )i)t"6'*'i &!nta+i* n (artid d'+*,&' (r"9"ntar"a )it'aii*!r nan&iar" )i6(*i&at", "ntiti*" &ar" &!r")('nd'r6t!ar"*!r &rit"rii ("ntr' ("ri!ada d" ")ti'n" (r"&"d"nt>

a n'6r'* 6"di' )&ri(ti& a* )a*ariai*!r n' d"("t" # ("r)!an"; + v"nit'ri*" din vn9ri n' d"(")& 3 6i*i!an" *"i; i

& va*!ar"a &!nta+i* t!ta* d" +i*an a a&tiv"*!r *a data ra(!rtrii n' d"("t"3 6i*i!an" *"i.

3 Orani9"a9 i in &!nta+i*itat"a n +a9a )i)t"6'*'i &!nta+i* n (artid d'+*,&' (r"9"ntar"a )it'aii*!r nan&iar" &!6(*"t", a*t" "ntiti d"&t &"*" 6"ni!nat" *aa*in. 1 i 2, in&*')iv>

a "ntiti*" n a* &r!r &a(ita* )!&ia* &!ta (r!(ri"tar'*'i a)!&iat'*'i,(arti&i(ant'*'i, a&i!nar'*'i ("r)!an :'ridi&, &ar" n' ")t" )'+i"&t a* )"&t!r'*'i

ntr"(rind"ri*!r 6i&i i 6i:*!&ii, d"("t" 3;+ &!6(anii*" d'&iar";& "ntiti*" i6(!rtat!ar" d" 6r5'ri )'(')" a&&i9"*!r;d !rani9aii*" d" 6i&r!nanar", a)!&iaii*" d" "&!n!6ii i 6(r'6't i a*i

(arti&i(ani *a (iaa nan&iar n"+an&ar;" &a)"*" d" )&?i6+ va*'tar i *!6+ard'ri*";5 "ntiti*" din d!6"ni'* :!&'ri*!r d" n!r!&.4 Orani9"a9 i in &!nta+i*itat"a n +a9a )i)t"6'*'i &!nta+i* n (artid d'+*

in)tit'ii*" ('+*i&" i "ntiti*" d" int"r") ('+*i&. Prin d"r!ar" d" *a (r"v"d"ri*" a*in. 2 i 3, !rani9aii*" n"&!6"r&ia*", &'

"&"(ia a)!&iaii*!r d" "&!n!6ii i 6(r'6't i a 5!nd'ri*!r n")tata*" d" ("n)ii,!rani9"a9 i in &!nta+i*itat"a n +a9a )i)t"6'*'i &!nta+i* n (artid d'+*, &'(r"9"ntar"a )it'aii*!r nan&iar" &!n5!r6 indi&aii*!r 6"t!di&" a(r!+at" d"Mini)t"r'* Finan"*!r. $ Hntitat"a &ar" ar" dr"(t'* ) 'ti*i9"9" )i)t"6'* &!nta+i* n (artid )i6(*(!at" a(*i&a )i)t"6'* &!nta+i* n (artid d'+*. Hntitat"a &ar" ar" dr"(t'* )(r"9int" )it'aii nan&iar" )i6(*i&at" (!at" (r"9"nta )it'aii nan&iar" &!6(*"t".

7 a(!art"*" nan&iar" a*" in)tit'ii*!r ('+*i&" &'(rind 5!r6"*" )ta+i*it" d"


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Mini)t"r'* Finan"*!r.8 tr'&t'ra )it'aii*!r nan&iar", 6!d'* d" "va*'ar" i d" r"&'n!at"r" a

"*"6"nt"*!r a&")t!ra )" )ta+i*")& n )tandard"*" d" &!nta+i*itat". Art.1 n r"da&ia LP324 din 23.12.13, MO320-321/31.12.13 art.871; n vi!ar"01.01.14a nt!&6ir"a d!&'6"nt"*!r (ri6ar" i &"ntra*i9at!ar";

+ "va*'ar"a i r"&'n!at"r"a "*"6"nt"*!r &!nta+i*"; & r""&tar"a in5!r6aii*!r n &!nt'ri*" &!nta+i*"; d nt!&6ir"a r"i)tr"*!r &!nta+i*"; " inv"ntari"r"a "*"6"nt"*!r &!nta+i*"; 5 nt!&6ir"a +a*an"i d" v"ri&ar", a Crii 6ari i a )it'aii*!r nan&iar". Art.18 *it.5 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< Articolul 1&. D!&'6"nt" (ri6ar" 1 Fa(t"*" "&!n!6i&" )" &!nta+i*i9"a9 n +a9a d!&'6"nt"*!r (ri6ar" i&"ntra*i9at!ar". 2 D!&'6"nt"*" (ri6ar" )" nt!&6")& n ti6('* "5"&t'rii !("rai'nii, iar da&a&"a)ta ")t" i6(!)i+i* - n"6i:*!&it d'( "5"&t'ar"a !("rai'nii )a' d'( (r!d'&"r"a

"v"ni6"nt'*'i. 3 Hntitat"a 'ti*i9"a9 5!r6'*ar" ti(i9at" d" d!&'6"nt" (ri6ar", a(r!+at" d"Mini)t"r'* Finan"*!r. %n *i()a 5!r6'*ar"*!r ti(i9at" )a' da& a&")t"a n' )ati)5a&n"&")iti*" "ntitii, "ntitat"a "*a+!r"a9 i 'ti*i9"a9 5!r6'*ar" d" d!&'6"nt",a(r!+at" d" &!nd'&"r"a "i, &' r")("&tar"a &"rin"*!r a*in.$. 4 D!&'6"nt"*" (ri6ar" nt!&6it" (" )'(!rt d" ?rti" )a' n 5!r6 "*"&tr!ni&a' a&""ai ('t"r" :'ridi&.

%n &a9'* nt!&6irii d!&'6"nt'*'i (ri6ar n 5!r6 "*"&tr!ni&, "ntitat"a, *a)!*i&itar"a 'ti*i9at!r'*'i, ")t" !+*iat ) i6(ri6" &!(ia d!&'6"nt'*'i (" )'(!rt d"?rti" din &!nt (r!(ri'.

$ D!&'6"nt"*" (ri6ar" nt!&6it" v!r &!nin" 'r6t!ar"*" "*"6"nt" !+*iat!rii>a d"n'6ir"a i n'6r'* d!&'6"nt'*'i; + data nt!&6irii d!&'6"nt'*'i; & d"n'6ir"a, adr")a, ID=O &!d'* )&a* a* "ntitii n n'6"*" &r"ia ")t"

nt!&6it d!&'6"nt'*; d d"n'6ir"a, adr")a, ID=O &!d'* )&a* a* d")tinatar'*'i d!&'6"nt'*'i, iar("ntr' ("r)!an"*" 9i&" - &!d'* ("r)!na*; " &!nin't'* 5a(t"*!r "&!n!6i&";


15/31

5 "ta*!an"*" &antitativ" i va*!ri&" n &ar" )nt "(ri6at" 5a(t"*" "&!n!6i&"; 5'n&ia, n'6"*", (r"n'6"*" i )"6nt'ra, in&*')iv diita*, a ("r)!an"*!r

r")(!n)a+i*" d" "5"&t'ar"a i nr"i)trar"a 5a(t"*!r "&!n!6i&". 7 La nt!&6ir"a d!&'6"nt"*!r (ri6ar", ("ntr' ("r)!an"*" n"nr"i)trat" &a)'+i"&i ai a&tivitii d" ntr"(rin9t!r, r")("&tar"a (r"v"d"ri*!r a*in.$ *it.d n' ")t"

!+*iat!ri". 8 %n d!&'6"nt"*" (ri6ar" nt!&6it" ("ntr' n"&")iti*" int"rn" a*" "ntitii,r")("&tar"a (r"v"d"ri*!r a*in.$ *it.& i d n' ")t" !+*iat!ri". # D!&'6"nt"*" (ri6ar" (ri6it" d" "ntitat" ntr-! *i6+ )trin, a*ta d"&t &"a"n*"9 i r'), v!r trad')" n *i6+a d" )tat, &' "('n"r"a tran9a&i"i r")("&tiv".

10 %n 5'n&i" d" nat'ra 5a(t"*!r "&!n!6i&" i a t"?n!*!i"i d" (r"*'&rar" ain5!r6ai"i, ("r)!an"*" (r"v9't" *a art.13 (!t in&*'d" n d!&'6"nt"*" (ri6ar""*"6"nt" )'(*i6"ntar". 11 P"r)!an"*" &ar" nt!&6")& i/)a' )"6n"a9 d!&'6"nt"*" (ri6ar" r)('nd n&!n5!r6itat" &' art.44. 12 D!&'6"nt"*" d" &a), +an&ar" i d" d"&!ntar", dat!rii*" nan&iar",&!6"r&ia*" i &a*&'*at" (!t )"6nat" 'ni("r)!na* d" &!nd'&t!r'* "ntitii !ri d"d!' ("r)!an" &' dr"(t d" )"6nt'r> (ri6a )"6nt'r a(arin" &!nd'&t!r'*'i)a' a*t"i ("r)!an" 6('t"rni&it", a d!'a - &!nta+i*'*'i-"5 )a' a*t"i ("r)!an"

6('t"rni&it". "6nt'ri*" (" d!&'6"nt"*" 6"ni!nat", d'( &a9, )" &!nr6 (rina(*i&ar"a ta6(i*"i "ntitii r")("&tiv". %n *i()a 5'n&i"i d" &!nta+i*-"5, )"6nt'ra(" d!&'6"nt"*" 6"ni!nat" )" a(*i& d" &!nd'&t!r'* "ntitii r")("&tiv" )a' d"a*t ("r)!an 6('t"rni&it. Art.1# a*.12 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< 13 C!r"&tri n d!&'6"nt"*" (ri6ar" &ar" :')ti& !("rai'ni*" d" &a),

+an&ar", d" *ivrar" i a&?i9ii" a +'n'ri*!r "&!n!6i&" i a )"rvi&ii*!r n' )" ad6it.14 C!nta+i*'*'i-"5 "5'*'i )"rvi&i'*'i &!nta+i* i )" int"r9i&" ) (ri6"a)& )(r"

""&'tar" d!&'6"nt" (rivind 5a(t"*" "&!n!6i&" &" &!ntravin a&t"*!r *"i)*ativ" in!r6ativ", in5!r6nd d")(r" a&"a)ta n )&ri) &!nd'&t!r'* "ntitii. A)t5"* d"d!&'6"nt" )" (ri6")& )(r" ""&'tar" n'6ai &' indi&aii*" )'(*i6"ntar" n )&ri) a*"&!nd'&t!r'*'i "ntitii &r'ia, '*t"ri!r, i r"vin" r)('nd"r"a ("ntr' a&"a)ta. Art.1# a*.14 6!di&at (rin LP108-BIII din 17.12.0#, MO1#3-1#$/2#.12.0#art.$0#; n vi!ar" 01.01.10< Articolul 2'.D!&'6"nt" (ri6ar" &' r"i6 )("&ia*

1 F!r6'*ar"*" ti(i9at" &' r"i6 )("&ia* )" 'ti*i9"a9 n &a9'ri*">

a n)trinrii a&tiv"*!r &' tran)6it"r"a dr"(t'*'i d" (r!(ri"tat", &' "&"(iava*!ri*!r 6!+i*iar"; Art.20 a*.1, *it.a 6!di&at (rin LP108-BIII din 17.12.0#, MO1#3-1#$/2#.12.0#art.$0#; n vi!ar" 01.01.10< + (r")trii )"rvi&ii*!r, &' "&"(ia )"rvi&ii*!r nan&iar" (r")tat" d" &tr"in)tit'ii*" nan&iar", !rani9aii*" d" 6i&r!nanar", a)!&iaii*" d" "&!n!6ii i

6(r'6't; Art.20 a*.1, *it.+ 6!di&at (rin LP108-BIII din 17.12.0#, MO1#3-1#$/2#.12.0#


16/31

art.$0#; n vi!ar" 01.01.10< & tran)(!rtrii a&tiv"*!r n &adr'* "ntitii d"9int"rat" din ('n&t d" v"d"r"t"rit!ria* i n a5ara "ntitii 5r tran)6it"r"a dr"(t'*'i d" (r!(ri"tat"; Art.20 a*.1, *it.& 6!di&at (rin LP108-BIII din 17.12.0#, MO1#3-1#$/2#.12.0#art.$0#; n vi!ar" 01.01.10 a n&?"i"r"a ""&'trii +'"t'*'i d" )tat - d" &tr" tr"9!r"rii*" t"rit!ria*" a*"Mini)t"r'* Finan"*!r i Tr"9!r"ria d" tat;

Art.27 a*.3, *it.a 6!di&at (rin LP108-BIII din 17.12.0#, MO1#3-1#$/2#.12.0#art.$0#; n vi!ar" 01.01.10< + n&?"i"r"a ""&'trii +'"t"*!r 'niti*!r ad6ini)trativ-t"rit!ria*" - d" &tr"""&'t!rii d" +'"t ai +'"t"*!r 'niti*!r ad6ini)trativ-t"rit!ria*"; Art.27 a*.3, *it.+ 6!di&at (rin LP2$7 din 23.12.11, MO13-14/13.01.12 art.32;

n vi!ar" 13.01.12< & n&?"i"r"a ""&'trii +'"t'*'i a)i'rri*!r )!&ia*" d" )tat i a 5!nd'ri*!ra)i'rrii !+*iat!rii d" a)i)t"n 6"di&a* - d" &tr" 'niti*" Ca)"i =ai!na*" d"A)i'rri !&ia*", r")("&tiv a*" C!6(ani"i =ai!na*" d" A)i'rri n M"di&in. 4 Mini)t"r'* Finan"*!r nt!&6"t" tri6")tria* i an'a* ra(!rt'* &!n)!*idat a*in)tit'ii*!r ('+*i&", a* Tr"9!r"ri"i d" tat i a* tr"9!r"rii*!r t"rit!ria*" a*" Mini)t"r'*'iFinan"*!r (!trivit )tr'&t'rii )ta+i*it" d" a&")ta, &ar" )" a(r!+ n &!n5!r6itat" &'*"i)*aia.

Art.27 a*.4 6!di&at (rin LP2$7 din 23.12.11, MO13-14/13.01.12 art.32; nvi!ar" 13.01.12< Art.27 a*.4 6!di&at (rin LP108-BIII din 17.12.0#, MO1#3-1#$/2#.12.0#art.$0#; n vi!ar" 01.01.10< Oran"*" &"ntra*" d" )("&ia*itat" a*" ad6ini)trai"i ('+*i&" i a't!riti*"ad6ini)trai"i ('+*i&" *!&a*", in)tit'ii*" ('+*i&" a't!n!6", in)tit'ii*" din )'+!rdin"aa&")t!ra, ai &r!r &!nd'&t!ri a' &a*itat"a d" ""&'t!r d" +'"t, !rani9"a9 i in&!nta+i*itat"a v"nit'ri*!r, (r"&'6 i a ana:a6"nt"*!r i (*i*!r "5"&t'at", (!trivit+'"t'*'i a(r!+at.

Articolul 2!.Pr"9"ntar"a ra(!rt'*'i ""&'trii

+'"t'*'i ('+*i& nai!na*1 a(!rt'* an'a* (rivind ""&'tar"a +'"t'*'i ('+*i& nai!na* )" (r"9int'v"rn'*'i d" &tr" Mini)t"r'* Finan"*!r, ("ntr' in5!r6ar", &!n&!6it"nt &' ra(!rt'*an'a* (rivind ""&'tar"a +'"t'*'i d" )tat. 2 a(!rt'* an'a* (rivind ""&'tar"a +'"t'*'i ('+*i& nai!na* )" (r"9intPar*a6"nt'*'i d" &tr" 'v"rn, ("ntr' in5!r6ar", &!n&!6it"nt &' ra(!rt'* an'a*(rivind ""&'tar"a +'"t'*'i d" )tat.


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Art.28 n r"da&ia LP2$7 din 23.12.11, MO13-14/13.01.12 art.32; n vi!ar"13.01.12 &a9'ri*!r d" r"!rani9ar" i *i&?idar" a "ntitii; "ntiti*!r

a*" &r!r "ntiti-6a6 a(*i& a*t ("ri!ad d" ra(!rtar" nan&iar; 'n!r &at"!riid" "ntiti ("ntr' &ar" Mini)t"r'* Finan"*!r, n 5'n&i" d" (arti&'*ariti*" a&tivitiia&")t!ra, )ta+i*"t" ! ("ri!ad d" ")ti'n" &ar" n' &!in&id" &' an'* &a*"ndari)ti&. Art.32 a*.1 n r"da&ia LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< Art.32 a*.2 a+r!at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< 3 Pri6a ("ri!ad d" ")ti'n" )" &!n)id"r ("ri!ada d" *a data nr"i)trrii d")tat a "ntitii (n *a 31 d"&"6+ri" a* a&"*'iai an &a*"ndari)ti&. %n &a9'* n &ar"

nr"i)trar"a d" )tat a "ntitii ar" *!& d'( 1 !&t!6+ri", (ri6a ("ri!ad d"")ti'n" )" &!n)id"r, d" r"'*, ("ri!ada d" *a data nr"i)trrii d" )tat (n *a 31d"&"6+ri" a* an'*'i &a*"ndari)ti& &" 'r6"a9 d'( an'* nr"i)trrii d" )tat.

4 Data nt!&6irii )it'aii*!r nan&iar" ")t" '*ti6a 9i &a*"ndari)ti& a ("ri!ad"id" ")ti'n", &' "&"(ia &a9'ri*!r d" r"!rani9ar" i *i&?idar" a "ntitii. Art.32 a*.4 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< Art.33 a+r!at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; n vi!ar"01.01.14< Articolul 34. C"rin" d" ra(!rtar" n &a9'* r"!rani9rii

"ntitii 1 G*ti6a ("ri!ad d" ")ti'n" ("ntr' "ntitat"a r"!rani9at, &' "&"(ia

&a9'ri*!r d" r"!rani9ar" (rin a+)!r+i", ")t" ("ri!ada d" *a 1 ian'ari" a* an'*'i n&ar" a 5!)t "5"&t'at nr"i)trar"a d" )tat a "ntiti*!r n!'-a(r't" (n *a dataa&")t"i nr"i)trri. La r"!rani9ar"a "ntitii (rin a+)!r+i", '*ti6a ("ri!ad d"")ti'n" ("ntr' "ntitat"a &ar" )" a*i("t" a+)!r+it *a a*t "ntitat" a+)!r+ant")t" ("ri!ada d" *a 1 ian'ari" a* an'*'i n &ar" n "i)tr'* d" )tat a* ntr"(rind"ri*!ri !rani9aii*!r )" "5"&t'"a9 n)&ri"r"a (rivind n&"tar"a a&tivitii "ntitiia+)!r+it" (n *a "5"&t'ar"a a&")t"i n)&ri"ri. 2 Hntitat"a r"!rani9at nt!&6"t" '*ti6"*" )it'aii nan&iar" *a data &ar"(r"&"d" data nr"i)trrii d" )tat a "ntiti*!r n!'-a(r't" *a data "5"&t'rii n"i)tr'* d" )tat a* ntr"(rind"ri*!r i !rani9aii*!r a n)&ri"rii d")(r" n&"tar"a

a&tivitii "ntitii a+)!r+it". Art.34 a*.2 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< 3 G*ti6"*" )it'aii nan&iar" v!r in&*'d" dat"*" d")(r" 5a(t"*" "&!n!6i&" &ar"a' av't *!& n ("ri!ada d" *a data a(r!+rii +i*an'*'i d" r"(artii" (n *a data

nr"i)trrii d" )tat a "ntiti*!r n!'-a(r't" data "5"&t'rii n "i)tr'* d" )tat a*ntr"(rind"ri*!r i !rani9aii*!r a n)&ri"rii d")(r" n&"tar"a a&tivitii "ntitiia+)!r+it".


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Art.34 a*.3 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< 4 Pri6a ("ri!ad d" ")ti'n" ("ntr' "ntiti*" n!'-a(r't" &a r"9'*tat a*r"!rani9rii ")t" ("ri!ada d" *a data nr"i)trrii d" )tat a a&")t!ra (n *a 31d"&"6+ri".

Hntiti*" n!'-a(r't" n 'r6a r"!rani9rii v!r nt!&6i (ri6"*" )it'aiinan&iar" *a data nr"i)trrii d" )tat a a&")t!ra. Art.34 a*. 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< $ Pri6"*" )it'aii nan&iar" )" nt!&6")& n +a9a +i*an'*'i d" r"(artii" i adat"*!r d")(r" 5a(t"*" "&!n!6i&" &ar" a' av't *!& n ("ri!ada d" *a data a(r!+rii+i*an'*'i d" r"(artii" (n *a data nr"i)trrii d" )tat a "ntiti*!r n!'-a(r't" n'r6a r"!rani9rii data "5"&t'rii n "i)tr'* d" )tat a* ntr"(rind"ri*!r i!rani9aii*!r a n)&ri"rii d")(r" n&"tar"a a&tivitii "ntitii a+)!r+it". Art.34 a*.$ 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< Articolul 35. C"rin" d" ra(!rtar" n &a9'* *i&?idrii "ntitii 1 P"ri!ada d" ")ti'n" ("ntr' "ntitat"a *i&?idat, &' "&"(ia in)tit'ii*!r('+*i&", ")t" ("ri!ada d" *a 1 ian'ari" a* an'*'i n &ar" n "i)tr'* d" )tat a*

ntr"(rind"ri*!r i !rani9aii*!r a 5!)t "5"&t'at n)&ri"r"a d")(r" *i&?idar" (n *adata "5"&t'rii a&")t"i n)&ri"ri. 2 G*ti6"*" )it'aii nan&iar" a*" "ntitii *i&?idat", &' "&"(ia in)tit'ii*!r('+*i&", )" nt!&6")& d" &!6i)ia d" *i&?idar" *i&?idat!r )a' d" ("r)!ana n'6it d"in)tana d" :'d"&at n &a9'* n &ar" "ntitat"a )" *i&?id"a9 din &a'9a r"&'n!at"riiin)!*va+i*itii a&")t"ia. Art.3 a*.2 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; n

vi!ar" 01.01.14< 3 G*ti6"*" )it'aii nan&iar" a*" "ntitii *i&?idat", &' "&"(ia in)tit'ii*!r('+*i&", )" nt!&6")& *a data &ar" (r"&"d data "5"&t'rii n "i)tr'* d" )tat a*

ntr"(rind"ri*!r i !rani9aii*!r a n)&ri"rii d")(r" *i&?idar"a "ntitii. Art.3 a*.3 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< 4 G*ti6"*" )it'aii nan&iar" a*" "ntitii *i&?idat", &' "&"(ia in)tit'ii*!r('+*i&", )" nt!&6")& n +a9a +i*an'*'i d" *i&?idar" a(r!+at i a dat"*!r d")(r"5a(t"*" "&!n!6i&" &ar" a' av't *!& n ("ri!ada d" *a data a(r!+rii +i*an'*'i d"*i&?idar" (n *a data "5"&t'rii n "i)tr'* d" )tat a* ntr"(rind"ri*!r i !rani9aii*!r

a n)&ri"rii d")(r" *i&?idar"a "ntitii. Art.3 a*.4 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< G*ti6'* ra(!rt nan&iar a* in)tit'i"i ('+*i&" *i&?idat" )" nt!&6"t" d" &tr"&!6i)ia d" *i&?idar" in)tit'it n +a9a d"&i9i"i !ran'*'i &"ntra* d" )("&ia*itat" a*ad6ini)trai"i ('+*i&", a a't!ritii ad6ini)trai"i ('+*i&" *!&a*". In)tit'ii*" ('+*i&"*i&?idat" nt!&6")& ra(!rt'* nan&iar *a data *i&?idrii n v!*'6'* ra(!rt'*'inan&iar an'a* i * (r"9int !ran"*!r &"ntra*" d" )("&ia*itat" a*" ad6ini)trai"i


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('+*i&", a't!riti*!r ad6ini)trai"i ('+*i&" *!&a*". $ A&tiv"*" i (a)iv"*" +i*an'*'i &!nta+i* a* in)tit'i"i ('+*i&" i ntr"(rind"rii d")tat )" tran)6it )'&&")!r'*'i n &!n5!r6itat" &' d"&i9ia !ran'*'i &"ntra* d")("&ia*itat" a* ad6ini)trai"i ('+*i&", a a't!ritii ad6ini)trai"i ('+*i&" *!&a*". Articolul 36. "6nar"a )it'aii*!r nan&iar"

Art.3$ d"n'6ir"a 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< 1 it'aii*" nan&iar" v!r )"6nat" (n *a 6!6"nt'* (r"9"ntrii *!r'ti*i9at!ri*!r d" &tr" ("r)!an"*" &" r"(r"9int &!nd'&"r"a "ntitii, &ar" (!t > Art.3$ a*.1 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< a (r!(ri"tar - n &a9'* ntr"(rin9t!ri*!r individ'a*i; + (art"n"ri - n &a9'* 'n'i (art"n"riat; & 6"6+ri ai !ran'*'i ""&'tiv )a', &a a*t"rnativ, (r""dint"*" &!n)i*i'*'i""&'tiv, n n'6"*" &!n)i*i'*'i ""&'tiv, i (r""dint"*" &!n)i*i'*'i d" )'(rav"?"r",

n n'6"*" &!n)i*i'*'i d" )'(rav"?"r" - *a ntr"(rind"ri*" &' r)('nd"r" *i6itat i n!rani9aii*" n"&!6"r&ia*";

d dir"&t!r a* *ia*"i - n &a9'* 'n"i &!6(anii )trin"; " dir"&t!r'* ""&'tiv i 6"6+rii &!n)i*i'*'i - n &a9'* a*t!r "ntiti n")("&i&at" *a*it.a-d; 5 &!nd'&t!r'* i &!nta+i*'*-"5 "5'* )"rvi&i'*'i &!nta+i* - n &a9'* in)tit'i"i('+*i&". 2 Da& ("r)!an"*" 6"ni!nat" *a a*in.1> a n' )nt &a(a+i*" ) )"6n"9" )it'aii*" nan&iar", *a a&")t"a )" an""a9 !"(*i&ai" a ("r)!an"*!r &ar" )"6n"a9 )it'aii*" nan&iar" r")("&tiv"; Art.3$ a*.2, *it.a 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13

art.871; n vi!ar" 01.01.14< + r"5'9 ) )"6n"9" )it'aii*" nan&iar", *a a&")t"a )" an""a9 ! !+i"&i")&ri) i )"6nat, &' indi&ar"a 6!tiv'*'i d" r"5'9. Art.3$ a*.2, *it.+ 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< Articolul 3.it'aii nan&iar" &!n)!*idat" Art.37 d"n'6ir"a 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13art.871; n vi!ar" 01.01.14< 1 Hntitat"a-6a6, )'(*i6"ntar *a )it'aii*" nan&iar" (r!(rii, nt!&6"t")it'aii*" nan&iar" &!n)!*idat" n &!n5!r6itat" &' )tandard"*" d" &!nta+i*itat".

Art.37 a*.1 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< Art.37 a*.2 a+r!at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14< 3 '(*i6"ntar *a )it'aii*" nan&iar" &!n)!*idat", "ntitat"a va (r"9"nta ra(!rt'*&!n)!*idat a* &!nd'&"rii i ra(!rt'* a'dit!r'*'i, da& )it'aii*" nan&iar" &!n)!*idat"a' 5!)t )'(')" a'dit'*'i. Art.37 a*.3 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; n


27/31

vi!ar" 01.01.14< 4 it'aii*" nan&iar" &!n)!*idat" )" nt!&6")&, )" )"6n"a9, )" (r"9int i )"('+*i& n a&"*ai 6!d &a i )it'aii*" nan&iar" (r!(rii a*" "ntiti*!r-6a6". Art.37 a*.4 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14 a )it'aii nan&iar" )"6ian'a*" (r!(rii ("ntr' (ri6'* )"6")tr' n t"r6"n d" 30d" 9i*" 'r6t!ar" )"6")tr'*'i d" ")ti'n"; Art.38 a*.4, *it.a 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13

art.871; n vi!ar" 01.01.14


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n vi!ar" 01.01.14< T"r6"n'* &!n&r"t d" (r"9"ntar" a )it'aii*!r nan&iar" ("ntr' "&ar" "ntitat")" )ta+i*"t" d" "rvi&i'* )it'aii*!r nan&iar". Art.38 a*. 6!di&at (rin LP324 din 23.12.13, MO320-321/31.12.13 art.871; nvi!ar" 01.01.14 L""a &!nta+i*itii nr.42$-III din 4 a(ri*i" 1## M!nit!r'* O&ia* a* "('+*i&ii

M!*d!va, 1##, nr.28, art.321; r"('+*i&at n M!nit!r'* O&ia* a* "('+*i&ii M!*d!va,2003, nr.87-#0, art.3#8; art.BI din L""a nr.77-B din 21 d"&"6+ri" 2001 ("ntr' 6!di&ar"a i&!6(*"tar"a 'n!r a&t" *"i)*ativ" M!nit!r'* O&ia* a* "('+*i&ii M!*d!va, 2002,nr.17-1#, art.8; art.I din L""a nr.127$-B din 2 i'*i" 2002 ("ntr' 6!di&ar"a i &!6(*"tar"a'n!r a&t" *"i)*ativ" M!nit!r'* O&ia* a* "('+*i&ii M!*d!va, 2002, nr.117-11#,art.#8.

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