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NORME Nr

NORME   Nr. 14 din 13 august 2002

privind fondurile proprii ale organizatiilor cooperatiste de credit si ale retelelor cooperatiste de credit

ACT EMIS DE: BANCA NATIONALA A ROMANIEI


SmartCity3

PUBLICATE IN: MONITORUL OFICIAL  NR. 672 din 10 septembrie 2002

    Avand in vedere prevederile art. 3 alin. (2), ale art. 164 si ale art. 171 alin. (2) din Ordonanta de urgenta a Guvernului nr. 97/2000 privind organizatiile cooperatiste de credit, aprobata si modificata prin Legea nr. 200/2002, ale art. 90 din Legea bancara nr. 58/1998, cu modificarile si completarile ulterioare,
    in temeiul dispozitiilor art. 50 alin. (1) din Legea nr. 101/1998 privind Statutul Bancii Nationale a Romaniei, cu modificarile si completarile ulterioare, ale art. 285 din Ordonanta de urgenta a Guvernului nr. 97/2000, aprobata si modificata prin Legea nr. 200/2002,

    Banca Nationala a Romaniei emite prezentele norme.

    CAP. 1
    Dispozitii generale

    Art. 1
    Prezentele norme se aplica organizatiilor cooperatiste de credit si reglementeaza metodologia de calcul si de raportare a fondurilor proprii pe baza individuala, pentru fiecare organizatie cooperatista de credit, si la nivelul retelelor cooperatiste de credit.
    Art. 2
    Fondurile proprii ale unei organizatii cooperatiste de credit, respectiv ale unei retele cooperatiste de credit, sunt formate din:
    - capital propriu;
    - capital suplimentar.
    Art. 3
    (1) Casele centrale au obligatia sa determine lunar nivelul fondurilor proprii pe baza individuala si la nivelul retelei cooperatiste de credit din care fac parte, pe baza datelor inscrise in balanta de verificare a casei centrale si, respectiv, in balanta de verificare intocmita la nivelul retelei cooperatiste de credit.
    (2) Casele centrale au obligatia sa raporteze Bancii Nationale a Romaniei - Directia supraveghere letric, trimestrial, si prin reteaua de comunicatii interbancare, lunar, nivelul fondurilor proprii ale casei centrale si ale retelei cooperatiste de credit din care fac parte, calculate la datele de 31 martie, 30 iunie, 30 septembrie si 31 decembrie ale fiecarui exercitiu financiar si, respectiv, pentru ultima zi calendaristica a fiecarei luni. Formularele de raportare vor fi transmise in termen de cel mult 15 zile calendaristice din luna urmatoare trimestrului pentru care se intocmeste raportarea. Raportarea prin intermediul retelei de comunicatii interbancare se va transmite Bancii Nationale a Romaniei - Directia supraveghere in termen de cel mult 10 zile calendaristice de la sfarsitul lunii pentru care se intocmeste. Modelul formularelor de raportare a fondurilor proprii ale casei centrale si ale retelei cooperatiste de credit este prezentat in anexele nr. 1 si, respectiv, nr. 2 care fac parte integranta din prezentele norme.
    (3) Casele centrale vor stabili prin norme proprii termenele la care cooperativele de credit afiliate au obligatia sa determine si sa raporteze casei centrale la care sunt afiliate nivelul fondurilor proprii. Modelul formularului de raportare a fondurilor proprii ale cooperativei de credit este prezentat in anexa nr. 3 care face parte integranta din prezentele norme.
    Art. 4
    Pentru toti indicatorii de prudenta bancara a caror determinare se face in functie de fondurile proprii organizatiile cooperatiste de credit sunt obligate sa utilizeze nivelul fondurilor proprii calculat pentru perioada de raportare a respectivilor indicatori.
    Art. 5
    (1) In cazul in care dupa aprobarea de catre adunarea generala a unei cooperative de credit a situatiilor financiare anuale nivelul fondurilor proprii la data de 31 decembrie se modifica, cooperativa de credit va retransmite casei centrale la care este afiliata, in termenul stabilit de aceasta, raportarile aferente fondurilor proprii si indicatorilor de prudenta bancara ce se determina in functie de nivelul fondurilor proprii, aferente ultimei luni a exercitiului financiar precedent si cele aferente primelor doua luni ale exercitiului financiar curent.
    (2) In cazul in care dupa aprobarea de catre adunarea generala a unei case centrale a situatiilor financiare anuale nivelul fondurilor proprii la data de 31 decembrie se modifica, casa centrala, in termen de 15 zile calendaristice de la data limita de depunere a situatiilor financiare anuale la organele in drept, va retransmite letric Bancii Nationale a Romaniei - Directia supraveghere raportarile aferente fondurilor proprii si indicatorilor de prudenta bancara ce se determina in functie de nivelul fondurilor proprii, aferente ultimei luni a exercitiului financiar precedent, si prin reteaua de comunicatii interbancare, raportarile lunare aferente primelor doua luni ale exercitiului financiar curent.
    (3) Dispozitiile alin. (2) se aplica in mod corespunzator si in cazul raportarilor indicatorilor de prudenta bancara ce se determina in functie de nivelul fondurilor proprii ale retelelor cooperatiste de credit.

    CAP. 2
    Metodologia de determinare a fondurilor proprii ale organizatiilor cooperatiste de credit si ale retelelor cooperatiste de credit

    SECTIUNEA 1
    Cooperativele de credit

    Art. 6
    (1) Capitalul propriu al unei cooperative de credit se compune din:
    a) partile sociale subscrise si varsate de membrii cooperatori;
    b) primele de fuziune si/sau de divizare, integral incasate;
    c) fondul de rezerva;
    d) rezerva generala pentru riscul de credit;
    e) rezervele constituite din primele de fuziune si/sau de divizare si din repartizari din profitul net;
    f) rezerva de intrajutorare;
    g) fondul pentru cresterea surselor proprii de finantare;
    h) rezervele statutare;
    i) rezultatul reportat reprezentand profit nerepartizat;
    j) rezultatul net al exercitiului financiar curent reprezentand profit.
    (2) Pentru determinarea nivelului capitalului propriu al unei cooperative de credit se vor deduce urmatoarele elemente:
    a) valoarea participatiei la capitalul social al casei centrale la care este afiliata;
    b) obligatiile cooperativei de credit reprezentand diferente ramase de regularizat ca urmare a recalcularii la sfarsitul exercitiului financiar a valorii participatiei la capitalul social al casei centrale la care este afiliata;
    c) sumele reprezentand contravaloarea partilor sociale care urmeaza sa fie restituite in cazurile de incetare a calitatii de membru cooperator prevazute la art. 13 din Ordonanta de urgenta a Guvernului nr. 97/2000, aprobata si modificata prin Legea nr. 200/2002.
    Sumele vor fi deduse incepand cu data hotararii consiliului de administratie cu privire la incetarea calitatii de membru cooperator;
    d) valoarea neamortizata a cheltuielilor de constituire;
    e) sumele din profitul net al exercitiului financiar curent reprezentand dividende (in cazul cooperativelor de credit care nu intra sub incidenta art. 172 din Ordonanta de urgenta a Guvernului nr. 97/2000, aprobata si modificata prin Legea nr. 200/2002), participarea personalului la profit si cota de participare a conducatorilor la profit, precum si repartizarile la fonduri, altele decat cel prevazut la alin. (1) lit. g).
    Aceste sume se calculeaza extracontabil, prin aplicarea asupra profitului net inregistrat de cooperativa de credit la finele fiecarei perioade pentru care se intocmeste raportarea ponderii respectivelor elemente inregistrate conform repartizarilor din profitul net pe aceste destinatii, efectuate pe baza situatiilor financiare anuale ale anului precedent;
    f) sumele reprezentand cheltuieli de repartizat si cheltuieli inregistrate in avans, care urmeaza a se suporta esalonat pe cheltuieli in perioadele sau in exercitiile financiare viitoare;
    g) rezultatul reportat reprezentand pierdere neacoperita;
    h) rezultatul net al exercitiului financiar curent reprezentand pierdere;
    i) repartizarea profitului.
    Art. 7
    Capitalul suplimentar al unei cooperative de credit se compune din:
    a) rezervele din diferente favorabile din reevaluarea patrimoniului, cu indicarea in formularul de raportare a prevederilor legale in baza carora s-au constituit;
    b) alte rezerve decat cele prevazute la lit. a) si cele incluse in capitalul propriu potrivit prevederilor art. 6 alin. (1) lit. e);
    c) alte fonduri constituite de cooperativa de credit, cu indicarea in formularul de raportare a prevederilor legale in baza carora s-au constituit, cu exceptia celui prevazut la art. 6 alin. (1) lit. g), a fondului social constituit in conformitate cu art. 17^1 din Ordonanta de urgenta a Guvernului nr. 97/2000, aprobata si modificata prin Legea nr. 200/2002, precum si a fondurilor constituite in vederea efectuarii unor plati pentru necesitatile cooperativei de credit si ale membrilor cooperatori;
    d) datoria subordonata;
    e) subventiile pentru investitii;
    f) diferentele favorabile din reevaluarea patrimoniului, cu indicarea in formularul de raportare a prevederilor legale in baza carora s-au constituit.

    SECTIUNEA a 2-a
    Casele centrale

    Art. 8
    (1) Capitalul propriu al unei case centrale se compune din:
    a) capitalul casei centrale;
    b) rezerva generala pentru riscul de credit;
    c) rezerva mutuala de garantare.
    (2) Pentru determinarea nivelului capitalului propriu al unei case centrale se vor deduce urmatoarele elemente:
    a) valoarea neamortizata a cheltuielilor de constituire;
    b) sumele reprezentand cheltuieli de repartizat si cheltuieli inregistrate in avans, care urmeaza a se suporta esalonat pe cheltuieli in perioadele sau in exercitiile financiare viitoare.
    Art. 9
    (1) Capitalul suplimentar al unei case centrale se compune din:
    a) rezervele din diferente favorabile din reevaluarea patrimoniului, cu indicarea in formularul de raportare a prevederilor legale in baza carora s-au constituit;
    b) alte rezerve decat cele prevazute la lit. a) si cele incluse in capitalul propriu;
    c) alte fonduri constituite de casa centrala, cu indicarea in formularul de raportare a prevederilor legale in baza carora s-au constituit, cu exceptia fondului pentru cresterea surselor proprii de finantare, precum si a fondurilor constituite in vederea efectuarii unor plati pentru necesitatile casei centrale si ale cooperativelor de credit afiliate;
    d) datoria subordonata;
    e) subventiile pentru investitii;
    f) diferentele favorabile din reevaluarea patrimoniului, cu indicarea in formularul de raportare a prevederilor legale in baza carora s-au constituit.
    (2) Pentru determinarea nivelului capitalului suplimentar al unei case centrale nu se vor lua in calcul fondul social si fondurile de natura fondului social constituite de aceasta potrivit prevederilor statutare.

    SECTIUNEA a 3-a
    Retelele cooperatiste de credit

    Art. 10
    (1) Capitalul propriu al unei retele cooperatiste de credit se compune din:
    a) capitalul agregat al retelei cooperatiste de credit;
    b) rezerva generala pentru riscul de credit, constituita de organizatiile cooperatiste de credit din retea;
    c) rezerva mutuala de garantare, constituita la nivelul casei centrale;
    d) rezerva de intrajutorare, constituita de cooperativele de credit din retea.
    (2) Pentru determinarea capitalului propriu al unei retele cooperatiste de credit se vor deduce urmatoarele elemente:
    a) valoarea neamortizata a cheltuielilor de constituire, aferente organizatiilor cooperatiste de credit din retea;
    b) sumele reprezentand cheltuieli de repartizat si cheltuieli inregistrate in avans, care urmeaza a se suporta esalonat pe cheltuieli in perioadele sau in exercitiile financiare viitoare, aferente organizatiilor cooperatiste de credit din retea.
    Art. 11
    (1) Capitalul suplimentar al unei retele cooperatiste de credit se compune din:
    a) rezervele din diferente favorabile din reevaluarea patrimoniului, constituite de organizatiile cooperatiste de credit din retea, cu indicarea in formularul de raportare a prevederilor legale in baza carora s-au constituit;
    b) alte rezerve decat cele prevazute la lit. a) si cele incluse in capitalul propriu, aferente organizatiilor cooperatiste de credit din retea;
    c) alte fonduri constituite de organizatiile cooperatiste de credit din retea, cu indicarea in formularul de raportare a prevederilor legale in baza carora s-au constituit, cu exceptia celui inclus in capitalul propriu, a fondului social constituit de cooperativele de credit din retea in conformitate cu art. 17^1 din Ordonanta de urgenta a Guvernului nr. 97/2000, aprobata si modificata prin Legea nr. 200/2002, precum si a fondurilor constituite la nivelul organizatiilor cooperatiste de credit in vederea efectuarii unor plati pentru necesitatile acestora si, dupa caz, ale membrilor cooperatori sau ale cooperativelor de credit afiliate;
    d) datoria subordonata, aferenta organizatiilor cooperatiste de credit din retea;
    e) subventiile pentru investitii, aferente organizatiilor cooperatiste de credit din retea;
    f) diferentele favorabile din reevaluarea patrimoniului organizatiilor cooperatiste de credit din retea, cu indicarea in formularul de raportare a prevederilor legale in baza carora s-au constituit.
    (2) Pentru determinarea nivelului capitalului suplimentar al unei retele cooperatiste de credit nu se vor lua in calcul fondul social si fondurile de natura fondului social constituite de casa centrala potrivit prevederilor statutare.

    SECTIUNEA a 4-a
    Dispozitii comune

    Art. 12
    Pentru determinarea fondurilor proprii la nivelul fiecarei organizatii cooperatiste de credit si la nivelul fiecarei retele cooperatiste de credit se vor avea in vedere, dupa caz, urmatoarele:
    a) capitalul suplimentar va fi luat in considerare la calculul fondurilor proprii numai in conditiile inregistrarii unui nivel pozitiv al capitalului propriu si in proportie de cel mult 100% din acesta;
    b) datoria subordonata va fi luata in calculul fondurilor proprii in proportie de maximum 50% din capitalul propriu si va trebui sa indeplineasca cumulativ urmatoarele conditii:
    - sa fie in intregime angajata;
    - in cazul datoriei subordonate la termen, scadenta initiala trebuie sa fie de cel putin 5 ani; daca datoria subordonata este pe durata nedeterminata, ea nu este rambursabila decat la initiativa organizatiei cooperatiste de credit imprumutate si numai in conditiile in care nivelul fondurilor proprii nu este afectat;
    - la calculul nivelului fondurilor proprii volumul datoriei subordonate la termen va fi gradual redus cu 20% pe an in ultimii 5 ani anteriori scadentei;
    - contractul de credit sa nu includa clauza rambursarii anticipate a datoriei subordonate in alte circumstante decat lichidarea sau dizolvarea organizatiei cooperatiste de credit;
    - in cazul lichidarii sau dizolvarii organizatiei cooperatiste de credit, datoria subordonata are un rang inferior celorlalte datorii si nu va fi rambursata pana cand toate acestea nu au fost achitate;
    c) creditele subordonate, acordate institutiilor de credit si societatilor cu caracter financiar, corectate cu sumele reprezentand provizioane pentru creante restante si indoielnice, aferente acestora, se vor deduce;
    d) sumele reprezentand parti in societatile comerciale legate, titluri de participare si titluri ale activitatii de portofoliu, detinute la institutii de credit si societati cu caracter financiar, corectate cu sumele reprezentand diferente de conversie, varsaminte de efectuat pentru parti in societati comerciale legate, pentru titluri de participare si pentru titluri ale activitatii de portofoliu si provizioane pentru deprecierea partilor detinute in cadrul societatilor comerciale legate, a titlurilor de participare si a titlurilor activitatii de portofoliu, se vor deduce.

    CAP. 3
    Dispozitii finale

    Art. 13
    Casele centrale vor urmari respectarea de catre cooperativele de credit afiliate a cerintelor prevazute in prezentele norme.
    Art. 14
    Nerespectarea prevederilor prezentelor norme atrage aplicarea sanctiunilor si/sau a masurilor prevazute la art. 189, 190 si 191 din Ordonanta de urgenta a Guvernului nr. 97/2000, aprobata si modificata prin Legea nr. 200/2002.

                 GUVERNATORUL BANCII NATIONALE A ROMANIEI,
                        MUGUR CONSTANTIN ISARESCU

    ANEXA 1*2)

    *2) Anexa nr. 1 este reprodusa in facsimil.

                               CALCULUL
capitalului si fondurilor proprii ale casei centrale

    Denumirea casei centrale ................
    Data raportarii: [ / / ]
                                                                    - mii lei -
 ______________________________________________________________________________
|       Elemente luate in calcul         | Nr.| Valoare |Coeficient|  Valoare  |
|                                        |rand|contabila|    de    |ajustata*1)|
|                                        |    |         | ajustare |           |
|________________________________________|____|_________|__________|___________|
|                  A                     |  B |     1   |     2    |     3     |
|________________________________________|____|_________|__________|___________|
|Partile sociale subscrise si varsate de |  1 |         |     x    |           |
|cooperativele de credit afiliate        |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Primele de fuziune si/sau de divizare   |  2 |         |     x    |           |
|integral incasate                       |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Fondul de rezerva                       |  3 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     |  4 |         |     x    |           |
|rezerve" reprezentand prime de fuziune  |    |         |          |           |
|si/sau divizare                         |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     |  5 |         |     x    |           |
|rezerve" repartizate din profitul net,  |    |         |          |           |
|din care:                               |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     |  6 |         |     x    |           |
|fonduri", analitic distinct "Fond pentru|    |         |          |           |
|cresterea surselor proprii de finantare"|    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezervele statutare                     |  7 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul reportat reprezentand profit |  8 |         |     x    |           |
|nerepartizat                            |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul net al exercitiului financiar|  9 |         |     x    |           |
|curent reprezentand profit              |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total (rd. 1 la 9)                      | 10 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Valoarea obligatiilor casei centrale    | 11 |         |     x    |           |
|reprezentand diferente ramase de        |    |         |          |           |
|regularizat ca urmare a recalcularii la |    |         |          |           |
|sfarsitul exercitiului financiar a      |    |         |          |           |
|valorii participatiilor cooperativelor  |    |         |          |           |
|de credit afiliate la capitalul social  |    |         |          |           |
|al casei centrale                       |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele reprezentand contravaloarea      | 12 |         |     x    |           |
|partilor sociale aferente aportului     |    |         |          |           |
|cooperativelor de credit afiliate la    |    |         |          |           |
|capitalul social al casei centrale in   |    |         |          |           |
|cazul in care aceste cooperative        |    |         |          |           |
|participa la un proces de               |    |         |          |           |
|fuziune/divizare de retele*)            |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele reprezentand contravaloarea      | 13 |         |     x    |           |
|partilor sociale aferente aportului     |    |         |          |           |
|cooperativelor de credit afiliate la    |    |         |          |           |
|capitalul social al casei centrale in   |    |         |          |           |
|cazul in care casa centrala a hotarat   |    |         |          |           |
|dizolvarea lor, urmata de lichidare*)   |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Dividende*)                            | 14 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Participarea personalului la profit*)  | 15 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Cota de participare a conducatorilor la | 16 |         |     x    |           |
|profit*)                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Repartizarile din profitul net la       | 17 |         |     x    |           |
|fonduri*)                              |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul reportat reprezentand        | 18 |         |     x    |           |
|pierdere neacoperita                    |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul net al exercitiului financiar| 19 |         |     x    |           |
|curent reprezentand pierdere            |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Repartizarea profitului                 | 20 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Total elemente deductibile              | 21 |         |     x    |           |
|(rd. 11 la 20)                          |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total capital (rd. 10 - rd. 21)         | 22 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Rezerva generala pentru riscul de credit| 23 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Rezerva mutuala de garantare            | 24 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Total (rd. 23 + rd. 24)                 | 25 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Cheltuieli de constituire               | 26 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Amortizarea cheltuielilor de constituire| 27 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Valoarea neamortizata a cheltuielilor de| 28 |         |     x    |           |
|constituire (rd. 26 - rd. 27)           |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Cheltuieli de repartizat si cheltuieli  | 29 |         |     x    |           |
|inregistrate in avans                   |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total elemente deductibile              | 30 |         |     x    |           |
|(rd. 28 + rd. 29)                       |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total capital propriu                   | 31 |         |     x    |           |
|(rd. 22 + rd. 25 - rd. 30)              |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     | 32 |         |     x    |           |
|rezerve", analitic distinct "Rezerve din|    |         |          |           |
|diferente favorabile din reevaluarea    |    |         |          |           |
|patrimoniului", din care:               |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     | 33 |         |     x    |           |
|rezerve", altele decat cele incluse la  |    |         |          |           |
|rd. 4, 5 si 32                          |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     | 34 |         |     x    |           |
|fonduri", altele decat cele incluse la  |    |         |          |           |
|rd. 6*), din care:                    |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in conturile        | 35 |         | maximum  |           |
|"Datorii subordonate la termen" si      |    |         |   50%    |           |
|"Datorii subordonate pe durata          |    |         |din rd. 31|           |
|nedeterminata"                          |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Subventii| 36 |         |     x    |           |
|pentru investitii"                      |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele legal inregistrate in contul     | 37 |         |     x    |           |
|"Diferente din reevaluare", din care:   |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total capital suplimentar               | 38 |         | maximum  |           |
|col. 1 = col. 1, rd. 32 la 37;          |    |         |   100%   |           |
|col. 3 = col. 3, rd. 32 la 37 (in limita|    |         |din rd. 31|           |
|a maximum 100% din col. 3, rd. 31);     |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele reprezentand parti in societatile| 39 |         |     x    |           |
|comerciale legate, titluri de           |    |         |          |           |
|participare si titluri ale activitatii  |    |         |          |           |
|de portofoliu, detinute la institutii de|    |         |          |           |
|credit si societati cu caracter         |    |         |          |           |
|financiar                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in conturile        | 40 |         |     x    |           |
|"Credite subordonate la termen" si      |    |         |          |           |
|"Credite subordonate pe durata          |    |         |          |           |
|nedeterminata" acordate institutiilor de|    |         |          |           |
|credit si societatilor cu caracter      |    |         |          |           |
|financiar                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total elemente deductibile              | 41 |         |     x    |           |
|(rd. 39 + rd. 40)                       |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total fonduri proprii                   | 42 |         |     x    |           |
|(rd. 31 + rd. 38 - rd. 41)              |    |         |          |           |
|________________________________________|____|_________|__________|___________|

                Intocmit de:
    _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
    Numele si prenumele .................
    Telefon/interior ....................
    _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

      Conducatorul casei centrale,               Conducatorul compartimentului
                                                      financiar-contabil,
    (numele, prenumele si semnatura)            (numele, prenumele si semnatura)
------------
    *1) Valoarea ajustata in cazul elementelor pentru care coeficientul de ajustare este "x" este egala cu valoarea contabila.
    *) Sumele vor fi deduse conform prevederilor art. 4 alin. (2) lit. b) din Normele Bancii Nationale a Romaniei nr. 13/2002 privind capitalul minim al organizatiilor cooperatiste de credit si capitalul agregat minim al retelelor cooperatiste de credit.
    *) Se va completa potrivit prevederilor art. 4 alin. (2) lit. c) din Normele Bancii Nationale a Romaniei nr. 13/2002 privind capitalul minim al organizatiilor cooperatiste de credit si capitalul agregat minim al retelelor cooperatiste de credit, cu mentiunea ca pentru data de 31 decembrie nu se vor inscrie sume in formularul de raportare refacut si retransmis de casele centrale potrivit alin. (1) al art. 3 din respectivele norme.
    *) Se va completa avand in vedere prevederile alin. (1) lit. c) si alin. (2) ale art. 9 din Normele Bancii Nationale a Romaniei nr. 14/2002.

    ANEXA 2*2)

    *2) Anexa nr. 2 este reprodusa in facsimil.

                                CALCULUL
capitalului agregat si fondurilor proprii ale retelei cooperatiste de credit

    Denumirea casei centrale ................
    Data raportarii: [ / / ]
                                                                    - mii lei -
 ______________________________________________________________________________
|       Elemente luate in calcul         | Nr.| Valoare |Coeficient|  Valoare  |
|                                        |rand|contabila|    de    |ajustata*1)|
|                                        |    |         | ajustare |           |
|________________________________________|____|_________|__________|___________|
|                  A                     |  B |     1   |     2    |     3     |
|________________________________________|____|_________|__________|___________|
|Partile sociale subscrise si varsate de |  1 |         |     x    |           |
|membrii cooperatori ai cooperativelor de|    |         |          |           |
|credit din retea                        |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Primele de fuziune si/sau de divizare,  |  2 |         |     x    |           |
|integral incasate constituite la nivelul|    |         |          |           |
|organizatiilor cooperatiste de credit   |    |         |          |           |
|din retea                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Fondul de rezerva constituit de         |  3 |         |     x    |           |
|organizatiile cooperatiste de credit din|    |         |          |           |
|retea                                   |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     |  4 |         |     x    |           |
|rezerve" reprezentand prime de fuziune  |    |         |          |           |
|si/sau divizare, constituite la nivelul |    |         |          |           |
|organizatiilor cooperatiste de credit   |    |         |          |           |
|din retea                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     |  5 |         |     x    |           |
|rezerve" repartizate din profitul net,  |    |         |          |           |
|constituite la nivelul organizatiilor   |    |         |          |           |
|cooperatiste de credit din retea, din   |    |         |          |           |
|care:                                   |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     |  6 |         |     x    |           |
|fonduri", analitic distinct "Fond pentru|    |         |          |           |
|cresterea surselor proprii de           |    |         |          |           |
|finantare", constituit la nivelul       |    |         |          |           |
|organizatiilor cooperatiste de credit   |    |         |          |           |
|din retea                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezervele statutare, constituite la     |  7 |         |     x    |           |
|nivelul organizatiilor cooperatiste de  |    |         |          |           |
|credit din retea                        |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul reportat reprezentand profit |  8 |         |     x    |           |
|nerepartizat, inregistrat de            |    |         |          |           |
|organizatiile cooperatiste de credit din|    |         |          |           |
|retea                                   |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul net al exercitiului financiar|  9 |         |     x    |           |
|curent reprezentand profit, inregistrat |    |         |          |           |
|de organizatiile cooperatiste de credit |    |         |          |           |
|din retea                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total (rd. 1 la 9)                      | 10 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Sumele reprezentand contravaloarea      | 11 |         |     x    |           |
|partilor sociale care urmeaza sa fie    |    |         |          |           |
|restituite de cooperativele de credit   |    |         |          |           |
|din retea in cazurile de incetare a     |    |         |          |           |
|calitatii de membru cooperator, conform |    |         |          |           |
|art. 13 din Ordonanta de urgenta a      |    |         |          |           |
|Guvernului nr. 97/2000, aprobata prin   |    |         |          |           |
|Legea nr. 200/2002*)                    |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele reprezentand contravaloarea      | 12 |         |     x    |           |
|partilor sociale aferente aportului     |    |         |          |           |
|cooperativelor de credit la capitalul   |    |         |          |           |
|social al casei centrale la care sunt   |    |         |          |           |
|afiliate, in cazul in care aceste       |    |         |          |           |
|cooperative participa la un proces de   |    |         |          |           |
|fuziune/divizare de retele*)           |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele reprezentand contravaloarea      | 13 |         |     x    |           |
|partilor sociale aferente aportului     |    |         |          |           |
|cooperativelor de credit la capitalul   |    |         |          |           |
|social al casei centrale la care sunt   |    |         |          |           |
|afiliate, in cazul in care casa centrala|    |         |          |           |
|a hotarat dizolvarea lor, urmata de     |    |         |          |           |
|lichidare*)                            |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Dividende*)                           | 14 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Participarea personalului la profit*) | 15 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Cota de participare a conducatorilor la | 16 |         |     x    |           |
|profit*)                              |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Repartizarile din profitul net la       | 17 |         |     x    |           |
|fonduri*)                             |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul reportat reprezentand        | 18 |         |     x    |           |
|pierdere neacoperita, inregistrat de    |    |         |          |           |
|organizatiile cooperatiste de credit din|    |         |          |           |
|retea                                   |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul net al exercitiului financiar| 19 |         |     x    |           |
|curent reprezentand pierdere,           |    |         |          |           |
|inregistrat de organizatiile            |    |         |          |           |
|cooperatiste de credit din retea        |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Repartizarea profitului inregistrat de  | 20 |         |     x    |           |
|organizatiile cooperatiste de credit din|    |         |          |           |
|retea                                   |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total elemente deductibile              | 21 |         |     x    |           |
|(rd. 11 la 20)                          |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total capital agregat (rd. 10 - rd. 21) | 22 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Rezerva generala pentru riscul de       | 23 |         |     x    |           |
|credit, constituita la nivelul          |    |         |          |           |
|organizatiilor cooperatiste de credit   |    |         |          |           |
|din retea                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezerva mutuala de garantare,           | 24 |         |     x    |           |
|constituita la nivelul casei centrale   |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezerva de intrajutorare, constituita de| 25 |         |     x    |           |
|cooperativele de credit din retea       |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total (rd. 23 la 25)                    | 26 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Cheltuieli de constituire, aferente     | 27 |         |     x    |           |
|organizatiilor cooperatiste de credit   |    |         |          |           |
|din retea                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Amortizarea cheltuielilor de            | 28 |         |     x    |           |
|constituire, aferenta organizatiilor    |    |         |          |           |
|cooperatiste de credit din retea        |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Valoarea neamortizata a cheltuielilor de| 29 |         |     x    |           |
|constituire, aferente organizatiilor    |    |         |          |           |
|cooperatiste de credit din retea        |    |         |          |           |
|(rd. 27 - rd. 28)                       |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Cheltuieli de repartizat si cheltuieli  | 30 |         |     x    |           |
|inregistrate in avans, aferente         |    |         |          |           |
|organizatiilor cooperatiste de credit   |    |         |          |           |
|din retea                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total elemente deductibile              | 31 |         |     x    |           |
|(rd. 29 + rd. 30)                       |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total capital propriu                   | 32 |         |     x    |           |
|(rd. 22 + rd. 26 - rd. 31)              |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     | 33 |         |     x    |           |
|rezerve", analitic distinct "Rezerve din|    |         |          |           |
|diferente favorabile din reevaluarea    |    |         |          |           |
|patrimoniului", constituita de          |    |         |          |           |
|organizatiile cooperatiste de credit din|    |         |          |           |
|retea, din care:                        |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     | 34 |         |     x    |           |
|rezerve", altele decat cele incluse la  |    |         |          |           |
|rd. 4, 5 si 33, constituite de          |    |         |          |           |
|organizatiile cooperatiste de credit din|    |         |          |           |
|retea                                   |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele legal inregistrate in contul     | 35 |         |     x    |           |
|"Alte fonduri", altele decat cele       |    |         |          |           |
|incluse la rd. 6, constituite de        |    |         |          |           |
|organizatiile cooperatiste de credit din|    |         |          |           |
|retea*), din care:                   |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in conturile        | 36 |         | maximum  |           |
|"Datorii subordonate la termen" si      |    |         |   50%    |           |
|"Datorii subordonate pe durata          |    |         |din rd. 32|           |
|nedeterminata", aferente organizatiilor |    |         |          |           |
|cooperatiste de credit din retea        |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Subventii| 37 |         |     x    |           |
|pentru investitii", aferente            |    |         |          |           |
|organizatiilor cooperatiste de credit   |    |         |          |           |
|din retea                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele legal inregistrate in contul     | 38 |         |     x    |           |
|"Diferente din reevaluare", aferente    |    |         |          |           |
|organizatiilor cooperatiste de credit   |    |         |          |           |
|din retea, din care:                    |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total capital suplimentar               | 39 |         |  maximum |           |
|col. 1 = col. 1, rd. 33 la 38;          |    |         |   100%   |           |
|col. 3 = col. 3, rd. 33 la 38 (in limita|    |         |din rd. 32|           |
|a maximum 100% din col. 3, rd. 32);     |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele reprezentand parti in societatile| 40 |         |     x    |           |
|comerciale legate, titluri de           |    |         |          |           |
|participare si titluri ale activitatii  |    |         |          |           |
|de portofoliu, detinute de casa centrala|    |         |          |           |
|la institutii de credit si societati    |    |         |          |           |
|cu caracter financiar                   |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in conturile        | 41 |         |     x    |           |
|"Credite subordonate la termen" si      |    |         |          |           |
|"Credite subordonate pe durata          |    |         |          |           |
|nedeterminata" acordate institutiilor de|    |         |          |           |
|credit si societatilor cu caracter      |    |         |          |           |
|financiar de organizatiile cooperatiste |    |         |          |           |
|de credit din retea                     |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total elemente deductibile              | 42 |         |     x    |           |
|(rd. 40 + rd. 41)                       |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total fonduri proprii                   | 43 |         |     x    |           |
|(rd. 32 + rd. 39 - rd. 42)              |    |         |          |           |
|________________________________________|____|_________|__________|___________|

                Intocmit de:
    _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
    Numele si prenumele .................
    Telefon/interior ....................
    _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

      Conducatorul casei centrale,               Conducatorul compartimentului
                                                      financiar-contabil,
    (numele, prenumele si semnatura)           (numele, prenumele si semnatura)
------------
    *1) Valoarea ajustata in cazul elementelor pentru care coeficientul de ajustare este "x" este egala cu valoarea contabila.
    *) Sumele vor fi deduse potrivit prevederilor art. 5 alin. (2) lit. a) din Normele Bancii Nationale a Romaniei nr. 13/2002 privind capitalul minim al organizatiilor cooperatiste de credit si capitalul agregat minim al retelelor cooperatiste de credit.
    *) Sumele vor fi deduse potrivit prevederilor art. 5 alin. (2) lit. b) din Normele Bancii Nationale a Romaniei nr. 13/2002 privind capitalul minim al organizatiilor cooperatiste de credit si capitalul agregat minim al retelelor cooperatiste de credit.
    *) Se va completa potrivit prevederilor art. 5 alin. (2) lit. c) din Normele Bancii Nationale a Romaniei nr. 13/2002 privind capitalul minim al organizatiilor cooperatiste de credit si capitalul agregat minim al retelelor cooperatiste de credit, cu mentiunea ca pentru data de 31 decembrie nu se vor inscrie sume in formularul de raportare refacut si retransmis de casa centrala potrivit alin. (2) al art. 3 din respectivele norme.
    *) Se va completa avand in vedere prevederile alin. (1) lit. c) si alin. (2) ale art. 11 din Normele Bancii Nationale a Romaniei nr. 14/2002.

    ANEXA 3*2)

    *2) Anexa nr. 3 este reprodusa in facsimil.

                             CALCULUL
    fondurilor proprii ale cooperativei de credit

    Denumirea casei centrale ................
    Data raportarii: [ / / ]
                                                                    - mii lei -
 ______________________________________________________________________________
|       Elemente luate in calcul         | Nr.| Valoare |Coeficient|  Valoare  |
|                                        |rand|contabila|    de    |ajustata*1)|
|                                        |    |         | ajustare |           |
|________________________________________|____|_________|__________|___________|
|                  A                     |  B |     1   |     2    |     3     |
|________________________________________|____|_________|__________|___________|
|Partile sociale subscrise si varsate de |  1 |         |     x    |           |
|membrii cooperatori                     |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Primele de fuziune si/sau de divizare   |  2 |         |     x    |           |
|integral incasate                       |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Fondul de rezerva                       |  3 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Rezerva generala pentru riscul de       |  4 |         |     x    |           |
|credit                                  |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     |  5 |         |     x    |           |
|rezerve" reprezentand prime de fuziune  |    |         |          |           |
|si/sau divizare                         |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     |  6 |         |     x    |           |
|rezerve" repartizate din profitul net,  |    |         |          |           |
|din care:                               |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezerva de intrajutorare                |  7 |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     |  8 |         |     x    |           |
|fonduri", analitic distinct "Fond pentru|    |         |          |           |
|cresterea surselor proprii de finantare"|    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezervele statutare                     |  9 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul reportat reprezentand profit | 10 |         |     x    |           |
|nerepartizat                            |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul net al exercitiului financiar| 11 |         |     x    |           |
|curent reprezentand profit              |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total (rd. 1 la 11)                     | 12 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Sumele reprezentand participatia la     | 13 |         |     x    |           |
|capitalul social al casei centrale la   |    |         |          |           |
|care este afiliata                      |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Obligatiile cooperativei de credit      | 14 |         |     x    |           |
|reprezentand diferente de regularizat ca|    |         |          |           |
|urmare a recalcularii la sfarsitul      |    |         |          |           |
|exercitiului financiar a participatiei  |    |         |          |           |
|la capitalul social al casei centrale la|    |         |          |           |
|care este afiliata                      |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele reprezentand contravaloarea      | 15 |         |     x    |           |
|partilor sociale care urmeaza sa fie    |    |         |          |           |
|restituite in cazurile de incetare a    |    |         |          |           |
|calitatii de membru cooperator, conform |    |         |          |           |
|art. 13 din Ordonanta de urgenta a      |    |         |          |           |
|Guvernului nr. 97/2000, aprobata prin   |    |         |          |           |
|Legea nr. 200/2002*)                    |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Cheltuieli de constituire               | 16 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Amortizarea cheltuielilor de constituire| 17 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Valoarea neamortizata a cheltuielilor de| 18 |         |     x    |           |
|constituire (rd. 16 - rd. 17)           |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Dividende*)                            | 19 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Participarea personalului la profit*)  | 20 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Cota de participare a conducatorilor la | 21 |         |     x    |           |
|profit*)                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Repartizarile din profitul net la       | 22 |         |     x    |           |
|fonduri*)                              |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Cheltuieli de repartizat si cheltuieli  | 23 |         |     x    |           |
|inregistrate in avans                   |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul reportat reprezentand        | 24 |         |     x    |           |
|pierdere neacoperita                    |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Rezultatul net al exercitiului financiar| 25 |         |     x    |           |
|curent reprezentand pierdere            |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Repartizarea profitului                 | 26 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Total elemente deductibile              | 27 |         |     x    |           |
|(rd. 13 la 15 + rd. 18 la rd. 26)       |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total capital propriu (rd. 12 - rd. 27) | 28 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     | 29 |         |     x    |           |
|rezerve", analitic distinct             |    |         |          |           |
|"Rezerve din diferente favorabile din   |    |         |          |           |
|reevaluarea patrimoniului", din care:   |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     | 30 |         |     x    |           |
|rezerve", altele decat cele incluse la  |    |         |          |           |
|rd. 5, 6 si 29                          |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Alte     | 31 |         |     x    |           |
|fonduri", altele decat cele incluse la  |    |         |          |           |
|rd. 8*), din care:                    |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in conturile        | 32 |         | maximum  |           |
|"Datorii subordonate la termen" si      |    |         |   50%    |           |
|"Datorii subordonate pe durata          |    |         |din rd. 28|           |
|nedeterminata"                          |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in contul "Subventii| 33 |         |     x    |           |
|pentru investitii"                      |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele legal inregistrate in contul     | 34 |         |     x    |           |
|"Diferente din reevaluare", din care:   |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
| - .................................... |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total capital suplimentar               | 35 |         | maximum  |           |
|col. 1 = col. 1, rd. 29 la 34;          |    |         |   100%   |           |
|col. 3 = col. 3, rd. 29 la 34 (in limita|    |         |din rd. 28|           |
|a maximum 100% din col. 3, rd. 28);     |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Sumele inregistrate in conturile        | 36 |         |     x    |           |
|"Credite subordonate la termen" si      |    |         |          |           |
|"Credite subordonate pe durata          |    |         |          |           |
|nedeterminata" acordate institutiilor de|    |         |          |           |
|credit si societatilor cu caracter      |    |         |          |           |
|financiar                               |    |         |          |           |
|________________________________________|____|_________|__________|___________|
|Total elemente deductibile (rd. 36)     | 37 |         |     x    |           |
|________________________________________|____|_________|__________|___________|
|Total fonduri proprii                   | 38 |         |     x    |           |
|(rd. 28 + rd. 35 - rd. 37)              |    |         |          |           |
|________________________________________|____|_________|__________|___________|

                Intocmit de:
    _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
    Numele si prenumele .................
    Telefon/interior ....................
    _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

    Conducatorul cooperativei de credit,         Conducatorul compartimentului
                                                       financiar-contabil,
     (numele, prenumele si semnatura)          (numele, prenumele si semnatura)
------------
    *1) Valoarea ajustata in cazul elementelor pentru care coeficientul de ajustare este "x" este egala cu valoarea contabila.
    *) Sumele vor fi deduse potrivit prevederilor art. 6 alin. (2) lit. c) din Normele Bancii Nationale a Romaniei nr. 14/2002.
    *) Se va completa potrivit prevederilor art. 6 alin. (2) lit. e) din Normele Bancii Nationale a Romaniei nr. 14/2002, cu mentiunea ca pentru data de 31 decembrie nu se vor inscrie sume in formularul de raportare refacut si retransmis de cooperativele de credit potrivit alin. (1) al art. 5 din Normele Bancii Nationale a Romaniei nr. 14/2002.
    *) Se va completa avand in vedere prevederile art. 7 lit. c) din Normele Bancii Nationale a Romaniei nr. 14/2002.



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ANONIM a comentat Legea 243 2021
    Hello everyone, I want to use this medium to thank a great spell caster called Dr Grceondu for transforming my life financially, i have been playing lottery game for long but have never won any reasonable amount, I contacted Dr Graceondu after i red about him on the internet on how he help a lady with a lottery winning numbers and the lady won a very big amount of money, so i contacted him and He instructed me on what to do which i did and he told me to give him some time to prayers, on the second day he sent me some numbers and he said i should go and play them, so i went to play the numbers he gave me, after two day the result came out, and i went to check and to my greatest surprise my name came out as one of the winners i won $45 million, i still cant believe what happened to me that i am now a millionaire over night, i just want to say a very big thank you to Dr Graceondu i have never seen a powerful man like him, I will advice everyone out there to contact Dr Graceondu if you want to win big in your lottery game. You can reach him via his email, drgraceondu12@gmail.com or WhatsApp him +15204677763, you can also visit his Website. https://drgraceonduadodo.com
ANONIM a comentat Decretul 1231 2021
    i will never stop until the whole World knows about the MOST powerful priest maurice whose contact details I saw in a comment section here few weeks ago, so and i decided to contact him because i was badly in need of help TO SAVE MY MARRIAGE, I explained my situation to PRIEST MURICE. that Everything was going down the drain as my husband WAS constantly cheating on me with other women and he physically abuse me. priest maurice promised to help that my husband will change and will love me unconditionally in less than a week as far that my heart still beats for him. I FOLLOWED HIS INSTRUTION and he prepared a spell for me and my husband called me exactly when priest maurice said. He pleaded and said he needs me back since then he have been the sweetest man on earth. anyone out there reading this comment that need a effect spell caster Can reach him on email:psychicspellsolution@gmail.coM whatsapp:+1(571)3573337
ANONIM a comentat Ordin 12 2006
    Mai este in vigoare acest ordin, din moment ce aven Regulamentul (CE) 396:2005, revizuit 2019, referitor la rezidurile de pesticide din alimente, inclusiv din fructe si legume?
ANONIM a comentat Decretul 770 1966
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat OUG 114 2021
    Într-un cuvânt, wow!! Nu pot să cred că banii sunt deja în contul meu. Multumesc, multumesc, multumesc! De obicei, ați transformat o sarcină lungă, consumatoare de timp și intimidantă într-o experiență foarte plăcută și simplificată. Nu pot să vă mulțumesc vouă și doamnei Della Taylor pentru suficientă asistentă. Dna Della Taylor Împrumuturi pentru un sistem excelent și pentru un serviciu excelent. Ambele sunt grozave! dacă aveți nevoie de un împrumut de urgență, îi puteți e-mail la Dellastaylors@yahoo.com WhatsApp pe +1 (209) 251-1529
ANONIM a comentat Decizia 2 2007
    I never use to believe in spell casting until i met Lord Zuma a powerful spell caster who helped me to be a happy person again. i reside in USA. After 4 years of Broken marriage, my husband left me with two kids. I felt like my life was about to end and i almost committed suicide, i was emotionally down for a very long time. Thanks to a Great spell caster called Lord Zuma which i met online on one faithful day when I was browsing through the internet, i came across a lot of testimonies about this particular Great spell caster how he has helped so many people. he has helped people to bring back their Ex lover, some testified that he restores womb, cure cancer and other sickness, and so on. I also came across a testimony, it was about a woman called Sandra, she testified about how his spell made her to be pregnant after so many years of bareness and at the end of her testimony she dropped Lord Zuma's email address. After reading all these, i decided to give it a try and i contacted him and explained my problem to him and he assured me that in less than 48 hours, my husband will call me and beg for forgiveness but i thought it will not work. When he had finished casting the spell, the next day my husband called me and he was begging for forgiveness just as Lord Zuma said. This is not brain washing and after the spell has been cast, i realized that my husband love me like never before and the spell caster opened him up to know how much i love him and how much love we need to share. We are even happier now than before. Lord Zuma is really a gifted man and i will not stop publishing him because he is a wonderful man. If you have a problem and you are looking for a real and a genuine spell caster to solve all your problems contact Lord Zuma now on spiritualherbalisthealing@gmail.com or just visit https://spiritualherbal.blogspot.com and see so many he has helped that are testifying about his good work. He will help you solve all your problems. Once again thank you Lord Zuma for your good deeds. His whatsapp number +1 506 800 1647
ANONIM a comentat Decretul 770 1966
    BEST WAYS TO GET YOUR EX LOVER BACK AND RESTORED YOUR BROKEN MARRIAGE OR RELATIONSHIP FROM SORROW TO HAPPINESS. Help me thank Dromokpo@gmail.com for helping me get my ex husband back to me and my family. This great powerful spiritual man restored my sorrow to happiness. My husband left me some years ago for another woman and they both planned to get married. I am so surprised he just came back to me one cool afternoon on Saturday June, begging and crying for me to take him back and to forgive him for breaking up our marriage home and forsaking me and the children. Dr Omokpo is a true spiritualist savior . He brought my husband back” if you have any worries or you have any problem in your marriages or relationships you can reach him via: dromokpo@gmail.com
ANONIM a comentat Hotărârea 774 2010
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