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ORDIN Nr

ORDIN   Nr. 188/1 din 11 februarie 2003

pentru aprobarea modificarii si completarii Reglementarilor contabile armonizate cu Directiva Comunitatilor Economice Europene nr. 86/635/CEE si cu Standardele Internationale de Contabilitate aplicabile institutiilor de credit, aprobate prin Ordinul ministrului finantelor publice si al guvernatorului Bancii Nationale a Romaniei nr. 1.982/5/2001, precum si a modificarii si completarii Planului de conturi pentru societatile bancare si a normelor metodologice de utilizare a acestuia, aprobate prin Ordinul ministrului de stat, ministrul finantelor, si al guvernatorului Bancii Nationale a Romaniei nr. 1.418/344/1997, cu modificarile si completarile ulterioare

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE - Nr. 188


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              BANCA NATIONALA A ROMANIEI - Nr. 1
ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 227 din  4 aprilie 2003

    In temeiul prevederilor art. 4 din Legea contabilitatii nr. 82/1991, republicata, si ale art. 36 din Legea nr. 101/1998 privind Statutul Bancii Nationale a Romaniei, cu modificarile si completarile ulterioare,

    ministrul finantelor publice si guvernatorul Bancii Nationale a Romaniei emit urmatorul ordin:

    Art. 1
    Se aproba Planul de conturi si normele metodologice de utilizare a acestuia pentru institutiile de credit care aplica Reglementarile contabile armonizate cu Directiva Comunitatilor Economice Europene nr. 86/635/CEE si cu Standardele Internationale de Contabilitate aplicabile institutiilor de credit, aprobate prin Ordinul ministrului finantelor publice si al guvernatorului Bancii Nationale a Romaniei nr. 1.982/5/2001, modificarea si completarea continutului si functiunii contului 519 "Alte rezerve", prevazut de Planul de conturi pentru societatile bancare si normele metodologice de utilizare a acestuia, aprobate prin Ordinul ministrului de stat, ministrul finantelor, si al guvernatorului Bancii Nationale a Romaniei nr. 1.418/344/1997, cu modificarile si completarile ulterioare, precum si concordantele dintre unele conturi din Planul de conturi pentru institutiile de credit care aplica Reglementarile contabile armonizate cu Directiva Comunitatilor Economice Europene nr. 86/635/CEE si cu Standardele Internationale de Contabilitate aplicabile institutiilor de credit si conturile corespunzatoare din Planul de conturi pentru societatile bancare si normele metodologice de utilizare a acestuia, cuprinse in anexele nr. 1 - 3*) care fac parte integranta din prezentul ordin.
------------
    *) Anexele nr. 1 - 3 se publica ulterior.

    Art. 2
    Banca Nationala a Romaniei va urmari in cadrul actiunilor de supraveghere desfasurate potrivit legii aplicarea de catre institutiile de credit a prevederilor prezentului ordin.
    Art. 3
    Nerespectarea prevederilor prezentului ordin atrage aplicarea sanctiunilor si/sau a masurilor prevazute la art. 69 si, respectiv, la art. 70 din Legea bancara nr. 58/1998, cu modificarile si completarile ulterioare, precum si a celor prevazute la art. 189 si, respectiv, la art. 191 din Ordonanta de urgenta a Guvernului nr. 97/2000 privind organizatiile cooperatiste de credit, aprobata cu modificari si completari prin Legea nr. 200/2002.

                       Ministrul finantelor publice,
                          Mihai Nicolae Tanasescu

                   Guvernatorul Bancii Nationale a Romaniei,
                         Mugur Constantin Isarescu



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COMENTARII la Ordinul 188/2003

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ANONIM a comentat Ordin 12 2006
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