NORME
Nr. 7 din 13 iunie 2003
pentru modificarea si completarea Normelor Bancii Nationale a Romaniei nr.
1/2001 privind lichiditatea bancilor
ACT EMIS DE: BANCA NATIONALA A ROMANIEI
PUBLICATE IN: MONITORUL OFICIAL NR. 450 din 25 iunie 2003
Avand in vedere dispozitiile art. 26 alin. (2) lit. a) si ale art. 50 din
Legea nr. 101/1998 privind Statutul Bancii Nationale a Romaniei, cu
modificarile si completarile ulterioare, precum si dispozitiile art. 38 alin. 1
si 2 si prevederile art. 45 lit. b) din Legea bancara nr. 58/1998, cu
modificarile si completarile ulterioare,
Banca Nationala a Romaniei emite prezentele norme.
Art. 1
Normele Bancii Nationale a Romaniei nr. 1/2001 privind lichiditatea
bancilor, publicate in Monitorul Oficial al Romaniei, Partea I, nr. 201 din 20
aprilie 2001, cu modificarile si completarile ulterioare, se modifica si se
completeaza dupa cum urmeaza:
1. Articolul 1 va avea urmatorul cuprins:
"Art. 1
Prezentele norme reglementeaza nivelul minim de lichiditate si se aplica
bancilor persoane juridice romane, precum si sucursalelor din Romania ale
bancilor persoane juridice straine, denumite in continuare banci."
2. Alineatul (1) al articolului 2 va avea urmatorul cuprins:
"Art. 2
(1) Creditele si plasamentele la care se face referire in prezentele norme
sunt cele incluse in cadrul anexei nr. 1."
3. Litera f) a alineatului (2) al articolului 2 se abroga.
4. Litera h) a alineatului (2) al articolului 2 va avea urmatorul cuprins:
"h) perioada de aplicare - intervalul de timp in care trebuie mentinut
in conturile deschise la Banca Nationala a Romaniei nivelul prevazut al
rezervelor minime obligatorii, stabilit conform prevederilor Regulamentului
Bancii Nationale a Romaniei nr. 6/2002 privind regimul rezervelor minime
obligatorii;"
5. Alineatul (3) al articolului 2 va avea urmatorul cuprins:
"(3) Pentru determinarea grupurilor de persoane legate economic intre
ele, vor fi luate in considerare, alternativ sau cumulativ, urmatoarele
situatii:
a) una dintre persoane detine o participatie directa sau prin intermediul
unei relatii de control asupra a cel putin 50% din capitalul social sau din
drepturile de vot ale altei persoane;
b) persoanele sunt legate permanent cu una si aceeasi persoana printr-o
relatie de control;
c) au aceeasi conducere;
d) interdependenta comerciala directa, care nu poate fi substituita intr-un
termen scurt;
e) sunt membrii aceleiasi familii."
6. Alineatul (1) al articolului 11 va avea urmatorul cuprins:
"Art. 11
(1) Activele bilantiere cu scadenta la vedere, cum sunt: casa si alte
valori, contul curent la banci centrale, depozitele la vedere la banci
centrale, conturile de corespondent la banci, depozitele la vedere la banci si
activele bilantiere reprezentand depozite la termen ale bancilor la banci
centrale, vor fi inscrise pe prima banda de scadenta la valoarea contabila
diminuata, dupa caz, cu provizioanele constituite."
7. Alineatul (3) al articolului 11 va avea urmatorul cuprins:
"(3) Creantele atasate aferente activelor bilantiere mentionate la
alin. (1) vor fi inscrise pe prima banda de scadenta la valoarea contabila
diminuata, dupa caz, cu provizioanele constituite."
8. Alineatul (6) al articolului 12 va avea urmatorul cuprins:
"(6) Titlurile mentionate la alin. (1) - (4) vor fi luate in calcul in
conditiile in care acestea nu sunt afectate garantarii unor imprumuturi primite
de banca, in cadrul unor operatiuni de pensiune sau de creditare, nu fac parte
din plafonul tehnic de garantare unilaterala, stabilit de Banca Nationala a
Romaniei pentru decontarea finala a operatiunilor de compensare multilaterala
interbancara, sau din plafonul tehnic de garantare unilaterala, stabilit de Banca
Nationala a Romaniei pentru decontarea finala a operatiunilor cu valori
mobiliare si carduri."
9. Alineatele (1) si (2) ale articolului 13 vor avea urmatorul cuprins:
"Art. 13
(1) Creditele restante aferente clientelei nebancare, pentru care se
inregistreaza o intarziere la plata de maximum 30 de zile, inclusiv, de la data
scadentei, vor fi inscrise pe prima banda de scadenta la o valoare ajustata
obtinuta prin aplicarea la valoarea contabila diminuata cu provizioanele
constituite a coeficientului de ajustare (1 - k).
(2) Coeficientul k se va determina prin raportarea soldului creditelor
restante aferente clientelei nebancare, pentru care se inregistreaza o
intarziere la plata de peste 31 de zile, inclusiv, de la data scadentei, la
total credite acordate clientelei nebancare, existente in sold la sfarsitul
lunii pentru care se intocmeste raportarea."
10. Alineatele (1) si (2) ale articolului 14 vor avea urmatorul cuprins:
"Art. 14
(1) Creditele si plasamentele restante aferente clientelei bancare, pentru
care se inregistreaza o intarziere la plata de maximum 7 zile, inclusiv, de la
data scadentei, vor fi inscrise pe prima banda de scadenta la o valoare
ajustata obtinuta prin aplicarea la valoarea contabila diminuata cu provizioanele
constituite a coeficientului de ajustare (1 - k).
(2) Coeficientul k se va determina prin raportarea soldului creditelor si
plasamentelor restante aferente clientelei bancare, pentru care se
inregistreaza o intarziere la plata de peste 8 zile, inclusiv, de la data
scadentei, la total credite si plasamente aferente clientelei bancare,
existente in sold la sfarsitul lunii pentru care se intocmeste
raportarea."
11. Alineatul (1) al articolului 15 va avea urmatorul cuprins:
"Art. 15
(1) Categoriile de active specificate in anexa nr. 1a), cu exceptia celor
mentionate anterior, a depozitelor interbancare care fac parte din plafonul
tehnic de garantare unilaterala, stabilit de Banca Nationala a Romaniei pentru
decontarea finala a operatiunilor de compensare multilaterala interbancara, si
a depozitelor interbancare care fac parte din plafonul tehnic de garantare
unilaterala, stabilit de Banca Nationala a Romaniei pentru decontarea finala a
operatiunilor cu valori mobiliare si carduri, vor fi repartizate pe benzile de
scadente in functie de durata ramasa de scurs, la valoarea contabila diminuata,
dupa caz, cu provizioanele constituite, daca prezentele norme nu specifica
altfel."
12. Dupa articolul 20 se introduce articolul 20^1 cu urmatorul cuprins:
"Art. 20^1
(1) Obligatiile bilantiere reprezentand depozite la termen vor fi
repartizate pe scadente in functie de durata ramasa de scurs, la o valoare
ajustata, determinata prin aplicarea in mod corespunzator a metodologiei
prevazute la art. 20 alin. (2) - (4), numai daca valoarea obtinuta din calcul
este pozitiva.
(2) Datoriile atasate aferente obligatiilor bilantiere mentionate la alin.
(1) vor fi inscrise pe scadente in functie de durata ramasa de scurs, la
valoarea contabila."
13. Articolul 21 va avea urmatorul cuprins:
"Art. 21
Bancile care in perioada de aplicare anterioara datei de raportare a
indicatorului de lichiditate inregistreaza deficit de rezerve sau care in luna
anterioara datei pentru care se intocmeste raportarea inregistreaza niveluri
ale indicatorului de solvabilitate sub limitele minime prevazute de
reglementarile Bancii Nationale a Romaniei vor inregistra categoriile de
obligatii bilantiere specificate la art. 20 si 20^1 la valoarea
contabila."
14. Alineatul (2) al articolului 22^1 se abroga.
15. Articolul 26 va avea urmatorul cuprins:
"Art. 26
In cazul in care nivelul unui risc mare de lichiditate fata de o singura
persoana depaseste 15% din totalul obligatiilor bilantiere, altele decat imprumuturile,
si al angajamentelor de finantare date de banca, evidentiate in afara
bilantului, bancile vor calcula lichiditatea necesara prin inregistrarea la
valoarea contabila a obligatiilor bilantiere prevazute la art. 20 si 20^1 pe
care le au fata de persoana respectiva."
16. Alineatul (1) al articolului 34 va avea urmatorul cuprins:
"Art. 34
(1) Prezentele norme intra in vigoare in termen de 3 luni de la data
publicarii lor in Monitorul Oficial al Romaniei, Partea I, pentru bancile
persoane juridice romane, si in termen de 30 de luni de la aceeasi data, pentru
sucursalele din Romania ale bancilor persoane juridice straine."
17. Anexele nr. 1a), 1b) si 2 se modifica si vor avea cuprinsul prevazut in
anexa*) la prezentele norme.
------------
*) Anexa este reprodusa in facsimil.
Art. 2
Normele Bancii Nationale a Romaniei nr. 1/2001 privind lichiditatea
bancilor, publicate in Monitorul Oficial al Romaniei, Partea I, nr. 201 din 20
aprilie 2001, cu modificarile si completarile ulterioare, inclusiv cu cele
aduse prin prezentele norme, vor fi republicate, dandu-se textelor o noua
numerotare.
PRESEDINTELE CONSILIULUI DE ADMINISTRATIE
AL BANCII NATIONALE A ROMANIEI,
MUGUR CONSTANTIN ISARESCU,
GUVERNATOR
ANEXA 1
ANEXA 1a)
la Normele nr. 1/2001
REPARTIZAREA ACTIVELOR BILANTIERE PE SCADENTE
Denumirea bancii ...........
Data raportarii: [ / / ]
mld. lei
______________________________________________________________________________
| | | DURATA RAMASA DE SCURS
|
| |Cod
|_________________________________________|
| ACTIVE |poz.|D </= |1 luna |3 luni |6 luni | 12
|Total|
| | |1 luna|< D </=|< D </=|< D
</=|luni| |
| | | |3 luni |6 luni |12 luni| <
D| |
|_______________________________|____|______|_______|_______|_______|____|_____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|OPERATIUNI DE TREZORERIE SI |A1 | | | | | |
|
|OPERATIUNI INTERBANCARE | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Casa si alte valori |A2 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Cont curent la banci centrale |A3 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Depozite la vedere la banci |A4 | | | | | |
|
|centrale | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Depozite la termen la banci |A5 | | | | | |
|
|centrale | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A6 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Conturi de corespondent la |A7 | | | | | |
|
|banci | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A8 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Depozite la vedere la banci |A9 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Depozite la termen la banci |A10 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A11 | | | | | | |
|_______________________________|____|______|_______|_______|_______|____|_____|
|Credite de pe o zi pe alta |A12 | | | | | |
|
|acordate bancilor | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Credite la termen acordate |A13 | | | | | |
|
|bancilor | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Credite financiare acordate |A14 | | | | | |
|
|bancilor | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A15 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Valori primite in pensiune de |A16 | | | | | |
|
|pe o zi pe alta | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Valori primite in pensiune la |A17 | | | | | |
|
|termen | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A18 | | | | | | |
|_______________________________|____|______|_______|_______|_______|____|_____|
|Valori de recuperat |A19 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A20 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante comerciale |A21 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A22 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante restante |A23 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Dobanzi restante |A24 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A25 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|OPERATIUNI CU CLIENTELA |A26 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante comerciale |A27 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A28 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Credite de trezorerie |A29 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A30 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Credite pentru export |A31 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A32 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Credite pentru echipament |A33 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A34 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Credite pentru bunuri |A35 | | | | | |
|
|imobiliare | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A36 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Alte credite acordate |A37 | | | | | |
|
|clientelei | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A38 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Credite de pe o zi pe alta |A39 | | | | | |
|
|acordate clientelei financiare | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Credite la termen acordate |A40 | | | | | |
|
|clientelei financiare | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A41 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Valori primite in pensiune de |A42 | | | | | |
|
|pe o zi pe alta | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Valori primite in pensiune la |A43 | | | | | |
|
|termen | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A44 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Conturi curente debitoare |A45 | | | | | | |
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A46 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Valori de recuperat |A47 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A48 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante restante |A49 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Dobanzi restante |A50 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A51 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|OPERATIUNI CU TITLURI |A52 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Titluri primite in pensiune |A53 | | | | | |
|
|livrata | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A54 | | | | | | |
|_______________________________|____|______|_______|_______|_______|____|_____|
|Titluri de tranzactie |A55 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Titluri de plasament |A56 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Titluri de investitii |A57 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Titluri date cu imprumut: | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
| - titluri de tranzactie |A58 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
| - titluri de plasament |A59 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
| - titluri de investitii |A60 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A61 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Conturi de decontare privind |A62 | | | | | |
|
|operatiunile cu titluri | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A63 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Alte stocuri si asimilate |A64 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Valori primite la incasare |A65 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|VALORI IMOBILIZATE |A66 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Credite subordonate la termen |A67 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Creante atasate |A68 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|TOTAL |A69 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
Partea utilizata aferenta angajamentelor de finantare trase va fi
inregistrata pe scadente in functie de durata ramasa de scurs plecand de la
coloana corespunzatoare duratei de amortizare a acesteia.
Conducatorul bancii, Conducatorul compartimentului Intocmit,
financiar-contabil,
................... .............................. .....................
(numele, prenumele, (numele, prenumele, semnatura) (nume, prenume)
semnatura) Telefon/interior
.......
______________________________________________________________________________
|OPERATIUNI DE TREZORERIE |A1 | Total (rd. A2 la rd. A25)
|
|SI OPERATIUNI INTERBANCARE | |
|
|_______________________________|____|_________________________________________|
|Casa si alte valori |A2 | 101 + 109
|
|_______________________________|____|_________________________________________|
|Cont curent la banci centrale |A3 | 1111 - ex. 1911
|
|_______________________________|____|_________________________________________|
|Depozite la vedere la banci |A4 | 1112 - ex. 1911
|
|centrale | | |
|_______________________________|____|_________________________________________|
|Depozite la termen la banci |A5 | 1113 - ex. 1911
|
|centrale | | |
|_______________________________|____|_________________________________________|
|Creante atasate |A6 | 1171 - ex. 1912
|
|_______________________________|____|_________________________________________|
|Conturi de corespondent la |A7 | 121 - ex. 1911
|
|banci | |
|
|_______________________________|____|_________________________________________|
|Creante atasate |A8 | 1271 - ex. 1912
|
|_______________________________|____|_________________________________________|
|Depozite la vedere la banci |A9 | 1311 - ex. 1911
|
|_______________________________|____|_________________________________________|
|Depozite la termen la banci |A10 | ex. 1312 - ex. 1911
|
|_______________________________|____|_________________________________________|
|Creante atasate |A11 | 1317 - ex. 1912
|
|_______________________________|____|_________________________________________|
|Credite de pe o zi pe alta |A12 | 1411 - ex. 1911
|
|acordate bancilor | |
|
|_______________________________|____|_________________________________________|
|Credite la termen acordate |A13 | 1412 - ex. 1911
|
|bancilor | | |
|_______________________________|____|_________________________________________|
|Credite financiare acordate |A14 | 1413 - ex. 1911
|
|bancilor | | |
|_______________________________|____|_________________________________________|
|Creante atasate |A15 | 1417 - ex. 1912
|
|_______________________________|____|_________________________________________|
|Valori primite in pensiune de |A16 | ex. 1511 - ex. 1911
|
|pe o zi pe alta | |
|
|_______________________________|____|_________________________________________|
|Valori primite in pensiune la |A17 | ex. 1512 - ex. 1911
|
|termen | |
|
|_______________________________|____|_________________________________________|
|Creante atasate |A18 | ex. 1517 - ex. 1912
|
|_______________________________|____|_________________________________________|
|Valori de recuperat |A19 | 1611 - ex. 1911
|
|_______________________________|____|_________________________________________|
|Creante atasate |A20 | 1617 - ex. 1912
|
|_______________________________|____|_________________________________________|
|Creante comerciale |A21 | ex. 2011 - ex. 2911
|
|_______________________________|____|_________________________________________|
|Creante atasate |A22 | ex. 2017 - ex. 2912
|
|_______________________________|____|_________________________________________|
|Creante restante |A23 | ex. 1811 (sume provenind din conturile:
|
| | | 1311; 1312; 1411; 1412; 1413; 1511;
|
| | | 1512; 1611) - ex. 1911 + ex. 2811 (sume
|
| | | provenind din contul 2011) - ex. 2911
|
|_______________________________|____|_________________________________________|
|Dobanzi restante |A24 | ex. 1812 (sume provenind din conturile
|
| | | 1317; 1417; 1517; 1617) - ex. 1912 +
|
| | | ex. 2812 (sume provenind din contul
|
| | | 2017) - ex. 2912
|
|_______________________________|____|_________________________________________|
|Creante atasate |A25 | ex. 1817 - ex. 1912 + ex. 2817 -
|
| | | ex. 2912
|
|_______________________________|____|_________________________________________|
|OPERATIUNI CU CLIENTELA |A26 | Total (rd. A27 la rd. A51)
|
|_______________________________|____|_________________________________________|
|Creante comerciale |A27 | ex. 2011 - ex. 2911
|
|_______________________________|____|_________________________________________|
|Creante atasate |A28 | ex. 2017 - ex. 2912
|
|_______________________________|____|_________________________________________|
|Credite de trezorerie |A29 | 2021 - ex. 2911
|
|_______________________________|____|_________________________________________|
|Creante atasate |A30 | 2027 - ex. 2912 |
|_______________________________|____|_________________________________________|
|Credite pentru export |A31 | 2031 - ex. 2911
|
|_______________________________|____|_________________________________________|
|Creante atasate |A32 | 2037 - ex. 2912
|
|_______________________________|____|_________________________________________|
|Credite pentru echipament |A33 | 2041 - ex. 2911
|
|_______________________________|____|_________________________________________|
|Creante atasate |A34 | 2047 - ex. 2912
|
|_______________________________|____|_________________________________________|
|Credite pentru bunuri |A35 | 2051 + 2052 - ex. 2911
|
|imobiliare | |
|
|_______________________________|____|_________________________________________|
|Creante atasate |A36 | 2057 - ex. 2912
|
|_______________________________|____|_________________________________________|
|Alte credite acordate |A37 | 2061 - ex. 2911
|
|clientelei | | |
|_______________________________|____|_________________________________________|
|Creante atasate |A38 | 2067 - ex. 2912
|
|_______________________________|____|_________________________________________|
|Credite de pe o zi pe alta |A39 | 2311 - ex. 2911
|
|acordate clientelei financiare | |
|
|_______________________________|____|_________________________________________|
|Credite la termen acordate |A40 | 2312 - ex. 2911
|
|clientelei financiare | |
|
|_______________________________|____|_________________________________________|
|Creante atasate |A41 | 2317 - ex. 2912
|
|_______________________________|____|_________________________________________|
|Valori primite in pensiune de |A42 | ex. 2411 - ex. 2911
|
|pe o zi pe alta | |
|
|_______________________________|____|_________________________________________|
|Valori primite in pensiune la |A43 | ex. 2412 - ex. 2911
|
|termen | |
|
|_______________________________|____|_________________________________________|
|Creante atasate |A44 | ex. 2417 - ex. 2912
|
|_______________________________|____|_________________________________________|
|Conturi curente debitoare |A45 | 2511 - ex. 2911
|
|_______________________________|____|_________________________________________|
|Creante atasate |A46 | 25171 - ex. 2912 |
|_______________________________|____|_________________________________________|
|Valori de recuperat |A47 | 2611 - ex. 2911
|
|_______________________________|____|_________________________________________|
|Creante atasate |A48 | 2617 - ex. 2912
|
|_______________________________|____|_________________________________________|
|Creante restante |A49 | ex. 2811 (sume provenind din conturile
|
| | | 2011; 2021; 2031; 2041; 2051; 2052;
|
| | | 2061; 2311; 2312; 2411; 2412; 2511;
|
| | | 2611) - ex. 2911
|
|_______________________________|____|_________________________________________|
|Dobanzi restante |A50 | ex. 2812 (sume provenind din conturile
|
| | | 2017; 2027; 2037; 2047; 2057; 2067;
|
| | | 2317; 2417; 25171; 2617) - ex. 2912
|
|_______________________________|____|_________________________________________|
|Creante atasate |A51 | ex. 2817 - ex. 2912
|
|_______________________________|____|_________________________________________|
|OPERATIUNI CU TITLURI |A52 | Total (rd. A53 la rd. A65)
|
|_______________________________|____|_________________________________________|
|Titluri primite in pensiune |A53 | ex. 30111 |
|livrata | |
|
|_______________________________|____|_________________________________________|
|Creante atasate |A54 | ex. 30117 |
|_______________________________|____|_________________________________________|
|Titluri de tranzactie |A55 | ex. 3021
|
|_______________________________|____|_________________________________________|
|Titluri de plasament |A56 | ex. 3031 - ex. 3911
|
|_______________________________|____|_________________________________________|
|Titluri de investitii |A57 | ex. 3041 +/- ex. 3046 - ex. 3912
|
|_______________________________|____|_________________________________________|
|Titluri date cu imprumut: | |
|
|_______________________________|____|_________________________________________|
| - titluri de tranzactie |A58 | ex. 30251 + ex. 30252 + ex. 30253 +
|
| | | ex. 30254
|
|_______________________________|____|_________________________________________|
| - titluri de plasament |A59 | ex. 3035 - ex. 3911
|
|_______________________________|____|_________________________________________|
| - titluri de investitii |A60 | ex. 3045 +/- ex. 3046 - ex. 3912
|
|_______________________________|____|_________________________________________|
|Creante atasate |A61 | ex. 30257 + ex. 3037 + ex. 3047
|
| | | (inclusiv titlurilor vandute cu
|
| | | posibilitatea de rascumparare) |
|_______________________________|____|_________________________________________|
|Conturi de decontare privind |A62 | 333 + 3362
|
|operatiunile cu titluri | |
|
|_______________________________|____|_________________________________________|
|Creante atasate |A63 | 3371
|
|_______________________________|____|_________________________________________|
|Alte stocuri si asimilate |A64 | ex. 367 (sume reprezentand alimentarea
|
| | | cu numerar a ghiseelor automate de
|
| | | banca)
|
|_______________________________|____|_________________________________________|
|Valori primite la incasare |A65 | 3712
|
|_______________________________|____|_________________________________________|
|VALORI IMOBILIZATE |A66 | rd. A67 + rd. A68
|
|_______________________________|____|_________________________________________|
|Credite subordonate la termen |A67 | 401
|
|_______________________________|____|_________________________________________|
|Creante atasate |A68 | ex. 407
|
|_______________________________|____|_________________________________________|
|TOTAL |A69 | rd. A1 + rd. A26 + rd. A52 + A66
|
|_______________________________|____|_________________________________________|
ANEXA 1b)
la Normele nr. 1/2001
REPARTIZAREA OBLIGATIILOR BILANTIERE PE SCADENTE
Denumirea bancii ...........
Data raportarii: [ / / ]
mld. lei
______________________________________________________________________________
| | | DURATA RAMASA DE SCURS
|
| |Cod
|_________________________________________|
| OBLIGATII BILANTIERE |poz.|D </= |1 luna |3 luni |6 luni | 12
|Total|
| | |1 luna|< D </=|< D </=|< D
</=|luni| |
| | | |3 luni |6 luni |12 luni| <
D| |
|_______________________________|____|______|_______|_______|_______|____|_____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|OPERATIUNI DE TREZORERIE SI |P1 | | | | | |
|
|OPERATIUNI INTERBANCARE | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Imprumuturi de refinantare de |P2 | | | | | |
|
|la banci centrale | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P3 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Conturi de corespondent ale |P4 | | | | | | |
|bancilor | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P5 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Depozite la vedere ale bancilor|P6 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Depozite la termen ale bancilor|P7 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P8 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Imprumuturi de pe o zi pe alta |P9 | | | | | |
|
|primite de la banci | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Imprumuturi la termen primite |P10 | | | | | |
|
|de la banci | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Imprumuturi financiare primite |P11 | | | | | |
|
|de la banci | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P12 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Valori date in pensiune de pe |P13 | | | | | |
|
|o zi pe alta | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Valori date in pensiune la |P14 | | | | | |
|
|termen | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P15 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Alte sume datorate |P16 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P17 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|OPERATIUNI CU CLIENTELA |P18 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Imprumuturi de pe o zi pe alta |P19 | | | | | |
|
|de la clientela financiara | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Imprumuturi la termen de la |P20 | | | | | |
|
|clientela financiara | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P21 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Valori date in pensiune de pe |P22 | | | | | |
|
|o zi pe alta | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Valori date in pensiune la |P23 | | | | | |
|
|termen | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P24 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Conturi curente creditoare |P25 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P26 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Conturi de factoring |P27 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P28 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Depozite la vedere |P29 | | | | | | |
|_______________________________|____|______|_______|_______|_______|____|_____|
|Depozite la termen |P30 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P31 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Certificate de depozit, carnete|P32 | | | | | |
|
|si librete de economii | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P33 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Alte sume datorate |P34 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P35 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|OPERATIUNI CU TITLURI |P36 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Titluri date in pensiune |P37 | | | | | |
|
|livrata | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P38 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii constituite prin | | | | | | |
|
|titluri | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
| - titluri de piata |P39 | | | | | |
|
| interbancara | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P40 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
| - titluri de creante |P41 | | | | | |
|
| negociabile | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P42 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
| - obligatiuni |P43 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P44 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
| - alte datorii constituite |P45 | | | | | |
|
| prin titluri | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P46 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Conturi de decontare privind |P47 | | | | | |
|
|operatiunile cu titluri | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P48 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Varsaminte de efectuat privind |P49 | | | | | |
|
|titlurile | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|CREDITORI |P50 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Alti creditori diversi |P51 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P52 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Conturi indisponibile privind |P53 | | | | | |
|
|valorile la incasare | | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|DATORII SUBORDONATE |P54 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii subordonate la termen |P55 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|Datorii atasate |P56 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
|TOTAL |P57 | | | | | |
|
|_______________________________|____|______|_______|_______|_______|____|_____|
Conducatorul bancii, Conducatorul compartimentului Intocmit,
financiar-contabil,
................... .............................. .....................
(numele, prenumele, (numele, prenumele, semnatura) (nume, prenume)
semnatura) Telefon/interior
.......
______________________________________________________________________________
|OPERATIUNI DE TREZORERIE SI |P1 | Total (rd. P2 la rd. P17)
|
|OPERATIUNI INTERBANCARE | |
|
|_______________________________|____|_________________________________________|
|Imprumuturi de refinantare de |P2 | 112
|
|la banci centrale | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P3 | 1172
|
|_______________________________|____|_________________________________________|
|Conturi de corespondent ale |P4 | 122 |
|bancilor | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P5 | 1272 |
|_______________________________|____|_________________________________________|
|Depozite la vedere ale bancilor|P6 | 1321
|
|_______________________________|____|_________________________________________|
|Depozite la termen ale bancilor|P7 | 1322
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P8 | 1327
|
|_______________________________|____|_________________________________________|
|Imprumuturi de pe o zi pe |P9 | 1421
|
|alta primite de la banci | |
|
|_______________________________|____|_________________________________________|
|Imprumuturi la termen primite |P10 | 1422
|
|de la banci | |
|
|_______________________________|____|_________________________________________|
|Imprumuturi financiare primite |P11 | 1423
|
|de la banci | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P12 | 1427
|
|_______________________________|____|_________________________________________|
|Valori date in pensiune de pe |P13 | ex. 1521 |
|o zi pe alta | |
|
|_______________________________|____|_________________________________________|
|Valori date in pensiune la |P14 | ex. 1522 |
|termen | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P15 | ex. 1527
|
|_______________________________|____|_________________________________________|
|Alte sume datorate |P16 | 1621
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P17 | 1627
|
|_______________________________|____|_________________________________________|
|OPERATIUNI CU CLIENTELA |P18 | Total (rd. P19 la rd. P35)
|
|_______________________________|____|_________________________________________|
|Imprumuturi de pe o zi pe alta |P19 | 2321
|
|de la clientela financiara | |
|
|_______________________________|____|_________________________________________|
|Imprumuturi la termen de la |P20 | 2322
|
|clientela financiara | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P21 | 2327
|
|_______________________________|____|_________________________________________|
|Valori date in pensiune de pe |P22 | ex. 2431 |
|o zi pe alta | |
|
|_______________________________|____|_________________________________________|
|Valori date in pensiune la |P23 | ex. 2432
|
|termen | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P24 | ex. 2437
|
|_______________________________|____|_________________________________________|
|Conturi curente creditoare |P25 | 2511 + 255 + 256 + 258
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P26 | 25172 + 2557 + 2567 + 2587
|
|_______________________________|____|_________________________________________|
|Conturi de factoring |P27 | 2521
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P28 | 2527
|
|_______________________________|____|_________________________________________|
|Depozite la vedere |P29 | 2531 |
|_______________________________|____|_________________________________________|
|Depozite la termen |P30 | 2532
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P31 | 2537
|
|_______________________________|____|_________________________________________|
|Certificate de depozit, |P32 | 2541 + 2542
|
|carnete si librete de economii | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P33 | 2547
|
|_______________________________|____|_________________________________________|
|Alte sume datorate |P34 | 2621
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P35 | 2627
|
|_______________________________|____|_________________________________________|
|OPERATIUNI CU TITLURI |P36 | Total (rd. P37 la rd. P49)
|
|_______________________________|____|_________________________________________|
|Titluri date in pensiune |P37 | ex. 30121
|
|livrata | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P38 | ex. 30127
|
|_______________________________|____|_________________________________________|
|Datorii constituite prin | | |
|titluri | |
|
|_______________________________|____|_________________________________________|
| - titluri de piata |P39 | 3211
|
| interbancara | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P40 | 3217
|
|_______________________________|____|_________________________________________|
| - titluri de creante |P41 | 3221
|
| negociabile | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P42 | 3227
|
|_______________________________|____|_________________________________________|
| - obligatiuni |P43 | 3251
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P44 | 3257
|
|_______________________________|____|_________________________________________|
| - alte datorii constituite |P45 | 3261
|
| prin titluri | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P46 | 3267
|
|_______________________________|____|_________________________________________|
|Conturi de decontare privind |P47 | 331 + 332 + 333 + 334 + 335 + 3361 |
|operatiunile cu titluri | |
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P48 | 3372
|
|_______________________________|____|_________________________________________|
|Varsaminte de efectuat privind |P49 | 3036
|
|titlurile | |
|
|_______________________________|____|_________________________________________|
|CREDITORI |P50 | Total (rd. P51 la rd. P53)
|
|_______________________________|____|_________________________________________|
|Alti creditori diversi |P51 | ex. 3566 (aferent obligatiei de plata a
|
| | | ratelor de leasing si fondului primit
|
| | | pentru finantarea cheltuielilor
aferente|
| | | lucrarilor agricole din sectorul
vegetal|
| | | si a celor pentru cresterea animalelor,
|
| | | conform Legii nr. 165/1998)
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P52 | ex. 3567
|
|_______________________________|____|_________________________________________|
|Conturi indisponibile privind |P53 | 3716 |
|valorile la incasare | |
|
|_______________________________|____|_________________________________________|
|DATORII SUBORDONATE |P54 | rd. P55 + rd. P56
|
|_______________________________|____|_________________________________________|
|Datorii subordonate la termen |P55 | 531
|
|_______________________________|____|_________________________________________|
|Datorii atasate |P56 | ex. 537
|
|_______________________________|____|_________________________________________|
|TOTAL |P57 | rd. P1 + rd. P18 + rd. P36 + rd. P50 +
|
| | | rd. P54
|
|_______________________________|____|_________________________________________|
ANEXA 2
la Normele nr. 1/2001
Denumirea bancii ...............
Data raportarii [ / / ]
CALCULAREA INDICATORULUI DE LICHIDITATE
______________________________________________________________________________
| | | Benzi de scadenta
|
| | |_________________________________________|
| Indicatori | |D </= |1 luna |3 luni |6 luni | 12
|Total|
| | |1 luna|< D </=|< D </=|< D
</=|luni| |
| | | |3 luni |6 luni |12 luni| <
D| |
|________________________________|___|______|_______|_______|_______|____|_____|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7
|
|________________________________|___|______|_______|_______|_______|____|_____|
|Total active (formularul | 1 | | | | | |
|
|Anexa 1a, rd. Total, col. 2 - 7)| | | | | | |
|
|________________________________|___|______|_______|_______|_______|____|_____|
|Total angajamente in afara | 2 | | | | | |
|
|bilantului primite (formular | | | | | | |
|
|Anexa 1c, rd. Total, col. 2 - 7)| | | | | | |
|
|________________________________|___|______|_______|_______|_______|____|_____|
|Lichiditatea efectiva | 3 | | | | | |
|
|rd. 3 col. 3 - 6 = rd. 1 col. 3 | | | | | | |
|
|- 6 + rd. 2 col. 3 - 6 + rd. 7 | | | | | | |
|
|col. (n* - 1), | | | | | | |
|
|rd. 3 col. 2, 7 = rd. 1 col. 2, | | | | | | |
|
|7 + rd. 2 col. 2, 7 | | | | | | |
|
|________________________________|___|______|_______|_______|_______|____|_____|
|Total obligatii bilantiere | 4 | | | | | |
|
|(formularul Anexa 1b, | | | | | | |
|
|rd. Total, col. 2 - 7) | | | | | | |
|
|________________________________|___|______|_______|_______|_______|____|_____|
|Total angajamente in afara | 5 | | | | | | |
|bilantului date (formular | | | | | | |
|
|Anexa 1d, rd. Total, col. 2 - 7)| | | | | | |
|
|________________________________|___|______|_______|_______|_______|____|_____|
|Lichiditate necesara | 6 | | | | | |
|
|rd. 6 = rd. 4 + rd. 5 | | | | | | |
|
|________________________________|___|______|_______|_______|_______|____|_____|
|Excedent de lichiditate (de | 7 | | | | | |
|
|reportat pe coloana urmatoare) | | | | | | X | X
|
|rd. 7 = rd. 3 - rd. 6, daca | | | | | | |
|
|rd. 7 > 0 | | | | | |
| |
|________________________________|___|______|_______|_______|_______|____|_____|
|Indicator de lichiditate | 8 | | | | | |
|
|rd. 8 = rd. 3 / rd. 6*1) | | | | | | |
|
|________________________________|___|______|_______|_______|_______|____|_____|
*) n poate lua valori de la 3 la 6
Conducatorul bancii, Conducatorul compartimentului Intocmit,
financiar-contabil,
................... .............................. .....................
(numele, prenumele, (numele, prenumele, semnatura) (nume, prenume)
semnatura) Telefon/interior .......
------------
*1) In cazul in care rd. 3 col. x*2) < 0 si rd. 6 col. x >/= 0, la
rd. 8 col. x se va trece ca rezultat valoarea 0.
In cazul in care rd. 3 col. x = 0 si rd. 6 col. x = 0, la rd. 8 col. x se
va trece ca rezultat valoarea 1.
In cazul in care rd. 3 col. x > 0 si rd. 6 col. x </= 0, la rd. 8
col. x se va trece ca rezultat valoarea 1.
In cazul in care rd. 3 col. x = 0 si rd. 6 col. x < 0, la rd. 8 col. x
se va trece ca rezultat valoarea 1.
In cazul in care rd. 3 col. x < 0 si rd. 6 col. x < 0, rd. 8 col. x =
rd. 6 col. x / rd. 3 col. x.
*2) col. x reprezinta oricare dintre coloanele de la 2 la 6.