ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 6, 2023 No. 980

About approval of the Regulations on the organization and functioning of the Information system "Public Depositary of the Financial Reporting"

Based on Item d) article 22 of the Law No. 467/2003 on informatization and the state information resources (The official monitor of the Republic of Moldova, 2004, Art. No. 6-12, 44), with subsequent changes, DECIDES: the Government

1. Approve Regulations on the organization and functioning of the Information system "Public Depositary of the Financial Reporting" it (is applied).

2. To governing bodies and other responsible organizations to realize the tasks provided in Regulations on the organization and functioning of the Information system "Public Depositary of the Financial Reporting".

3. To impose control over the implementation of this resolution on National bureau of statistics.

4. This resolution becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Approved by the Order of the Government of the Republic of Moldova of December 6, 2023 No. 980

Regulations on the organization and functioning of the Information system "Public Depositary of the Financial Reporting"

I. General provisions

1. The regulations on the organization and functioning of the Information system "Public Depositary of the Financial Reporting" (further - the Provision) establish procedure and the mechanism of registration and accounting of the systematized information which is saved up during creation and maintaining Public depositary of the financial reporting (further - PDFO), regulate requirements to data protection in the course of their collection, accumulating, updating, storage, processing and the authorized exchange of them with other information systems, and also establish obligations and powers concerning documentation, use and provision of the data entering into PDFO.

2. Regulations of this provision are applied in that measure in what they do not contradict the regulations regulating the mode of the financial reporting.

3. Concepts are used in this Provision in the same value, as in the Law No. 287/2017 on financial accounting and the financial reporting, the Law No. 467/2003 on informatization and the state information resources, and also in the Concept of the Information system "Public Depositary of the Financial Reporting" approved by the Order of the Government No. 590/2022, (further - the Concept of PDFO).

4. PDFO represents the integrated information system for collection, storage, generalization, the analysis and publication of financial statements, the report of management and audit opinion of legal units.

5. PDFO represents the official information resource created and administered according to provisions of the legislation of the Republic of Moldova, implemented and the depositary operated for the purpose of ensuring automation of process of data acquisition of the financial reporting of legal units of the Republic of Moldova of official sources and their centralization in single storage for ensuring access to all concerned parties according to the legislation.

6. Implementation of PDFO is performed for accomplishment of the following tasks:

1) integration of the given financial account received from official sources using the single format based on the open standard of exchange of business information - XBRL;

2) ensuring public access to financial statements, report of management and to audit opinion of legal units of the Republic of Moldova;

3) provision of given financial statements according to regulations in the field of data exchange and interoperability;

4) the bystry guaranteed access to data, depending on roles and powers of the authorized user;

5) standardization of data, messages and actions of subjects with the authorized access to PDFO;

6) reducing operating expenses, improvement of quality of means of communication and reducing time of the answer for receipt of necessary information;

7) ensuring scalability by implementation of the configured information decisions allowing to carry out smooth operation, further updates and integration with external information systems;

II. Subjects of legal relationship in the field of creation, maintaining and use of PDFO

7. Subjects of legal relationship in the field of creation, maintaining and use of PDFO are:

1) owner of PDFO;

2) owner and holder of PDFO;

3) PDFO technical administrator;

4) users of PDFO;

a) suppliers of data for PDFO

b) receivers of data from PDFO.

8. Owner of PDFO is the state which exercises the property right to information system.

9. As the owner and the holder of PDFO National bureau of statistics:

1) performs the following functions:

a) provides legal, financial and organizational conditions for creation, administration, servicing and development of information system PDFO, except for those which according to this Provision are in competence of other subjects of legal relationship in creation and maintaining PDFO;

b) approves accomplishment of the changes/corrections requested in statements for system mistakes of PDFO, mistakes caused by human factor, incidents in infrastructure which influence its normal work;

c) provides constant development of PDFO, adding new components which participants can use;

d) ensures safety and data protection of PDFO;

e) establishes and ensures technical and organizational measures of protection and safety of PDFO;

f) provides access to data PDFO to all users according to the Law No. 148/2023 on access to socially significant information, the Law No. 467/2003 on informatization and the state information resources and this Provision;

g) controls observance of safety requirements PDFO and adapts them for requirements of the regulatory base in the field of personal data protection;

h) authorizes, stops and withdraws right of access to PDFO according to this Provision;

i) ensures safety of the data containing in PDFO, and impossibility of their unauthorized change;

j) traces and controls access to data PDFO and reveals the allowed violations;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info