LAW OF THE REPUBLIC OF MOLDOVA

of April 26, 2024 No. 105

About network of collection of agricultural accounting information

The parliament adopts this ordinary law.

This law partially shifts Articles 1, of 2, of 4, of 5, of part (1) and (2) articles 5a, parts (1) – (5) articles 5b, parts (1), (2) and (4) Articles 6, Items a) – e) parts (1) Articles 7, Articles 8, 16 and 21 Regulations of Council (EC) No. 1217/2009 of November 30, 2009 about creation of network of the collection of agricultural booking data about the income and economic activity of agricultural enterprises in the European Community published in the Official magazine of the European Union by L 328/27 of December 15, 2009 with the changes made by Regulations of the Commission (EC) No. 2022/2497 of October 12, 2022 (CELEX: 32009R1217).

Chapter I General provisions

Article 1. Subject and purpose of the law

(1) This law establishes the institutional and regulatory base for network of collection of agricultural accounting information.

(2) the Purpose of this law is creation of network of collection of agricultural accounting information (further – information network) which is established for collection of the accounting information necessary:

a) for annual determination of the income of agricultural enterprises within the field of observation specified in Article 6;

b) for carrying out the analysis of economic activity of agricultural enterprises.

(3) Information obtained according to this law forms basis for creation of reports on income gained by agricultural enterprises of the Republic of Moldova. The corresponding reports are placed for public acquaintance on the single government portal of open data according to the regulatory base approved by the Government and on the official web page of the agency, stipulated in Article 4.

Article 2. Basic concepts

For the purposes of this law the following basic concepts mean:

category of agricultural enterprises – group of the agricultural enterprises ranked as one category by the form of agricultural enterprise and to its economic scale as they are determined in typology of agricultural enterprises;

division of network of agricultural accounting information (further – division of SSBI) – the territory of the Republic of Moldova in general or the part of its territory allocated for selection of the agricultural enterprises keeping own financial accounting;

agricultural enterprise – technical and economic unit as it is determined in the context of agricultural polls and agricultural census;

the participating company – agricultural enterprise which is involved in data collection within information network;

the managing director of the company – the physical person responsible for the current and daily management of agricultural enterprise;

accounting information – any technical, financial or economic information received from accounts of financial accounting relating to agricultural enterprise and consisting of the systematic and regular records performed during the accounting period;

standard production yield – normative cost of gross output.

Article 3. National committee of information network

(1) the Government establishes National committee of information network (further – National committee). The procedure for the organization and functioning of National committee, and also its structure affirm the Government.

(2) the National committee bears responsibility for determination of number of the agricultural enterprises keeping own financial accounting, and for approval of the plan of selection of the participating companies with indication of distribution for categories of agricultural enterprises.

(3) in case of decision making about creation of several divisions of SSBI the Government can found at the level of each division of SSBI regional committee of information network (further – regional committee).

(4) the Main objective of regional committee is the cooperation with the agency, stipulated in Article 4, for selection of the participating companies.

Article 4. Communications agency

The government appoints the subject as communications agency which performs the following powers:

a) informs National committee and if necessary regional committees on the applicable regulatory base and monitorirut its proper application;

b) develops plans of selection of the participating companies and submits them for approval to National committee;

c) constitutes the list of the agricultural enterprises keeping own financial accounting;

d) performs collection of the file of agricultural enterprises;

e) checks correctness of filling of the file of agricultural enterprises.

Chapter II Information for determination of the income of agricultural enterprises and for carrying out the analysis of their economic activity

Article 5. Types of polls

Collection of accounting information is performed by means of another and extraordinary polls.

Article 6. Field of observation

(1) the Field of observation specified in part (2) Articles 1, includes agricultural enterprises which economic scale exceeds or is equal to the threshold value corresponding to one of the lowest limits of classes of economic scale expressed in lei in the typology of agricultural enterprises specified in Article 8.

(2) the Central industry body of public management in the field of agricultural industry (further – the central industry body) approves regulations of establishment of the threshold specified in part (1).

(3) agricultural enterprises are considered as the Participating companies:

a) which economic scale exceeds or is equal to the threshold value established according to part (1);

b) on which work is organized by the managing directors keeping financial accounting and agreeing to provision of accounting information on the relevant companies in the order of the agency specified in Article 4;

c) which are representative in general and at the level of each division of SSBI for the field of observation.

Article 7. Plans of selection of the participating companies

(1) the Plan of selection of the participating companies from number of the agricultural enterprises keeping own financial accounting shall guarantee receipt of representative accounting selection for the field of observation.

(2) the Central industry body approves rules of scheduling of the selection specified in part (1). The corresponding rules shall guarantee that plans of selection of the participating companies:

a) are constituted on the basis of the most up-to-date statistical data;

b) are developed according to typology of agricultural enterprises;

c) establish, in particular, distribution of the agricultural enterprises keeping own financial accounting on categories of agricultural enterprises and detailed rules of their selection.

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