RESOLUTION OF NATIONAL BANK OF THE REPUBLIC OF MOLDOVA

of January 19, 2024 No. 15

About approval of the Instruction about submission of reports by non-bank credit institutions

Based on the item r) parts (1) Art. 5, parts (1) Art. 11, Art. 72 of the Law on National Bank of Moldova No. 548/1995 (repeated publication: Monitorul Oficial al Republicii Moldova, 2015, No. 297-300, the Art. 544), and also Art. 21 and the item d) parts (4) Art. 23 of the Law on non-bank credit institutions No. 1/2018 (Monitorul Oficial al Republicii Moldova, 2018, No. 108-112, the Art. 200), with subsequent changes, the Executive committee of National Bank of Moldova DECIDES:

1. Approve the Instruction about provision of reports by non-bank credit institutions it (is applied).

2. This resolution becomes effective on July 1, 2024.

3. Provide to non-bank credit institutions submission of the first reporting constituted according to the Instruction about provision of reports by non-bank credit institutions, as follows:

a) for the reports specified in subitems 1) and 2) of item 4 of the instruction, the reporting will be performed on the activities relating to the third quarter 2024;

b) for the report specified in the subitem 3) of item 4 of the instruction, the reporting will be performed as of December 31, 2024.

Approved by the Resolution of Executive committee of National Bank of Moldova of January 19, 2024 No. 15

The instruction about submission of reports by non-bank credit institutions

1. The instruction about submission of reports by non-bank credit institutions (further – the instruction) establishes forms and rules of creation and submission of specialized reports and is applied to the non-bank credit institutions (further - NPO) registered in the Register of the authorized non-bank credit institutions.

2. NPOs shall constitute and submit specialized financial status statements and the activities (further – reports) to National Bank of Moldova (further - NBM), according to requirements of this instruction and the National accounting standards approved by the Order of the Minister of Finance No. 118/2013.

3. Reports reflect transactions and financial position of NPO, including its branches, for the end of the last day of the accounting period (quarter, year depending on circumstances). In case of information relating to the specific period, reports reflect the transactions executed since the beginning of the accounting period to the last day of the accounting period. Reports are constituted in the following forms:

1) Identification data (appendix No. 1);

2) Specialized balance (appendix No. 2);

3) Income and expenditure statement (appendix No. 3);

4) Report on equity (appendix No. 4);

5) Cash flow statement (appendix No. 5);

6) the Report on classification of assets and liabilities on institutional sectors, residents/nonresidents and in foreign currency (appendix No. 6);

7) Report on creditors of non-bank credit institution (appendix No. 7);

8) Report on general information (appendix No. 8);

9) the Report on portfolio of the issued non-bank credits / the provided financial leasing (appendix No. 9);

10) Report on owners (appendix No. 10).

4. The reports specified 3, are represented to the item as follows:

1) appendices No. 1 – 8 – quarterly, to the 25th following the accounting period;

2) appendix No. 9 – quarterly, to the 30th following the accounting period;

3) appendix No. 10 – annually, till April 30 of the year following after year to which information belongs.

5. If limiting date of the reporting is festive non-working day, Saturday or Sunday, the next working day will be considered limiting date of the reporting.

6. The NPO, to its exception of the Register of the authorized non-bank credit institutions, including during suspension of operations, shall submit the reports provided by the instruction in NBM, including in quarter in which there was exception.

7. Reports are submitted electronically according to the Instruction about procedure for submission of reports electronically in National Bank of Moldova approved by the Resolution of Executive committee of National Bank of Moldova No. 245/2019.

8. The amounts are represented in the report in national currency, being rounded to integers, and coefficients and percent are reflected in numerical format with two signs after comma, with use of point (.), as decimal divider and without inclusion of sign (%) (the Example: 7. 55) if the procedure for filling of the report does not provide other.

9. The amounts which are required to be provided in foreign currency and also equivalent in Moldovan lei for foreign currency amounts, are reflected by rounding to integers. The equivalent in Moldovan lei of foreign currency amounts is recalculated with use of the official rate of the Moldovan leu in relation to the corresponding currencies established the last day of the accounting period if the procedure for filling of the report does not provide other.

10. The indicators containing sign (-), are reflected negative values, other indicators are reflected positive values.

11. For implementation of the fundamental obligations, according to part (2) Art. 5 of the Law on National Bank of Moldova No. 548/1995, NBM has the right to process personal data, including the state identification number of physical person (IDNP), received according to this instruction, without the consent of subjects of personal data.

12. The concept "financial leasing" is used in the sense determined in Art. 3 of the Law on non-bank credit institutions No. 1/2018 (further – the Law No. 1/2018).

13. Non-compliance with provisions of the instruction involves the right of NBM to apply the sanctions provided by Art. 24 of the Law No. 1/2018.

Appendix No. 1

to the Instruction about submission of reports by non-bank credit institutions

See Appendix 1

Appendix No. 2

to the Instruction about submission of reports by non-bank credit institutions

See Appendix 2

Appendix No. 3

to the Instruction about submission of reports by non-bank credit institutions

See Appendix 3

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