Regulatory Alerts2023-08-24
Instruction No. 41/2009R
The Prudential Supervision and Resolution Authority issued Instruction No. 41/2009R to harmonize accounting standards and prudential reporting requirements for credit institutions and investment firms. The instruction mandates the preparation of consolidated financial statements, standardized summary reports, and strict compliance with applicable accounting classification rules. It establishes clear application dates, grants supervisory derogation powers, and aligns all supervised entities under a unified reporting framework effective from the publication date.
Share