Rule No 14 of 25 June 2024 on amending and supplementing the Financial Supervisory Authority Regulation no. 41/2015 for the approval of the Accounting Regulations on the annual individual financial statements and the annual consolidated financial statements of entities carrying out insurance and/or reinsurance activity.

This rule establishes:

a) the format and content of the annual financial statements, the accounting principles and rules for recognising, measuring, derecognising and disclosing items in the individual annual financial statements, the rules for the preparation, approval, auditing, according to the law, and publication of the annual financial statements, the chart of accounts, as well as the content and function of the accounting accounts applicable to the private pension scheme;

b) rules on the preparation of annual consolidated financial statements applicable to private pension schemes.

(2) The accounting applicable to the private pension scheme comprises:
a) accounting for privately managed pension funds, voluntary pension funds and occupational pension funds;
b) the accounts of the managers of privately managed pension funds and/or voluntary pension funds and/or occupational pension funds, which are pension companies established in accordance with the legal provisions in force; 

c) the accounting of private pension brokers, companies established and authorised according to the legal provisions in force;

d) the accounts of the Guarantee Fund for Private Pension Scheme Rights set up under Law No 187/2011 on the establishment, organisation and functioning of the Guarantee Fund for Private Pension Scheme Rights.