Norma Autorităţii de Supraveghere Financiară nr.41/2015 pentru aprobarea Reglementărilor contabile privind situaţiile financiare anuale individuale şi situaţiile financiare anuale consolidate ale entităţilor care desfăşoară activitate de asigurare şi/sau reasigurare

This procedure establishes accounting regulations for the annual financial statements of insurance and reinsurance companies. It ensures consistent and transparent financial reporting within the sector. These rules affect insurance and reinsurance companies operating in Romania, standardizing how they present their financial performance and position.