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In forceIssuers (national)Last checked 13 November 2026

Issuer annual financial report (Art. 65, Law 24/2017)

A regulatory return listed by the Autoritatea de Supraveghere Financiară (Financial Supervisory Authority, Romania) (ASF), Romania.

The annual financial report an issuer must publish: audited annual financial statements, the administrative board's report, a responsibility statement, and the financial auditor's full report. Source

The facts

Who files
Issuers whose financial instruments trade on a market the ASF supervises: admitted to a regulated market, or traded on a multilateral trading facility or an organised trading system. Article 70 exempts certain sovereign issuers and issuers of large-denomination debt. Source
How often
Yearly. Source
Deadline
Within four months of each financial year end. It must stay publicly available for 10 years or more. Source
Format
Other. Drawn up in the single electronic reporting format (Law No 24/2017, Article 176). The ASF's issuers page lists Commission Delegated Regulation (EU) 2019/815, which sets that format. Source
How it is filed
Filing routes recorded for the ASF: e-hub; ASF-EWS; SIR. See how firms file with the ASF.
Status
In force
Legal basis
Group
Issuers (national)

Templates (1)

The tables and forms inside the return. Plain name first, the ASF's code in brackets.

  • Annual financial report (audited financial statements, board report, responsibility statement, auditor's report) (Art. 65)

Where the list was read: Source

Validation rules

No published validation rules were found for this return. The ASF's pages publish no checks for this report. The single electronic reporting format is set by Commission Delegated Regulation (EU) 2019/815, which was not read. Source

Public data

Each firm publishes its own, on its website; the regulator does not collect it into one dataset. The annual financial report is a public disclosure that each issuer must publish itself and keep available for at least 10 years. Source

Official documents (2)

The ASF's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see ASF's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Source: Autoritatea de Supraveghere Financiară (ASF), https://asfromania.ro. Documents are linked on the regulator's own site, not hosted here. The plain-English summaries are Line4's own; the ASF does not endorse this library.

Last checked 13 November 2026.