Private Pension System Rights Guarantee Fund


Primary legislation

LAW no. 187/2011 on the establishment, organization and functioning of the Fund for guaranteeing the rights in the private pension system


Secondary legislation


Regulated topic    

Rules issued for applying the Law no. 187/2011


Technical provision

Norma nr. 2/2013 (forma consolidată, noiembrie 2019) privind calculul actuarial al contribuţiei anuale datorate de administratorii de fonduri de pensii private Fondului de garantare a drepturilor din sistemul de pensii private

Norma nr. 2/2013 (forma inițială), completată prin Hotărârea nr. 20/2014, Hotărârea nr. 76/2015, Hotărârea nr. 67/2016 și Norma nr. 21/2017


Reporting and transparency obligations

Norma nr. 3/2015 privind obligaţiile de raportare şi transparenţă ale Fondului de garantare a drepturilor din sistemul de pensii private



Rule no. 11/2011 on investing and evaluating the assets of private pension funds


Accounting rules

Norma nr. 14/2015 (forma consolidată, iunie 2020) privind reglementările contabile conforme cu directivele europene aplicabile sistemului de pensii private 

Norma nr. 14/2015 (forma inițială), modificată prin Norma nr. 2/2017, Norma nr. 1/2018, Norma nr. 8/2018, Norma nr. 8/2019 și Norma nr. 28/2020


Annual financial statements

Rule no. 7/2017 on the preparation and submission of individual annual financial statements of entities in the private pension system


Accounting reports


Rule no. 34/2016 on the biannual accounting reporting system for private pensions



Rule no. 25/2016 on the inventory of patrimonial elements of private pension funds


The regulations available in this section are for information only. The version published in the Official Gazette represents their official form.


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