investigare afraudei bancare

8/10/2019 Investigare afraudei bancare

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Analele Universit ii Constantin Brncui din Trgu Jiu, Seria tiine Juridice, Nr. 2/2011

Annals of the Constantin Brncui University of Trgu Jiu, Juridical Sciences Series, Issue 2/2011

177

UNELE ASPECTE JURIDICE PRIVIND

INVESTIGAREA FRAUDEI BANCARE

Dr. Petric- Mihail MARCOCIAcademia de Poliie Alexandru Ioan Cuza

BucuretiGheorghe Bogdan BRZU

Ministerul Administraiei i Internelor

Abstract: The bank fraud is one of the most

serious (dangerous) forms of economic and financialcrime. Bank fraud investigation involves severalcomponents: legal, economic, social and accounting.The complexity of the investigation is related tovarious factors: the effectiveness of thecriminalisation, the proposed repressive model, the

number of participants etc. Bank crime can seriouslyaffect the credibility of the business environment, thebalance sheet of a bank and in some cases theeconomic national security.

Cuvinte cheie: criminalitate, frauda bancar,secretului bancar, infraciuni, sistemul bancar

Dintre toate formele de criminalitateeconomico-financiare susceptibile sinterfereze n mod grav cu componentaeconomic a siguranei naionale, frauda

bancarocup, fr ndoial, un loc de frunte.Globalizarea i actuala criz economico-financiarau vulnerabilizat suplimentar mediulfinanciar-bancar, n sensul c, pe de o parte, aungreunat accesul entitilor aflate n cutare de

fonduri de finanare la bani iar, pe de altparte,au obligat bncile s nspreasc foarte multcondiiile de acordare a creditelor.

Cu alte cuvinte, victimele crizeieconomico-financiare au fost ambele categoriide actori implicai n piaa bancar- bncile iclienii. Ori, ntr-un atare context, cile deeludare a prevederilor bancare devin de urmat

pentru cei aflai n nevoie de fonduri i, n modconex, pentru conductorii sau funcionariientitilor bancare interesai n obinerea unor

SOME JURIDICAL ASPECTS

REGARDING THE INVESTIGATION

OF THE BANK FRAUD

Dr.Petric- Mihail MARCOCIAlexandru Ioan Cuza Police Academy of

BucharestGheorghe Bogdan BRZU

Ministry of Management and Intern Affairs

Abstract: The bank fraud is one of the mostserious (dangerous) forms of economic and financialcrime. Bank fraud investigation involves severalcomponents: legal, economic, social and accounting.The complexity of the investigation is related tovarious factors: the effectiveness of the

criminalisation, the proposed repressive model, thenumber of participants etc. Bank crime can seriouslyaffect the credibility of the business environment, thebalance sheet of a bank and in some cases theeconomic national security.

Key words: criminality, bank fraud, bank

secrete, offences, bank system

Among all the economical-financialforms of criminality susceptible to interfereseriously with the economical component of thenational security, bank fraud is indeed a veryimportant one. The globalization and thecurrent economical-financial crisis have madevulnerable the financial-bank environmentmeaning that, on one hand, they have made

difficult the access of the entities looking forfinancing funds and, on the other hand, theyhave forced the banks to toughen very much theconditions of granting credits.

In other words, the victims of theeconomical-financial crisis have been both ofthe categories of actors involved in the bankmarket the banks and the customers. But, insuch a context, the ways of eluding the bankstipulations are to be followed for the ones whoneeds funds and, in a connected way, for the


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ctiguri nemeritate prin acordarea, pe bazacomiterii unor fapte de corupie, a unor credite

bancare frrespectarea normelor legale sau deprudenialitate bancar.

Criminalitatea n afaceri, prindimensiunea pagubelor i numrul victimelor,produce un evident dezechilibru al societii nansamblu, cu impact direct asupra climatuluide ordine publici sigurannaional1.

Din punct de vedere al administrriiprobatoriului i al investigrii acestui tip deinfraciuni, n aceastmaterie complexitatea inumrul mare al actelor normative constituieun impediment evident n tragerea larspundere a fptuitorilor, iar pentru o mai

bun nfptuire a justiiei se impune ospecializare continu a organelor de poliie, a

procurorilor i a judectorilor ce i desfoaractivitatea pe aceastlinie.

Infraciunile n domeniul financiar-bancar prezint o complexitate deosebit attdin perspectiva investigaiilor necesare aflriiadevrului i administrrii probatoriuluirespectiv a repunerii n situaia anterioarprinrecuperarea tuturor debitelor. Pe de altparte,trebuie amintit aici faptul c dificultatea

investigativa acestora rezidi n faptul c, decele mai multe ori, o fraud bancar estenascat prin alte tipuri de tranzacii financiare

prin interpunerea unor societi comerciale,adesea de tipul societilor fantom, paravansau ecran, ori prin acte de compensare sau pliefectuate unor entit;i comerciale, profesionalesau financiare internaionale, necestitnd o

bun colaborare cu structuri de investigaiibancare, administrative ori judiciare strine,aspect ce rmne, de foarte multe ori, undeziderat greu de atins.

1. Frauda bancar

Termenul de fraudbancardesemneazconceptual faptele ilicite care afecteazbncilesau entitile financiare nonbancare, serviciilefinanciare (mprumuturi, investiii) i careimplic instrumente de plat, dispoziii de

plat, cecuri, cambii, bilete la ordin2.

Fcnd referire la fraud, ca mod de

leaders or civil servants of the bank entitiesinterested in obtaining some not deservedearnings by granting, based on accomplishingcertain corrupt acts, some bank credits without

respecting the legal norms or the bank prudenceones.Criminality in business, by the size of the

damage and the number of the victims,produces an obvious lack of poise of the societyin its ensemble, with a direct impact on theclimate of public order and national security16.

From the viewpoint of the managementof the evidence and of the investigation of thistype of offences, in this matter the complexityand the big number of the normative acts

constitute an obvious obstacle in makingresponsible the perpetrators, and for a betteraccomplishment of justice, it is imposed acontinuous specialization of the police organs,of the prosecutors and of the judges developingtheir activity on this line.

The offences in the financial-bank fieldpresent a special complexity both from theviewpoint of the investigations necessary forfinding the truth and for the management of therespective evidence of re-putting in the previous

situation by reclaiming all the debts. On theother hand, we should mention here the fact thatthe investigative difficulty of them also residesin the fact that a bank fraud is mostly masked

by other types of financial transactions or byinterposing certain commercial societies, oftenghost societies, curtain societies or displaysocieties, or by acts of compensation or

payments accomplished to certain internationalcommercial, professional or financial entities,needing a better collaboration with structures offoreign bank, administrative or judicialinvestigations, an aspect that remains often adesideratum hard to achieve.

1. Bank Fraud

The bank fraud term representsconceptually the illicit acts affecting the banksor the non-bank financial entities, the financialservices (loans, investments) and involving

payment tools, payments stipulations, cheques,


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eludare a bncii, aceasta este consideratsumaaciunilor ilegale i manoperelor derulate dectre bancheri prin entitatea bancar care este

prejudiciat n mod direct prin transferul

clandestin al unor surse n beneficiul direct albancherilor sau al altor persoane3.Majoritatea infraciunilor referitoare la

activitatea bancardin Romnia este constituitde acordarea de credite bancare fr garaniiacoperitoare sau pe baza unor documente false,folosirea depozitelor bancare n mod fraudulos,efectuarea de transferuri ilegale de capital dinconturile bancare, emiterea de documente de

plat false fr acoperire n conturi, acte deabuz i corupie n legtur cu acordarea de

credite, acordarea de nlesniri sau ealonri aleunor credite extrem de riscante sau greureturnabile.

n sistemul bancar occidental, actualacriz economico-financiar a nvederat un alttip, extrem de grav, de fraudbancari anumemascarea efectelor bilaniere ale creditelorneperformante sub tranzacii cu derivate pe

pieele reglementate, acest tip de ilegalitatefiind unul din veritabilele generatoare aleactualei crize economico-financiare.

Frauda bancar poate fi privit i dinperspectiva politicii de marketing bancar ianume atragerea unui numr ct mai mare declieni i, respectiv, creterea nesustenabil acotei de pia care au generat credite relaxate

prea puin trecute prin filtrul lucid al uneianalize ecocnomico-financiare profunde saudin dorina de a atrage ageni economici maricu notorietate aflai n cutarea unoroportuniti de obinere a unor credite ieftine.

Criminalitatea bancar are treicomponente :

infraciuni comise de administratoriisau conductorii bncilor n interes propriu saual persoanelor apropiate;

infraciuni comise de funcionariibancari, pe baza comiterii subsecvente a unoracte de corupie;

infraciuni comise de clienii bncilor,cu sau fr complicitatea funcionarilor

bancari.

n perioada de maturizare a sistemului

avals, order tickets17.Referring to a fraud, as a way of eluding

the bank, this is considered the amount ofillegal actions and of the manual labours

developed by the bankers that is directlyprejudiced by the clandestine transfer of certainsources in the direct benefit of the bankers or ofother persons18.

Most of the offences referring to the bankactivity in Romania is constituted by granting

bank credits with no covering guarantees orbased on some fake documents, by using thebank deposits as a fraud, by accomplishingillegal transfers of capital from the bankaccounts, by emitting fake payment documents

with no cover in the accounts, by abuse andcorruptions acts related to granting credits, bygranting facilities or samples of certain creditsthat are extremely risky or hard to get back.

In the occidental bank system, the currenteconomical-financial crisis has consideredanother extremely serious type of bank fraud,namely masking the balance effects of thenon-professional credits under transactions withderivates on the regulated markets, and this typeof illegality is one of the veritable generators of

the current economical-financial crisis.Bank fraud may also be regarded from

the perspective of the bank marketing policy,namely attracting a number as big as possible ofcustomers and, respectively, the unsustainableincrease of the market share, that havegenerated relaxed credits that have not passedthrough the lucid filter of a deep economical-financial analysis, or from the desire to attract

big notorious economical agents looking forcertain opportunities to obtain some cheapcredits.

Bank criminality has three components:Offences accomplished by the

administrators or the leaders of the banks fortheir own interest or for the interest of theirclose persons;

Offences accomplished by the bankclerks, based on subsequently accomplishingcertain corruption acts;

Offences accomplished by the bank

customers, with or without the complicity of


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bancar romnesc au avut loc fraude deproporii n sistemul bancar din care am aminticazurile Banca Agricol, Banca Columna,Dacia Felix, Bancorex, Credit Bank, Bancoop,

BCR Sucursala Gorj, tentativa de fraudare dela BRD- Filiala Iai, n care administratoriiacestora, direct sau n complicitate cu persoaneapropiate, au produs prejudicii uriae, prinnsuirea unor fonduri ce valoreaz mii demiliarde de lei4.

n aceast perioad sistemul bancarromn a fost folosit i pentru splarea banilormurdari provenii prin evaziune i contraband,transferarea ilegalpeste frontiera unor sumeimportante n dolari pentru care nu existnici

un fel de justificare i ascunderea subacoperirea principiului secretului operaiunilora afacerilor personale ilicite5.

Alinierea sistemului bancar romnesc laaquis-ul comunitar a fost realizat prinOrdonana de Urgena Guvernului nr. 99 din

26.12.2006 privind instituiile de credit iadecvarea capitalului publicat n MonitorulOficial, Partea I, nr. 1027 din 27/12/2006 carea produs i o remodelare a cadrului juridic ncare entitile bancare i nonbancare i

desfoar activitatea prin reglementareacondiiilor de acces la activitatea bancari dedesfurare a acesteia pe teritoriul Romniei,supravegherea prudenial a instituiilor decredit i a societilor de servicii de investiiifinanciare i supravegherea sistemelor de pltii a sistemelor de decontare a operaiunilor cuinstrumente financiare.

Aceasta se aplic instituiilor de credit,persoane juridice romne, inclusiv sucursalelordin strintate ale acestora i instituiilor decredit din alte state membre, respectiv din statetere, n ceea ce privete activitatea acestoradesfurat n Romnia. De asemenea, seaplic societilor de servicii de investiiifinanciare i societilor de administrare ainvestiiilor care au n obiectul de activitateadministrarea portofoliilor individuale deinvestiii, potrivit prevederilor Capitolului Xdin Titlul III, Partea I.

Un aspect juridic important de analizat n

cadrul demersului nostru l constituie

the bank clerks.During the maturation of the Romanian

bank system, there have been important fraud inthe bank system, among which we should

mention the cases: Agricultural Bank, ColumnaBank, Dacia Felix, Bancorex, Credit Bank,Bancoop, BCR Gorj branch, the fraud attemptfrom BRD- Iai branch, where their managers

produced directly or in complicity with closepersons huge damages, by taking possession ofsome funds of thousands of billion lei19.

In this time, the Romanian bank systemhas been also used for washing the dirty moneyresulted from evasion and contraband, theillegal transfer abroad of certain important

amounts of dollars for which there is nojustification and the hiding of the illicit personalbusiness under the cover of the principle of thesecrete of the operations20.

The alignment of the Romanian banksystem to the community acquis has beenaccomplished by the Urgent Ordinance of theGovernment no. 99 since 26.12.2006regardingthe credit institutions and the adequacy of thecapital published in the Official Gazette, Part I,no. 1027 since 27/12/2006 that has also

produced a remodelling of the juridical framewhere the bank and non-bank entities developtheir activity by regulating the access conditionsto the bank activity and to its development onRomanias territory, the prudent supervision ofthe credit institutions and of the societies offinancial services and investments and thesupervision of the payment systems and of thesystems of discounting the operations withfinancial tools.

This is applied to the credit institutions, tothe Romanian juridical entities, inclusively totheir branches abroad and to the creditinstitutions from other member states,respectively from the third states, regardingtheir activity developed in Romania. It is alsoapplied to the societies of services of financialinvestments and to the societies of managementof the investments having in their activity objectthe management of the individual portfolios ofinvestments, according to the stipulations of the

10th

Chapter of the 3rd

Title, Part I.


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opozabilitatea secretului bancar. Legea instituieobligaia pstrrii secretului bancar cu efecterga omnes cu excepia organelor de urmrire

penal. Referitor la raportul ntre acestea i

bnci, art. 114 prevede cinstituiile de creditsunt obligate s furnizeze informaii de naturasecretului bancar, dup nceperea urmririi

penale mpotriva unui client, la solicitareascris a procurorului sau a instanei

judectoreti ori, dup caz, a organelor decercetare penal, cu autorizarea procurorului,iar art. 116 prevede cpersoanele abilitate ssolicite i/sau sprimeascinformaii de naturasecretului bancar potrivit prezentului capitolsunt obligate s pstreze confidenialitatea

acestora i le pot utiliza numai n scopul pentrucare le-au solicitat sau le-au fost furnizate,

potrivit legii.Cadrul juridic al activitii bancare este

completat i de alte acte normative printre care:- Legea nr. 312 din 28 iunie

2004, privind Statutul Bncii Naionale aRomniei;

- Ordonana nr. 10 din 22ianuarie 2004, privind falimentul instituiilor decredit6;

- Regulamentul nr. 1 din 23februarie 2001 privind organizarea ifuncionarea la Banca Nationala Romniei aCentralei Incidentelor de Pli7;

- Regulamentul nr. 4 din 7aprilie 2004, privind organizarea ifuncionarea la Banca Naionala Romniei aCentralei Riscurilor Bancare8.

2. Cauze i condiii juridice inonjuridice care determin

comiterea de

infraciuni n domeniu

Finanele i bncile reprezint teritoriulcel mai atractiv al economiei: aici se ntlnesc

banii curai cu banii murdari. Instituiilefinanciar-bancare sunt dispuse s absoarb

produsul financiar al criminalitii organizatencercnd s-l fac nedectabil i s-i confereaspectul de legalitate9

Printre condiiile care favorizeaz

comiterea de ilegaliti n domeniu amintim:

A juridical aspect important to analyse inframe of our approach is constituted by theopposability of the bank secrete. The lawinstitutes the obligation to keep the bank secrete

with an erga omnes effect, except for the organsof criminal pursuit. Referring to the reportbetween these and the banks, art. 114 stipulatesthat the credit institutions are forced to supplyinformation such as the bank secrete, afterstarting the criminal pursuit against a customer,at the written requirement of the prosecutor orof the judicial court or, depending on the case,at the written requirement of the criminalresearch organs, with the prosecutorsauthorization, and art. 116 stipulates that the

persons skilled to require and/or to receiveinformation such as the bank secrete accordingto the present chapter are forced to keep itsconfidentiality and they may only use them inthe purpose they required it or in the purpose itwas supplied to them, according to the law.

The juridical frame of the bank activityis also completed by other normativedocuments, among which:

- Law no. 312 since June 28th,2004, regarding the Status of the National Bank

of Romania;- Ordinance no. 10 since

January 22nd, 2004, regarding the bankruptcy ofthe credit institutions21;

- Regulation no. 1 sinceFebruary 23rd, 2001 regarding the organizationand the functioning of the Central of PayingIncident s to the National Bank of Romania22;

- Regulation no. 4 since April7th, 2004, regarding the organization and thefunctioning of the Central of Bank Risks to the

National Bank of Romania23.

2. Juridical and Non-juridical Causesand Conditions Determining theAccomplishment of Offences in the Field

The finances and the banks represent themost attractive field of the economy: here cleanmoney meets dirty money. The financial-bankinstitutions are willing to absorb the financial

product of the organized criminality, trying to


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a. interfernele ntre mediul economic i

cel bancar, adesea, afectat de asocierea

bancherilor sau a unor funcionari bancari la

diferite grupuri de interese formale i mai ales

informale ale cror obiective de afaceri suntsatisfcute pe fondul posibilitii nclcrii legiisau ocultrii efectelor bilaniere ale creditelorneperformante ori prin novaiunea subsecventa acestora.

b. incapacitatea autoritilor de control

intern bancar sau judiciar care genereazposibilitatea acordrii unor credite n condiiiilegale sau pgubitoare pentru entitatea

bancar. Lacunele autoritilor judiciare nacest domeniu sunt datorate i lipsei unor

procurori sau investigatori specializai caresubiacent genreazo vitezredusde reacie.

c. interaciunile cu mediul politiccare defoarte multe ori i-a folosit n mod interesatinfluena pentru intermedierea unor credite

pguboase pentru bnci, n special a celor cucapital de stat;

d. managementul neperformant al

entitilor bancareconstituie un alt element cese repercuteaz negativ asupra activitii

bancare. Acesta, dublat de lipsa de transparen

a actelor de administrare a partrimoniuluisocietii bancare, genereaz mediul propicencheierii unor tranzacii asimetrice cu efect

pgubitor asupra bncii.Una dintre constantele criminogene

actuale o constituie dinamica profundascendent criminalitii financaire la nivelglobal i cu deosebire a criminalitii bancarecare mbracnoi forme de manifestare, unelesofisticate, necunoscute pn acum, fiind nfond produsul aciunii unor grupuri organizatede adevrai profesioniti10.

Cauzele criminalitii bancare secircumscriu urmtoarelor arii:

modificrile repetate ale procedurilorde lucru n interiorul instituiei;interveniile conductorilor bncii pelng unii funcionari bancari de arezolva favorabil cereri formulate deunele firme sau persoane;existena n cadrul bncilor a unor

relaii de rudenie ntre angajai;

make it undetectable and to offer it the legalityaspect24

Among the conditions favouring theaccomplishment of illegalities in the field, we

mention:a. the interferences between theeconomical environment and the bank one,

affected by the association of the bankers or of

some bank clerks to different groups of formal

and especially informal interests whosebusiness objectives are satisfied based on thepossibility to disrespect the law or to occult thebalance effects of the unprofessional credits orby their subsequent novation.

b. the incapacity of the intern bank or

judicial control authorities that generate thepossibility to grant some credits in conditionsthat are illegal or damaging for the bank entity.The lacunas of the judicial lacunas in this fieldoccur also due to the lack of some prosecutorsor specialized investigators that generateadjacently a reduced speed of reaction.

c. the interactions with the political

environment that has often used its influence inan interested manner for intermediating somecredits damaging for the banks, especially of

the ones with state capital;d. the unprofessional management of the

bank entities constitutes another element thathas negative influences on the bank activity.This, doubled by the lack of transparency of theacts of management of the bank society

patrimony, generates the environmentfavourable for contracting certain asymmetricaltransactions with damaging effects for the bank.

One of the current criminal constancies isconstituted by the deeply ascendant dynamicsof the financial criminality at the global leveland especially of the bank criminality that hasnew ways of manifestation, some of themsophisticated, unknown until now, being

basically the product of the action of certaingroups organized by real professionals25.

The causes of the bank criminality arecircumscribed to the following areas:

The repeated changes of the workingprocedures inside the institution;

The interferences of the bank leaders to


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promovrile efectuate pe criteriisubiective att n funciile de conducerect i n cele de execuie;

posibilitatea utilizrii unor documente

de echivalare n scopul obinerii unorcredite;lipsa de eficiena controlului intern itendina de ascundere a fraudelorminore;centralizarea puterii de decizie iapreciere a oportunitii n cazul unorcredite de valoare mare; astfel,iniiativa strict profesional poatemodifica regulamentele interioare idispoziiile legale, care, adeseori prinformularea aparent confuz conferimpenetrabilitatea" sistemului de ctrevreun instrument de verificare icontrol11.Politica de marketing a bncii intersatde creterea valorii creditelor acordatei respectiv, a cotei de pia.

3. Reglementarea normativ afraudei bancare

Legislaia bancar romneascincrimineazurmtoarele fapte susceptibile dea fi comise de persoane din cadrul conduceriicompaniilor multinaionale bancare ori afilialelor sau sucursalelor acestora careopereazpe teritoriul Romniei:

1. Desfurarea de activiti interzisepotrivit art. 5 de ctre o persoan, pe cont

propriu sau pe contul unei entiti care nu esteinstitutie de credit12.

Articolul 5 al al O.U.G. nr 99/2006privind instituiile de credit i adecvareacapitalului introduce interdicia oricarei

persoane fizice, juridice sau entitate frpersonalitate juridic, ce nu este institutie decredit, s se angajeze ntr-o activitate deatragere de depozite sau de alte fondurirambursabile de la public, ntr-o activitate deemitere de moned electronic ori ntr-oactivitate de atragere i/sau gestionare de sumede bani provenite din contribuiile membrilor

unor grupuri de persoane constituite n vederea

some bank clerks for solving in afavourable manner requirementsformulated by certain firms or persons;The existence of certain family

relationships between the employeesinside the banks;The promotions accomplished based onsubjective criteria both in the leadingfunctions and in the execution ones;The possibility to use someequalization documents in order toobtain some credits;The lack of efficiency of the interncontrol and the tendency to hide theminor frauds;The centralization of the power todecide and appreciate the opportunitiesin case of some valuable credits; thus,the strictly professional initiative maychange the inside regulations and thelegal stipulations that, by the apparentlyconfuse wording, often offer theimpenetrability of the system by anychecking or control tool26.The marketing policy of the bank

interested in the increase of the value ofthe granted credits and respectively ofthe market share.

3. Normative Regulation of BankFraud

The Romanian bank legislationincriminates the following acts susceptible to beaccomplished by persons in frame of theleadership of the bank multinational companies

or of their branches or filials operating onRomanias territory:1. The development of forbidden

activities according to art. 5 by a person, on his

own, or in the account of an entity that is not a

credit institution27.

Article 5 of U.O.G. no. 99/2006regarding the credit institutions and theadequacy of the capital introduce theinterdiction of any natural person, any juridicalentity or any entity with no juridical personality


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acumulrii de fonduri colective i acordrii decredite/mprumuturi din fondurile astfelacumulate pentru achiziionarea de bunuri. Cualte cuvinte, scopul reglementrii este acela de

a mpiedica persoanele interesate sdesfoareactiviti de natur bancar, s realizeze acestlucru n alt cadru dect cel legal, unde estenecesarautorizarea prealabila B.N.R..

Banca Naional a Romniei esteabilitat s determine dac o activitatereprezintori nu atragere de depozite sau altefonduri rambursabile de la public, activitate

bancar, activitate de emitere de monedelectronic ori activitate de atragere i/saugestionare de sume de bani provenite din

contribuiile membrilor unor grupuri depersoane constituite n vederea acumulrii defonduri colective i acordrii decredite/mprumuturi din fondurile astfelacumulate pentru achiziionarea de bunurii/sau servicii de ctre membrii acestora.Determinarea naturii activitii, exprimat deBanca Naional a Romniei este obligatorie

pentru prile interesate13.2. Utilizarea neautorizat de ctre o

persoan a unei denumiri specifice unei

instituii de credit, cu nclcarea dispoziiilorart. 6.

Articolul 6 al O.U.G. nr 99/2006privind instituiile de credit i adecvareacapitalului, interzice oricrei persoane, altadect o instituie de credit autorizat, sutilizeze denumirea de "banc" sau"organizaie cooperatist de credit","cooperativ de credit", "casa central acooperativelor de credit", "banccooperatist","banc central cooperatist", "bancipotecar/banc de credit ipotecar", "banc deeconomisire i creditare n domeniul locativ","instituie emitentde monedelectronic" sauderivate ori traduceri ale acestor denumiri, nlegatur cu o activitate, un produs sau unserviciu, cu excepia cazului n care aceastutilizare este stabilitsau recunoscutprin legesau printr-un acord internaional, sau cnd, dincontextul n care este utilizat denumirearespectivrezultneindoielnic cnu este vorba

despre desfurarea unei activiti bancare.

that is not a credit institution to commit in anactivity of attracting deposits or otherreimbursable funds from the public, in anactivity of emitting an electronic exchange or in

an activity of attracting and/or managing moneyamounts resulted from the contributions of themembers of certain groups of personsconstituted in order to accumulate collectivefunds and to grant credits/loans from the fundsobtained in this way for purchasing goods. Inother words, the regulating purpose is to stopthe persons interested in developing bankactivities from accomplishing this in anotherframe than the legal one, where they need the

prior authorization of R.N.B.

The National Bank of Romania isskilled to determine whether an activityrepresents an attraction of deposits or otherfunds reimbursable from the public, a bankactivity, an activity of emitting an electronicexchange or an activity of attracting and/ormanaging money amounts resulted from thecontributions of the members of certain groupsof persons constituted in order to accumulatecollective funds and to grant credits/loans fromthe funds accumulated in this way for

purchasing goods and/or services by theirmembers. Determining the nature of theactivity, expressed by the National Bank ofRomania, is compulsory for the interested

parts28.2.The non-authorized use by a person

of a name specific to a credit institution, by

disrespecting the stipulations of art. 6.Article 6 of U.O.G. no. 99/2006

regarding the credit institutions and the capitaladequacy forbids to any person different froman authorized credit institution, to use the nameof bank or cooperation credit organization,credit cooperative, central house of thecredit cooperative, cooperation bank,central cooperation bank, mortgage

ban/mortgage credit bank, saving andcrediting bank in the locative field", institutionemitting electronic exchange, or derived wordsor translations of these names, related to anactivity, a product or a service, except for the

case when this use is established or


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Filialele unei instituii de credit carefuncioneaz n Romnia pot utiliza ndenumirea acestora iniialele, sigla, emblema,denumirea ori alte elemente de identificare ale

instituiei de credit-mam14

.Cu alte cuvinte, scopul reglementriieste acela de a respecta dreptul la corectainformare a publicului n legtur cu obiectulde activitate al unei persoane- legea nefcnddistincie ntre persoanele fizice i cele juridicecare ar putea fi interesate n desfurarea uneiactiviti de naturbancar.

3. O alt infraciune este incriminatpotrivit art. 412 n doumodaliti:

a)fapta unui administrator, director sau

angajat al unei instituii de credit care, cu reacredin, ncalcdispoziiile art. 171 sauobstrucioneazn orice alt mod exercitareasupravegherii de ctre Banca NaionalaRomniei;

b)fapta oricrei persoane care asigurconducerea operativa unei sociei financiareholding sau a unei societi holding cuactivitate mixtde a obstruciona, n orice mod,exercitarea de ctre Banca NaionalaRomniei a competenelor sale de

supraveghere a instituiilor de credit.Art. 171 stipuleaz c instituiile de

credit, persoane juridice romne, sunt obligates permit personalului Bncii Naionale aRomniei i altor persoane mputernicite sefectueze verificarea, s le examinezeevidenele, conturile i operaiunile i sfurnizeze toate documentele i informaiilelegate de desfurarea activitii, dup cumsunt solicitate de ctre acetia.

Instituiile de credit, persoane juridiceromne, sunt obligate s transmit Bncii

Naionale a Romniei orice informaii solicitatede aceasta, n scopul exercitrii competenelorsale prevzute de lege.

4. Deschiderea de conturi sub numefictive

15. Conform legii romne esteincriminat doar deschiderea de conturi subnume ireale neincriminnd n aceast

prevedere deschiderea de conturi pe numelealtor persoane care nu sunt titularele sumelor

de bani vrsai n acestea n scopul ascunderii

acknowledged by law or by an internationalagreement or when, from the context where therespective name is used, it results indeed that itis not about the development of a bank activity.

The filials of a credit institution that work inRomania may use in their names the initials, thelogo, the emblem, the name or other elementsof identifying the mother-credit institution29.

In other words, the regulation purpose isto respect the right to correctly informing theaudience referring to the activity object of a

person and the law makes no differencebetween the natural persons and the juridicalentities that could be interested in developing a

bank activity.

3. Another offence is incriminatedaccording to art. 412 in two ways:

a) the act of a manager, executive oremployee of a credit institution that disrespectsdishonestly the stipulations of art. 171 or stopsin any other way the exertion of the supervision

by the National Bank of Romania; b) the act of any person providing theoperative leadership of a holding financialsociety or of a holding society with mixedactivity of stopping in any way the exertion by

the National Bank of Romania of its skills ofsupervising the credit institutions.

Art. 171 stipulates that the creditinstitutions, the Romanian juridical persons areforced to allow the staff of the National Bank ofRomania and to other persons empowered toaccomplish the checking, to examine theirevidences, accounts and operations and tosupply the documents and the informationrelated to the activity development, as they arerequired by them.

The credit institutions, the Romanianjuridical persons are forced to transmit to theNational Bank of Romania any information itrequires, in order to exert its skills stipulated bythe law.

4. Opening accounts under fictionalnames30. According to the Romanian law, it isincriminated only the action of openingaccounts under unreal names, withoutincriminating in this stipulation the action of

opening accounts under the names of other


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provenienei acestora sau identitateaadevratului beneficiar.

n opinia noastr, acest element nu facealtceva dect s ngreuneze activitatea de

prevenire i combatere a splrii banilor, nspecial a celor provenii din infraciuni decorupie sau crimorganizat.

Pe de alt parte, trebuie s evideniemfaptul c, deschiderea unui cont sub numefictiv nu este posibil dect cu complicitateafuncionarilor bancari, n situaia n care seutilizeaz un document de identitate falsificat,

pentru c n alte situaii deschiderea unui contsub un nume fictiv conduce la imposibilitateautilizrii acelui cont.

Dar, trebuie smenionm c, n opinianoastr, pe baza acestei incriminri n sistemul

bancar romnesc nu pot fi deschise conturianonime sau parolate aa cum acestea existnalte sisteme bancare, msur menit stransparentizeze activitatea entitilorfinanciare bancare i nonbancare.

5. Singura infraciune de naturcontabil aplicabil bncilor este incriminatde Legea contabilitii nr 82/1991 i constituieo specie a falsului intelectual i anume:efectuarea cu tiin de nregistrari inexacte,precum i omisiunea cu tiina nregistrrilorn contabilitate, avnd drept consecindenaturarea veniturilor, cheltuielilor,rezultatelor financiare, precum i a elementelorde activ i de pasiv ce se reflectn bilan.

Aceast incriminare asigurmecanismele juridice de prevenire a mascriiunor credite neperformante sau reflectarea unorrezultate financiare inexacte la nivelul

entitilor bancare care s ntrzie instituireaoportuna mecanismelor de supraveghere sauadministrare specialde ctre B.N.R.

6. Actele de corupie ce se pot comitela nivelul unei instituii bancare fac obiectulunei reglementri incriminatoare prinintermediul prevederilor art. 1 lit. b,c i e, art. 6i art. 17. lit. d din Legea 78/2000 pentru

prevenirea, descoperirea i sancionareafaptelor de corupie.

Astfel, n domeniul bancar, legislaia

romneascadmite sancionarea lurii de mit,

persons who are not holders of the moneyamounts poured in it in order to hide their

provenience or the identity of the realbeneficiary.

In our opinion, this element doesnothing but hardening the activity of preventingand combating the money washing, especiallyof the money coming from offence ofcorruption or organized crime.

On the other hand, we should spotlightthe fact that the opening of an account under afictional name is possible only with thecomplicity of the bank clerks, when they use afake identity document because, in othersituation, the opening of an account under a

fictional name leads to the impossibility ofusing that account.

But, we should mention that, in ouropinion, based on this incrimination in theRomanian bank system, we cannot openanonymous or password accounts as there are inother bank systems, a measure meant to maketransparent the activity of the bank and non-

bank financial entities.5. The only accountable offence applied

to the banks is incriminated by the Accountancy

Law no. 82/1991 and it constitutes a species ofthe intellectual fake, namely: the consciousaccomplishment of inexact registrations, and alsothe conscious omission of the registrations inaccountancy, having as a consequence thefalsification of the incomes, of the expenditures,of the financial results, and also of the active and

passive elements reflected in the balance sheet.This incrimination provides the juridical

mechanisms of masking certain unprofessionalcredits or reflecting certain inexact financialresults at the level of the bank entities thatshould delay the opportune institution of themechanisms of supervision or specialadministration by N.B.R.

6. The corruption acts that may beaccomplished at the level of a bank institution,making the object of an incriminatingregulation by means of the stipulations of art. 1letter b,c and e, art. 6 and art. 17. letter d ofLaw 78/2000 for preventing, discovering and

sanctioning the corruption acts.


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primirii de foloase necuvenite i abuzul contraintereselor publice svrite de un funcionar

bancar sau o persoan din conducerea uneientiti bancare.

n concluzie, analiza cadrului juridic deincriminare a fraudei bancare poate ficonsiderat, n opinia noastr, unul extrem desimplu i adaptat cerinelor europene nmaterie. Simplitatea acestuia i poate conferiflexibilitatea extrem de necesar atingeriiscopului pentru care a fost instituit n condiiileasigurrii deplinei legaliti a activitilorinvestigative derulate n vederea prevenirii icombaterii ilegalitilor bancare.

Dincolo de aceast simplitate, rmne

ns, onctuozitatea fluxurilor judiciare,administrative i bancare implicate ndescoperirea fraudelor, lipsa de specializare aaparatului investigativ, toate acestea cuconsecine directe asupra sntii sistemului

bancar i mediului de afaceri.Nutrim sperana c actuala criz

economico-financiar nu se va repercutaextrem de negativ asupra sistemului bancarromnesc i, mai ales, c nu va crea condiiifavorizatoare pentru comiterea fraudelor

sistemice n sfera financiar-bancare.

Bibliografie:

C. Voicu, Georgeta Ungureanu, AdrianaVoicu-Globalizarea i criminalitatea

financiar-bancar, Editura Universul Juridic,Bucureti, 2005C. Voicu Criminalitatea afacerilor ,Editura M.-I., Bucureti, 1997.C. Voicu, F. Sandu, I. Dasclu Frauda ndomeniul financia, bancar i al pieei de

capital, Editura Trei, Bucureti, 1998.C.Voicu, A.C. Voicu, I. Geamnu-Criminalitatea organizat n domeniulafacerilor. Edit. Pildner@Pildner 2006C. Voicu, Georgeta Ungureanu, AdrianaVoicu-Globalizarea i criminalitatea

financiar-bancar, Editura Universul Juridic,Bucureti, 2005.G. Ungureanu, Al.Boroi- Introducere n

criminologia aplicat, Editura Universul

Therefore, in the bank field, theRomanian legislation admits the sanctioning oftaking bribe, of receiving undeserved creditsand the abuse against the public interests

accomplished by a bank clerk or by a person inthe leadership of a bank entity.In conclusion, the analysis of the

juridical frame of incriminating the bank fraudmay be considered, in our opinion, extremelysimple and adapted to the Europeanrequirements in matter. Its simplicity may offerto it the flexibility that is extremely necessaryfor reaching the purpose for which it wasinstituted in the conditions of providing the fulllegacy of the investigative activities developed

in order to prevent and combat the bankillegalities.

Beyond this simplicity, it is also theoiliness of the judicial, administrative and bankflows involved in the discovery of the frauds,the lack of specialization of the investigativedevice, all of these having direct consequenceson the health of the bank system and of the

business environment.We hope that the current economical-

financial crisis will not have extremely negative

effects on the Romanian bank system and,especially that it will not create conditionsfavourable for accomplishing systemic frauds inthe financial-bank sphere.

Bibliography:

C. Voicu, Georgeta Ungureanu, Adriana Voicu-Globalization and Financial-BankCriminality, Juridical Universe Press,Bucharest, 2005C. Voicu Business Criminality, M.-I. Press,Bucharest, 1997C. Voicu, F. Sandu, I. Dasclu Fraud in the

Financial Field, in the Bank Field and in the

Market Capital Field, Trei Press, Bucharest,1998.C.Voicu, A.C. Voicu, I. Geamnu- OrganizedCriminality in the Business Field.Pildner@Pildner Press 2006,C. Voicu, Georgeta Ungureanu, Adriana Voicu-

Globalization and Financial-Bank


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Juridic, Bucureti, 2004.I. Dasclu Centrele financiare offshore,

paradisurile fiscale i secretul bancar,Editura Argument, Bucureti, 2001

T. Amza Conotaii criminogene i noiriscuri pentru ordinea public , Bucureti,2000.

Criminality, Juridical Universe Press,Bucharest, 2005.I. Dasclu Offshore Financial Centres,

Fiscal Paradises and Bank Secrete, Argument

Press, Bucharest, 2001,G. Ungureanu, Al.Boroi- Introduction inApplied Criminology, Juridical Universe Press,Bucharest, 2004.T. Amza Criminal Connotations and New

Risks for the Public Order, Bucharest, 2000.

1 C. Voicu, Georgeta Ungureanu, Adriana Voicu-Globalizarea i criminalitatea financiar-bancar, Editura UniversulJuridic, Bucureti, 2005, pag.440.2C. Voicu Criminalitatea afacerilor, Editura M.-I., Bucureti, 1997.3C. Voicu, F. Sandu, I. Dasclu Frauda n domeniul financia, bancar i al pieei de capital, Editura Trei, Bucureti,1998.4T. Amza Conotaii criminogenei noi riscuri pentru ordinea public, Bucureti, 2000.5I. Dasclu Centrele financiare offshore, paradisurile fiscale i secretul bancar, Editura Argument, Bucureti, 2001,

pag.4 -6.6Publicatn M. Of. nr. 84 din 30 ianuarie 2004, cu modificrile i completrile aduse de Legea nr. 278 din 23 iunie 2004.7Publicat n M. Of. nr. 120 din 9 martie 2001, cu modificrile i completrile aduse de: Circulara nr. 21 din 1 iulie 2002;Rectificarea nr. 21 din 1 iulie 2002; Circulara nr. 15 din 26 iulie 2004; Regulament nr. 7 din 26 iulie 2005.8Publicat n M. Of. nr. 739 din 16 august 2004 cu modificrile aduse de Regulamentul nr. 2/2007.9C.Voicu, A.C. Voicu, I. Geamnu- Criminalitatea organizatn domeniul afacerilor. Edit. Pildner@Pildner 2006, pg. 21110C. Voicu, Georgeta Ungureanu, Adriana Voicu-Globalizarea i criminalitatea financiar-bancar, Editura UniversulJuridic, Bucureti, 2005.11Georgeta Ungureanu, Al.Boroi-Introducere n criminologia aplicat, Editura Universul Juridic, Bucureti, 2004.12Art.410 al O.U.G. nr 99/2006 privind instituiile de credit i adecvarea capitalului13Art. 5 alin 5 al O.U.G. nr 99/2006 privind instituiile de credit i adecvarea capitalului14Art. 6 alin. 2 al O.U.G. nr 99/2006 privind instituiile de credit i adecvarea capitalului15Art. 413 al al O.U.G. nr 99/2006 privind instituiile de credit i adecvarea capitalului16C. Voicu, Georgeta Ungureanu, Adriana Voicu-Globalization andFinancial-Bank Criminality, Juridical Universe Press,Bucharest, 2005, pag.440.17C. Voicu Business Criminality, M.-I. Press, Bucharest, 1997.18 C. Voicu, F. Sandu, I. Dasclu Fraud in the Financial Field, in the Bank Field and in the Market Capital Field, TreiPress, Bucharest, 1998.19T. Amza Criminal Connotations and New Risks for the Public Order, Bucharest, 2000.20I. Dasclu OffshoreFinancial Centres, Fiscal Paradises and Bank Secrete, Argument Press, Bucharest, 2001, pag.4 -6.21Published in the Official Gazette no. 84 since January 30 th, 2004, with the changes and completions brought by Law no.278 since June 23rd, 2004.22Published in the Official Gazette no. 120 since March 9th, 2001, with the changes and the completions brought by: Circularno. 21 since July 1st, 2002; Rectification no. 21 since July 1st, 2002; Circular no. 15 since July 26th, 2004; Regulation no. 7since July 26th, 2005.23Published in the Official Gazette no. 739 since August 16th, 2004 with the changes brought by Regulation no. 2/2007.24C.Voicu, A.C. Voicu, I. Geamnu- Organized Criminality in the Business Field. Pildner@Pildner Press 2006, pg. 21125C. Voicu, Georgeta Ungureanu, Adriana Voicu-Globalization and Financial-Bank Criminality, Juridical Universe Press,Bucharest, 2005.26Georgeta Ungureanu, Al.Boroi-Introduction in Applied Criminology, Juridical Universe Press, Bucharest, 2004.27Art.410 of U.O.G. no. 99/2006 regarding the credit institutions and the capital adequacy28Art. 5 paragraph 5 of U.O.G. no. 99/2006 regarding the credit institutions and the capital adequacy29Art. 6 paragraph 2 of U.O.G. no. 99/2006 regarding the credit institutions and the capital adequacy30Art. 413 of U.O.G. no. 99/2006 regarding the credit institutions and the capital adequacy

investigare afraudei bancare

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