The National Bank of Moldova has published draft amendments that would expand banks’ prudential reporting, including new returns on high earners, dividend payments and regional branch activity. The high-earner framework would implement European Banking Authority guidelines by requiring information on staff receiving annual remuneration of at least the MDL equivalent of EUR 1 million, reported by remuneration band, role and business area. It would cover fixed and variable pay, deferred and noncash awards, guaranteed bonuses, severance payments and discretionary pension benefits at individual and, where applicable, consolidated levels. The proposal would also introduce semiannual transaction-level reporting on dividends paid to bank shareholders and annual regional data on branch lending, financial liabilities and staffing. Other revisions would provide more detailed monthly deposit classifications, including gender and small and midsize enterprise breakdowns, expand reporting on issued and executed letters of credit and guarantees, and clarify returns covering affiliated-party transactions and customer operations. Banks would need processes and controls to ensure that high earners are identified completely and the reported data are correctly aggregated. Most amendments would take effect on Dec. 31, 2026, with the first relevant reports prepared as of that date. The first individual high-earner return would cover the position at Dec. 31, 2028, while specified consolidated reporting would begin for the year in which Moldova’s European Union accession treaty enters into force. High-earner reports would be submitted annually by June 15 of the following calendar year.

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