Vânzarea cu plata prețului în rate și rezerva proprietății, activitate de creditare?
Does the institution of installment sale and reservation of property construe a crediting activity?

Summary/Abstract: One cannot offer a universally available solution with respect to the interpretation as a crediting activity of any given sales contract with the payment of the price in installments and reservation of property. The solution offered by the National Bank of Romania [as the only authority able to decide with respect to the crediting nature of an entity’s activity falling under Law no. 93/2009, article 3 paragraph (1)], following the analysis of each individual case by filtering the criteria explicitly set by the legislator through the provisions of art. 3 of Law no. 93/2009 parag. (2) final thesis – is their pursuit as standalone economic activities, aimed at obtaining regular income, as well as boasting the existence of internal structures specialized in crediting that manage and analyze these activities separately on the basis of predefined rules and by taking into account crediting activities when designing the company's budget or making forecasts regarding the overall activity of the company, which will be the subject of this analysis.

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