This article analyses the ratio evolution of the non-performing loans obtained by the privately, Romanian and foreign-owned credit institutions, in Romania, during the period December 2007 - June 2015, depending on the change of the legislation regarding the reporting methodology for the purpose of the institutions surveillance according to the prudential regulations of BNR (National Bank of Romania) and EU Regulation. The results of this analysis highlighted the fact that the non-performing loans ratio went through a spectacular increase during the period 2007-2013, reaching 21.87% following the promotion of a strategic plan based on the recovery of the debts by restructuring actions, rescheduling or enforcement. In 2014, the non-performing loans ratio decreases to 15.33% following the modification of the debt recovery strategic plan by taking them out from the balance sheet and by their integral provisioning.