Judetul: 13--CONSTANTA Persoana juridica: TURISM HOTELURI RESTAURANTE MAREA NEAGRA S.A. Adresa: localitatea EFORIE NORD, str. BRIZEI, nr. 6, tel. 0241741401 Numar din registrul comertului: J13/696/1991 Forma de proprietate: 23--Societati comerciale cu capital de stat si privat autohton (stat<50%) Activitatea preponderenta (cod si denumire clasa CAEN): 5510--Hoteluri Cod de identificare fiscala: 2980547 SITUATIA ACTIVELOR, DATORIILOR SI CAPITALURILOR PROPRII la data de 30.09.2007 Formularul 10 - lei - ______________________________________________________________________________________ | Denumirea indicatorului |Nr.| SOLD LA | | |rd.|_______________________________| | | | 01.01.2007 | 30.09.2007 | |__________________________________________________|___|_______________________________| | A | B | 1 | 2 | |__________________________________________________|___|_______________|_______________| |A. ACTIVE IMOBILIZATE | | | | |__________________________________________________|___|_______________|_______________| |I. IMOBILIZARI NECORPORALE | 01| 391664| 268030| | (ct.201+203+205+2071+208+233+234-280-290-2933) | | | | |__________________________________________________|___|_______________|_______________| |II. IMOBILIZARI CORPORALE | 02| 210369441| 203658918| | (ct.211+212+213+214+231+232-281-291-2931) | | | | |__________________________________________________|___|_______________|_______________| |III.IMOBILIZARI FINANCIARE(ct.261+263+265+267-296)| 03| 1100833| 1210090| |__________________________________________________|___|_______________|_______________| |ACTIVE IMOBILIZATE - TOTAL (rd. 01 la 03) | 04| 211861938| 205137038| |__________________________________________________|___|_______________|_______________| |B. ACTIVE CIRCULANTE | | | | |__________________________________________________|___|_______________|_______________| |I. STOCURI | 05| 1399729| 2425338| | (ct.301+302+303+/-308+331+332+341+345+346+/-348+ | | | | | 351+354+356+357+358+361+/-368+371+/-378+381+/- | | | | | 388-391-392-393-394-395-396-397-398+4091-4428) | | | | |__________________________________________________|___|_______________|_______________| |II. CREANTE (ct.267-296+4092+411+413+418+425+4282+| 06| 6399043| 21547178| | 431+437+4382+441+4424+4428+444+445+446+447+431+ | | | | | 437+4382+441+4424+4428+444+445+446+447+4482+451+ | | | | | 456+4582+461+473-491-495-496+5187) | | | | |__________________________________________________|___|_______________|_______________| |III.INVESTITII PE TERMEN SCURT (ct.501+505+506+ | 07| 1244886| 1260648| | 508+5113+5114-591-595-596-598) | | | | |__________________________________________________|___|_______________|_______________| |IV. CASA SI CONTURI LA BANCI | 08| 7678322| 24263286| | (ct.5112+512+531+532+541+542) | | | | |__________________________________________________|___|_______________|_______________| |ACTIVE CIRCULANTE - TOTAL (rd. 05 la 08) | 09| 16721980| 49496450| |__________________________________________________|___|_______________|_______________| |C. CHELTUIELI IN AVANS (ct.471) | 10| 22101| 179791| |__________________________________________________|___|_______________|_______________| |D. DATORII: SUMELE CARE TREBUIE PLATITE INTR-O | 11| 2687857| 7776141| | PERIOADA DE PANA LA UN AN | | | | | (ct.161+162+166+167+168-169+269+401+403+404+405+ | | | | | 408+419+421+423+424+426+427+4281+431+437+4381+ | | | | | 441+4423+4428+444+446+447+4481+451+453+455+456+ | | | | | 457+4581+462+473+509+5186+519 | | | | |__________________________________________________|___|_______________|_______________| |E. ACTIVE CIRCULANTE NETE/ DATORII CURENTE NETE | 12| 13405832| 41709862| |(rd. 09+10-11-18) | | | | |__________________________________________________|___|_______________|_______________| |F. TOTAL ACTIVE MINUS DATORII CURENTE | 13| 225267770| 246846900| |(rd. 04+12-17) | | | | |__________________________________________________|___|_______________|_______________| |G. DATORII: SUMELE CARE TREBUIE PLATITE INTR-O | 14| 2564703| 2380897| | PERIOADA MAI MARE DE UN AN | | | | | (ct.161+162+166+167+168-169+269+401+403+404+405+ | | | | | 408+419+421+423+424+426+427+4281+431+437+4381+ | | | | | 441+4423+4428+444+446+447+4481+451+453+455+456+ | | | | | 457+4581+462+473+509+5186+519 | | | | |__________________________________________________|___|_______________|_______________| |H. PROVIZIOANE (ct.151) | 15| 531939| 188230| |__________________________________________________|___|_______________|_______________| |I. VENITURI IN AVANS (rd. 17+18), din care: | 16| 650392| 190238| |__________________________________________________|___|_______________|_______________| | - subventii pentru investitii | 17| 0| 0| | (ct.131+132+133+134+135+138) | | | | |__________________________________________________|___|_______________|_______________| | - venituri inregistrate in avans (ct.472) | 18| 650392| 190238| |__________________________________________________|___|_______________|_______________| |J. CAPITAL SI REZERVE | | | | |__________________________________________________|___|_______________|_______________| |I. CAPITAL (rd. 20 la 22), din care: | 19| 19311469| 19311469| |__________________________________________________|___|_______________|_______________| | - capital subscris varsat (ct.1012) | 20| 19311469| 19311469| |__________________________________________________|___|_______________|_______________| | - capital subscris nevarsat (ct.1011) | 21| 0| 0| |__________________________________________________|___|_______________|_______________| | - patrimoniul regiei (ct.1015) | 22| 0| 0| |__________________________________________________|___|_______________|_______________| |II. PRIME DE CAPITAL (ct.104) | 23| 1895814| 1895814| |__________________________________________________|___|_______________|_______________| |III.REZERVE DIN REEVALUARE (ct.105) | 24| 172092191| 161173778| |__________________________________________________|___|_______________|_______________| |IV. REZERVE (ct.106) | 25| 24174244| 36376217| |__________________________________________________|___|_______________|_______________| |Actiuni proprii (ct.109) | 26| 0| 0| |__________________________________________________|___|_______________|_______________| |V.PROFITUL SAU PIERDEREA (ct.117)------- Sold C | 27| 4697410| 4698385| |__________________________________________________|___|_______________|_______________| |REPORTAT (A) ------- Sold D | 28| 0| 0| |__________________________________________________|___|_______________|_______________| |VI.PROFITUL SAU PIERDEREA (ct.121)------- Sold C | 29| 5863818| 22105737| |__________________________________________________|___|_______________|_______________| |EXERCITIULUI FINANCIAR ------- Sold D | 30| 0| 0| |__________________________________________________|___|_______________|_______________| |Repartizarea profitului (ct.129) | 31| 5863818| 1283627| |__________________________________________________|___|_______________|_______________| |CAPITALURI PROPRII - TOTAL | 32| 222171128| 244277773| | (rd. 19+23+24+25-26+27-28+29-30-31) | | | | |__________________________________________________|___|_______________|_______________| |Patrimoniul public (ct.1016) | 33| 0| 0| |__________________________________________________|___|_______________|_______________| |CAPITALURI - TOTAL (rd. 32+33) | 34| 222171128| 244277773| |__________________________________________________|___|_______________|_______________| ADMINISTRATOR, INTOCMIT, Numele si prenumele Numele si prenumele (calitatea) TRAIAN CAUTUS - PRESEDINTE C.A. MIHAI PESCU (1--compartim.financiar-contabile sau personal calificat incadrat) Semnatura Semnatura Stampila unitatii CONTUL DE PROFIT SI PIERDERE la data de 30.09.2007 Formularul 20 - lei - ______________________________________________________________________________________ | |Nr.| REALIZARI AFERENTE | | |rd.| PERIOADEI DE RAPORTARE | | DENUMIREA INDICATORULUI | |_______________________________| | | | 30.09.2006 | 30.09.2007 | |__________________________________________________|___|_______________________________| | A | B | 1 | 2 | |__________________________________________________|___|_______________|_______________| |1. Cifra de afaceri neta (rd. 02 la 05) | 01| 38952782| 42330193| |__________________________________________________|___|_______________|_______________| |Productia vanduta (ct.701+702+703+704+705+706+708)| 02| 20633214| 24063955| |__________________________________________________|___|_______________|_______________| |Venituri din vanzarea marfurilor (ct.707) | 03| 18319568| 18266238| |__________________________________________________|___|_______________|_______________| |Venituri din dobanzi inregistrate de entitatile al| 04| 0| 0| |caror obiect de activitate il constitue leasingul | | | | | (ct.766) | | | | |__________________________________________________|___|_______________|_______________| |Venituri din subventii de exploatare aferente | 05| 0| 0| |cifrei de afaceri nete (ct.7411) | | | | |__________________________________________________|___|_______________|_______________| |2. Variatia stocurilor de produse finite si a | | | | | productiei in curs de executie | | | | |__________________________________________________|___|_______________|_______________| | (ct.711) ------- Sold C | 06| 344690| 326569| |__________________________________________________|___|_______________|_______________| | ------- Sold D | 07| 0| 0| |__________________________________________________|___|_______________|_______________| |3. Productia realizata de entitate pentru | 08| 46578| 151606| |scopurile sale proprii si capitalizata(ct.721+722)| | | | |__________________________________________________|___|_______________|_______________| |4. Alte venituri din exploatare (ct.7417+758) | 09| 202082| 26369706| |__________________________________________________|___|_______________|_______________| |VENITURI DIN EXPLOATARE - TOTAL | 10| 39546132| 69178074| |(rd. 01+06-07+08+09) | | | | |__________________________________________________|___|_______________|_______________| |5. a) Cheltuieli cu materiile prime si materialele| 11| 3973520| 4093231| |consumabile (ct.601+602-7412) | | | | |__________________________________________________|___|_______________|_______________| |Alte cheltuieli materiale (ct.603+604+606+608) | 12| 1435665| 1648036| |__________________________________________________|___|_______________|_______________| | b) Alte cheltuieli externe(cu energie si apa) | 13| 2838528| 3166082| | (ct.605-7413) | | | | |__________________________________________________|___|_______________|_______________| | c) Cheltuieli privind marfurile (ct.607) | 14| 5767116| 5440222| |__________________________________________________|___|_______________|_______________| |6. Cheltuieli cu personalul (rd. 16+17), din care:| 15| 8026589| 9464995| |__________________________________________________|___|_______________|_______________| | a) Salarii si indemnizatii (ct.641+642-7414) | 16| 6103486| 7376151| |__________________________________________________|___|_______________|_______________| | b) Cheltuieli cu asigurarile si protectia | 17| 1923103| 2088844| |sociala (ct.645-7415) | | | | |__________________________________________________|___|_______________|_______________| |7. a) Ajustari de valoare privind imobilizarile | 18| 2979128| 3166577| |corporale si necorporale (rd.19-20) | | | | |__________________________________________________|___|_______________|_______________| | a.1) Cheltuieli (ct.6811+6813) | 19| 2979128| 3166577| |__________________________________________________|___|_______________|_______________| | a.2) Venituri (ct.7813) | 20| 0| 0| |__________________________________________________|___|_______________|_______________| | b) Ajustari de valoare privind activele | 21| 221| -1322| |circulante (rd. 22-23) | | | | |__________________________________________________|___|_______________|_______________| | b.1) Cheltuieli (ct.654+6814) | 22| 221| 721| |__________________________________________________|___|_______________|_______________| | b.2) Venituri (ct.754+7814) | 23| 0| 2043| |__________________________________________________|___|_______________|_______________| |8. Alte cheltuieli de exploatare (rd. 25 la 28) | 24| 6171510| 17425805| |__________________________________________________|___|_______________|_______________| | 8.1. Cheltuieli privind prestatiile externe | 25| 4698962| 5098184| |(ct.611+612+613+614+621+622+623+624+625+626+627+ | | | | |628-7416) | | | | |__________________________________________________|___|_______________|_______________| | 8.2. Cheltuieli cu alte impozite, taxe si | 26| 1334192| 702853| |varsaminte asimilate (ct.635) | | | | |__________________________________________________|___|_______________|_______________| | 8.3. Cheltuieli cu despagubiri, donatii si | 27| 138356| 11624768| |activele cedate (ct.658) | | | | |__________________________________________________|___|_______________|_______________| |Cheltuieli privind dobanzile de refinantare | 28| 0| 0| |inregistrate de entitatile al caror obiect | | | | |de activitate il constituie leasingul (ct.666) | | | | |__________________________________________________|___|_______________|_______________| |Ajustari privind provizioanele (rd. 30-31) | 29| -107365| -334234| |__________________________________________________|___|_______________|_______________| | - Cheltuieli (ct.6812) | 30| 0| 0| |__________________________________________________|___|_______________|_______________| | - Venituri (ct.7812) | 31| 107365| 334234| |__________________________________________________|___|_______________|_______________| |CHELTUIELI DE EXPLOATARE - TOTAL | 32| 31084912| 44069392| |(rd. 11 la 15 +18+21+24+29) | | | | |__________________________________________________|___|_______________|_______________| | PROFITUL SAU PIERDEREA DIN EXPLOATARE | | | | |__________________________________________________|___|_______________|_______________| | - Profit (rd. 10-32) | 33| 8461220| 25108682| |__________________________________________________|___|_______________|_______________| | - Pierdere (rd. 32-10) | 34| 0| 0| |__________________________________________________|___|_______________|_______________| |9. Venituri din interese de participare | 35| 5374| 10456| | (ct.7611+7613), din care: | | | | |__________________________________________________|___|_______________|_______________| | - venituri obtinute de la entitatile afiliate | 36| 0| 0| |__________________________________________________|___|_______________|_______________| |10. Venituri din alte investitii financiare si | 37| 0| 0| |imprumuturi care fac parte din activele | | | | |imobilizate (ct.763), din care: | | | | |__________________________________________________|___|_______________|_______________| | - venituri obtinute de la entitatile afiliate | 38| 0| 0| |__________________________________________________|___|_______________|_______________| |11. Venituri din dobanzi (ct.766), din care: | 39| 146919| 1002770| |__________________________________________________|___|_______________|_______________| | - venituri obtinute de la entitatile afiliate | 40| 0| 0| |__________________________________________________|___|_______________|_______________| |Alte venituri financiare (ct.762+764+765+767+768) | 41| 241152| 182733| |__________________________________________________|___|_______________|_______________| |VENITURI FINANCIARE - TOTAL (rd. 35+37+39+41) | 42| 393445| 1195959| |__________________________________________________|___|_______________|_______________| |12. Ajustari de valoare privind imobilizarile | 43| 0| 0| |financiare si investitiile detinute ca active | | | | |circulante (rd. 44-45) | | | | |__________________________________________________|___|_______________|_______________| | - Cheltuieli (ct.686) | 44| 0| 0| |__________________________________________________|___|_______________|_______________| | - Venituri (ct.786) | 45| 0| 0| |__________________________________________________|___|_______________|_______________| |13. Cheltuieli privind dobanzile (ct.666-7418) | 46| 49009| 99450| |__________________________________________________|___|_______________|_______________| | -din care,chelt.in relatia cu entitatile afiliate| 47| 0| 0| |__________________________________________________|___|_______________|_______________| |Alte cheltuieli financiare(ct.663+664+665+667+668)| 48| 249488| 190120| |__________________________________________________|___|_______________|_______________| |CHELTUIELI FINANCIARE - TOTAL (rd. 43+46+48) | 49| 298497| 289570| |__________________________________________________|___|_______________|_______________| |PROFITUL SAU PIERDEREA FINANCIAR(A) | | | | |__________________________________________________|___|_______________|_______________| | - Profit (rd. 42-49) | 50| 94948| 906389| |__________________________________________________|___|_______________|_______________| | - Pierdere (rd. 49-42) | 51| 0| 0| |__________________________________________________|___|_______________|_______________| |14.PROFITUL SAU PIERDEREA CURENT(A) | | | | |__________________________________________________|___|_______________|_______________| | - Profit (rd. 10+42-32-49)| 52| 8556168| 26015071| |__________________________________________________|___|_______________|_______________| | - Pierdere (rd. 32+49-10-42)| 53| 0| 0| |__________________________________________________|___|_______________|_______________| |15. Venituri extraordinare (ct.771) | 54| 0| 0| |__________________________________________________|___|_______________|_______________| |16. Cheltuieli extraordinare (ct.671) | 55| 0| 0| |__________________________________________________|___|_______________|_______________| |17. PROFITUL SAU PIERDEREA DIN ACTIVITATEA | | | | | EXTRAORDINARA | | | | |__________________________________________________|___|_______________|_______________| | - Profit (rd. 54-55)| 56| 0| 0| |__________________________________________________|___|_______________|_______________| | - Pierdere (rd. 55-54)| 57| 0| 0| |__________________________________________________|___|_______________|_______________| |VENITURI TOTALE (rd. 10+42+54) | 58| 39939577| 70374033| |__________________________________________________|___|_______________|_______________| |CHELTUIELI TOTALE (rd. 32+49+55) | 59| 31383409| 44358962| |__________________________________________________|___|_______________|_______________| |PROFITUL SAU PIERDEREA BRUT(A) | | | | |__________________________________________________|___|_______________|_______________| | - Profit (rd. 58-59) | 60| 8556168| 26015071| |__________________________________________________|___|_______________|_______________| | - Pierdere (rd. 59-58) | 61| 0| 0| |__________________________________________________|___|_______________|_______________| |18. Impozitul pe profit (ct.691) | 62| 1331682| 3909334| |__________________________________________________|___|_______________|_______________| |19. Alte impozite neprezentate la elementele | 63| 0| 0| | de mai sus (ct.698) | | | | |__________________________________________________|___|_______________|_______________| |20. PROFITUL SAU PIERDEREA NET(A) A EXERCITIULUI | | | | |__________________________________________________|___|_______________|_______________| | FINANCIAR - Profit (rd. 60-61-62-63) | 64| 7224486| 22105737| |__________________________________________________|___|_______________|_______________| | - Pierdere (rd. 61+62+63-60) | 65| 0| 0| |__________________________________________________|___|_______________|_______________| ADMINISTRATOR, INTOCMIT, Numele si prenumele Numele si prenumele (calitatea) TRAIAN CAUTUS - PRESEDINTE C.A. MIHAI PESCU (1--compartim.financiar-contabile sau personal calificat incadrat) Semnatura Semnatura Stampila unitatii DATE INFORMATIVE la data de 30.09.2007 Formularul 30 - lei - ______________________________________________________________________ | |Nr.| NR.UNITATI | SUME | |I. DATE PRIVIND REZULTATUL |rd.|_______________|_______________| | INREGISTRAT | | 1 | 2 | |__________________________________|___|_______________|_______________| |Unitati care au inreg. profit | 01| 1| 22105737| |__________________________________|___|_______________|_______________| |Unitati care au inreg. pierdere | 02| 0| 0| |__________________________________|___|_______________|_______________|_______________ |II. DATE PRIVIND PLATILE RESTANTE |Nr.| TOTAL | DIN CARE: | | |rd.| (COL.2+3) |_______________________________| | | | |PT.ACTIVITATEA |PT.ACTIVITATEA | | | | | CURENTA | DE INVESTITII | |__________________________________|___|_______________|_______________|_______________| | A | B | 1 | 2 | 3 | |__________________________________|___|_______________|_______________|_______________| |Plati restante - total | 03| 0| 0| 0| |(rd.04+08+14 la 18+22),din care: | | | | | |__________________________________|___|_______________|_______________|_______________| |Furnizori restanti - total | 04| 0| 0| 0| | (rd.05 la 07),din care: | | | | | |__________________________________|___|_______________|_______________|_______________| | - peste 30 de zile | 05| 0| 0| 0| |__________________________________|___|_______________|_______________|_______________| | - peste 90 de zile | 06| 0| 0| 0| |__________________________________|___|_______________|_______________|_______________| | - peste 1 an | 07| 0| 0| 0| |__________________________________|___|_______________|_______________|_______________| |Obligatii restante fata de bugetul| 08| 0| 0| 0| |asigurarilor sociale | | | | | | - total (rd.09 la 13), din care: | | | | | |__________________________________|___|_______________|_______________|_______________| | - contributii pentru asigurari | 09| 0| 0| 0| |sociale de stat datorate de | | | | | |angajatori, salariati si alte | | | | | |persoane asimilate | | | | | |__________________________________|___|_______________|_______________|_______________| | - contributii pentru fondul | 10| 0| 0| 0| |asigurarilor sociale de sanatate | | | | | |__________________________________|___|_______________|_______________|_______________| | - contributia pentru pensia | 11| 0| 0| 0| |suplimentara | | | | | |__________________________________|___|_______________|_______________|_______________| | - contributii pentru bugetul | 12| 0| 0| 0| |asigurarilor pentru somaj | | | | | |__________________________________|___|_______________|_______________|_______________| | - alte datorii sociale | 13| 0| 0| 0| |__________________________________|___|_______________|_______________|_______________| |Obligatii restante fata de | 14| 0| 0| 0| |bugetele fondurilor speciale si | | | | | |alte fonduri | | | | | |__________________________________|___|_______________|_______________|_______________| |Obligatii restante fata de alti | 15| 0| 0| 0| |creditori | | | | | |__________________________________|___|_______________|_______________|_______________| |Impozite si taxe neplatite la | 16| 0| 0| 0| |termenul stab. la bugetul de stat | | | | | |__________________________________|___|_______________|_______________|_______________| |Impozite si taxe neplatite la | 17| 0| 0| 0| |termenul stab. la bugetele locale | | | | | |__________________________________|___|_______________|_______________|_______________| |Credite bancare nerambursate la | 18| 0| 0| 0| |scadenta | | | | | | - total (rd.19 la 21), din care: | | | | | |__________________________________|___|_______________|_______________|_______________| | - restante dupa 30 de zile | 19| 0| 0| 0| |__________________________________|___|_______________|_______________|_______________| | - restante dupa 90 de zile | 20| 0| 0| 0| |__________________________________|___|_______________|_______________|_______________| | - restante dupa 1 an | 21| 0| 0| 0| |__________________________________|___|_______________|_______________|_______________| |Dobanzi restante | 22| 0| 0| 0| |__________________________________|___|_______________|_______________|_______________| |III. Numar mediu de salariati |Nr.| | | | |rd.| 30.09.2006 | 30.09.2007 | |__________________________________|___|_______________________________| | A | B | 1 | 2 | |__________________________________|___|_______________|_______________| |Numar mediu de salariati | 23| 942| 911| |__________________________________|___|_______________|_______________| ______________________________________________________________________________________ |IV. Plati de dobanzi si redevente |Nr.| Sume | | |rd.| (lei) | |__________________________________________________________________|___|_______________| |Venituri brute din dobanzi platite de persoanele juridice romane | 24| | |catre persoanele fizice nerezidente din statele membre ale | | | |Uniunii Europene, din care: | | 0| |__________________________________________________________________|___|_______________| |- impozitul datorat la bugetul de stat | 25| 0| |__________________________________________________________________|___|_______________| |Venituri brute din dobanzi platite de persoanele juridice romane | 26| | |catre persoane juridice afiliate *) nerezidente din statele | | | |membre ale Uniunii Europene, din care: | | 0| |__________________________________________________________________|___|_______________| |- impozitul datorat la bugetul de stat | 27| 0| |__________________________________________________________________|___|_______________| | Venituri din redevente platite de persoanele juridice romane | 28| | |catre persoane juridice afiliate *) nerezidente din statele | | | |membre ale Uniunii Europene, din care: | | 0| |__________________________________________________________________|___|_______________| |- impozitul datorat la bugetul de stat | 29| 0| |__________________________________________________________________|___|_______________| |V. Tichete de masa |Nr.| Sume | | |rd.| (lei) | |__________________________________________________________________|___|_______________| |Contravaloarea tichetelor de masa acordate salariatilor | 30| 0| |__________________________________________________________________|___|_______________| |______________________________________________________________________ |VI. Cheltuieli de inovare **) |Nr.| | | | |rd.| 30.09.2006 | 30.09.2007 | |__________________________________|___|_______________________________| | A | B | 1 | 2 | |__________________________________|___|_______________|_______________| |-chelt.de inovare finalizate in | 31| 0| 0| |cursul perioadei | | | | |__________________________________|___|_______________|_______________| |-chelt.de inovare in curs de | 32| 0| 911| |finalizare in cursul perioadei | | | | |__________________________________|___|_______________|_______________| |-chelt.de inovare abandonate in | 33| 0| 0| |cursul perioadei | | | | |__________________________________|___|_______________|_______________| ADMINISTRATOR, INTOCMIT, Numele si prenumele Numele si prenumele (calitatea) TRAIAN CAUTUS - PRESEDINTE C.A. MIHAI PESCU (1--compartim.financiar-contabile sau personal calificat incadrat) Semnatura Semnatura Stampila unitatii