proiect op bancaRONCEA 13I 2013.doc

7/24/2019 proiect op bancaRONCEA 13I 2013.doc

1/23

COLEGIUL NAIONAL ECONOMICGH.CHIU CRAIOVA

PROIECT ATESTAT

PENTRU CERTIFICAREA COMPETENTELOR PROFESIONALELICEU,NIVEL 3

CALIFICARE PROFESIONALA:TEHNICIAN COMERCIAL

COORDONATOR

Prof.ANCA STEFANESCU

Elev

RONCEA FLORINA

Cls XIII-I

-!"#$-


2/23

CUPRINSUL LUCR%RII

CAPITOLUL I: PRE&ENTAREA GENERAL% A SOCIET%II1.1 Prezentarea general a SC POPICAL!SRL "#n $%n&t

"e 'e"ere (%r#"#&.1.) Prezentarea general a SC! POPICAL!SRL "#n $%n&t

"e 'e"ere *rgan#zat*r#&.

CAPITOLUL II: EVIDENTA OPERATIVA PRIVIND OPERAIILECONTA'ILE PRIN CONTUL DE LA '%NCI).1 +*&%ente "e e'#"en- $r#ar # *$erat#'

a "e&*ntr#l*r /r n%erar

CAPITOLUL III:EVIDENA CONTA'IL% PRIVIND OPERAIILE

PRIN CONTURILE DE LA 'ANCI3.1 C*nt%r#le %t#l#zate $r#'#n" *$era-##e 0an&are.

3.) C*nta0#l#tatea #ntet#& # anal#t#& a "e&*ntr#l*r /rn%erar &% $rezentarea &*nt%r#l*r

3.3 St%"#% "e &az */er#t "e &*nta0#l#tatea *et-## t%"#ate

'I'LIOGRAFIEANEXE

2


3/23

ARGUMENT

Pr#n '#raente ,2n e&*n*#a "e $#a- #ntr 2n &*n&%ren- "#'er# agen-#

e&*n*# "e tat, $r#'a-# a% #t#, &eea&e $re%$%ne & a&et#a "#$%n "e re%re

0net# $r*$r## $e &are le $laeaz $e $#a-a /#nanar, a% le "e$%n 2n &*nt%r#le $r*$r##

"e la 0n,

O$era-##le "e 2n&ar# # $l-# e e/e&t%eaz $r#n #ntere"#%l &*nt%r#l*r "e&4#e "e

%n#tatea $atr#*n#al la %na a% a# a# %lte 0n ,&eea&e ete &%n*&%t %0 "en%#rea "e

5"e&*ntr# /ar n%erar a% $r#n '#raent5.+e alt/el ten"#n-a general ete &a "e&*ntr#le 2nn%erar 6# $#ar" tre$tat $*$%lar#tatea # /#e 2nl*l&%#te &% alte #(l*a&e "e $lat

&%n*&%te %0 "en%#rea &%rent "e ()s*r+,e)*e e l*/ f/r/ )+,err.A&eatea el##n

"eza'anta(ele /*l*#r## n%erar%l%#, 2n en%l & %ele ar# 2n n%erar ne&e#t $a-##

'*l%#n*ae "e "e$*z#tare # $rez#nt r#&%r# "e ane'rare, &% ete &az%l "#tr%ger#l*r

a&"entale,/%rt%r#l*r et&.

+e&*ntr#le /r n%erar &*nta% 2n t#ngerea "re$t%r#l*r "e &rean- a%$ra &l#en-#l*r #

a *0l#ga-##l*r /a- "e /%rn#z*r# $e &alea '#raentel*r e/e&t%ate $r#n &*nt%r#le "e&4#e la0n.Pl-#le /r n%erar /*l*e& #ntr%ente # #(l*a&e "e $lat e#e $e %$*rt "e 47rt#e,

agnet#& a% ele&tr*n#&.

+e&*ntr#le "#n #n#-#at#'a %n#t-## $lt#t*are e /a&e $e 0aza 8*r"#n%l%# "e $lat8

M#6a ale a&eat l%&rare "e*are&e &*n#"er & $laaent%l agent%l%# e&*n*#& $r#n

&*nt%r#le 0net# "e la 0an&, %nt e/#ente 2n %ra 2n &are 0an## #ntr 2n r&%#t%l 0an&ar, $e

"e * $arte, #ar $e "e alt $arte, agent%l e&*n*#& 2n&aeaz "*07n"a $entr% $laaentele

re$e&t#'e.

In"#/erent "e ten"#n-ele "e "ez'*ltare ale agent%l%# e&*n*#&, * *"al#tate e/#ent "e a /a&e

$-# # re$e&t#' 2n&ar#, * &*nt#t%#e e'#"en-a *$erat#' a *$era-#%n#l*r $r#n &*nt%r#le "e la

0n, a&etea re$rezent7n" #g%ran- # r#g%r*z#tate $r#'#n" r&%la-#a 0an&ar a

"#$*n#0#l#t-#l*r.

3


4/23

CAPITOLUL I: PRE&ENTAREA GENERAL% A SOCIET%II1.1 Prezentarea general a SC POPICAL!SRL "#n $%n&t "e 'e"ere (%r#"#&.

1.) Prezentarea general a SC POPICAL!SRL "#n $%n&t "e 'e"ere*rgan#zat*r#&

So0(e*/1(le 0o,er0(le %nt %n#t-# $atr#*n#ale &% $er*nal#tate (%r#"#&,&reate $r#n l#0era

'*#n- # #n#-#at#' a #n'et#t*r#l*r9/##n" "e$l#n a%t*n*e #n ra$*rt &% ter-##.

O0#e&t%l "e a&t#'#tate al SC , &a # &*le&t#'#t-# "e $er*ane /#z#&e a% (%r#"#&e, $*ate /#

/a0r#&area %n%# $r*"% a% a %ne# gae "e $r*"%e, &*eral#zarea $r*"%el*r, ee&%tarea"e l%&rr# a% $retarea "e er'##.F*rele "e *rgan#zare a SC, "#/er #n /%n&-#e "e *"%l "e

&*nt#t%#re a &a$#tal%l%# *al # a l##tel*r $atr#*n#ale &are6# garanteaz *0l#ga-##le

a%ate /a- "e ter-# rez%ltate "#n &*ntra&t%l # tat%t%l a&et*ra.

#.# PRE&ENTAREA GENERAL% A SC 2POPICAL3 SRL DIN PUNCT DE

VEDERE 4URIDIC

S.C. 5POPICALSRL ete /*r $r#n$al "e *etate # an%e 0+ r/s+)ere

l(,(**/.

In /%n&-#*narea e# #ntegreaz at7t eleente "e la *eta-#le "e $er*ane &7t # "e la

&ele "e &a$#tal. At/el, &a$#tal%l *al ete "#'#zat 2n $r-# *ale, #ar a*a-## ;2n &az%l n*tr%

"*% $er*ne


5/23

A&t#'#tatea *et-## e "e/*ar la ) agaz#ne "#n Cra#*'a . S*etatea are

"e&4# &*nt la 0an&a an&P*tSA.+*l( S*etatea ete &*nt#t%#t $e * "%rat ne"eter#nat,

l#&4#"area e# $%t7n"%6e /a&e n%a# 2n &*n/*r#tate &% $re'e"er#le Leg## 31>1??= # a

&*ntra&t%l%# *et-##.

O5(e0*+l e 0*(v(**e&*nt 2n:

- &*eral#zarea "e $r*"%e al#entare,"%l%r#, &a/ea, .

C(*l+l so0(l

Ca$#tal%l *al t*tal al *et-## ete 2n 'al*are "e )== le#.

#.!. PRE&ENTAREA GENERALA A SC POPICAL SRL DIN PUNCT DE

VEDERE ORGANI&ATORIC

F())*re 0*(v(*/1((

F#nan-area a&t#'#t-## SC POPICAL 5SRL. $entr% *rgan#zarea ,"e/%rarea #

"ez'*ltarea a&t#'#t-## *eta-##, e 'a a#g%ra "#n &a$#tal%l *al, $re&% # "#n &re"#te $e

&are *etatea le 'a "e-#ne 2n rela-##le ale &% ter-##, a% "e la 0n, $e 0aza "e garan-## $r*$r##

. Ce# "*# a*a-#, &a %n# ra$%nzat*r# $entr% a&t#'#tatea SC..a% "re$t "e enat%r 2n

0an&. Anga(area $er*nal%l%# *eta-## ;'7nzat*r#, ,&*nta0#l< e /a&e "e &tre &*n"%&t*r%l

%n#t-## $e 0aza "e &*ntra&t "e %n& # &*n'en-#e "e %n&,&% re$e&tarea "#$*z#-##l*r

legale re/er#t*are la C*"%l M%n# # reg#%l%# "e a#g%rr# *ale # #$*z#t%l $e alar#%.

A,()(s*rre so0(e*1((

A"#n#trarea *et-## e /a&e "e &tre $atr*n6a"#n#trat*r &are are "re$t%r# "e$l#ne 2n

*rgan#zarea # &*n"%&erea e#.Pr*0leele *et-## e "#&%t la n#'el%l *et-## 2ntre &e# "*#

a*a-# &are * $atr*neaz.

Perso)l+l 6( ror*+l e ,+)0/

Per*nal%l *eta-## ete /*rat "#n:

A*at 1

A*at )

6'anzt*r#

6&*nta0#l

5


6/23

N#'el%l alar##l*r ete ta0#l#t $e &ateg*r## "e &al#/#&are # /%n&-## ta0#l#te # $*ate /#

*"#/#&at "e &tre "#re&t*r, 2n /%n&-#e "e ta"#%l # %n&a e/e&t#' $retat, &% re$e&tarea

l##te# #n#e "e alar#zare $re'az%t "e lege.,B= le#>&*n/.leg## alar#zar## trea$ta I>)=13

Plata alar##l*r, #$*z#tel*r $e alar## # a &*te# "e a#g%rr# *ale e /a&e #n le# .

M*"#/#&area /*re# (%r#"#&e, /%z#%nea, "#z*l'area # l#&4#"area *eta-##

F+7(+)ea "*% a% a# %lte *et-# $*ate a'ea l*& at%n &7n" e#t %n#tate "e

#nteree # n%a# &% 4*tr7rea /#e&re# *et-#, $r#n %n%l "#n &ele "*% *"%r#:

G %na a% a# %lte *ett# ## 2n&eteaz a&t#'#tatea, a&t#'%l # $a#'%l $*ate /#

$rel%at "e * alt *etate, la &are a&eata e a/#l#az.

G a# %lte *et-# e %n#/#& # &reaz * *etate &*eral n*%

S*etatea &*eral &are /%z#*neaza ## 2n&4e#e 0#lan-%l, $e &are 2l "e$%ne la

Reg#tr%l C*er-%l%# #$re%n &% * &erere "e #n&r#ere a 4*tar7r## "e /%z#%ne # a %ne#

"e&lara-## $r#'#n" *"%l &% a ta0#l#t t#ng $a#'%l %.

F%z#%nea are &a e/e&t * $er#*a" "e 3 l%n# "e la $%0l#&area #n M*n#t*r%l O/#al.

N*%a *etate rez%ltat "#n /%z#%ne,a% &ea &are ra7ne 2n /##n- %reaz a#0

"re$t%r#le # $re#a t*ate *0l#ga-##le *et-#l*r &are #6a% 2n&etat a&t#'#tatea $r#n /%z#%ne.

F%z#%nea &*nt#t%#e a&t%l (%r#"#& # e&*n*#& $r#n &are "*% *eta-# "e" /*reze,

$r#n %n#/#&are * *etate n*%.2n "er%larea /%z#%n##, /#e&are "#n *eta-#le 2n &a%z al&t%#e&

0#lan- $e 0aza &r%#a e ta0#lete #t%a-#a net a $atr#*n#%l%# # a "at*r##l*r "e a&4#tat.

ASOCIAT 1, ASOCIAT 2

CONTABIL

VNZTOR

VNZTOR

VNZTOR

6


7/23

S*etatea &are 2n&eteaz a# e#te 2n %ra /%z#%n##, "e$%ne la Reg#tr%l

C*er-%l%# * "e&lara-#e a%$ra *"%l%# &% a 4*tar7t t#ng $a#'%l %.

In &a"r%l /%z#%n## e "eter#n a$*rt%l net al &el*r "*% *et-# &are /%z#*neaz

Aor*+l rel 8 To*l A0*(v - A0*(v f(0*(v

L(09(re *et-## a$are at%n &7n" #ntre$r#n"erea ete /al#entat */#al

;"e&larat $r#n tr#0%nal


8/23

&*n&e$tele n*# &% $r#'#re la real#zarea aa n%#te#5&*nta0#l#t-# anager#ale5&eea&e a'aneaz

#"eea "e a n% a&&e$ta * &*n"%&ere 5*r#&%5, * &*n"%&ere &*$etent , e/#ent # l*#al.

C*n/*r $re'e"er#l*r leg## &*nta0#l#t-## , agen-## e&*n*# # *r#&e alte *rgan#e &%

$er*nal#tate (%r#"#& a% *0l#ga-#a &*n"%& &*nta0#l#tatea 2n $art#" "%0l # 2nt*&ea&

0#lan-%l &*nta0#l 2$re%n &% &*$*nentele ale "%$ 5*"elele5 ela0*rate "e M#n#ter%l

F#nan-el*r.

+e-#nerea "e 'al*r# ater#ale # 0net# %0 *r#&e /*r # &% *r#&e t#tl%, a *r#&r*r

"re$t%r# # *0l#ga-## /#&ale, $re&% # e/e&t%area "e *0l#ga-## $atr#*n#ale, /r 2nreg#trarea 2n

&*nta0#l#tate , ete #nterz# , 2ntr%&7t *&*lete r&%#t%l n*ral /#nanar al agent%l%#

e&*n*#&.

Agen-## e&*n*# a% *0l#ga-#a a#g%re:

62nreg#trarea &r*n*l*g#& , $rel%&rarea , $%0l#&area # $trarea #n/*ra-##l*r &% $r#'#re

la #t%a-#a $atr#*n#%l%# at7t $entr% ne&e#t-#le $r*$r## ale %n#t-##, &7t # 2n rela-##le a&ete#a &%

a&-#*nar## a% a*a-##, &l#en-##, /%rn#z*r##, 0nle, *rganele /#&ale # alte $er*ane (%r#"#&e

a% /#z#&e.

6&*ntr*l%l *$era-##l*r $atr#*n#ale e/e&t%ate # ea&t#tatea "atel*r &*nta0#le, $re&% #

a $r*&eel*r "e $rel%&rare a a&et*ra.

6/%rn#zarea #n/*ra-##l*r ne&eare ta0#l#r## $atr#*n#%l%# na-#*nal, ee&%-#e# 0%get%l%#

$%0l#& na-#*nal, $re&% # 2nt*r## 0alan-el*r /#nanare # a 0#lan-%l%# general $e ana0l%l

e&*n*#e# na-#*nale.

P*tr#'#t $re'e"er#l*r leg##, *0l#gat#'#tatea *rgan#zr## # &*n"%&er## &*nta0#l#t-##, &e

re'#ne t%t%r*r %n#t-#l*r $atr#*n#ale, tre0%#e e real#zeze &a %n atr#0%t al a%t*n*#e#, "ar #

5al#n#er##5 /#&ale a a&et*ra , #ntr6* an#er %n#&, &e e #n&r#e #ntr6%n &a"r% general, &a$a0#l

a#g%re:

6#nt*rea "*&%entel*r (%t#/#&at#'e $entr% *r#&e *$era-#e &are a/e&teaz 2ntr6%n /el

a% alt%l $atr#*n#%l %nt-##.6#nreg#trarea 2n &*nta0#l#tate a *$era-##l*r $atr#*n#ale

6#nt*rtea 0#lan-%l%# &*nta0#l

6&*ntr*l%l a%$ra *$era-##l*r $atr#*n#ale e/e&t%ate

6/%rn#zarea, $%0l#&area # $trarea #n/*ra-##l*r &% $r#'#re la #t%a-#a $atr#*n#%l%# #

rez%ltatel*r *0-#n%te "e %n#tate.

8


9/23

CAPITOLUL II: EVIDENTA OPERATIVA PRIVIND OPERAIILECONTA'ILE PRIN CONTUL DE LA '%NCI).1 +*&%ente "e e'#"en- $r#ar # *$erat#'

a "e&*ntr#l*r /r n%erar

).1+*&%entele "e e'#"en- $r#ar # *$erat#' a "e&*ntr#l*r /r n%erar.

ASPECTE DENERALE

O$era-##le "e 2n&ar# # $l-# e e/e&t%eaz $r#n #ntere"#%l &*nt%r#l*r "e&4#e "e

%n#tatea $atr#*n#al la %na a% a# a# %lte 0n ,&eea&e ete &%n*&%t %0 "en%#rea "e

5"e&*ntar# /ar n%erar a% $r#n '#raent5.+e alt/el ten"#n-a general ete &a "e&*ntr#le 2n

n%erar 6# $#ar" tre$tat $*$%lar#tatea # /#e #nl*l&%#te &% alte #(l*a&e "e $lat

&%n*&%te %0 "en%#rea &%renta "e ()s*r+,e)*e e l*/ f/r/ )+,err.A&eatea el##n

"eza'anta(ele /*l*#r## n%erar%l%#, 2n en%l & %ele ar# 2n n%erar ne&e#t $a-##

'*l%#n*ae "e "e$*z#tare # $rez#nt r#&%r# "e ane'rare, &% ete &az%l "#tr%ger#l*r

a&"entale,/%rt%n#l*r et&.

+e&*ntr#le /r n%erar &*nta% 2n t#ngerea "re$t%r#l*r "e &rean- a%$ra &l#en-#l*r #

a *0l#ga-##l*r /a- "e /%rn#z*r# $e &alea '#raentel*r e/e&t%ate $r#n &*nt%r#le "e&4#e la

0n.Pl-#le /r n%erar /*l*e& #ntr%ente # #(l*a&e "e $lat e#e $e %$*rt "e 47rt#e,

agnet#& a% ele&tr*n#&.

+e&*ntr#le "#n #n#-#at#'a %n#t-## $lt#t*are e /a&e $e 0aza 8*r"#n%l%# "e $lat8

OR+INUL +E PLAT

8 Or"#n%l "e $lat 8 , ete * "#$*z#-#e ne&*n"#-#*nat "at "e &tre e#tent%l a&ete#a %ne#

*et# 0an&are "e a $%ne la "#$*z#-#a %n%# 0ene/#ar * % "e 0an# la * a n%#t "at.O

at/el "e "#$*z#-#e ete &*n#"erat a /# 8 *r"#n "e $lat8 "a& :

6*etatea 0an&ar re&e$t*are , #ntr 2n $*e#a %e# re$e&t#'e /#e $r#n "e0#tarea %n%# &*nt

al e#tent%l%# , /#e $r#n 2n&aarea e# "e la e#tent #

6 n% $re'e"e & $lata tre0%#e /#e /&%t la &ererea 0ene/#ar%l%#.

9


10/23

Pe trae%l $lt#t*r6 0ene/#ar! e $*t 2nter$%ne a# %lte *et-# 0an&are, a&etea

e/e&t%7n" %&e#' *$era-#%n# "e re&e$-#e, a%tent#/#&are a&&e$tare, a% ee&%tare a *r"#n%l%# "e

$lat..T*at a&eat er#e "e *$era-#%n# $*art n%ele "e tran/er6 &re"#t!.

Or"#n%l "e $lat $*ate /# e# $e %$*rt &la#&, a% $e %$*rt%r# ne&*n'en-#*nale:

agnet#&,ele&tr*n#&.

Part#$an-## 2ntr6%n tran/er J &re"#t %nt %rt*r##:

#. e#tent%l ;n*n 0an&ar a% 0an&ar


11/23

- e#tent%l are *0l#ga-## 2n legt%r &%: e#terea *r"#n%l%# "e $lat9

$lata $entr% *r"#n%l e#

- $lt#t*r%l are *0l#ga-#a $l-## $ezel*r 0an&are a/erente $r*&er##

*r"#n%l%# "e $lat

- *etatea 0an&ar #n#-#at*are are *0l#ga-#a $r#'#n" ret%rnarea %e# 2n

&az "e ne/#nal#zare a tran/er%l%# J &re"#t.

6 *etatea 0an&ar re&e$t*are are *0l#ga-## &% $r#'#re la re&e$-#a,

a%tent#/#&area a&&e$t%l a% re/%z%l *r"#n%l%# "e $lat.

C*nt%r#le "e&4#e la 0n a#g%r e/e&t%area &ateg*r##l*r "e *$era-## &are e re/er la :

'al*r#le "e 2n&aat;&e&%r#le # e/e&tele &*erale "e$%e la 0n,"#$*n#0#l#t-# 2n le# #

"e'#ze,&re"#te 0an&are $e teren &%rt ,"*07nz#le a/erente "#$*n#0#l#t-#l*r # &re"#tel*r

0an&area% er'##l*r, 2n &ant#t-#le, *rt#entele

# &al#tatea $re'z%t 2n &*ntra&t.

+e&4#"erea a&re"#t#'%l%# e /a&e la &ererea %n#t-## &%$rt*are "#n "#$*n#0#l#t-#le

$r*$r## a/late 2n &*nt%l "e la 0an&.

Un#t-#le 0an&are, 2na#nte "e e/e&t%area $l-##, 'er#/#& "a& /%rn#z*r%l "e 0%n%r# #> a%

er'## re$e&t &*n"#-##le ta0#l#te la "e&4#"erea a&re"#t#'%l%#.

A&re"#t#'%l "e&4#, e 2n&4#"e la %t#l#zarea #ntegral a %e#, la e$#rarea teren%l%#

"e 'ala0#l#tate a% la &ererea $lt#t*r%l%# &% a&*r"%l $reala0#l al /%rn#z*r%l%#.

La e$#rarea teren%l%# "e 'ala0#l#tate al a&re"#t#'%l%#, *l"%l ra, e '#reaz "e

&tre %n#tatea 0an&ar /%rn#z*r%l%# 2n &*nt%l "e "#$*n#0#l al %n#t-## $lt#t*are.F##n" * /*r

#g%r "e "e&*ntare $entr% /#e&are /%rn#z*r e %t#l#zeaz &% $re&"ere , &a *"al#tate "e $lat

2n &4#0%r#le e&*n*#&e #nterna-#*nale $e 0aza &re#a /#ra #$*rtat*are " "#$*z#-#e 0n#

ale $ltea& /#re# e$*rtat*are,; $r#n #(l*rea %ne# 0n &*re$*n"ente< e&4#'alent%l

'al*r#& al r/%r#l*r # er'##l*r /%rn#zate "e /#ra e$*rtat*are.

n rela-##le &*erale #nterna-#*nale, a&re"#t#'%l /al#teaz 2ntre-#nerea # "ez'*ltarea

%n*r &4#0%r# #g%re 2ntre $artener#.

EEMPLU

@.Des09(ere +)+( 0re(*(v ) s+,/ e """ le( r()*r-+) or() eres * 5/)0((:

1 1)1 ?===

K11 1 ?===

%n"e K11 A&re"#t#' #n le#

.Se r(,es0 ,*er(( r(,e e l f+r)(7or( ) s+,/ e """ le( TVA !B

K=1 B=

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3=1 ===

KK)B 1B=

Pl* f+r)(7or+l+( () 0re(*(v+l es09(s= se )re(s*re7/:

K=1 K11 B=

T*t*"at e 2n&4#"e # a&re"#t#'%l

1 K11 3)=

1)1 1 3)=

CONTUL @# KDo5)7( K

6-#ne e'#"en-a "*07nz#l*r "at*rate ,$re&% # a "*07nz#l*r "e 2n&aat,a/erente &re"#tel*r

a&*r"ate "e 0n 2n &*nt%r#le &%rente,re$e&t#', "#$*n#0#l#tt#l*r a/late 2n &*nt%r#le &%rente.

6ete %n &*nt 0#/%n&-#*nal

In +EIT e 2nreg#treaz "*07nz#le "e2n&aat a/erente "#$*n#0#l#t-#l*r a/late 2n &*nt%r#le

&%rente,# &el*r $lt#te a/erente 2$r%%t%r#l*r $r##te.

In CRE+IT e 2nreg#treaz "*07nz#le "at*rate,a/erente &re"#tel*r a&*r"ate "e 0n 2n

&*nt%r#le &%rente # &ele 2n&aate,a/erente "#$*n#0#l#t-#l*r a/late 2n &*nt%r#le &%rente.

6*l"%l e5(*or=re$rez#nt "*07nz#le "e $r##t,

6*l"%l 0re(*or=re$rez#nt "*07nz#le "e $lt#t.

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$.! S*+(+ e 07 ofer(* e 0o)*5(l(**e so0(e*/1(( s*+(*e

1. Pe $er#*a"a l%n## #an%ar#e )=13 *etatea POPICAL SRL a e/e&t%at * er#e "e

*$era-## $r#n &*nt%l "e "#$*n#0#l "e la 0an& "%$ &% %reaz.

a< 6$r#n 2nt*rea 8 *r"#nel*r "e $lat8 $r#'#n" *0l#ga-##le 0%getare a a&4#tat

Gre-#ner#le "#n alar## ;e %$*rta "e alar#at#< at/el :

1=, $en#a %$l#entar;CAS< 1== le#

=, *a( , le#

, /*n" ntate;CASS< )le#

#$*z#t alar## ;1B< B1 le#

66666666666666666666

)1 le#

6&4elt%#el#le 8 $atr*nale

;%$*rtate "e $atr*n#, a"#n#trat*r#,a*a-# %n#,a*a-#&*n'en-#e ?

KK1 1)

C*##*n%l 0an# ete "e K) le#

Se /a&e #nreg#trarea

B) 1)1 K)

Se en-#*neaz & *l"%l #n#-#al la 0an& ete "e 1KB le#, #ar 2n %ra *$era-##l*r "e a# %

r7n 2n 0an& ?3 le#.

&=1>)=13, e e#te etra%l nr K a'7n" &a *l" #n#-#al &*n/#rat %a

"e ?3 le#.A&eta re/le&t :

6 &*##*n 0an&ar $entr% *$era-##le e/e&t%ate le# 9

6 2n&aare 'al*are "*07n" 0an&ar %a "e ? le#

B) 1)1

1)1 BB ?

S*l"%l &*nt%l%# r7ne ? le#

"< #n z#%a "e )? .=1.)=13 e a&4#t $r#n 0an& %n /%rn#z*r 2n 'al*are "e 1= le# # e$r#ete>2n&aeaz &6'al*area %ne# /a&t%r# "e la %n &l#ent retant 2n 'al*are "e == le#.

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"1

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