UNIVERSITATEA „AL. I. CUZA” IAŞI FACULTATEA DE ECONOMIE ŞI ADMINISTRAREA AFACERILOR SPECIALIZAREA BĂNCI ŞI BURSE DE VALORI
PROIECT DE PRACTICĂ S.C. BANC POST S.A. SUCURSALA IAŞI
CUPRINS
Cap.I. PREZENTAREA SOCIETĂŢII BANCARE............................................................................................................................3 Cap.II.
SISTEMUL INFORMAŢIONAL BANCAR...........................................................................................................................6
Cap.III. PROBLEMATICA DESCHIERII ŞI FUNCŢIONĂRII CONTURILOR BANCARE........................................................1 3.1. CATEGORII E CONTURI CARE POT FI DESCHISE LA BANC POST PERSOANELOR FIZICE ŞI JURIDICE..................10
3.2.
DESCHIDEREA CONTURILOR ŞI SUBCONTURILOR DE ÎNCASĂRI ŞI PLĂŢI DE DISPONIBIL.....................................14
3.3.
ORGANIZAREA CIRCUITULUI DOCUMENTELOR ................................................................................................................1
Cap. IV. TE HNICA ŞI EVIDENŢA OPERAŢIUNILOR BANCARE CU NUMERAR ....................................................................1!
4.1. 4.2.
ORGANIZAREA OPERAŢIUNILOR BANCARE CU NUMERAR ...........................................................................................1! INSTRUMENTE UTILIZATE ÎN DE RULAREA OPERA ŢIUNILOR DE ÎNCASĂRI ŞI PLĂ ŢI............................................20
4.3.
OPERAŢIUNI PRI "IND INTE R#RELAŢIA INTRE CASA DE CIRCULA ŢIE ŞI FONDUL DE REZER" Ă..........................23
Cap. V. ACTIVITATEA BANCARĂ PRIVIN DECONTĂRILE FĂRĂ NUMERAR......................................................................"#
$.1. $.2.
MODALITĂŢI ŞI INSTRUMENTE DE DECONTARE UTILIZATE ÎN ACTI" ITĂŢILE DE DECO NTARE......................24 DECONTAREA PE BAZA ORDINU LUI DE PLATĂ ŞI A CECULUI ........ ............................................................................2
$.3.
DECON TAREA PE BAZA CAMBIEI ŞI BILETULUI LA ORDIN.... ......................................................................................2%
Cap.VI. TEHNICA ŞI EVIDENŢA OPERAŢIUNILOR DE CREDITARE BANCARĂ.................................................................3"
.1. .2.
TIPURI DE CREIT ACORDA TE DE BANC POST & PERSOANE FIZICE.. ...........................................................................32 TIPURI DE CREDITE ACORATE DE BANC POST & PERSOANE JURII CE ........ ...............................................................3$
.3. .4.
ANALIZA CRITERII LOR LUATE ÎN CONSIDERARE ÎN DECIZIA DE CREDITAR E........................................................3! GARANTAREA CREDITELOR..................................................................................................................................................40
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DESCRIEREA PROCESULUI DE CREDITARE.......................................................................................................................42
.. .'.
DOCUMENTE SOLICITATE LA ACORD AREA CREDITELOR PENTRU PERSOANE FIZICE.......................................44 DOCUMENTE NECESA RE OBŢINERI I CREDITELOR PENTRU PERSO ANE JURIDI CE................................................4$
Cap.VII. INSTRUMENTE MODERNE DE PLATĂ...........................................................................................................................#$
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TIPURI DE CARDURI EMISE DE BANC POST......................................................................................................................4'
'.2. '.3.
DIFERENŢE ÎNTRE CĂRŢILE DE CREDIT ŞI CĂRŢILE DE DEBIT.... ...............................................................................$$ REŢEAUA DE BANCOMATE ŞI POS......................................................................................................................................$
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CIRCUITUL DOCUMEN TELOR UTILIZ ATE ÎN OPERAŢIUNI ŞI CU CARDURI.............................................................$' BIBLIO%RAFIE.........................................................................................................................................................................&!
2
CAP. I PREZENTAREA SOCIETĂŢII BANCARE B()* P+,- ( +,- /))(- ( 1 5 1%%16 * ) *(7-( ,+*( 85 22 9+()5 56 /) :9( :5+:;()<: ,5*-+: *+9)*(+:. Î) ,*:- -97 /= +:95(< + :55( -5:-+:( 97:5,+)()- = /= *>=-; ) +* 97+:-()- 75 7(( ?()*(: :+9>)5(,*. D(* /) 1%%2 B()* P+,- (@5( 13.000 85 *5)6 /) 7:5<5)- )9: (*5,-+:( 5,-5 85 26$ 9+()5. N9: 85 *+)-: 85,*,5 ( B()* P+,- ( *)+,*- 85 (,595)5( + *:5=-5:5 57+)5)(. D(* /) 7:9 () 85 (*-@-(-5 *5) (@5( 85,*,5 *:*( 2!.000 85 *+)-:6 (*5(,- *: ( (), /) 7:5<5)- ( 75,-5 4 9+()5 85 *+)-:. F)8 )( 8)-:5 *55 9( 75:+:9()-5 ?)* :+9>)5=-6 8+-(- * ) ,,-59 )+:9(-* )-5;:(-6 BANC POST 85,5:@5=-5 /) -97 :5( + ,-:*-: 8@5:,*(- 85 *5)-5 7:) *55 13 85 )- (97(,(-5 /) -+(-5 8555 :. B()* P+,- ,5 )9: 7:)-:5 7:955 -:5 ?)* 8) R+9>)(6 87 895),)5( :555. Î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Î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a'( P)*+ a5/'/*+,-a97 ' '57, +)+a0 - p-*+- 3:132 5/0/)a'- ()'+,/.
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
C+)+:9 *(,(95)- /)-+*9- 85 (;5)( (95:*() 85 :(-); S-()8(:8 P++:, 75)-: ?)*5 8) <+)( E:+75 C5)-:(5 = 85 E,-6 /)-+*9- /) )*5 85 *(7-( ?)*+: = (*-@5+: ?()5:5 75 -9 8+ ()6 B()* P+,- ,5 ,-( 75 +* 4'. D) 7)*- 85 @585:5 ( :555 = ( @+9 9)9 85 *:58-5 )575:+:9()-56 B()* P+,- ,5 ( 7:)-:5 7:955 ?)* /) *(8: ,,-59 ?()*(: :+9>)5,* /) 7:5<5)- )8 (-+:<(-5 , )*+)5<5 4$ 85 ?)*. R-8-aa +-,/+),/a07 a Ba'( P)*+; Î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Î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CAP. II SISTEMUL INFORMAŢ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Î) 7,6 ,#( :5(<(- = )-5:*+)5*-@-(-5( (7*(5 85 I)-5:)5- B()); * :55(( 7:@(- @:-( ( ?)* /) *+)+:9-(-5 * ,-()8(:855 85 ,5*:-(-5 /) @;+(:5 ),-((:5( :5(# = 85-5*-+(:5+: 85 )-:<)5 ( )@5 85 (**5, /) I)-5:)5-.
S5:@* I)-5:)5- B()); 5,-5 ,-:*-:(- 9+8(:6 /) 7:5<5)- 75:9>)8 7:+*5,(:5( +:8)5+: 85 7(- /) 5 = @(-6 55*-(:5( 7+: 85 -(5 = 97+<-5 +*(5 9+8 5T(6 55*-(:5( 7+: +)# )5 8) *+)-: 85 *(:8 B()* P+,- /) 5 ( 9(;(<)55 @:-(5 8) R+9>)( /),*:,5 /) ,,-59 5P( ( ?)* 9+8 5P(6 -:(),5:: /) -97 :5( /)-:5 *+)-:5 85 *(:8 (5 *5)-6 )-5:+;(:5( 8,7+)? 8) *+)-:5 7:+7:6 +?)5:5( 5-:(,5+: 85 *+)- 7:5*9 = ( )+: )+:9( ?()*(:5 -5 :55(( 7:+7:5 85 ATM#:6 *:,: @(-(:56 8+?>)< 7:(*-*(-5 85 ?()* 5-*. P5)-: /)*:((:5( *97:-:+: 7:) I)-5:)5- ( +,- )5*5,(: , ,5 ;,5(,* ,+ 75)-: :58*5:5( :,* 85 :(8. Î) (*5,- ,*+76 B()* P+,- ( 59, *(:8 /) 5 T() M(,-5:*(:86 * *(:8 @:-( (,+*(-6 7:+8, *(:5 +5: *5)+: , 7+,?-(-5( *97:: 85 ( 9(;(<)5 @:-(5 /) *+)8 85 :,* 9)9. L( *5:5:5( 7+,5,+:6 *(:8 T() ,5 7+- (,+*( 5595)-5 (5 7(*5- 85 ,5:@* C+)- T+-(. A,-56 ,5 7+- 7- (*-:5 85 -55+) C+))5 6 O:();56 C+,9+:+9 ,( R+9T55* +9 7:5*9 = ()9-5 -7: 85 -(5 = 97+<-5 +*(5 8:5*- 85 ( ATM6 ,5 7+- -:(),5:( ?() /) *+)- *:5)- 85,*, ( B()* P+,- = 5,-5 7+,? @5:*(:5( ,+8:+: *+)-:+: 85 *(:8 = ( *5+: *:5)-56 8:5*- 85 75 5*:() -55+) 9+? 7:) )-5:958 ,5:@*+: S9(:-T5TMSMS = S9(:-T5TM3G ,( S9(:-T5TMAP6 85<@+-(-5 ,? *5) U)@5:,( C(:8 S,-59. T-(: *(:8:+: T() *(:5 ,)7+,5,+: 85 857+<-5 ( -5:95) *+),---5 ( B()* P+,- 7+- ?5)5*( 85 85,*+75::5 85 *+)- /) 9-( ) ()9- 7:+*5)- 8) @(+(:5( (*5,-+: 857+<-5. P:+;:5,55 -5)++;5 )+:9(5 @+: *+)-)( , 85,*8 (975 75:,75*-@5 7:+5*-: 85 ,5:@* ?()*(:5 9+85:)56 *(:5 @+: (8+7-(-5 85 ) )9: *>- 9( 9(:5 85 *5).
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I)-5;:- )+:9(56 (8* 7,-:(:5( )-(*- ( )+:9(5 (->- *()--(-@ *>- = *(-(-@ '
D,7+)?- )+:9(56 (8* (,;:(:5( * 75:,+()( (-+:<(- (:5 (**5, ( )+:9(5 *>)8
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
C5:)55 *(:5 85:@ 8) :5;(95)-56 ,-(--6 *+)-:(*- = 5;,(5 75 *(:5 -:5?5 , 5 :5,75*-5
S5- 85 7:)*76 +?5*-@56 *5:)5 75)-: 7:+*5,(:5( )+:9(5 )5*5,(:5 75)-: 85,=:(:5( (*-@- +:;()<(5. Evaluarea riscului 85 ,5*:-(-5 *+),- /) 85)-*(:5( *5:)5+: 75)-: ,5*:<(:5 7:)-:#+ 5@((:5 95-+8* ( :,* 75)-: ,5*:-(-5( )+:9(5. C5-55 75)-: )5@+5 85 *+)-:+ -:5?5 , ?((),5<5 7(;?55 :5<-(-5 8) *85:5 85 ,5*:-(-5. Tehnicile de evaluare a riscului 7+- (7*(-5 (,7:( /)-:5; +:;()<( ,( )9( (,7:( )+: 7:- (5 5 L( 5 = 75)-: ,,-5955 )+:9(-*5 )8@8(56 *+97+)5)-5 ,75**5 85 ,,-59 ,( ,5:@*6 )85 (*5,*: 5,-5 7:(*-* :5(,-* = 85 (-+:.
!
R5<-(-55 :,* ( /) *+),85:(:56 85-5:+:(:5( ((*5: *( :5<-(- ( 5=5* ,5*:- 7:) *+),5*)55 (@-5 *( 75:85:5( *+)85)(-6 )-5;:- = 8,7+)?- *( = 7+,?-(-5( *( ) 5=5* , (7(: 7:) (95)): = @)5:(?-. A*5,-5( -:5?5 :55@((-5 75:+8* 8) 9( 9-5 9+-@5 75)-: ( )5 *+)- 85 ,*9?:5 *5:)5+: = 7:+:-+: ((*5:+: 75)-: ( 85,*+75: )+ (95)): ,( 7)*-5 @)5:(?5 75)-: ( *+):9( 5*5)( 95-+85+: 85 7:+-5*5. A*5,-5 :55@(: -:5?5 *-5 ( -+(-5 )@555. Selectarea controalelor ,5 :5(<5(< 87 85)-*(:5( *5:)5+: 85 ,5*:-(-5. S)- ,55*-(-5 = 97595)-(-5 95-+855 85 7:+-5*5 *+)-:+(55 ,5*:- )+:9(56 75)-: ( :58*5 :,* ( ) )@5 (**57-(?. S)- 9( 9-5 * 85 9()(;595)- ( :,*6 ) -+(-5 *+)-:+(55 ,5 7+- (7*( ( +:*5 ,,-59 )+:9(-* = ) ,)- 7:(*-*(?5 ( -+(-5 +:;()<(5. C+)-:+(55 -:5?5 ,55*-(-5 )>)8 *+)- 85 *+,-: /) :(7+:- * ;:(8 85 :58*5:5 ( :,*:+: = 75:85:+: /) *(< )+: ?:5,5 /) ,,-59 85 ,5*:-(-5. D5 (,595)5(6 -:5?5 ( /) *+),85:(5 = (*-+: )5#)()*(: *9 (: 75:85:5( :57-(56 (-5:(:5( 9(;). A7*(:5( ,5*:- )+:9(5 ( /) *+),85:(:5 *( )9: 85 95*(),95 85 7:+-5*5 *+)-:+(5 8) ,-()8(:856 7+- *+),85:(-5 *( 7:)*7 85 +:5)-(:5 /) 9()(;595)- ,5*:<: )+:9(5 = (7*(?5 75)-: 9(+:-(-5( +:;()<(+:6 )8 ?(<(-5 75 *5:)5 5;,(-@5 5,5)(5 ,( ,)- *+),85:(-5 ( *55 9( ?)5 7:(*-* *+9)5 75)-: ,5*:-(-5( )+:9(5. C+)-:+(556 8) 7)*- 85 @585:5 5;,(-@6 )*,@
D:57- ( 7:+7:5-(-5 )8@8(
P:+-5*( 8(-5+: +:;()<(5
P:+-5*( )+:9(+: 75:,+)(5.
C+)-:+(55 *+),85:(-5 *( *55 9( <(56 *+9)5 = 7:(*-*5 75)-: ,5*:<(:5( )+:9(5 )*85
D+*95)- 75)-: 7+-*( ,5*:- )+:9(5
A+*(:5( :5,7+),(?-+: 75)-: ,5*:-(-5( )+:9(5
E8*(:5( )*85)-5+: 85 ,5*:-(-5
M()(;595)- *+)-)- ((*5:+: BCP.
A*5,-5 95*(),95 85 *+)-:+ ,)- +:5)-(-@56 85= (7*(?5 ) 9(+:-(-5( *(<:+:6 5*(:5 +:;()<(5 ,-(?)8#= 7:+:-5 75)-: 5*(:5 95-+86 /) )*5 85 :,*:. Factori importanţi /) ,**5, 97595)-: ,5*:- )+:9(5 ,)-
P+-*( 85 ,5*:-(-56 +?5*-@5 = (*-@- *5 :55*- +?5*-@55 ((*5:
S7+:- = ();((95)- 8) 7(:-5( *+)8*5:
O ?) /)55;5:5 ( *5:)5+: 85 ,5*:-(-56 ( 5@( :,*:+:
%
C+:5*-( = ?)( )+:9(:5 ( --:+: ();((+: = *+)-:(*-()+: :55:-+: ( 7+-*( = ,-()8(5855 85 ,5*:-(-5 ( )+:9(5
E8*(:5( (85*@(-
U) ?) ,,-59 85 5@((:5 = 9,:(:5 ( *(- 9()(;595)- ,5*:- )+:9(5 /) @585:5( )+: /9?)-: *+)-)5 ( ,5*:- )+:9(5. P5)-: :5(<(:5( 85:-5+: (7*(6 B()* P+,- -<5(< 7(-+:9( L+-, N+-5,#D+9)+6 8,7+)? 75 :9-+(:55 ,,-595 85 +75:(:5 )8+, NT +:,-(-+) 3.$1 = 4.06 )8+, 3.6 )8+, %$6 OSQ26 M(*)-+,6 IBM AI6 HP#U6 S) S+(:,6 OSQ4006 OS 3%0.
OS=" >ARP V.3 OSQ2 (:7 5,-5 ) ,,-59 85 +75:(:5 75 32 85 ?6 (@(),(-6 *(:5 :5(< 75 ,,-595 85 4 MB = +5:( -97 85 :,7), 5*55) (->- 75)-: (7*(5 75 1 ? *>- , 75)-: *55 75 32 85 ?. A*5,- ,,-59 85 +75:(:5 7+(-5 =+: ),-((- 85 75 8,*5-5 ,( 85 75 CD#ROM6 * (-+: +7) E(, I),-((-+). D5 (,595)5( 5,-5 75:9, ),-((:5( *(:(*-5:,-* D( B++-6 (-)* *>)8 OSQ2 ,5 ),-(5(< 75,-5 DOS6 7:5*9 = ),-((:5( )( ( 9( 9- 85 + 97:9()- = ),-((:5( (*-+: 9-958(. F( 85 @5:,)5 ()-5:+(:56 OSQ2 (:7 @5:,)5( 3 )*85 ) ,5- 85 (*- *(:5 (* (*5,,,-59 85 +75:(:5 9- 9( ,+: 85 -<(-. A,-56 5:5(,-:( 85 L()*P(8 +5: + 9+8(-(-5 :(78 = ,97 75)-: ( (75( *+95)< = +?5*-5 -<(-5 /) 9+8 :5*@5)-. P5 85 (- 7(:-56 (*-(-5( U,); OSQ2 T:+:( :57:5<)- ) 9+* 85 /)@(:5 ( +75:: (*5,- ,,-59 9- /9?)-- = 5-), *(:5 +5: )+:9(5 85 ?(< )5*5,(:5. P:) (*5(,- (*-(-5 ,5 *:5(< 7+,?-(-5( 7(:*:;5: 7(, * 7(, ( 9+8 85 55*-(:5 ( ()9-+: +75:()6 )*<>)8 = *(7(*-(-5( 85 ( :5(<( + @5:*(:5 7:(*-* ( )+:9(+: +5:-5 7:) ,9(:5( +75:()+: *(:5 ,5 8+:5,* ( 85:(-5 85 -<(-+:. Î) 7,6 -+- 7:) (*5(,- (*-(-5 ,5 7+- +?)5 )8*( ,75*(5 75)-: *5 (9:(<( * M*:+,+- )8+,. O *(:(*-5:,-* 85 97+:-() ( ,,-59 + :57:5<)- (*55( 85 F(,-+(8 /)*:*(:5 :(78 *(:5 /9?)-5=-5 -97 85 /)*:*(:5 ( )5 (7*( (7- *5 *+)8*5 /) )( ( + :58*5:5 ( -97 85 :,7), ( ,,-59.
CAP. III PROBLEMATICA DESCHIDERII ŞI FUNCŢIONĂRII CONTURILOR BANCARE 3.1. Ca+-4),// - ()'+,/ (a,- p)+ ?/ -*(@/*- 0a Ba'( P)*+ p-,*)a'-0), ?/9/(- / ,//(-
M(:5( 9(+:-(-5 ( +75:()+: 55*-(-5 85 )-5 ?()*(:5 + *+),--5 +75:()5 * *5)-5(. P5)-: (*5(,-(6 )-5 ?()*(:56 55*-5(< +75:() 85 /)*(,: = 7 (*+:8 *:58-5 = /) 9-5 *(<:
10
*+),-() 5*+)+9*+ & )()*(:6 75)-: *(:5 75:*575 *5)+: *+9,+()5 = 8+?>)< ,( ?+)* 8+?>)<5 8,7+)?-+: ?)5=- (-:(,5. P5)-: 55*-(:5( +75:()+: 8,7,5 85 *5)6 75:,+()5 <*5 ,( :8*5 (-55 85*>- ?)*6 ,5 -<5(< *+)-:5 8) *(,( 2 KO75:() * *5)-5( *(:5 ,5 :55:6 /) 7:)*7( (
C+)-: *:5)-5 85 8,7+)?
D57+<-5 *+),---5 ,( (-5 +:95 85 5*+)+9,:5
Î97:9-: 7:9-5 85 ?)*
C:58-5 (*+:8(-5 *5)+:.
Î) )*5 85 7+-*( 5*+)+9* ( )- ?()*(:5 = 85 (*-5 (*+:8(-5 *5)-556 *+)-:5 85,*,5 85 (*5=-( ( 8,7+<( *5)+: ,)- /) 7:)*7( :9-+(:55 1. C)'+,/ ( ,-'+- - /*p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a (),a+- ( 0/-'+-0-/. A*5,-5 *+)-: 85: 85 ( + ?()*( *+95:*( ( (-( /) )*5 85 7+-*( 85 *:58-5 7:(*-*(- /) ,5), * 7+- (*+:8(-5 )9( ( )9-5 -7: 85 *:58-5 ,( -+(-5 = ,5 :55: ( *:5()5 *+95:*(56 *:58-5 85 -:5<+:5:56 *:58-5 75)-: 57+:-6 *:58-5 75)-: 5*7(95)-6 *:58-5 75)-: ?): 9+?(:56 (-5 *:58-5. a Î) *(-5;+:( (,-a'8-0), ()5-,(/a0- ,)- *7:),5 :9-+(:55 O75:() 85 ,*+)-(:5 = (,9(-5. A*5,-5( ,5 :55: /) ,75*( ( +75:() 85 ,*+)-(:5 ( 55*-5+: 85 *+95: ,? +:9( *(9?+: = ?5-5+: ( +:8) 7:@)8 *:5()55 *+95:*(5 (5:5)-5 @::+: 85 ?): ,( 7:5,-:+: 85 ,5:@*6 +75:() 85 ,*+)-(:5 : :5*:,6 9+?<(:5( *:5()5+: *+95:*(5 75 ?(<( ?5-5+: ,?,*:,5 75:+8* 85 ) ,( 9( 9 *5) ( +:8) ?)* 20111
C:5()5 *+95:*(5 *5:-5 (*<+)(-5 /) *(8: *+)-:(*-5+: 85 (*-+:); 85 *-:5 ?)*5 *(:5 55*-5(< (,595)5( +75:() 20112
A-5 *:5()5 *+95:*(5 2011% 11
C:5()5 = 8+?>)< *(*(-5 = )5(),5 ( ,*(85)6 (5:5)-5 +75:()+: 85 ,*+)-(:56 (*-+:); = (,9(-5 201'. C,-/+- - + ,-9),-,/-. A*5,-5( 5@85)(< *:58-55 85,-)(-5 (,;:: )5@++: -597+:(:5 = :;5)-5 85 *8- (5 (;5)+: 5*+)+9* = 75:,+()5+: <*5 = *(:5 *+975-5(< ,( /)+*5,* (-5 -7: 85 )()(:5 9( ,75*(5 2021. C:58-55 85 -:5<+:5:5 ( :>)8 +: *7:)8
C:58-5 85,-)(-5 )(): ,( @>)<: )+: ?): 85 *+),9 85 ++,) /)85);(- (*+:8(-5 5 *97:-+:+:6 5 :)<+:+:. S5 :(9?:,5(< 7:) @:,9)-5 75:+8*56 *5 9( (85,5( )(:5 ,( -:95,-:(5
C:58-5 (*+:8(-5 75:,+()5+: <*5 /) ?(<( ) *+)-:(*- 85 *:58-6 * *(<5 ,75**56 /) )*5 85 @+9 = :5;(:-(-5( @5)-:+:6 *(:5 ,5 85-5:9) 75 ?(<( ) ?;5- 85 @5)-: = *5-5 7:59)(- 75)-: 5*(:5 *5)- /) 7(:-5
F(*- 85 -:5<+:5:5 (*+:8(-5 --(:+: *:+: 85 7(- 85 85?-6 *+)+:9 *+)-:(*-5+: 7:) (89-5:5( (*+75:: -5:+(:5 ( ,95+: 7-- 5 20213 /) ,5), * 7+,5,+: *: 85 7(- 7+(-5 (*5 7 = 87 57<(:5( 8,7+)? 7:+7: /) 9-( ) 7(+) 8)()-5 ,-(?- * )-(-5( ?()*(: *(:5
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
C:58-5 75)-: )()(:5( ,-+*:+: 20216 ,)- (*+:8(-5 /) ,75*( (;5)+: 5*+)+9* * (*-@-(-5 ,5<+)5: ,( *** *:58-5 85 *+97()56 85 ,-+*(:5 85 *5:5(56 (:()-5 (;:*+5 = )8,-:(56 +-55:5 5-*.
C:58-5 ;(:()-(-5 * @(+: )()*(:5 2021'. G(:()( ,5 *+),--5 5 * --: 59,5 85 (*55(= ?()* ,( 85 (-5 ?)*6 5 * @(+: )()*(:5 /) 857+<-5 ( ?()*6 /) ,75*( (@(),: 75 ?(<( *5:-*(-5+: 85 857+<-6 *(:)5-5+: = @:5-5+: 85 5*+)+96 857+<-5 ( -5:95) ,( (-5 +:95 85 5*+)+9,:5
12
C:58-5 (*+:8(-5 97+:-(-+:+: 2021!. A*5,-5( ,5 :55: ( 85,*85:5( 85 *:58-5 8+*95)-(:56 (@(),: /) 85@<5 (*+:8(-5 97+:-(-+:+:6 7:5*9 = ( (-5 *:58-5 (*+:8(-5 *5)-55 )+: 97+:-(-+:
C:5()5 (-(=(-5 8) 8+?>)< 202' *(*(-5 = )5(),5 ( ,*(85) (5:5)-5 *:58-5+: 85 -:5<+:5:5 (*+:8(-5. ( (,-/+- p-'+, -p),+ 2031. A*5,-5( *7:)8 *:58-5 ;(:()-(-5 * *:5()5 (5 (;5)+: 5*+)+9* :5<85) ,( )5:5<85) (,7:( ,-:)-6 *:58-5 :)<+: 203126 *:58-5 *+95:*(5 (*+:8(-5 )5:5<85)+: 203136 (-5 *:58-5 75)-: 57+:- 2031%6 *:5()5 (-(=(-5 203'. C,-/+- p -'+, - (@/pa5-'+- 2041. S)- /) ;5)5:( *:58-5 75 -5:95) 9+* = ); *(:5 ( )55 )- ?()*(:5 ,)- (,9(-5 *:58-5+: 85 )@5,-. A*5,-5( ,5 (*+:8 87 + ()(< 7:59)(: (7:+)8(- ( 8+*95)-(5 7:5<5)-(-5 85 ,+*-(). - C,-/+- p -'+, ',/ / 5)/0/a,-. S5 (*+:8 (->- (;5)+: 5*+)+9* *>- = 75:,+()5+: <*5 75)-: (*<6 *+),-:* ,( 9+85:)<: 85 ?): 9+?(:5 * 7:5@585:5( 57:5, *( 75)-: 75:,+()55 <*5 (*5,-5 )@5,- , ) ,5 (* /) :585.
3. C)'+,/ - (, -/+- p ,//' (0 /-'+-0a ?/ 'a'(/a,7 < ,)- 85,*,5 75)-: ,+*5- 85 )@ 5,- )()*(:56 (-55 85*>- ?)*5 +)8: 9-(56 *(,5 85 (-+: :5*7:+*6 *++75:(-@5 85 *:58-5 =.(. *(:5 ( ( ?(< *+)@5) 57:5, /)*5(-5 75 + 75:+(8 85 *5 9- + < *:-+(:56 85 ( + < ( (-( ,( 75 ) ()9- -5:95). #. C)'+,/ - ?a(+),/'4 < /) *(:5 ,5 /):5;,-:5(< ,955 8(-+:(-5 *5)- /) :9( *58: 85 *-:5 (*5,-( ( *:5()5+: *+95:*(5 = (*<+)(-5 85 ?()*6 *>)8 55 (* +?5*- ) -:(),5: 55*-@ 85 7:+7:5-(-5 2$21. S)- *+)-: 85 7(,@6 ,5 *:58-5(< * ,955 :57:5<5)->)8 @(+(:5( )+9)( ( *:5()5+: *+95:*(5 (*<+)(-5 /) *(8: +75:()+: 85 (*-+:); = ,5 85?-5(< * ,955 7,5 ( 8,7+<( *5)- (5:5)-5 *:5()5+: *+95:*(5 (*<+)(-5. &. C)'+,/ - -p)9/+- 0 a - -,-: 0a +- ,5-' *a -p)9/+- () 0a+-,a0- < ,5 :55: ( 85,*85:5( 85 (*:58-@56 59-5:5( 85 ,*:,+: 85 ;(:()56 ( *5*:+: *5:-*(-56 ( +:8)5+: 85 7(- ,*(85)-56 (
;(:()+: ;5,-+):+: = ( (-+: 857+<-5 *+(-5:(5. 6. C-,+/?/(a+- - -p)9/+: ( a,'-+- / 0/,-+- - -()')5// / a0+- ?),5- - -()')5/*/,- < *+),---5 85 *5) ?)* 75:,+()5 <*5 = :8*56 75 ()9-5 )-5:@(5 85 -97 * 8+?>)8( ,( @(:(?. A-: 85 (*5,-5 *(-5;+: 85 *+)-:6 *(:5 ,5 85*8 = )*+)5(< /) 56 75:,+()5 <*5 = :8*5 :5<85)-5 = )5:5<85)-5 95)+)(-5 57:5, 85 *-:5 R5;(95)- @(-(: 3Q1%%' ,5 7+- 85,*85 *+)-: /) @(- *(:5 )*+)5(< 8) 7)*- 85 @585:5 *+)-(? *( = *55 /) 5. Î) 7, (* )-5:@)5 = 5@85)5:5( 8,-)*- ( *+)-:+: /) @(- 85,*,5 :5<85)+: = ( *+)-:+: /) @(- 85,*,5 )5:5<85)+:6 7:5*9 = ( *+)-:+: /) @(- (5 :5<85)+: 85,*,5 /) ,-:)-(-5. L( *(-5;+:5 85 13
*+)-: 85,*,5 9( ,,6 * :55*-(:5 *+)*:5- /) (*-( ,,-59 *+)-(? ?()*(: ,5 9( (8(;( )55 *+)-: * -+- ,75*(5 85,*,5 85 )55 ?)* *(:5 )*+)5(< 87 :5; ?:85 *+)-:+: 5))(-5 9( ,,. 3." D-*(@/-,-a ()'+,/0), / *()'+,/0), - '(a*7,/ / p078/ - /*p)'//0 D5,*85:5( *+)-:+: = ,?*+)-:+: ,5 (*5 ( )-5 +75:(-@5 B()* P+,- S.A. 75)-: 85,*85:5( *+)-:+: = ,?*+)-:+: *5)- 5,-5 +?;(- , 7:5<)-5 ( ?()* :9-+(:5( 8+*95)-(5
C5:5:5( 85 85,*85:5 ( *+)- ,( ,?*+)-.
C+7( *5:-*(- 85 /):5;,-:(:5 /) :5;,-: *+)-(? *5:-*(- 85 *+)8*-+: *+97(:-95)- 85 *+)-(?-(-5 ( )- ?)*6 *(:5 -:5?5 , *+):)-5 *+7( * +:;)( *5:-*(-. P5)-: 85,*85:5( ,?*+)-:+- )-+: *+97+)5)-5 (5 *5)+:6 ,5 7:5<)- *+7( (*- 59, 85 +:;() *(:5 (:5 /) *+975-5) /))(:5( +: 5;(
A*- *(:5 *+):9 8:57- *+)8*-+: )- 85 ( 8,7)5 85 *+)- :5,75*-@ 5-:(, 8) H+-:>:5( A8): G5)5:(5 ( A*+)(:+: 7:@)8 )9:5( 7:5=58)-5 C+), 85 A89),-:(5
F=( * ,75*95)55 85 ,59)-: = * (97:5)-( =-(975 /) ) ,( 9( 9-5 5597(:5. D:57- 85 7:9( ,59)-: / ( *+)8*-+: )- = /)+*-+: ,6 (: 75)-: ( 8+( ,59)-: =5 *+97(:-95)- )()*(: & *+)-(? = 75:,+()55 /97-5:)*-5 7:) 85*<5 85 ( 55:*-( *+)-:+ )()*(: 7:5@5)-@ 75)-: +75:()5 ?()*(:5. P:) ,59)-:( ( 8+( ,5 *5:-* 55:*-(:5( *+)-:+ )()*(: 7:5@5)-@ (,7:( +75:()+: 8) 8+*95)-55 7:5<5)-(-5 ?)*. Î) *(< ,*9?: +:*:5 75:,+()5 * 8:57- 85 ,59)-: 7:5<)- ?)* =5 )+ * ,75*95)5 85 ,59)-: (5 --:+: 75:,+()5+: (-+:<(-5 85 ( ,59)(. D(* ,*9?(:5( 7:@5=-5 /)+*:5( *+)8*-+: )- ,5 857)5 = *+7( 85 )9:5 /) )*5 ( (*5,-(. C>)8 )( 8) 75:,+()55 * 8:57- 85 ,59)-: 5,-5 /)+*- 7:+@<+: *+)*58 85 ?+(6 +8) 5-*. 85 + (- 75:,+()6 ,5 7:5<)- )- ?()*(:5 + = ,795)-(: *7:)<>)8 ,59)-:( (*5,-5( = -5:95) 7>) ( *(:5 7+(-5 ,59)(. D(* *5)- ) (:5 =-(97( ) -97 +(:5*(:5 )-(-5( )+ /))(-6 *+9(,(:( 5-*.6 8:5*-+: )- ?()*(:5 7+(-5 (7:+?( 7:5<5)-(:5( ( ?()* ( 8+*95)-5+: : =-(97 75 + 75:+(8 (7:5*(- 85 (*5(,-( *( )8 )5*5,(: 75)-: *+)5*+)(:5( 5. S?*+)-:5 )-+: *+97+)5)-5 : 75:,+)(-(-5 :8*( ,5 85,*8 75 ?(<( *+9)*: 8(-5 85 )-(-5( ?)* ( *(:5 (:5 85,*, *+)- )-(-5( * 75:,+)(-(-5 :8* 85 *(:5 (7(:)5. Î) (*5,- ,*+76 )-(-5( * 75:,+)(-(-5 :8* 7:5<)- ?)* ( *(:5 (:5 *+)-6 *5:5:5( 85 85,*85:5 ( ,?*+)-:+:6
/97:5) * (*- *(:5 (-5,-( )*+)(:5( +: 5;(. U)-(-5( ?)* @5:* (*5(,- 8+*95)-(56 *>)8 *+9)*(:5( :5,75*-@ )- ?)* /) :(<( *:5( = 85,=+(: (*-@-(-5( )- *+97+)5)-5. 14
P5 8) ,?*+)-:5 )-+: ,5 55*-5(< 87 7:5<5)-(:5( 85 *-:5 (*5,-5( ( 8+*95)-(5 7:5@<-5 9( ,,. A*-55 7:5<5)-(-5 75)-: 85,*85:5( *+)- ,( ,?*+)- ,5 7:95,* = ,5 @5:*6 ( )-5 ?)*6 85 *-:5 *+)-:++: *(:5 *++:8+)5(< (*-@-(-5( ;:756 ,5 ,7) ,7:5 5(9)(:5 *+)8*-+: *+97(:-95)- 85 *+)-(?-(-5 ,( =5 85 ?:+6 *(:5 ,59)5(< -+(-5 8+*95)-55 = 5 7:5<)- 8:5*-+: 75)-: (7:+?(:5( 85,*85: *+)-. Î) ?(<( (7:+?:6 *+)8*-+: *+97(:-95)- 85 *+)-(?-(-5 ,( =5 85 ?:+6 ,-(?5=-5 *+8 *+)- ,( ,?*+)- *5)-6 /),*:)8 8(-55 )5*5,(:5 /) :5;,-: 85 5@85) ( *+)-:+: 85,*,5. D+*95)-(( 7:@)8 85,*85:5( *+)- ,( ,?*+)- ,5 7(,-:5(< /) 8+,(:5 75 --(:6 85 *-:5 *+)8*-+: *+97(:-95)- 85 *+)-(?-(-5 ,( =5 85 ?:+6 * 5*57( =5 * ,75*95)5 85 ,59)-: *(:5 ,5 7:58 *:-+: *(:5 )5 *+)- ,( ,?*+)- :5,75*-@. Î) *(< /)+*: )+: (*-5 8) 8+*95)-(( 7:@)8 85,*85:5( 85 *+)-: ,( ,?*+)-:6 (*5,-5( ,5 7:95,* = @5:* 7+-:@- 7:5@585:+: 85 9( ,,. A*-55 ()(-5 7:->)8 8(-( 57:: @((?-6 ,5 *(,5(< ( ,(:=- (*5(= 8+,(:. C+)-:5 = ,?*+)-:5 *5)+: ,5 -:(),5: ( *5:5:5( (*5,-+:( 85 ( + )-(-5 ?()*(:(6 7:) @:(:5( ,+8:+: * (@<5 OIS -556 (,-5 /)*>- ,+8 :5 :5,75*- @5 , ,5 /):5;, -:5<5 ( )-(-5( 85,-)(- (: /) (*55(= <. D+*95)-(( /) @;+(:5 7:@)8 85,*85:5( *+)- ,( ,?*+)- ,5 :59-56 * ,*:,+(:5 ,57(:(-6 )- ?()*(:5 7:9-+(:56 * 5*57( =5 * ,75*95)55 85 ,59)-:6 ( *5:5: 85 85,*85:5 ( *+)- ,( ,?*+)- = ( (*-5+: ()(-56 *(:5 /97:5) * *+7( ,*:,+: 85 :59-5:5 ( 8+*95)-5+: /) @;+(:5 ,5 :5) 85 )-(-5( 7:58-+(:5. U)-(-5( ?()*(: 7:9-+(:5 *5:5 )- /) *(< , 857) + )+ = * ,75*95)5 85 ,59)-:. L( *+)-:5 = ,?*+)-:5 -:(),5:(-568+?>)<5 ,5 *(*5(< = /):5;,-:5(< 85 )-(-5( ?()*(: 7:9-+(:56 ( ,>:=- -:95,-:6 7+-:@- ),-:*)5 /) @;+(:5. U)-(-5( ?()*(: 7:58(-+(:5 )8*6 /) ,*:,+(:5( 85 :59-5:5 ( 8+*95)-(56 ,9( )95:5+: 85 8+?>)< 7:@)8 *+)- -:(),5:(-6 85 ( 8(-( -9 *(* ( 8+?>)<+: 7>) /) <( -:(),5:: *+)-6 95)+)>)8 /) ,-(( )95:5+: = 8+?>)<+:6 /) 8:57- *+)- -:()5:(-6 )9: ,*:,+: 85 :59-5:5 ( 8+*95)-(5. U)-(-5( 7:9-+(:56 75 ?(<( ,*:,+: 85 :59-5:5 ( 8+*95)-(5 /),*:5 )95:55 85 8+?>)< /) ,-(( )95:5+: = 8+?>)<+:. Î) *(< -:(),5:: *+)-:+: ,( ,?*+)-:+: ( )-5 ?)*+: ,75*(<(-5 ,( ( C(,( 85 E*+)+9 = C+),59)()6 8+?>)8( ,5 *(*5(< = /):5;,-:5(< 75 75:+(8 7>) ( 8(-( -:(),5:: *+)-:+:. C+)-:5 = ,?*+)-:5 *5)+: ,5 /)*8 85 )-5 ?)* /) :9-+(:55 *(<: 1$
L( *5:5::5( --(:
D(* --(: ) 9( /)857)5=-5 *+)85 * 7:@:5 ( 85,*85:5( = )*+)(:5( *+)- ,( ,?*+)-
D(* /) 85*:, 85 3 ) ) ,#( 7:+8, )* + 9=*(:5 /) *+)- ,( ,?*+)-
P5 ?(<( *+9)*: *+9,5 85 *8(:5.
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
F=55 * ,75*95)55 85 ,59)-:.
D:57-:5 *5 :5@) *+9,5 85 *8(:5 ,)- @((?5 S+8:5 85?-+(:5 (5 *+)-:+: = ,?*+)-:+: /)*,5 ,5 -:(,),5: /) *+)- KD@5:= 85?-+:. S+8:5 /):5;,-:(-5 /) *+)- KD@5:= 85?-+: ,5 *85(< 75 9,:( :5*75:: *:58-5+: (*+:8(-5 *5)- *+9)*(- 85 *+9,( 85 *8(:5. S+8:5 )5:5*75:(-5 87 /)*5-(:5( (*-@- *+9,5 85 *8(:5 ,5 /:5;,-:5(< /) *+)- K7:+- = 75:85: ( B()* P+,-. 3.3 O,4a'/9a,-a (/,(/+0/ )(5-'+-0),
U)-5 B()* P+,- ( +?;(( , (,;:5 /):5;,-:(:5( *+:5*- = ( -97 ( --:+: +75:()+:6 , +:;()<5<5 ) *:*- ( 8+*95)-5+: *>- 9( :(+)(6 , :57(:-<5<5 /) 9+8 ,- 9)*( /)-:5 *:-+: = , :5,75*-5 * ,-:*-55 7:+;:(9 85 *:. Î) (*5,- ,*+76 -:5?5 , ,5 ) ,5(9( 85 :9-+(:55 :5;
D+*95)-55 7:9-5 7:) 7+=- = 7:58(-5 ;:75+: 7>) ( ,(:=- <5 +75:(-@5 =
8+*95)-55 7:9-5 85 ( --(: 85 *+)-: 7:) ;=5 ,5 /):5;,-:5(< /) (*55(= <. T+- /) (*55(= < ,5 1
/):5;,-:5(< = -55;:(955 = 8,7+<5 -55 7:9-5 7()( ( +: 87 ,>:=- 7:+;:(9 85 ;=5. P:+;:(9 85 ;=5 ,5 ,-(?5=-5 ( (7:5*5:5( *+)8*5: )- ?()*(:5. P5 8+*95)-55 7:9-5 87 -5:95)55 ,-(?-5 9( ,,6 ,5 (7* =-(97( K*+:5,7+)85)- 85 ,5(: = ,5 7:58( ;:75+: +75:(-@5 /) @585:5( 7:5;-:6 75)-: ( /):5;,-:(-5 /) <( :9-+(:5. P5)-: ( (,;:( /):5;,-:(:5( /) (*55(= < ( 8+*95)-55 ,+,-5 ( 7+=-6 )-5 B()* P+,- ,-(?5,* * +*5 7+=-(5 +:55 85 :8*(:5 ( *+:5,7+)85)5 85 ( *,55 7+=-(56 (*5,-5( -:5?)8 , 5 *>- 9( (7:+7(-5 85 +:55 85 ,+,:5 ( *:,5+: 7+=-(56 : ( 857= 8+ +:5 85 ( )-:(:5( *+:5,7+)85)5 /) +* D,7+)?-5 *:5(-5 *( :9(:5 ( /):5;,-:: 8+*95)-5+: 7:9-5 7:) 7+=- ,( 85 ( --(: 85 *+)-: ( ;=5 ,5 ++,5,*6 75)-: 55*-(:5( 7+:6 /) (*55(= <. D,7+)? *(:5 ,5 +:95(< /) *+)-: 87 + +: 85 ( ,>:=- <5 +75:(-@5 :9>)5 /) *+)-: 7>) ( /)*57- <5 :9-+(:56 *+)-:+ 85 ;=5 *>)8 95))5 85,7:5 (*5(,-( 75 =( *+)- ()(-* :5,75*-@. D+*95)-55 :57:5<5)->)8 @:: /) (@+(:5( ?;5- 7?* -:5?5 , 5 /):5;,-:(-56 /) 9+8 +?;(-+:6 /) (*55(= < 8(* 8,7+)?-5 /) *+)-:5 :5,75*-@5 ( +,- *:5(-5 /) 85*:, 85 + +: 85 ( -5:9)(:5( 7:+;:(9 85 ;=5.
S+8:5 ,?*+)-:+: ,5 @:5(< ( -5:95)55 (-5 7:) )+:955 85 *: (5 ?)* ,( ( *55 (-5 85 *+9) (*+:8 * --(: 85 *+)-:.
C+):)-(:5( 5@85)5 ()(-*5 * *5( ,)-5-* ,5 (*5 *5 9( -(:< /) 89)5(( <5 :9-+(:56 7>) ( /)*575:5( 7:+;:(9 ( ;=5. B(()( 85 @5:*(:5 ,5 /)-+*95=-5 7>) ( ,>:=- <5 :9-+(:5 *55 /) *(:5 ,#( 55*-(- +75:()5.
A@<55 OIS6 8,7+<5 85 /)*(,(:5 5-*.6 *(:5 ,5 5758(< (-+: )- (5 ?)*6,5 7:58( ( +* 7+=-( /) <( 55*-: +75:()+:6 958(- 87 -5:9)(:5( 7:+;:(9 85 *:. P:) (/,(/+ /'+-,' a0 )(5-'+-0), ,5 /)-55;5 5:( 7:) *(:5 -:5* (*5,-5( 8) 9+95)- 7:9: +: 85 ( --(: 85 *+)-: ,( (-5 )- ?()*(:56 :5,75*-@ ( /)-+*9: +: 85 *-:5 *:-+: )- ?)*6 = :5,75*-@ 7>) /) 9+95)- 57585: ,( (:@: +:. L( 55*-(:5( 5*:5 +75:() -:5?5 , ,5 :5,75*-5 :9-+(:55 :5; 85 ?(< (5 *:*- 8+*95)-5+:
L( @::5 8)-:#) *+)- /) (-6 /):5;,-::5 /) 5@85)( ()(-* ,5 55*-5(< 7:) 85?-(:5( *+)- 7--+: = )9( 87 (*55( 7:) *:58-(:5( *+)- ?5)5*(:
L( @:,9)-55 /) )95:(:6 /):5;,-::5 /) *+)-:5 ()(-*56 7:5*9 = /) =55 85 7()6 *(,( ,5 (*5 )9( 87 7:9:5( = @5:*(:5( )95:(:
P5 /) )95:(:6 ,5 (* )9( 87 /):5;,-:(:5( ,95+: /) *+)-:5 ()(-*56 (: /) *(<
7 8:57-:+: 85 ,((: = ( )+: *5-5 7(+)(-56 )9( 87 5@85)5:5( +: = /) =55 85 7(- ( ,((:+: ,( /) =55 85 7(- *(,. 1'
Î) @585:5( +:;()<: *>- 9( :(+)(5 ( *:*- 8+*95)-5+: = :57(:-<: )+:95 ( 9)* *:-+:+: /) -+- *:, <5 6 5*(:5 )-(-5 ( B()* P+,- -:5?5 , (,;:5 ) *:*- )+:9( ( 8+*95)-5+:6 +:;()<>)8 8(* 5,-5 )5*5,(: 7:+;:(9 85:5)(- 75)-: *:-+:6 /) )*5 85 ,75** *::+: 75 *(:5 5 55*-5(< O.I.S.6 7:5*:(:5( (-+9(- ( 8(-5+:6 (,(9?(:5( = *+)-:+ 8(-5+: 5-*.. C+)8*-+: *+97(:-95)-5+: 85 *+)-(?-(-5 = =5 85 ?:+ -:5?5 , :9:5(,* *( /) 7:955 +:5 (5 7:+;:(9 85 ;=5 , ,5 7:95(,* = , ,5 /):5;,-:5<5 *5( 9( 9(:5 7(:-5 ( 8+*95)-5+: 8) <( :5,75*-@. Î) (*5,- ,*+76 8+*95)-55 7:5@<-5 * =-(97( * -55 K*+:5,7+)85)( 85 ,5(: = *55 7:9-5 /) 89)5(( <5 :5,75*-@5 -:5?( , 5 7:5*:(-5 8) -976 75)-: *( /):5;,-::5 /) *+)-: 5@85)( +75:(-@ , ,5 55*-5<5 ( /)*57- <5. D+*95)-55 7:@)8 (*+:8(:5( = :(9?:,(:5( *:58-5+:6 :5(<(:5( @5)-:+: 85 ,-(-6 75)(<:56 8+?>)< 5-*. -:5?5 , ,5 7:585( 85 ,5:@* 85 *:58-5 ;:75+: +75:(-@5 ( /)*57- <5 85 *: = *5 9( ->:< * + 9-(-5 85 +: /)()-5 85 -5:9)(:5( 7:+;:(9 85 ;=56 >)8#,5 -+(-5 9,:5 75)-: ( ,5 :5(<( + ,-:>), *+(?+:(:5 /)-:5 ,5:@* 85 *:58-5 = ,5:@* 85 *+)-(?-(-5. C+)8*-+: *+97(:-95)-5+: 85 *+)-(?-(-5 = =5 85 ?:+ -:5?5 , *+)-:+5<5 *( 7:58(:5( 8+*95)-5+: /)-:5 ;:755 +75:(-@56 /)-:5 (*5,-5( = ,5:@* 85 *(,5:5 ,( ,5 (* 75 9,:( 7:5*:: 8+*95)-5+: :5,75*-@56 (: 75)-: /):5;,-:(:5( /) *+)-: (*5,-5( , ,5 7:585( ( +:55 ,-(?-5. L( 57585:5( 8+*95)-5+:6 *:-+: ()95 ,-(? @5:* 7:) ,+)8( 8(* (*5,-5( ,),59)(-5 85 *:-+: *(:5 ( /)-+*9- 8+*95)-55 = 8(* 75 -55;:(95 = (@<5 O.I.S. 5,- =-(97( )- ?)*.
CAP. IV TEHNICA ŞI EVIDENŢA OPERAŢIUNILOR BANCARE CU NUMERAR #.1. O,4a'/9a,-a )p-,a8/'/0), a'(a,- ( '5-,a,
I) *+)+:9-(-5 * 7:5@585:5 8) ,-(--6 B()* P+,- 55*-5(<( +75:(-) 85 *(,( 75)-: (;5)- 5*+)+9* , 75)-: 7+7(-56 (-(- 7:) ,*:,(55 85-5)5 *(- , 7:) (-5 )-(- ?()*(:5 ,?+:8+)(-5 (56 (;5)-6 :57:5<5)-()-5. I) (*-@-(-5( 85 *(,5:5 ,*:,(55 85-5)5 B()* P+,- 7:5*9 , *55(-5 )-(- ?()*(:5 ,?+:8+)(-5 @+: :5,75*-( 7:5@585:5 KR5;(95)- * 7:@:5 ( +75:(-)5 * )95:(: ):.2Q1%%16 59, 85 B.N.R.6 )+:955 -5:+(:5 59,5 85 (*5(,-( 7:5*9 , 8,7+<-5 5;(5 7:@)8 *+)-:+ ?()*(: (,7:( +75:(-)+: * )95:(:. P5)-: 85,(,:(:5(6 ) ?)5 *+)8-6 ( +75:(-)+: 85 *(,(6 ,*:,(556 (556 (;5)-5 , :57:5<5)-()-55 B()* P+,- @+: +:;()<( ,5:@*6 ?:+:5 7:+7: 85 K-5<(: & *(,5:56 ,+*-()86 ) ,*:,6 ,*:,(5 85-5)5 ( B()* N(-+)(56 (7:+?(:5( 85 )*-+)(:5 ( *(,5:+:6 :9(:)8 1!
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CAP. V ACTIVITATEA BANCARĂ PRIVIND DECONTĂRILE FĂRĂ NUMERAR &.1. M)a0/+78/ / /'*+,5-'+- - -()'+a,- +/0/9a+- ' a(+//+78/0- - -()'+a,-
T:(),5: 85 +)8: ?)5=- 7:) ,,-595 85 7 = 85*+)-: : )95:(: 5,-5 ,7, :5;595)-: = *+)-:+ B)* N(+)(5 ( R+9>)56 7:5*9 = (@<: -5)*5 ( ,,-595+: )8@8(5 85 7 = 85*+)-: : )95:(: 7:) *(:5 ,5:@*5 85 -:(),5: 85 +)8: /) +:9( ,*:7-:( ,)- +5:-5 7?*. A*5,-5 ,5:@* ) 7+- 55*-(-5 85*>- 85 *-:5 75:,+()5 :8*5. P5:,+()55 :8*56 (-55 85*>- ?)*5 7+- 7:5,-( ,5:@* 85 7 : )95:(:6 /) *+)85 5;6 )9( 87 (-+:<(:5( (*5,-+:( 85 *-:5 B()*( N(+)( ( R+9>)5. U) ,,-59 85 7 = 85*+)-: : )95:(: *7:)85 ( ),-:95)-55 85 7 : )95:(:6 :57:5<5)->)8 ,7+:-: -5)*5 85 8(-5 7:) *(:5 5, = )-: )+:9(5 8) ,-:*-:( 85 7:5*:(:5 ,5 85)5,* 7:) ,75*95)6 *:5(- = (*-(<(- *( :55:) 85 *-:5 +75:(-+: ( A-+:-(-5( 85 A@<(:5 T5)*(6 75)-: -+ 9-7 ,6 )8@8(<( 7:) 9+95)- /) -97 = (-5 8(-5 7(:-*(:5 * *(:5 )-: /) ,-:*-:( 85 7:5*:(:5 ? ,-:*-:( 85 7:5*:(:5 ( )+:9(5 85 7 : )95:(: :57:5<)- ) ,,-59 -5)*+#5*+)+9* 85 *:5(:56 )-5:9585:56 *:*(5 = @(+:*(:5 ( 8(-5+: 7:)-:#) (),(9? *+5:5)- = 85)- /) 7:5((? 85 +75:(-+:6 *7:)<>)8 95-+856 -5)* = 7:+*58: 85 -:(),5:6 ()(<(6 *+97)5:56 ,59)*(:5 (5 8(-5+:6 55*-(-5 7:) ):(,-:*-: 85 *+9)*(:5 +:8+)(-6 -:(),7(:5)-5 = :5*+),--?5 75)-: +75:(-+: ,( ?5)5*(: 87 *(< 24
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Î) *(8: (*5,-+: -:(),5:: 85 ,95 )-5:@)5 75 85 + 7(:-5 plătitorul: (: 75 85 (-( 7(:-5 beneficiarul *5 *5 /)*(,5(< *:5()(. Î)*(,:5 , 75 : )95:(:6 /) 7:(*-*( ?()*(: +75:5(< ,? 85)9:5( 85operţiuni de viramente sau decontări. P5)-: 85,=:(:5( /) *+)8 )+:9(5 ( +75:()+: 85 /)*(,: = 7 : )95:(: /)-:5 (;5) 5*+)+9*6 /) ,5), (**55:: -:(),5: 85 ,95 /)-:5 *+)-:6 ,5 97)5 *( (*5,-5( , ,5 55*-5<5 /) *(8: )+: -5:95)5 :;:+, ,-(?-5. A,-56 /) 7:5<5)-6 9(+:-(-5( +75:()+: 85 85*+)-(:5 ,5 :5(<5(<6 ++,)8 *( ),-:95)-5 85 85*+)-(:5 +:8) 85 7(- = *5*6 *(:5 ,5 85,=+(:( /) *(8: )+: -5:95)5 ,-(?-5 75 <5 = :9:-5 85 *-:5 )-5 ?()*(:5 97*(-5 /) ,5:@* 8585*+)-(:5. Î) 7:)*7(6 /) 7:(*-*( ?()*(: ,5 -<5(< 7(-: 9+8(- 7:)*7(5 7:@)8 75 : )95:(:. A*5,-5( ,)-
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32
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L9-( 85 *:58-(:5 1$.000 USD ,( 5*@(5)- /) 5 ,( 5:+. "+9 *:58- 5,-5 85-5:9)(- 85 *(7(*-(-5( 85 :(9?:,(:5 ( ,+*-()- = 85 ;(:()5 *+(-5:(5 7:5<5)-(-5. T5:95) 85 :(9?:,(:5 9(9 3 85 ) BENEFICIARI 34
B5)5*(: 85 *:58- -:5?5 , /)857)5(,* :9-+(:55 *+)8 ( , 5 * 5-5) :+9>) * 8+9* ,-(? /) R+9>)( ? , 5 9(+: * , (* 8+@(8( * :5(<5(< @5)-: 8 , 7:5<)-5 ;(:()5 ,+*-(-5 5 , ) /):5;,-:5<5 85?-5 ,( (-5 +?;( )5(*-(-5 ( ,*(85) *-:5 ?()* ( 8(-( ,+*-: *:58- , :5(<5<5 7)*-( 9)9 97, 85 ,,-59 85 5@((:5 ( :,* # C:58- S*+:);. INFORMATII
G(:()-(:5( *:58-5+: # C:58-55 /) @(+(:5 85 9(9 3.000 USD ,( 5*@(5)- /) 5:+ ,( 5 ,5 7+- ;(:()-( * (,;:(:5 75)-: :,* 85 )57(-. # C:58-55 /) @(+(:5 85 75,-5 3.000 USD ,( 5*@(5)- /) 5:+ ,( 5 ,5 7+- ;(:()-( * "5)-:5 ;:()+:1Q3 8) @5)-:5 )5-5 *9(-5 (5 ;:()+: -:5?5 , 5 9( 9(:5 ,( 5;( * :(-( )(: 85 7(- •
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A-5 ;(:() (;:5(-5 85 BANC POST. A,;:(:5( ;(:()5 ?):5 (8,5 /) ;(:()5 ,5 (,;: 75 -+(- 75:+(8( 85 *:58-(:5 ( + ,+*5-(-5 85 (,;:: (;:5(- 85 ?()*( = 7+55 85 (,;:(:5 ,5 *5,+)5(< /) (@+(:5( B()* P+,-. D+*95)- 7:) *(:5 ,5 *+):9 :5,75*-(:5( 85,-)(5 ,5 7:5<)- /)()-5( ();(: *:58-. C+9,+()55 ?()*(:5 ,)- 85:5)(-5 /) )*5 85 9+)586 -5:95)6 )(-:( ;(:()5. AVANTAGE A,;:(:5( ,:,5 )()*(:5 75)-: *97:(:5( ?):+: 85 < *(,)* = ;+,7+8:5,*. •
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CREDITE PENTRU INVESTIŢII
E,-5 ) *:58- 75)-: *+975-(:5( ,:,5+: 7:+7:6 /) @585:5( (*-@- 85 )@5,-. CARACTERISTICI
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
AVANTAGE
# ( *:58-5 75)-: *97:(:5( -(5+:6 ;(:()( 7+(-5 *+),--- 8) ?) *97:(- 8) *:58-5 9(9 2$ 8) @(+(:5( -+-( ( ;(:()5. C,-/+- ' a0+7
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P:+;:(9 85 )()(:5 8) +)8: BERD 85,-)(- IMM#:+:.
CREDITE PENTRU INVESTIŢII
C:58- /) @(- 75)-: *+975-(:5( ,:,5+: 7:+7: (5 *5)- 75)-: :5(<(:5( 85 )@5,- 8) 8+95) , 85 (*-@-(-5. CARACTERISTICI L9-( 85 *:58-(:5 # 9(9 '$ 8) @(+(:5( )@5,-56 75)-: :5;5 (-+)+95 = ,+*5-5 *+95:*(5 * *(7-( 9(+:-(: 85 ,-(- # 9(9 !0 8) @(+(:5( )@5,-56 75)-: ,+*5-5 *+95:*(5 * * (7-( 7:@(- # 9(9 0 8) @(+(:5( 85 )@5,-5 75)-: (;5) 5*+)+9* (( /) 7:9 () 85 (*-@-(-5 "+9 *:58- 5,-5 859-(- 85 7:+- *5 :95(< ( ,5 :5(<( = 85 (9+:-<(:5( *5 ,5 @( )*85 /) *+,-:6 *+)*+9-5)- * *+),--:5( +)8 75)-: )@5,- 8) (9+:-<(:56 7:5@<- /) B"C6 *(:5 , 75:9- :(9?:,(:5( )-5;:( ( *:58-5+: = 8+?>)<+: (5:5)-56 85 ;(:()( *+(-5:(. T5:95) 85 :(9?:,(:5 # 7>) ( 3 (). BENEFICIARI - (;5) 5*+)+9* * 75:,+)(-(-5 :8*6 *(:5 85,=+(: (*-@- :5)-(?5 = ,5 /)*(8:5(< /) *+)85 *5:-5 85 ?()*. INFORMATII G(:() *+(-5:(5 # 857+<- ?()*(: # ,*:,+(:5 85 ;(:()5 ?()*(:6 5?5:(- 85 + ?()*6 (;:5(- 85 B()* P+,- # *(9? = ?5-5 ( +:8) # 7+-5*( 85 :(); I 75 ?): 9+?(:5 -5:5):5 )-:(@()5 ,)- (-5 /) ;(:()56 8(: ) 7+- *+),-- 9(
9- 85 30 8) -+-( ;(:()5 3'
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a0/9a (,/+-,//0), 0a+- /' ()'*/-,a,- /' -(/9/a - (,-/+a,-
C5:5:5 85 *:58-5 7:9-5 85 ( (;5)- 5*+)+9*6 75:,+()5 :8*56 ,5 5@85)-(<( /)-:#) :5;,-: ,75*(6 87( *(:5 ,5 :57(:-<5(<( ,7:5 ()(<( *+97(:-95)-5+: 85 *:58-(:5. A*5,-5 *5:5: ,)- -7 75)-: ()9-5 *(-5;+: 85 (;5)- /) )*-5 85 ,75** (*-@-(- , 85:( 85 ( + ?()*( *+95:*(( ( (-(. Î) ;5)5:(6 (@>)8 /) @585:5 *55 85 9( ,,6 -:5?5 ,( *7:)8( 75 >);( ,9( ,+*-(-( 75)-: (*-@-(-5( *:5)-( ,( 75)-: )@5,-- , :9(-+(:55 ( D(-5 )+:9(-@5 * 7:@:5 ( ,+*5-(-5 85)9:5(6 :57:5<5)-()- 5;(6 ,58 ,+*5-(-6 )9(: 85 /):5;,-:(:5 /) R5;,-: ,+*5-(-+: *+95:*(56 )9(: 85 (*-+)(:6 ,+8 *+)-:+: *:5)-5 85 *:58-5 75 -5:95) ,*:-6 958 , );6 *+97+)5)-( C+), 85 (89),-:(-56 8(-5 85 85)-*(:5 (5 :57:5<5)-()-+: 5;(6 +?5*- 85 (*-@-(-5 ( ,+*5-(- 7+-:@- 7:5@585:+: 8) ,-(--6 +:-( 85 9)*(6 *(7-( ,?,*:, @(:,(- ? C(7(*-(-5 85 7:+8*-5 )8,-:(56 *+95:*(5 /) )*-)56 *(:5 *7:)8 -5:5):6 *+),-:*-6 -(5# ),-((-6 9+(*5 85 -:(),7+:- * P:+8*-( , 85,-)(-( (*5,-5( +?-)-( /) ,5*-+(:55 )8,-:(56 *+95:*(5 , (-5 (*-@-(- 8) () 7:5*585)- 7:5*9 , /) () *:5)- 75 -+-(6 8) *(:5 75 ?(<( 85 *+)-:(*-5 8 S:,( @5)-:+: , 85,-)(-( *5-5+:6 7:+-6 (,-5 @5)-: -+-(5 75 ,5*-+(:5 85 (*-@-(-5 /) () 7:5*585)- , 5,-9(-5 /) () *:5)-6 *5-5 (5:5)-5 @5)-:+: -+-(5 75 ,5*-+(:5 +?-)-5 /) () 7:5*585)- ,( 5,-9(-5 /) () *:5)-6 7:+- ?:- -+-(6 97+<- 75 7:+- , 7:+- )5- 3!
5 D5,-)(-( *:58-5+: ,+*-(-5 ,57(:(- 75)-: (*-@-(-5( *:5)-( 75 ,5*-+(:5 85 (*-@-(-56 75:+(8( 85 :(9?:,(:56 7:+7)5: 75)-: :5,--:5 , ,57(:(- 75)-: )@5,-- 8) *(:5 ,( :5(,( 85,*:5:5( 7:+5*-6 ,9(6 8(-( 7)5: /) )*-)56 75:+(8( 85 :(9?:,(:56 75:+(8( 85 ;(:()-5 , 7:+7)5: 75)-: :5,--:5 G(:()- 7:+7,5 *(:5 7+- ;(:()- 85 ?(<( , ;(:()- *+97595)-(:56 )+9)(<>)8#,5 ?):5 (8,5 /) ;(:()-56 () *+),-:: ,( (?:*(:6 @(+(:5( 8) 5@85)-( *+)-(?(6 @(+(:5( 5,-9(-( 85 ?()*( 7:5*9 , (,;:(:5( (*5,-+:( 7:5*<>)8 *+97()( 85 (,;:(:6 @(+(:5( (,;:(-( , 8(-( 57:(: 7+-5 85 (,;:(:5. P5)-: 55*-(:5( ()(<56 *5:5:5 85 *:58-5 -:5?5 ,( 5 /),+--5 85 8+*95)-5 7:@)8 5;(-(-5( *+),--: ,+*5-(-6 7:5*9 , 85 :9(-+(:55 8+*95)-5 ?()- *+)-(? 75 () 7:5*585)-6 (@<(- 85 +:;()55 ,*(5 , /),+-- 85 -+(-5 ()5556 ?(()-( 85 @5:*(:5 75 )( ()-5:+(:( ,+*-(: *:58-6 ,-(-( 7(-:9+) , :5<-(-55 )()*(:5 75 -:95,-: 57:(-6 ?;5- 85 @5)-: , *5-5 75 () /) *:,6 85 /)*(,(: , 7(- 75 75:+(8( 85 *:58-(:56 7() 85 (*-@-(-5 7() 85 ((*5:. P5 () *:5)-6 *5)-:(<(-+: 85@<5+: -5)++;*56 ,-(-( @5)-:+: ?:-5 :5(<(-5 /) () 7:5*585)- 85 :5;5 (-+)+95 )85:5)- 85 7:+6 ,-(-( 9,*(: ,-+*:+:6 *()--(-@ , @(+:* 75 75:+(8( 85 *+),--:56 ;:(* 85 -<(:5 ,( @>)<(:5 ,.(. P:+*5, 85 ()(<( *7:)85 -:5 (<5 ()(<( +:9((6 ()(<( 85 +)8 , 5@((:5( *:58-. Analiza formala :9(:5,-5 7:5<5)-(:5( --:+: 8+*95)-5+: *(:5 /),+-5,* *5:5:5( 85 *:58-56 *+)-)- (*5,-+:(6 *+:5(-( 8)-:5 85:- )8*(-+:. D5 (,595)5(6 ,5 @( :9(: , *+)*+:8()-( 8(-5+: *7:),5 /) 8+*95)-55 7:5<5)-(-5 * 5@85)-( )-(- , * :(7+:-(:5 55*-(-5 *(-:5 +:;()55 ,*(56 7:5*9 , 9+8 85 +:;()<(:5 , *+)8*5:5 ( 5@85)-5 *+)-(?5. Analiza de fond *+),-( /) @5:*(:5( , )-5:7:5-(:5( )+: )8*(-+: 5*+)+9* , )()*(: 75 ?(<( 8(-5+: 8) *5:5:5( 85 *:58-5 , ,-(-5 )()*(:5 8) 8+,(: 85 *:58-5. P5)-: (;5)- 5*+)+9* * 75:,+)(-(-5 :8*( ,5 @( 85-5:9)( ;:7( 85 ?+)-(-5 /) *(:5 (*5,-( ,5 /)*(8:5(<(6 75 ?(<( )8*(-+:+: )()*(: 85-5:9)(- 87( + 95-+8++;5 75 *(:5 5*(:5 ?()*( *+95:*(( + ,-(?5,-5. A)(<( ?+)-(- *5)- ( I)8*(-+: 85 ,+@(?-(-5 :57:5<)-( ;:(8 /) *(:5 (;5)- 5*+)+9* 7+- (*5 (-( +?;(-+: 85 7(-(6 /)85+,5? 8) ,:,5 7:+7: , ,5 57:9( 7:) ,+@(?-(-5( 7(-:9+)((. ? I)8*(-+: 85 :5)-(?-(-56 *(:5 57:9( 5*5)-( (*-@-(- ) (;5)- 5*+)+9* /) ,5), *(7(*-(- (*5,-( 85 ( +?-)5 7:+- 8) (*-@-(-5( 85,(,:(-(. A9)-9 /) (*5,- ,5), :5)-(?-(-5( *(7-( 7:+7:6 :5)-(?-(-5( /) )*-5 85 *+,-:. * )8*(-+: 85 5*?: (:(-( 9-( 7>)( ( *(:5 (;5)- 5*+)+9* 5,-5 )()-(- 8) (-5 ,:,5 85*>+)8:5 ,(5 7:+7: , ,5 57:9( 7:) ;:(8 85 /)8(-+:(:5. 3%
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BIBLIO%RAFIE
1. C)(,/: Va*/0- < T-@'/(/ / )p-,a8/'/ a'(a,-: E. U'/-,*/+78// „A0. I. C9a”: Ia/: "3J ". I)'-*( C. L(/a ' < Ma'a4-5-'+ a'(a,: I'*+/++0 Ba'(a, R)5': E. E()')5/(7: B(,-+/: 122!: )0. I / IIJ 3.
KKK.a'(p)*+.,)
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R-40-5-'+7,/ p,//' ),/'0 - p0a+7: (-(0: (a5/a / /0-+0 0a ),/': -5/*- - BNR: 122#.
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