Buna ziua! Sunt Simona, Asistentul tau personal.
Click daca ai nevoie de ajutor!
X
Tine-ma minte

Ati uitat parola? Click aici pentru a recupera user/parola

Nu aveti cont?
X

Te rugam sa introduci adresa de email pe care ai folosit-o la inregistrarea contului tau.

X

Te rugam sa introduci adresa de email pe care ai folosit-o la inregistrarea contului tau.

Autentificare Inregistrare cont
Sunt de acord
X Politica noastra de Cookie-uri
Acest site foloseste Cookie-uri, conform noului Regulament de Protectie a Datelor (GDPR), pentru a va asigura cea mai buna experienta online. In esenta, Cookie-urile ne ajuta sa imbunatatim continutul de pe site, oferindu-va dvs., cititorul, o experienta online personalizata si mult mai rapida. Ele sunt folosite doar de site-ul nostru si partenerii nostri de incredere. Click AICI pentru detalii despre politica de Cookie-uri.
Acest site foloseste Cookie-uri, conform noului Regulament de Protectie a Datelor (GDPR), pentru a va asigura cea mai buna experienta online. In esenta, Cookie-urile ne ajuta sa imbunatatim continutul de pe site, oferindu-va dvs., cititorul, o experienta online personalizata si mult mai rapida. Ele sunt folosite doar de site-ul nostru si partenerii nostri de incredere. Click AICI pentru detalii despre politica de Cookie-uri. Sunt de acord cu politica de cookie
Portal actualizat la 16 Martie 2025
Un produs marca Rentrop&Straton
Contine toate actele normative din domeniu, actualizate la zi - parteneriat Legis
portalcontabilitate.ro
Seminare online
vezi aici toate evenimentele >>>



  • Subiectul saptamanii
  • Leasing financiar valuta
    Am rugamintea sa ma ajutati cu monografia contabila pentru leasingul in valuta tinand cont de scadentarul anexat si de primele 2 facturi emise: cea de avans si prima rata. As avea nevoie de inregistrarea imobilizarii si inregistrarea celor ...
    mai mult

Ordinul ANAF nr. 6.830/2024 referitor la identificarea entitatilor juridice care opereaza in sectoarele petrol si gaze naturale

03 Ian 2025Conform legislatiei in vigoare!
Ionut Jinga Realizat de
Ionut Jinga
consultant fiscal
Tags: cod CAENpetrol si gaze naturalelivrare bunuriimpozit pe profit


Act normativ:  Ordinul ANAF nr. 6.830/2024 privind stabilirea persoanelor juridice care desfasoara activitati in sectoarele petrol si gaze naturale potrivit art. 462 din Legea nr. 227/2015 privind Codul fiscal

In vigoare: de la 31 decembrie 2024

Publicare: in Monitorul Oficial, Partea I nr. 1332 din 31 decembrie 2024
 
Persoanele juridice romane sau straine care in mod individual sau intr-o forma de asociere livreaza bunuri sau presteaza servicii pe teritoriul Romaniei desfasurand activitati in sectoarele petrol si gaze naturale, stabilite prin ordin al ministrului finantelor, datoreaza suplimentar impozitului pe profit un impozit specific pe cifra de afaceri (ICAS).
 
Persoanele juridice romane sau straine care in mod individual ori intr-o forma de asociere livreaza bunuri sau presteaza servicii pe teritoriul Romaniei sunt cele care desfasoara activitati, principale sau secundare, in sectoarele petrol si gaze naturale corespunzatoare urmatoarelor coduri CAEN:
- 0610 - "Extractia petrolului brut";
- 0620 - "Extractia gazelor naturale";
- 0910 - "Activitati de servicii anexe extractiei petrolului brut si gazelor naturale";
- 1920 - "Fabricarea produselor obtinute prin rafinarea petrolului";
- 3522 - "Distributia combustibililor gazosi, prin conducte";
- 3523 - "Comercializarea combustibililor gazosi, prin conducte";
- 4671 - "Comert cu ridicata al combustibililor solizi, lichizi si gazosi si al produselor derivate", respectiv 4681 - "Comert cu ridicata al combustibililor solizi, lichizi si gazosi si al produselor derivate", dupa caz;
- 4730 - "Comert cu amanuntul al carburantilor pentru autovehicule in magazine specializate", respectiv "Comert cu amanuntul al carburantilor pentru autovehicule";
- 4950 - "Transporturi prin conducte".
 
Prevederile prezentului ordin intra in vigoare la data de 1 ianuarie 2025.

Informatii la zi oferite de expertii PortalContabilitate.ro -
cel mai cunoscut site de consultanta fiscal-contabila din Romania
 
Vrei sa vezi si tu TOATE Explicatiile, Intrebarile si Raspunsurile + Noutatile din lege?
 
Este foarte simplu! TESTEAZA GRATUIT! Completeaza formularul de mai jos:
- 125 de Experti iti stau la dispozitie + o Baza de Date cu 137.082 de intrebari si raspunsuri
- Vei gasi Legislatie la zi + Consultanta detaliata de la specialisti
Completeaza formularul si TESTEAZA GRATUIT - Beneficiaza de oferta noastra speciala
Sunt de acord cu termenii si conditiile site-ului!
Conform cerintelor Regulamentului UE 679/2016 sunt de acord ca SC Rentrop & Straton S.R.L. sa colecteze si sa prelucreze datele din formular in scopuri comerciale.
alarm Descarca aici Programul Special de Alerta PortalContabilitate.ro!
Asigura-te, astfel, ca vei fi mereu primul care afla Noutatile PortalContabilitate.ro! ...clic aici

Newsletter portalcontabilitate.ro

Procedura de corectare a erorilor contabile

Ramai la curent cu toate solutiile propuse de specialisti.
Aboneaza-te ACUM la Newsletterul portalcontabilitate.ro si primesti cadou Raportul special "Procedura de corectare a erorilor contabile"!

Da, vreau informatii despre produsele Rentrop&Straton. Sunt de acord ca datele personale sa fie prelucrate conform Regulamentului UE 679/2016

Articole similare

28Ian2025

Impozitul minim pentru sectorul petrol si gaze: Eliminarea plafonului CA

de Ionut Jinga 28 Ian 2025
x

Rentrop&Straton Un produs marca Rentrop & Straton actualizat la 16 Martie 2025
Informatii generale
chevron_rightportalcontabilitate.ro chevron_rightInregistrare chevron_rightTermeni si conditii chevron_rightParteneri
Ajutor si suport
chevron_rightF.A.Q. chevron_rightContact chevron_rightAjutor chevron_rightPROTECTIA CONSUMATORILOR - A.N.P.C.
Resurse suplimentare
chevron_rightDespre noi chevron_rightCariere chevron_rightHarta site chevron_rightLinkuri utile
© 2009-2025 portalcontabilitate.ro. Toate drepturile rezervate. Extragerea, reutilizarea, reproducerea, distribuirea, transformarea si orice alta utilizare neautorizata sunt strict interzise.
ianuarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2024
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
1
2
3
00:00
00:01
00:02
00:03
00:04
00:05
00:06
00:07
00:08
00:09
00:10
00:11
00:12
00:13
00:14
00:15
00:16
00:17
00:18
00:19
00:20
00:21
00:22
00:23
00:24
00:25
00:26
00:27
00:28
00:29
00:30
00:31
00:32
00:33
00:34
00:35
00:36
00:37
00:38
00:39
00:40
00:41
00:42
00:43
00:44
00:45
00:46
00:47
00:48
00:49
00:50
00:51
00:52
00:53
00:54
00:55
00:56
00:57
00:58
00:59
01:00
01:01
01:02
01:03
01:04
01:05
01:06
01:07
01:08
01:09
01:10
01:11
01:12
01:13
01:14
01:15
01:16
01:17
01:18
01:19
01:20
01:21
01:22
01:23
01:24
01:25
01:26
01:27
01:28
01:29
01:30
01:31
01:32
01:33
01:34
01:35
01:36
01:37
01:38
01:39
01:40
01:41
01:42
01:43
01:44
01:45
01:46
01:47
01:48
01:49
01:50
01:51
01:52
01:53
01:54
01:55
01:56
01:57
01:58
01:59
02:00
02:01
02:02
02:03
02:04
02:05
02:06
02:07
02:08
02:09
02:10
02:11
02:12
02:13
02:14
02:15
02:16
02:17
02:18
02:19
02:20
02:21
02:22
02:23
02:24
02:25
02:26
02:27
02:28
02:29
02:30
02:31
02:32
02:33
02:34
02:35
02:36
02:37
02:38
02:39
02:40
02:41
02:42
02:43
02:44
02:45
02:46
02:47
02:48
02:49
02:50
02:51
02:52
02:53
02:54
02:55
02:56
02:57
02:58
02:59
03:00
03:01
03:02
03:03
03:04
03:05
03:06
03:07
03:08
03:09
03:10
03:11
03:12
03:13
03:14
03:15
03:16
03:17
03:18
03:19
03:20
03:21
03:22
03:23
03:24
03:25
03:26
03:27
03:28
03:29
03:30
03:31
03:32
03:33
03:34
03:35
03:36
03:37
03:38
03:39
03:40
03:41
03:42
03:43
03:44
03:45
03:46
03:47
03:48
03:49
03:50
03:51
03:52
03:53
03:54
03:55
03:56
03:57
03:58
03:59
04:00
04:01
04:02
04:03
04:04
04:05
04:06
04:07
04:08
04:09
04:10
04:11
04:12
04:13
04:14
04:15
04:16
04:17
04:18
04:19
04:20
04:21
04:22
04:23
04:24
04:25
04:26
04:27
04:28
04:29
04:30
04:31
04:32
04:33
04:34
04:35
04:36
04:37
04:38
04:39
04:40
04:41
04:42
04:43
04:44
04:45
04:46
04:47
04:48
04:49
04:50
04:51
04:52
04:53
04:54
04:55
04:56
04:57
04:58
04:59
05:00
05:01
05:02
05:03
05:04
05:05
05:06
05:07
05:08
05:09
05:10
05:11
05:12
05:13
05:14
05:15
05:16
05:17
05:18
05:19
05:20
05:21
05:22
05:23
05:24
05:25
05:26
05:27
05:28
05:29
05:30
05:31
05:32
05:33
05:34
05:35
05:36
05:37
05:38
05:39
05:40
05:41
05:42
05:43
05:44
05:45
05:46
05:47
05:48
05:49
05:50
05:51
05:52
05:53
05:54
05:55
05:56
05:57
05:58
05:59
06:00
06:01
06:02
06:03
06:04
06:05
06:06
06:07
06:08
06:09
06:10
06:11
06:12
06:13
06:14
06:15
06:16
06:17
06:18
06:19
06:20
06:21
06:22
06:23
06:24
06:25
06:26
06:27
06:28
06:29
06:30
06:31
06:32
06:33
06:34
06:35
06:36
06:37
06:38
06:39
06:40
06:41
06:42
06:43
06:44
06:45
06:46
06:47
06:48
06:49
06:50
06:51
06:52
06:53
06:54
06:55
06:56
06:57
06:58
06:59
07:00
07:01
07:02
07:03
07:04
07:05
07:06
07:07
07:08
07:09
07:10
07:11
07:12
07:13
07:14
07:15
07:16
07:17
07:18
07:19
07:20
07:21
07:22
07:23
07:24
07:25
07:26
07:27
07:28
07:29
07:30
07:31
07:32
07:33
07:34
07:35
07:36
07:37
07:38
07:39
07:40
07:41
07:42
07:43
07:44
07:45
07:46
07:47
07:48
07:49
07:50
07:51
07:52
07:53
07:54
07:55
07:56
07:57
07:58
07:59
08:00
08:01
08:02
08:03
08:04
08:05
08:06
08:07
08:08
08:09
08:10
08:11
08:12
08:13
08:14
08:15
08:16
08:17
08:18
08:19
08:20
08:21
08:22
08:23
08:24
08:25
08:26
08:27
08:28
08:29
08:30
08:31
08:32
08:33
08:34
08:35
08:36
08:37
08:38
08:39
08:40
08:41
08:42
08:43
08:44
08:45
08:46
08:47
08:48
08:49
08:50
08:51
08:52
08:53
08:54
08:55
08:56
08:57
08:58
08:59
09:00
09:01
09:02
09:03
09:04
09:05
09:06
09:07
09:08
09:09
09:10
09:11
09:12
09:13
09:14
09:15
09:16
09:17
09:18
09:19
09:20
09:21
09:22
09:23
09:24
09:25
09:26
09:27
09:28
09:29
09:30
09:31
09:32
09:33
09:34
09:35
09:36
09:37
09:38
09:39
09:40
09:41
09:42
09:43
09:44
09:45
09:46
09:47
09:48
09:49
09:50
09:51
09:52
09:53
09:54
09:55
09:56
09:57
09:58
09:59
10:00
10:01
10:02
10:03
10:04
10:05
10:06
10:07
10:08
10:09
10:10
10:11
10:12
10:13
10:14
10:15
10:16
10:17
10:18
10:19
10:20
10:21
10:22
10:23
10:24
10:25
10:26
10:27
10:28
10:29
10:30
10:31
10:32
10:33
10:34
10:35
10:36
10:37
10:38
10:39
10:40
10:41
10:42
10:43
10:44
10:45
10:46
10:47
10:48
10:49
10:50
10:51
10:52
10:53
10:54
10:55
10:56
10:57
10:58
10:59
11:00
11:01
11:02
11:03
11:04
11:05
11:06
11:07
11:08
11:09
11:10
11:11
11:12
11:13
11:14
11:15
11:16
11:17
11:18
11:19
11:20
11:21
11:22
11:23
11:24
11:25
11:26
11:27
11:28
11:29
11:30
11:31
11:32
11:33
11:34
11:35
11:36
11:37
11:38
11:39
11:40
11:41
11:42
11:43
11:44
11:45
11:46
11:47
11:48
11:49
11:50
11:51
11:52
11:53
11:54
11:55
11:56
11:57
11:58
11:59
12:00
12:01
12:02
12:03
12:04
12:05
12:06
12:07
12:08
12:09
12:10
12:11
12:12
12:13
12:14
12:15
12:16
12:17
12:18
12:19
12:20
12:21
12:22
12:23
12:24
12:25
12:26
12:27
12:28
12:29
12:30
12:31
12:32
12:33
12:34
12:35
12:36
12:37
12:38
12:39
12:40
12:41
12:42
12:43
12:44
12:45
12:46
12:47
12:48
12:49
12:50
12:51
12:52
12:53
12:54
12:55
12:56
12:57
12:58
12:59
13:00
13:01
13:02
13:03
13:04
13:05
13:06
13:07
13:08
13:09
13:10
13:11
13:12
13:13
13:14
13:15
13:16
13:17
13:18
13:19
13:20
13:21
13:22
13:23
13:24
13:25
13:26
13:27
13:28
13:29
13:30
13:31
13:32
13:33
13:34
13:35
13:36
13:37
13:38
13:39
13:40
13:41
13:42
13:43
13:44
13:45
13:46
13:47
13:48
13:49
13:50
13:51
13:52
13:53
13:54
13:55
13:56
13:57
13:58
13:59
14:00
14:01
14:02
14:03
14:04
14:05
14:06
14:07
14:08
14:09
14:10
14:11
14:12
14:13
14:14
14:15
14:16
14:17
14:18
14:19
14:20
14:21
14:22
14:23
14:24
14:25
14:26
14:27
14:28
14:29
14:30
14:31
14:32
14:33
14:34
14:35
14:36
14:37
14:38
14:39
14:40
14:41
14:42
14:43
14:44
14:45
14:46
14:47
14:48
14:49
14:50
14:51
14:52
14:53
14:54
14:55
14:56
14:57
14:58
14:59
15:00
15:01
15:02
15:03
15:04
15:05
15:06
15:07
15:08
15:09
15:10
15:11
15:12
15:13
15:14
15:15
15:16
15:17
15:18
15:19
15:20
15:21
15:22
15:23
15:24
15:25
15:26
15:27
15:28
15:29
15:30
15:31
15:32
15:33
15:34
15:35
15:36
15:37
15:38
15:39
15:40
15:41
15:42
15:43
15:44
15:45
15:46
15:47
15:48
15:49
15:50
15:51
15:52
15:53
15:54
15:55
15:56
15:57
15:58
15:59
16:00
16:01
16:02
16:03
16:04
16:05
16:06
16:07
16:08
16:09
16:10
16:11
16:12
16:13
16:14
16:15
16:16
16:17
16:18
16:19
16:20
16:21
16:22
16:23
16:24
16:25
16:26
16:27
16:28
16:29
16:30
16:31
16:32
16:33
16:34
16:35
16:36
16:37
16:38
16:39
16:40
16:41
16:42
16:43
16:44
16:45
16:46
16:47
16:48
16:49
16:50
16:51
16:52
16:53
16:54
16:55
16:56
16:57
16:58
16:59
17:00
17:01
17:02
17:03
17:04
17:05
17:06
17:07
17:08
17:09
17:10
17:11
17:12
17:13
17:14
17:15
17:16
17:17
17:18
17:19
17:20
17:21
17:22
17:23
17:24
17:25
17:26
17:27
17:28
17:29
17:30
17:31
17:32
17:33
17:34
17:35
17:36
17:37
17:38
17:39
17:40
17:41
17:42
17:43
17:44
17:45
17:46
17:47
17:48
17:49
17:50
17:51
17:52
17:53
17:54
17:55
17:56
17:57
17:58
17:59
18:00
18:01
18:02
18:03
18:04
18:05
18:06
18:07
18:08
18:09
18:10
18:11
18:12
18:13
18:14
18:15
18:16
18:17
18:18
18:19
18:20
18:21
18:22
18:23
18:24
18:25
18:26
18:27
18:28
18:29
18:30
18:31
18:32
18:33
18:34
18:35
18:36
18:37
18:38
18:39
18:40
18:41
18:42
18:43
18:44
18:45
18:46
18:47
18:48
18:49
18:50
18:51
18:52
18:53
18:54
18:55
18:56
18:57
18:58
18:59
19:00
19:01
19:02
19:03
19:04
19:05
19:06
19:07
19:08
19:09
19:10
19:11
19:12
19:13
19:14
19:15
19:16
19:17
19:18
19:19
19:20
19:21
19:22
19:23
19:24
19:25
19:26
19:27
19:28
19:29
19:30
19:31
19:32
19:33
19:34
19:35
19:36
19:37
19:38
19:39
19:40
19:41
19:42
19:43
19:44
19:45
19:46
19:47
19:48
19:49
19:50
19:51
19:52
19:53
19:54
19:55
19:56
19:57
19:58
19:59
20:00
20:01
20:02
20:03
20:04
20:05
20:06
20:07
20:08
20:09
20:10
20:11
20:12
20:13
20:14
20:15
20:16
20:17
20:18
20:19
20:20
20:21
20:22
20:23
20:24
20:25
20:26
20:27
20:28
20:29
20:30
20:31
20:32
20:33
20:34
20:35
20:36
20:37
20:38
20:39
20:40
20:41
20:42
20:43
20:44
20:45
20:46
20:47
20:48
20:49
20:50
20:51
20:52
20:53
20:54
20:55
20:56
20:57
20:58
20:59
21:00
21:01
21:02
21:03
21:04
21:05
21:06
21:07
21:08
21:09
21:10
21:11
21:12
21:13
21:14
21:15
21:16
21:17
21:18
21:19
21:20
21:21
21:22
21:23
21:24
21:25
21:26
21:27
21:28
21:29
21:30
21:31
21:32
21:33
21:34
21:35
21:36
21:37
21:38
21:39
21:40
21:41
21:42
21:43
21:44
21:45
21:46
21:47
21:48
21:49
21:50
21:51
21:52
21:53
21:54
21:55
21:56
21:57
21:58
21:59
22:00
22:01
22:02
22:03
22:04
22:05
22:06
22:07
22:08
22:09
22:10
22:11
22:12
22:13
22:14
22:15
22:16
22:17
22:18
22:19
22:20
22:21
22:22
22:23
22:24
22:25
22:26
22:27
22:28
22:29
22:30
22:31
22:32
22:33
22:34
22:35
22:36
22:37
22:38
22:39
22:40
22:41
22:42
22:43
22:44
22:45
22:46
22:47
22:48
22:49
22:50
22:51
22:52
22:53
22:54
22:55
22:56
22:57
22:58
22:59
23:00
23:01
23:02
23:03
23:04
23:05
23:06
23:07
23:08
23:09
23:10
23:11
23:12
23:13
23:14
23:15
23:16
23:17
23:18
23:19
23:20
23:21
23:22
23:23
23:24
23:25
23:26
23:27
23:28
23:29
23:30
23:31
23:32
23:33
23:34
23:35
23:36
23:37
23:38
23:39
23:40
23:41
23:42
23:43
23:44
23:45
23:46
23:47
23:48
23:49
23:50
23:51
23:52
23:53
23:54
23:55
23:56
23:57
23:58
23:59
martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
1
2
3
4
5
00:00
00:01
00:02
00:03
00:04
00:05
00:06
00:07
00:08
00:09
00:10
00:11
00:12
00:13
00:14
00:15
00:16
00:17
00:18
00:19
00:20
00:21
00:22
00:23
00:24
00:25
00:26
00:27
00:28
00:29
00:30
00:31
00:32
00:33
00:34
00:35
00:36
00:37
00:38
00:39
00:40
00:41
00:42
00:43
00:44
00:45
00:46
00:47
00:48
00:49
00:50
00:51
00:52
00:53
00:54
00:55
00:56
00:57
00:58
00:59
01:00
01:01
01:02
01:03
01:04
01:05
01:06
01:07
01:08
01:09
01:10
01:11
01:12
01:13
01:14
01:15
01:16
01:17
01:18
01:19
01:20
01:21
01:22
01:23
01:24
01:25
01:26
01:27
01:28
01:29
01:30
01:31
01:32
01:33
01:34
01:35
01:36
01:37
01:38
01:39
01:40
01:41
01:42
01:43
01:44
01:45
01:46
01:47
01:48
01:49
01:50
01:51
01:52
01:53
01:54
01:55
01:56
01:57
01:58
01:59
02:00
02:01
02:02
02:03
02:04
02:05
02:06
02:07
02:08
02:09
02:10
02:11
02:12
02:13
02:14
02:15
02:16
02:17
02:18
02:19
02:20
02:21
02:22
02:23
02:24
02:25
02:26
02:27
02:28
02:29
02:30
02:31
02:32
02:33
02:34
02:35
02:36
02:37
02:38
02:39
02:40
02:41
02:42
02:43
02:44
02:45
02:46
02:47
02:48
02:49
02:50
02:51
02:52
02:53
02:54
02:55
02:56
02:57
02:58
02:59
03:00
03:01
03:02
03:03
03:04
03:05
03:06
03:07
03:08
03:09
03:10
03:11
03:12
03:13
03:14
03:15
03:16
03:17
03:18
03:19
03:20
03:21
03:22
03:23
03:24
03:25
03:26
03:27
03:28
03:29
03:30
03:31
03:32
03:33
03:34
03:35
03:36
03:37
03:38
03:39
03:40
03:41
03:42
03:43
03:44
03:45
03:46
03:47
03:48
03:49
03:50
03:51
03:52
03:53
03:54
03:55
03:56
03:57
03:58
03:59
04:00
04:01
04:02
04:03
04:04
04:05
04:06
04:07
04:08
04:09
04:10
04:11
04:12
04:13
04:14
04:15
04:16
04:17
04:18
04:19
04:20
04:21
04:22
04:23
04:24
04:25
04:26
04:27
04:28
04:29
04:30
04:31
04:32
04:33
04:34
04:35
04:36
04:37
04:38
04:39
04:40
04:41
04:42
04:43
04:44
04:45
04:46
04:47
04:48
04:49
04:50
04:51
04:52
04:53
04:54
04:55
04:56
04:57
04:58
04:59
05:00
05:01
05:02
05:03
05:04
05:05
05:06
05:07
05:08
05:09
05:10
05:11
05:12
05:13
05:14
05:15
05:16
05:17
05:18
05:19
05:20
05:21
05:22
05:23
05:24
05:25
05:26
05:27
05:28
05:29
05:30
05:31
05:32
05:33
05:34
05:35
05:36
05:37
05:38
05:39
05:40
05:41
05:42
05:43
05:44
05:45
05:46
05:47
05:48
05:49
05:50
05:51
05:52
05:53
05:54
05:55
05:56
05:57
05:58
05:59
06:00
06:01
06:02
06:03
06:04
06:05
06:06
06:07
06:08
06:09
06:10
06:11
06:12
06:13
06:14
06:15
06:16
06:17
06:18
06:19
06:20
06:21
06:22
06:23
06:24
06:25
06:26
06:27
06:28
06:29
06:30
06:31
06:32
06:33
06:34
06:35
06:36
06:37
06:38
06:39
06:40
06:41
06:42
06:43
06:44
06:45
06:46
06:47
06:48
06:49
06:50
06:51
06:52
06:53
06:54
06:55
06:56
06:57
06:58
06:59
07:00
07:01
07:02
07:03
07:04
07:05
07:06
07:07
07:08
07:09
07:10
07:11
07:12
07:13
07:14
07:15
07:16
07:17
07:18
07:19
07:20
07:21
07:22
07:23
07:24
07:25
07:26
07:27
07:28
07:29
07:30
07:31
07:32
07:33
07:34
07:35
07:36
07:37
07:38
07:39
07:40
07:41
07:42
07:43
07:44
07:45
07:46
07:47
07:48
07:49
07:50
07:51
07:52
07:53
07:54
07:55
07:56
07:57
07:58
07:59
08:00
08:01
08:02
08:03
08:04
08:05
08:06
08:07
08:08
08:09
08:10
08:11
08:12
08:13
08:14
08:15
08:16
08:17
08:18
08:19
08:20
08:21
08:22
08:23
08:24
08:25
08:26
08:27
08:28
08:29
08:30
08:31
08:32
08:33
08:34
08:35
08:36
08:37
08:38
08:39
08:40
08:41
08:42
08:43
08:44
08:45
08:46
08:47
08:48
08:49
08:50
08:51
08:52
08:53
08:54
08:55
08:56
08:57
08:58
08:59
09:00
09:01
09:02
09:03
09:04
09:05
09:06
09:07
09:08
09:09
09:10
09:11
09:12
09:13
09:14
09:15
09:16
09:17
09:18
09:19
09:20
09:21
09:22
09:23
09:24
09:25
09:26
09:27
09:28
09:29
09:30
09:31
09:32
09:33
09:34
09:35
09:36
09:37
09:38
09:39
09:40
09:41
09:42
09:43
09:44
09:45
09:46
09:47
09:48
09:49
09:50
09:51
09:52
09:53
09:54
09:55
09:56
09:57
09:58
09:59
10:00
10:01
10:02
10:03
10:04
10:05
10:06
10:07
10:08
10:09
10:10
10:11
10:12
10:13
10:14
10:15
10:16
10:17
10:18
10:19
10:20
10:21
10:22
10:23
10:24
10:25
10:26
10:27
10:28
10:29
10:30
10:31
10:32
10:33
10:34
10:35
10:36
10:37
10:38
10:39
10:40
10:41
10:42
10:43
10:44
10:45
10:46
10:47
10:48
10:49
10:50
10:51
10:52
10:53
10:54
10:55
10:56
10:57
10:58
10:59
11:00
11:01
11:02
11:03
11:04
11:05
11:06
11:07
11:08
11:09
11:10
11:11
11:12
11:13
11:14
11:15
11:16
11:17
11:18
11:19
11:20
11:21
11:22
11:23
11:24
11:25
11:26
11:27
11:28
11:29
11:30
11:31
11:32
11:33
11:34
11:35
11:36
11:37
11:38
11:39
11:40
11:41
11:42
11:43
11:44
11:45
11:46
11:47
11:48
11:49
11:50
11:51
11:52
11:53
11:54
11:55
11:56
11:57
11:58
11:59
12:00
12:01
12:02
12:03
12:04
12:05
12:06
12:07
12:08
12:09
12:10
12:11
12:12
12:13
12:14
12:15
12:16
12:17
12:18
12:19
12:20
12:21
12:22
12:23
12:24
12:25
12:26
12:27
12:28
12:29
12:30
12:31
12:32
12:33
12:34
12:35
12:36
12:37
12:38
12:39
12:40
12:41
12:42
12:43
12:44
12:45
12:46
12:47
12:48
12:49
12:50
12:51
12:52
12:53
12:54
12:55
12:56
12:57
12:58
12:59
13:00
13:01
13:02
13:03
13:04
13:05
13:06
13:07
13:08
13:09
13:10
13:11
13:12
13:13
13:14
13:15
13:16
13:17
13:18
13:19
13:20
13:21
13:22
13:23
13:24
13:25
13:26
13:27
13:28
13:29
13:30
13:31
13:32
13:33
13:34
13:35
13:36
13:37
13:38
13:39
13:40
13:41
13:42
13:43
13:44
13:45
13:46
13:47
13:48
13:49
13:50
13:51
13:52
13:53
13:54
13:55
13:56
13:57
13:58
13:59
14:00
14:01
14:02
14:03
14:04
14:05
14:06
14:07
14:08
14:09
14:10
14:11
14:12
14:13
14:14
14:15
14:16
14:17
14:18
14:19
14:20
14:21
14:22
14:23
14:24
14:25
14:26
14:27
14:28
14:29
14:30
14:31
14:32
14:33
14:34
14:35
14:36
14:37
14:38
14:39
14:40
14:41
14:42
14:43
14:44
14:45
14:46
14:47
14:48
14:49
14:50
14:51
14:52
14:53
14:54
14:55
14:56
14:57
14:58
14:59
15:00
15:01
15:02
15:03
15:04
15:05
15:06
15:07
15:08
15:09
15:10
15:11
15:12
15:13
15:14
15:15
15:16
15:17
15:18
15:19
15:20
15:21
15:22
15:23
15:24
15:25
15:26
15:27
15:28
15:29
15:30
15:31
15:32
15:33
15:34
15:35
15:36
15:37
15:38
15:39
15:40
15:41
15:42
15:43
15:44
15:45
15:46
15:47
15:48
15:49
15:50
15:51
15:52
15:53
15:54
15:55
15:56
15:57
15:58
15:59
16:00
16:01
16:02
16:03
16:04
16:05
16:06
16:07
16:08
16:09
16:10
16:11
16:12
16:13
16:14
16:15
16:16
16:17
16:18
16:19
16:20
16:21
16:22
16:23
16:24
16:25
16:26
16:27
16:28
16:29
16:30
16:31
16:32
16:33
16:34
16:35
16:36
16:37
16:38
16:39
16:40
16:41
16:42
16:43
16:44
16:45
16:46
16:47
16:48
16:49
16:50
16:51
16:52
16:53
16:54
16:55
16:56
16:57
16:58
16:59
17:00
17:01
17:02
17:03
17:04
17:05
17:06
17:07
17:08
17:09
17:10
17:11
17:12
17:13
17:14
17:15
17:16
17:17
17:18
17:19
17:20
17:21
17:22
17:23
17:24
17:25
17:26
17:27
17:28
17:29
17:30
17:31
17:32
17:33
17:34
17:35
17:36
17:37
17:38
17:39
17:40
17:41
17:42
17:43
17:44
17:45
17:46
17:47
17:48
17:49
17:50
17:51
17:52
17:53
17:54
17:55
17:56
17:57
17:58
17:59
18:00
18:01
18:02
18:03
18:04
18:05
18:06
18:07
18:08
18:09
18:10
18:11
18:12
18:13
18:14
18:15
18:16
18:17
18:18
18:19
18:20
18:21
18:22
18:23
18:24
18:25
18:26
18:27
18:28
18:29
18:30
18:31
18:32
18:33
18:34
18:35
18:36
18:37
18:38
18:39
18:40
18:41
18:42
18:43
18:44
18:45
18:46
18:47
18:48
18:49
18:50
18:51
18:52
18:53
18:54
18:55
18:56
18:57
18:58
18:59
19:00
19:01
19:02
19:03
19:04
19:05
19:06
19:07
19:08
19:09
19:10
19:11
19:12
19:13
19:14
19:15
19:16
19:17
19:18
19:19
19:20
19:21
19:22
19:23
19:24
19:25
19:26
19:27
19:28
19:29
19:30
19:31
19:32
19:33
19:34
19:35
19:36
19:37
19:38
19:39
19:40
19:41
19:42
19:43
19:44
19:45
19:46
19:47
19:48
19:49
19:50
19:51
19:52
19:53
19:54
19:55
19:56
19:57
19:58
19:59
20:00
20:01
20:02
20:03
20:04
20:05
20:06
20:07
20:08
20:09
20:10
20:11
20:12
20:13
20:14
20:15
20:16
20:17
20:18
20:19
20:20
20:21
20:22
20:23
20:24
20:25
20:26
20:27
20:28
20:29
20:30
20:31
20:32
20:33
20:34
20:35
20:36
20:37
20:38
20:39
20:40
20:41
20:42
20:43
20:44
20:45
20:46
20:47
20:48
20:49
20:50
20:51
20:52
20:53
20:54
20:55
20:56
20:57
20:58
20:59
21:00
21:01
21:02
21:03
21:04
21:05
21:06
21:07
21:08
21:09
21:10
21:11
21:12
21:13
21:14
21:15
21:16
21:17
21:18
21:19
21:20
21:21
21:22
21:23
21:24
21:25
21:26
21:27
21:28
21:29
21:30
21:31
21:32
21:33
21:34
21:35
21:36
21:37
21:38
21:39
21:40
21:41
21:42
21:43
21:44
21:45
21:46
21:47
21:48
21:49
21:50
21:51
21:52
21:53
21:54
21:55
21:56
21:57
21:58
21:59
22:00
22:01
22:02
22:03
22:04
22:05
22:06
22:07
22:08
22:09
22:10
22:11
22:12
22:13
22:14
22:15
22:16
22:17
22:18
22:19
22:20
22:21
22:22
22:23
22:24
22:25
22:26
22:27
22:28
22:29
22:30
22:31
22:32
22:33
22:34
22:35
22:36
22:37
22:38
22:39
22:40
22:41
22:42
22:43
22:44
22:45
22:46
22:47
22:48
22:49
22:50
22:51
22:52
22:53
22:54
22:55
22:56
22:57
22:58
22:59
23:00
23:01
23:02
23:03
23:04
23:05
23:06
23:07
23:08
23:09
23:10
23:11
23:12
23:13
23:14
23:15
23:16
23:17
23:18
23:19
23:20
23:21
23:22
23:23
23:24
23:25
23:26
23:27
23:28
23:29
23:30
23:31
23:32
23:33
23:34
23:35
23:36
23:37
23:38
23:39
23:40
23:41
23:42
23:43
23:44
23:45
23:46
23:47
23:48
23:49
23:50
23:51
23:52
23:53
23:54
23:55
23:56
23:57
23:58
23:59