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
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 6 Ianuarie 2025
Un produs marca Rentrop&Straton
Contine toate actele normative din domeniu, actualizate la zi
portalsalarizare.ro
  • Newsletter GRATUIT
  • Aboneaza-te acum la PortalSalarizare.ro si primesti GRATUIT Raportul Special "Modificari semnificative privind Salarizarea".
    Modificari semnificative privind Salarizarea
    Da, vreau informatii despre produsele Rentrop&Straton. Sunt de acord ca datele personale sa fie prelucrate conform Regulamentul UE 679/2016

Avantaj diferenta pana la pretul pietei. Contributii sociale

valabil la 17 Sep 2024
Rodica Mantescu Raspuns oferit de
Rodica Mantescu

Consilier juridic

Intrebare: Buna ziua,

O societate comerciala vinde un autoturism la valoarea neamortizata catre o persoana fizica (angajat al societatii), insa sub valoarea de piata. Conform art 76 alin 2 lit s coroborat cu art 76 alin 3 lit b din Codul fiscal, bunurile vandute salariatilor la un pret mai mic decat pretul pietei sunt considerate avantaje salariale (impozabile). Ce contributi sociale se platesc pentru acest tip de avantaj si cine trebuie sa le suporte? In situatia in care le suporta angajatul, care este modalitatea prin care acesta ar putea achita aceste taxe?

Tip societate: S.C.S.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 4711

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Clic aici pentru a te convinge de utilitatea raspunsurilor oferite de expertii portalsalarizare.ro

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 17 sep 2024.

Login utilizator

De ce sa ma inregistrez?

  • PortalSalarizare.ro ofera acces permanent la o multitudine de intrebari si raspunsuri din toate domeniile relevante pentru un contabil sau responsabil cu salarizarea. O simpla cautare dupa subiectul (cuvantul-cheie) care te intereseaza si gasesti zeci de spete asemanatoare cu a ta, unele poate chiar identice, deja solutionate de specialisti!
     
  • PortalSalarizare.ro este locul unde specialisti si consultanti in salarizare sunt permanent prezenti, pregatiti sa-ti ofere cele mai bune solutii pentru problemele tale de salarizare. Garantam raspunsuri in max. 72 de ore de la adresarea intrebarii in portal si pe loc, prin intermediul telefonului, in fiecare zi de joi a saptamanii.
     
  • In PortalSalarizare.ro ai acces la modele de formulare si declaratii necesare in relatia cu ANAF si ITM, toate in concordanta perfecta cu prevederile legale in vigoare, actualizate permanent.
     
  • PortalSalarizare.ro asigura o informare profesionista, cu noutati, articole de specialitate, comentarii, recomandari. Practic, beneficiezi de un adevarat training zilnic in domeniul salarizarii, esti permanent la curent cu toate modificarile din legislatie si cu solutiile oferite de experti.
SMS
VIZUALIZATI INSTANT acest raspuns, platind prin SMS!
Puteti accesa raspunsul la intrebarea de mai sus, platind prin SMS 10 Euro + TVA.
Apasa butonul "Plateste prin SMS" si urmeaza instructiunile privind procedura de plata folosind telefonul mobil. Odata procedura de plata finalizata, vei putea vizualiza raspunsul chiar in pagina accesata.
Sau CLICK AICI pentru a alege varianta de Abonament pentru 3, 6 ori 12 luni. Veti putea adresa intrebari in mod direct consultantilor si veti putea vedea toate intrebarile si raspunsurile din site. Peste 700 de contabili folosesc zilnic site-ul nostru.

Newsletter portalsalarizare.ro

Modificari semnificative privind Salarizarea

Ramai la curent cu toate solutiile propuse de specialisti.
Aboneaza-te ACUM la Newsletterul portalsalarizare.ro si primesti cadou Raportul special "Modificari semnificative privind Salarizarea"!

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

Intrebari similare din categoria Contributii salariale

28Aug2024

Obligatii contabile privind diferentele de CAS si CASS suportate de catre angajator

de Dani Cucu valabil la 28 Aug 2024
Intrebare: Cum inregistram in contabilitate diferentele de CAS si CASS suportate ANGAJATOR conform art.146 aln.5 6. pentru salaritii care au relizat venituri sub salariul minim?
31Iul2024

Salariul brut sub 3.400 lei. Calcul contributii sociale in domeniul constructiilor

de Rodica Mantescu valabil la 31 Iul 2024
Intrebare: Buna ziua. Ma intereseaza pt o firma de constructii cum se calculeaza contributiile si cum se reflecta in D112 un salariat care trece, in cadrul lunii iulie, de la 8 ore cu salariul minim pe ramura la 2 ore aferente salariului minim pe economie, fara sa aiba un alt loc de munca si fiind cu functia de baza la aceasta firma. Multumesc!
26Apr2024

Venituri realizate in perioada de CCC. Contributii sociale

de Rodica Mantescu valabil la 26 Apr 2024
Intrebare: Buna ziua! Pentru cei angajati part time, in timpul concediului de crestere copil, se platesc CAS si CASS la nivelul salariului minim pe economie? Multumesc!
16Nov2023

Absente nemotivate. Calcul CAS si CASS

de Rodica Mantescu valabil la 16 Nov 2023
Intrebare: Buna ziua, Va rog sa ma ajutati cu urmatoarea intrebare: un salariat cu program de 8 ore/zi a lucrat 40 ore in luna octombrie 2023, diferenta de 136 ore a fost pontat absent nemotivat. Angajatorul plateste contributii aferente salariului minim? Multumesc!
05Aug2023

Declaratia 112. Venituri din arenda. CASS

de PortalSalarizare.ro valabil la 05 Aug 2023
Intrebare: O persoana fizica primeste pentru anul 2023, drepturi arenda in valoare de 38.500 lei brut. Cum se incadreaza la plata CASS? La ce se calculeaza? La venit brut sau net dupa aplicare deducere 40%? In contract s-a stipulat ca platitorul de venit trebuie sa achite si CASS.Cum plateste acesta? In acest caz cum procedam? Cum apare in D112?
05Iul2023

Intreprindere familiala. Obligatii declarative

de PortalSalarizare.ro valabil la 05 Iul 2023
Intrebare: O intreprindere familiala constituita din 2 membri ai familiei, respectiv mama cu o cota de 90% si fiica acesteia cu o cota de 10% realizeaza venituri din activitatea de cultura a cerealelor si venituri din inchirierea unui imobil cu destinatia de spatiu comercial, imobil care este proprietatea mamei si pus la dispozitia intreprinderii familiale in baza unui contract de comodat. Veniturile din ...
x
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
ianuarie
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
29
30
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
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