Escolar Documentos
Profissional Documentos
Cultura Documentos
PROIECT ECONOMIC
Profesor:
Prof. univ. dr. Willi Pavaloaia
Sudent:
Petronela Dinu
Bacau
2011
Diagnosticul firmei
Studiu de caz S.C. VADEMECUM
COMSERV S.R.L. Brasov
Profesor:
Prof. univ. dr. Willi Pavaloaia
Sudent:
Petronela Dinu
Bacau
2011
C U P R I N S
ntocmit
reglementare,
constrngeri
care
formale
n
e
principal
de
care
origine
pe
baza
unei
naional
afecteaz
uneori
sau
reglementri.
internaional
semnificaia
Aceast
implic
economic
CAPITOLUL II
ANALIZA STRUCTURI PATRIMONIALE A INTREPRINDERII
privind
structura
activului
reflecta
apartenenta
RAI =
AI
*100
TA
RIN =
IN
*100
TA
RIC =
IC
*100
TA
Nivelul
indicatorului
este
influentat
de
politica
de
RIF =
IF
*100
TA
RACR =
ACR
*100
TA
RS =
Stocuri
*100
TA
RCC =
Acest
CC
*100
TA
indicator
evidentiaza
impoartanta
portofoliului
de
creante
RDPB =
DPB
*100
TA
RST =
CPM
*100
TP
CP
*100
CPM
DT
*100
TP
RDts =
Dat.t.s.
*100
TP
CAPITOLUL III
imobilizarile
corporale
si
necorporale
supuse
amortizarii
au
numai
sistemul
financiar
al
intreprinderii
poate
determina
stocurile sunt mai mult sau mai putin lichide in functie de elementele
care le compun (materii prime, produse in curs de fabricatie, produ se
finite, marfuri), elemnete care au o anumita utilitate, respectiv
valoare la un moment dat pe piata;
RLC =
Active.curente
*100
Pasive.cutente
RLR =
ACR
*100
Datorii.curente( DEX )
RLI =
DPB
*100
DEX
11
RLV =
DPB
*100
CRT
de
solvabilitate
care
constituie
condiia
financiar
de
supravieuire.
ntreprinderea poate cunoate dificulti financiare periodice, ca de
exemplu ntrzierea plilor n anumite momente ale anului sau n perioade de
accelerare a creterii. Chiar dac viabilitatea ntreprinderii nu este pus n
pericol, imaginea sa se poate degrada datorit perturbrilor periodice. Astfel, o
reputaie de ru platnic sau o anumit suspiciune asupra soliditii sale
financiare poate genera cel puin dou efecte. Pe de o parte, anumii furnizori
12
scurt
de
ctre
activul
circulant.
valoare
unitar
arat
exprimarea
sintetica
corelatiilor
implicate
de
echilibrul
RATELE DE INDATORARE
RICPR =
Total.datorii. pe.termen.lung
*100
Capital. propriu
II.
Total.datorii
*100
Total.active
RAD =
Daca rata este mai mare decat 1, riscul financiar este foarte mare pentru
ca intreprinderea nu reuseste sa degaje un profit din exploatare care sa
acopere cheltuielile cu dobanzile.
Daca rate este mai mare decat 4, bancile apreciaza ca riscul financiar
este forate redus.
2. Rata de acoperire a cheltuielilor fixe
RACF =
III.
CP
*100
CP + Capita l.im prumutat
15
FR
Stocuri
CP
*100
ACtive.totale
RFI =
CP
*100
Active.Im obilizate
16
CAPITOLUL VI
STUDIU DE CAZ
Identitate
Cadrul juridic
Amplasament
are
sediul
in
Brasov , Str.
Obiectul de activitate
17
sale
difera
in
functie
de
calitatea
produselor.
Scopul
Structura organizatorica
Organizarea
si conducerea contabilitatii
si
gestioneaza
informatiile
necesare
completarii
bilantului
bugete interne.
serviciul contabilitate ;
serviciul financiar ;
20
operatiunilor
economice
efectuate
de
societate ,
directorului
economic , asigura
prin
subordonatii
sai ,
evidenta :
-
calculul , contabilizarea
si
plata
impozitelor
si
taxelor
datorate
stabilite
de
tertilor , trezoreriei
Legea
se
82 / 1991 , precum
face
si
conform
legislatiei
in
normelor
vigoare ,
preturi , analiza
economica
si
BVC , este
preturilor
produselor
efectuate , negociaza
cu
partenerii
d ) Serviciul
CFP
asigura
efectuarea
controlului
preventiv
si
prin
cel
de
CFI , care
urmareste
evidentierea
si
Judetul: 08--BRASOV
Persoana juridica: S.C. VADEMECUM COMSERV S.R.L.
Adresa: localitatea BRASOV, str. BISERICII ROMANE, nr. 78
Numar din registrul comertului: J/708/1996
Forma de proprietate: 35--Societati comerciale cu raspundere limitata
Activitatea preponderenta (cod si denumire clasa CAEN): 5147--Comert cu ridicata al altor bunuri de
consum nealimentare n.c.a.
Cod de identificare fiscala: 8243960
BILANT
la data de 31.12.2008
Formularul 10
- lei ______________________________________________________________________________________
|
Denumirea indicatorului
|Nr.|
SOLD LA
|
|
|rd.|_______________________________|
|
|
| 01.01.2005
| 31.12.2005
|
|__________________________________________________|___|_______________________________|
|
A
| B |
1
|
2
|
|__________________________________________________|___|_______________|_______________|
|A. ACTIVE IMOBILIZATE
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|I. IMOBILIZARI NECORPORALE
| 01|
0|
0|
|__________________________________________________|___|_______________|_______________|
|II. IMOBILIZARI CORPORALE
| 02|
35492|
36392|
|__________________________________________________|___|_______________|_______________|
|III.IMOBILIZARI FINANCIARE
| 03|
0|
0|
|__________________________________________________|___|_______________|_______________|
|ACTIVE IMOBILIZATE - TOTAL (rd. 01 la 03)
| 04|
35492|
36392|
|__________________________________________________|___|_______________|_______________|
|B. ACTIVE CIRCULANTE
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|I. STOCURI
| 05|
60108|
34009|
|__________________________________________________|___|_______________|_______________|
|II. CREANTE
| 06|
2960|
5587|
|__________________________________________________|___|_______________|_______________|
|III.INVESTITII FINANCIARE PE TERMEN SCURT
| 07|
0|
0|
|__________________________________________________|___|_______________|_______________|
|IV. CASA SI CONTURI LA BANCI
| 08|
25360|
186397|
|__________________________________________________|___|_______________|_______________|
|ACTIVE CIRCULANTE - TOTAL (rd. 05 la 08)
| 09|
88428|
225993|
|__________________________________________________|___|_______________|_______________|
|C. CHELTUIELI IN AVANS
| 10|
0|
3000|
|__________________________________________________|___|_______________|_______________|
22
|__________________________________________________|___|_______________|_______________|
|1. Cifra de afaceri neta (rd. 02 la 04)
| 01|
136546|
247936|
|__________________________________________________|___|_______________|_______________|
|Productia vanduta
| 02|
2287|
3031|
|__________________________________________________|___|_______________|_______________|
|Venituri din vanzarea marfurilor
| 03|
134259|
244905|
|__________________________________________________|___|_______________|_______________|
|Venituri din subventii de exploatare aferente
| 04|
0|
0|
|cifrei de afaceri nete
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|2. Variatia stocurilor
------- Sold C
| 05|
0|
1200|
|__________________________________________________|___|_______________|_______________|
|
------- Sold D
| 06|
0|
0|
|__________________________________________________|___|_______________|_______________|
|3. Productia imobilizata
| 07|
0|
0|
|__________________________________________________|___|_______________|_______________|
|4. Alte venituri din exploatare
| 08|
0|
2100|
|__________________________________________________|___|_______________|_______________|
|VENITURI DIN EXPLOATARE - TOTAL
| 09|
136546|
251236|
|(rd. 01+05-06+07+08)
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|5. a) Cheltuieli cu materiile prime si materialele| 10|
2759|
11657|
|consumabile
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|Alte cheltuieli materiale
| 11|
11133|
5303|
|__________________________________________________|___|_______________|_______________|
|
b) Alte cheltuieli din afara(cu energie si apa)| 12|
0|
923|
|__________________________________________________|___|_______________|_______________|
|
c) Cheltuieli privind marfurile
| 13|
110384|
180302|
|__________________________________________________|___|_______________|_______________|
|6. Cheltuieli cu personalul (rd. 15+16), din care:| 14|
0|
7468|
|__________________________________________________|___|_______________|_______________|
|
a) Salarii
| 15|
0|
5625|
|__________________________________________________|___|_______________|_______________|
|
b) Cheltuieli cu asigurarile si protectia
| 16|
0|
1843|
|sociala
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|7. a) Amortizari si provizioane pentru deprecierea| 17|
226|
4100|
|imobilizarilor corporale si necorporale (rd.18-19)|
|
|
|
|__________________________________________________|___|_______________|_______________|
|
a.1) Cheltuieli
| 18|
226|
4100|
|__________________________________________________|___|_______________|_______________|
|
a.2) Venituri
| 19|
0|
0|
|__________________________________________________|___|_______________|_______________|
|
b) Ajustarea valorii activelor circulante
| 20|
0|
600|
|(rd. 21-22)
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|
b.1) Cheltuieli
| 21|
0|
1200|
|__________________________________________________|___|_______________|_______________|
|
b.2) Venituri
| 22|
0|
600|
|__________________________________________________|___|_______________|_______________|
|8. Alte cheltuieli de exploatare (rd. 24 la 26)
| 23|
2500|
20431|
|__________________________________________________|___|_______________|_______________|
|
8.1. Cheltuieli privind prestatiile externe
| 24|
2500|
20126|
|__________________________________________________|___|_______________|_______________|
|
8.2. Cheltuieli cu alte impozite, taxe si
| 25|
0|
125|
|varsaminte asimilate
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|
8.3. Cheltuieli cu despagubiri, donatii si
| 26|
0|
180|
|activele cedate
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|Ajustari privind provizioanele pentru riscuri si | 27|
0|
0|
|cheltuieli (rd. 28-29)
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|
- Cheltuieli
| 28|
0|
0|
|__________________________________________________|___|_______________|_______________|
|--------------------------------------------------------------------------------------|
|
- Venituri
| 29|
0|
0|
|__________________________________________________|___|_______________|_______________|
|CHELTUIELI DE EXPLOATARE - TOTAL
| 30|
127002|
230784|
|(rd. 10 la 14+17+20+23+27)
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|REZULTATUL DIN EXPLOATARE - Profit
(rd. 09-30) | 31|
9544|
20452|
|__________________________________________________|___|_______________|_______________|
|
- Pierdere (rd. 30-09) | 32|
0|
0|
|__________________________________________________|___|_______________|_______________|
|9. Venituri din interese de participare
| 33|
0|
0|
|__________________________________________________|___|_______________|_______________|
|
- din care, in cadrul grupului
| 34|
0|
0|
|__________________________________________________|___|_______________|_______________|
|10. Venituri din alte investitii financiare si
| 35|
0|
0|
|creante care fac parte din activele imobilizate
|
|
|
|
24
|__________________________________________________|___|_______________|_______________|
|
- din care, in cadrul grupului
| 36|
0|
0|
|__________________________________________________|___|_______________|_______________|
|11. Venituri din dobanzi
| 37|
29|
29|
|__________________________________________________|___|_______________|_______________|
|
- din care, in cadrul grupului
| 38|
0|
0|
|__________________________________________________|___|_______________|_______________|
|Alte venituri financiare
| 39|
0|
1590|
|__________________________________________________|___|_______________|_______________|
|VENITURI FINANCIARE - TOTAL (rd. 33+35+37+39)
| 40|
29|
1619|
|__________________________________________________|___|_______________|_______________|
|12. Ajustarea valorii imobilizarilor financiare
| 41|
0|
0|
|si a investitiilor financiare detinute ca active |
|
|
|
|circulante (rd. 42-43)
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|
- Cheltuieli
| 42|
0|
0|
|__________________________________________________|___|_______________|_______________|
|
- Venituri
| 43|
0|
0|
|__________________________________________________|___|_______________|_______________|
|13. Cheltuieli privind dobanzile
| 44|
0|
0|
|__________________________________________________|___|_______________|_______________|
|
- din care, in cadrul grupului
| 45|
0|
0|
|__________________________________________________|___|_______________|_______________|
|Alte cheltuieli financiare
| 46|
0|
0|
|__________________________________________________|___|_______________|_______________|
|CHELTUIELI FINANCIARE - TOTAL (rd. 41+44+46)
| 47|
0|
0|
|__________________________________________________|___|_______________|_______________|
|REZULTATUL FINANCIAR - Profit
(rd. 40-47)
| 48|
29|
1619|
|__________________________________________________|___|_______________|_______________|
|
- Pierdere (rd. 47-40)
| 49|
0|
0|
|__________________________________________________|___|_______________|_______________|
|14. REZULTATUL CURENT - Profit
(rd. 09+40-30-47)| 50|
9573|
22071|
|__________________________________________________|___|_______________|_______________|
|
- Pierdere (rd. 30+47-09-40)| 51|
0|
0|
|__________________________________________________|___|_______________|_______________|
|15. Venituri extraordinare
| 52|
0|
0|
|__________________________________________________|___|_______________|_______________|
|16. Cheltuieli extraordinare
| 53|
0|
0|
|__________________________________________________|___|_______________|_______________|
|17. REZULTATUL EXTRAORDINAR - Profit
(rd. 52-53)| 54|
0|
0|
|__________________________________________________|___|_______________|_______________|
|
- Pierdere (rd. 53-52)| 55|
0|
0|
|__________________________________________________|___|_______________|_______________|
|VENITURI TOTALE (rd. 09+40+52)
| 56|
136575|
252855|
|__________________________________________________|___|_______________|_______________|
|CHELTUIELI TOTALE (rd. 30+47+53)
| 57|
127002|
230784|
|__________________________________________________|___|_______________|_______________|
|18. REZULTATUL BRUT - Profit
(rd. 56-57)
| 58|
9573|
22071|
|__________________________________________________|___|_______________|_______________|
|
- Pierdere (rd. 57-56)
| 59|
0|
0|
|__________________________________________________|___|_______________|_______________|
|19. IMPOZITUL PE PROFIT
| 60|
0|
0|
|__________________________________________________|___|_______________|_______________|
|20. Alte cheltuieli cu impozite care nu apar in
| 61|
420|
1252|
|elementele de mai sus
|
|
|
|
|__________________________________________________|___|_______________|_______________|
|21. REZULTATUL NET AL EXERCITIULUI FINANCIAR
|
|
|
|
|
- Profit
(rd. 58-59-60-61)
| 62|
9153|
20819|
|__________________________________________________|___|_______________|_______________|
|
- Pierdere (rd. 59+60+61-58)
| 63|
0|
|
__________________________________________________|___|_______________|_______________|
31.12.2004
35.492
31.12.200
5
36.392
25
- I necorporale
- I corporale
- I financiare (> 1 an)
- creante ( > 1 an )
A.C.R. net ( < 1 an )
- stocuri
- creante clienti ( < 1 an)
- DPB
- imobilizari financiare (< 1 an)
TOTAL ACTIV
RESURSE = PASIV
Capitaluri permanente
- capital social
- rezerve
- subventii
- rezultatul neraportat
- provizioane > 1 an
- datorii pe termen mediu si lung > 1 an
Datorii pe termen scurt (< 1 an)
- datorii financiare CBC credite bancare
curente
- datorii financiare
- provizioane ( < 1 an)
TOTAL PASIV
0
35.492
0
0
88.428
60.108
2.960
25.360
0
123.920
0
36.392
0
0
228.993
34.009
8.587
186.397
0
265.385
42.984
20.000
13.830
0
9.154
0
0
80.936
159.650
20.000
18.830
0
20.820
0
100.000
105.735
80.936
0
0
123.920
105.735
0
0
265.385
31.12.200
4
46.942
46.942
88.428
31.12.2005
51.942
51.942
229.593
26
58.532
4.536
25.360
135.370
42.809
387
186.397
281.535
54.434
42.984
11.450
0
80.936
77.564
3.372
0
135.370
175.800
60.250
15.550
100.000
105.735
102.363
3.372
0
281.535
AI
*100
TA
RAI 2004 =
AI
35.492
*100 =
*100 = 28, 64%
TA
123.920
RAI 2005 =
AI
36.392
*100 =
*100 = 13, 71%
TA
265.385
RIN =
IN
*100
TA
RIN 2004 =
IN
*100 = 0
TA
RIN 2005 =
IN
*100 = 0
TA
RIC =
IC
*100
TA
RIC 2004 =
IC
35.492
*100 =
*100 = 28, 64%
TA
123.920
RIC 2005 =
IC
36.392
*100 =
*100 = 13, 71%
TA
265.385
RIF =
IF
*100
TA
RIF 2004 =
IF
*100 = 0
TA
RIF 2005 =
IF
*100 = 0
TA
RACR =
ACR
*100
TA
RACR 2004 =
ACR
88.428
*100 =
*100 = 71,36%
TA
123.920
RACR 2005 =
ACR
228.993
*100 =
*100 = 86, 29%
TA
265.385
a. Rata stocurilor
RS =
Stocuri
*100
TA
RS 2004 =
Stocuri
60.108
*100 =
*100 = 48,51%
TA
123.920
RS 2005 =
Stocuri
34.009
*100 =
*100 = 12,81%
TA
265.385
28
CC
*100
TA
RCC 2004 =
CC
2.960
*100 =
*100 = 2,39%
TA
123.920
RCC 2005 =
CC
8.587
*100 =
*100 = 3, 24%
TA
265.385
Acest
indicator
evidentiaza
impoartanta
portofoliului
de
creante
RDPB =
DPB
*100
TA
RDPB 2004 =
DPB
25.360
*100 =
*100 = 20, 46%
TA
123.920
RDPB 2005 =
DPB
186.397
*100 =
*100 = 70, 24%
TA
265.385
RST =
CPM
*100
TP
RST 2004 =
CPM
42.984
*100 =
*100 = 34, 69%
TP
123.920
RST 2005 =
CPM
159.650
*100 =
*100 = 60,16%
TP
265.385
RAF =
CP
*100
CPM
RAF 2004 =
CP
42.984
*100 =
*100 = 100%
CPM
42.984
29
RAF 2005 =
CP
59.650
*100 =
*100 = 37,36%
CPM
159.650
DT
*100
TP
RDT 2004 =
DT
80.936
*100 =
*100 = 65, 29%
TP
123.920
RDT 2005 =
DT
105.735
*100 =
*100 = 39,84%
TP
265.385
Dat.t.s.
*100
TP
RDts 2004 =
Dat.t.s.
*100 = 0
TP
RDts 2005 =
Dat.t.s.
*100 = 0
TP
Active.curente
*100
Pasive.cutente
30
RLC 2004 =
Active.curente
88.428 60.108
*100 =
*100 = 34,99%
Pasive.cutente
80.936
RLC 2005 =
Active.curente
228.993 34.009
*100 =
*100 = 184, 41%
Pasive.cutente
105.735
RLR =
ACR
*100
Datorii.curente( DEX )
RLR 2004 =
ACR
88.428
*100 =
*100 = 109, 26%
Datorii.curente( DEX )
80.936
RLR 2005 =
ACR
228.993
*100 =
*100 = 216,57%
Datorii.curente( DEX )
105.735
RLI =
DPB
*100
DEX
RLI 2004 =
DPB
25.360
*100 =
*100 = 31,33%
DEX
80.936
RLI 2005 =
DPB
186.397
*100 =
*100 = 176, 29%
DEX
105.735
RLV =
DPB
*100
CRT
RLV 2004 =
DPB
*100 = 0
CRT
RLV 2005 =
DPB
*100 = 0
CRT
31
RSP =
CP
*100
CP + CRT
RSP 2004 =
CP
42.984
*100 =
*100 = 100%
CP + CRT
42.984
RSP 2005 =
CP
59.650
*100 =
*100 = 100%
CP + CRT
59.650
RSG =
Activ.total
*100
Datorii.totale
RSG 2004 =
Activ.total
123.920
*100 =
*100 = 153,11%
Datorii.totale
80.936
RSG 2005 =
Activ.total
265.385
*100 =
*100 = 250,99%
Datorii.totale
105.735
RSG =
CP
*100
Datorii. pe.termen.lung
RSG 2004 =
CP
*100 = 0
Datorii. pe.termen.lung
RSG 2005 =
CP
59.650
*100 =
*100 = 59, 65%
Datorii. pe.termen.lung
100.000
RSG =
RSG 2004 =
CAF
*100
Datorii. pe.termen.lung
CAF
9.379
*100 =
*100 = 9,34%
Datorii. pe.termen.lung
100.000
32
CAF
25.519
*100 =
*100 = 25,52%
Datorii. pe.termen.lung
100.000
RSG 2005 =
RIT =
RIT 2004 =
Datorii.totale
80.936
*100 =
*100 = 188, 29%
CP
42.984
RIT 2005 =
Datorii.totale
105.735
*100 =
*100 = 177, 26%
CP
59.650
RITL =
Datorii.mai.mari.de.1.an
*100
CP
RITL 2004 =
Datorii.mai.mari.de.1.an
*100 = 0
CP
RITL 2005 =
Datorii.mai.mari.de.1.an
100.000
*100 =
*100 = 167, 64%
CP
59.650
5. Capacitatea de indatorare
CD =
CP
*100
CPM
CD 2004 =
CP
42.984
*100 =
*100 = 100%
CPM
42.984
CD 2005 =
CP
59.650
*100 =
*100 = 37,36%
CPM
159.650
6. Capacitatea de rambursare
CR =
CAF
*100
Datorii.totale
CR 2004 =
CAF
9.379
*100 =
*100 = 11,59%
Datorii.totale
80.936
33
CR 2005 =
CAF
25.519
*100 =
= 24,13%
Datorii.totale
105.735
RCF =
CF
*100
RE
RCF 2004 =
CF
*100 = 0
RE
RCF 2005 =
CF
*100 = 0
RE
RICPR =
Total.datorii. pe.termen.lung
*100
Capital. propriu
RICPR 2004 =
Total.datorii. pe.termen.lung
*100 = 0
Capital. propriu
RICPR 2005 =
Total.datorii. pe.termen.lung
100.000
*100 =
*100 = 167, 64%
Capital. propriu
59.650
RGI =
Total.datorii
*100
Total.active
RGI 2004 =
Total.datorii
80.936
*100 =
*100 = 91,53%
Total.active
88.428
RGI 2005 =
Total.datorii
105.735
*100 =
*100 = 46,17%
Total.active
228.993
34
RAD =
RAD 2004 =
RAD 2005 =
RACF =
RACF 2004 =
RACF 2005 =
RAF =
CP
*100
CP + Capita l.im prumutat
RAF 2004 =
CP
42.984
*100 =
*100 = 100%
CP + Capita l.im prumutat
42.984
RAF 2005 =
CP
59.650
*100 =
*100 = 37,36%
CP + Capita l.im prumutat
59.650 + 100.00
35
RFS =
FR
Stocuri
RFS 2004 =
FR
7.492
*100 =
*100 = 12, 46%
Stocuri
60.108
RFS 2004 =
FR
123.258
*100 =
*100 = 362, 43%
Stocuri
34.009
RAA =
CP
*100
ACtive.totale
RAA 2004 =
CP
42.984
*100 =
*100 = 48, 61%
ACtive.totale
88.428
RAA 2005 =
CP
59.650
*100 =
*100 = 26, 09%
ACtive.totale
228.993
RFI =
CP
*100
Active.Im obilizate
RFI 2004 =
CP
42.984
*100 =
*100 = 121,11%
Active.Im obilizate
35.492
RFI 2005 =
CP
59.650
*100 =
*100 = 163,91%
Active.Im obilizate
36.392
36
BIBLIOGRAFIE
1. www.contabilul.ro
Iai, 2010
6. Lupu Neculai,Grosu Oana, Finane publice i fiscalitate, Editura Tehnopress, 2009
7. Florea I., Macovei I.C., Florea R., Controlul economic, financiar i gestionar, Editura
37