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Managementul tranzaciilor comerciale

internaionale

S.C. COTNARI S.A

Profesor coordonator:I. Popescu Studeni: grupa 24

Blaga Alexandra

Butac OanaCrdei CtlinDrguanu Elena-SimonaUrsachi Andreea Cristina


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Iai, ianuarie 2009

Cuprins

1. Rezumat executiv.............................................................................................................32. Planificarea operaiunii ( fisa tranzaciilor ):...................................................................93. Identificarea clienilor externi........................................................................................114. Contractarea...................................................................................................................145. Derularea tranzaciei .....................................................................................................20

5.1 Valoarea total a transportului ...............................................................................225.2 Asigurarea mrfurilor...............................................................................................235.3 Documentarea..........................................................................................................24

6. Performanele firmei......................................................................................................24

Bibliografie........................................................................................................................27

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1. Rezumat executiv

Compania S.C. COTNARI S.A. a luat fiin n anul 1948, ca secie a unei ferme de stat,

avnd la vremea aceea 128 hectare plantaii de vie. n prezent, S.C. COTNARI S.A.cultiv aproximativ 1156 hectare plantaii de vie. La nivelul anului 2002, n combinat i

desfurau activitatea cca. 380 de salariai permaneni i aproximativ 400 de muncitori

sezonieri.

Cele mai vndute vinuri la export sunt: Grasa de Cotnari, Feteasca Alb i Tmioasa

Romneasc.

Piaa int aleas este Estonia, metoda de export fiind exportul direct. Estonia ocup locul

3 n ceea ce privete exporturile romneti de vin. S-au vndut un milion de litri de vin

romnesc, n valoare de aproximativ 1,52 milioane de euro, potrivit datelor APEV

(Asociaia Productorilor i Exportatorilor de Vinuri). Preul pltit de aceast ar a fost

de 1,47 euro/litru.

Estonia este o ar cu o capacitate a pieei din ce n ce mai ridicat. Piaa din Estonia este

ntr-o continu evoluie, mai ales n ceea ce privete comportamentul consumatorilor.Acetia ncep s se ndrepte tot mai mult spre vinuri de calitate, crora le devin fideli,

indiferent de sezon.

Consumul mediu pe cap de locuitor n Estonia este de 27,75 litri/locuitor. Cererea de

vinuri de mas cunoate o puternic tendin descendent n timp ce cererea de vinuri de

calitate superioar este relativ constant i chiar n cretere uoar.

Producia sczut de vin a redus stocurile de vin (1,8 milioane hl) la un nivel minim

record de 1,7 milioane hl la sfiritul lui 2007. n mod normal stocurile de vin se situeaz

n jurul cifrei de 4 milioane hl, ceea ce reprezint producia de vinuri pe doi ani medii.

Roada proast pe parcursul ultimilor ani a redus prezena vinurilor estoniene n

magazine. Consumul fiind stabil, de 2 milioane hl, au crescut respectiv i vnzrile de

vinuri importate.

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Regimul de export-import al Estoniei este unul din cele mai liberale din lume. Nu exist

restricii cantitative la import sau export. Principalele produse pentru import sunt

considerate vinurile i lichiorurile. (10% din totalul importurilor agroalimentare).

Pentru piaa din Estonia au fost alese dou soiuri de vin, graie ocuprii primelor locuri n

vnzarea intern. Acestea sunt: Grasa de Cotnari i Frncua de Cotnari.

Frncua de Cotnari, denumit i Vinul de curs lung, constituie un frumos exemplu

de vin sec al podgoriei Cotnari, ncadrndu-se n categoria vinurilor de consum curent

dar, nu de puine ori, i n aceea a vinurilor de calitate superioar.

Frncua de Cotnari este un vin alb, sec, fcnd parte din categoria vinurilor cu denumirede origine controlat(D.O.C).

Culoarea este galben cu nuane verzui, ctignd relativ rapid o limpiditate perfect,

ajungnd s fie "pur ca o lacrim", chiar fr mari intervenii tehnologice.

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Frncua

Aroma i parfumul sunt caracteristice strugurelui bine copt, nota de prospeime i

fructuozitate fiind inconfundabil.Gustul este unic, datorat unei note nviortoare,

susinut de o bun aciditate

Strugurii din care se obine acest vin poart denumirea de Frncu de Cotnari sau n

termeni populari "Tartara". Acest soi, acumuleaz la Cotnari aproximativ 190 grame

zahar/litru de must, vinul rezultat avnd ntre 11 i 11,2% alcool.

Vinul Frncu fiind lipsit de zaharuri las uor s i se recunoasc nota autenticitii i

originalitii

Sulful liber are valori maxime de 40 mg / litru.

Aciditatea total are valori cuprinse ntre 6,5 i 7,2 grame/litru.

Aciditatea volatil este de max. 1 gram / litru.

Producia de struguri maxim admis este de 10 tone/hectar. Maturarea vinului se face

la hrube, n butoaie de stejar.

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Vinul Grasa de Cotnari

Grasa de Cotnari, supradenumit i Regina Vinurilor este considerat att de

consumatorii din Romnia ct i de cei din strintate, cea mai nobil i mai "dulce"

dintre toate soiurile.

Grasa de Cotnari

Grasa de Cotnari este un vin alb, n mod natural dulce, i face parte din categoria

vinurilor cu denumire de origine controlat i trepte de calitate (D.O.C.C.). Strugurii din

care se obine se culeg trziu (C.T.), la nnobilarea boabelor (C.I.B.) sau la stafidirea

boabelor (C.S.B.).

Culoarea vinului tnr este galben, cu reflexe verzui, ce poate ajunge pn la culoarea

aurului platinat. Pot aprea uneori nuane chihlimbrii, asemntoare culorii de toamn a

frunzelor de vi.

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Aroma, datorat n mare msur unor substane produse de putregaiul nobil, este

asemntoare cu cea a caiselor uscate sau cu cea de ceara de albine.

Gustul este complex, alctuit parc din cel al miezului de nuc mpletit cu dulceaa

stafidelor i cu o nuan plin de migdale dulci.

Strugurii din care se obine acest vin poart denumirea de Grasa de Cotnari i acumuleaz

300 grame zahar/litru de must. Vinul rezultat este de 11,3 11,7% alcool.

Sulful liber are valori maxime de 60 mg/litru

Aciditatea total are valori cuprinse ntre 6,5 i 7,2 mg/litru.

Aciditatea volatil este de max. 1 gram/litru.

Acidul sorbic are valori de max. 150 mg/litru

Producia de struguri maxim admis este de 6 tone/hectar.

Distincii:

n 2000 Concours International de Vin, Buenos Aires, Argentina, Medalie de argint:

Grasa de Cotnari 1984. n noiembrie 2005, Cotnari a primit la Vinandino, Argentina,

medalia de aur pentru Grasa de Cotnari 2000. Pentru Europa de Est au fost doar ase

medalii, dintre care una a fost a Romniei.

Soiul Grasa de Cotnari nu se poate reproduce pe alte podgorii, datorit trsturilor aparte

ale zonei n care este realizat.

90% din aceast cantitate a fost exportat n 10 ri. Principalul consumator de vin

romnesc este Germania, unde, n decurs de ase luni, au plecat 4,063 milioane litri devin, cu un cost de 0,7 euro/litru.

Originalitatea i secretul acestui vin stau n recoltatul trziu al strugurilor cnd mustul din

boabe se concentreaz foarte mult datorit putregaiului nobil. Un vin aromat ce se

recomand la servirea deserturilor.

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Gradul alcoolic, n majoritatea anilor, depete 12% vol., fr ca zaharurile s scad sub

50 g/l. Aciditatea total este suficient de ridicat pentru a imprima vinului armonie i

echilibru. Aroma, datorat n mare parte unor precursori produi de putregaiul nobil,

amintete de caise uscate sau de ceara de albine.

Operaiunile ntreprinse au fost: planificarea, organizarea i controlul. n cadrul

planificrii am redactat fia tranzaciilor cuprinznd valoarea total, cantitatea total,

preul unitar, costul unitar, cheltuielile i veniturile exprimate n preuri interne i preuri

de export.

n urma acceptrii cererii de ofert naintat de S.C. Cotnari S.A. s-a semnat contractul

intrenaional, trecndu-se apoi la derularea operaiunii i anexarea documentelor

corespunztoare.

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2. Planificarea operaiunii ( fisa tranzaciilor ):

Soiuri de

vin

Cantitatea

Total = CT

(sticle)

ValoareaTotal =

VT

()

Preunitar

= PU

()

Costunitar

= CU

()

Cheltuieli Totale

= ChT

()

Venituri Totale =

YT

()

*Pint **Pexp *Pint **Pexp

Grasa de

Cotnari48.000 120.000 2,5 0,375 54.000 90.720 66.000 110.880

Frncua 36.000 82.800 2,3 0,345 37.260 58.320 45.540 71.280

*n preuri interne = Pint

**n preuri de export = Pexp

Explicaii :

Gras de Cotnari :

Cantitatea total de Gras de Cotnari de exportat este de 48.000 sticle de capacitate 0,75

litri, nsumnd 36.000 litri.

VT = CT * PU. Valoarea total a exportului de Gras de Cotnari este aadar 120.000

(48.000 * 2.5).

Costul unitar reprezint 15 % din preul unitar. Acesta este 0.375 . (15 % din 2.5.)

Cheltuielile totale reprezint 45 % din valoarea total. Aadar, n preuri interne, acestea

reprezint 54.000 .

Veniturile totale reprezint 55 % din valoarea total. Deci, n preuri interne, acestea

reprezint 66.000.

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Preul de export s-a determinat pe baza competitorilor de pe piaa estonian n modul

urmtor:

- s-a luat n considerare preul de vnzare en detail (din supermaketurile estoniene)

de 7

- din valoarea de 7 , s-au dedus: cota de adaos, cheltuielile de transport (5 %),

cheltuielile cu asigurarea i transportul pe parcurs internaional (15 %), alte

cheltuieli (10 %).

Aadar, preul de export s-a determinat astfel:

7- 10 % * 7- 5 % * 7 15 % * 7 10 % * 7 = 4.2

Cheltuielile totale n preul de export au valoarea de 90.720 . (45 % din valoarea total,

egal cu 201.600 = 48.000 * 4.2)

Veniturile totale n preul de export au valoarea de 110.880 . (55 % din valoarea total,egal cu 201.600 = 48.000 *4.2)

Frncua:

Cantitatea total de Frncu de exportat este de 36.000 sticle de capacitate 0,75 litri,

nsumnd 27.000 litri.

VT = CT * PU. Valoarea total a exportului de Frncu este aadar 82.800 (36.000 *

2.3).Costul unitar reprezint 15 % din preul unitar. Acesta este 0.345 . (15 % din 2.3.)

Cheltuielile totale reprezint 45 % din valoarea total. Aadar, n preuri interne, acestea

reprezint 37.260 .

Veniturile totale reprezint 55 % din valoarea total. Deci, n preuri interne, acestea

reprezint 45.540.

Preul de export s-a determinat pe baza competitorilor de pe piaa estonian n modul

urmtor:

- s-a luat n considerare preul de vnzare en detail (din supermaketurile estoniene)

de 6

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- din valoarea de 6 , s-au dedus: cota de adaos, cheltuielile de transport (5 %),

cheltuielile cu asigurarea i transportul pe parcurs internaional (15 %), alte

cheltuieli (10 %).

Aadar, preul de export s-a determinat astfel:

6- 10 % * 6- 5 % * 6 15 % * 6 10 % * 6 = 3.6

Cheltuielile totale n preul de export au valoarea de 58.320 . (45 % din valoarea

total, egal cu 129.600 = 36.000 * 3.6)

Veniturile totale n preul de export au valoarea de 71.280 . (55 % din valoarea

total, egal cu 129.600 = 36.000 *3.6)

3. Identificarea clienilor externi

n Estonia, nivelul de autoaprovizionare cu vin este de 27 %, restul de 73 % provenind

din importuri. Importul produselor alcoolice pe teritoriul estonian este autorizat numai

pentru companiile care au licen de import. Importul produciei alcoolice este permis

prin urmtoarele puncte vamale: pe uscat (cu camionul) - podul de la Narva, punctele

vamale Ikla i Koidula; pe calea ferat - punctele vamale Narva, Valga i Orava (Tartu),

pe mare - Portul orenesc Tallin, Portul Muuga i Kopli i pe calea aerului - prin

Aeroportul Tallin. Pentru procedurile de vmuire se percepe taxa de 200 krone estoniene

sau 16 dolari SUA pentru fiecare declaraie vamal. Pentru importul produciei alcoolice

se pltete TVA n mrime de 18% de la suma declarat a bunurilor plus accize.

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Principalii concureni de pe piaa estonian sunt:

Name of the

Company

Description Web address

A. Le Coq Specializes in beer, cider, long drinks,

juices, refreshing drinks, sports beverages,

energy drinks and water.

http://www.alecoq.ee/eng/

Airvitamin

O

The main concern of Airvitamin O is

water and air ionizing and purifing.

http://airvitamin.ee/index.

php?lang=englishAltia Eesti

Ltd

An alcoholic beverages producer, sales and

marketing organisation in the Baltic States.

http://www.altia.ee/

Astelpajutoo

ted O

Production and sales of sea-buckthorn raw

juice.

http://server.riiska.ee/astel

paju/eng/Dunkri

Kaubanduse

AS

A leading importer and distributer of

alcoholic beverages in Estonia.

http://www.dunker.ee/inde

x.php?page=99

Grape Ltd - The core activities of the company include

retail and wholesale of alcoholic beverages.

http://www.grape.ee/?

lang=2Liviko An Estonian national alcohol producer. The

most well-known brands are Viru Valge

Vodka and Vana Tallinn Liqueur.

http://www.liviko.ee/?

lang=en&id=193

Onistar Ltd. In addition to spirits, vodka and beer

company also produces low alcohol

beverages and table water .

http://www.onistar.ee/start

_eng.html

Plaines A company that produces bottled water. In

addition to water sold in retail stores it also

produces water for particular purposes.

http://www.onistar.ee/start

_eng.html

Pssirohukel

der

One of Estonian top wine specialists. Offers

wine and cigar courses

http://www.pyss.ee/index.

php

Saaremaa

Vodka

Alcoholic beverages producer, importer and

distributor.

http://www.saaremaavodk

a.ee/eng/Saku

Brewery

The market leader on the Estonian beer

market. Includes history & products details.

http://www.saku.ee/englis

h.phpTallinna

Karastusjoo

Its main business is the marketing of the

soft and alcoholic drinks manufactured by

http://www.karastusjoogid

.ee/en/company.aspx?id=8

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http://www.alecoq.ee/eng/http://airvitamin.ee/index.php?lang=englishhttp://airvitamin.ee/index.php?lang=englishhttp://www.altia.ee/http://www.altia.ee/http://server.riiska.ee/astelpaju/eng/http://server.riiska.ee/astelpaju/eng/http://www.dunker.ee/index.php?page=99http://www.dunker.ee/index.php?page=99http://www.dunker.ee/index.php?page=99http://www.grape.ee/?lang=2http://www.liviko.ee/?lang=en&id=193http://www.onistar.ee/start_eng.htmlhttp://www.plaineswater.ee/enhttp://www.pyss.ee/index.phphttp://www.pyss.ee/index.phphttp://www.saaremaavodka.ee/eng/http://www.saaremaavodka.ee/eng/http://www.saku.ee/english.phphttp://www.saku.ee/english.phphttp://www.karastusjoogid.ee/en/company.aspx?id=8http://www.karastusjoogid.ee/en/company.aspx?id=8http://www.alecoq.ee/eng/http://airvitamin.ee/index.php?lang=englishhttp://airvitamin.ee/index.php?lang=englishhttp://www.altia.ee/http://www.altia.ee/http://server.riiska.ee/astelpaju/eng/http://server.riiska.ee/astelpaju/eng/http://www.dunker.ee/index.php?page=99http://www.dunker.ee/index.php?page=99http://www.dunker.ee/index.php?page=99http://www.grape.ee/?lang=2http://www.liviko.ee/?lang=en&id=193http://www.onistar.ee/start_eng.htmlhttp://www.plaineswater.ee/enhttp://www.pyss.ee/index.phphttp://www.pyss.ee/index.phphttp://www.saaremaavodka.ee/eng/http://www.saaremaavodka.ee/eng/http://www.saku.ee/english.phphttp://www.saku.ee/english.phphttp://www.karastusjoogid.ee/en/company.aspx?id=8http://www.karastusjoogid.ee/en/company.aspx?id=8


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gid the aforementioned companies.Valior An influential importer and marketer of

alchohol, wines and soft drinks on the

Estonian market.

http://www.valior.ee/index.php

Dintre potenialii clieni estonieni, am ales colaborarea cu Fine Wine Import Ltd.

Fine Wine Import Ltd este o firm estonian, cu activitate de import i distribuie de

vinuri de nalt calitate.

Informaii contact:

Fine Wine Import LtdMerivlja tee 1- K201Tallin, EstoniaTel: +358-405156772www.finewineimport.comCompany id: 11330249EU Vat id: EE101138156

OFERTACotnari S.A.Comuna Cotnari 10707120 Cotnari, Jud. Iai, RomniaTel/Fax: + 40 232 730 393E-mail: sales@ cotnari.roWeb: www.cotnari.ro

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http://www.karastusjoogid.ee/en/company.aspx?id=8http://www.valior.ee/index.php?lang=eng&sess=da43080f0b75d9f2e9219be7e66863cahttp://www.finewineimport.com/mailto:[email protected]://www.karastusjoogid.ee/en/company.aspx?id=8http://www.valior.ee/index.php?lang=eng&sess=da43080f0b75d9f2e9219be7e66863cahttp://www.finewineimport.com/mailto:[email protected]


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The 3rd of January 2009

Fine Wine Import LtdMerivlja tee 1- K201Tallin, EstoniaTel: +358-405156772www.finewineimport.com

Dear Sirs,

We thank you for your interest in our range of products. A set of catalogues of our

wine selection has been sent to you by DHL today.The types of wine we can offer are:

- Grasa de Cotnari * 4.2 / bottle

- Frncua * 3.6 / bottle

Please find enclosed the details of our trade terms.

The goods will be ready for dispatch in two weeks.

We are sure that these goods will meet your requirements. It will be a pleasure for us

to provide any further information.

Yours faithfully,

Ioan Matei

Commercial Director

4. Contractarea

Contract for the International Commercial Sale of Goods

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Made this day 11th of January 2009, between the undersigned: 707120 Cotnari, Iai,Romnia, represented by S.C. Cotnari.S.A, here in after referred to as the Seller of the onehand and residing at Tallin, represented by Fine Wine Import Ltd., here in after referredto as the Buyer of the other hand, whereby it is agreed as follows:

I. Contract Parties

SELLER:

Name: S.C Cotnari S.A.

Address: 707120 Cotnari, Jud. Iai, Romnia Fax: 0040 232.241.923

E-mail: sales@ cotnari.roAuthorized signatory (name and position): Manager: George Matei

BUYER:

Name: Fine Wine Import Ltd.Address: Merivlja tee 1- K201, Tallin, Estonia

Tel: +358-405156772Authorized signatory (name and position), Manager: Tom Smith

1. Freedom of contract:

The parties are free to enter into a contract and determine its content. Today 03.01.2009

the contract is signed on the following terms and conditions. The contract can only be

terminated in accordance with its terms or by agreement or as otherwise provided in thiscontract. Each party must act in accordance with good faith and fair dealing in

international trade.

2. Object of the contract

Description of goods: white wine

As per offer: 48.000 bottles of Grasa de Cotnari;

36.000 bottles of Frncua de Cotnari;

Accepted at: Fine Wine Import Ltd.

Certificates: origin certificate

Country of origin: Romania

3. Description of goods,:

As approved sample: white wine

As per accepted offer: white wine

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4.Quality

Certificates: quality certificate

Country of origin: Romania

5 .Quantity:

Unit of measurement: bottle of 0.75 l

Total quantity per delivery installment: 48.000 bottles of Grasa de Cotnari;

36.000 bottles of Frncua de Cotnari

The seller must deliver goods which are of the quantity, quality and description

specified in the contract and which are contained or packaged in the manner required by

the contract.

6 .Pa c k i n g

Details concerning packaging and other similar conditions: these products have beenpacked in our own factory in boxes suitable to the means of transportation in order to

ensure the quantitative and qualitative integrity of the goods to be delivered.

7. Delivery Terms:

As per ICC Incoterms: FCA

Place of delivery: Tallin, Estonia

Date of delivery: 25 January 2009

8 .Price

Currency: EURO

Unit price: Grasa de Cotnari 4.2 per bottle

Frncua 3.6 per bottle

9. Terms ofpayment

Seller's bank account: IBAN: RO40 RNCB 2200 0000 9774 0011

Buyer's bank account: IBAN EE79 1010 2200 3909 9014

The parties may choose a payment arrangement among the possibilities set out below:

payment backed by bank guarantee.

10. Trade mark

The products are to be promoted in the contractual territory under Cotnari Trade Mark.

To utilize any other trade marks the exporter's previous consent shall be necessary.

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11. Advertising:

The partner shall organize the sale in favor of the exporter's products and of their brand

and reputation. The partner shall bear all costs and expenses for advertising and

promotion in conformity with the agreement and the distribution program.

12.Documents:

The Seller shall provide to the Buyer or shall present to the Bank specified by the Buyer,

the following documents:

-Commercial Invoice;

-The following transport documents:

Packing List

Insurance documents

Certificate of origin

Customs documents

13. Insurance:

Sellers shall be responsable for insurance cover-up to the point of the

delivery/dispatch/collection; thereafter insurance shall be for the account of buyers.

14 . Reception:

The quantitative and qualitative reception of the goods is to be made in maximum 60 days

as to the date of delivery at the end-user, according to the contract.

The goods or the part of the goods found as unsuitable delivery on quantitative reception

shall be at the seller's disposal in maximum 15 days as from the date of reception at the

letter's expense, or the goods can be made use of but only with the seller's consent.

15. Failure to complain:

-Failure of the Buyer to complain with its undertaking, if appropriate, to procure the

opening of an irrevocable letter of credit or to provide a first demand bank guarantee by the

due date;-Failure of the Buyer to pay any sum by the date upon which the other party is entitled to

terminate the contract;

-Failure of the Seller to deliver all of the goods/services by the date upon the buyer is

entitled to terminate the contract;

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The incapacity on the part of either party to fulfill its contractual obligations by reasons of

bankruptcy or liquidation proceedings, or any other suspension or stopping of its activities.

16. Claims:

The claims can be filled by the buyer against the seller as follows:

-quantitative claims;

-qualitative claims;

-qualitative deficiencies during the period of guarantee.

The allowed time for settlement of claims is 60 days from the date they have been filed and

will consist either in granting a discount in the value of the goods claimed, in replacing the

defective goods or refunding the exchange value of the short shipment.

17. Major Force:

A part is not liable for a failure to perform any of its obligations in so far as it proves:-non-performance was due to an impediment beyond its control: earthquake,

flood, fire etc;

-when the impediment is only temporary, the excuse shall have effect for such

period as is reasonable having regard to the effect of the impediment on performance of

the contract;

-the party who fails to perform must give notice to the other party of the

impediment and its effects on its ability to perform.Sellers and/or buyers shall have no claim against the other for delay or non fulfillment

under this clause, provided that they shall have supplied, if required, satisfactory

evidence to justify the delay or non-fulfillment.

18 . Arbitration:

The arbitration is to set the disputes between the two parties, based on the New York

Convention on Recognition and Enforcement of Foreign Arbitrage Awards of 1958 and

are indebted to accept an ad-hoc arbitration, which they will have to manage

themselves.

If there has been unreasonable delay in any payment interest appropriate to the currency

involved shall be charged. If such charges is not mutually agreed, a dispute shall be

deemed to exist which shall be settled by arbitration. Otherwise interest shall be

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payable only where specifically provided in the terms of the contract or by an award of

arbitration.

The terms of this clause do not override the parties obligations under the payment

clause. If the dispute is substantial, part may request the ICC international court of

Arbitration to appoint a tribunal comprising three arbitrators.

19. Seller's obligations:

-The Seller must deliver the gods, hand over any documents relating to them and

transfer the property of goods, as required by the contract.

-If the contract of sales involves carriage of the goods-in handling the goods over to the

first carrier and for transmission to the buyer.

-Placing the goods at the buyer's disposal at the place where the seller had his place of

business at the time of conclusion of the contract.The seller is liable in accordance with the contract for any lack in conformity -which

exists at the time when the risk passes to the buyer, even thought the lack of conformity

becomes apparent only after that time.

20 . Buyer's obligations:

The buyer must pay the price for the goods and take delivery of them as required by the

contract and this convention.

-If the foods do not conform with the contract, the buyer may require the seller toremedy the lack of conformity by repair.

21. Damages:

Damages for breach of the contract by one party consist of a sum equal to loss,

including loss of profit, suffered by the other party as a consequence of the breach.

A party who relies on a breach of contract must take such measures as are reasonable in

the circumstances to mitigate the loss, including loss of profit, resulting of the breach.

22. Sampling & analysis

Samples required for the purposes of the contract shall be taken, and analytical

instructions given, in accordance with the GAFTA sampling rules from no. 124.

23. Termination of the contract

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A part may terminate the contract where the failure of the other part to perform an

obligation under the contract amounts to a fundamental performance.

In case of delay, the agreed party may also terminate the contract if the other party fails

to perform before the time allowed under the stipulations has expired.

Termination of the contract releases both parties from their obligation to effect and to

receive future performance.

24 .Miscellaneous:

The incapacity on the part of either party to fulfill its contractual oligations by reasons of

bankruptcy or liquidation proceedings, or any other suspension or stopping of its

activities.

25.Taking effect:

This contract is taking effect within 30 days from the date of its signature against thewritten confirmation of the two sides.

Signed here in Iai 11.01.2009 in 4 copies, in English, two copies for S.C. Cotnari

S.A, and two copies for Fine Wine Import Ltd., all copies shall be considered as

originals.

SELLER, BUYER,

Signature S.C. Cotnari S.A. Signature Fine Wine Import Ltd.

5. Derularea tranzaciei

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transport, cu 16 camioane, volumul mrfii ncrcate ntr-un camion fiind de 64m 3 cu o

greutate total de 18,3 tone.

ntr-un camion se transport 14 palei, pe fiecare palet fiind aezate 105 cutii a cte 12

sticle fiecare. n total, un camion transport 17.640 sticle. Aadar, sunt necesare 5

camioane.

Condiia de livrare INCOTERMS stabilit este FCA, plata transportului i asigurrii pe

durata transportului realizndu-se de S.C. Cotnari S.A.

Decontarea cheltuielilor cu transportatorul se realizeaz n baza unui ordin de plat n

termen de 35 de zile de la data primirii facturii i confirmrii CMR n original.

ntrzierea la ncrcare sau descrcare, din vina transportatorului se penalizeaz cu 60

euro pe fiecare zi calendaristic.

5.1 Valoarea total a transportului

Ruta: Iai - Tallin

Timpul total: 42 h

Lungimea traseului: 1887,713 km

Traseu: Romnia Moldova Ucraina Belarus Rusia Estonia.

Tariful perceput de firma transportatoare este de 4 RON / km. Aadar, suma de plat nmoned naional, raportat la distan, este de 7550,85 RON, echivalentul a 1855,25

EUR, innd cont de cursul RON/EUR la data de 8 ianuarie 2009, data ncheierii

contractului cu firma Romexpress, curs de 1 EUR = 4,07 RON. Adugnd TVA-ul

aferent,suma total achitat transportatorului pe camion este : 2207,75 EUR.

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Un alt document care se completeaz de predtorul mrfurilor i de transportator este

carnetul TIR, care se ntocmete pentru fiecare vehicul i este valabil pentru un singur

transport.

5.2 Asigurarea mrfurilor

S.C. Cotnari S.A. ncheie un contract de asigurare cu Allianz Asigurri, adresa: Str.

Sfntul Lazr nr. 4, 700044, Iai, judeul: Iai, telefon: 0232.213.834; 0232.216.7280

fax: 0232.211.695

Polia de asigurare este documentul care atest acordul de voin dintre asigurat (S.C.

Cotnari S.A.), care se oblig s plteasc o anumit sum de bani, prima de asigurare, i

asigurtor, care n schimbul primei se oblig s-l despgubeasc pe asigurat pentrudaunele pe care le-ar suferi datorit producerii riscurilor asigurate.

Valoarea poliei de asigurare reprezint 10 % din valoarea total a mrfii n preuri de

export, aceasta fiind de 331.200 , aadar polia pltit ctre Allianz iriac este de 33120

.

Asigurarea de rspundere a transportatorului pentru marfa transportat n calitate de

cru (CMR) prevede rspunderea companiei (Romexpress) ce efectueaz transportulinternaional pentru avarierea sau distrugerea mrfurilor ncredinate pentru transport.

Data livrrii mrfii este data ncrcrii ei n cele 5 autovehicule i este ilustrat la rubrica

Locul i data primirii mrfii pentru transport . Fac obiectul asigurrii numai

rspunderile ce i revin transportatorului n calitate de cru pentru pagube produse

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mrfurilor transportate cu vehicule, potrivit prevederilor de la art.17 si 23 din "Convenia

privind contractul pentru transportul internaional de mrfuri pe osele (C.M.R.)", att pe

teritoriul Romniei, ct i n afara acestuia.

5.3 Documentarea

Derularea tranzaciei are loc prin utilizarea a 3 tipuri de documente :

Documente comerciale: acestea sunt: factura pro-form, factura definiv,

certificatul de origine, certificatul de calitate, certificatul de asigurare, licena de

export, declaraia vamal.

Documente financiare

Documente de transport: documentul care face dovada livrrii mrfii la export .

6. Performanele firmei

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Indicatori financiari conform bilanului depus pe anul 2007 ai agentului economic

cu codul unic de identificare: 1955782

Sursa: Ministerul Finanelor

Anul 2008 a fost unul bun, att din punctul de vedere al produciei obinute, ct i al

vnzrilor realizate, cu o cretere a pieei vinului cu circa 11%, iar a cifrei de afaceri a

Cotnari cu 20%. Cele mai vndute produse ale Cotnari sunt Grasa de Cotnari i Frncua.

Pentru Grasa de Cotnari se estimeaz vnzri de peste 3,5 milioane de sticle n 2009,

nivel similar cu cel din 2008, iar pentru Frncu, peste 1,5 milioane de sticle, cu circa30% mai mult.

Anul 2007 s-a ncheiat cu o cifr de afaceri de 17,5 milioane i un profit de 1 milion ,

potrivit datelor existente pe site-ul Ministerului de Finane.

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Factorii care influeneaz n sens pozitiv performanele financiare ale firmei Cotnari n

2009 sunt investiiile din ultimii ani, creterea gradului de educare a consumatorului de

vin, tradiia Cotnari de a merge doar pe soiuri romneti i campaniile de promovare.

Indicatorii ce indic performanele firmei la finalul anului 2007 sunt prezentai n anexe

i sunt urmtorii: indicatori de lichiditate, indicatori de risc, indicatori de activitate

(indicatori de gestiune), indicatori de rentabilitate i profitabilitate.

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Bibliografie

1. Ioan Popa - Tranzacii de comer exterior, Editura Economic, Bucureti, 2002.

2. Ion Sndulescu Reguli i practici n comerul internaional, Editura All Beck,

1998.3. Vasile Ian- Tranzacii comerciale internaionale, Editura Sedcom Libris, Iai,

2004

4. Alan Branch- Import/Export Documentation, Chapman & Hall, London, 1995

5. www.cotnari.ro

6. www.mfinante.ro

7. www.apev.ro

8. www.finewineimport.com9. www.allianztiriac.ro
http://www.cotnari.ro/http://www.mfinante.ro/http://www.apev.ro/http://www.finewineimport.com/http://www.allianztiriac.ro/http://www.cotnari.ro/http://www.mfinante.ro/http://www.apev.ro/http://www.finewineimport.com/http://www.allianztiriac.ro/