Uploaded by sunnysun

pdf-akuntansi-murabahah-contoh-kasus-dan-jurnal compress

advertisement
MJF\JE D@]S] L@F HSWF@O @D@L NSW@G@E@E
N`t` Duoa`e @duft`fsa Ocng`k` Dcu`fk`f ]y`ra`e
Dco`s ]cncstcr RA
Ljscf Ycfk`npu \arte` ]y`putr` ]C  N @d
@. S`fk Nud` Nur`g`e`e
S`fk Nud` nur`g`e`e `l`o`e huno`e y`fk lag`y`r joce pcngcoa (f`s`g`e) dcp`l`
pcfhu`o (g`fd sy`ra`e) scg`k`a gudta djnatncf uftud ncngcoa g`r`fk l`ra pcfhu`o.
Ycfk`du`f l`f pcfkudur`f u`fk nud` nur`g`e`e `l`o`e scg`k`a gcradut 8
0.
S`fk
S`fk nud`
nud` la`d
la`dua
ua scg`k
scg`k`a
`a u`
u`fk
fk nud`
nud` pc
pcng
ngcoa
coa`f
`f scgcs`
scgcs`rr hun
huno`
o`e
e y`f
y`fk
k lat
latcr
cran
an``
7.
Had`
Had` g`r
g`r`f
`fk
k h`la
h`la lag
lagco
coaa joce
joce f`s`
f`s`g`
g`e,
e, n`d
n`d`` u`fk
u`fk nud`
nud` la`d
la`dua
ua scg`
scg`k`
k`aa pcng`
pcng`y`
y`r`
r`f
f
g`ka`f l`ra pjdjd paut`fk nur`g`e`e
nur`g`e`e
=.
Had`
Had` g`r`
g`r`fk
fk g`t`
g`t`oo lagc
lagcoa
oa joce
joce f`
f`s`g
s`g`e
`e,, n`d`
n`d` u`f
u`fk
k nud`
nud` lad
ladcn
cng`
g`oa
oad`
d`f
f dcp`
dcp`l`
l` f`s`
f`s`g`
g`e
e
sctco`e lapcreatufkd`f lcfk`f ga`y`-ga`y` raao y`fk ladcou`rd`f joce g`fd
Mjftje D`sus8
\`fkk`o 0 @prao 7901 G`fd ]y`ra`e Gcrs`n` (G]G) ncfcran` pcng`y`r`f u`fk nud`
scgcs`r
scg
cs`r Wp 39.999
39.999.99
.999
9 l`ra
l`ra Buo`f
Buo`f scg`k`
scg`k`aa t`fl`
t`fl` dcscrau
dcscraus`ff
s`ffy`
y` uftud
uftud ncncs`f
ncncs`f g`r`fk
g`r`fk
dcp`l`
dcp
`l` G]G
G]G gcrup`
gcrup` njgao
njgao \jyjt`
\jyjt`.. @t`s
@t`s tr`fs`
tr`fs`dsa
dsa tcrscg
tcrscgut
ut G]G nco`du
nco`dud`f
d`f pcfm`t`
pcfm`t`t`f
t`f
scg`k`a gcradut8
0 @prao 7901
Lr
Mr
D`s / Wcd `.f Buo`f
Eut`fk S`fk Nud` Nur`g`e`e
Wp 39.999.999
Wp 39.999.999
\`fkk`o 2 @prao 7901 G]G ncfycr`ed`f g`r`fk pcs`f`f dcp`l` Buo`f. @t`s dcscp`d`t`f
tr`fs`dsa nur`g`e`e tcrscgut n`d` hurf`o u`fk nud` scg`k`a gcradut8
2 @prao 7901
Lr
Mr
Eut`fk S`fk Nud` Nur`g`e`e
Yaut`fk Nur`g`e`e
Wp 39.999.999
Wp 39.999.999
Had`` t`fkk`
Had
t`fkk`oo 2 @prao
@prao 7901
7901 Buo`f
Buo`f ncng`t
ncng`t`od
`od`f
`f pcngco
pcngcoa`f
a`f g`r`fk
g`r`fk dcp`l`
dcp`l` G]G l`f `t`s
`t`s
pcncs`f`f`f g`r`fk G`fd ]y`ra`e tco`e ncfkcou`rd`f ga`y` scgcs`r Wp 3.999.999. N`d`
hurf`o tr`fs`dsafy` `l`o`e8
2 @prao 7901
Lr
Eut`fk S`fk Nud` Nur`g`e`e
Wp 39.999.999
Mr
Ga`y`
” Wp
Wp 3.999.999
Ycncs`f`f
Nur`g`e`e
Mr
Ycfl`p`t`f o`affy`
o`affy`
D`s / Wcd `.f Buo`f
Wp <3.999.999
G. @d`l Nur`g`e`e / Ycfycr`e`f G`r`fk
]ctco`e g`r`fk y`fk lapcs`f joce f`s`g`e tco`e lasa`pd`f joce g`fd sy`ra`e, n`d`
prjscs gcradutfy` `l`o`e `d`l / pcrh`fha`f nur`g`e`e `ft`r` g`fd sy`ra`e lcfk`f f`s`g`e
gcrs`fkdut`f y`fk scd`oakus huk` pcfycr`e`f g`r`fk joce g`fd sy`ra`e dcp`l` f`s`g`e.
L`o`n `d`l nur`g`e`e lascp`d`ta gcgcr`p` dctcftu`f y`fk tcrd`at 8
0.
E`rk` hu`o `sct nur`g`e`e
7.
E`rk` gcoa `sct nur`g`e`e
=.
N`rk
N`rkaf
af/d
/dcu
cuf
ftuf
tufk`f
k`f n
nu
ur`
r`g
g`e`e
`e`e y`fk
`fk las
lascp
cp`d
`d`t
`taa
<.
H`fkd` w`
w`dtu `f
`fksur`f jo
joce f`
f`s`g`e
3.
L`f dctcftu`f o`affy`
Y`l`
Y`l` s``t
s``t `d
`d`l
`l nur`
nur`g`
g`e`
e`e,
e, paut
paut`f
`fk
k nur`g
nur`g`e
`e`e
`e la
la`d
`dua
ua sc
scgc
gcs`r
s`r e`
e`rk
rk`` hu
hu`o
`o `s
`sct
ct
nur`g`e`e y`atu e`rk` pcrjoce`f lat`ng`e dcuftufk`f y`fk lascp`d`ta.
Dcuftufk`f nur`g`e`e y`fk lascp`d`ta l`p`t la`dua lcfk`f m`r` gcradut afa 8
0.
La`d
La`du
ua p`l
`l`` s`
s``t
`t pcf
pcfycr`
ycr`e
e`f g`r`
g`r`f
fk. M`r`
M`r` afa
afa latcr
atcr`p
`pd
d`f had`
had` rc
rcsa
sad
dj pcf
cf`k
`kae
ae`f
`f
paut`fk nur`g`e`e rco`tab dcmao.
7.
La`d
La`dua
ua scm`
scm`r`
r` prjp
prjpjr
jrsa
sajf
jf`o
`o scsu
scsu`a
`a lcfk
lcfk`f
`f d`s
d`s y`fk
y`fk latc
latcra
ran`
n` l`ra
l`ra t`ka
t`kae`
e`f
f paut`
paut`fk
fk
nur`g`e`e. M`r` afa latcr`pd`f had` rcsadj pcf`kae`f paut`fk nur`g`e`e rco`tab gcs`r.
=.
La
La`d
`dua
ua p`l
p`l`` s``t
s``t scou
scouru
rue
e paut
paut`f
`fk
k nur`g
nur`g`e
`e`e
`e gcre
gcre`sa
`saoo lat`
lat`ka
kae.
e. M`r`
M`r` afa
afa lao
lao`d
`dud
ud`f
`f had`
had`
rcsadj pcf`kae`f paut`fk nur`g`e`e mudup gcs`r.
L`raa tak`
L`r
tak` m`r` pcfk`d
pcfk`du`f
u`f dcuftu
dcuftufk`
fk`f
f nur`g`
nur`g`e`e
e`e la`t`s,
la`t`s, m`r` p`l`
p`l` fjncr 7 y`fk
p`oafk scrafk lakuf`d`f y`atu scm`r` prjpjrsajf`o scsu`a lcfk`f d`s y`fk lag`y`rd`f joce
f`s`g`e.
Mjftje D`sus
\`fkk`
\`f
kk`oo 0 @prao
@prao 7901
7901 lascp`
lascp`d`t
d`taa `d`l
`d`l nur`g
nur`g`e`
`e`e
e `ft`r`
`ft`r` G`fd
G`fd ]y`ra
]y`ra`e
`e Gcrs`n
Gcrs`n`` (G]G)
(G]G)
lcfk`f Buo`f uftud pcngcoa`f njgao \jyjt`, lcfk`f rafma`f scg`k`a
sc g`k`a gcradut8
E`rk` Hu`o
Wp 7<9.999.999
E`rk` Ycrjoce`f
Wp 059.999.999
N`rkaf / Dcuftufk`f
Wp 29.999.999
H`fkd` [`dtu
0 t`euf (07 guo`f)
Nctjlc Ycng`y`r`f
@fksur`f
Ga`y` @lnafastr`sa
Wp 0.399.999
Hurf`o tr`fs`dsa 8
0 @prao 7901
Lg
Mr
0 @prao 7901
Yaut`fk Nur`g`e`e
N`rk
N`
rkaf
af
Nur`
Nur`g`
g`e`
e`e
e
Wp 7<9.999.999
Q`fk
Q`fk
La
Lat`
t`fk
fkku
kued
ed`f
`f
(NQL\)
Wp 29.999.999
Mr
Ycrscla``f Nur`g`e`e
Wp 059.999.999
Lg
D`s / rcd `.f Buo`f
Wp 0.399.999
Mr
Ycfl`p`t`f @lnafastr`sa Ycnga`y``f
Wp 0.399.999
M. Ycng`y`r`f @fksur`f Nur`g`e`e
]ctco
]ctco`e
`e `d
`d`l
`l nur`
nur`g`
g`e`
e`e
e l`
l`f
f g`
g`r`
r`fk
fk su
sul`
l`e
e la
lascr
scr`e
`ed`
d`f
f dc
dcp`
p`l`
l` f`
f`s`g
s`g`e
`e,, n`d`
n`d`
dcw`hag`f f`s`g`e `l`o`e nco`dud`f pcng`y`r`f. Ycng`y`r`f l`p`t lao`dud`f scm`r` tuf`a
`t`u t`fkkue. Y`l` g`fd sy`ra`e, tr`fs`dsa nur`g`e`e sco`ou lao`dud`f scm`r` t`fkkue g`ad
lcfk`f m`r` `fksur`f `t`u scd`oakus p`l` w`dtu tcrtcftu (tcnpj).
Mjftje D`sus8
Gcrl`s`rd`f dcscp`d`t`f l`o`n `d`l nur`g`e`e `ft`r` Buo`f l`f G`fd ]y`ra`e Gcrs`n`
`l`o`e h`fkd` w`dtu nur`g`e`e 7< guo`f l`f pcng`y`r`f lao`dud`f scm`r` `fksur`f. N`d`,
\`fkk`o
\`fk
k`o 0 Nca 7901 Buo`f
Buo`f nco`dud`f
nco`dud`f `fksur`f pcrt`n`
pcrt`n` scgcs`r Wp 79.999.9
79.999.999
99 lcfk`f
lcfk`f
rafma`f `fksur`f pjdjd Wp 03.999.999 l`f n`rkaf Wp 3.999.999 (oae`t t`gco `fksur`f).
\`gco H`lw`o @fksur`f Nur`g`e`e lcfk`f Nctjlc Yrjpjrsajf`o (bo`t)
@fksur`f dc-
0
\jt`o
@fksur`f
72,999,999
Yjdjd
79,999,999
N`rkaf
2,999,999
]as` Yjdjd
]as` N`rkaf
7<9,999,999
;7,999,999
779,999,999
22,999,999
7
72,999,999
79,999,999
2,999,999
799,999,999
29,999,999
=
72,999,999
79,999,999
2,999,999
059,999,999
3<,999,999
<
72,999,999
79,999,999
2,999,999
029,999,999
<5,999,999
3
72,999,999
79,999,999
2,999,999
0<9,999,999
<7,999,999
2
72,999,999
79,999,999
2,999,999
079,999,999
=2,999,999
;
72,999,999
79,999,999
2,999,999
099,999,999
=9,999,999
5
72,999,999
79,999,999
2,999,999
59,999,999
7<,999,999
1
72,999,999
79,999,999
2,999,999
29,999,999
05,999,999
09
72,999,999
79,999,999
2,999,999
<9,999,999
07,999,999
00
72,999,999
79,999,999
2,999,999
79,999,999
2,999,999
07
72,999,999
79,999,999
2,999,999
”
”
Hurf`o \r`fs`dsa8
0 Nca 7901
0 Nca 7901
Lg
D`s / Wcd `.f Buo`f
Wp 79.999.999
Mr
Yaut`fk Nur`g`e`e
Wp 79.999.999
Lg
Mr
N`rk
N`
rkaf
af
Nur
ur`g
`g`e
`e`e
`e
Q`f
Q`fk
(NQL\)
Ycfl`p`t`f N`rkaf Nur`g`e`e
Lat`
Lat`f
fkk
kkue
ued`
d`f
f
Wp 3.999.999
Wp 3.999.999
L. Yjtjfk`f Nur`g`e`e
Yjtjfk`f nur`g`e`e `l`o`e pcfkur`fk`f dcw`hag`f f`s`g`e y`fk lagcrad`f joce
g`fd. Yjtjfk`f nur`g`e`e l`p`t lagcrad`f p`l` lu` djflasa y`atu pjtjfk`f pcouf`s`f
nur`g`e`e l`f pjtjfk`f t`kae`f nur`g`e`e. Y`l` l`s`rfy` f`s`g`e e`rus ncouf`sa scourue
dcw`hag`ff
dcw`h
ag`ffy`
y` `t`s tr`fs`dsa
tr`fs`dsa nur`g`e`e,
nur`g`e`e, f`nuf had` f`s`g`e nco`dud`f
nco`dud`f pcouf`s`f tcp`t
w`dtu `t`u nco`dud`f pcouf`s`f scgcoun h`tue tcnpj n`d` g`fd sy`ra`e lagjoced`f uftud
ncngcrad`f pjtjfk`f e`rk`, lcfk`f sy`r`t tal`d lapcrh`fhad`f l`o`n `d`l l`f gcs`rfy`
pjtjfk`f lascr`ed`f p`l` dcgah`d`f
dcgah`d`f g`fd.
Yjtjfk
Yjt
jfk`f
`f pcouf`
pcouf`s`f
s`f paut`f
paut`fk
k nur`g`
nur`g`e`e
e`e y`fk
y`fk lagcra
lagcrad`f
d`f dcp`l`
dcp`l` f`
f`s`g`
s`g`e
e la`dua
la`dua
scg`k`a pcfkur`fk pcfl`p`t`f nur`g`e`e. Nctjlc pjtjfk`f pcouf`s`f paut`fk nur`g`e`e
lcfk`f ncfkkuf`d`f s`o`e s`tu nctjlc gcradut afa (Y]@D 097 p`r 7;)8
0.
Lagc
Lagcra
rad`
d`f
f p`l
p`l` s`
s``t
`t pcou
pcouf`
f`s`
s`f
f, y`atu
`atu g`f
`fd
d ncfk
ncfku
ur`
r`f
fka pau
aut`
t`f
fk nur`
nur`g
g`e
`e`e
`e l`
l`ra
ra
dcuftufk`f nur`g`e`e
7.
Lagc
Lagcra
rad`
d`f
f sc
sctc
tco`
o`e
e pcou
pcouf`
f`s`
s`f,
f, y`at
y`atu
u g`fd
g`fd ncfc
ncfcra
ran`
n` pcou
pcouf`
f`s`
s`f
f paut`
paut`fk
fk l`ra
l`ra f`s`
f`s`g`
g`e
e
l`f dcnula`f ncng`y`rd`f pjtjfk`f pcouf`s`ffy` dcp`l` f`s`g`e.
Mjftje D`sus
\`fkk`o 0 Bcgru`ra 7979 Buo`f nco`dud`f pcouf`s`f nur`g`e`e ocgae mcp`t l`ra h`lw`o h`tue
tcnpj sce`rusfy`.
sce`rusfy`. ]`np`a guo`f Bcgru`ra sas` paut`fk
paut`fk nur`g`e`e `.f Buo`f `l`o`e scgcs`r
Wp <9.999.999 tcrlara l`ra pjdjd Wp =9.999.999 l`f n`rkaf Wp 09.999.999. @t`s pcouf`s`f
tcrscg
tcr
scgut
ut G`fd
G`fd ]y`ra`
]y`ra`e
e Gcrs`n
Gcrs`n`` ncngcr
ncngcrad`
ad`f
f pjtjfk
pjtjfk`f
`f n`rkaf
n`rkaf nur`g`
nur`g`e`e
e`e scgcs`r
scgcs`r Wp
3.999.999. Hurf`o tr`fs`dsa 8
Hurf`o gao` pjtjfk`f lagcrad`f p`l` s``t pcouf`s`f 8
0 Bcg 7979
0 Bcg 7979
Lg
D`s / Wcd `.f Buo`f
Wp =3.999.999
Mr
Yaut`fk Nur`g`e`e
Wp =3.999.999
Lg
Mr
N`rk
N`
rkaf
af
Q`f
Q`fk
Lat`
Lat`f
fkk
kkue
ued`
d`f
f
(NQL\)
Ycfl`p`t`f N`rkaf Nur`g`e`e
N`rk
N`
rkaf
af
0 Bcg 7979
Nur
ur`g
`g`e
`e`e
`e
Nur
ur`g
`g`e
`e`e
`e
Q`f
Q`fk
Wp 3.999.999
Wp 3.999.999
Lat`
Lat`f
fkk
kkue
ued`
d`f
f
Lg
(NQL\)
Wp 3.999.999
Mr
Yaut`fk Nur`g`e`e
Wp 3.999.999
Hurf`o gao` pjtjfk`f lagcrad`f sctco`e pcouf`s`f8
0 Bcg 7979
0 Bcg 7979
Lg
D`s / Wcd `.f Buo`f
Wp <9.999.999
Mr
Yaut`fk Nur`g`e`e
Wp <9.999.999
Lg
N`rk
N`
rkaf
af
(NQL\)
Nur
ur`g
`g`e
`e`e
`e
Q`f
Q`fk
Lat`
Lat`f
fkk
kkue
ued`
d`f
f
Wp 09.999.999
0 Bcg 7979
Mr
Ycfl`p`t`f N`rkaf Nur`g`e`e
Wp 09.999.999
Lg
Ycfl`p`t`f N`rkaf Nur`g`e`e
Wp 3.999.999
Mr
D`s / Wcd `.f Buo`f
Wp 3.999.999
C. Lcfl`/ K`fta Wuka
G`fd
G`
fd l`
l`p`
p`tt ncfk
ncfkcf
cf`d
`d`f
`f lc
lcfl
fl`` dc
dcp`
p`l`
l` f`
f`s`
s`g`
g`e
e y`
y`fk
fk tal`
tal`d
d l`
l`p`
p`tt nco`
nco`du
dud`
d`f
f
pcng`y`r`f `fksur`f paut`fk Nur`g`e`e,
Nur`g`e`e, lcfk`f aflad`sa `ft`r` o`af8
0.
@l`f
@l`fy`
y` ufsu
ufsurr dcscf
dcscfk`
k`h`
h``f
`f,, y`at
y`atu
u f`s`
f`s`g`
g`e
e ncn
ncnpu
pufy
fy`a
`a l`f`
l`f` tct`
tct`pa
pa tal`
tal`d
d nco`d
nco`dud
ud`f
`f
pcng`y`r`f paut`fk Nur`g`e`e4 l`f
7.
@l`f
@l`fy`
y` ufs
ufsur
ur pcf
pcfy`
y`o`
o`ek
ekuf
uf``
``f
f l`f`
l`f`,, y`at
y`atu
u f`s`g
f`s`g`e
`e ncn
ncnpu
pufy
fy`a
`a l`f
l`f`` tct`
tct`pa
pa lak
lakuf
uf`d
`d`f
`f
tcrocgae l`euou uftud e`o o`af.
Lcfl`// K`fta Wuka tal`d l`p`t ladcf`d`f dcp`l` f`s`g`e y`fk tal`d/gcoun
Lcfl`
tal`d/gcoun n`npu
ncouf`sa lascg`gd`f
ncouf`sa
lascg`gd`f joce bjrmc n`hcur, had` l`p`t lagudtad`f. Lcfl` y`fk latcran` la`dua
scg`k`a g`ka`f l`f` dcg`had`f.
Mjftje D`sus
\`fkk`
\`f
kk`oo 0 @kustu
@kustuss 7901
7901 `t`s
`t`s dco`o`
dco`o`a`f
a`f pcng`y
pcng`y`r`
`r`f
f `fksur
`fksur`f
`f joce
joce Buo`f,
Buo`f, G`fd
G`fd ]y`ra`
]y`ra`e
e
Gcrs`n` ncfkcf`d`f lcfl` scgcs`r Wp 039.999 l`f Buo`f o`fksufk ncng`y`r lcfl`/ K`fta
Wuka scm`r` tuf`a.
Hurf`o \r`fs`dsa 8
0 @kust 7901
Lg
D`s / Wcd `.f Buo`f
Wp 039.999
Mr
\atap`f L`f` Dcg`had`f ” Lcfl` Nur`g`e`e
Wp 039.999
B. Nur`g`e`e lcfk`f [`d`o`e
Y`l` pr`dtcdfy`, d`l`fk g`fd sy`ra`e tal`d ncngcoa scm`r` o`fksufk g`r`fk y`fk
lapcs`f joce f`s`g`e. G`fd sy`ra`e ncw`daod`f pae`d o`af uftud ncngcoa g`r`fk, sceafkk`
g`fd sy`ra`e e`fy` ncfycla`d`f l`f`. [`dao y`fk latufhud uftud pcngcoa`f g`r`fk `l`o`e
pae`d dctak` `t`u f`s`g`e pcncs`f g`r`fk. \r`fs`dsa g`fd sy`ra`e ncw`daod`f pcngcoa`f
g`r`fk dcp`l` pae`d dctak` `t`u f`s`g`e pcncs`f lascgut lcfk`f
lcfk`f `d`l w`d`o`e
w`d`o`e..
Had` tr`fs`dsa nur`g`e`e lcfk`f t`ng`e`f `d`l w`d`o`e, n`d` dctcftu`ffy` `l`o`e
`d`l nur`g`e`e e`rus lao`dud`f sctco`e g`r`fk scm`r` prafsap ncfh`la naoad g`fd.
Mjftje d`sus8
\`fkk`o 0 @prao 7901 G`fd ]y`ra`e Gcrs`n` (G]G) l`f Buo`f scp`d`t nco`dud`f tr`fs`dsa
nur`g`e`e `t`s njgao \jyjt` scgcs`r Wp 059.999.999 lcfk`f t`ng`e`f n`rkaf scgcs`r Wp
29.999.999. @t`s tr`fs`dsa tcrscgut G`fd G]G ncngcrad`f u`fk scgcs`r Wp 059.999.999
dcp`l` Buo`f scg`k`a w`dao uftud pcngcoa`f njgao \jyjt`.
Hurf`o tr`fs`dsa 8
0 @prao 7901
Lg
Yaut`fk [`d`o`e
Wp 059.999.999
Mr
D`s
Wp 059.999.999
]ctco`e nco`dud`f pcngcoa`f njgao \jyjt`, p`l` t`fkk`o 0 @prao 7901 Buo`f l`t`fk
dc G`fd
G`fd ]y`ra`e
]y`ra`e Gcrs`n
Gcrs`n`` uftud
uftud ncfycr
ncfycr`ed
`ed`f
`f njgao
njgao \jyjt`
\jyjt` lcfk`f
lcfk`f ncfufh
ncfufhud`
ud`f
f gudta
gudta
pcngcoa`f g`r`fk.
Hurf`o tr`fs`dsa 8
0 @prao 7901
Lg
Ycrscla``f Nur`g`e`e
Wp 059.999.999
Mr
Yaut`fk [`d`o`e
Wp 059.999.999
]ctco`e g`r`fk latcran` joce g`fd sy`ra`e, g`ruo`e lao`dud`f `d`l nur`g`e`e `ft`r`
G`fd ]y`ra`e Gcrs`n` lcfk`f Buo`f.
Hurf`o tr`fs`dsa 8
0 @prao 7901
Lg
Yaut`fk Nur`g`e`e
Wp 7<9.999.999
Mr
Ycrscla``f Nur`g`e`e
Wp 059.999.999
Mr
N`rkaf
N`rk
af
Nur`
Nur`g`
g`e
e`e
(NQL\)
Q`fk
Q`fk
Lat`
Lat`f
fkk
kkue
ued`
d`f
f
Wp 29.999.999
Related documents
Download