Biznes w Polsce

4 największe zalety przekształcenia działalności w spółkę

Maciej OniszczukMaciej Oniszczuk

Szacuje się, że w Polsce funkcjonuje około 2,9 mln firm jednoosobowych1. Przepisy prawa spółek dają takim przedsiębiorcom możliwość przekształcenia prowadzonej przez nich jednoosobowej działalności w spółkę kapitałową. Mimo, że zapisy takie pojawiły się w kodeksie spółek handlowych już jakiś czas temu, to w dalszym ciągu niewielka liczba przedsiębiorców korzysta z tej drogi.

Aby doszło do przekształcenia konieczne jest sporządzenie tzw. planu przekształcenia, który powinien przybrać formę aktu notarialnego. Załącznikami do planu są projekty oświadczenia o przekształceniu oraz aktu założycielskiego (statutu); wycena składników majątku przedsiębiorcy wraz ze sprawozdaniem finansowym sporządzonym dla celów przekształcenia (z zastrzeż. art. 5847 § 3 KSH). Plan przekształcenia z załącznikami należy następnie poddać badaniu przez biegłego rewidenta. Biegły sporządza opinię w zakresie poprawności i rzetelności planu. Przedsiębiorca powinien następnie udać się do notariusza celem sporządzenia oświadczenia o przekształceniu oraz aktu założycielskiego (statutu). Finalną czynnością jest złożenie wszystkich dokumentów do sądu rejestrowego. Z chwilą wpisu gotowej spółki do rejestru (dzień przekształcenia) przedsiębiorca przekształcany staje się spółką przekształconą. Jednocześnie właściwy organ ewidencyjny z urzędu wykreśla przedsiębiorcę przekształcanego z Centralnej Ewidencji i Informacji o Działalności Gospodarczej.

Chcesz dowiedzieć się więcej? Zajrzyj na stronę naszej kancelarii

Przejdź do oniszczuk.com

Największe zalety przekształcenia to:

  1. Pełna kontynuacja praw i obowiązków z firmy jednoosobowej – nowa spółka wchodzi z mocy prawa w jej wszystkie dotychczasowe umowy i kontrakty. W skutek tego dużym plusem przekształcenia jest brak konieczności sporządzania jakichkolwiek dodatkowych umów czy aneksów do umów podpisanych za czasów funkcjonowania jednoosobowej działalności, co w przypadku wielu kontrahentów może być kłopotliwe.
  2. Dzięki przekształceniu działalności gospodarczej możliwe jest również ograniczenie osobistej odpowiedzialności przedsiębiorcy za długi. Forma spółki kapitałowej sprzyja również pozyskaniu finansowania np. na drodze wprowadzenia inwestora, zastosowania dopłat czy podwyższenia kapitału zakładowego.
  3. Brak ZUS – wielu polskich przedsiębiorców narzeka na obowiązek płacenia składek do ZUS. Mało kto wie, że w co namniej duwosobowej spółce nie ma konieczności płacenia składek ZUS. Każdy przedsiębioraca płacący pełne składki powinien zatem zastanowić się, czy oszczędność kilkunastu tysięcy złotych rocznie (nawet po odjęciu kosztu pełnej księgowości) nie jest warta zmiany formy prawnej oraz opodatkowania na spółkę.
  4. Optymalizacja podatkowa – przekształcenie sprawia, że cały majątek jednosobowej firmy z mocy prawa staje się majątkiem spółki. Oznacza to, że nie trzeba dodatkowo wnosić do takiej spółki wkładów np. aportów czy w inny sposób przenosić do niej majątku, co mogłoby rodzić konsekwencje podatkowe. To pozwala na zaoszczędzenie podatku dochodowego, który co do zasady należy zapłacić od aportów do spółki kapitałowej (od niedawna od ich pełnej wartości, nie tylko tej przeznaczonej na kapitał zakładowy)
1Stan na styczeń 2013 r.,
http://wyborcza.biz/Firma/1,101618,13481044,Coraz_mniej_jednoosobowych_przedsiebiorstw.html

Chcesz dowiedzieć się więcej? Zajrzyj na stronę naszej kancelarii

Przejdź do oniszczuk.com
Poprzedni wpis
Następny wpis
Maciej Oniszczuk

Zobacz, również

1 263 Komentarze

  1. Asking questions are genuinely fastidious thing if you are not understanding something fully, however this article provides nice understanding even.|

  2. It’s nearly impossible to find educated people about this topic,
    but you sound like you know what you’re talking about! Thanks

  3. I am sure this article has touched all the internet people, its really really fastidious post on building up
    new web site.

  4. What’s up, I log on to your new stuff like every week. Your story-telling style is witty, keep up the good work!|

  5. I’m not that much of a online reader to be honest but your blogs really nice, keep it up!
    I’ll go ahead and bookmark your website to come back later.

    All the best

  6. I was pretty pleased to uncover this web site.

    I need to to thank you for ones time due to
    this wonderful read!! I definitely savored
    every little bit of it and i also have you bookmarked to see new
    information on your web site.

  7. This paragraph is actually a fastidious one it helps new the web users, who are wishing in favor of blogging.|

  8. WOW just what I was searching for. Came here by searching for keyword|

  9. Hola! I’ve been reading your site for a long time now and finally got the bravery to go
    ahead and give you a shout out from Austin Texas!
    Just wanted to mention keep up the great job!

  10. I got this web site from my pal who shared with me concerning this web page and now this time I am visiting this web page and reading very informative content at this place.

  11. These are genuinely wonderful ideas in about blogging. You have touched some nice points here.

    Any way keep up wrinting.

  12. Hello to every one, for the reason that I am genuinely eager of
    reading this webpage’s post to be updated regularly.
    It carries nice information.

  13. Gönül almayı bilmeyene ömür emanet edilmez.

  14. Howdy this is kind of of off topic but I was wanting to know if
    blogs use WYSIWYG editors or if you have to manually code with HTML.
    I’m starting a blog soon but have no coding knowledge so I wanted to get advice from
    someone with experience. Any help would be enormously
    appreciated!

  15. Hi, I wish for to subscribe for this web site to obtain hottest updates, so where can i do it please help out.|

  16. My family always say that I am wasting my time here at web, except I know I am getting knowledge every day by reading such nice content.|

  17. Onu bir daha görmeyi umuyordu. Her şeye razıydı. Eskisi gibi olmayacak bile olsa onunla oturmaya, onu dinlemeye ve onunla konuşmaya can atıyordu. Fakat kapı bir daha asla açılmadı. (Momo)

  18. I am pleased that I detected this blog, precisely the right information that I was looking for! .

  19. Definitely, what a splendid blog and enlightening posts, I will bookmark your website.Best Regards!

  20. I liked this useful information presented by you. Thanks a lot.

  21. This is my first time visit at here and i am actually happy to read everthing at single place.|

  22. Thanks very interesting blog!

  23. Magnificent website. Lots of helpful info here.
    I’m sending it to a few friends ans also sharing
    in delicious. And obviously, thank you for your sweat!

  24. Heya i am for the first time here. I came
    across this board and I find It truly useful & it helped me out much.
    I hope to give something back and aid others like you aided
    me.

  25. Genuinely when someone doesn’t be aware of after that its up to other visitors that they will help, so
    here it takes place.

  26. Bardzo ciekawy blog, rzeczowy i wyważony. Od dzisiaj zaglądam regularnie i subsbskrybuje kanał RSS. Pozdrowienia 🙂

  27. Quality articles or reviews is the key to interest the visitors to pay a visit the website, that’s what this
    web site is providing.

  28. Hi! This is my first visit to your blog! We are a collection of volunteers and starting a new project in a community in the same niche. Your blog provided us valuable information to work on. You have done a extraordinary job!|

  29. I like what you guys tend to be up too. This kind of clever
    work and exposure! Keep up the terrific works
    guys I’ve added you guys to my blogroll.

  30. Hi! I’ve been following your blog for a while now and finally got the courage
    to go ahead and give you a shout out from New Caney Texas!
    Just wanted to say keep up the good work!

  31. Whoa! This blog looks just like my old one! It’s on a completely different subject
    but it has pretty much the same layout and design. Wonderful choice of colors!

  32. I used to be able to find good advice from your articles.|

  33. Very goood

  34. What’s up it’s me, I am also visiting this web site daily, this web page is really nice and the users are truly sharing fastidious thoughts.|

  35. You are so awesome! I don’t suppose I have read something like this before.
    So wonderful to discover another person with some genuine thoughts on this subject matter.
    Really.. thanks for starting this up. This site is something that
    is needed on the web, someone with a bit of originality!

  36. Aileen Marsili

  37. Whoa! This blog looks just like my old one!
    It’s on a entirely different subject but it has
    pretty much the same layout and design. Great choice of
    colors!

  38. }

  39. excellent post, very informative. I ponder why the other experts of this sector don’t realize this. You should proceed your writing. I am confident, you’ve a great readers’ base already!|

  40. You have made some good points there. I looked on the internet
    for additional information about the issue and found most people
    will go along with your views on this web site.

  41. Can I simply just say what a relief to discover a person that truly understands
    what they’re talking about online. You definitely know how to bring a problem to light and make it important.

    More people must look at this and understand this side of the story.

    I can’t believe you’re not more popular given that you surely possess the gift.

  42. You should be a part of a contest for one of the most useful websites on the net.
    I will recommend this web site!

  43. Hello just wanted to give you a quick heads up. The words in your article seem to be running off the screen in Safari. I’m not sure if this is a formatting issue or something to do with browser compatibility but I thought I’d post to let you know. The layout look great though! Hope you get the issue resolved soon. Many thanks|

  44. I am sure this post has touched all the internet users, its really really nice piece of writing on building up new webpage.|

  45. Heya i’m for the first time here. I came across this board and I in finding It truly helpful & it helped me out a lot. I hope to present one thing back and help others like you helped me.|

  46. It¦s really a cool and useful piece of info. I¦m satisfied that you just shared this useful info with us. Please keep us informed like this. Thank you for sharing.

  47. Good site you have here.. It’s hard to find good quality writing like yours nowadays. I seriously appreciate individuals like you! Take care!!|

  48. bit.ly/takipci-satin-aldim-2021

  49. This web site certainly has all the information I needed about this subject and didn’t know who to ask. |

  50. Hi there! I could have sworn I’ve visited your blog before but after browsing through many of the posts I realized it’s new to me. Regardless, I’m definitely delighted I stumbled upon it and I’ll be bookmarking it and checking back often!|

  51. I’m amazed, I must say. Seldom do I encounter a blog that’s both equally educative and interesting, and let me tell you, you have hit the nail on the head. The issue is something that not enough men and women are speaking intelligently about. Now i’m very happy I stumbled across this during my search for something relating to this.|

  52. You actually make it seem so easy with your presentation but I find this matter to be actually something which I think I would never understand. It seems too complex and extremely broad for me. I’m looking forward for your next post, I’ll try to get the hang of it!|

  53. I’d must test with you here. Which isn’t something I often do! I get pleasure from studying a put up that will make people think. Additionally, thanks for permitting me to comment!

  54. I used to be recommended this web site by way of my cousin. I’m no longer positive whether this publish is written by way of him as no one else recognise such special approximately my difficulty. You are amazing! Thanks!|

  55. There’s definately a great deal to find out about this subject.
    I love all of the points you have made.

  56. Appreciating the dedication you put into your site and detailed information you offer. It’s awesome to come across a blog every once in a while that isn’t the same unwanted rehashed information. Fantastic read! I’ve saved your site and I’m including your RSS feeds to my Google account.|

  57. Hi Dear, are you really visiting this web page regularly, if so after that you will definitely get pleasant know-how.|

  58. Thanks very nice blog!|

  59. I do not even understand how I ended up right here, but I thought this submit was good. I do not recognize who you’re but certainly you’re going to a well-known blogger in case you are not already. Cheers!|

  60. Czytam Twgo bloga nader często, regularnie, odwiedź też mojego mówię będzie fajnie… 🙂

  61. grande9419 gamzesever14 al96606903 aksumurt mabelma1234 alevate09765717

  62. It’s great that you are getting ideas from this piece of writing as well as from our dialogue made at this place.|

  63. What’s up i am kavin, its my first time to commenting anyplace, when i read this paragraph i thought i could also create comment due to this good paragraph.|

  64. It’s going to be finish of mine day, however before ending I am reading this great piece of writing to improve my experience.|

  65. You can find suitable chat channels in mobile chat chat rooms.

  66. thank you. Nice written.

  67. thank you. Nice written.

  68. thank you. Nice written.

  69. thank you. Nice written.

  70. thank you. Nice written.

  71. thank you. Nice written.

  72. thank you. Nice written.

  73. thank you. Nice written.

  74. thank you. Nice written.

  75. thank you. Nice written.

  76. thank you. Nice written.

  77. thank you. Nice written.

  78. thank you. Nice written.

  79. thank you. Nice written.

  80. thank you. Nice written.

  81. thank you. Nice written.

  82. thank you. Nice written.

  83. thank you. Nice written.

  84. thank you. Nice written.

  85. thank you. Nice written.

  86. thank you. Nice written.

  87. thank you. Nice written.

  88. thank you. Nice written.

  89. thank you. Nice written.

  90. thank you. Nice written.

  91. thank you. Nice written.

  92. thank you. Nice written.

  93. thank you. Nice written.

  94. thank you. Nice written.

  95. thank you. Nice written.

  96. thank you. Nice written.

  97. thank you. Nice written.

  98. thank you. Nice written.

  99. thank you. Nice written.

  100. No matter if some one searches for his required thing, thus he/she wishes to be available that in detail, therefore that thing is maintained over here.|

  101. thank you. Nice written.

  102. thank you. Nice written.

  103. thank you. Nice written.

  104. thank you. Nice written.

  105. thank you. Nice written.

  106. Having read this I believed it was very enlightening. I appreciate you taking the time and energy to put this article together. I once again find myself personally spending a significant amount of time both reading and posting comments. But so what, it was still worthwhile!|

  107. What’s Happening i’m new to this, I stumbled upon this I have discovered It positively useful and it has helped me out loads. I’m hoping to contribute & aid different customers like its aided me. Great job.|

  108. thank you. Nice written.

  109. thank you. Nice written.

  110. thank you. Nice written.

  111. thank you. Nice written.

  112. Bu firmada bulunan kişiler, tamamen kendi ellerinde bir çok marka olmasa da Avrupadan Gelen Markalardan bazıların hepsini verebiliyorlar.

  113. thank you. Nice written.

  114. thank you. Nice written.

  115. thank you. Nice written.

  116. thank you. Nice written.

  117. thank you. Nice written.

  118. These are truly impressive ideas in on the topic of blogging. You have touched some fastidious points here. Any way keep up wrinting.|

  119. thank you. Nice written.

  120. thank you. Nice written.

  121. thank you. Nice written.

  122. It’s great that you are getting thoughts from this piece of writing as well as from our dialogue made at this place.|

  123. thank you. Nice written.

  124. thank you. Nice written.

  125. thank you. Nice written.

  126. thank you. Nice written.

  127. thank you. Nice written.

  128. thank you. Nice written.

  129. thank you. Nice written.

  130. thank you. Nice written.

  131. thank you. Nice written.

  132. thank you. Nice written.

  133. thank you. Nice written.

  134. thank you. Nice written.

  135. thank you. Nice written.

  136. thank you. Nice written.

  137. thank you. Nice written.

  138. There’s definately a lot to learn about this topic.
    I like all of the points you made.

  139. Hello! I’ve been following your blog for some time now and finally got the bravery to go ahead and give
    you a shout out from Houston Tx! Just wanted to tell you keep
    up the fantastic work!

  140. It’s amazing in favor of me to have a web site, which is good in support of my knowledge.

    thanks admin

  141. sadsada

  142. sadsada

  143. sdsdasd

  144. asdsadsda

  145. asdsadsda

  146. I am sure this article has touched all the internet visitors,
    its really really fastidious paragraph on building up new website.

  147. Hello to every one, because I am in fact keen of reading this
    weblog’s post to be updated daily. It consists of
    nice data.

  148. Asking questions are actually pleasant thing if you are
    not understanding something totally, but this paragraph
    offers pleasant understanding even.

  149. Sigortalı Ev Ofis Taşıma Ve Depolama Hizmeti. Kurumsal Hizmet. Hijyenik Paketleme.

  150. En güvenilir bahis siteleri 2022 için hemen ziyaret et.

  151. En güvenilir bahis siteleri 2022 için hemen ziyaret et.

  152. En güvenilir bahis siteleri listesi için hemen web sitemizi ziyaret edebilirsiniz.

  153. first comment

  154. xzcxzcxcxzc

  155. sdsdsdsda

  156. cxzcxzcxcx

  157. qwwqewewewq

  158. hellooosadsahellooosadsahellooosadsahellooosadsa

  159. sadsadasdsadsd

  160. sdsadsds

  161. gorabet gercek ve tek dogru

  162. gora bet giris adresi guncel olarak burada.rada.

  163. gorabet gorabet en yeni adresi hizmetinizde

  164. gorabet- burada.en yeni adresi hizmetinizde.

  165. gorabet- burada.

  166. gorabet- burada.

  167. gorabet- burada.

  168. gorabet- burada.

  169. bitcoin nasıl alınır dediğiniz an sitemize bakabilirsiniz.

  170. coin nasıl alınır sorusunun cevabı burada.

  171. takipçi satın al hizli ve guvenilir.

  172. instagram takipci satın alma fırsatını

  173. instagram takipci satın alma fırsatını

  174. instagram takipci satın alma fırsatını

  175. instagram takipci satın alma fırsatını ka

  176. instagram takipci satın alma fırsatını kaçırmayın.

  177. ilelebet giriş işlemleri burada yapılır.

  178. twitter trend topic satın a

  179. twitter trend topic

  180. twitter trend topic satın

  181. twitter trend topic satın al burada

  182. Hi, I do think this is an excellent blog. I stumbledupon it 😉 I’m going to come
    back once again since I bookmarked it. Money and freedom
    is the best way to change, may you be rich and continue to help other people.

  183. Thanks very interesting blog!|

  184. bahis sitesi dolandırıcısıy

  185. dolandırılmak isteyen gelsin.ız.

  186. We stumbled over here from a different web page and thought I might check things out. I like what I see so now i am following you. Look forward to exploring your web page for a second time.|

  187. hello world.

  188. hopla vv

  189. dsadasdsdasadasds

  190. Wspaniałe pomysły kosztuja grosze. Bezcenni sa ludzie, ktorzy je urzeczywistniaja. Twoj blog jest tego wspaniałym przykładem…

  191. instagram beğeni satın al ve instagram takipçi satın alma

  192. instagram takipçi satın almak için siteyi ziyaret edebilirsiniz.

  193. Today, I went to the beach with my kids. I found a sea shell and gave it to my 4 year old daughter and said „You can hear the ocean if you put this to your ear.” She placed the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is completely off topic but I had to tell someone!|

  194. Appreciating the time and energy you put into your website
    and in depth information you provide. It’s awesome to come across a blog every once in a while
    that isn’t the same old rehashed information. Excellent read!

    I’ve saved your site and I’m adding your RSS
    feeds to my Google account.

  195. Your means of explaining everything in this paragraph is truly fastidious, every one be capable of effortlessly be aware of it, Thanks a lot.|

  196. Piece of writing writing is also a excitement, if you know after that you can write or else it is difficult to write.|

  197. hellooooo

  198. asdsdsadsad

  199. sdsdsdsadsa

  200. sdsdsdsadsad

  201. sdsdsdsadsa

  202. sdsdsdsadsad

  203. very nice comment.

  204. sadasdas

  205. veri nice comment…

  206. Pretty! This was an extremely wonderful article. Thank you for supplying this info.|

  207. Türk takipçi satın al ve ucuz takipçi satın al

  208. I have read so many articles or reviews concerning the blogger lovers however
    this post is genuinely a nice post, keep it up.

  209. bit.ly/trend-oldum-com

  210. We are a gaggle of volunteers and opening a new scheme in our community. Your site offered us with useful info to work on. You’ve performed an impressive job and our whole group will be grateful to you.|

  211. Hello, this weekend is good designed for me, for the reason that this
    occasion i am reading this enormous educational
    piece of writing here at my home.

  212. Hi, always i used to check web site posts here in the early hours in the break of day, for the reason that i like to gain knowledge of more and more.|

  213. asdsdsadsadsad sdsadas dasdas

  214. I blog often and I truly appreciate your information. Your article has truly peaked my interest.
    I am going to take a note of your website and keep checking for
    new information about once per week. I opted in for your Feed as well.

  215. Youre so cool! I dont suppose Ive learn something like this before. So nice to find anyone with some original ideas on this subject. realy thanks for starting this up. this website is something that is needed on the net, someone with somewhat originality. useful job for bringing one thing new to the web!

  216. Hello there, You have done an incredible job. I will certainly digg it and personally recommend to my friends. I am confident they will be benefited from this web site.|

  217. I’m amazed, I have to admit. Seldom do I encounter a blog that’s both educative and engaging, and let me tell you, you have hit the nail on the head. The problem is something that not enough men and women are speaking intelligently about. I’m very happy that I found this during my hunt for something regarding this.|

  218. I have been searching all over a post about that for quite a long time. Thanks for publishing this great content without doubts is very useful. I absolutely love your blog. Excellent colors

  219. Woah! I’m really digging the template/theme of this site. It’s simple, yet effective. A lot of times it’s difficult to get that „perfect balance” between user friendliness and visual appearance. I must say you have done a amazing job with this. Additionally, the blog loads extremely quick for me on Opera. Superb Blog!

  220. You are a very bright individual!

  221. Hey I know this is off topic but I was wondering if you knew of any widgets I could add to my blog that automatically tweet my newest twitter updates. I’ve been looking for a plug-in like this for quite some time and was hoping maybe you would have some experience with something like this. Please let me know if you run into anything. I truly enjoy reading your blog and I look forward to your new updates.|

  222. I feel that is one of the such a lot significant info for me. And i am happy studying your article. But wanna observation on some common issues, The web site taste is ideal, the articles is in reality great. Good process, cheers

  223. Having read this I believed it was very informative. I appreciate you spending some time and effort to put this short article together. I once again find myself personally spending a significant amount of time both reading and commenting. But so what, it was still worth it !

  224. I delight in, cause I found just what I was taking a look for. You’ve ended my four day lengthy hunt! God Bless you man. Have a great day. Bye|

  225. Hey There. I found your weblog using msn. That is a very smartly written article. I will make sure to bookmark it and come back to learn extra of your useful information. Thanks for the post. I’ll certainly return.|

  226. Wow that was unusual. I just wrote an very long comment but after I clicked submit my comment didn’t show up.
    Grrrr… well I’m not writing all that over again.
    Regardless, just wanted to say great blog!

  227. Hi just wanted to give you a brief heads up and let you know a few of the images aren’t loading correctly. I’m not sure why but I think its a linking issue. I’ve tried it in two different browsers and both show the same outcome.|

  228. Hello there, just became alert to your blog through Google, and found that it’s
    truly informative. I am going to watch out for brussels. I’ll appreciate if you continue this in future.
    A lot of people will be benefited from your writing. Cheers!

  229. What’s up, this weekend is good in favor of me, since this moment i am reading this enormous informative paragraph here at my house.|

  230. It’s amazing to go to see this web site and reading the views of all mates on the topic of this article, while I am also keen of getting familiarity.|

  231. Along with the whole thing that appears to be developing inside this subject material, all your perspectives happen to be fairly stimulating. Even so, I beg your pardon, but I do not subscribe to your entire strategy, all be it refreshing none the less. It appears to everybody that your comments are actually not entirely validated and in simple fact you are generally yourself not even completely convinced of your argument. In any event I did take pleasure in examining it.

  232. Greetings from Carolina! I’m bored to death at work so I decided to
    check out your website on my iphone during lunch break.
    I really like the knowledge you provide here and can’t wait to
    take a look when I get home. I’m amazed at how quick your blog loaded on my mobile ..
    I’m not even using WIFI, just 3G .. Anyhow, very good blog!

  233. Takipçi, beğeni ve izlenme alabileceğiniz smm panel sitemiz sizlere en uygun fiyatlarla instagram takipçi satın alın.

  234. It’s going to be ending of mine day, but before end I am reading this enormous post to increase my knowledge.|

  235. twitkep ile takipçi kazandım teşekkür ederim😍

  236. Admin kim bilmiyorum ama tebrikler 3 saat sonra geldi benim takipçim

  237. It’s really very complex in this full of activity life to listen news on Television, so I only use the web for that reason, and obtain the latest news.|

  238. Admin kim bilmiyorum ama tebrikler

  239. Hi, i think that i saw you visited my web site so i came to “return the favor”.I am attempting to find things to improve my web site!I suppose its ok to use some of your ideas!!|

  240. VBET is an award-winning sports betting and gaming operator that partners with BetConstruct to offer its players the opportunity to bet on growing range

  241. Hey There. I found your weblog the use of msn. This is a really neatly written article. I’ll be sure to bookmark it and return to learn more of your helpful info. Thanks for the post. I’ll definitely return.|

  242. That is a really good tip particularly to those fresh to the blogosphere. Simple but very accurate information… Many thanks for sharing this one. A must read post!|

  243. It’s appropriate time to make some plans for the future and it is time to be happy. I’ve learn this publish and if I could I want to suggest you some fascinating things or suggestions. Perhaps you could write subsequent articles referring to this article. I wish to read even more things about it!|

  244. What’s up to every one, for the reason that I am truly keen of reading this blog’s post to be updated daily. It consists of nice material.|

  245. What’s up, its good post regarding media print, we all be familiar with media is a great source of data.|

  246. Hello there, I found your web site by way of Google while looking for a similar matter, your site got here up, it appears good. I’ve bookmarked it in my google bookmarks.

  247. I love what you guys are usually up too. This kind of clever work and coverage! Keep up the wonderful works guys I’ve incorporated you guys to blogroll.|

  248. Howdy! This post couldn’t be written any better! Reading through this post reminds me of my previous room mate! He always kept talking about this. I will forward this post to him. Fairly certain he will have a good read. Many thanks for sharing!|

  249. I am truly enjoying by these.

  250. My brother recommended I may like this web site. He used to be entirely right. This post actually made my day. You can not imagine just how much time I had spent for this information! Thanks!|

  251. These are in fact great ideas in regarding blogging. You have touched some fastidious things here. Any way keep up wrinting.|

  252. Very nice post. I just stumbled upon your blog and wanted to say that I have really enjoyed surfing around your blog posts. In any case I’ll be subscribing to your feed and I hope you write again very soon!|

  253. Good day! This is my first visit to your blog! We are a team of volunteers and starting a new project in a community in the same niche. Your blog provided us valuable information to work on. You have done a marvellous job!|

  254. I am in fact happy to read this webpage posts which consists of plenty of valuable information, thanks for providing these data.|

  255. It is the best time to make some plans for the future and it is time to be happy. I’ve read this post and if I could I wish to suggest you some interesting things or tips. Maybe you can write next articles referring to this article. I wish to read more things about it!|

  256. I used to be suggested this website by means of my cousin. I am now not positive
    whether or not this publish is written through him as nobody else recognize such precise approximately my trouble.
    You are incredible! Thank you!

  257. Pretty! This has been a really wonderful post. Many thanks for supplying this information.

  258. Undeniably imagine that which you said. Your favourite justification seemed to be at the net the simplest factor to consider of.
    I say to you, I certainly get irked at the same time as other people consider issues that they just do not understand about.
    You controlled to hit the nail upon the highest as smartly as defined out the
    entire thing without having side effect , people can take a signal.

    Will probably be again to get more. Thanks

  259. May I just say what a relief to discover somebody that actually knows what they’re discussing online.

    You certainly know how to bring a problem to light and make it important.
    A lot more people need to read this and understand this side
    of your story. I was surprised you are not
    more popular since you surely have the gift.

  260. What’s up it’s me, I am also visiting this web site daily, this website is actually nice and the
    viewers are genuinely sharing good thoughts.

  261. Nice post. I was checking constantly this weblog and I am impressed!
    Very helpful information specifically the final part 🙂 I handle such
    info a lot. I used to be seeking this particular info
    for a long time. Thanks and best of luck.

  262. I must thank you for the efforts you have put in penning this site. I’m hoping to see the same high-grade blog posts by you later on as well. In fact, your creative writing abilities has encouraged me to get my own, personal website now ;)|

  263. Hello, its good post on the topic of media print, we all be familiar with media is a enormous source of facts.|

  264. Hello there, I found your blog by way of Google even as searching for a related subject, your site got here up, it seems great. I’ve bookmarked it in my google bookmarks.

  265. Wonderful goods from you, man. I have understand your
    stuff previous to and you are just too excellent. I really like what
    you have acquired here, really like what you are stating and the way in which you say it.

    You make it entertaining and you still take care of to keep it
    sensible. I cant wait to read far more from you.
    This is really a terrific web site.

  266. Link exchange is nothing else but it is just placing the other person’s website link on your
    page at suitable place and other person will also do same for you.

  267. adil

  268. ağdırmak

  269. ağır uyku

  270. ağırlanabilme

  271. My relatives every time say that I am killing my time here at net, however I know I am getting experience every day by reading such fastidious posts.

  272. Kıskanç olmayan aşk ne doğrudur ne de saf. – Victor Hugo

  273. Kalbini değiştirerek hayatını değiştirirsin. Max Lucado

  274. Kütlesi olmayana yerçekimi dokunamaz.

  275. Işığın olduğu her yerde gölgeler de vardır.

  276. Dua, insanın en büyük gücüdür! W. Clement Stone

  277. Hey there this is kind of of off topic but I was wondering if blogs use WYSIWYG editors or
    if you have to manually code with HTML. I’m starting a blog soon but have no coding
    expertise so I wanted to get guidance from someone with experience.
    Any help would be enormously appreciated!

  278. What i do not understood is in fact how you are now not actually a lot
    more neatly-appreciated than you might be now.
    You’re very intelligent. You already know thus considerably in terms of this subject,
    made me in my opinion believe it from a lot of numerous
    angles. Its like men and women are not interested except it
    is something to do with Lady gaga! Your personal stuffs excellent.
    Always take care of it up!

  279. What’s up colleagues, how is the whole thing, and what you
    wish for to say about this piece of writing, in my view its genuinely remarkable in support of
    me.

  280. That is really interesting, You are an excessively professional
    blogger. I have joined your rss feed and look forward to
    seeking more of your excellent post. Also, I’ve shared your web site
    in my social networks

  281. Bilmeyen ne bilsin seni gamlanma deli gönül, gönülden anlamayana bağlanma deli gönül…

  282. Dağa düşer kül eyler, gönüllere yol eyler, sultanları kul eyler, hikmetli nesnedir aşk.

  283. Kendisine itaat etmek isteyen, nasıl emredeceğini bilmesi gerekir. Niccolo Machiavelli

  284. Sakın unutma, ellerin cebindeyken başarı merdivenlerini çıkamazsın.

  285. Görmezden gelin, ses etmeyin, cevap vermeyin. Sessizlik herkesi mahveder.

  286. Ağırlayamayacağın misafiri yüreğine konuk etme…

  287. Yapmacık olup sevilmektense, kendim olup nefret edilmeyi tercih ederim. -Tom Robbins

  288. İnsanların, senin hakkında ne düşündüklerini önemsemeyerek, ömrünü uzatabilirsin – Bukowski

  289. Bir insan aşık olunca; kıskanır, bağırır, kısıtlar, hesap sorar, sahiplenir… ama; anlayana işte…

  290. Olsun be aldırma yaradan yardır..sanma ki zalimin ettiği kardır… Mazlumun ahi indirir sahi.. Her şeyin bir vakti vardır.

  291. Hani dilimizin ucuna gelip de söyleyemediklerimiz var ya; Allah o sözlerin yolunu açık etsin.

  292. Aşk Evrenin Mimarıdır. – Herodot

  293. Dünyayı değiştirmenize gerek yok; kendini değiştirmek zorundasın. Miguel Angel Ruiz

  294. Eğer onur kazançlı olsayԁı herkes onurlu olabilirdi. -Thomas More

  295. Sağırlık kulakta değil; akıldadır. Marlee Matlin

  296. İdealler yıldızlara benzer. Onlara ulaşamazsınız, ama size yol gösterirler.- Waldo Emerson

  297. Kütlesi olmayana yerçekimi dokunamaz.

  298. Şikayet ettiğiniz yaşam, belkide başkasının hayalidir. Tolstoy

  299. Kimse kimseyi unutmuyor ama asla karşı tarafın istediği biçimde hatırlamıyor.- Tezer Özlü

  300. naturally like your web-site but you have to test the spelling on several of your posts. A number of them are rife with spelling problems and I find it very bothersome to inform the reality however I will certainly come again again.

  301. Kadın kocasını daha az sevmeli, fakat daha çok anlamalı; erkek, karısını daha çok sevmeli, fakat anlamaya çalışmamalıdır. – Oscar Wilde

  302. Specially Developed Call Center Software for Law Firms

  303. hello my

  304. Excellent blog you have here.. It’s hard to find
    quality writing like yours these days. I honestly appreciate people like
    you! Take care!!

  305. Specially Developed Call Center Software for Law Firms

  306. instagram türk takipçi satın al cok bas

  307. cok iyi begendim bayan kadın takipci satın li

  308. cok iyi begendim bayan kadın takipci satın

  309. yabancı takipçi saton al sizler için en iyisi

  310. Bilgelik, herhangi bir zenginlikten daha önemlidir. Sofokles

  311. harika takipci geliyor cok iyi

  312. thanks you very

  313. harika güzel begendim

  314. demet evgar kimdir cok iyi

  315. cok iyi bir icerik tesekkurler

  316. goodd veryysite olmus tebrik ederim

  317. goodd veryy

  318. Great article. I am going through many of these issues as well..

  319. cok güzel oldu olmuş gi

  320. cok güzel oldu olmuş gi

  321. cok güzel oldu olmuş

  322. cok güzel o

  323. cok güzel oldu

  324. cok güzel oldu olm

  325. cok güzel oldu olmuş

  326. thanks y

  327. thanks you very

  328. The other day, while I was at work, my cousin stole my apple ipad and tested to
    see if it can survive a 30 foot drop, just so she can be a youtube sensation. My iPad
    is now destroyed and she has 83 views. I know
    this is entirely off topic but I had to share it with
    someone!

  329. harilkaaaaa thaks

  330. harika

  331. Kıskanç olmayan aşk ne doğrudur ne de saf. – Victor Hugo

  332. Admin kim bilmiyorum ama tebrikler

  333. eski sevgiliye ne denmeli 🙂

  334. Benim 1 saat sonra geldi türk aktif hemde

  335. Çok Güzel bir uygulama

  336. teşekkürler🤓

  337. beni neden stalklıyorsunuz anlamış değilim ama öğrendiğim iyi oldu 😅

  338. Takipçiler türk bilginize😍

  339. şok üstüne şok yaşıyorum, neler varmış da haberimiz yokmuş 😎

  340. sonunda teknoloji ilerledi de bunu da yaptılar 🤣

  341. Metodu olan topal, metotsuz koşandan daha çabuk ilerler. – Francis Bacon

  342. Can I simply just say what a comfort to find an individual who
    truly understands what they are talking about
    on the net. You definitely realize how to bring a problem
    to light and make it important. More and more people have to read this and understand this side of
    the story. I was surprised you’re not more popular since you most certainly possess the gift.

  343. I couldn’t resist commenting. Perfectly written!

  344. Good day! I just would like to give you a big
    thumbs up for your great information you have got here on this post.
    I will be returning to your website for more soon.

  345. thanks you veryy

  346. dsadsadas

  347. ulu ortaiiiii

  348. YouTube 4000 Saat İzle

  349. bonus verne siteler harika

  350. Cesaret de aşk gibi ümitle beslenir. -Napoléon Bonaparte

  351. Öyle bir seveceksin ki, yüreğinden kimse ayıramayacak. Ve öyle birini seveceksin ki, seni gözleriyle bile aldatmayacak. – Can Yücel

  352. Alymedya

  353. I just like the helpful information you provide on your articles.
    I’ll bookmark your weblog and check once more here regularly.
    I am relatively certain I’ll learn many new stuff right right here!

    Good luck for the next!

  354. Hello There. I found your blog using msn. This is an extremely
    well written article. I will be sure to bookmark it and
    return to read more of your useful information. Thanks for the post.
    I’ll certainly comeback.

  355. Good post. I learn something totally new and challenging
    on sites I stumbleupon everyday. It’s always interesting to read
    through articles from other writers and practice a little
    something from other sites.

  356. Türkiye’de ve Konya’da özellikle tercih edilen ve ihtiyaç anında en sağlam destekleri sağlayan Allianz Sigorta, Anadolu Sigorta

  357. Türkiye’de ve Konya’da özellikle tercih edilen ve ihtiyaç anında en sağlam destekleri sağlayan Allianz Sigorta, Anadolu Sigorta

  358. Hi, I like your site very much, now I will visit it more often.

  359. Hi, thanks for this nice sharing. I will get better information by visiting more often.

  360. Thanks for the wonderful sharing.

  361. Thanks. Your site is great and I was really happy reading your content.

  362. Thanks for the great essay. Continue… Your website is helpful. Thanks for providing this unique
    and intriguing content.

  363. Thanks for the great essay. Continue… Your site is extremely helpful.this post is unique and interesting, thank you for sharing this awesome information

  364. Thanks for the great info. Cool site. We like your site’s details. This site was bookmarked. repeat
    thanks

  365. thank you

  366. thank you very much soo

  367. thank you very much soo

  368. thank you very much soo

  369. thank you very much soo

  370. thank you very much soo

  371. thank you very much soo

  372. thank you very much soo

  373. thank you very much soo

  374. thank you so very much

  375. thank you so very much

  376. thank you so very much

  377. thank you so very much

  378. thank you so very much

  379. thank you so very much

  380. thank you so very much

  381. thank you so very much

  382. thank you so very much

  383. thank you

  384. thank you

  385. thank you

  386. thank you

  387. thanks

  388. thank you

  389. thank you

  390. thank you

  391. thank you

  392. thank you

  393. thank you

  394. thank you

  395. thank you

  396. thank you

  397. thank you

  398. thank you

  399. thank you

  400. thank you

  401. thank you

  402. thank you

  403. thank you

  404. thank you

  405. thank you

  406. thank you

  407. thank you

  408. thank you

  409. thank you

  410. thank you

  411. thank you

  412. thank you

  413. thank you

  414. thank you

  415. thank you

  416. thank you

  417. thank you

  418. thank you

  419. thank you

  420. thank you

  421. thank you

  422. Thank you for this wonderful content.

  423. thank you

  424. thank you

  425. thank you

  426. thank you

  427. thank you

  428. thank you

  429. thank you

  430. thank you

  431. thank you

  432. thank you

  433. thank you

  434. thank you

  435. thank you

  436. thank you

  437. thank you

  438. thank you

  439. thank you

  440. thank you

  441. THANK YOU

  442. Hello2. And Bye2.

  443. thanks you

  444. thank you

  445. thanks you

  446. thanks

  447. thank you

  448. thanks

  449. thank you very much

  450. thank you so

  451. thanks

  452. thank you

  453. хостел пермь цены сухум отзывы
    санаторий архипо осиповка на карте отель багрипш абхазия цены мачуги 101 краснодар отель vision
    маринс парк отель сочи адрес здравкурорт туроператор ул саморы машела 2а

  454. thank you

  455. thank you

  456. thank you

  457. thank you

  458. thank you

  459. thank you

  460. thank you

  461. thank you

  462. thank you

  463. It was a great article, more than informative. Thank you for taking the time.

  464. thank you

  465. thank you

  466. thank you

  467. thank you

  468. thank you

  469. thank you

  470. thank you

  471. istanbul spa hotel отель славяновский исток железноводск
    где купить путевку в санаторий кисловодска бургас адлер официальный сайт отель с бассейном крым
    новгород гостиница россия hot place владивосток администрация анапа официальный сайт

  472. thank you

  473. thank you

  474. thank you

  475. thank you

  476. thank you

  477. thank you

  478. thank you

  479. thank you

  480. thank you

  481. отель олива крым горячий ключ отдых в горах
    кисловодск в августе отель глобус в луге санатории самары
    отдохнуть в феодосии галунов отель отзывы санаторий сосновый бор ковылкино

  482. thank you

  483. thank you

  484. thank you

  485. thank you

  486. thank you

  487. thank you

  488. thank you

  489. thank you

  490. thank you

  491. азнакаевский санаторий профилакторий улыбка турбаза старый оскол
    red house людиново санатории московской области для отдыха с детьми отдых в татарстане с детьми
    дол сатера пансионаты в лазаревском рядом с морем недорого иван да марья отель санкт петербург

  492. thank you

  493. парк отель порто маре крым гостиница раяна грозный
    отель европа в крыму жемчужина у моря 6 букв сканворд гостиница ак барс казань
    sochi resort spa пляж морской бриз отдых в ессентуках отели

  494. дельфин адлеркурорт официальный сайт азалия череповец
    сотник новоаннинский ессентуки санатории где находится в каком регионе пансионат находка аше
    автомобилист адлер отель регина клыки спа отель спб

  495. I have recently started a site, the information you provide on this web site has helped me tremendously. Thanks for all of your time & work. „Men must be taught as if you taught them not, And things unknown proposed as things forgot.” by Alexander Pope.

  496. thank you

  497. thank you

  498. thank you

  499. thank you

  500. thank you

  501. thank you

  502. thank you

  503. thank you

  504. thank you

  505. thank you

  506. thank you

  507. thank you

  508. thank you

  509. thank you

  510. thank you

  511. thank you

  512. thank you

  513. thank you

  514. thank you

  515. thank you

  516. thank you

  517. thank you

  518. thank you

  519. thank you

  520. thank you

  521. thank you

  522. thank you

  523. thank you

  524. thank you

  525. It was very professional work.

  526. thank you

  527. thank you

  528. thank you

  529. thank you

  530. thank you

  531. thank you

  532. thank you

  533. thank you

  534. Thank you for this useful information.

  535. Amazing content from an amazing site.

  536. thank you

  537. thank you

  538. thank you

  539. thank you

  540. thank you

  541. thank you

  542. thank you

  543. thank you

  544. thank you

  545. thank you

  546. thank you

  547. thank you

  548. thank you

  549. thank you

  550. thank you

  551. thank you

  552. thank you

  553. thank you

  554. thank you

  555. thank you

  556. thank you

  557. thank you

  558. thank you

  559. thank you

  560. We always follow your beautiful content, I look forward to the continuation.

  561. thank you

  562. thank you

  563. thank you

  564. thank you

  565. thank you

  566. thank you

  567. thank you

  568. thank you

  569. thank you

  570. thank you

  571. thank you

  572. thank you

  573. thank you

  574. thank you

  575. thank you

  576. thank you

  577. thank you

  578. thank you

  579. thank you

  580. thank you

  581. thank you

  582. thank you

  583. thank you

  584. thank you

  585. thank you

  586. thank you

  587. thank you

  588. thank you

  589. thank you

  590. thank you

  591. thank you

  592. абхазия отдых на море цены 2021 отель светлана сочи официальный
    каскадная лестница кисловодск фото отель сан марина гагра официальный сайт ессентуки питьевая галерея
    отель виктория абхазия отели в дубне отель романтик архыз официальный сайт

  593. казань чистопольская 61 экспо отель санкт петербург официальный сайт
    русь санаторий анапа официальный сайт рейтинг санаторий кисловодска отель богатырь адлер официальный сайт цены
    новый год в крыму 2022 гостиница в соликамске санаторий источник ессентуки

  594. thank you

  595. thank you

  596. thank you

  597. thank you

  598. thank you

  599. thank you

  600. thank you

  601. thank you

  602. thank you

  603. thank you

  604. thank you

  605. thank you

  606. thank you

  607. thank you

  608. thank you

  609. thank you

  610. thank you