Provided by Freddy M.E. Jacobs
Belgian Romanian Real Estate Chamber
President
www.cibr.be
www.investromania.be – the cibr blog
contact: frjacobs@telenet.be
Electromagnetica invests 10 million euros in two hydropower plants
Producer of electrical and telecommunications equipment Electromagnetica Bucharest (ELMA) has announced its intentions to invest some 10 million euros in the construction of a small hydropower plant and in the modernization of another unit of production in the Brodina River basin, located in the Suceava County (north-eastern Romania), Ziarul financiar daily reads on April 7. The plant is going to invest by 30% more than the amount provided for this purpose in the budget - 7.7 million euros, with the investment plan having already been approved by shareholders at the recent General Assembly. Electromagnetica started producing electric power in 2007, following the acquisition of several units from Hidroelectrica. The company recorded 6.7 million euros in net profit in 2009, double compared with results in 2008. The 2009 turnover amounted to about 94.6 million euros.
Source: Ziarul Financiar, 7 april 2011
Investors kick off works on 1,082 MW Romania-sited wind parks
The Construction works had kicked off by March 2011 for wind power projects with an aggregate installed capacity of 1,082 MW, director of the Renewable Energy Department of the National Energy Regulatory Agency (ANRE) Radu Regman told a seminar on energy. "Connection approvals were issued so far for a total capacity of 11,000 MW and contracts were signed for 6,000 MW; incorporation approvals were also issued and construction works have started for facilities with a combined capacity of 1,082 MW," said Regman. He added that "wind power will cover 70-80 pct of the renewable energy production target." Romania increased last year its installed wind capacity by 448 MW to 462 MW, landing the seventh position in the EU by the growth in volume, reads a report by the European Wind Energy Association - EWEA. The share of wind energy of the total domestic consumption is 24 pct in Denmark, 14 pct in Spain and Portugal, about 10 pct in Ireland and Germany, and 5.3 pct across the EU; wind power covers just 1.6 pct of Romania’s electricity consumption. Numerous wind power projects are underway or under preparation in Romania, developed by companies such as CEZ (350 MW), Iberdrola (500-600 MW), Verbund (200 MW), Energias de Portugal (230 MW) or Continental Wind Partners (232 MW).
Source: Agerpres, ROMANIAN ECONOMIC HIGHLIGHTS, April 11, 2011.
Energy industry in figures
Energy amount traded on PCCB in 2010, up to 79,165 GWh
The amount of energy traded last year on the Centralized Market of Bilateral Contracts (PCCB) was of 79,165 GWh, about 22 percent higher compared to the one traded in 2009, according to data centralized by the National Regulatory Authority for Energy (ANRE). The average trading price last year stood at 161.62 lei / MWh, compared to 161.37 lei / MWh in 2009. A volume of 28,942 GWh was traded based on regular contracts, and 50,223 GWh on negotiated contracts.
Thermal energy produced in 2010 amounts to 17,359 Tcal
The thermal energy generated in 2010 for delivery in Romania was 17,359 Tcal, 0.03 percent lower than in the previous year, according to data centralized by the Romanian Energy Regulatory Authority (ANRE). The thermal energy produced by cogeneration was 14,120 Tcal, 1.24 percent lower than in 2009. There was an amount of 2,522.73 Tcal of thermal energy produced for delivery in December 2010 and 2,161.68 Tcal of cogenerated energy.
Source: Agerpres, ROMANIAN ECONOMIC HIGHLIGHTS, March 21, 2011.
Local energy market to see robust growth by 2015
One of the most interesting phenomena to follow until 2015 on the energy market will be the trend of the wind segment, Ziarul Financiar daily writes. The reference year 2015 is indicated because the start of 2,500-3,000 MW capacity is estimated until then, namely the equivalent of four reactors of the Cernavoda nuclear power plant (southern Romania), which now has only two reactors in operation. To reach this level from wind energy production, investments of some 5 billion euros will be needed. According to European statistics, 448 MW were installed in Romania in wind farms last year, the equivalent of some investments worth 800 million euros. Numerous wind energy projects, developed by companies such as CEZ (350 MW), Iberdrola (500-600 MW), Verbund (200 MW), Energias de Portugal (230 MW) or Continental Wind Partners (232 MW), are under preparation or underway in Romania. Moreover, the projects done last year led to a capacity leap of over 32 times compared with 2009, Romania being the seventh EU member country in terms of newly finalized wind projects. Thus, local investments accounted for 5% of the total capacity newly installed in the 27 EU member states. The electricity consumption is also expected to rise by some 5-10% versus 2010, the quoted daily estimates. In terms of energy production generated from oil, although the price of barrel has exceeded the threshold of 100 dollars amid the incidents in North Africa, analysts believe its value could stand between 95 and 110 dollars per barrel in 2015, the quoted daily mentions. Also expected in 2015 are the first deliveries of natural gas through the transcontinental gas pipeline Nabucco, with 2011 being a milestone year for the achievement of this major European project. Moreover, the natural gas price is expected to be deregulated in 2015, which will bring substantial gains to producers but will also lead to higher bills for end-consumers, Ziarul Financiar estimates.
Source: Agerpres, ROMANIAN ECONOMIC HIGHLIGHTS, March 7, 2011.
zaterdag 11 juni 2011
zaterdag 21 mei 2011
New Labour Code to enter into force in May - Romanian workers
Amendments to the Labour Code were published on 31 March 2011.
According to the new law, the provisions of the job description will become paramount in assessing the professional performance of any employee, which will prevent abuses from employers. Also, the new Labour Code stipulates that professional performance will prevail in case of disposals made due to the economic situation of a company, thus replacing the old provisions that social criteria had to be taken into consideration first when undertaking disposals.
The most important changes include:
1. Conclusion and execution of individual labour agreements
· Written form is mandatory for the valid conclusion of an individual labour agreement.
· The employer is obliged to give the employee the individual labour agreement before they start working.
2. Evaluation of employee performances
· Employer has the right to insert in the individual labour agreements individual performance objectivesand evaluation criteria regarding fulfillment of such objectives.
· Criteria and process of professional evaluation of employees are to be inserted in the internal regulations of the employer and shall be the main criteria of shooutout in case of redundancies due to economic conditions.
3. Liabilities
· Consideration for damages caused by employees may be retained by the employer from the wage with the consent of the employee but may not exceed the limit of five national minimum gross monthly salaries.
· People caught working without an individual labour agreement will be fined.
· Having more than five workers without individual labour agreements and repeatedly establishing wages under the level of the national minimum guaranteed wage in the country both represent criminal offences.
The new provisions will enter in force on 1 May 2011. See: Law no. 40/2011 published in the Official Gazette of Romania, Part I, No. 225 of 31 March 2011
According to the new law, the provisions of the job description will become paramount in assessing the professional performance of any employee, which will prevent abuses from employers. Also, the new Labour Code stipulates that professional performance will prevail in case of disposals made due to the economic situation of a company, thus replacing the old provisions that social criteria had to be taken into consideration first when undertaking disposals.
The most important changes include:
1. Conclusion and execution of individual labour agreements
· Written form is mandatory for the valid conclusion of an individual labour agreement.
· The employer is obliged to give the employee the individual labour agreement before they start working.
2. Evaluation of employee performances
· Employer has the right to insert in the individual labour agreements individual performance objectivesand evaluation criteria regarding fulfillment of such objectives.
· Criteria and process of professional evaluation of employees are to be inserted in the internal regulations of the employer and shall be the main criteria of shooutout in case of redundancies due to economic conditions.
3. Liabilities
· Consideration for damages caused by employees may be retained by the employer from the wage with the consent of the employee but may not exceed the limit of five national minimum gross monthly salaries.
· People caught working without an individual labour agreement will be fined.
· Having more than five workers without individual labour agreements and repeatedly establishing wages under the level of the national minimum guaranteed wage in the country both represent criminal offences.
The new provisions will enter in force on 1 May 2011. See: Law no. 40/2011 published in the Official Gazette of Romania, Part I, No. 225 of 31 March 2011
zondag 15 mei 2011
Een Roemeense vennootschap oprichten - general partnerships
A general partnership can involve two or more partners. The partnership relationship is based upon a contract and any person who is capable of entering a binding contract may enter a partnership. Following this agreement, the parties must register their partnership with the National Trade Register Office.
In a general partnership, partners are jointly liable for the debts and obligations of the partnership and each partner can be personally liable for the overall debts and liabilities, which are not satisfied by the assets of the partnership.
The capital of the partnership is formed of the partners' contributions. These contributions can include cash, real estate, equipment, or other property. Contributions become assets of the partnership and comprise its registered capital. Romanian laws do not set maximum or minimum limits on capital, nor does it indicate how much must be in cash or other assets. These decisions are left with the partners.
A general partnership must select a name for itself. Included in this name must be the name of one individual partner, the nature of the partnership, and disclosure of the general partnership status of the enterprise (Societate in nume colectiv - SNC). If a person who is not a partner permits his or her name to be used in the name of the partnership, that person then becomes liable for the debts and obligations of the partnership in the same fashion as general partners.
General partnership matters are determined under a written partnership agreement. Where the agreement is silent or unclear, decisions are made by partners on the basis of their relative capital contributions. If a partnership seeks to have a formal management, perhaps because of its large size, a vote of the partners representing a majority of the registered capital is required.
In a general partnership, partners are jointly liable for the debts and obligations of the partnership and each partner can be personally liable for the overall debts and liabilities, which are not satisfied by the assets of the partnership.
The capital of the partnership is formed of the partners' contributions. These contributions can include cash, real estate, equipment, or other property. Contributions become assets of the partnership and comprise its registered capital. Romanian laws do not set maximum or minimum limits on capital, nor does it indicate how much must be in cash or other assets. These decisions are left with the partners.
A general partnership must select a name for itself. Included in this name must be the name of one individual partner, the nature of the partnership, and disclosure of the general partnership status of the enterprise (Societate in nume colectiv - SNC). If a person who is not a partner permits his or her name to be used in the name of the partnership, that person then becomes liable for the debts and obligations of the partnership in the same fashion as general partners.
General partnership matters are determined under a written partnership agreement. Where the agreement is silent or unclear, decisions are made by partners on the basis of their relative capital contributions. If a partnership seeks to have a formal management, perhaps because of its large size, a vote of the partners representing a majority of the registered capital is required.
Een Roemeense vennootschap oprichten - E.I.G. (Economic Interest Group)
Dit is een samenwerkingsverband tussen 2 en 20 natuurlijke – of rechtspersonen, opgericht voor een bepaalde periode en bedoeld om de economische activiteiten van de leden te vereenvoudigen of te ontwikkelen en de resultaten ervan te verbeteren. De E.I.G. wordt in de wet beschreven als een autonome, winstmakende, rechtspersoonlijkheid met ten hoogste 20 leden. De activiteit van een E.I.G. moet gerelateerd zijn aan de activiteiten en moet een meerwaarde bieden aan zijn leden.
De E.I.G. mag worden opgericht door een notariële akte, getekend door alle leden en wordt een rechtspersoon vanaf de registratie bij het handelsregister. Een E.I.G. mag zonder maatschappelijk kapitaal opgericht worden. Indien er toch een maatschappelijk kapitaal ingebracht wordt, is er geen minimumwaarde per aandeel vereist.
De werking van een E.I.G. is zeer flexibel, de structuur en de werking ervan kan op elk moment gewijzigd worden door de leden, wijzigingen moeten dan wel in de statuten vermeld worden.
De leden van een E.I.G. zijn in principe hoofdelijk en onbeperkt aansprakelijk voor de verplichtingen aan derden, behalve indien dit in de statuten anders werd overeengekomen. De schuldeisers van een E.I.G. wenden zich eerst tot de E.I.G. en indien er 15 dagen na de vervaldag nog geen betaling geschied is, mogen ze de betaling eisen van de leden van de E.I.G..
De leden verkiezen 1 of meer bestuurders en leggen de verplichtingen, de besturingstermijn en het loon vast.
Een E.I.G. mag geen winst maken voor eigen rekening. Indien er winst gemaakt wordt moet deze volledig in de vorm van dividenden uitgekeerd worden aan de leden, een E.I.G. mag geen winst reserveren. Indien de kosten groter zijn dan de inkomsten van een E.I.G., moet dit verlies bijgepast worden door de leden, het verlies mag niet overgedragen worden naar een volgend boekjaar.
Een E.I.G. moet bij de afsluiting van het boekjaar dezelfde financiële rapporten opstellen als gewone vennootschapsvormen.
De E.I.G. mag worden opgericht door een notariële akte, getekend door alle leden en wordt een rechtspersoon vanaf de registratie bij het handelsregister. Een E.I.G. mag zonder maatschappelijk kapitaal opgericht worden. Indien er toch een maatschappelijk kapitaal ingebracht wordt, is er geen minimumwaarde per aandeel vereist.
De werking van een E.I.G. is zeer flexibel, de structuur en de werking ervan kan op elk moment gewijzigd worden door de leden, wijzigingen moeten dan wel in de statuten vermeld worden.
De leden van een E.I.G. zijn in principe hoofdelijk en onbeperkt aansprakelijk voor de verplichtingen aan derden, behalve indien dit in de statuten anders werd overeengekomen. De schuldeisers van een E.I.G. wenden zich eerst tot de E.I.G. en indien er 15 dagen na de vervaldag nog geen betaling geschied is, mogen ze de betaling eisen van de leden van de E.I.G..
De leden verkiezen 1 of meer bestuurders en leggen de verplichtingen, de besturingstermijn en het loon vast.
Een E.I.G. mag geen winst maken voor eigen rekening. Indien er winst gemaakt wordt moet deze volledig in de vorm van dividenden uitgekeerd worden aan de leden, een E.I.G. mag geen winst reserveren. Indien de kosten groter zijn dan de inkomsten van een E.I.G., moet dit verlies bijgepast worden door de leden, het verlies mag niet overgedragen worden naar een volgend boekjaar.
Een E.I.G. moet bij de afsluiting van het boekjaar dezelfde financiële rapporten opstellen als gewone vennootschapsvormen.
Een Roemeense vennootschap oprichten - een Roemeens filiaal of dochtermaatschappij
A foreign company can do business in Romania through a subsidiary or a branch. While a subsidiary has a legal personality and is considered a Romanian entity, the branch is just an extension of the parent company and therefore has no legal personality and no independence.
Law No. 105/1992 on the Regulation of the Private International Law Relationship adopts the accepted international practice by which a branch is governed by the national law of its parent company.
Legally, the branch has no separate status from the foreign company itself. It is merely carrying on business in Romania. The foreign company will be liable to the employees and creditors of the branch for the actions of, and debts contracted by, its managers and agents on behalf of the branch. On the contrary, according to the Law No.31/1990, a Romanian subsidiary of a foreign company is a Romanian legal person and, consequently, it is subject to Romanian laws. It is liable, on its own behalf, for the actions assumed. Subsidiaries and branches can carry out only the activities to which the parent company is authorized.
In practice, subsidiaries are commissioned following the same steps as the registration of companies, i.e. notarizing the statutes, and registering the subsidiary with the National Trade Register Office.
The formation of a branch follows the same steps as that of a subsidiary, but they do not need to establish incorporation statutes.
a notarized copy of the articles of incorporation of the parent company;
evidence of registration of the parent company in its country of origin;
documentation indicating the company's solvency; and
the decision of the parent company's Board of Directors (or similar authorized body) to establish a foreign branch. This decision should indicate the type of activity of the branch, the individuals appointed by the parent company to act on its behalf and the confirmation of the parent company that the acts of its representatives are legally binding to it.
Assuming the branch is accepted, it must then be registered with the local office of the National Trade Register Office. The formation of a subsidiary must comply with the minimum capital requirements under the Romanian Company Law.
Een buitenlandse vennootschap kan ook handel drijven in Roemenië door middel van een filiaal of dochtermaatschappij54. Een dochtermaatschappij heeft een eigen rechtspersoonlijkheid, een filiaal daarentegen is slechts een uitbreiding van de buitenlandse vennootschap. Bij een filiaal is er dus geen sprake van een aparte rechtspersoon en is bijgevolg ook niet financieel onafhankelijk.
Door het ontbreken van een aparte rechtspersoonlijkheid is een filiaal onderhevig aan de nationale wetten van de buitenlandse vennootschap waardoor het werd opgericht. De buitenlandse vennootschap is aansprakelijk voor de schulden en de verplichtingen die door de bestuurders en vertegenwoordigers van het filiaal gemaakt worden. Een filiaal mag alleen de activiteiten uitoefenen waarvoor de buitenlandse vennootschap de nodige vergunningen heeft.
Een dochteronderneming is, omwille van haar aparte rechtspersoonlijkheid, onderhevig aan de Roemeense wetgeving en is verantwoordelijk voor haar eigen daden. De oprichtingsprocedure van een dochteronderneming is gelijkaardig aan die van andere vennootschapsvormen zoals bijvoorbeeld de naamloze vennootschap of bvba.
Law No. 105/1992 on the Regulation of the Private International Law Relationship adopts the accepted international practice by which a branch is governed by the national law of its parent company.
Legally, the branch has no separate status from the foreign company itself. It is merely carrying on business in Romania. The foreign company will be liable to the employees and creditors of the branch for the actions of, and debts contracted by, its managers and agents on behalf of the branch. On the contrary, according to the Law No.31/1990, a Romanian subsidiary of a foreign company is a Romanian legal person and, consequently, it is subject to Romanian laws. It is liable, on its own behalf, for the actions assumed. Subsidiaries and branches can carry out only the activities to which the parent company is authorized.
In practice, subsidiaries are commissioned following the same steps as the registration of companies, i.e. notarizing the statutes, and registering the subsidiary with the National Trade Register Office.
The formation of a branch follows the same steps as that of a subsidiary, but they do not need to establish incorporation statutes.
a notarized copy of the articles of incorporation of the parent company;
evidence of registration of the parent company in its country of origin;
documentation indicating the company's solvency; and
the decision of the parent company's Board of Directors (or similar authorized body) to establish a foreign branch. This decision should indicate the type of activity of the branch, the individuals appointed by the parent company to act on its behalf and the confirmation of the parent company that the acts of its representatives are legally binding to it.
Assuming the branch is accepted, it must then be registered with the local office of the National Trade Register Office. The formation of a subsidiary must comply with the minimum capital requirements under the Romanian Company Law.
Een buitenlandse vennootschap kan ook handel drijven in Roemenië door middel van een filiaal of dochtermaatschappij54. Een dochtermaatschappij heeft een eigen rechtspersoonlijkheid, een filiaal daarentegen is slechts een uitbreiding van de buitenlandse vennootschap. Bij een filiaal is er dus geen sprake van een aparte rechtspersoon en is bijgevolg ook niet financieel onafhankelijk.
Door het ontbreken van een aparte rechtspersoonlijkheid is een filiaal onderhevig aan de nationale wetten van de buitenlandse vennootschap waardoor het werd opgericht. De buitenlandse vennootschap is aansprakelijk voor de schulden en de verplichtingen die door de bestuurders en vertegenwoordigers van het filiaal gemaakt worden. Een filiaal mag alleen de activiteiten uitoefenen waarvoor de buitenlandse vennootschap de nodige vergunningen heeft.
Een dochteronderneming is, omwille van haar aparte rechtspersoonlijkheid, onderhevig aan de Roemeense wetgeving en is verantwoordelijk voor haar eigen daden. De oprichtingsprocedure van een dochteronderneming is gelijkaardig aan die van andere vennootschapsvormen zoals bijvoorbeeld de naamloze vennootschap of bvba.
Een Roemeese vennootschap oprichten - een Roemeens vertegenwoordigingskantoor
Foreign corporations are entitled to set up representative offices in Romania, in accordance with the provisions of Decree – Law No.122/1990. While representative office cannot carry out commercial activities on their behalf, they are entitled to promote and supervise the business of their parent companies. As a representative of a foreign entity, a representative office cannot earn revenues in local currency. For payments in local currency, the office must open a ROL bank account, which is to be funded only by its foreign currency account.
Establishing a representative office with the approval of the Ministry of Industry and Commerce, Department of Foreign Trade, is a straightforward matter. A fee of US$ 1,200 is paid for a one year-license. The license must be renewed every year against payment of the corresponding fee. If the registration occurs at a time other than the first quarter of the opening year, the annual fee is prorated accordingly. If a representative office represents more than one foreign company, a supplementary fee of 10% is to be paid for each of the represented companies.
Most representative offices are subject to minimum taxation since their only "income" is their funding by their parent company. As of January 1st, 1997, representative offices must maintain statutory accounts in compliance with legislation applicable to companies.
Applications for representative status should be accompanied by the following documents:
documentation from a Chamber of Commerce or other official body of the country where the parent company has its headquarters, indicating the company's legal existence, activities, and registered capital;
confirmation of the parent company' solvency from the bank handling its main financial operations;
statutory or other documentation, indicating the nature of the company's activities, its organizational form and its operations; and
a power of attorney for the individual or individuals appointed to act as trade representative(s);
a decision of the parent company's General Meeting approving the setting up of the representative office;
payment proof for the relevant tax.
Een vertegenwoordigingskantoor is geen rechtspersoon maar handelt, door middel van een specifiek mandaat, in naam en voor rekening van de buitenlandse vennootschap aardoor het werd opgericht.
De afwezigheid van het statuut van rechtspersoon heeft tot gevolg dat een vertegenwoordiging geen eigen winst mag genereren. De activiteiten van een vertegenwoordiging moeten beperkt blijven tot het voeren van marketing, reclame en het assisteren van de buitenlandse vennootschap bij haar activiteiten in Roemenië. De enige inkomsten die een vertegenwoordiging mag hebben zijn de sommen die door de buitenlandse vennootschap worden doorgestort om de lokale kosten te dekken.
Het Ministerie van Economische Zaken moet de aanvraag tot de oprichting van een vertegenwoordigingskantoor goedkeuren.
De aanvraag moet binnen een periode van 30 dagen vanaf het neerleggen van de nodige informatie goedgekeurd of afgewezen worden. Indien er een goedkeuring verkregen wordt moet het vertegenwoordigingskantoor nog bij het Handelsregister en bij de lokale belastingdienst geregistreerd worden. Voor deze registratie heeft men 15 dagen, te tellen vanaf de goedkeuringsdatum.
Establishing a representative office with the approval of the Ministry of Industry and Commerce, Department of Foreign Trade, is a straightforward matter. A fee of US$ 1,200 is paid for a one year-license. The license must be renewed every year against payment of the corresponding fee. If the registration occurs at a time other than the first quarter of the opening year, the annual fee is prorated accordingly. If a representative office represents more than one foreign company, a supplementary fee of 10% is to be paid for each of the represented companies.
Most representative offices are subject to minimum taxation since their only "income" is their funding by their parent company. As of January 1st, 1997, representative offices must maintain statutory accounts in compliance with legislation applicable to companies.
Applications for representative status should be accompanied by the following documents:
documentation from a Chamber of Commerce or other official body of the country where the parent company has its headquarters, indicating the company's legal existence, activities, and registered capital;
confirmation of the parent company' solvency from the bank handling its main financial operations;
statutory or other documentation, indicating the nature of the company's activities, its organizational form and its operations; and
a power of attorney for the individual or individuals appointed to act as trade representative(s);
a decision of the parent company's General Meeting approving the setting up of the representative office;
payment proof for the relevant tax.
Een vertegenwoordigingskantoor is geen rechtspersoon maar handelt, door middel van een specifiek mandaat, in naam en voor rekening van de buitenlandse vennootschap aardoor het werd opgericht.
De afwezigheid van het statuut van rechtspersoon heeft tot gevolg dat een vertegenwoordiging geen eigen winst mag genereren. De activiteiten van een vertegenwoordiging moeten beperkt blijven tot het voeren van marketing, reclame en het assisteren van de buitenlandse vennootschap bij haar activiteiten in Roemenië. De enige inkomsten die een vertegenwoordiging mag hebben zijn de sommen die door de buitenlandse vennootschap worden doorgestort om de lokale kosten te dekken.
Het Ministerie van Economische Zaken moet de aanvraag tot de oprichting van een vertegenwoordigingskantoor goedkeuren.
De aanvraag moet binnen een periode van 30 dagen vanaf het neerleggen van de nodige informatie goedgekeurd of afgewezen worden. Indien er een goedkeuring verkregen wordt moet het vertegenwoordigingskantoor nog bij het Handelsregister en bij de lokale belastingdienst geregistreerd worden. Voor deze registratie heeft men 15 dagen, te tellen vanaf de goedkeuringsdatum.
Een Roemeense vennootschap oprichten - het consortium
De Roemeense wetgeving voorziet ook in de mogelijkheid om een consortium tot stand te brengen. Dit is een samenwerkingsverband tussen verschillende partijen waarbij ze samenwerken voor de vervolmaking van een gezamenlijke zakelijke doelstelling. Er is hierbij geen spraken van een aparte rechtspersoonlijkheid. Meestal wordt er 1 partij aangeduid die de administratie van het consortium op zich neemt.
Abonneren op:
Posts (Atom)