O****** N******* A* R********** C********* P*** O***** T******* S******
Intimat Parte în procesC****** I********* D* I********* E******** C**** O***** - L********* A* S* E*** C** S** F********
Debitor RecurentM********* E******** Ş* F********* – D******* G******* A F********* P****** A J******** S******
Creditor RecurentZ******* L*** D*****
Pârât IntimatRespinge recursul DGFP ca inadmisibil . Respinge recursul formulat de lichidator ca nefondat . Irevocabilă.