EAAHNIKH AHMOKPATIA ‘YHOYPLEIO OIKONOMIKON TENIKH TPAMMATEIA AHMOZION EZOAQN TENIKH AIEY@YNEH POPOAOTIAS A/NEH MOPOAOTIAE EIEOAHMATOE TMHMA A! TAmpopopies: Oav. Lapapiis Bas. Aasoupaig 1X Tay, Avon: Kap. SepBiac 10 Tay, Kéduxac: 10184 AGHNA ‘Trp: 210-3375314-15 Asia, 20 Maprion 2014 TIOA 1085/2014 EEZAIPETIKQE EMEIFOYEA EMA: Koworoinay diatétewv tov apOpev 1, 3, 6,7 Kat 8 tov v.4110/2013 APOPOL (Yaoioxopdc kon Karafods tov odpov- Khpaxes popohoyiag duxavéov - Avruxeytevinxés damaves dtapioons). nrdacig Me nig Suariexc tov Gp0pov 1 tov v.4110/2013 (DEK A’ 17) averkaraotéOnxe 10 Gpdpo 9 tov v.2238/1994 Kat exifAOav 01 c£rig petaBodés ot onDies toxovv 71a aooSiata nov axoKrOVtat KL yla Satives nov KaTapGARAOVea ad 70 o1KOVOLIKS £106 2014 (gpfjon 2013) Kon pets 1, GconiCerar véa KhipaKa 7a molotods KaL ovvtakiovyous anoTeLobwErn axd *pia (3) euaKia (avti tov 8 nov foxpav) pe avdotepo avvteheath 42% 0 onoi0g epapndcera 71a s1codhpata névo ax6 42.000 evpa (avti tov 45% nov eoappotscay ‘na s1oodtuara miveo and 100,000 evpd), n onoia ézet og fc: | Kaudaua xoobuarog [@opotornss | ips [____Riweho i (evpa) ovvteheoriic | Kipaxiov | Eroobfuat0s | o2poo en 6) | | | @vpa) (copa) pov (Eup | [25.000 | ~{ ss00 [| 25.000 | 5.500 _| 17.000 32% ~~| 3.440 | 42.000 1 | Yaeppéhov (| 42% ~—*| | oe | Me my avorépo xhijiaa tov wodatay - cwveaéotizav popohoyouveat ta. mupaxdti eioodywata: - FicéSnua and wodorés vmmpeotes nuedumrig Kan adhodaxtig xpoéhevons (Ilivaxas 4A xan and xivaxa. Z KodtKoi 389-390, 391-392)= Or popodoyospevor xov euintovy omy Aap. | tov dpOpov 45 Ka ovARNPGVODY tous KOdIKOWG 307-308 - H xpoonOgevn diapopé avecesevixdy Sanave, Grav Sev Syéoveran edna. ané Kapia katnyopia. ~ ExSuxé ta m prion 2013 (okov. ét0¢ 2014) to Kadaps eIosEnHa and yeopyiKéS emyerphaers. Ta SyadEvea e1oodhpata ard atouuch yeopyeRh exYZeipNOT, opodoyowvtar HE THY KAipaKU pLodordv-cvveakwospov, akAG avtorehtc, mrad tO e1oSdqHa aut dev cvvadpoiLerar, we to TAS eIosENHG and moBoIs KUL ovTd;EIS ‘pia va UaohoytoBet o cvvohiKds SPOS. Pa. To eLGSINHa Spins aves vAEpyEL vnoxpEoon mpooKouLans anoBeiECV ApoKE\pEvov va THZODY Ts RpOpHETopEVI netwong tov Spor. Exions, omy xepintaoy nov gopokoyoopEvos fet e1oBnna ans pioBeréc vmpeoies Kon axd yeopyixés emyerprioers ba vAoAoyiCeraL 0 oDvORIKES POPOS NOV RPOKIATEL axd to GOpoIoA TOV POPOV tov 5i0 ExHEPOVs eLcodnLdTIO (toBeoréc Kar yeopyiKd), Kon per Bu egappscerar n mpoPhexdxevn weioon too popov icer tov xepRGocov a! Kat B' Ts RapaypsOV 2 tov apOpov 9 tov ¥.2238/1994 pe my xpooKdjioy axodeizeav. Avevxpwvicerar dt to yeopytKd excdSnua nueduriig Kat adLodam|s mpoéhevan (mivakas 4B Kat and xivaxa Z Kod. 463-464) gopohoysitar avt0rehOs, Le THY KAijLaKa. tov wnoBardY. H BiaL6poooy Tov Kubapod ye@pyAKod etoobiwaTOs tov mivaKa 4B, yivetar pe tov ‘Sto tpSx0 TOD yworav jézpt to ork. &t0¢ 2013, SqAad} obpave: ue to Gip0po 42 tov v.2238/1994, To dpOpo 42 katapyettar na. evsodiwota nov anoxrdveat ax6 01/01/2014 Ken pera. 2, @conierar vée Wipaa ya etoodjpaca and axon epmopurs} exysipnon Kar and Goxnon exevdépiov enaryyéhuaros, Etyy KAinaxa aver Sev neptLayBavovean e1oodLATa an atopuch yewpyuch exrgeipmon: . or é Yovoko ere ee curaeonie. | diumby [Beaiijas | Sapoo —% upd) | (emp) | (rp) 50.000 || _—26% ~—=«||_13.000 50.000 | 13.000 ‘Yreppihov 33% | | | Emonnaiveran én pia ng ves atopixis epmopixés emryerpraers # véous eh.ed8epovg emayyehuaries pe xpom Sifaon EvapEns eattndebpatos axd In Iavovapion 2013 Kar ‘ya. 14. tpia. (3) apdota Em doxnons ms Spacmprstntas toVvs 0 PoPOAOyLKS Gwvtedeoriig tov mPOrov KpaKio ME Rapandvo KHipaKas werdvera Kat MevivTL ‘ois exard (50%) Kat spdaov tO eIodSTHE THs SpaomPLSTTUs avMrg (axd EumOpKES emyerpijoeig H .sv0épio exdtyyehwa) dev vnepPaiver tig SéKa prdec (10.000) evpe. (Hrepixraon aver 6a ovveyioet va toxéer Péon ms Rapayo. 2 4p0pov 29 v. 4172/2013). 3. Ta eioodtwara A’ Kumyopias amd proBdcers axwftov KaGe\g Kan ms Kamyopiag and xivntés akies, mov pe THY mapaxpdrenon Sev caved.efrat popokayiK} vrozpéwon, Gopodoyosveat pe THY RapaKdne KAijpaKa: Kanaxia evoodmnatos | Popodoyxdg | épos | Eovoho ] 6 all ywxo¢ I Ll(evpo) owvicheonis | eaqaxiov | Evoodivat0s | @épon | Z % (cops) _|__(evps) __| ©) [ 12.000 10% 12.000 [| 12.000 | 12.000 [ YnepBakhov 33% | [ AncuxpwiCeran 611 1a exoB fara and wwoBdoers axwruov Kat and xivntés able Bev gopokoyovvea avtorehias we mY avorépa KMyaxd. adé aOpoioveat ya. ve yrokoyia8et 0 cwvohtKds g5pOs. 4, Séppeve pe my ep. a! mg nap.2 tov dpHpov 9, o gspog nov mpoxdnrer je Bor, AMV KiNaka tov WODOTOY KaL TOV GovtaELobyeV LEVdvErat Katt 2.100 evpé yo e1GSSn He NExPL KaL 21,000 Evp% Kea EOSGOV 0 YSpos MoD RpoKHATEL efvaL pUKPSTEPOS av 860 eOad5ov exux6 (2.100) evpd téte 10 nod pei@aNs RepropiCerat 610 066 ov o6pov. Digava Le TY xEp.B' ME nap.2 Tov dpOpov 9, yra IGEN HG avo and ekxoot pric (21.000) evpd to mponyosuevo 006 jei«wang (2-100), nepropiteran Kard exarté (100) evpé avi zi2xt (1.000) evpt eroodypatog Kar sept eLavtRAjoems tov OG TOV 860 OadSav Exar (2.100) evpd. Atevxpritera, 611 ya e1oobHHATa TOD unepBaivovy 1c 21.000, 22.000, 23.000, 24.000, ..., 41.000, npoxepévon ia tov TEMIKE UROLOYIOH TOD PSPOD KATH THY EKKUBGPION THs SHA@ONE, 0 MEpLOpLOHSs TS nei@an¢ tov @6pov ps Béon THY mep.B' mC nap.2 tov dpOpov 9 eoapHECerat avahoyiKd GOLGAVE HE to Hyos ToD SyAOdEVtOS EIoOdHHATOS. Exot, ya SyLOBEV e1G6Sn Hc 25.000 evp@ Paéoer ms nup.2 tov apopov 9 avrroroyzsi weiaon 1.700 evpd kat o TEMKGS OpOE ROD MPOKSatEL Eva 3.800 evpd (5.500 - 1.700). Pia Syrabev excdSnpic 26.000 evpé 0 tehIKOS PSPOS eivar 4.220 evpd (5.820 - 1.600). Pia SPOBEV eod5npa 25.300 evpd o tehtxbe opos eivat 3.926 evpd (5.596 - 1.670). H heloon tov 1.670 evpd xpoxinter av agaipécoupe az6 t0 X0Gd tav 1.700 evpd mov cevnotoryet o& e1G55n 10 25.000 Evp%, to 7006 wv 30 evpd nov avrioror{et oe e1063qua 300 evps. 5. Pua va Starmpndet axépato 10 1005 ustoons P6pov nov xpoxdarer we Bon THY Kipaxa podordy Kar cvveakiosyov Kavé ta evaupeponeva oT RpoTYOONEMy apéeypago, 0 PopoRoyOOWEvos arantetral va MpOoKOpiceL anodeiEerc (nov va EZODV exSo0et couoova pe tis dtard£ers tov Kavovey Ancucévions Eovahhayav f ot apes me Evpaaixiis Evoon) vyous 25% tov Sydodpevov Kar Popokoyoopevov TOIKOD etood}Hatos, EoyKexpyséva LapBavovean vx6yn anodeikers ya ts eg dantives: - axd my Onda 1 dha ta eiSn Staxpogiis = and Ty Onda 2 dha va owoxvenpanddn noTé Kar xpotSvEE KaAVOD = and ty Onda 3 dha va. efdn evbOoee¢ Kon vROSHONS = and mv Opdda 4 novo or vmpeaies Kon ein emoKeviig Ke ovveripnons KavorKias. Acv LapBavovta undyn ot dandves ya evoixio xépias H Sevtepevoveus KatorKlas, ‘ta KoWSypnOte, o1 Samdves Ya BSpevan, anoyércvon, BEPUAVEN, THeXtpIoH6, Ot Kor Saveiov, o1 SUOTIKo! SPO. ~ ond thy Opdda 5 6ha ta diaper ayadé oumariis yprong (Ema, oxein, WeKtprrsgfin omaxés ovoxcvés, epyadeia Kix), 74. ouciaKd mpotdvra adapropod, o1 orxaKés vampeaies, = and my Oudda 7 u6vo ot petapopés apayndrov (vMMpEdisc petaKd ions OUTEXdY atv), 1 ovverpnon Kat 1] smoKevi| autoKIvi}zou! poroovKhétuc, ta avrahharcrxt, Ta KAILA. Kat Ta RinaveKG, N \Llo@on Tai. Asv AapPdvovear vxsyn or ayopés hetagopKdy pEowy (avtoxivnta, LotoGuKAétes Kut), Ta eLotTApta Ge KABE efSoug hetapoprKé péoo Kon ta 516510, - and my Ondda 9 ha ta aya86 Kat vimpeoies nov éxovv oon He THY avayYss Ko Tov RORITIONS (BvoKEvéC EIKOVAS Ka FXO, HOVoLKG 6pyavE Ya OUKIAKA ZpH}ON, eEomdiopds ya adh MONS Ki avayrph, vampecies aMAnTIoLOd Kar avawoygis. Géatpa, KwnLaToypEpOL, HOVEEIa, KaTOIKISIA, GvOn, TUZEPM xaujvidua, e@pnyLepIBEC, epLodixé, ypaguct Vin, onadiKd taCita KA.) Aev kapBévovtar vxdyN OL EIG;POPES om AT Kur ce ovvépopntixé Kavita. - axé THY Opdda 10 povo ta SiSaxrpa ppovrompiov Kut Eévov /hacody. Acv dayPavovear voy o1 Sandves na SiSaxtpa mpooxohuerc, nperroPaOuias, BevtepoBaOuac, peradevtepoBAOuas pn tprroPA0niov emnédov, tprropadpwias exnaidevans adds Kat o1 Sandves na @deia, ronwaTThpLa, oxOAEs YoPOd Kat. TOD ovvictoty opyavenévous ovvexeic kat otaBiaKods KOKAOVG HAONBATOY KatEpTIONS, - ané thy Opdda 11 dha ta a7006 Kat o1 vampecies and KaraoTH WATE tpopodostas, (conatépra, Kupeveia, unap, kaveives Kat) Kun 6es ot vmmpecies and Eevodozeia, navoudy, evorxiaLoneva Soméria, = and THY Opdda 12 Sha ta ayaG Kut or vmnpesies axo}AKOd cupeMo}O6 (copporipta, wortosta aioOnxt KAx.), ta pooomné. cidn (KooHF ATE, BpEoIKt ein, ein Kaxviotod K.Az.), oLUmNpEdies KOIavEET|g ApooTaTiag (ympoKopEia, TSpopata ya Grove pe erduxés avéryxec, Kévtpa amoKaréotaons, Ppovtida oto ott “pia Gtoue rpitng Mrxiag Kon dro}. pe eidixés avéryxec, vmpecies orKoyeveuaKéy ovpfovhov, oxoheia ya nadia pe ewSikés avaynes, Bpspovnmaxot Kat aonbiKot ora 0j04, BpepoKopeta Kix), ot orkovopKés vimnpecies (avvSpopés oe motoTIKEs kGptec, aporPés ypnuaTotoy Ka ZpNWATOOIKOVOUKaY cvEPooLoV, apoIBEs popoteyniKdy, oda OvpiSav, soba emrayv, diovriné tén 1a wrov1KG H Snpdow tapeia covedécav Kha), ddapopes vInpecies (eporPés SumySpov, ovuPodmoypapay, xpoonna, nowés kan SikuoTIKG GEO5a, detec kovmyiov Kat orhogopias, yapsnatos Kar vxoBpiyioy yapspaToS Kat hours dderes, Gdeves mdorymons oxapdy, soda OpnoxeuikOv tepoteheoniby - neprapPavovear 15vo SEoda. yuo tepéa Kan exkdnota - ayyehfec, Suugnyioers ae epnnepibec, yapronua Ka 12n motonomtiKdy yevNONE, YEHOV, Oavérrov, éEo8a S1aBarpiov, e&oryopA otpanetixig Onteiac, siopopés Kan ovvSpopés oe exkhnoiss Ken oravepomnt Spdpata, cvvSpopés oe exoryyehuatxd capareia, evésste, de tomKod< vAASYODS, ce ROM TIETIKOs KaL AOANTKODS GVIAGyOUS Kha). Acv LapBévovear vxbyN ot Bandives ya Kade etSoug aaAAton, Eaiong, Stevxpwiera 611 Sev AapPévovtar vn6yn ot Sandves ja axdxe}on neprovoraxay ororysiev, ot evsgopéc Tov KaTapGRAovea ota tayEia aopahons too Gopodoyospevon, ta Eda warping nepiOakyne, or Saxdves ya tayvspounxés Kon arhemKowouaxés vinpeaies.Or anodekEerg nov mpooKopiiCoveat yivovtar anodextés pévo epdcov Exouv mepr.ngeel omy enxpodeopn difkoon, AoyiLovear cwvokaKé Kat ya toVs dbo ovGHyous Kat emmrepiCovtar petakb tovg avédhoya ps to SyLowpievo Kax GopoRoyoouEvo GAGE he THY KAipaxa atopnxd eiddSnua. O mponyoduevos empeprouds epappdcerar 15v0 omy nepintoon x00 0 vRbypEos Kat y GdCVYOs S{AdvoDV EIGN} tO Ono10 oopohoveitat we THY KRiNaKa TOV WOBOTdY Kan cUVTALSyoV. Emy nepiat@oT TOD Bev mpooKopiLerat 10 axartodpevo noad anodeiZeav ayopdy, 1 Betuxh Siagope peta) tov anarrodpsvon noood anodeizeav, ue aviotato Opto tic 10.500 evpd Kar ‘Tov TPOGKOALGVEVtOS ROGOH anodeiEEaV, RoRhaMAucriterat ue GvtEREOTH 22% KaL 0 nosS OV RpoKscE tpocav€aver 10 PSpO. Pia KunGrEpN KaTAVoNAN TOV avarépo mapadérovpe va. axéhovda mapadetypara: i) Foro 61 gopohoyoduevos Snover e1sdinua and woerés vimpecies 15.000 evpd. Pa ave6 to eto65nja 0 POOC NOV RpoKOrTeL Baost mC KAijpaKas oBwToV at ovvtaz.ovzov sivar 15.000*22%=3.300 evpd kar pinopei va petodet obupOVE HE “my nep.a' mE xap.2 tov apOpov 9 Kavé. 2.100 evpe Gots 0 g6poc va Srapopyedet -rehaxts 0€ 1.200 evpd (3.300-2.100) pdvo epSaov 0 popodoyoouEvos mpooKonicst ehanato noG6 anoSeiZeav 15.000*25%=3.750 spd. Edv 0 popohoyoopevos Sn haver puxpotepo x06 anodeieov xz. 1.750 evpe, tre y Sragopa peraeh tov PAaggotov ancaTobpevon Kan TOV SnW0Evtos xoGOb anobeiEe@v nohamhamalouevn ne ouvteeath 22% pas diver (3.750-1.750)*22%=2.000*22%=440 evpd. O 6pos nov mpoxtrter pert 7H Lel@on tov 2.100 evpH, xpooavédveraa xaré 440 evp@ Kat ‘yiveran 1.200+440=1.640 evpd. ii) ‘Eoto 611 popohoyoUpevos Sydaver erodSnje a6 proBarés vampecies 30.000 evpd. Fa avr6 to e1o68nja 0 P6pOC nov npoKonTer BdoEL tHe KAijaKas mOowrdV kat ovvtaZwosyov eivar (30.000-25.000)*32%+5.500=7.100 evpé xan yxopet var newdet cdppava pe Thy xep-f' mg Rup.2 tov dpOpon 9 ard. (2.100-900) 1.200 evpd Gare 0 p6poc ver Stapoppadet tERIKE Ge 5.900 evpm (7.100-1.200) uavo EGov o oopohoyospevor xpooKopicer (Sndoe1) EMtg1Gto 2006 amodelEEov 30.000*25%=7.300 evpd. Edy 0 gopohoyoopevoc Smpaver 7.7, nos anobeiEEov 1.000 evpé, t6te n Siapopé HETaED tov Ehéqrotov anattobyevou Kat Tov Sr/.nBEveOS noaod anodeieuv nodharkactaCopevn pe ouvteheorh 22% pas iver (7.500- 1,000)*22%=6.500*22%=1.430 evp%. O o6pos ov mpoxdater etd ty jeloon TOV 1.200 evpi, xpocarédveran karé. 1.430 evpd xat yiverat 5.900+1.430=7.330 evpé iii) ‘Eotw 6 popohoyoopEvos Syaver e1cdSnna and wro8arés vapedtec 48.000 vp. Pia aut 10 e1o63nua. 0 96pos Tov mpoxiater Pacer ms KAipaKac HoBOTdY kat ovvtaéwiyoov eivar (48,000-42,000)*42%+10.940=13.460 evpa. Exeii cian tov 96pov ms nép.f' mg xup.2 tov dpSpov 9 eavrhetna ov 42,000 evpd, ‘na to avorépa ercdsnuc tov 48.000 evpé 0 g6pos tv 13.460 eps ev wropei va ustode! xepantépe. Pia to s1o68npa tov 48,000 evpd to eAGpoto moos anobeitewv ov anatteirat Va MPOoKOMGTE! GOUPOVE LE Ta aveorépea eiver 48.000*25%=12.000 0p, 10 ono{0, Basel tov dtardzeav, nepropierar ota 10.500 (42.000*25%) evpe. Edy 0 popohoyobpevog Sev BNROGEL KUDLOV nood anodeikeor, tre 7 Siapope eta) tov ehdgnotov arattoopevon Kai TOD Hn SNROVEVEOS (juNBevUKO6) Koo anodeizeav nod Aarhanaloyevn He ovvteheath 22% was Biver (10.500- 0)*22%=10.500#22%=2.310 cpa. Eeqv nepiazinan wvrt}, 0 6p05 twv 13.460 evpo, poouvtdverat kart 2.310 evpé kor yiverat 13.46042,310=15.770 evpd. Or SnudororvniAnhot nov vimperosy oT ahoduni extds Evponaira}s Evaon ka ta howe xpécera nov avagépovtar oTY Aap.3 TOV 4plpov 47 ToD v.2238/1994 Kale Kat 6601 S1apévovv oF oiko evymplac, oe YORUTpIKG KaTUGT}BATE KaL OL VAGKIOEVOL, wygivowy my mpoBhexopEvn uEioon POPOV TE MAp.2 TOV 4pEpov 9, EpSaov anoKrobv etcodtypata aad profkorés vanpeoies Kat ovvedéers xopis mY vmozpEHon pooKopion¢ anodeizeav. 6. Katapyoovea ya 62a. ta. gvorxt apoownu o1 exntddaets ax6 to 6po 1a. TOUG TOKOVE GteyAGTIKGY Savelov npdme KoTorKiag, evoiKta KOpIas KaTOIKIUC, EvOIKUL aLbidv nov cxoVACovv, SiSaxtpa gpovnatnpioy, aogiéidarpa Corc, Samaves evepyetaxtic avaPa0ynons axtwitav, siogopés oe tapcia aopddons KAr.. 7. Mampetrat y ékxtoon 10% and tov pdpo nov mpoKIaTEL a. ta ELGOST ATE TOD gopodoyowveat pe My KivaKa Tov modOTdY Ka cvvrakLodZov a TIC EES Sanives: 4) taxpucig Kat VOOOKOLEIaK|C, papHaxevtucic nepiBahyns cOdaov va EEOBa avet unepBaivony 0 5% tov ovvoAiKod ersodipatos nov Popodoyeteat pe THY KAiyaKA Tov piobotdy Ka Expt 3.000 erp avdtEpo 2OG6 psi@oNS O6pod. Ateoxpwiera 6n, 10 2006 tov eG ddav werpuriig Kat voooKowciang mepiadyns jervet To g6po jpOvo EMSoOY éfe1 mEpr.NQBEl oTHY apy SrfA«on. Yrohoyicerat adporotuxd Kat yla Tove 50 GvCoyoDs Kat pepiCenat perUes Tov ovbyov avédoya HE 40 HYOC TOD EIGOSHLATOS TOV KUDEVES, NOV Popohoyeirat He TIC yeviKEs SrarEEIC, Grog avd SyAGONKE HE THY apEUCH A ovpAAANpOpaTRH Bifoon HEyPL-m REN TMS podconiag vnookiig tov SyGsEOV Popohoyias eLodijwatoc. AicvKpwvitetat out o empeptopds tov axprKov Saxavéoy yivetar pSvo av By).dverar Kar and tovs 860 ov~byovs EIGdsnHa aNd jroBwTés vnPESIES. 8) tov noadv nov KatapaAAoveaL eg StatpopH and tov éva cvCYYO Gtov Ko. To 066 Tg Hewons Tov OOpoD Sev pmopet va vnEpBet ta 1.500 Evp, 1) tov Bopedy mpo¢ to Anat KAn., Sopedy pos KoWwageEAH Bpowata KaL opnniy (.ayPavovrar vxSyn ydvo epsov éxovv Kararebet oe EIBIKS oyapLAGHs ‘Tov vouIKO’ ApoodnoD nOV MpéNEx va. avOrZAEL NIA TO OKORS aDTSV GE MOTOTIKS {popa zov vopiye Aetrovpyet omy EXAG5a). To mood tov Sapedv Kat xopnytav Sev nope va unepPaiver nocoatd S%tov avvohtKod eIcodiipatos xov Gopohoyettat dppova pe Tis yevIKés BiaTaEEIG, H pelwon drevepyeiar epdoov to ovvohtKd 006 wv Sopedy Kar yopnnov vacpBaivovy ta 100 evpd. 8) me aélag tov axpIKGV ENavNPATOY KUL TV aoDevogspay xov weTaPIPACovE Deyo Supeds ota vooneveaKe wpopata xf. Tia nig mponyoupeves nepixtdosis 7’ Kat 8! 10 cwvokiK6 n06 tov SopEdY Kat ‘yopnyiav dev pxopet va vnepBaiver to 5% tov ovvolaKod eiodiiatos ROD ‘opohoyettan pe Tis yevexés duacétbers Eng aporyoopeves neprxrOoers Sov avapéperat 10 5% tov ovvohsKos eroodypcrt05 ov popoAoyettar pe Tic yeviKés diarder, vositat to cwvohiKd gopodoyntéo evaddn 0 and KBE KaTMYOPIN EIGOSHWATOS Ka Sy Ta arOAAUCOSpEVa. HLpopohoyOUUEVa HE E11K tpOno ELGod fata (tov nivaKa.6 tov evebzoU El). 8. TpoPéneran petoon axd tov Spo 200 evpé yia tov gopohoyoouEVo Kat ya Ka0éva und Ta TPdcoRu TOV CvVvorKOsY Kat Tov Bupivovv, ePOoOV ivan aveRNpO HE 060076 avemypiac 67% Kai néveo, efven avémpor agvonatixot * onhites, OSpata nokspov, GOpota eOvixtis avetotaaNs KIA 9, Karapyeitar n peiwon e6pov tev 60 evpd ya Kale téxvo plaHarod mov epydCerar ‘yuu tovhigistov 9 pryvEs Ge mapapeddptes neptoyéc. 10. Fra m obCoyo n onota éye1 s1dSq1a and to ono{o apoxémrer PSpOs, OL HELENS dpov tov xepurrdcean al, 7’ ka 8' Ts RapUypaoou 3 Kor Tapaypaoon 4 tov ApOpov 9 nov agopoby Ty {ia Kau Ts nepixt@ONs a THE Rapaypapon 3 (EE0Sa latpuxiig Kutt VocoKopetaxyis epiBarhync) Rov a@popoby «a. téKVa tH ard ponyoupevo Yano, ta yopic yao téxva te, toVs yoveic MC Ku TOUS aVFFAAKOUS oppavoss and mucépa kar pntépa ovyyevels ME Héxpt to SevtEPO PaoUs, apaIpodveaL and 10 duxd MME GvvORtk6 PSpO TOV MpoKdrTEL aNd TC KhiNaKes, e9 doov BéPara wvtpéxovv ot mpoiino0éaeIc ExrHNGNS Tov P6poD Karé nepixTHON. Emmy acpiatoon nov vxopadAovear azd tovs ovtsyous yopiorés SyHoers ROyO Bavaro tov evds and avtods, © P6pOs tov Evds ooRYNgILETaL pE THY THASY aPYHTER Siagopé tov GAOv, vOvo By ta noGE TOV LeHAE@V agopodV éEoda tatprRTis KaL yoooxoetaxiis nepiOaymc. Enc xepumrdoers vnoBorg KoW'|s SARMONs and tov; outbyovs, o1 yEthaeIs TOD ‘odpov a) pia &Eo5a taxpreris Kat VooOKOUEIAKT}C REpiDadym KaL B) Tov 200 Evpe Joyo avamnpis KAZ. cpdGoV VTEpHaivory TO T096 TOV POPOV MOV RPOKITTEL ovaymoifovear pe Tov TwySv RPOKIATOVEA Spo TOD Gov avGsyov. AV dus v0 GDvohik6 T0G6 TV LELOoEOV vREPBaiver 10 GvvOAK6 GOPO MoD npoKiintEL Ka ya ous Sho Gvtiyous n Stagopé Bev emorpéoerar odte opympiCerat 11. Gcopeinm ersdinua and proBorés vmnpedtes Kat to sIGGSqpa x6 THY doxNoN arowucic eumopuaris emyeipnons napozig vmMpEMv f ax6 TY Gornon ehevdéprov enayyéhparos, apod aoaipe0obv a6 avr ov vmozpeariKés acipadiaTIKés eLopOPEC, sqdoov avvtpéxovv abpororrxd o1 aKdhovdes 860 (2) npoboBEoes, xepis ve TiDera Géqia emidoytic xd to YopohoyoopEvo: a) Eyowy éyypaon oopBacn je ta Poot H Kat VOHIKG RPSoema ta onOta AapPavoov tic vimpesies tovs, 8) Ta pvorxd f Kat vouika mpdoona ta onoia RayPavouv wg vmpeotes Sey vnepBaivovv ta 1pia (3) ¥ ep6ov UnepBaivovv Tov apIO_S aut noGoGTd 75% tov axalupiotay coddov va npoépyetan and Eve. (1) a6 ta apooaa nov hayPavovy tig vampesies. Ta apdcora avré dev dikaovvea THY EKRTIOGN Tov Saravev tov dpBpov 31 ToD Vv. 2238/1994. overs omy nepiatoon awn} o vaoAoViGHss tov o6pov Ba. yivet we Bon THY KAiwaxa tov woBaTOy - covraktodyov Kat nupGAAma vo 6et n] ueiwEn tov @6pODtov nepintdoeov a! Kat f' mg Rup.2 cov dpOpov 9 Kan ot houtés pELhosIs POPOL xO apopody jrodarovs ovtUELodovg Kat REpaitépe anarreirar n TPOOKGpION anodeiteav. 12, Sug nepiardoerc ovjeynotopod tov TAS apvyTIKoD cIGOBHHATOG piKks Kammyopiag (Crpia) ne ta Berks evoodipatE d.Lov Karmyopibv eoodnwdtov, TO apvnxd stod5nua conympiCerar Kar avahoyia tov byors tov BeTIKdy etoodnndrov nov popohoyooveat HE IG yevixés drardéers, AveoxpwiCoran Stun Gund aaodatig copympiCerar novo we EIGdSNHE Rov mpospyerat and ty adAobarT, 13. Doov apopé tov vRoRoyLSHS ME APoKaTapoh|g Popov, aun} vrohoyiLerat He Baan 0 cvvohtxd g6po ov poKbnteL an6 KAGE KaTHYOPIA ELGodHHATOC. Aev mohoyicera mpoxataBodt Grav Sndoverat erodbnpa aroxisiorund and jroBorés pimpenies Kat ndvo. Uto YeopyIKS cioddna vmohoyiCerat Kavovixd poxarafo?.A, B16T1 pMopei va Gopohoyeteat ue THY KiwaKd Tov piGdoTdy, wAAG Sev Oe@petrar e1o6n pa and prodorés vmpEcies 14, An6 to ntepodoyaxd tog 2013 Kat perd, or aporPés nov axtoKtobv OL akopatixot Kat 10 KuratEpO MrjpapA EpmopIKOs VavTUKOD aNd THY APOR DinpEctoy oe euRoprKé nAoia, popohoyoovEaL pe avahoyiKo’s ovvtEAcatEs 15% KaL 10% aveiororga. O tpoxoc antic popohsynans pie anoKLeIotIKé a ta mpSGORG avd Kon Sev TVG mapéyeran n Sovatrnta. va. Popohoyndosy we MY KAipaKE TOV ioBordy Kar cwvtaEwooxov. 15. Ax6 10 owvokix6 2006 tov O6pov nov mpoxdater pe Pion TIs KAipaxes, exminter o 96po; nov anodeSeryuéva KoraPhAONKE GE KPATOS HE to OOO N ERAS Eyer BéoeL 68 1x0 Liufacn Aroovinis Audrig Dopohoylag tov Exoodhwar0s Kat tov Kepahaion (8.4.4.0) ta to eiadanuia nov ZpOEKYYE OF AUTS KUL HEYPL TOD ToGo Tov HSpOv TOV avaRoyEl yia TO EIGdSnLA VTS oTHY EXAADA, EPSaOV 0 GSPOS TOD KataBhAOnKe oto Gdo Kpétos opiLeran ons Srardigers me E.A.A.D. Meparrépa, and 40 orxov, ét05 2014 (xpf}on 2013), 0 Spas exrixteL Kan dvaV dev éyet TeDEL GE 1076 LAA. pe ty cEaipeon tov Kparov nov xepr.apPavovear otov KaxéhoyO TOV AN CewvepyGoyov Kpatév Ka0S Ka TOY KPATOY je MPOVONLEKS oPOROYIKS KaBECtds ov Appov S1A tov v.2238/1994. 16. Karapyettat 9 ehégiom envio avixepevict Saév7 (3.000 cvpd ya dyapovs ait 5.000 evpé vic éyyapovc) a tovs Popohoyospevous nov Bev EZovV mperyHarTKS Fi texpaptd eiddnua, eve napapéver ya doovs SrPavowv mperypaxd 1} texyapr6 a1odSnyia. H mponyoopevn poowion apyiKa (oxve ax6 10 orxov. Eos 2014 (pron 2013) kai we THY mu. 5B tov dpOpov 38 tov v.4141/2013, toy6et dn] a6 10 o1KoV. 10g 2013 (phon 2012) 17. Me nig duardigeng me napayp. 1 tov dpOpov 9 tov v. 2238/1994 wat erduxdrepa HE nie durvzeas tg nepint. 8 avt08 GeoriLera vea KuaKa. 71a Ty HOPOLsyOT Ov e1a0diwatog and axcivyta Kar aad xuvyrés a&{es ELbik6tepa,, 10 elodSnHa ax6 axivyta nov anoKtétan ax6 guard APSG~RE KAL cxopixés emzerpiioerc Kon mpoKItEL tO OIKOY. ét0¢ 2014 (ypFon 2013) and expic8oon, # exitaén ¥ Sioxpnoworoinan ti and mapaxdpron ms yians oe Tpit yopic evtdoryua mas H zeproadtepov OIKOSOHOY site aNd Expio«on yaLOv, Herdm1 Suvépye.a tov exrtdsoeav rov dplpov 23 tov v. 2238/1 994, vndxernat o¢ Popo YON oHnoWVa Ws tH Véa KhiuaKa popOLS MONE tov axe H eiiuaxa ave} neprray Paver 360 Kaye. Ov vnEpBaiver to noG6 tov 12.000 evpd Exmaiverat 61 ue my rhiuaxa ave} dev gopohoyetea 10 ena.ac06}1ev0 SLs8n HA ans wioxutoiknon, to cexapes eisdenua and Sopedy napaxopnon wag ‘iptas karorkias wéypt 200 tu a6 tovs yoveic xpos tu téxve ToVs Kat avriorpopa NETO TERHAPES ExOSSNA ZpHONS axWr}toV pos To EAAviKG AnjSOIO | NUAK, Erions, us tc ibs drardzerg opiterat 61 v0 axadiptoro e1od5qne and axivyra vropdideran Kai o¢ oouhnpenaTis 96p0, 0 oxoioe vaohoyiterat pe ovvteeati, 1.5%, EiBucd, av 10 axa®ipioto ewodSnja tov axwrcow mpoépyeran and katorKia we Exodvera mivo ar 300th H and exayyshuacvc uigBocn aveaptiitas emodvetac, vropEAcrat oF copaimpaarixd O6po 3%, AP@PO 3 (Erosonna ax6 emyepriotis. ExatGoers bunavev exuzerpiiscov) 1. Me nic Suredéers ms xapaypdivon 1 20v dolipov 3 100 v.41 10/2013, VON8 Loot NEY te REE mptta.eBGpus-tM¢ RupaYDIGOD | sov dpGpoD | 10 tov v.2238/1994. @) Me mie vées Staiger va xépin tov undypeoy me apaypigon 4 tov épdpov 2 rov ¥.2238/1994, op6ppudies Kat erepdppuO.es cxanpetec, Kowovies aonxod Suxaiov xov Soxowv emizeipnon 4 endryyehua, aotxés xepSocKonute f jn erapeiss, Copa KES aptiveis KuBdi< Ka Kowonpabies nov mpowv anhoypaw Kt BiBhia Popohoyobvea khyaxard ue oovteheoti eikoor G1 ole exes (26%) ya va Kép5q pt nevivea pOades (50.000) cups kau we coveehsor tea tpia tors exard 3%) na. ta xépbn ven vov neviveayiaiBoov (50.000) up. Or ovvteheorés avroi SPapHsCoveaL ova KaBapK KépEy oD axOWEvOUY, peXd mY apaipeon: a) tov Kepbiv ta ono{a anahAécoovra axé 10 96p0 1 gopokoyotvean avtotehic, we e&avednon ms ‘Popohowris vnoxpéwans, B) tov KepSdv ra onoia npoépyovem axe hepiopata Tuedandv avevinoy exaapeudv ¥ ovveraipiopdy xat or Kepday and uspibta nusSamis exaipeias nepropiouévns ev0bvns f axd m Ov4Eroxy Ge vRdypeovg nov evagépovtan emmy zupdypago 4 tov dpopov 2 tov v.2238/1904. Ma TV emBoh tov 6PO0 TOS, yea Tovs vR6YpEOVE ROD ePOSY aAthoypupLRE BiBAia (B' Karmyopiac) Skavrdefear kat n opodoytey umoypswon tov zpoddnoy aes ovyperéyovy oe avtd ua. ta cvyKexpyséva Képon. B) Tia rovs vadzpeovs dws nov mposy dimdoypagixt BiBhia (7 Karnyopias) to Suvohixd KadapS rove eIaddn ua popokoyettun apr je owvteheon cixoo gt to1g bxard (26%), woréoo ya va Btavendpeve xépin wove S0apHECovea emuedéov or Suardgers me mep.8) ms napayovigon 1 tov apApov 35 ror, v.2238/1994 napaxpétnon 96PO0 Us ooveehsor SéKa rors eKut6 10%). Emonyuaiveran Se, ova vnOYN VOLKmpdsoxa me nap.4 tov dpOpov 2 tov v.2238/1994 and m ovrypnH nov dev vndipzet oeriKt} xpdBAeym G10 KaTGOTATIK THs evaIPEIUG REpi SuuvOH}G KEPSOV, Sha TH Kép5n Oeapotvrar Bavepopeva. Kat owvends oe Gha ta KépSn emPaAecar 0 napaKpamnbeis p6pog 10%, Qowdao, ya Saovs vadypeovs vndpyer mpOPEYT otO KaTaGTATIKG TOVs, 116 Ta diavenspeva KEpIN woVs, Eive Gro apAAKO eke & perayevéotepo ov tponomOre! To apyKs, EpsGoV Exovv MmpnGei or SuecoMdaeIs Snpoowsentas nov npoBiénovrar and tov EpRopIKs vOpo, Tore emPaAera o apaxpamdeic @6po¢ 10% m¢ nep.8! mC nup.1 tov épOpov 55 tov v.2238/1994 w6vo ora Képin no mpéeynern Btavépovtat. Me Ty emPohH Tov g6pov Avro, 710 TVS vndypcovg nov TpObv Suchoypapuxd Piphia (T Karyyopiac) efaveAstran Kar 1 popohoyixt DRoYpEOON TaV APOGaTOV Tov cvupETExovV Ge GLE yia THL ouyexpyséva xépin, Ta Stavepopeve xépdn LapBavovear and 10 vnbhoto KepSOv ov aropEver peta TY aqaipcon tov avahoyoovt0s pSpov eLcodywaros. Emionaiverar tt 0 96pos je ouvtehectr 26% empadderar ora cvvohnd KuBapa xép5n adidipopa av Sravépovean H Oy. Eniong 1a Képbn ondppvdnng , etepSppvdyng, Kowoxpagiac, Kowaviag Kat aoTuK|s enaupag KepSooxomKod yapaKTHpa, amoKTOdVTA aNd KAGE éva. Exaipo A WELOS avithoye t0 ROGOGT THABLETOYTS TOUS oTO ErAIpIKS KEgGAALO AcSopévon 611 pe nic StaréEers mg aupayp. 7 tov app. 3 tov v. 4110/2013 avexataotdOnkay ta tpia mpata edu ms Rapayp. 4 tov dpOp. 28 cov v. 2238/1994, «w¢ ypovos Kajong tov apandva E\GodiaTOS ya EMYEIpFIEEIG ZOD “pod Bifhia pe THY amdoypapueh E0050, EaKo2ovdet va Seapettar NUEpopnvia, Katé my onoia &xhetoe 7 Suaxsipton eve na vig emryerpijoers xoV mposy BiBAa jue ™ Suthoypaguey 1260050, Bewpettar o ypsvos riotwons fl KaTaBORs avtSY G70 Suconoiz0 EiSixd ya. ta képbn] nov mpoxdatovv and mpocomurés srarpies nov TOV SinhoypuprKd iBMa Geopettar ui axoKrodvEA a6 TOVg Exa{pOVG - WEAN TOUS KOT ‘ig 31.12. 2013, epdoov wéypt 31.12.2013 mpaynarororeirar n honotuct eyypapA Bravoure KepSdv ora PiBAia ms etapiag (iotoon h KataBohA). H napanive duavopi otovc eraipous - néhn yivera we Béon to noGosts ovpMETOZS OV G10 KEpGAMIO THs erarpiat. Ta pvorxt apécwna xov cvuperéjovv oF mpooomuRés eranpies He SiahoypapIKé. PiPPia, Oa SHAOoovv omy erhowa di{Aoon goporoyiag cicodtpatos pvaucdy MpocdRav orKovotKod étoug 2014, ta Képdn| TE MpodomuErs exaIpiac mov TOUS avahoyoov and my xpfion 2013. +) Me nig vies Suaraenc Karapystton myjpas n emyeipnpatuxr aporPy} Kat Oho. ta KépSn TREOV Qopokoyoovtat G10 Extine5o TOV VORIKOD ApOGarOv. 8) Exiong, rav apooomct scarpeia ézet e1odSnua 7.7, and axivmta, xwvntés ales kA, 1a ono{a. gopodoyouvea pe Tig yevixés SuataEers, avté Popohoyosvem we TOUS ovtehsatéc tov Ap0pon 10 tov v.2238/1994 avahoya pe my Kamyopia tov BiPhiov,amoypagicd f Suchoypagurd kar 6jg. we TY empéporg KipaKka toD dpBpov 9 zov aoopé. L6v0 pvarKd mpdcana. 2, Meparrépa, o¢ ovvéyera mg HOA.L 013 Siatayyig pas avagoprKé Hs ™ qopohoyur} HEtazsiPIoN TOV KUTaPUARS Evo asgadonKdY eogopav ad PEN vounkdy zposdnav ms Rup.4 tov dpOpav 2 tov v.2238/1994. (npoowmxés evarpetes kat) cas wopilovpe én Stav to yédos THC Apooamuc Evaipetag mpet PBA Kou oto usta Tov K.O.A.E. LO yo doxnang atounniic emzeipnons H chevdepiov enaryyéduaros tote vRoZpeaTKé, 01 AoOaLoKEs LOgopEs ROD KaTaPAAONKaY Edo oto &t0 2013, exnixtowy axé ta axaOapiova éooba ME aToMNKT|C ExZEIPHENS f TOV ehevdépiov enayyéyiatos (Sev loxbet ce Epiatwon aBpaverus THE Emrzeipnons). TO {ro wer Kar Na Tig aaQakIorIKés erspopes Tov Eve apopodaay THY ypHION TOD Erovg 2012, éxovv KataPAndet epinpSOeopa dias Kat tic 29.3.2013. Av 0 opohoyowpevos GoRHETEZEL GE NEpLOGdtEpEC aNd pia RpoowmKés expeies, yiverat Bextd, o1 KataParhéopeves aogahiorixés eogopéc Ge tajeta aowpadions va exxintowv ac avarépo, okoxhipov and thy eraipia emdoyyic tov. APOPO 6 (Mlapaxparnon gspov) 1. Me nig bratdEers tm¢ xapuypdoon 1 tov épOpov 6 xapareiveran Kat Yta TO orxovoptKd é10¢ 2014, n r0yZ0¢ tov diatdzeav tov dpApov 9 tov v.2238/1994, csjupcova ps Tic onotes mpoPRénerar Wiairepn Popodoyuc) yeTaysipton ToV nApOZOV o€ ypfiua (tindvoue) nov KataBdALove ax6 ta moteTIKE wSpopata nov hertoupyoov omy EhAG5a oe otehéxn tovs, 2, Me nic Stardgerc me RupAypAnon 9 tov dpOpon 6, we Ts onO{es aviKUDfoTiVTE tO césoepa apdra eddgla Ts RapEyPGOD 1 Tov dpOpov 58 tov v.2238/1994, os yndypeot nupaKpdmang GSpov ato e1ddSn Wa a6 aporpés chevdepiov eneryyeudrov opiCovean ot gopeic me Fevunc AtaxvBépyons orang onofoug cupneprhaypivera Kat 10 Syp6or0, ot Opyaviopyot Tomerig Avtodtotknons, ta NITAA Kon ta NITIA. Eniong, opiCerat én va exdidopeva otorzeta mpénet va eivar aoté ov opiCoveat and ov Kéduxa Dopokopxig Aneuxovians Euvadhaydv, 0 oxoios avaKatéotyse tov K6dtKer BiBMav Kat Droysiov. Or dravakers avtéc woxbovv ax6 my Sqwooicvay tov vy, 4110/2013 (EK A' 17) omy Eonnepisa ms Kvpepvijoens, drihady ax6 23.1.2013, obppava pe ng StardEeig ms RapaypGaov 2 tov dpepov 28 avto0 tov vopov. 3. Me nig dtordéers me napaypdoon 15 rov dpOpov 6, pe Ic onoies averKadiotatE 1 epirtoon a! mm¢ Zupaypdoon 1 tov dplpov 57 v.2238/1994, opiCerar xm apaxpamon gopov oto ELGdSy La ad woBatés vmmpecies Oa yiverat ue ion TY KpaKa tov piobotdy - sovrakiodzov ms repincaang a! ms nupaypdoon 1 tov p8pov 9 tov v.2238/1994, KaD6aov je T1g epuErdoeic f, y' Ku 8 CUTOS TOV dpOpov mpoBhénovean Siagoperuxés gopohoytKés Khiwaes ave karmyopla. ewoodxpaT0s, Ot duatdeer avtés toxovv axd my Sqpooievan tov v. 4110/2013 (EK A' 17) omy Epnyepida te KuBepvioeas, Syady and 23.1.2013, oopoava pe ic duariEers ens upaypdupov 2 tov dpOpov 28 avt0b tov vopov. APOPO7 (Aoutés pO pices popodoyiac evcodiinat0s)Me nic duardgerg me aupaypdoon 3 tov dpopov avtov opiLera, x1 10 0G TOD asoanicuaros nov Kutapdthera and aopadotKés evarpeles oT0 maior onabrxtov acpakiompioy ovvtazioSouKay cupPolaiov 7 ovpBoraiov Laris nov éxer ooveryer 0 epyoddmns pia tous epyaZouévovs tov Kat 70 onoio avnotoyEEi ota asodeTpa TOD Seer kotaBada 1 exysipnon ot0 Taicro tev avorépo cvHfohaiov, popohoyettat cevtorehag (te EEavEANaN ME GOPORAYITs VROYPE@ONS) HE TOUE GKOAOvOOYE ovteheotéc: a) 15% ya KG0e nepiodixd xaroBarASuevy MapOH, 8) 10% pra egdinag xeexaPodROnevn apo‘ HEXPL Kor 40.000 evpé, 7) 20% ya epdimat karaPadASnevy Rapore Kan KarG To péPos Mov UmEpBaiver TS 40.000 evpé. Exo ovvolxd 1006 tov asyahiopaTos nov GopORoyEtta He TOVs MapaRveD ovreheotés Sev nepv.apPavovear twxdv axoddceis A vnepanoddoers Kuaov ot ‘ehevraics opohoyosveat je ovvtEhEGTH 15% Ka je THY Mapaxparran aT cEavehsina n popodoyKy vROApEOOT tov SixaLOs Zo Yut ta ewoosHuars act (HAP.2 apOpov 5: 38/1994), Or ovvteheoriés tov avoripa EpIATHIEOV ovéavovtar eat 50% (22,5%, 15%, 30% avriotorya) oF nepixroon elompakns axd to dixaoby0 ood npoapne cEayopac. Karé pth Siacixan tov vopov Sev Gempettan mPGopT BEUyopG KéGE KaTupoht} nov mpayHaToToLsirat oe epyALbnevo o oTOIOS EEL Oepehidaer ovvtaztodocKs drxatona f Exer vepfei to 60° éros mg Mhixias tov, Acv Sewpettan exions mpdpn eEayops. Kan Kade KaaPohs} nov iverat zopis m Poodnon ov epyaCousvon, Snes o& nepixtaon andhvons tov epyatonévou f ardyevor|s tov spro86m, H Sepehioon coveazodorKob Suxaxhparos onoberKwoen we ErYPGOO Th Befaioon tov oveeiov aipadorrx0d gopéa. Acv Bewpetear exions xpowon eearyope xartaBoht} nov mparywacono.eitan oe epyaCouevo 0 orcoi0g ovveaéiodorhenke mpowpa Royo aaéverus, avarmpiag f aviKavorNEAS, KAB~S entonS Ka KaAPIOR ZOD Zapceyorororeirat ce epyaCnevo eEatriag Katayyehiag 100 aopadotnpion oDpPoraiov yu Koyovs abvvapiiag wnpoph ax6 tov epyobsm tov aopadiorpev at pevaromoinan tov vxdpyovros hoyapiacyos. Be mepintoon OavstOv Tov Suxctodyou Kat efompazy tov 20GOH TOV Uopahopaas aM toVs KAxpovoHOVS, 1] SY Reo napoyth vREKELTaL oF popohoyia Kinpovownov/dape6v. Emy xepixrm@oy TOY éqovje cioxpazn and to Bixaiovz0 ZoGos mPOapns eLayopss ot avacépo avénHévor kerr 50% ovvechearé eEaKohovdody va eouppdCovtar axdwa Kat omy RepinTOON ov pexayevéotepa. 0 Srxatosy705 Aepediwce cvvtatioborixd Sucaioua fl unepépn co 60° érog me Mlaxias tov. 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