| ormowannce Arhens Univansrty | mawenizenmre Or economics ‘AeHNON AND BUSINESS @PONTIZTHPIAKES AZKHZEIE EIAIKA OEMATA XPHMATOOIKONOMIKH2 AOPIZTIKHE XT’ e€aunvo Akadnudikd éto¢g 2019-20Evérnta 1": Eldnvixd Aoyotid [Mpdtona Aoxyon 1 Aoyroruct kat @opo! dion — SeSouéva_p6vo na éoo8a Kon é£o5 nspid5ov Aivovea ta napardro SeBoueva and to woolbypio the ovedmntas (Emrzeipnon) AAA ‘yu t0 ét0g 20X5, Aoyapiaon6s Aowotuxf afta hi |Mwhroers ‘9.400 2 [E€05a wo8osoatac(rAnv npoBhE ew) 4,000 MpoBAeipers artogqulwans npoowmKos (£050) 500 1 |anooBéaers naylwy 1.200 5 |Anouetwon evodoporuw nayiwv(gquta) 500 5 |Avactpodi} aropeiwong xonuart/puxdov otowxelwv(KEpsoS) 700 7 |Mpdonpa kat npooavériaers 100 le€o5a-npoowmixés karvavaawrixés bandves 120 Aandives puxaywyiag 180 10 | TéAog emcxnBepartoc 100 [11 |Aouré €€o6a xa Cqytes 300 li2 | Aourd E005 kau xépon, 200 Eniahéov Sivoveat ot napaxéizo mpboBeres mhnpopopies: 1. To noo6 tov popohoyiKé avayvapiouevov axooBéczav zpi\ons eviiA0e. ce 1.400. 2. Or npoBhéyers (6E0S0) axognpions Apocwmod Kan atoUciaon Rayiow Bev exninrowv 71a. akoxo%s Gopooyias eLsobtHaTOS oto tog nov avaryvanpiCovean oyonxt. 3. Ta mpdotipa Sev avayvapiovten gopohoyiKd, ahAd ouviotoby LéviEM Biagopé, AoyrotuRiig xen Popohovuci Bans (Sev avtiotpEpoveat) 4. H avactpopi) axoueiwons ynuatoorxovojkiby aroryeta (KépBoc) Sev vnoKertan Ge pépo e\GoBaTOG, oviaTIavTas RpoamprVA SiuHOPE RoyroTIKTs-QOPOAYIRTS Baons. 5, Tua tu Aowné doe Kat Cynic Kan ta hows éooba xa Kép3y Sev vREPLOV Buapopés petaks Loprotarric Kat n poporoyuais Piions (Sev uRdpyowv «hoyiotiKés duapopésp). 6.0 qopohoyiKds ovvtehecti ivan 26% Me Baton ta napantive: 0) Na karapniorei nivaxas ue tm Roviotux Kat popohoytRt lion tav oxoysiov ead8av Kon eZGdwv ME Aeprs5oV. B) Na urohovtarei t0 nos tov popohoyntéav KepSiv, tov SpOv sIGOBi|WaTOS Kat Tov KaDapoy RoylonKGy KEpBAv tng RepIdsov. ‘y) Na katapriotei mivaxas jue tc B1eupapés popohotKtic Kat RoyioTuRrs Pion, akwounpiéves of woviyiec Kat mpoo@pIvéc. t Ocov ew hpi oi n avon 10 vps {. To fag w eam. Tops poe OTAN NPA HATONUIHGCN Coulio)Acxyon 2 Aoyiorug xt pogo Simgopéc ond uerafoéc oyao oy loohovou0s Tia ry emyignon BHTA Sivovan ot eg rhnpopopiag a = zon 2OXS. 1. Tuxipaarvopiévoven pe hoyorus cree 8% xox gopchoyus 10%, 2. Tava erooBévovtn pe hop ouveheoct 15% ku gopokojt 10%. 4. TaduBéoya ya nblyon exwerpdvea omy efor aia ue eynpioy rv Bapopéov ce amoGeyad rg xaBap Bong, ev gopohoyat rapaxohovBotvea cto Kbotos, 4. H af tov croBepinav Bev Sager hoylomt in popohoyxt. 5, Otamurjce vnixenin ot arqueloon Liye enagdlnns yt oionkoic oxonosc, 2¥6 gopoloyut rupaxo.ovdotvaan oto Kiara, 6. To qutopi yaprogud into omorydom ot ethoyes ale x 1 wera xonayopodvem ova arorehécpara, xnjm). v6 goponoyut ot Sapopés aris Sey avayrapifovea (ro eumapr yaproguhdxto popokoyuci xapoxchouletem ow xbov0g 7. OurpoBlyer: ya caroCrtionn xpocwmot RoyiZoven ue my apy tov Bovdeopévov cSupove, He tahojtonxt epdrona evd orhnpapé perbvooy my aki rove, Snueioor: and gopohoyutis andes, Sev avrqvopiCovna o gpoPéyes ati 70 oypuomayé rove ac aveyvopiGovem (exitovy) ou korufs cto apoabiprop5 tv gGpoo ood ua, 8 Asv éyve Bvt xepdsv om Supe mg yong. Tia BHTA Bivera ening n oytori ka gopo.ox on tov zpmway mg kuructicecn:Jeoropicnss BATA, 31 Aeceupplov 20X5 Mn worrogopotvea avorzster Bredyara nana (xbevos Rejoco) Anogpieceis evowpdray ayer ‘Avansopeom agie Axoopioeis ‘Avaxdoperey aia Aradkenia ja xine zonuacoowovosind ovoixela (Réax0%) Auapopic ceiucepnons omy ciao aéla Bodoyn abla Biadectjuov a wedsEN Eovono ym wex.opopowveey cvoxsoN Kuwogopotvra ovorzcia Axodejare, props ameter: (0209) Arojurchons (emai) ‘Kadam, aéia xucopuci excarehora Eqopid xaprogondxto (wr205) Arapopts sbhoyne adias suxopinot zapropniaxton Bikorn akla eumopmov gapcopuraxion Axadeouue Zivaro end.ogepoivien avons Eivodo evepynrioe Kadaph 6m Kavapinntve xapaai0, 2500] 2.500 2.500 Aiapopes eshoyns abies SiaDéoniew ya maine, q 10 ° Amorehtoqunea ts véow 307] 523 300. over eadaprs Oéon¢ Zs07| 1988 Za00 Mpopaeyers TipoBi.syens vie xapoxss oF epragousvous 450 a 460 ° ‘Aourés npopneyens 250 o 250 o ovo xpofi2.eyean 700 0} 710 o Yroxpemosis ‘Thanet saveua 700 300 00, Bhimopicts oroxpodiaets 550 600 60, “Tpexaw popor OBR WATS 3 70 70 Auris voxpeibonss 200 235 23s ivaio veozpoiaran Tas 7.805 7.805 Zivohe xadapric O6ems, xpophéyemy ean veozpebocov 4.084 4.270) 4.503 4.605, Karéoracn axotcheopétoy BHTA, 20X5 Aono Bacon Poporoyus Béon Hekijeers 2.000 2.000 Avahbaeig whiny 987 “987 Merafiony exxodepéroy 100 Tlapoxts c= epyatopévoug -300 Tlpopréyers xapoxov oe epyatopévovs ject m ovveat/mon 0 Karuponés axotnunceav ce epyazonévous -40 AnosBéeis evoonérov nayiov 224 -280 AnooPésey abhov cxoysioy -180 -120 Aout éo8a, -280 “BGoda yoxayeoyiag 0 Tédog emmBeojatos 0 Amouevdoers cunopixay anaocov 0 Képbos euxopixod zaproouiaxion 0 XpsmoniKot 76x00 43 Tipsoma. ° Képin xpo @6pov sroodinars QoneriKé /poporoyntéa) 50 épo¢ e1a0d%j1aV0s Us avvreheoT 26% Képén pexé ax6 ro @épo srcodinares Gonerixd/9 opodoyuca)Avcuxpuvicera tin gopchoyt ion nov aroreooyézav erg véo tov Erg 20XS xpoxtnns sv oTo Foo8 Tov earisroxo0 KovSuhiov ‘Tou 20K4 npooteBoby yua ™ xpfian 20XS to opohoyixd anoréhequa perd and ddpous (37) Kar or porter boporoyuxés Siacbopéc {ra road tw povyiwy Siadopav éxouv aaipebel and to hoyionxd, adhd Ox Kar and to popohoyixd amoréheoya). Equeuidverar dct n opohoyixr Béon tww KepSuav exc veo avrinpooumevel to nocd nou éyet Bn UNOBANBEl ce dépo evooSryatoc, Zntelrau: Na xarape ong, tafopnuéver ce woviner Kau npOoupWEG Aoxnon 3 Em yphan nov ange 31/12/20X0 npaypatonorijOnxav KépSy po 6pav Hyous € 10.000 ya my AB, ta onoia anopasiomxe va un Staveundowv, aAAd va mapayisivowv wc anoVewaruxé. othy etaxpeta. Era JonotiKé Képdn siyav Katahonotet é&o5a xivnong IX tyous € 5,000, ex tov onofwv pSvo to 60% avayvepivera popokoyiKd. Hpoodtopiote to 96po THs ypF\aeax Kat ta. KépSn Apos S140. Zoveehearig pSpov 30%, ‘Aoxnon 4 Aivovra ta napaxtito SeBonéva and to 1o0Gywo ms ovrSmtag BHTA ria 20 ét0¢ 20XS: ‘Aoyapracpos ‘Aonotxt) aia TipoBAzyers axotnuioans apooiKod (6080) 700 Axoopéoeis nayiew 400, Tipdotiia Kar mpooavetjoeis 100 Aountt oda kon Cyr 200 Aounét éo05a Ker Képin, 1000 Emtmhéov Bivoveat ot napaxtiro apsoBeres mn pogopies 1, To 2006 tov popodoyiKé avayvaproyevov anooBésEev yprions avIABE oe € 100. 2, Tra ta hound &E05a kar Cyyués kat ta Rows éoodu. kau Képon Sev vadpyovv Biapopés pecaed Aoyietucris Kan Poporoyueric Baons (Bev vApyovv ojiotIKés Siapopégy). 3.0 goporoyixés ovvteeotiis eiva 30% kat to AoyioniK6 anoTéhsoua. siven € 2.000, Tposdiopiste rm Aovistuxi| Kat PoponoyiKT Bion tov KepSdy nepwbov werd. axd Spov6. Aoxyon 5 H Aoytotixt zpijon ms enyeipnons X etvar an6 1/1-31/12. HX anoxré my 1" Iovdiov 20X0 yngéevnna agiag kxfjons 1.000. To ungivnua anooPéverar pe ™m otadeph 8000 oe 10 Em, H exeurapery gopokoyiKé andofeon avépyera oF 20% rs akiag tov. TIposdtopiote m Loprotixt| Kat ™m OopohoytK Béon tov pmyavipiatos oto tého¢ tov 20X1. Aonon6 — QL, EEN H «ABT» enpavice: © doytorixé xépdn xpo G6pov ‘a mv pron 31/12/20X1 100.000 €, © Gyptés mponyovpévay zpi\ecav 50.000 €, ex tev onofwv 01 35,000 € avayvopropéves popodoyKt, e@ 36ST Kol OL TOOGaDEhasric 2.500 € (vononc 20X11)Aoylomxay oda dyous 12.500 €, ex tov oxoiav U6vo 1.200 € exxixtovv popohoyixé orn zpHjon 20X1. opohoynnds ovvteheatiis 30%. a) Tipoodtopiate to RopiotiKé Kat PopORoyIK6 URGOWRO tov Kepdiav/Znpudv sx Néov ts 31/12/20X1 B) Tpocdtoptate to AootiKs Ka PopOROYIKS vAhowto tev KepSav/Znurov mepr6bov 20X11. Aanon 7 H enugeipnon X node my 31/12/20X5 néeyto avet 550. To néyto size ayopaotel avel 1.300 my 1/7/20X0. 1) Mipoodiopiote m AoyioviKi} Kor popoAoyxt Pacn tov anoteAESHAOs mG wOANONG thy 31/12/20X5, Bebopévon Sui 10 néyio efye OpEALN Car 10 Em, ev 0 opohoyiK6s cvvtEheotiig Rov Sisecar and ty oyerixi eyKbKMo eiva 25%, 2) Tpoodtoptote tm Stapopé popohoyiKijs Kau ovis Beions. ‘Aoxnon 8 Avdvoun erarpeia xaré t0 @opoRoyiKS étog 20X1 napoverdter Lonotixd: Képin € 100.000. Meré mv opOROYIKA TOVg avaLSpPOG, tA PoPOAOyNTED KEpSN StapopgdvovTaL oto mood Tov € 50,000. Zea éo05a Tg eraipslag nepiapBévovear Kat TOKoI mpobEDLaKiis KaTEBEanS [KTS xoGob € 10,000. O owvteheotiig xapaxpémens 96pov and my tpareLa 15%. H mpoxaraBori Popov ts wepi6Sov 20X0, Evavt xepBdv endpevnc, aviiAde at € 1.000. O popodoyikds cuveeheamiig sivar 30% eves mpoxaraponic 100%. Hpocdiopiste to no66 mg vnoypéaons Popov ya ty 20X1. Aaxnon 9 H Enrycipnon «X» eugdmos Képin ig Néov € 50,000 my 31” AexepBpfov 20X0. H apoxaraBors évavet epScby exduevng zpijens nov KacaBAsONKe orn zp!}on 2OXO avijn¥e oz € 3.700. To Maprio 20X1, Eafe andpucn va B1a8Eoe1 7066 Syous € 1.000 ctovg jLetdxous, Ev mood Hyous € $70 onHarioTHKE OS Extaxto anoScpariKd KaraotaniKod. Em ypijon xov singe my 31” Aexeyfpfov 20X1 ta xépbn wps odpov arvfABav Ge € 6.000. «) Ynohoyiate vrdhorno tov hopotiKdy KepSdv ei Néov tg xept6Sov 20X1, AapBavousvon vrdyy 6110 owvteAzoriig Popov sivar 30% Kat mpoKaraporic 100%. B) Yrohoyiote to vndhomo tov hoyaptacpo’ @Spor mAnparéor me mepidsov 20X1.Aoxnon 10 Hexyeipnon AA@A A.E. jis KoraPinjuévo weroxKs KepGrao € 900, xapovoiace m xprjon 20X3 xabapé xépin € 200, va onoia civ GopoRoyiKd averrveprapéva O Royapiacyss Képén eg vEov ‘THY 31/12/20X3 eivar € 500, ex tov onolay to FuIoD avayvepieren goponoyiKt. Tov Mapno 20X4 éhaBe axdqaay va oxnnatice, und za Kabapé KépSn Ts xpHons 20X3, to eMga0T M06 nov opiter o voyos a TaKTIKE aRODEWLATIKG Kat va SiaBésE! To 35% a a’ wepLoWE rons per y0vs, Em zption ov éAnée my 31 AsKepBpiov 20X4, cize Képsn apo Ppev € 120. Otaxospéceis me xprions 20X4 eivat € 10, ex tov onoi@y avayvapovea popohoyiKt € 5 Kat sa xpOonpd Kat ot tposaDéyiasis ms neprdsov avijABav ce € 20, Updaberce minpogopies: + HxpoxoraBoh# pépov sisodiuatos na ta xépBn mE ypriaeas 20X3 fray € 40. + To motwuKd vndoino Tov TAKTIKOD axOOEpCTKOD Hive THY 31/12/20X3 € 295, +O avveeheonig g6pou eivar 25%, +0 ovvisisoriig mpoxonaBorsis pépov sivar 80%, Znreteon var: 1. YaoRoyisewe m popohoyixi vnoxpémon te Repi6sov 20X4, KazupriCovrac nivaxa Siapopév Aonotuciis Kat poporoyuers Béons. 2. Kavopricewe my Karéotacn tetaBonov KaBapris O6ong 31 Aexeuppiov 20X4. 3. Mapadécere tis oxerxés nepokonaxés eyypapés. 4, Tapadésete m Aovistuc} Kat popooyect Béon ToD Loyaptactob KépBn e1c veov TIPOZAIOPIZMOE DOPOAOTHTEOY AMOTEAESMATOS. Ynohonows gopov & mpoxuraporiis CT Yrokoytoude Taxtikod anobeparixo & A’ MepioKartiotacn Metaohdv [Stov Kegahaiov 31/12/20X4Evomro. sdoyn au Aaxnon 11 HAA®A anéxmoe my 2/1/20X0 évavni tov 20606 tov € 10.000 éva. ioyproIPOROLspEVO KTHIpLO, TOV 10 napakokovéei omy e6hoyn aéla tov. To méyio ézet unBevorr vroepparinf abia. Kar ogehayn Com 10 ém, Thy 31/12/20X1 emperpriOnxe omy eboyn ak{a tav € 9.000. Thy 31/12/20X2 n evdoyn ala tov nayiov civat € 6.500, eves my 31/12/20X3 n ebhoyn aia eivar € 6.143. To wéyto nodairat 1/1/20X4 avei € 6.000 wexpnrotg, No. yivov Ghor or anapaimtor vEoRonouot Kat Ges or oxeTIKES NHEPonoyTAKES eyypagés, Acxnon 12 HAA®A anéxmoe ong 02/01/20X1 évave tov noood tov € 4.000.000 Eva tBtoxpHoPoroLoHpEVO KTHpIO ‘nov 10 RapaKo}ovdel omy s6hoyn akia tov. To axivnto éyer pndevixy vmoLeyywarach aia Ker wograym orKovope Cor 20 ém (ouvreheotiig axdoBeons 5%). Kara my npdtm exmérpnay tov omy ebhoyn asia onic 31/12/20X4 mpoéxoye Ont 7 akla auth avepystav Gto T0G6 tov € 3.840.000, nov avetpoowneber @bEnon ms Kabapiig LontotiKt}c ToD azlag Karé 20%, Na vnodoyworet: 0) Hagia we my onoia 0a cupanotet to néyio (akia xtfong Kn cupsynéves axooBécEIc) ota avahoTIKG apyeia mg AA@A ong 31/12/20X4. B) To 2066 twv axooPéaswv tov étovs 20XS. 17) To n006 tov pépovs ms avaRposapLoyiic ToD axiwitov nov OTH xprIon 20X5 Kazéom SovaevpEvo. Aaxyon 13 THoxpnowWoroVwdpevo Krpwo axoKeHANKE OTH apyA ts prong 20X0 avei € 150.000. To KnApIO exwterparan omy e6).oyn a&{a, axooPéveran pe Ty otaBepr wéBob0 andoBeons, éxet ooéAapm Cash 20 éry Kai Unoheiparuc € 10,000, Exo téhog mg xpHiens tov 20XS avanpooappocerar omy sihoyn aka € 145,000. 1) 0 ovvteheoni avanpocuppoyiis etven: (a) 2) Exo wéhog mg nepissov 20X5, 1 zpswon tov Kmpiov mpéxet va ctv: 3) Bro téhog mg neptsSov 20X5, zo vxSLoIRO tov LoyapiacHod «Aiupopé AvanPosapLOyTig» sivar: avant: 4) 3x0 f * =“ 20XS, to undhowo tov Aoyapiaspod «AnooPeopéva Keafpa» mpéner va. 5) Atevepyiiate tic axernxés eyypapés oto 20XS.Bvbrmra 2 1. ho} ux’ Xaptopvidxto, XEEAKZEL, Aoxnen 14 Em Sidpxera ms zprons 20X0 1 emryelpyan ‘A’ apoéBn ong axbovBes ovvadaayés: a) Lng 15/10/20X0, ayopa 5 petoydv me eronywévnc etorpetas B avti 10€ exéotn. B) Dmg 20/11/20X0, ayopé. 5 pevoxdov mms exonypévng erapetas B avet 12€ exdom. ¥y)_ Eng 25/12/20X0, nadnon 6 pexoxdav mms exonypévng evapetas B ave 15 € exdom, 8) Enc 31/12/20X0 7 evoyn aka (pnpanempraxs) Tih ths HeTO|c B eivat 9€ exdorn. Na napareBowv ot evypanés apairtig avayvepions, empétpnanc Kar xdaknons, sav: 4) oLperoyéc mg B rakwopobveat ané thy A ac otorysia tov emopiKod zaptopudaxion, B) otperoxéc ms B takwopobvrat axé my A ag XEEAKEEL. Eypeiooon: Dav ot petoxss me B rakwopotvean «og XEEAKEBY, 11 A yonowonorsi ty péd050 FIFO 1a tov mpocdiopiai6 tov nwAndévtov tepayiov. Aoxnan 15 Try 5/3/20X3 1 exysipmnon nodnoe to obvoko tov XEEAKEE1, ta onoia size ayopécs. tov Orcépr0 20X2 Kon nposfn omy axdhovby Nsporoyuac erypagh: Tapeto ~~) 20,000 | XEZEAKEEt | 16.000, Atagopés emérpyong XEEAKEEt (K.©.) 3.000 Képdog addnong XEEAKEEL (KAX) | 1.000 ———— ee Na yiver n eyypagi ayopds tov OxtaBplov 20X2 kar empétpnong my 31/12/20X2. Acxyon 16 H emyeipnon ‘Z’ ayépacs ong 15/12/20X1 $00 petoyéc te eronypévn exyeipnons “B’ A.B. H “Z xaréBake € 10 yia ty ayope Kas petoyric Kan 1% yi @dpoug Ku popnPerec. Eric 31/12/20X1 TL ypHUOTIompLaK TULA THs HEOYTS avi~ABe ova € 12, Exic 15/9/20X2 y ‘Z’ ndanoe 400 and rg netoyés avet € 10,5 exdor. Na xapatebosv ot eyypapis apyiirig avayveapions, emyLérpnons Kat néinong, hapBavovtas vnbyM Sut o1 etOxEs evrdzEnKaV ) oro EumopIK6 yapropurdro, ) ove “XEEAKEEr mc emyeipnons. Ta dedouéva tye expcsvnarns ot mivaxa: \| ‘ApiOyds pry, Tyr oe € Dovonuay aéia | ‘Ayopa 15/12/20X1_ | 500 10 5.000 [ Beuérpncn 31/12/20X1 500 12 6.000 | TIGAnoy 15/9/20X2 400, 10,5 4.200 ‘Aoxnon 17 Ee SapKera ms yhons 20X2 n AEATA ayépace petoyés tg EVIAON. Me Bion ta toxbovtaMe Paon nic emxparobors ovvilixes, undpyer vynpi oBeBasmra via my e&éiN ms orKovonia, ‘ta exdyeva zpévia Kan ouverts Tis THiEs TOV LeTOZAY oTO zpnyLATICTAPLO. Lepamyyixd, n AEATA @éhet va xpoctatevBel and m daxdpavon tov anoreAconétav ms ot, exdpisva ypovia. Me avté to SeBouévo, cEnyeiote ovvornixa ce noua axé nig 850 Kaemmyoples Ba, oupoviebare m ABATA va xatatdget my exévéver ms omy EVIAON. Aoxnon 18 H enygipnon ZHTA éy2t oto yaptoguddxis ms Letoyés ths EOvixtis Tpdmelac, tg omoieg éyer xoratdéet ova XZEAKSEL Aentouépetes ths exévdvang avtiic mapovardZovta mo Kata: Tepagna Ty os € Agia oe € | Ayopé petpytoig 20/3/20X0 2.000 10 | 20.000 ‘Ayopé. wetprtoic 25/9/20X0 4.000 12 48.000 Zovoho 6.000 : 68.000 Eon abla wetoxiig 31/12/20X0 B TGAnjon perpytots 20/10/ 20X1 3.000 ii 33.000 Ms SeBonévo On y ZHTA mapaxohoubet ta XEZEAKEEt we th ué0050 FIFO, va yivowy ov Npepohoyiakés eyypagés: a) Ayopéy me xprions 20X0. B) Empétpyone my 31/12/20X0. 7) TdsAnons ty 20/10/20X1. Rexnon 19 > HA’ éxeromny Kaori ms éva ondhoye nov to éyet Karatdget ora XZEAKZEL, ard my apy avayvapion. To opdoyo avt6 eiye anoxrOet ave € 200 Kar ctov Ioohoytopd 31/12/20X0 oymuariotce apyytur} Siagopt omy Kadupr, son no00% € 60. Exo tékos tov 20X1 exeytéeran ui 006 € 40 m¢ Siagopag edoyns Usiag avtinpocwAEser aoUEi@ON ToD otorZsIOv, Syadt} ondheta agiag povipov yapaxthpa. Znreizan va yiver eyypagh petapopdc me CnpNic anousimanc ova. anotehéopara, > Em ypiion 20X4, Loyw adAayig tav cwvOnxdiv, to onShoyo avaxté pos tHE aRdAeIac, TOO eiye avayvopiotel ova anotehéopata «os anopeiwon. To Roos ts anojieimang nov Kpivetat Gt ye avaxrmPei ivan € 20, Znretran ve yiver 1 eyypagr ts avaotpoprig ts axopEl@ons. > H‘A’ &et omy Karoxi ms wetozés GAng exapetag nov nic éyer katarééer ova XEEAKEEL, ard MY apyuc avayvopion. Ot wsroyés siyav anoxmel avti € 300 Kut otov IoohopeLs 31/12/20X0 eige oynuariorel apvacuxt Siapopa oTHv KaBapy, @6on nocod € 80. Exo téhos tov 20X1 exryérar 6tt n066 € 50 ms Stapopag bros akiag avampoowneier anousiacn tov ctoyeion (andheta akiag poviov yepaxriipa), 1| onota. weTagépetat ota anotEkfopaTa. Moré ax6 800 ém, téhog 20X3, 1 ebdoyn abla mms peroziic avaxduurtel, Royo un avapevopevng petaPodic tov covonKdy kat avépyerar oe € 310, Evvends bev vndpyer méov Cyuta anopsioons Kan 7 oynpaTiopévy axopetoon xpéREr va avactpaget Zmrobvrar dhe¢ 01 oxetiKés NUEpohoyiaKés EyYpApés,Evéryta. 2y: 2. Xpnuocodornsy wic 5. Kojpu. ce oixéxeda wpitov 6, Kpanxéc exyyopnyigeis 7. Faoda. ond xopoy} unnpeotiy & Karaoxevagtixé ovupojaia 8. [toxataoxevr} zayiow Aaxnon 20 H emygipnon A anoxté axivyto pe ypnnatodotixi, wicBeon and my ecaipeia ypnuarodorKdév wioAosov B. H akia tov axwirov tors perpritoig avépyetar ot 1.200.000 evpd. Ta proddpara nov Ga minpwBowv and ty A ora 10 ypdvia nov Oa dtapKécer n cbuPaon picBoons, gyow ws eéiic: poxaraBokf 200,000 evpd, evvéa erat yichopata tv 100.000 evpd omy exéteio mg juloBwans Kur 400.000 evp% or AEN tHe HloBwons Kat THY ono‘. rat 6a péxoBiBaote n Kupiéryta tov axwitov omy A. H A xaréPadde anevbeias oF umpevixd Kat SiKNYPO to MOGs Tov 30.000 Evpd toIs perpN ois ya dudqopovg EdéyYOUg oxETIKA UE To Ev Royo axivnto. H abia tov 1.200.000 evpd ov aKiviftov Kurd THY aivayn TMs plodwans SwayopiormKe ce aka oworé5ov 400.000 ax xenpiow 800.000 evpd. H e&6ghnon tov Kegakaiov, o1 téxoL Kat to vmbhowto mg vRoYpéwoNs ‘RpOS_tOV expLaBary Stopoppdvovra we Ploy tov ive: TEKOt HE TO| emutdxio ts, ApxtKS ic®wong Yréhowro Hucpounvies __keddAao _ Mio@wua __4.232097% __XpewAtioio _Kedadatov '30.06.200 7,000,000 30.06.200K+1 100,000.00 42,32097 «57,679.03 942,320.87 30.06.200x+2 100,000.00 39,879.98 60,120.08 882,200.91 30.06.200X+3 100,000.00 «37,335.60 «62,664.40 819,536.51 30.06.2004 100,000.00 «3468358 © 65,316.42 754,220.09 30.06.200X+5 100,000.00 «31,919.33 (68,080.67 686,139.41 30.06.200K+6 100,000.00 29,038.09 «70,961.91 615,177.50 30.06.200X+7 100,000.00 26,034.81 73,965.09 541,212.41 30.06.200K+8, 100,000.00 22,804.63 «77,095.37 464,117.08 30.06.200x+9 100,000.00 19,681.88 «80,358.12 383,758.93 30.06,200X+10 400,000.00 16,241.07 383,758.93 0.00 ¥,300,000.00 300,000.00 1,000,000.00 Znrobvean ot Syypagés exwiGdon} KaI ploDOT, Ne TV UAbEGN OTL aToGPEvet TO Knipto ps ovvteheont 4% emnaias., Acwyon 21 (IMA PTE! Try 1/1/20X0 9 ‘A’ pioBose om “B’ pnydvnpa na 3 ém. SoppovHOnKe evfjova xatoBori € 29.376,69, n e6hoyn akia tov nayiov efvar € 75.000, ta é&oba nov Bapovovy tov pioBert} ivan € 5.000, n pn eyyonpLEvy vmOZHaRKH azia € 2.000 Kar opiaKd Kéotos SaversHod 6%. H agéhyin Cor tov pngavfwcros siven 4 em Kon 7 Aemparieh azfa tov € 20.000. Znretrar va KpBei edv n picPacn civarMuo8urri¢ 0,06 véxog Bon ypewddow Mood otn ign 01/01/20x0 78.524,24 4.711,45 — 29.376,69 24.665,24 53.859,01 27.713,86 31/12/20X1 ‘53.859,01, 3.23154 29.376,69 26.145,15 27.713,86 —-26.145,15 (31/12//20X2__27.713,86 1.662,83 _29.376,69 _27.713,86. = (24.665,24 605,83 88.130,07 78.524,24 78.524,24 a5214% xoKos 8407 yPEWAIOL Mood orn AAEN 01/01/20x0 75.000,00 6.391,02 29.376,69 —22.985,67 52.014,33 _ 27.713,86 +31/12/20X1 52.014,33 4.432,33 29.376,69 24.944,36 (27.069,96 —_26.145,15 31/12//20X2__27.069,96 _2.306,73 _29.376,69 _27.069,96 = 24.665,24 13.130,07 _ 88.130,07 _75,000,00 78.524,24 Expio@urr¢ 9,6687% ‘tOKOG 660n XPEWAUIO Mood orn AEN 01/01/20x0 75.000,00 7.251,52 _ 29.376,69 22.125,17 52.874,83 —27.713,86 31/12/20x1 52.874,83 5.112,30 29.376,69 24.264,39 28.610,44 — 26.145,15 31/12//20X2___28.610,44 2.766,25 _31.376,69 _28.610,44 0,00 24.665,24 15.130,07 _ 90.130,07 _75.000,00 72.524,24 ‘Aoxnon 22 H Biopnzavuch emyeipnon AAA aydpace petpytoig my 1/7/20X1 véo pnyévnwa akfag € 20.000 xat AapBaver emyopimon jus nOGoOts 15% ext tov covOhIKOD xéotovg m™> exévBvans. H extapicvon ts emyopitynons apaystaronow|nKe TV TpEpounvia axdkmons tov; nayiov. O ovvrehectiig axdaBeans tov jmorhyaTos ivan 10%. To pndivnpa xohi}Onxe thy 30/6/20X3 avei € 15.000, jue éxoxn niotaon, Tlapadéote tig oyeriKéc nnepohoyiaxés cyypapés, AayPavoveas vadyn 6x Sev “undipyer ypovikds neplopiopds yta THY AbAnon TOD mayiOv. Aaxnon 23 Thy I" Tovitov 20X1, 1 AA®A avéafe my KataaxeDA evds épyou avel € 1.000. H kataoxeur} avapéverat va Siapréoer 12 wives Kar to ovVvOAKd KboTOG Oa avEABEI os € 800. Me my vxoypagr} me siuBacng, o zehims KatéBads to mood tov € 100. Evrég tov 20X1, 1 AA@A apaynatonoings Surives nov avtimpocwmsiowy 10 45% Tov GVVvOIKOS KOoTOVG. ANB 10 Todd avTd KaTeBAAONGAY € 90 [Expr To TEhog TOU 20X1. Hapadéote nig oyenxés eyypagés yia tig mepidouc 20X1 xo 20X2, JapPavonévou vxdyn 6x1 Gty Sebt=pN MEpiOSo ChoKhnpaOnKe Kar axorAypGONKE tO Epyo KaL Shag ot oxenxés Saniives ms AADA‘Aaxnon 24 To xéotos ionapayeayiic evds kenpion avifABe cz €1.000 om LoytotuRy xpr}on 20X0 kat €1.100 om 20X1. To nério ohoxAnpélnke omy StépKeua ms meptdsov 20X1. To 607g agopobse [OOK aRooBéoEIG pNZaNRGtOY Kat avaR@BEvta VAIKé TOU ypnowonouOnxay oto épyo. Zntoivrar Shes ot oyeTiKés EyYpagés la Tig dbo mepidsoug spr KaL TY EYYPAHH aveyvaptons. Xpyowororjore éva yeviK6 Royapiagys ‘pa tic oyetuKés Bumtives Kan otic 800 zpi}GEIG- Aoxnon 25 Emy epintoon xov y agéhyn orwovourt Cor nayiov xov avaysiperat ané wo8hrpia ovtmHta oF orKoxEdO tpirov tavriCeraL HE THY Repfodo ToD n WloBérpIA Eye 10 Sikai@pa va to ypnoyonoret, a. bev yiverm avayvdpion axwijtou 7. dev yiverat avayvopian axwzov obte axé my po86rpIa an6 MY woddtpIa o6te and THY expiobdtput B. yiverar avayvapion axiwitov and 8. Bev ioyber rinota ax6 ta avorépo my poBarpia. Aaxnon 26 Thy 2/1/20X0 7 A ooxhipoce Ty KataoKevi} axIviitov ei orKonédov Wioxmoias ame B. To KOot0s avéyepans avifile oto nocd tav € 5.000. HA Sper diKaiopa yphong tov nayiov ia 20 rn, yopic tv Katapodi onowvsinote rood om B. Zt0 réhos tng erKooastiac, n A napadider th Zphon tov axwvijtov om B. To Kap se cogéhiun Gon 40 ém. Me Béon ta avearépa de5opéva: 4a. mpoxonrer exija10 éoo80 y1a.m B syoug 7. xpoxtarer exfjow soo ya my A €125 dyoug € 250 B. mpoxbnter exforo éZo80 ya mY A Syoug 8. apoKdate enjoro éo80 ta mV B €125 ‘Syous € 250 AoKyon 27 Thy 02/01/20X0 » A choxdipace ty KatacKeu) axwirov |xi omonésov sSioxmoiag m¢ B. To Kéotog avéyepang avijABe oto nosd tov 5.000. H A éyet t0 Buxaiopa yrjon¢ tov maylov na 20 Em, xopig ty Katapokt onotovssjnote oGOS ‘om B. Eto téhog tg etkooustiag, 1 A napadider tm xprjon tov akwijtov om B. To ctipto éxet @pédyin Cor 40 etev. Me Béon ta avorépe SeSopéva: a. xpoxbarer eno é&od0 ya my By. mpoxiater vmoypéaon ya my B Syoug € 125 ‘yous 5.000 us mY vaoYPAg! THC obpBaons B. mpoxbate exjowo éoobo ja TV B 8. dha ta avarépa[Anéxcnonnayiou _ 1/1/20x0 Kxipio az 31/12/20x1 EDhoyn afta '31/12/20x1 EGRoyn afta 31/12/20K3. Edhoyn afta 1/1/20x4 Taknon 10.000 10 9,000 6.500 6.143 6.000q al i fi = = Som uk etaese n eet nemo ™ So “B 3: Avaflad de Aaxnon 28 Ta oyiorucd xépin mpo Popa, Pacer ATI, mg emyzeipnons «A.B.» elvan € 1.000. Adbyo pag xpocopiviig Siapopac, to Popodoynréo e1sdSnua etvar € 1.500. Yrobéate 6u1 Sev undépyovv GhAzs mpoowprés Srapopéc. Zntetzat va. mpoodiopicete: 1. Ta épin pers ppav 2. Thy syypagh avafadAopevns popohoyiag 3. Thy expdvion tov oxeriKGv hoyapaspOv ouig orKovopiKés KataoTéoeIs TS Eprodou. Eoveedeotiig popov 20%. AoKnon 29 HT emysipnon A apyiter m Aewovpyia mg thy 1.1.20X0. Exo whos ams xpHtons omnuaticer mpopheym emogahav aratfczav 3.000 € o onoies dev exmintovy goporoyiKd. Eeny prion 20X1, Svaypégoveat «g aventdextes erompdiEeus anarriioets 300 € xa vaohoyiCerat, oto téhos, 671 7 cvaGwpEvuEn APOPAEWN MPEMEL var AVENDEL oe 3.300 €. Bev xprion 20X2 diaypapovrat wg aveniBexres eronpakens amare 150 € xon vaohoyiteran, oto téhoc, 6u1 7 mpOPyn mpénet va avéABer ota. 4.500 €. Znroivear ot eyypuvés aveywapians, adEnons, neiaone tav mpoBAéyeov Kat TOV cvaBadLopevoy p6pav, hapPavovtac vndyn Ott o GuvtchsoTig PpoD eiven 20%. Yaokoyiote exiong to unddoino tov Aoyaplacnod «Avapaizduery Popolopny Yaoypéwon/Anaimon» oto téhac tHE yprions 20X2. Aaxnon 30 AiSetor to avakvTiKd KaBodKd tov Loyapispod «ITpoBiéyers pla anotnumdoeis poowmnosy tay 31/12/X1 NooBAéwpers anozqplwang npocwmKod e/XA 100] 200.1/1/X1 | 400 31/12/x1 1) Znrobvra Gres o1 oyeriKs eyypapés avaBarASuevns Popohoyias ya Ti xproEts XO eat X1, AapPavopévon vadyn tt: a) ot anonpidoxig exnixtovv PopodoyiKd dtav KataPadAoveat, B) 0 popohoyiKés ovvteheoTiig eivar 20% Kar y) 1) mpOPheyn, omuariomes ya mpdry oopa t0 20X0, zopig va Rife yopa KaTapods} oe auth th apron, 2) Yrodéore On om yprion X2 Sev mpayyarononjOnke xapté KataBoAr axolnpioons, OAH t mororKs vabhono «Mpopléyeis ya axotmudecis mpooomKob» exni@nxe my 31/12/X2 oe € 200. Tlapadéote ty syypagr Kat 10 uRéAoWTO TOD joyapiacpos «AveBaiAduern Dopohoyia» my 31/12/X2. Aaxyon 31 Em zprion 20X0, orxdxsBo Loyrotuxiig alas € 50.000 Coyote agia ton we Tm, ereobeitar perpntoic to 20X3 ave € 40.000. Karayophiote Shes nig oyetixés eyypagés (avampocapporic, avaPaddopevay gépav, madnong Kat GYLYgLOPLOD avaBahdonevov p6pav) hapBavovrag vndyn Sti o ouvtEncotiis Popov siGdKpLaTOG eivat 20%. Ynobéate dnt Sev vmdipyovv da. oda 1} éo08a. Aaxnon 32 Em zion 20X0, avaapoouppdstxe omy sthoyn akia wv € 1.500, Wioypysyponowduevo owKSreB0, Tov elye ayopaotet € 1.000. Thy exduevn ypron 20X1, AGyo mg abEnons THs EROpIEYs tov aé{as to o1KémxS0 avaRpoGapLOGTKE EK véov omy ebhoyn azia tay € 2.000. To orKéxcB0 modAOnKE toIc usxpytols pia OTT prion 20X5, avti € 2.200. Karayopijore tic ayenxés eyypagés (avanpoouppoyic, avaBaddouevns popodoyiag Kar mbAnons), KayBévoveag vadyy éut o cvvteAeotiiC p6pov eivat 20%, A 33 H engeipnon ‘Z’ ayépace éva erro ororysio ty 2/1/20X6 akiag € 90.000, H woéhapn Go 200 Kabopiomee oe 3 ém, evd 1 GopohoyIKH VopoHsoia opie cuvTEdecTh andofeons 50%. Et xprion 20X8 avampooupysterar n Aonrowixt} aéla tov mayiov oe. € 40.000 xr avéiverat 1 opéiayn Lor, tov oe I emimSov xp6vo aNd THY apysKt extiymon. Na napadésete tovg vaokoyicpods Kat Tig nHEpoRoyaKés eyypapéc avaBadAspevns popod.oyiag ria tts xprions 20X6, 20X7, 20X8 kui 29X9. Ynodéote Sti ta RopiotiKa KEpBn ya THY Zpr}on 20X6 etva € 100.000, a thy yphon 20X7 ivan € 150,000, pia my zpijon] 20X8 sivan € 200.000 Kar yia my zpr}on 20X9 efvar € 250.000. Evvreheotiig Popov eicodhpattos ya Asc tis yprjasic 29%. Aoxnon 34 Katoptiote tov nivaxa mpoompwav Kai noviwy Siapopav Kat napabéote TI¢ spipagés avaBadAsperns Copohoying nov xpoximtovv and tov oyerK) nivaKa THe amysipnons «Aédtom. Enuisiaon;: ot pocaprvéc Stagopéc Exouv mpoKoyel ya mpaTy Gopé oe aves m xprjon (Sev xpdKerTaL via avtictpopH)), covIEheoTi}s @opoAoyiac 30%. Enyelpnon "Beha" Aoyapiaauts, oper don Gopal a Béon 1 Boobaoné xeijocs oa om 2 Keotos Hokéveov 7000 Ton 3. Thies arotqtinons rponwenos (050) 0 4 _Tpdorya xm xpooanefoey, 35000 5 Toc exmpeiaros L700 6 Anoopésa rayiov S000 7 Aomistoba 0 5 8 bonis wyyeriag S800 Régb1/ Zn apo pav Oopoioymn pin 8.200 21Acxyon 35 Em yption 20X0, orKdnso Aoyiotuxiig akfag 100.000€ (hoyiorixf aia ion pe th gopokoyiKt BAon), avarpooappsLeraa La LopLoTIKODS GKOKOdS amY Bboy Agia 200,000€. To orKéne50 moheitar petpntoig to 20X3 avei 400.0006. (popodoyiKds owvteheatiig 20%). 0 Aoyapraapi6s avaBadAoqevn y. ohoyapwaopss avaPar2ouevn popohoyaxt uroxpswan Ba zpeabet gopodoynrt axaimon Oa ypewbel pe tue 20.000 otny 20X3 20.000 omy 20X0 B. 0 Royapracwds avapiadASuern 8. oRoyapiaop6s avaBoA2Suevn popohoyuct vroxpéoon Ba zpemBet gopodoynxt axaienan Oa ype@be Ne tne. 20.000 omy 200 20.000 omny 20X3 Aoxnon 36 Aibera 0 axddovos nivaxac honoixay Kat popohoytKoy Suapopav yta ty RPO ‘phan herroupyiag mg emxeipnonc «B» (popohoyixds auvteheotis 20%): Inoniorixd Anorédsoue. 1.450 Aoviatieh Dopor/us) a.adoos aon Buon Baoeww Inecowpwee adopts [Znuté Anojeinone Exooukov Tehaxov -400 ° 400 Jaxoopéoets xeyiov "250-300 -50 [Zévono mpoowpriy Suupopov 350 (Moves Monomsis Susman IMpéomua xen xposavsionis -200 ° 200 lzovono dxaeopsiv Aoviowixig Kat doponoviEnc Ban 550 Ay 1 emygipnon extheye Thy epappoyr) THs hoyiouiKy|s avaparAopevns popodoyiac: a. 0 hoyaptaopiss avaBarAspevn, Ye TvROypsoon ya P6po eLGoBhwatos qopohoytxi) anaiman Oc xpeoverav Ga avepyorav oe 400 pe 80 B. 0 hoyapisopos avoBadonevn 8. data avorépo gopohoyixt vroxpéoon Oa motavoray pe 10 Axnon 37 H emysipnon A apyiGer m deovpyia mg my 1.1.20X0. Exo téo¢ ts xpiions coxnuariter mpoBheyn yl axotnuidsers epyatonéveav syoug 1.0008. Emy xpiion 20X1, KotaPéAovrar anotnmdcerc aélac SOOE Kon vnohoyierar dt to téAOs TS aptions 1 mpépheyn mpéxer va avéAder oe 1.100€ (ovvtehzoris g6pov 20%). O oyapracpdg: a. avaBahAsuevn poporoyrcy vmoxpéaon Oa ‘y. avaBaddoyevn popodoyux vmoxpémon mataet jus 200 oto XO Kat Ga éxet 0a moro0ei ye 200 oto XO xa Oa éxer ypewotiKd vaGhown0 20 oto X1 miovotixd vnéhouro 120 oto X1 B. avaBadAdpevy PoporoyrKh anafenon 8a 8. avafadAopevn popodoyiKt anatenon, aa ae aay Gee senmasBhal ns OPW) cece EO eres Oe ceemeaatelAaxnon 35 Em zion 20X0, oKdzsso Aoyratuag akiag 100.000€ (Aoyiotini) aEia ion we tH opohoyiKt} Béon), avanpooupwoterar ya AoyistiKobs oKOROUS GTHY adorn aia 200.000. To orKéned0 nwnetta petpytois to 20X3 avti 400.000€. (opoAoyiKds ovvteheorig 20%). 0 Aoyapracyds avaBadASpEry y. ooyapiagyss avaBardouevn, gopodoynKy vozpEoon Ba zpeoBet goporayaxt aacatmon Ga zpen8ek pe tie 20.000 emmy 20X3 20.000 omny 20X0 B. 0 Aoyapiacyss avapadAduevn 8. oRoyapiaop6s avaBoA2Suen gopokoynxy vrozpéoon Oa zpeaBet gopodoynxy} axaienon Oa ypeodel pe ne 20,000 omy 20x0 20.000 oxny 203 Axon 36 AiBerat 0 axéhov0og nivaxas hoyioniKGy Kun QopoRoyIKdY Stapopan Ya TH xpMTm ypiion hextovpyiag ms emyeipnons «B» (popodoyiKés cvvteheatiig 20%): |nononxé Anoréhecet 1.450 Rovers @opor/esh Biacbops Baon Baan Baoeuw [noccwowvés Sabones IZnyié Azousinons Emiooaksy Tehaxiv -400 ° 400 laxoopécers naiow Eos0|, _sooseeeerodl [zivono xpoowpri Buupopév 350 (Minauiss Aonowsés Suaponés Nipsozyia Kea RpoSMDEHCES -200 ° 200 200 {sovoko Btagoptiv Aoviotutic Kau opodovintic Bone 550 Av 1 emyelpnon enédsye my epapyoyi} mg Aoyiotixtis avefaa26yevng @oponoyioc: 4, ohoyapiacpss avaBarASp=vn 7. NvToxpéoon Ta Spo sI6odhyaTOS gopokoyiKt} amaitnon Ba ypeovorav 6a avepyStav oe 400 pe 80 B. 0 Aoyapwaspds avapaddoyevn 8. dha ta averépo oporoyiKt vmOZPEDn Ga motavoray ne 10 Aoxnon 37 H emygipnon A apyiter m Aerovpyia mg tH 1.1.20X0. Ero téog ms xphon: oynuariter xpoPeyn ya anoCyudoeis epyatopévov byous 1,000€. Emy xphon 20X1, Karopérovrar anotnideerc afag S00E Kar vmohoyiera 6ti oto tg TS yprions 1 mpOBrsyn mpéner va avénBer oe 1.100€ (wvtedeonig gspov 20%). O Royapaoydc: 0. avaParA6nevn popodoyueh vroxpéoon Be y. avaBadopevn poporoyrch vxoxpémon, motobel we 200 aro XO xa Oa éyst Ga miataBel We 200 oto XO Kan Oa yer ypemotixd vnbhowno 20 oto XI miowotixé vmbhowro 120 oto X1 A. avafed2ouevn poporoyixt anaéenon a 8. avaBadAopevn popohoytet anatnon ‘woemOei us 200 oto XO kar Ga yer Ga yoembei we 200 oto XO xan Oa motmbeiain a vaya al yoy corfo aw a | EXOE IXOE ‘OXUE hs 02 vik SvyLorodod Slaanloceodfosn Spbodtts Sywmtorodent y howdtubysy 007T 9 wA}s 00r 9 21 ramon IX/ZI/TE Ala Stomgdtoxx dow 7X07 02 Lolaxy dom gory H -g — goay Skin omoyoua gmaomadXoy, “f 002 9 mays 009 9 sti masamadh OX/ZI/TE Ala SuomgdowA do IX0z 02 Lowgdtox, dow Jory “L —_goay Sia omoyoua gmrmiow of, > 1407 99 wadhdgan aodod Syaoryannao © ‘009° 3 Loomilgoxn somdlrg loludyatiucs lh wx (Zx/6/1) lag Z ou Droti solongiosys: loagoua 1 “000'7 3 Saoha Sisoggoua Semg}e mA LAygody we}yxnrilKo olidisiaus l 9X/6/T ALLL “4605 Yaoxya2aa0 a penkoyodod wazaggooun mrluaDXurl oloy a8 Of, “lug ¢ Uo Urirygoo art QQg'gT 9 SmiS0 mribanxunt rxyandrle griokoyooy A01o ADYYD AIO23P “OXOZ/I/T Ala Ska MUdaonsy Wa rahMldo wy Loud! ] ge LolioyEvepyyeind 7" |e" Trabysicé om | er Soppsroxic om 'O" 1.500 Meropué Kepéimo | 4.000| 1.000 Kripa 3.000 | 1.000 | AnoBenorixé 900 | 400 Aowné ctoyeia E 2.000 | 700 | Képén erg véov 300 | 200 ‘Ynoypedoec 1300 | 100 Dovoho Evepyyerxos | 6.500 | 1.700 | Bivoho TaGnruxos 6.500 | 1.700 Aaxnon 44 Eig 31/12/X0 1 «Mo» azoxtit t0 100% tov petoxiv ts «O» avei 10 €, me onoiag to KepéAar0 KaL ‘a anoOsyamixé avépyovray Ge 8 € Kat 2 € avriotoya. Aedonéveoy tov atopiKdv |ohoyloHGy tov 360 emysiphoswv oto téhos te XI: Zoun. orn <@» Aowrrs rowel & ZbvoXe To civoio tov AnoBeuaricéy Kan tov KepSav e1c Néov otov 1aokoyiop6 evonoinons eivat: a 17 B. 15 29 1s Rowe Zrouxelor ¥ 1s y 12 3 10 AT08.8 K cig Néov 12 TINAKAS ENONOIHZHEAcxnon 45 Bug 31/12/X0 1 «M» axoxrd t0 100% tov peroxdv mg «@» avet 10 €, mg onoiag to KEpsAatO Kat ‘1a anobepamiké avéprovray oe 9 € Kat 1 € avriotomya. AdonéVOV TOV ATOUIKOY IGoRoyIGHOY TOV 300 emyeipficeav oto téhog mg XI, to cbvoko ts KaBapiig @fons otov icodoyiops evoroinons eivan: ae iadless Rae oe tals Eun. om , tov onoiov 1 ebhoyn akfa trav weyahirepy and tm RonotKh tov. Asdonévov tov KétoOL cropnxdv toohonopy ms 31/12/X0: oun. om «> 12) Aourece eee 200 100 Arro0.&KeN 12 40 Aouré: Eroixeioe ¥ 8 10 EGvono 320 100 320. 100 To vadhoio tov Ano0 Ww w €1g Néov otov evoromnpévo tookoywops tov opthov thy 31/12/20X0 eivar: a. 335 y. 300 B. 18 ot NINAKAS ENONOIHSHS.‘Aaxngn 47 H «Mp anoxré 10 100% tov petoxov mg «@» avri 120 € my 3/10/X0. Karé mv nuepounvia andxmyong n KO ts «Or avépyovray oe 85 €: MK 50 €, AnoBewarixé 30 € xa K exg Néov 5 €. H Siapopé perags tov avrreipov eEayopdg Kar KO opeihovray ce axorinon ev K™piov ms «On, tov onoiov evhoyn ofa Hrav peyadstepy and tm AopiouIxH tov. Acdonévov tov KétoOr axopK6v toohoyiopOv me 31/12/X0: SS, Pee a Ae Zvun. orn <> 121 Aourrée 1 200 100 ATo8.&KeN 12 40 Aoertée Zrowxetee ¥ 8 10 Zovoro 320 100 320 100 H Ka®api Oéon tov opihov my 31/12/20X0 avépyerat oF: a. 335 y. 300 B18 3. Kavéva ané ta. xapanive MINAKAS ENONOIHSHSAaxnon 48 H «My e£ayopaa to 100% tov petoxav me «®» orig 31/12/K0 avei 1.000 € Kari mv empéxpnon diamord0nke Out n eAoyn aEia tov xmpiow me «O» Htav HEyaRitepy Kurd 50 € axd ‘TV Aono} tov az{a, Thy 31/12/X0 01 aroptKot wohoytopo! Hrav ot axdhov8or: H onepagia eivar: a. 335 y. 300 B. 317 5. Kavéve and ta averrépa Aoxnon 49 H «M» e€ayopaer to 100% tov petoysv te «O» oti 31/12/X0 avri 1.000€, Kara my empérpron SiamatdOnke 61 n ebhoyn ala tov Knpiov ms «O» Hrav peyadtepn Katé SOE and amy hovtotixy 200 aE{a, Thy 31/12/X0, 01 arounxot wokoytopot Fray o1 axdhovbor: Aowres Srowxetee 80 10 Eovoro 1200 860 1200 860 Thy (Sa nuepounvia n KaBapH Aéon tov pov sivar: a 1210 y. 1120 B. 1970 3. 2820 Aoxnen 50 Hi Aatroupyuct, Kat orKovopuer) mokiniA THs Veoosoratns «Z» (cbotaon 1/1/X0) aoxetcar and Kowod and Tig emzeiphioats “An, «Bn, «> Kat «An. Karaptiote ts evonompéves Karaovéoets ya -m oupperézovon «A» SeB80pEvav tov atounKGv KatUGTIGEMV THE «A» KaL THE KoWoRPAEIas «Z» 31/12//20X0. Evepyytnd 4 zi Tabryriné 4 Z Dopperois omy Z 2.000 Meroyxd Keoaharo 6.500 | 8.000 ‘Aowé ctoyeia E, 7.000 | 20.000 | AnoBeparixé 100 300, “Yroypedoeis 2.400 [11.200 Zévono 9.000 | 20.000 [Sévor0 9.000 | 20.000 ‘Kardotacy Anoteleondtov 4 Z “Eooda. 2.000 4.000 “EEoda Kat 96poL (500) (800) Kadapéxépon, 1.500} 3.200)Aoxnon 51 H Astroupyixi Kon orKovonier moditiki) tg veoobotams «2» (sbotaon 1/1/X0) aoxetvar and Kowod axd Tig emyerpioes “Ar, «By, aly. Karaptiote ic evoxompéves Kataotéceis ya tT) ovpperézovoa «B» Se50pévav tov atoKOY KaTaoTasEDY tg «B» Ka TNS KoWoRpaziag «Q» THY 31/12//20X0. Evepyipeind B 2 Habyrixé B a Eopperoxéc omy D 600 Meroyind Kegdiaio 2,000 | 1.800 ‘Aowd ctoryeia E 3.000 | 2.550 | AnoBeyarncd 600 600 Ynoypedoeis 1.000 150, Zovoho 3.600 2.550 | Zévoro 3.600 2.550 Karéoracy Anoteizopdtov B a ‘Eooba 200 900 “EEoda Kai pSpo (100)} G00) Kabapa xépin 100 600.