NOMO .

4308
E ,

( 251/24.11.2014)

:
1

1.
1.
.
2. :
) ,
,
.
)
,


.
) , ,

.
)
,
156 . 4270/2014.
3. O

,
, 1606/2002 (....
....),
:
) ,
.
)
,
-
2004/39/
1606/2002 ,
5%
.
) 26 . 1 4
() . 575/2013,
.
)

4.

5.

6.

7.

8.

9.

10.

. 3606/2007 ( 2004/39/).
) . 3371/2005.
) . 2778/1999.
) .
2367/1995.
)
. 4099/2012 ( 2009/65/).
) .
)
. 156 . 4270/2014.
,
, ....,
( ....).
....
.....

....,
,
.
, ,
....
3 15 . 32 29 .
O
,
156 . 4270/2014
3 15, 8 9 3
.
8. ,
, 3 15, . 14
5 .
( ),
(),
.
9. ()
. 4099/2012 ( 2009/65/)

():
) 1 2
59 . 4099/2012 ( 1 2 50
2009/65/) .
.....
) , ,
()
, .
) 3 15 , ,
, 16 30 37 40
, , , , .
10. 9
() .11


.12.
11. 11.
30 , ,
.

2.
1.
2 6 .
2. 2. .


:
) ( ): 350.000 .
) : 700.000 .
) : 10
.
3. 3. 2() 1

1.500.000 .
4. 4. .


:
) : 4.000.000 .
) : 8.000.000 .
) : 50
.
5. 5. .


:
) : 20.000.000 .
) : 40.000.000 .
) : 250

6. 6. .


:
) : 20.000.000 .
) : 40.000.000 .
) : 250
.
7. 7.


, :

)
.1.1 .1.2 .5,
.
)
() .2.1
.2.2 .6, .
8. 8. ,

.
9. 9.
2 4 6
3 ,

10. 2() 1,
2(), 2() 2() 1,
.

2

3.
1. , ,

, ,
, , , ,
, ,
.
2. 2.
, .
3. 3. 1 2

.
4. 4.
1 2 ,
. 5 17 .
5. 5.
, , ,
, ,
,
.
, ,
, ,
,
.

6. 6. .
,
.
7. 7. (),
,
. () .
8. 8.
, ,
, ,
,

.


,
. 10 5. ,
,
,
. 12 16.
9. 9.
8 ,
,
31 2014.
10. 10. ,

1 2 :
)
(). )
( ).
)
( ),
().
11. 11. . 2() 1
, ,
. 8 16
2 .
12. 12. , ,
, ,
10,
( )
1 , :
)
, ,
.
) .
) ,
, ( ),
.
) ,
,

, . )
.
) , .

4.
1. , 3,
() ,
( )
2. . ,
,
, , ,
, , ,
.

,
.
3. ,
.
.
4. : :
) ( ,
), .
) ,
.
)
.
) .
5. .

, ,
4 .
6. .
,
, , .
7. .
.
8. .
, ( )
.
9. .

.

10.
.

5.
1.

,
, ...., .

, ,
.
2. 1, :
) , ,

.
) .
) ,
.
3. ,
, , ,
,
,
.
4.
, ,
()
,
.
5.
().
, ,
.

, .
6.
5 ,

,
.
7. :
) (
) ,
.
) ,


.
)
() ,
.
8. ,
.
.
, :
) ,
(...) ,
) ,
) .
9. 8 ,

, ,
,
.
,
8() 8(), .
10. ,
,

.
11. ()
, ,
12.
,
(
) .
13.

.
14.
,
.
15. ,
,

.
16.
,

. 17.
, ,
,
, .
. ,
27 .
18. ( )

.

,
,
.
19.
, ,

() .

.

6.
1. () :
) ,

.
) ,

.
) ,
.
2. , ,


.

3.
:
)
)
.

7.

3

 8.
1.
,
2.
,
.
,
(...), .
3.
, .
4.
.
5.
.
. ,
(-)
.


, .
6. ,
.
7.
.
8.
(o-) ,

,
.
9. o , , ,

, ,
, ,
.
,
2006/112/.
10.
,
.
:
) .
) ,
.

)
.
)
.
11.

,
10
) , ,
.
) .
12.
, (),
, .

, .
13. ,
,

9.
1. :
) .
) ,
.
) (...),
.
) ... ,
.
)
.
)
,
.
)
,
.
) ...,
..., ...,
,
.
) ... .
) ..., ,
.
) -,
.
) ...,
(. 2859/2000) 2006/112/ ,

.
) ...,
.
) ,
...,
2006/112/.
)
, .
)

,
,
, .
) ...
... 2006/112/,
,
(...) .
2. .
... .
3.
.

10.

1.
:
) 100 ,
) . 3 8.

2. :
) .
) .
) .
) ...
.
) , . 3 8,
() .

3.
.
,
.

11.

1.
.

2. :
) ,
15
, .
) , ,
15

.
) ,
.
) . 3 10,
15

.
) ,
,


, .

12.

1. ,
(
), 8.
, .

2. :
) .
) ,
.
) (...),
. 7
) .
) ... .

3. ,

,
,

.

4.
. 50
.

5.
,
.

6. ,
.

7.
,
. . ,

.

,
, .

8. ( )
. 1809/1988
.

9.
,
,
,
.

.

10.
,
8.

11. ,

,
8.

.

12. ,
, 8 10
, .

13.

8, .
8
,

.
9
,

.
14.
8, (10)


, :
) ()
.
)
.
15. ,
()

,
.
(10)
.

13.

( ) :
) ,
. ,

.
) ,
.
) ,
.
) ,

14.

1.
.

2.

,

.

3. ,
,
.

4.

,
,
.

15.

1. ,
,
,
.

2.
,
.

()
, .

3.

:
)

,

..150/2001 (125).
) (EDI), 2
1994/820/ , 19 1994 (
.. EL 388/28.12.1994),

.
)
,
. 3862/2010.
) ,
8 9 12.

16.
1.
,
.
2.
( ), (
), , , , ,
, , ,
.
3. 2,
:
) ().
) ().
) ().
) ().
) ().
4. 2,
:
) ().
) ().
) ().
) ().

5.
2, :
) ().
) ().
) ().
6. , ,
: .1.1 .1.2
(), .2 ( , .2.1 .2.2), .3 (
) .4 ( ).
7. , 6
, .5
.6,
.
8. . 2() 1 ,
7,
.6, .
9.
.
10.
, . 1 17
.
11.
:
)
.
) ,
.
) :
1)
. 2 16
2) .
12. ,

.

17.

1. ,

, :
)
,
.
, 28 .
) ( ,
)
, ()
, .
)
.

,
.
)
,
.
)

.
)
,
,
, 28 .
) 28 ,

.
)
12 .
) 24 ,
, .

2.
.
, .

3.

, .
.

4.

16.

5. , ,
, , ,
.

6.

.

7. ,

....,
.

8. (
),
,
,

.

9. , ,
2
16 ,
.
.

10.
1
,
, 5 .

11.
1
:
)
.
) , ,
.

18.
1. , .

. , , :
) , .
) .
) ,
. ,
, 25.
) , ,
, :
1)
, .
2)
.
3) .
, ,
25.
) ,
,

,
.
,
.
2.
)

.
) ,
,
.
)
,
.
)

 .
)
.
) 1,
, ,
.
3.
)
.1)
.

.
.2)

.
.3)
.
.4) . ,
.
.5) , ,
, .
.6)
.
.
.7) ,
,
(10) .
)
.1)
,
.
.
.
.2) , , : (i)

, (ii) ,
, (iii)

(iv) .
.3) .
.4) ,

 .
.5) , .
.6)

.
4.
)

.
)
, ,
.
)
,
.
5.
) ()

,
(
). ,

. ,
, ,
.
) ,

.
,
, ,
.
)
,
.
,
.
.
6.
)
,

 .
,

.
)
,

.

19.

1. .

2. ,
.

3. ,

,
2 ,

. H

.

, .

4.
, .

5. :
) ,

)
( )
) ,

.

6.

.

7.
:
)

,
) , .

8.
,
. ,
. ,

.

9.
: 12
)
)
.

10.
,

(
).

11.
,

.

20.

1. .

2.
.

3.
:
) , ,

)
,
.

4. .

5.
,
,

.

6. ,
.

7. :
) ,
(FIFO)
.
(LIFO) .
)
.
.
) ,
,
.

8.
.

21.

1. (
). ,

.

.
.
.

22.

1. .
.

2. ,

.

3. ,
.

4. 1 3 ,


,

.

5. , ,
4 ,

,
, ,
.

6.
,
18 2.
20 5 .

7. ,
, , .

8. (
)
.

9.

, ,
,
, .

10. .

.

11. .

.

12.

, 11,

,
.

13. ,
,

,
.

14.
,
,
.

23.

1. .


.

. ,
,

.

2. .


.

.

3. .
.
,
. ,


.


.

4. , ,

5.


. ,

, ,
.

24.

1. 18 23,


.

2.
, ,

.

3. ,
.

, .

4.

,
,

.

5.
) ( )
, ,
.
) ( )

 .
) ()
,
. ,
,

.
) ,
,

.
)
,
,
.
)
.
.

6.
)

.
)

.
)
,

.
)
.

7.
) ,

.
)
.
)

.

8.
)
,
,
.
)

.

9.
)
( )
() ,
.
)

,
5 19.
)
. ,
( )
.

10.

)
.
)
.

11.
) :
1) ,
( )
.
2)

.
) .
()
. ()

 .
)
,
.
)

.

12.
:
) ,
.
) ,
,
.
)
,
,
.

13.

, , :
) ,
, ,
,
.
)
) .

14.
:
)
.
)



. ,

 9 .
)

,

.

.

25.

1.

2 14 .

2.
.

3.
:
)
.
) .
)
.

4.
(
)
. ,
,
.

5.
:
) O
.
) T

.
) T .

6. 3 4
, .

7. 3 5
.

8. ,

, .

9.

.

10.
.

11.
.

12. :
) T .
) T , ,
.
) ,
.
) T .
) T .
) .
) .
) .
) .
)
, .
) .
)
.
) , ,
.
)
.

13. 12
,
,
.

14.
, .

 ,
,
.
,
.

26.

1. :
) ,
:
.1)
.2)


(12) .
)
.
) .
)
,
.
) ,
.
) ,
,
, .

2. 1 1

, .

3.
,
.
.

4.
, ,
.

27.

1.

.

2. :
)
.
)
,
.
)
,
.
,
24.

3. O


,
.

4.
,
() .

.

28.

1.
:
) ,
,
,
) , , ,
.

2.

, .
.

3. .

6
()

29. ()

1.
:
)
.
,
.
)

.
) ,
,
. ,
.
)
,
.
2. , ,
3 34 ,
.
3. :
) .
) .
) .
) .
)
, .
) .
) .
) ( , , , ,
), .
)
.

4.
, ,
.
5.
.
, ,
, ,

.
6. , ,
2
16 ,
. ,
, ,
.
7.
,
.
8.
:
) ( 24)
,
.
) ,
.
) .
) .
)
.
)
, 2
18.
) .
9. ,

.
10. , 24, :

) ,

.
)
.
) : ,
,
( ).
)
, ,
.
) ,
,
,
.
) ,
, ,
24.
11. :
) :
.1) , ,
12 24 ,
.2) .
)
:
.1)

.2) ,

.
12. :
) .
) ,
, .
) , ,
,
.
) , ,
, ,
, .

)
,
.
) ,
, .
13.
, .
14.
(5) .
15. ,
,
,


.
16. ,
( ) ,
.

, .
17.
. ,

.
18.
, 20.
19. , , .
20. .
21. , .
22. ,
,
,
.
23.
:

) .
) .
)
,
:
.1) .
.2) .
.3) .
24.
,

.
25. ,
, ,
,
, ,
.
.
26. , ,
.
27.
,
, .
28.
,
,
27.
29.
, 27 28,
.
.
30. ,
,

, .

31. ,
,
, ,
.

.
,


.
32.
,
, ,
, .
33.
,
, 12 ,
.
34. 7
8 16,
.

30.

2() 1
1. 2() 1 ,
, 8 16:
) 8 9 3
.
) 6 8 4.
) 11 12 16
.
) 6 17

.
) 9 17

.
) 2 18 ,
, .
)

 3()(1)
3()(4) 18.
) 3()(6) 18
.
, ,
.
) 3 18
,
.
) ,
.
) 3 19

.
)
4 8
19.
) 3 5 20 ,
, .
) 4 22

.
) ,
11 14 22.
) ,
1 2 23.
) 3 5 23
.
) 24
.
) 1 3 28



.

2. 1
3 34 29.

3. 1 ,
150.000

,
.

4. 1
,
, (3)
.

5. 1
, ,

.

6. 1
, ,

.

2 2 1
7. 2 2 1
7 16:
) 9 17

.
) 24
.
) 1 3 28



.

8. 7
3, 16, 25 34 29.
29.

9. 3 8,
10, 13, 14, 16 18, 23() 25 29.
29.

10.
24, 32 33 29.

11. 2 1
. 3054/2002
2 2

4 2.

12. 11
,

.

13. 2 1
, .6
2 :
)
89/1967 378/1968.
)
.
) 3 . 27/1975.

14.
,
() ()

.

7

31.
1.
,

:
) : 4.000.000 .
) : 8.000.000 .
) : 50 .
2. , ,
,

 :
) : 20.000.000 .
) : 40.000.000 .
) : 250 .
3.
,
,
:
) : 20.000.000 .
) : 40.000.000 .
) : 250 .
4. 1 3

4 8 34.
20%.
5.
1 3
,

.
6.
.7
()
.8.1 .8.2, .

32.

1) 32 36 :
) 2 1
.
) ,
.

2)
,
:
) ,
( ).
) ,
( )
, .

) (
), , ,

.
) , :
1) , ,
( ),
,
2) :
2.1) ,
( )
,
,
.
2.2)
20% .
2.3) ,
, ( ).
)
( ).

3) , 2 ,
, ,
,

,
.

4) , 2 ,
3 ,
:
)
,
) :
1) , ,
,
2)
,
.

5) 2,
, ,

 ,
.

6)
.

7)
, () ()
() () 2 5
, , :
) ,
) .

8) 6 7
,
2
1 .

9) 6 1, 6 7 33
34 36
7 ,
:
)
7 ,
) 4 34,


7 .

33.

1)
,
.

2)
, (
)
- , :
)
.
,
,
,
) , 90%

3) 2
:
) , 6
,
,
-.
)

, -
,
2013/34/E, .... 1606/2002
.
) ,

, 30 2013/34/:
1)
.
2) .
)
:
1)

,
2)
.

4)
, (
)
-, :
) , 6,

.
)
, :
1) 2013/34/E
2) ....
3)
2013/34/

4) ...., ,
1569/2007 21
2007

2003/71/E 2004/109/E
.
)
,
( ),
,
.
) 3 .

5) 4

.

6) , ,
,
:
)
,

)
,
) :
1)

2)
32 7.

7) , ,
32, :
) ,
, /
)
6 .

34.

1. ,
.7 .10 .

2. 16 29
,


.

3.
.

4.

, :
)

, , ,

.
,
, ,
.
)
:
1)
Y , ,
3()(6) 3()(7) 18.
2)
.
)
, ,

.


.

5.
, ,

.

6. , ,
.

7.
5
,
.

8.
, , ,
, . ,
:
) .
) , ,
.
) ,
.

9.
.

10.
, 16 29
.

11.
,
,
,
,
.
.
.

12.
, 23.

,
.

13.
. 6 7 33
.

14.

,


:
)
.
)
.
)
.
)
, () .

.

35.

1.
,
,
.

2. ,
.

3.
, 1 2
,

()
.

4.

, ,
3()(6) 3()(7), , 18.

5.

.

6. 34 8
.

7.
, 1 6
.

8.
.

9. 14 34


.

36.

1.
,
29,
,

.
:
) ,
,
.
)
,
.
) ,
,
,
, .

2. ,
1, :
) :
.1) .
.2)

,
.3) 2
7 32, 3, 4 5 32,
. ,
2
32 .
.4) 1 3

 ,
5 17 7 33.

7 33.
)

, 1 35

.
)
,
()

.
) , ,
,
,
, :
.1) .
.2) .
.3)

.
)

.

3.

.

4. ,

,
.
.

5.

, 10
34, 4
,

 . ,
.

6.
,

.

7. 4 34,
,
.

8
I
37.
1. , 44.
2.
4 7 ,
28 .
3.

,
:
)
:
.1)

,
.2) , 24.
,
.
.
.3)
2 .
) ,
24,
.
,

 24.
) 2, 2 2 1
2 3 .
4.
, :
)
,
) ,
.
5.
, ,
31 2014
,
.
6.
,
.
7. ,

.
5 ,
.
8.
,

.
.
9.
4, 6 7 .
10. 3(2)
3(3) .
11. , 103
.. 2190/1920,
:
) 31.12.2014,
,

 3 6 7 18 .
)
31.12.2014,
.

38.

1. 1 2015 1
. 4093/2012 ( ),
,
.. 186/1992.

2. . 1809/1988 1 2015, ,
. ,
10 . 1809/1988
31 2014.

3. 31 2014,
:
) . 8 16, . 2 42, 1 4, 7 8
42, 42 43, 1 2 43,
43, 90 107, 110 130, 132 134,
138 143 ..2190/1920.
) 20 27 . 2065/1992.
) . 1 23 62 78 ( 11)
.. 400/1970.
) . 2 22 .. 3190/1955.
) 80, 96 97, . 1 98, 101 . 4072/2012.
) .. 1123/1980 ( 283)
, 9 3 ,
47 49 . 1041/1980,
.
) .. 148/1984
, 9 3 .
) .. 384/1992 ,
9 3 .

4. 1 2015 ,
3
,
.

5.
.. 2190/1920 ,

. :
) . 1 42 42
.. 2190/1920 16 .
) . 5 42 .. 2190/1920
32 .
) . 5 103 .. 2190/1920 (
) 1 26
.

6. . 6 42 .. 2190/1920 :
6. , , ,
,
: )
(2.500.000) , )
(5.000.000) , )
50 ,
1606/2002 ,
. 3693/2008.
,
, .

, ,
.

39.

1.
2 1.
) ... . 2859/2000,


, .
.
) , , ,
,
10.000 .
)
,
.

2.

.

3.
.

,

, .

.

40.

1. (
) . 1809/1988
, ,
,
9 12 .

2. 1220/2012 1221/2012

. 1809/1980, ,
,

9 12 .

3.
1220/2012 1221/2012
9
12 .

41.

1. 2 . 4276/2014 ( 155) 6 :
6. 1.4.2015 ,
,
, ,
. 2 1
,
(...)
.
,
.


.
(....)
, ....

.


.

, , ,
.

2. 7 . 4276/2014 21 :
21.
,
. 6 2 . 4276/2014,
(1.000)
.

42.

1.
, ,
.. 111/2014 ( 178).

2.. . 3 6
. 4223/2013 ( 287) 30 2014
19 2014.
. . 9 23 . 3427/2005 ( 312), ,
30 2014 19
2014.

3.
.

43.

1. 2 160
.... (.3528/2007, 26),
2 . 4275/2014 ( 149), :
2.

,
, ,


, ,
.

. ,
,
.
.

2. ,
, . 3528/2008

.
,
.
,
.

44.

:
) 4 7,

31 2014.
) ,
1
2015, .

:.

(integrity of content):

(.. ) , ,
, .
(deferred tax asset):

,
(tax credits).
(deferred tax liability):
,

 .
(recognition):
/
:
)
.
) .
(recoverable amount): ,
(
) .
(proportionate consolidation):

, , , ,

.
(revaluation):
,
, .
(development):
, ,
, , ,
.
(fair value hedging):
,
,

.
(cash flow hedging):
, :
)
(
)
,
) .

 (Value in use):
(
), ()
().
(inventories): :
) ,
) ,
)
.
(Impairment):
.
(Depreciation, amortization):
.
- (amortized cost financial assets): To
:
) .
) ,
,
.
) ( )
.
- (amortized cost - financial
liabilities):
To
:
) .
) ,
,
.
- (amortized or depreciable cost
or amount- fixed assets): To
, .
(effective hedge):
,

 ,
.
(initial recognition):
.
(authenticity of origin):
.
(intangible asset):
, .
:
) ,
, , , ,
, ,
) ,
, ,
.
(improvement of a fixed asset):
/ ,
.
(biological assets): .
(current liability): :
) ,
) ,
)
,
)

. , ,

,
.
(event):
/ ,
,
.

 (disclosure):
,
.
(loans and receivables
originated by the entity):
,
, ,
.
(expenditure):

.
(Available for sale
financial instruments):
,

:
) ,
) ,
) .
(Held to maturity investments):

,
, :
) .
)
.
- (International Financial
Reporting Standards - IFRS): ,
,
1606/2002 .
(non-controlling interests):
.
(cash): .
, (accrual assumption):



.
(income):

, ,
.
.
(control):
,
.
(trading receivables):

.
(trading payables):
.
(Contingent liability): :
) ,

, ,
) :
1)
,
2) .
(Contingent asset):
,

, .
(active market):
,
.
(Expense): ( )

,

 .
(investment property): ( ,
)
, ,
,
.
(Investing activities):

.
(Investment entity):
)
, ,

.
) ,


, 20 1 ()
77/91/.
(measurement):

.
(repair of fixed assets):
,
, .
(business):


.
,
.

, .
, (Government grants):
,


.

,
.
(research):
.
(Revenue):
,
,
.
(Fair value):
,
, .
(fair presentation or true and fair):
,
, ,
( ) .
(Loss): ,
,
.
(reporting date):
.
(subsidiary): ,
..
(self-constructed assets):

, , .
(owner-occupied property):
,
,
.

 (net investment in a foreign operation):

To ()
( ), ,
, ,

.
- (Net investment in a finance
lease - lessor):
, .
:
)
,
) .
(equity):
.
(net book value):
,
.
(net realizable value):
,

.
( ) (Net income):
:
) ,
) .
( ) ( ).
(construction contracts):


, .
(Gain):
. ,
.

 .
(joint arrangement):
, , .
.
(joint operation):

.
.
(joint venture):

.
(Joint control): ,

.

(Costs of disposal of an asset or a cash generating unit). To

,
.
( ) (Acquisition cost or
purchase price of assets and services): To

,
.
.
( ) (Acquisition cost of liabilities at initial
recognition): To ,
,
,
.
(Production cost):
.
() (Turnover, net):


, ,
.
,
.
(current assets): :
)
,
) ,
) 12
,
) ,

12
.
(dominant influence):
()
,
.
(operating activities):

.
(operating lease): .
(operating cycle):

.
(accounting records):
,
.
,
( ), (
) .
() (supporting documentation):
,
,

 ,
.
(accounting policies): , ,
,
.
(book value or carrying amount):
.
(accounting estimate): ,
, , ,
. ,
.
(accounting system):

,
.
(long term liability):
.
(completed contract method):

.
(percentage of completion method):

.
, ,
,
,
.
(dividends): ( )
,
.
(non-current assets):
.

 (non-derivative financial instruments):

.
(non-monetary items):
.
(non-financial liabilities):
.
(Parent company):
.
(lease): ,
,
.
(cash generating unit):


.
(presentation currency):
.
(monetary items):

.
(economic substance of transactions
and events).
,
.
(Group): .
(entity): ,
,
, .
(Public interest entities):
:
)

 -
2004/39/ 1606/2002
.
) 5 6
1 4 (EE) 575/2013
26 2013

(EE) . 648/2012.
) 1
1 4 (EE) . 575/2013.
) ,
,
.
(affiliated entities):
.
(Financial holding entities):

, ,
.
(Significant influence): ()
,
.
20%
, .
( ) (Fixed assets):

.
( ) (derivativeq, assets or liabilities):

:
) (
): , ,
, , ,
, ,

.
)


.
) .
,
, .
( ),
, ,
, .
(supporting documentation): .
() (shipping documents):
. , ' ,
:
) ,
(...) .
) .
) .
(present value): ,

, .
(service provider issuance of sales invoices):

( ),
,
.
'
. , ,

.
(reporting period):
.
() (Assets):
,
.

 (qualifying assets):

.
(effective interest rate):

,
.
(provision):

, /
.
.
(value adjustment):
.
(temporary difference):
,
,
,
,
,
.
(material):
,
.
,
. ,
, .
- (notes of the financial
statements):
, ,
, , .

,
.

 (close family member):

, ,
.
:
) () () () () .
) , ,
() () () (), ()
() .
(associated entity):

.
.
(Participating interests):
( ) , ,


.
20%
10%.
(Equity instrument).
( ) , .
(Transaction):
,
/ , ,
,
.
(Related party): :
)
:
1)
,
2) ,
3)
.
) ,
:
1) (

 , ).
2) (
).
3) .
4)
.
5)
,
.
, - ,
.
6) ().
7) ()
.
8) ()
.
9)

.
10)
, ,

.
, (going concern assumption):
,
, ,
.
(maintenance of fixed assets):
.
(prior period errors):

:
)
,
)
.
(cash equivalents):

 .
(invoice):
.
(current tax):
,
.
(Goodwill):

.

.
.
(Share premium):
, ,
.
(residual value):
,
,
.
(Liability): ,
,
.
(tax basis):
.
( ) (income tax, expense or income): To
( ) , , (
) . (
) ,

, ( ).
(debt instrument):
.
(monetary item):

.
(finance lease):

. .

, :
)
.
)

, , ,
.
)
, .
) ,
,
,
.
) ,
.

:
) ,
.
)
(
).
)
.
(financial assets):
:
) .
) ( ).
) :
1)
,
2)
.
) , ,
, :

1) , ,
,
2) , ,

.
,

.
(Financial instruments held for
trading (trading portfolio)):

:
)
.
) .
)

.
)
.
(financial instruments held for
hedging - hedging instruments):
:
)
,
.
)
( ,
).
) (notional amount)
.
) , :
) ,
)
,
)
.
) , .
(financial liability): :

) :
1)
,
2)

,
) , ,
, :
1) , ,
,
2) , ,

. ,

.
(financial liability, trading):

.
(financial instrument):

.
(useful economic life):


.

.

.

1.
,
8 3.
.
2. :
) ,

, , , , .
)
.
) , , ,
.
3.
-
, ,
:
)
, ,
,
.
) .
) ,

,
.
)
,
.
) .
4. , :
) 3
.
) 42 4
. 4
'
.
) 50 , 51 , 52

 , 53 , 56
, .
5
.

1: ()
2:
3:
4:
5:
6:
7:
8: ,

()
(1)
10
10.01 ( )
10.02
11
11.01 ( )
11.02
11.03
12 -
12.01 ( ) -
12.02 -
12.03 -
13
13.01
13.02
13.03
14
14.01
14.02
14.03
15
15.01
15.02

15.03
16
16.01 ( )
16.02
16.03
17
17.01
17.01.01 ( )
17.01.02
17.01.03
17.02
17.02.01 ( )
17.02.02
17.02.03
18
18.01
18.01.01
18.01.02
18.01.03
18.02
18.02.01
18.02.02
18.02.03
18.03
18.03.01
18.03.02
18.03.03
:
1)
.
(2)
20
20.01
20.02
20.03
20.04
20.05
20.06
21

21.01
21.02
21.03
21.04
22 ()
22.01
22.01.01
22.01.02
22.01.03
22.01.04
22.01.05
22.01.06
22.01.07
22.02
22.02.01
22.02.02
22.02.03
22.02.04
22.02.05
22.02.06
22.02.07
23
23.01
23.02
24
24.01
24.02
24.03
24.04
24.05
24.06
25
25.01
25.02
25.03
25.04
25.05
25.06
26
26.01
26.02
26.03

26.04
26.05
26.06
27
27.01
27.02
27.03
27.04
27.05
27.06

1) 25 26
,
..
2)
2
3) , , ,
82.01 .
,
, 82.01
.
(3)
30
30.01 -
30.01.01 -
30.01.02
30.01.03
30.01.04
30.02 -
30.02.01 -
30.02.02
30.02.03
30.02.04
31
31.01 -
31.01.01 -

31.01.02

31.01.03
31.02 -
31.02.01 -

31.02.02

31.02.03
32
32.01
32.02
32.03
32.04
33
33.01
33.01.01 -
33.01.02 -
33.02
33.02.01 -
33.02.02 -
33.03
33.03.01 -
33.03.02 -
33.04
34
34.01
34.01.01 -
34.01.02 -
34.01.03
34.02
34.02.01
34.02.02
34.03
35
35.01
35.02
36
36.01
36.01.01
36.01.02
36.02
36.02.01
36.02.02

36.03
36.03.01
36.03.02
37
37.01
37.01.01
37.01.02
37.02
37.02.01
37.02.02
38
38.01
38.02
38.03
38.04
39
:
,
34 :
34.1
34.2
34.3
.
(4)
40
41
42
43
43.01
43.02 (/)
44
44.01
44.02
44.03
45
46
47
48
48.01

48.02
49
(5)
50
50.01 -
50.02 -
50.03 -
50.03.01 -

50.03.02 -
50.03.03 -
50.04 -
50.04.01 -

50.04.02 -
50.04.03 -
51
51.01 -
51.02 -
52
52.01 -
52.02 -
53
53.01
53.02
53.03
53.04
53.05 ,
53.06
53.07
54
54.01
54.01.01
54.01.02 ()
54.01.03 ()
54.02 ()
54.02.01
54.02.02
54.02.03
54.03

54.03.01
54.03.02
54.03.03
54.03.04
54.04
54.05 ,
55
55.01
55.02
56
56.01
56.01.01 -
56.01.02 -
56.02
56.02.01 -
56.02.02 -
57
57.01
57.02
57.02.01
57.02.02
57.02.03
57.02.04
57.02.05
57.03
58
59

1. 54.01.02 ()
54.01.03 (),
33 , .
2. 54.02.01 54.02.02

: ) ,

, , ,
.
) ()
, :
, ,
. ) () ()

 .
( )
, .
(6)
60
60.01
60.02
60.03
60.04 ( )
60.05
61
61.01 ( )
61.02
61.03
61.04
61.05
61.05.01
61.05.02
61.05.03
61.05.04
61.05.05
61.05.06
61.06
61.07
61.07.01
61.07.02
61.07.03
62
62.01
62.01.01 /

62.01.02 /
62.01.03 /
62.02
62.02.01 /

62.02.02 /
62.02.03 /
63 -
63.01 -

63.02 -
63.03
63.04 -

64
64.01
64.01.01 -
64.01.02 -
64.02
64.03
64.04
64.05
64.05.01 -
64.05.02 -
64.06
64.07
64.08
64.09
64.10
64.11 ( )
64.12
64.13
65
65.01
65.02
65.03
65.04
65.05
66
66.01
66.02 -
66.03
66.04
66.05
66.06
66.07
66.08
67 ,
67.01
67.02
67.03
67.04 ,

67.05
68 ( )
68.01
68.02
68.03
68.04
68.05
68.06
69
69.01 ()
69.02 ()
69.03
:
1) 6
' ,
, .
2)
60 .
(7)
70
70.01 ()
70.01.01
70.01.02
70.01.03
70.02 ()
70.02.01
70.02.02
70.02.03
70.03 ()

70.03.01
70.03.02

70.03.03

70.04 ()
70.04.01
70.04.02

70.04.03

70.05 ()
70.05.01
70.05.02
70.05.03
70.06 ()
70.06.01
70.06.02
70.06.03
70.07 ()
70.07.01
70.07.02
70.07.03
70.08 ()
70.08.01
70.08.02
70.08.03
71
71.01
71.02
71.03
71.04
71.05
72
72.01
72.02
72.03
72.04
73
73.01
73.01.01 /
/
73.01.02 /
73.01.03 /
73.02
73.02.01 /

73.02.02 /
73.02.03 /
74
74.01

74.02
74.03
74.04
75
75.01
75.02
75.03.
75.04

76
76.01
76.02
76.03
76.04

76.05
76.06 ( )
76.07
76.08.
76.09
76.10
76.10.01
76.10.02
76.10.03

76.10.04
76.10.05
76.10.06
76.11
77
77.01
77.02
77.03
78
78.01
78.02
78.03

79
79.01
79.02
79.03


1)
,
.
(8) ,
80
80.01
80.02
80.03
80.04
80.05
81
81.01 /
81.02 /
82 ( )
82.01
82.02 ( )
82.03 ( )

1)
.
6.

: .
/

.
, 24 2014

.
, 24 2014