4308/24-11-2014,

1/1/2015. (28/7/2014)
....,
. :
,
,
, .
() , :

T .
.... ...

(..
).

, 2015
...., ...,
, (
17)
( 25).
2015,

( ). 2015
2014, ...
o
, , ( 2015)
.
, ,
.
(recoverableamount)

. ,
() :

( )
.

,
().

100.000

20.000

70.000

65.000

 ( ).

(100.000 20.000) = 80.000

70.000

10.000

:
61.01

10.000

12.01

10.000

(fairvalue)
(.. )
(.. ).

1.000.000,
2010. 100.000, 40
. , (2014),
1.100.000 ( 36).
.

1.100.000

(1.000.000 100.000) 900.000

200.000

&
12.02

12.01

100.000
100.000

44.01 .

200.000

(1.100.000 / 36 = 30.555)
66.02
12.02

30.555
30.555


(200.000 / 36 ) = 5.555
44.01 .

5.555

77.01 . .

5.555

(substanceoverform)

.

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

.,
.

contingentliability)

( contingentasset,

( 50%), ,
, .
( 50%),
,
. (
50% - 95%) , 95%,
.

, 500.000
, .
40%.
, ,
.
( 23)
(
) (defferedtax).
.
,
( ),
( 26%) .

 ,
(
)

(defferedtaxliability).
,
,
(defferedtaxasset).
1
.. 2014
200.000 ( ) 190.000 .
.

200.000 26 % =

52.000

190.000 26 % =

49.400

2.600

:
69.02

()

59

2.600
2.600

2
.. 500.000 ,
( )
600.000 . .

500.000 26 % = 130.000

600.000 26 % = 156.000

26.000

:
39

78.02 ()

26.000
26.000

 ( 18)
(Leasing) ,

, (saleandleaseback).
, , , .

, ,
, , .
,
.
.

, 31/12/2014, Leasing
100.000 5 .
4 31.547 , 10%. 4 ,
1 .
.

Leasing,
. .. 2015, 100.000 * 10% = 10.000 .
2016, 78.453 * 10% = 7.845,30 ...

31/12/2015
31/12/2016
31/12/2017
31/12/2018

31.547,00
31.547,00
31.547,00
31.547,00

21.547,00
23.701,70
26.071,87
28.679,43
100.000,00

10.000,00
7.845,30
5.475,13
2.867,94

78.453,00
54.751,30
28.679,43
-

, ,
,
Leasing,
:
31/12/2014 ( )
13.01

100.000

52.01.00 Leasing

21.547

52.01.01 Leasing

78.453

31/12/2015
1
52.01.00 Leasing
65.03.00 Leasing

21.547
10.000

38.02

31.547

2
52.01.01 Leasing

23.701,70

52.01.00 Leasing

23.701,70

(100.000 / 5 )
66.03

13.02

20.000
20.000

4308/2014 2014 2015,

, ,
, .7, 17. ,
,
...,
(, ,
, ..). ,
, (
) . ,
, .. 2190/1920 94 !!
portal,
.... ..., 1/1/2015,
,
.,
.