, 2014

1

. .321/12/4685/23-3-2012

(), :

, ....,

, .... , / ,

,

& ( , ) , 2005 . . NOMIKO 1. .1892/1990 ( /101) 2. .3299/2004 ( /261/23-12-2004), , : N. 3470/2006, 25 ( 261 /28-6-2006) .3522/2006, 37 ( 276 /22-12-2006) .3631/2008, 7 ( 6 /29-1-2008) .3752/2009, 3 & 4 ( 40 /4-3-2009) .3816/2010, 10 ( 5 /6-1-2010) .3840/2010, 13 ( 53 /31-3-2010)

:

i. H . 31645/29-7-2004 ( 1205 B/2004) .. ii. . 24935/5-7- 2005 ( 989 /2005) ... iii. . 31054/12-7- 2007 ( 1286 /2007)

..., . 36976/31-7-2008( 1683 /2008) 38508/31-7-2009 ( 1664 /2009)

iv. . 42837/17-11-2005 ( 1599 /2005) ...

v. . 13752/29-3-2006 ( 425 /2006) ... vi. . 29908/1-7-2008 ( 1335 /2008) ... vii. . 8351/3-3-2005 ( 337 /2005) ... viii. . 33019/25-7-2007 ( 1292 /2007) ... ix. . 4355/4-4-2005 ( 428 /2005) ... x. . 43965/30-11-1994 ( 922 /1994) ...

2

xi. . 8356/3-3-2005 ( 350 /2005) .., . 33021/25-7-2007 ( 1292 /2007) ..

xii. . 6811 /3161/4-4-2005 ... xiii. . 6812 /3162/4-4-2005 ... xiv. . 8355/3-3-2005 ( 337 /2005) ... xv. . 8352/3-3-2005 ( 360 /2005) .. xvi. . 33017/25-7-2007 ( 1292 /2007) ..,

. 20875/12-5-2008 ( 922 /2008) ..

xvii. . 40929/4-11-2005 ( 1571 /2005) .. xviii. . 20867/12-5-2008 ( 922 /2008) .. xix. . 37641/31-8-2007 ( 1742 /2007) ..

3. .3522/06 ( /276) - , , 4. .2601/98 ( /81/15-04-1998), . 5. .2996/2002 ( /62/28-3-2002) , 2 .3530/2007( /3530/23-2-2007) . 1 30 .4033/2011 ( /264/28-12-2011). 6. .3528/2007 ( /26/9-2-2007), .... 7. .4057/2012 ( /54/14-3-2012), .

8. .3074/2002 ( /296/4-12-2002), . . 9. 77/2005 ( /118/20-5-2005), . . . - I. 1. , 2005

3

, . . .321/12/6936/3-5-2012 .321/12/7934/18-5-2012 - () 62 , . :

i. , ( , , , , ) .

ii. 2005 , ( , , , , ) .

iii. , . .

7 . 15 . () . 3299/2004 , , 3299/2004, 14 . 2429/1996, .3213/2003. . 62 . . . 1073//25-11-2013 1112//6-12-2014 (9) , (2) , . . 2. . . .321/12/6937/3-5-2012 .321/12/1727/28-1-2013 (14) , ,

4

( , ). V. o . 3. :

i. .. ii. .., . . :

i. . . 22161/21-10-2013 & .

ii. . . 22294/22-10-2013 .

iii. . . .321/12/24964/14-11-2013 , 7 . 15 . () . 3299/2004 14 . 2429/1996, .3213/2003.

. .

1. , , . :

. . . 25545/6-6-2012 / , . , . , . 3299/2004 57 3.140.000.

5

, 2012, , . .

. . . 12724/803/3/11-9-2012 , . . 36500/20-8-2012 ( / ), 724.828,90 . .

, , , 2013, , . .

. . . .321.12/14203/13-9-2012 ( ), & , .

, ( ) . , 2013, , . .

.

3299/2004

, ,

6

, . , , . . .321.12/10527/5-7-2012 , . 3299/2004, . :

(, )

( ) ...

()

i.

ii. iii.

... ()

i. (

) ii.

(...) iii. ... (

) iv. ... v. ( ,

, )

i. (, ) ii. (,

) ...

()

:

7

. , .

. , .

. - 3299/2004 .

..., ... . . . .1

.1.1

.3299/2004 3478, 2171 . , 2006 2007 . 3478 , 992 2486 , 2171 , 240 1931 . .1.1.1

( ) 7 .7 .() .3299/2004 (60 ).

8

. , , , , 60 869 , :

i. 3478

(- )

2 - 2,5 122 1,5 - 2 894 1 - 1,5 378 0,5 - 1 1336 0 - 0,5 749

ii. (992 )

0-6 (0-0,5 ):263 . 6-12 (0,5-1 ):729 .

( )

6-12 729 (73%)

2-6 263 (27%)

()

24-28 122 (4%)18-24

894 (26%)

12-18 378 (11%) 6-12

1336 (37%)

2-6 749 (22%)

9

iii. B (2486 ) 0-6 (0-0,5 ): 0 6-12 (0,5-1 ): 1093 12-18 (1-1,5 ): 378 18-24 (1,5-2 ): 894 24-30 (2-2,5 ): 122

. , , , , 57 871 . 1828 353, 2171 , ( ). :

i. 1828

(- )

2 - 2,5 115 1,5 - 2 1008 1 - 1,5 314 0,5 - 1 287 0 - 0,5 104

( )

18-24 894 (36%)

12-18 378 (15%)

6-12 1093 (44%)

24-28 122 (5%)

2-60 (0%)

10

()

18-24 1008 (55%)

12-18 314 (17%)

6-12 287 (16%)

24-30 115 (6%)

2-6 104 (6%)

ii. (240 ) 473 : (~16 ): 1 0-6 (0-0,5 ): 103 6-12 (0,5-1 ): 69

67 .

( )

6-12 70 (40%)

2-6 103 (60%)

iii. B (1931 )

0-6 (0-0,5 ): 1 6-12 (0,5-1 ): 218 12-18 (1-1,5 ): 313

18-24 (1,5-2 ): 1008 24-30 (2-2,5 ): 115

11

286 .

( )

18-24 1008 (61%)

12-18 313 (19%)

6-12 218 (13%)

2-6 1 (0,05%)24-30

115 (7%)

.1.1.2

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

i. 1 2 1101 . 899. 94 1 , 77 6 12 .

ii. 2

3 894 . 79. 10 1 , 12 6 12 .

iii. 3

4 1126 .

12

14.

iv. 4

5 231 . 3.

... 899. 1 2253 , :

(-

)

3 4 2,5 - 3 10 2 - 2,5 12 1,5 - 2 24 1 - 1,5 61 0,5 - 1 82 0 - 0,5 709

1

0-6 709 (79%)

24-30 12 (1%)

18-24 24 (3%)

12-18 61 (7%)

6-12 82 (9%)

30-36 10 (1%)

36 4 (0,5%)

. ... , , :

13

i. 1 2 1342 . 221. 50 1 , 59 6 12 .

ii. 2

3 2015 . 30. 12 1 , 6 6 12 .

iii. 3

4 1191 . 6.

iv. 4

5 5 64 .

5 1, :

4 6, :

3 30, :

B /5/03466/

. .

A /4/01135/ KAVALA FLOAT GLASS AE. A /4/00055/ .

B /5/03466/ . .

A /4/00888/ .

A /4/00624/ ...

B /5/01224/

FOREST VILLAGE ...

14

A /4/00440/

PICAR ...

B /5/00876/ ACTION SYNERGY A.E. B /5/00276/ GRAND OLYMPIC HOTEL. A /4/00224/ FOOD TRADE ...

B /5/00038/ & ..

B /5/00039/ .. & ..

A /4/00761/ . . B /5/00755/ . .. ( ) B /5/00386/ . A /4/00282/ WAREHOUSE LOGISTICS A /4/00888/ . A /4/00336/ ..

B /5/01224/

FOREST VILLAGE ...

B /5/00041/ & .. A /4/00851/

A /4/01125/

B /5/00421/

A /4/00512/ .

A /4/00019/

/ ...

B /5/01124/ . A /4/00245/ MAVIN . / A /4/01135/ KAVALA FLOAT GLASS AE.

A /4/00624/ ...

B /5/03466/

. .

A /4/01034/ ALTEX AEE

B /5/00363/ ..

A /4/00055/ .

B /5/00418/ / & / / " " ..

A /4/01096/ ..

A /4/00495/ /

15

.1.1.3

(...)

7 .7 .() .3299/2004 (30 ). , , 685 . 2546 . :

(-

)

0-1 460 1-2 274 2-3 379 3-4 327 4-5 298 5-6 320 6-9 372 9-12 91 12 25

(2) , /5/2466/, /5/2467/, /5/2507/, /5/2500/, /5/2501/, /5/2502/, /5/2504/, /5/2505/, /5/2506/, /5/2585/, /5/2679/,

12 25 (1%)

0-1 460 (17%)

1-2 274 (11%)

2-3 379 (14%)3-4

327 (13%)4-5

298 (12%)

5-6 320 (13%)

6-9 372 (15%)

9-12 91 (4%)

16

/5/2732/, /5/2733/, /5/2735/, /5/2737/, /5/2808/,/5/2986/,/5/3216/ /5/3379/ 27-12-2010 (2) , 29-12-2010. .1.1.4

7 .7 .() .3299/2004 (90 ). , , 102 1779 . 3478 , 992 2486 . : ii. (3478

)

(-

)

4 - 5 6 3 - 4 47 2,5 - 3 114 2 - 2,5 879 1,5 - 2 410 1 - 1,5 546 0,5 - 1 1242 0 - 0,5 228

24-30 879 (25%)

18-24 410 (12%) 12-18

546 (16%)

6-12 1242 (36%)

36-48 47 (1%)

48-60 6 (0,2%)

3-6 228 (7%)

30-36 114 (3%)

17

iii. (992 )

0-6 (0-0,5 ): 228 6-12 (0,5-1 ): 732 12-18 (1-1,5 ): 16 18-24 (1,5-2 ): 7 24 (2 ): 4

iv. B (2486 )

0-6 (0-0,5 ): 0 6-12 (0,5-1 ): 510 12-18 (1-1,5 ): 530 18-24 (1,5-2 ): 403 24-30 (2-2,5 ): 875 30-36 (2,5-3 ): 114 36 (3 ): 53

( )

6-12 732 (74%)

12-18 16 (2%)

18-24 7 (1%) 24

4 (0,4%)3-6 228 (23%)

18

( )

18-24 403 (16%)

12-18 530 (21%)

6-12 510 (21%)

36 53 (2%)

30-36 114 (5%)

24-30 875 (35%)

0-6 0 (0%)

.1.2

.3299/2004, ..., 1857.

.1.2.1

(...) 8 .1() .4 .3299/2004 (30 ). . , 1 , , , 2 1030 , :

(-

)

(-

)

(- )

2,5 - 3 3 2 - 2,5 3 1,5 - 2 4

1 - 1,5 28 0,5 - 1 91

0 - 0,5 1728 0 - 0,5 5 - 6 77 0 - 0,5 4 - 5 239 0 - 0,5 3 - 4 289 0 - 0,5 2 - 3 460 0 - 0,5 1 - 2 447 0 - 0,5 0 - 1 215 0 - 0,5 0 - 1 0 - 10 51 0 - 0,5 0 - 1 0 - 3 25

19

1 (

6 )

1-2 447 (26%)

2-3 460 (27%)

3-4 289 (17%)

4-5 239 (14%)

5-6 77 (4%)

0-1 215 (12%)

. , 2 , , , 2 1030 . 312 :

(-

)

0-1 62 1-2 91 2-3 59 3-4 36 4-5 16 5-6 12 6-12 24 12 12

1

0-6 1728 (92%)

12-18 28 (2%)

6-12 91 (5%)

>18 10 (1%)

20

.1.2.2 ..., 1

(...)

, , 8 .1() .4 .3299/2004 (60 ), ... . . , 1 , , , 1 848 . 1478 :

(-

)

(-

)

(- )

2 - 2,5 2 1,5 - 2 10

1 - 1,5 40 0,5 - 1 254

0 - 0,5 1172 0 - 0,5 5 - 6 115 0 - 0,5 4 - 5 164 0 - 0,5 3 - 4 200 0 - 0,5 2 - 3 325 0 - 0,5 1 - 2 256 0 - 0,5 0 - 1 112 0 - 0,5 0 - 1 0 - 15 35 0 - 0,5 0 - 1 0 - 10 18

2

1-2 91 (28%)2-3

59 (19%)

3-4 36 (12%)

4-5 16 (5%)

5-6 12 (4%)

6-12 24 (8%)

?12 12 (4%) 0-1

62 (20%)

21

. , 2 , , , 1 651 . 252 :

(- )

0-1 23 1-2 42 2-3 61 3-4 34 4-5 33 5-6 17 6-12 42 12 2

( 1 )

0-6 1172 (79%)

12-18 40 (3%)

6-12 254 (17%)

18-24 10 (1%) 24-28

2 (0,1%)

( 1 ) (

6 )

5-6 115 (10%)4-5

164 (14%)

3-4 200 (17%)

2-3 325 (27%)

0-1 112 (10%)

1--2 256 (22%)

22

( 2 )

2-3 61 (23%)

1-2 42 (17%)

6-12 42 (17%)

5-6 17 (7%)

4-5 33 (13%) 3-4

34 (13%)

>12 2 (1%) 0-1 23 (9%)

.1.2.3

(...) , , 8 .1() .4 .3299/2004 (60 ), ... . ( 1 ), , , 3 911 . 1472 :

(- )

(-

)

(- )

2 - 2,5 7 1,5 - 2 13

1 - 1,5 41 0,5 - 1 216

0 - 0,5 1195 0 - 0,5 5 - 6 87 0 - 0,5 4 - 5 120 0 - 0,5 3 - 4 205 0 - 0,5 2 - 3 248 0 - 0,5 1 - 2 388 0 - 0,5 0 - 1 247 0 - 0,5 0 - 1 0 - 15 103 0 - 0,5 0 - 1 0 - 10 43

23

.1.2.4

(...) , 8 .1() .4 .3299/2004, (60 ). ( 1 ), , , 7 1150 . 1498 :

0-6 1195 (81%)

12-18 41 (3%)

6-12 216 (15%)

18-24 13 (1%) 24-30 7 (0,5%)

( 6 )

0-1 247 (19%)

1-2 388 (30%)2-3

248 (19%)

3-4 205 (16%)

4-5 120 (9%)

5-6 87 (7%)

24

(-

)

(- )

(- )

3 1 2,5 - 3 6

2 - 2,5 28 1,5 - 2 49

1 - 1,5 184 0,5 - 1 598

0 - 0,5 632 0 - 0,5 5 - 6 157 0 - 0,5 4 - 5 154 0 - 0,5 3 - 4 145 0 - 0,5 2 - 3 105 0 - 0,5 1 - 2 52 0 - 0,5 0 - 1 19 0 - 0,5 0 - 1 0 - 15 5

( 1 ) ( 6

)

1-2 388 (30%)2-3

248 (19%)

3-4 205 (16%)

4-5 120 (9%)

5-6 87 (7%) 0-1

247 (19%)

( 1 )

6-12 598 (40%)

12-18 184 (12%)

0-6 632 (43%)

18-24 49 (3%)

24-30 28; 2%

30-36 6 (0,4%)

>36 1 (0,1%)

25

.2 ,

. 7() 7 .3299/2004 :

.

. 5() 3 .3752/2009 ( 40/4-3-2009) . 7() 7 .3299/2004:

(10.000.000) . .

. 3 7 .3631/2008 . 7() 7 .3299/2004:

, , , .

20876/12-5-2008 ( 922/20-5-2008) . . 1 2 1 .. :

1. .3299/2004, , , , , , , , , , - , , 2 . 7 7 . 2. . , , .

26

, , (3) : .3299/2004 .3299/2004,

4-3-2009 10.000.000 .3299/2004,

4-3-2009 10.000.000 .2.1 .3299/2004 3299/2004 ( 31-12-2006) . 7() 7 .3299/2004 . V. . , , , ... . , , /4/01160/ 17-10-2006, /4/00770/ /4/00772/, (18-10-2006). /4/01160/ 17-10-2006 ... 29-6-2007, /4/00770/ /4/00772/ (18-10-2006) ... 30-3-2007, . (3) , ... , . 187 16-10-2006 180 20-4-2007 28-6-2007. 7 :

/

. ()

. ...

A /4/00924/ . 16/10/2006 934125 1/4/2009

A /4/00926/ .STAMENCO., 16/10/2006 669800 1/4/2009

A /4/00935/ . 16/10/2006 675590 1/9/2008

A /4/00937/

PRIME HOTELS / . 16/10/2006 12000000 1/4/2009

27

A /4/00941/ MILTECH HELLAS AE. 16/10/2006 6395283 1/1/2008

A /4/00943/ . 16/10/2006 2979089 6/5/2009

A /4/00944/

.. 16/10/2006 750000 11/3/2009

.2.2 .3299/2004, 4-3-2009 10.000.000

3299/2004 ( 1-1-2007) 4-3-2009, . 3752/2009 ( 40/4-3-2009) :

. 7() 7 .3299/2004

( ), 20876/12-5-2008 ( 922/20-5-2008)

, (10.000.000) .

10.000.000 V. , , 20876/12-5-2008 ( 922/20-5-2008). . ( /5/02466/, /5/02466/, /5/02467/, /5/02500/, /5/02501/, /5/02502/, /5/02504/, /5/02505/, /5/02506/, /5/02585/, /5/02679/, /5/02732/, /5/02733/, /5/02735/, /5/02737/, /5/02801/, /5/02808/, /5/02986/, /5/03216/, /5/03379/) 22-12-2009 20-1-2010, ... 27-12-2010, ... . 29-12-2010, ...

28

20876/12-5-2008 .

29-1-2010, , 260 . , 43 12/2010, 19 4/2011, 2 5/2011, 1 9/2011, 12 10/2011, 132 11/2011 47 12/2011. .2.3 .3299/2004,

4-3-2009 10.000.000 3299/2004 ( 1-1-2007) 4-3-2009, . 3752/2009 ( 40/4-3-2009) :

. 7() 7 .3299/2004

( ), 20876/12-5-2008 ( 922/20-5-2008)

, (10.000.000) .

10.000.000 V. , , 20876/12-5-2008 ( 922/20-5-2008). . ( /5/03267/, /5/03217/, /5/03268/, /5/03433/, /5/03491/, /5/03552/, /5/04027/, /5/04384/, /5/03762/) , 14-1-2010 3-2-2010, ... 23-12-2010 24-12-2010, ... ( ) . ( /5/03267/) ... ( 7-4-2011) 27-1-2010, ()

29

, 20876/12-5-2008. .3. -

.3299/2004. , , - .3299/2004. .3.1. -

VIII. .

( :155)

(

)

1-50 128 82,5% 51-100 20 13% >100 7 4,5%

1 50 , (128), 10 .

A :155

82,5%

13%

4,5%1 50 (=128)

51 100 (=20)

>100(=7 )

30

( :128)

(

50)

1-10 91 71% 11-20 14 11% 21-30 8 6,2% 31-40 7 5,6% 41-50 8 6,2%

( 1-50 )

:132

11,00%

71,00%6,20%

5,60%

6,20%

1 10 (=91)

11 20 (=14)

21 30 (=8)

31 40 (=7)

41 50 (=8)

.3.1.

. ( ), . , / - . .3.1.1.

, (), IX. .

31

( :218)

( )

1-50 172 79% 51-100 35 16%

101-200 plus 11 5%

A' 218

79,00%

16,00%

5,00%

1 50 (=172)

51 100 (=35)

101 200 PLUS(=11 )

1 50 , (172), 10 .

( :172)

( 50)

1-10 121 70,3% 11-20 24 14% 21-30 11 6,4% 31-40 7 4% 41-50 9 5,3%

32

( 1-50 )

=172

5,30%

4,00%

6,40%

14,00%

70,30%

1 10 (=121 )

11 20 (=24 )

21 30 (=11 )

31 40 (=7 )

41 50 (=9 )

.3.1.2.

, (), X. .

( :133)

( )

1-10 104 78,2 11-20 22 16,5 21-30 5 3,8 31-40 2 1,5

33

B' : 133

16,50%

3,80%

1,50%

78,20%

1 10 (=104 )

11 20 (=22 )

21 30 (=5 )

31 40 (=2 )

1-10//11-20//21-30//31-40 , . 3299/04 . .3.1.3.

, (), ( ) .

+

( :227)

( )

1-50 177 78% 51-100 33 14,5%

101-200 plus 17 7,5%

34

' & B' : 227

78%

7,5%

14,5%

1 50 (=177 )

51 100 (=33)101 200 plus(=17)

1 50 , (177), 10 .

+ ( :177)

( )

1-10 142 80,2% 11-20 10 5,6% 21-30 7 4% 31-40 8 4,6% 41-50 10 5,6%

( 1-50 )

=1775,60%

4,60%

4,00%

5,60%80,20%

1 10 (=142 )

11 20 (=10 )

21 30 (=7 )

31 40 (=8 )

41 50 (=10 )

35

.3.1.4.

XI. . (322) (. 155+218=373).

.

+

( :322)

(

)

1-50 249 77,3% 51-100 39 12%

101-200 plus 34 10,7%

(-)

+(+): 322

77,3%

10,7%

12,0%

1 50 (=249)

51 100 (=39)

101 200 plus(=34)

1 50, (249), 10

36

.

+

( :249)

( 50)

1-10 182 77,1% 11-20 29 11,6% 21-30 9 3,6% 31-40 9 3,6% 41-50 10 4,2%

( 1-50 )

: 2494,2%

3,6%

3,6%

11,6%

77,1%

1 10 (=192 )

11 20 (=29 )

21 30 (=9 )

31 40 (=9 )

41 50 (=10 )

.

(.....)

(.....), .2996/2002, , . ..... , (DAC) ...., 0,22% .... , .

37

..... 1 .2 .2996/2002 (2002-2006). 2 .3530/2007 (2007-2011) 30 . 1 .4033/2011 2020. , , , . 20% . ..... , , & , , ...., & . 550.000.000 ( 533.980.000, 2,91% . 16.020.000 / ) :

79% .....

1% (...)

20% 2601/98, .....

.

9.978.000 14.086.000 10.858.000 .... 14.968.000 46.500.000 3.500.000 3.000.000 -

3.906.000

106.796.000

..... , & , .2601/1998. , ,

38

(, & , , ....). 2601/98 81 , 6 ...., 4 & 4 . , 2006-2008 ( 2009), , . , , :

3 , ..., ,

4 , ... ,

4 , ... ,

. , . . .321/12/18681/28-11-2012 , (....) . , , . . 38152/6-9-2013 ...., , . . , . . .321/12/17949/3-9-2013 , (2 , ..., .... ). ( 6 ) . . .1100 .. 42649/10-9-2013 , ....., 31-12-2011, (103.796.000): / (73) 46.847.428,00 (45,1%

39

). 26,068.715,9. ..... . . .1.

7 .7 .() .3299/2004 , , (2) , , 7 .7 .() .3299/2004 (3) , (1) , . .1.1 . . .

:

( )

(...) ...

(...)

(1) (4) , (48) ( 60 ).

, :

40

.

( 6-12 , 12-18 , 18-24 24-30 ), ( ) . .

, , .

, 7 .5 .3299/2004 , 3 4, , .2.

8 .1() .4 .3299/2004 , 7, , 7, (2) . (1) . .1.2 . , , .

41

(...), , (1) , 2-3 18 ( 36 ). :

...

...

...

(2) , 30 ( 36 ).

, :

.

( 3-6 , 6-12 , 12-18 ), ( ) . .

, , , , , ... , ( ) , , . .3.

,

. 7() 7 .3299/2004 :

.

42

. 5() 3 .3752/2009 ( 40/4-3-2009) . 7() 7 .3299/2004:

(10.000.000) . .

. 3 7 .3631/2008 . 7() 7 .3299/2004:

, , , .

20876/12-5-2008 ( 922/20-5-2008) . . 1 2 1 .. :

1. .3299/2004, , , , , , , , , , - , , 2 . 7 7 . 2. . , , .

.2 . ( (10.000.000) ), , 4-3-2009 ( . 5() 3 .3752/2009), ,

43

. , 20876/12-5-2008 ( 922/20-5-2008), . , , ... . .4.

.3299/2004 . :

i. 155 17,5% (27 ) 50 4,5% (7 ) 100 . (82,5% . 128 ) 50 (71% . 91 ) 10 . 38% (59) 1 2 .

ii. 218 21% (46 ) 50 5% (11 ) 100 . (79% . 172 ) 50 (70,3% . 121 ) 10 . 26,6% (58) 1 2 .

44

iii. 133 21,8% (29 ) 10 , (78,2% . 104 ) 10 .

iv. 227 22% (50 ) 50 7,5% (17 ) 100 . (78% . 177 ) 50 . 25% (57) 1 2 . , , . : .. 247 27

.. 155 17

.. 139 27

.. 131 32

.. 112 27

.. 111 25

.. 100 20

v.

. (322) (. 155+227=382). 322 ( ) 22,7% (73 ) 50 10,7% (34 ) 100 . (77,3% . 249 )

45

50 (77,1% . 182 ) 10 . 34% (110) ( ) 1 2 . , . : .. 130

166. .. 137

80. .. 103

92. .. 58

114.

3299/2004, , , .

.5.

. 3299/04 8 1 iii, 37 7 . 3522/06 10%. . 40929/4.11.05 ( 1571//14.11.05) - . 40930/4.11.05 8 1 . (iii) ( ) .

, 2012, . . , . 3299/2004 57 3.140.000.

46

, , . , . , , . , , , .

, .

, . ( ) , .

.6.

- 10 .3299/2004 , , . , , ( ). (5) . , .6 3 .3752/2009 ( 40/4-3-2009), :

, (5) ,

47

.3299/2004, , . (2) (5) . 5% . ,

. . 3998/31-1-2014 , :

.

.

(10) , (30) , , .

.3299/2004 . ( ), , (5) , . .7.

(.....)

(), , . ,

48

. , 5, 6 7 , . , . , :

( , , )

31645/2004 ( 1205 ) 32913/2006 ( 1140 ) (3) .2601/1998. 3, 4 5 , , .

.2601/1998 , ..... .

.....

i. .... , , , .

ii. ...., , ( . . 25877/7-6-2012, 31329/11-7-2012, 40109/19-9-2012)

49

....., ( , , , , , , ..), . , , , 17 , . , .... , , . ...., , , .

. - .1. .1 .3299/2004. :

( ),

(...) ...,

(...) ,

,

(...), ...

, ...

, ...

, (1) (4) ( ).

50

. , ( 3-6 , 6-12 , 12-18 , 18-24 24-30 ), ( ) . . , , , , . , .3299/2004, , , . . 3752/2009 ( 40/4-3-2009), , (10.000.000) . (...) 15 , 60 8 .1() .4 .3299/2004, , , , , 60 . . , , .

51

. . :

, ... .

, ( 15 ) .

.2. . 7() 7 .3299/2004 , 3299/2004 . .2 .3 , . , , , :

H 20876/12-5-2008 ( 922/20-5-2008), . 1 2 1 ... ( ),

. 5() 3 .3752/2009 ( 40/4-3-2009), (10.000.000) , ,

. ... , . , :

52

, ...

... ,

, , . .3. .3299/2004 . . ( ). 80% (1-50 60% 1-10 ). 20% ( 50 5% 100 ). 296 283 ( ). , . 30-40 , ( 10% 322) ( 50%) 100 , ( 60%) 1 10 .

53

, , , . 60% ( ) . , , . , ( ).

- , . .4. , , .5 : O

.

( , ), . .

( ).

54

, , . , , , . , . .5. , , , , , , . . , , . ... . , , . , . .6. , (...) , . ,

55

. , , . , , . .7. 10 .3299/2004 , , , . ( ), , (5) , . , , . , . , :

.

.

(5) , , .

.

56

.8. , 3299/2004 ( .2601/1998 3908/2011) ( ), . , , , , . , . . .9. , (.....) , 5, 6 7 , . , , . . .....

, , , - , , , ,

57

, , , , .

...., , . , .3299/2004, 3908/2011 .

12 2014