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 10.00012.01 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 & 12.02 100.00012.01 100.00044.01 . 200.000 (1.100.000 / 36 = 30.555)66.02 30.55512.02 30.555 (200.000 / 36 ) = 5.55544.01 . 5.55577.01 . . 5.555 (substanceoverform) . , . ( ), , ( ), , (, ). , ., . (contingentasset, contingentliability) ( 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 () 2.60059 2.600 2 .. 500.000 , ( ) 600.000 . . 500.000 26 % = 130.000 600.000 26 % = 156.000 26.000 :39 26.00078.02 () 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 31.547,00 21.547,00 10.000,00 78.453,00

31/12/2016 31.547,00 23.701,70 7.845,30 54.751,30

31/12/2017 31.547,00 26.071,87 5.475,13 28.679,43

31/12/2018 31.547,00 28.679,43 2.867,94 -

100.000,00

, , , Leasing, :31/12/2014 ( )13.01 100.00052.01.00 Leasing 21.54752.01.01 Leasing 78.45331/12/2015 1 52.01.00 Leasing 21.54765.03.00 Leasing 10.00038.02 31.547 2 52.01.01 Leasing 23.701,7052.01.00 Leasing 23.701,70 (100.000 / 5 )66.03 20.00013.02 . 20.000 4308/2014 2014 2015, , , , .7, 17. , , ..., (, , , ..). , , ( ) . , , .. 2190/1920 94 !! portal, .... ..., 1/1/2015, , ., .