greece 2014 annual accounts company law gr

2 O.O... 2014

3 O.O... 2014

Acronyms and Abbreviations .................................................................................................... 5

Executive summary ................................................................................................................... 7

1. Introduction ..................................................................................................................... 10

1.1. Background.............................................................................................................. 10

1.2. Project approach ...................................................................................................... 10

1.3. Methodology............................................................................................................ 12

2. Introduction to priority area and overview of measurement results ................................ 15

2.1. Selection of IOs and respective laws and regulations ............................................. 15

2.2. High level measurement results ............................................................................... 30

3. Action Plan and Recommendations for Priority Area Company Law ............................. 32

3.1. Identification of potential simplification and reduction options .............................. 33

3.2. Recommendations for the priority area Company Law and Annual Accounts ....... 36

3.2.1. Abolish requirement to publish annual financial statements and company

changes in Government Gazette, and use GEMH as the national gazette for this

purpose ............................................................................................................ 38

3.2.2. Remove legal requirement to publicise annual financial statements and related

notification on registered company website or in a newspaper ....................... 45

3.2.3. Allow full electronic submission of all notifications to Registry (company

changes and annual financial statements) ........................................................ 50

3.2.4. Streamline payment process for all GEMH notifications to allow payments

without visiting an office ................................................................................. 56

3.2.5. Use flexibility in EU legislation to simplify financial statements of small and

micro companies .............................................................................................. 61

3.2.6. Reduce the number of companies required to have their financial statements

externally audited ............................................................................................ 67

3.3. Further opportunities for reducing administrative burdens ..................................... 72

3.3.1. Simplification of the accounting framework and standards, including the Greek

General Accounting Plan (GGAP) .................................................................. 72

3.3.2. Obligation to draw up consolidated accounts .................................................. 74

3.3.3. Obligation to draw up and record decisions taken by the sole member of a

single member company, and involvement of notaries public in company

decisions .......................................................................................................... 76

3.4. Suggested sequencing and prioritisation ................................................................. 78

3.5. Other issues ............................................................................................................. 78

4. Conclusion ....................................................................................................................... 80

Annex1: Analysis of information obligations and quantification of administrative costs.. 82

Annex 2: Forms: Obligation to draw up and disclose/submit annual accounts................... 82

4 O.O... 2014

Annex 3: Forms: Obligation to have annual accounts audited ............................................ 82

Annex 4: Forms: Obligation to disclose/submit/register and publicise decisions of the

company and changes .......................................................................................... 82

Annex 5: Forms: Obligation to make additional disclosures/ notifications/ registrations and

publicity requirements ......................................................................................... 82

Annex 6: Hourly rate per employee type ............................................................................ 82

Table 2.1: Regulatory framework ..................................................................................... 15

Table 3.1: Summary of potential simplification and reduction measures suggested for IO7

......................................................................................................................... 34


......................................................................................................................... 34


......................................................................................................................... 35

Table 3.4: Summary of potential simplification and reduction measures suggested for

IO10 ................................................................................................................. 36

Figure 2.1: Total identified Administrative Cost for the priority area ............................... 30

5 O.O... 2014

, . (...) ...

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6 O.O... 2014

M3

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, .

. . 702,81 . , 580,46 (82%) . , .

1:

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60.252.894 47.484.394

33.976.000 27.117.950

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13.940.502 11.583.685

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8 O.O... 2014

..

39.031.148 31.216.708

26.750.844 26.750.844

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9 O.O... 2014

// ( )

10 O.O... 2014

1.

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. 2006, 6,8% ... 25% ... 2,4% 2025.

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11 O.O... 2014

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13 O.O... 2014

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14 O.O... 2014

P () =

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15 O.O... 2014

2.

.. .

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1 ..

2.1:

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:

2190/1920 .. 409/1986, .. 498/1987, .. 360/1993, .. 325/1994, .. 326/1994, .. 367/1994, 2339/1995, 2386/1996, 2941/2001, 3460/2006, 3487/2006, 3604/2007, 3756/2009, 3867/2010, 3873/2010

3190/1955 3757/1957, .. 4237/1962, .. 419/1986, .. 326/1994 3182/2003

3419/2005

3556/2007

4072/2012 ,

16 O.O... 2014

. : ( 2014)

:

4155/2013

3979/2011

.. 409/1986, 2190/1920 ..

.. 498/1987, 2190/1920

.. 360/1993, 2190/1920

.. 325/1994, 2190/1920 90/604/

.. 326/1994, 2190/1920 3190/1955 90/605/

.. 367/1994, 2190/1920 86/635/, 578/660/

.. 150/2001 99/93/

K1-802/2011 , ,

K2-11365/2008, ,

: 2-3144/2011:

17 O.O... 2014

3853/2010

19734/2007 / ( ) .. ...

242/2005 / .. ...

7/448/2007 -

1/434/2007 3556/2007

..:

78/660/ 54(3)(g) , 2003/46/ ()

2012/30/ , 54 , ,

2009/101/

18 O.O... 2014

, 48 , ,

2013/34/ , 2006/43/ 78/660/ 83/349/

2007/14/ 2004/109/

2003/51/ 78/660/, 83/349/, 86/635/ 91/674/ ,

2006/46/ 78/660/, 83/349/, 86/635/ 91/674/ . ( 2013/34/ )

2001/65/ 78/660/, 83/349/ 86/635/

19 O.O... 2014

, . ( 2013/34/ )

1999/93/ 13 1999

..8: ( )

:

2190/1920 3604/2007

3190/1955 .. 419/1986, .. 326/1994, 3460/2006

3419/2005

3556/2007

4072/2012 ,

:

4155/2013

.. 419/1986, 3190/1955 ..

.. 326/1994, 2190/1920 3190/1955 90/605/

20 O.O... 2014

.. 150/2001 99/93/

K1-802/2011 , ,

2238/1994 ( 82 . 5 ) - ()

1159/2011 3693/08

4174/2013 - (. 65 ) 795/2011

3693/2008 2006/43/ , 78/660/ 83/349/ 84/253/

: 2-3144/2011: 3853/2010

19734/2007 / ( ) .. ...

242/2005 / .. ...

21 O.O... 2014

..:

68/151/ , 58 , ,

2013/34/ , 2006/43/ 78/660/ 83/349/

2007/14/ 2004/109/ .

2006/43 , 78/660/ 83/349/ 84/235/

2006/46/ 78/660/, 83/349/, 86/635/ 91/674/ . ( 2013/34/ )

2001/65/ 78/660/,

22 O.O... 2014

83/349/ 86/635/ , . ( 2013/34/ )

1999/93/ 13 1999

..9: // ( )

:

2190/1920 , .. 174/1963, 1599/1986, .. 409/1986, .. 498/1987, .. 360/1993, .. 367/1994, 2339/1995, 2837/2000, 3604/2007, .. 86/2011, 4013/2011, 4072/2012 4156/2013

3190/1955 , 3757/1957, .. 4237/1962, .. 419/1986, 3182/2003, 3661/2008 4156/2013

3419/2005 , 3853/2010, 4013/201, 4038/2012, 4072/2012 4155/2013

4072/2012 ,

3461/2006 2004/25/

2166/1993

23 O.O... 2014

1089/1980 , ,

1667/1986

3556/2007

3371/2005 3959/2011 ( )

3853/2010 , ...,

. : ( 2014)

:

4155/2013

K2-3144/2011, 3853/2010

K2-3332/2011 3853/2010

18/1993, /

1083/2009, .. ..., . 67, 2190/1920

60/2008, . 9 .. 2190/1920

24 O.O... 2014

1111/2008,

1132/2006,

20/2013, . 4156/2013, ... ...

1147/2009,

K3-4114/1986,

3927/1995 .. K3-4114/1986 ( )

24/2011, ( K1-802/24-03-2011)

28/2011 ..

K1-802/2011,

A2-915/2006, , . 26 3419/2005

1081/2011, K1-802/2011 ,

B1-6243/2012

25 O.O... 2014

1-2390/2013,

26/2013

1297/1972

K1-802/2011 , ,

K1-884/2012 (..)

..:

2004/25/

2003/51/ 78/660/, 83/349/, 86/635/ 91/674/ ,

2013/34/ , 2006/43/ 78/660/ 83/349/

68/151/

26 O.O... 2014

, 58 , ,

89/666/ .

2009/102, 89/667/, ,

2009/109/ 77/91/, 78/855/, 82/891/ 2005/56/

..10: // ( )

:

2190/1920 , .. 174/1963, 1599/1986, .. 409/1986, .. 498/1987, .. 360/1993, .. 367/1994, 2339/1995, 2837/2000, 3604/2007 .. 86/2011

3190/1955 , 3757/1957, .. 4237/1962, .. 419/1986, 3182/2003 3661/2008

2076/1992

27 O.O... 2014

3419/2005 , 3853/2010, 4013/201, 4038/2012, 4072/2012 4155/2013

4072/2012 ,

. : ( 2014)

:

4155/2013

.. 498/1987, 2190/1920

K1-802/2011 , ,

K3-4114/1986,

18/1993, /

20/2013, . 4156/2013, ... ...

K3-4114/1986,

28/2011 ..

28 O.O... 2014

K1-802/2011,

1081/2011, K1-802/2011 ,

1/2390/2013,

..:

89/117/

89/666/

68/151/ , 58 , ,

2009/101/ , 48 , ,

29 O.O... 2014

2013/34/ , 2006/43/ 78/660/ 83/349/

2009/109/ 77/91/, 78/855/, 82/891/ 2005/56/

30 O.O... 2014

2.2.

702,81 , 17% . , 580,46 .

. .

2.1:

..7 / . ..8 , 95% . (..9) (..10) 5% .

, , . , / -. .. . .. . , .

, . , . 1

IO_07. Obligation to draw up and disclose/submit

annual accounts (different

forms and categories, including publicity

arrangements where applicable); EUR 608 258 276

IO_08. Obligation to have annual accounts audited

(different forms and

categories); EUR 62 011 069

IO_09. Obligation to disclose/submit/register and

publicise decisions of the

company and changes (different forms and

categories); EUR 32 485 927

IO_10. Obligation to make additional

disclosures/notifications/regi

strations and publicity requirements (branches of

foreign companies in Greece); EUR 59 509

31 O.O... 2014

, ..

32 O.O... 2014

3.

.. . . . , .

:

.. *

60.252.894 47.484.394

33.976.000 27.117.950

( )

13.940.502 11.583.685

.. *

13.940.502 11.583.685

..

39.031.148 31.216.708

26.750.844 26.750.844

33 O.O... 2014

' . , . (*) , (*) (*).

3.1.

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34 O.O... 2014

3.1 3.4 . .

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35 O.O... 2014

: ,

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36 O.O... 2014

: ..

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37 O.O... 2014

, . , . , , .

. , . . 1 , .. , , .

, , , ' . , , . .

38 O.O... 2014

3.2.1. ..

, 47.484.394 , 60.252.894 .

, .

:

.. 7: / ( , , )

.. 9: // ( )

.. 10: // ( )

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

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

, .. ..

.., .

39 O.O... 2014

3(5) 2009/101/ ( , 48 , , ) ( ). , . . 3(5) , .

.. . () . , ... 16 3419/2005, .. .

, 15 2014, ' ...

, ( , ..). , 3(6) 2009/101/, . , .

, , ( .., ). 7 .

, .., . . , ,

40 O.O... 2014

48 99,9% , .2

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

, .. ().

.., .

.., ( 545 , 290 .)

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

.. .

.., .

, ...

, .

.., , . .

2 . http://www.companieshouse.gov.uk/about/publicTargets.shtml

41 O.O... 2014

, / , ' .. :

3419/2005 .., 13 16 .. ... ..

3469/2006 , 7 . 7 .. ...

2190/1920 , 43, 26 . 2 7, 4 . 4, 1 . 3, 4, .3, 7, 9, . 6, 9, .1, 2, 4 5, 10. . 2, 11 . 5, 7, 13 .1, 10, 13 14, 15 . 2, 16, . 1, 17, . 4, 18 . 7, 20 . 7, 35 . 11, 35 . 6, 40 . 3, 40, 39 . 4, 42 . 4, 46, 48 . 4, 48 . 8, 49 . 1, 49 . 5, 66 . 2, 67 . 1 2, 69 . 3, 75, 77 . 4 5, 82 . 4 ( ..)

3190/1955 , 22 . 4, 8, 8, 9, 18, 42 . 1, 44 . 3, 47 . 5, 50, 51 . 2, 53 ( ...)

4072/2012, 232 .. ...

. : ( 2014), 2

.., :

2013/34/ , , 2006/43/ 78/660/ 83/349/ ( L 182 26.6.2013, . 19), 7 ()

2009/101/ , 48 , , ( L 258 1.10.2009, . 11), 2 (), 3(5),

42 O.O... 2014

.. ...,

, .. . ... , .

:

...

(), .. .

, . .

, 47.484.394 , 60.252.894 .

43 O.O... 2014

.. :

.. = 518.445.996,10 .. = 640.803.712,20

' :

.. = 470.961.602,10 .. = 580.550.818,2

:

47.484.394 .. 60.252.894 ..

:

.. 7: / ,

:

P (../ ) = 19.927,91 f = 1

Q = 67.952

... = 25% ( ) .. = 485.900.560,13 .. = 608.258.276,24

( ):

P (../ ) = 18.820,91 f = 1

Q = 67.952

... = 25% ( ) .. = 455.110.060,13 .. = 564.699.276,24

: ( 7,2% .. 7)

30.790.500,00 .. 43.559.000,00 ..

.. 9: //

:

P (../ ) = 5.821,96 f = 1

Q = 71.090

... = 0% .. = 32.485.927,14 .. = 32.485.927,14

( ):

P ( ) = 5.390,96 f = 1

Q = 71.090

... = 0% .. = 15.810.593,14 .. = 15.810.593,14

: 51,33 % .. 9

16.675.334,00 .. 16.675.334,00 ..

44 O.O... 2014

.. 10 // ( )

:

P (../ ) = 929,83 f = 1

Q = 64

... = 0% .. = 59.508,80 .. = 59.508,80

( ):

P ( ) = 639,83 f = 1

Q = 64

... = 0% .. = 40.948,80 .. = 40.948,80

: 31,19% .. .. 10

18.560,00 .. 18.560,00 ..

45 O.O... 2014

3.2.2.

, 27.117.950 , 33.976.000 .

, .

:

.. 7: / ( , , )

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

. ...

' , , .

.. . .. .. (. 3.2.1). , , . , .

: 2006,

46 O.O... 2014

. . .

.. 7 . , , , .., .

.. . .

, .., .

.. .., .

.. .

.. .., .

, / , ' .. :

:

2190/1920 , 7A, 7B, 26, 46 ( ..)

3190/1955 , 8, 8A, 9, 17, 18, 22, 23, 38, 39, 40, 42, 43A, 44 . 3, 47, 48, 50, 51 . 2 (... )

47 O.O... 2014

4072/2012, 232 .. ...

. : ( 2014), 2

.., :

2013/34/ , , 2006/43/ 78/660/ 83/349/ ( L 182 26.6.2013, . 19), 7 ()

2009/101/ , 48 , , ( L 258 1.10.2009, . 11), 2 (), 3(5),

...

:

.

.. .

, ...

.. 7, .

, 27.117.950 , 33.976.000 .

.. :

' :

:

27.117.950

48 O.O... 2014

.. = 485.900.560,13 .. = 608.258.276,24

.. = 458.782.610,13 .. = 574.282.276,24

.. 33.976.000 ..

:

49 O.O... 2014

.. 7: / ,

:

P (../ ) = 19.927,91 f = 1

Q = 67.952

... = 25% ( ) .. = 485.900.560,13 .. = 608.258.276,24

( ):

P (../ ) = 18.427,91 f = 1

Q = 67.952

... = 25% ( ) .. = 458.782.610,13 .. = 574.282.276,24

: 5,6% .. .. 7

27.117.950 .. 33.976.000 ..

50 O.O... 2014

3.2.3.

( )

, 11.583.685 , 13.940.502 . 3.2.4.

.. , . .

:

.. 7: / ,

.. 8:

.. 9: //

.. 10 // ( )

, .. . . , , , , 4 . ..9, ( ) , , 5 , 2,3 .

2013, .. (www.businessportal.gr) 3419/2005 ( 4 7) K1-802/23.3.2011 - 470/B/2011), PDF, . ' , , . , , . .

51 O.O... 2014

: 2006, . . .

.. ..7, ..8, ..9, ..10.

.. : , ...

, 3(3) 2009/101/ ( .. ... ) , , 2 . 3(2) , ( ) , , , . , . 3(4) 2 ( ). , 3(4), , , . , , .

, , , . , .

, ( ) .., ... , .., . 3.2.4.

52 O.O... 2014

, 3.2.4.

, ( ) ... .

.., , .

.

.. . .

.

( ) , , .

.

, / , ' .. :

:

3419/2005 .., 7 .., 4 .., 13 16 ..

150/2001 (EETT): EETT 248/71/2002, 295/64/2003, 295/65/2003, 308/37/2004

53 O.O... 2014

3979/2011 , 13, 14, 15, 16, 18 , ,

. : ( 2014), 2

.., :

2009/101/ , 48 , , ( L 258 1.10.2009, . 11), 2 (), 3(1) (3)

54 O.O... 2014

..

, .

:

.

...

, , 17 ( ) .. 7, 8, 9 10. , . , , 30 .. . .. 7 9, , , () . , 5% .., 5% .

3.2.4, , 50% 50% 3.2.4.

, 11.583.685 , 13.940.502 .

.. :

.. = 580.457.065,20 .. = 702.814.781,10

' :

.. = 568.873.380,20 .. = 688.874.279,00

:

11.583.685 .. 13.940.502 ..

:

55 O.O... 2014

.. 7: / ,

:

P (../ ) = 19.927,91 f = 1

Q = 67.952

... = 25% ( ) .. = 485.900.560,13 .. = 608.258.276,24

( ):

P (../ ) = 19.623,08 f = 1

Q = 67.952

... = 25% ( ) .. = 476.516.193,70 .. = 596.517.092,50

: 1,9% .. .. 7

9.384.366,43 .. 11.741.183,75 ..

.. 8:

:

P ( ) = 71.327,90 f = 1

Q = 14.999

... = 0% .. = 62.011.069,12 .. = 62.011.069,12

( ):

P ( ) = 71.290,40 f = 1

Q = 14.999

... = 0% .. = 61.878.036,00 .. = 61.878.036,00

: 0,2% .. .. 8

133.033,12 .. 133.033,12 ..

.. 9: //

:

P (../ ) = 5.821,96 f = 1

Q = 71.090

... = 0% .. = 32.485.927,14 .. = 32.485.927,14

( ):

P (../ ) = 5.656,95 f = 1

Q = 71.090

... = 0% .. = 30.422.411,31 .. = 30.422.411,31

: 6,4% .. .. 9

2.063.515,83 .. 2.063.515,83 ..

.. 10 // ( )

:

P = 929,83

( ):

P = 886,55

: 4,7% .. .. 10

56 O.O... 2014

f = 1

Q = 64

... = 0% .. = 59.508,80 .. = 59.508,80

f = 1

Q = 64

... = 0% .. = 56.739,20 .. = 56.739,20

2.769,60 .. 2.769,60 ..

3.2.4. .. *

, 11.583.685 , 13.940.502 . 3.2.3.

.. .

:

.. 7: / ,

.. 8:

.. 9: //

.. 10 // ( )

, .. , , , ...

.. , .

, . , ... , ...

57 O.O... 2014

2014, (e-) ( 1163 3 2013). , . . ...

, .

, 3.2.3.

.., , ... .

, .

.

( ) .

, / , .

:

3419/2005 .., 6, 7, 8 .. ...

58 O.O... 2014

3979/2011 , 26 .

..

, .

:

.

.

, , 17 ( ) .. 7, 8, 9 10. , . , , 30 .. . .. 7 9, , , () . , 5% .., 5% .

3.2.3, , 50% 50% 3.2.3.

, 11.583.685 , 13.940.502 .

.. :

.. = 580.457.065,20 .. = 702.814.781,10

' :

.. = 568.873.380,20 .. = 688.874.279,00

:

11.583.685 .. 13.940.502 ..

:

59 O.O... 2014

.. 7: / ,

:

P (../ ) = 19.927,91 f = 1

Q = 67.952

... = 25% ( ) .. = 485.900.560,13 .. = 608.258.276,24

( ):

P (../ ) = 19.623,08 f = 1

Q = 67.952

... = 25% ( ) .. = 476.516.193,70 .. = 596.517.092,50

: 1,9% .. .. 7

9.384.366,43 .. 11.741.183,75 ..

60 O.O... 2014

.. 8:

:

P ( ) = 71.327,90 f = 1

Q = 14.999

... = 0% .. = 62.011.069,12 .. = 62.011.069,12

( ):

P ( ) = 71.290,40 f = 1

Q = 14.999

... = 0% .. = 61.878.036,00 .. = 61.878.036,00

: 0,2% .. .. 8

133.033,12 .. 133.033,12 ..

.. 9: //

:

P (../ ) = 5.821,96 f = 1

Q = 71.090

... = 0% .. = 32.485.927,14 .. = 32.485.927,14

( ):

P (../ ) = 5.656,95 f = 1

Q = 71.090

... = 0% .. = 30.422.411,31 .. = 30.422.411,31

: 6,4% .. .. 9

2.063.515,83 .. 2.063.515,83 ..

.. 10 // ( )

:

P = 929,83 f = 1

Q = 64

... = 0% .. = 59.508,80 .. = 59.508,80

( ):

P = 886,55 f = 1

Q = 64

... = 0% .. = 56.739,20 .. = 56.739,20

: 4,7% .. .. 10

2.769,60 .. 2.769,60 ..

61 O.O... 2014

3.2.5. ..

, 31.216.708 , 39.031.148 .

.. .. ... .

:

.. 7: / ,

, , ..7 . , , , 20.000 . , 80% 20% . 87% , 50% . , 7.500 . ..., 1,1 .

, .. ... , , :

) 2,5

) 5

) : 50

.., . 78/660/ :

62 O.O... 2014

) 4,4

) 8,8

) : 50

78/660/ 2013/34/, . 20 2015 1 2016. , , 1 2015 .. ...3

3 2013/34/ . :

) 20

) 40

) : 250

:

) 4

) 8

) : 50

( 6 12 .)

:

) 350.000

) 700.000

) : 10

( ) . , ,

3 ,

.

63 O.O... 2014

( 14(1)). 16, 19(3). 36(2).

, , 14(2).

.

2013/34 .

, :

) 2,5

) 5

) : 50

, , .

, / , ' .. :

:

2190/1920 , 42, . 6 ( ..)

3190/1955 , 22 ( ...) ' ,

64 O.O... 2014

22 3190/1955 2190/1920 , , 2190/1920 ...

3190/1955, 50 . ( ). ' , 50 3190/1955 22 3190/1955, 2190/1920 , , 2190/1920 .

4072/2012, 98 . 1 ( ...). ' , 98 4072/2012 2190/1920 , , 2190/1920 ...

.., :

2013/34/ , , 2006/43/ 78/660/ 83/349/ ( L 182 26.6.2013, .19)

3 ( )

14 ( ), . . (2)

16 ( ), . . (2) (3)

19 ( ), . . (3) (4)

36 ( )

.. ...,

. , .. ... (2 : 2,5 , 5 , : 50) 2013/34 ( ).

, .

. , ..

65 O.O... 2014

. , ' , , , . , ( ) . , 20% .. .

, . . 65.873 2009

4 66.553

. , 50% 66.553 .. ( 1.168 ).

, 31.216.708 , 39.031.148 .

.. :

.. = 485.900.560,13 .. = 608.258.276,24

' :

.. = 454.683.851,73 .. = 569.227.128,50

:

31.216.708 .. 39.031.147 ..

:

.. 7: / ,

:

P (../ ) = 19.927,91 f = 1

Q = 67.952

( ):

P (../ ) = 27.203,94 ( ) f = 1

Q = 67.952

: 6,4% .. .. 7

4 http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SEC:2009:0206:FIN:EN:PDF p.44

66 O.O... 2014

... = 25% ( ) .. = 485.900.560,13 .. = 608.258.276,24

... = 23,75% ( ) .. = 454.683.851,73 .. = 569.227.128,50

31.216.708,40 .. 39.031.147,74 ..

67 O.O... 2014

3.2.6.

, 26.750.844 , .

.. , .

:

.. 8:

.., .. ... ( 51 78/660/ 34 2013/34/). 51(2) 78/660/ , 34 2013/34/ , , .

.., .

.., ... ... , , , :

) 2.500.000

) 5.000.000

) : 50

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

.. , ..

68 O.O... 2014

2013/34, , . . 3(2), :

) 4

) 8

) : 50

( 6 12 .)

, .., , 727 , , 17.900 .., 21.112 .

.. , 13.884 , , .

, .

( 82(5) [ 2238/1994 () 1159/2011 ]). .

( 4172/2013 2238/1994) . ' , , (. 65 4174/2013), .. ... , .. ... 150.000 , (). , . ,

69 O.O... 2014

66, 40 4174/2013, 2016.

, .

() , () . .

2005, ( ) : , , , , , , , , ).5

.

.., ... ...6 , :

) 2,5

) 5

) : 50

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

, :

( ) .... .

34 34/2013, .., ... ... , :

5 . http://ec.europa.eu/internal_market/accounting/docs/studies/sme_appendix_a_en.pdf

6

70 O.O... 2014

) 4

) 8

) : 50

, / , ' .. :

2190/1920 , 36, 36, 42, . 6 ( ..).

3190/1955 , 23 ( ...) ' , 23 3190/1955 2190/1920 , , 2190/1920 ...

3190/1955, 50 . 2 ( ). , 50 . 2 3190/1955 23 3190/1955, 2190/1920 , , 2190/1920 .

4072/2012, 99 . 1 2 ( ...). ' , 99 4072/2012 2190/1920 , , 2190/1920 ...

.., :

2013/34/ , , 2006/43/ 78/660/ 83/349/ ( L 182 26.6.2013, .19)

3 ( )

8 (), 34 ( )

.., ... ... .

71 O.O... 2014

:

.

, , . .

, 26.750.844 .

.. :

.. = 62.011.069,12 .. = 62.011.069,12

' :

.. = 35.260.224,80 .. = 35.260.224,80

:

26.750.844 .. 26.750.844 ..

:

.. 8:

:

P ( ) = 70.635,38 (..) f=1

= 14.999 ... = 0% .. = 62.011.069,12 .. = 62.011.069,12

' :

P ( ) = 31.623,52 f=1

Q = 1.115

... = 0% .. = 35.260.224,80 .. = 35.260.224,80

: 43% ( .. 45)

26.750.844 .. 26.750.844 ..

72 O.O... 2014

3.3.

, , . :

3.3.1. ,

()

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

. , .

, , , . (...) 1,1 (, ) ..., .

. :

, (. 3.2.5)

, , ,

, ,

,

73 O.O... 2014

. ' , , .

74 O.O... 2014

3.3.2.

92(1) 2190/1920

:

() 3.700.000

() 7.400.000

: 250

2013/34/ , , 2006/43/ 78/660/ 83/349/ ( L 182 26.6.2013, .19) 3(5)-(7) , .

:

() : 4.000.000

() : 8.000.000

() : 50.

( 6 12 .)

:

() : 20.000.000

() : 40.000.000

() : 250.

23(1) -. 23(2) .. -.

, .. ( 53 2013/34) 1 2016, 20 2015. . .

75 O.O... 2014

, .

76 O.O... 2014

3.3.3. ,

..

, .

3, 4 5 2009/102/ ( L 258 1.10.2009, . 20) () , , , () , () .

2009/102/ ... ( .. ).

: ( 43A 3190/1955).

.., , ( 32(2) 2190/1920).

... :

( ) ( 6 38(2) 3190/1955).

( 40(4) 3190/1955)

( 28 3190/1955)

( 55(1) 3190/1955)

, ... , .., . ( , 5.934 ... 2012, .)

, .. ... .

77 O.O... 2014

78 O.O... 2014

3.4.

. , .

. , , .

' () . 1 2015, , .

2014. .. , . , .

.. ... , , .

, . , / , ' .

3.5.

, . , , :

79 O.O... 2014

..

.. , , , , .

.

, / , .

,

..

.. . .

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

.., ... , .

80 O.O... 2014

4.

13 , . , 702,81 580,46 .

.., , ..

. , ' , , .

.

7:

.. *

60.252.894 47.484.394

33.976.000 27.117.950

7 ,

. , , , .

. (*)

, (*) (*).

81 O.O... 2014

( )

13.940.502 11.583.685

.. *

13.940.502 11.583.685

..

39.031.148 31.216.708

26.750.844 26.750.844

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

. ' .

82 O.O... 2014

10

6

12 6

13 6

15 6

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