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.2869/2389/.137/4.5.1987.

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... (.337) . .412.

.308: :

1) - .. - .

2) , 14 .2859/2000 - , .. -, - ....

3) , 14 .2859/2000 .

4) , (.. ).

5) ', ', ', ', ' ' .1 22 .2859/2000, .

.309: :

1) , ..., 28 .2859/2000.

, , - .

, , 3 7, .2859/2000 ', ', ' ' .

, :

) , 11 .2859/2000, () ,

) (, , ) :

-

-

- , , /

2) .

, , , .3 19 .2859/2000( ), . :

) .

) , , .

( ).

() , :

) .., : ) ) ' , ) ( .2127/1993, 26 .2859/2000) .

II) ..., . .402 .

, .

3) , .2 15 .2859/2000, .

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

4) ) , .5 13 .2859/2000.

) , .

/ ( , ).

/ -, , .

5) ) . ' .1 24 ' .1 28 ... 1103551/8478/0014/.1262/2.8.1993. .

) , . . . ... 1013633/8911/1807/0014/.1029/2.2.1995, . .., ... .. (). ... .. ... ..

6) , . :

) . ( ... .1338/96 ) , , ( ... 1015809/1597/.1024/21.1.1993 ).

) ( ... .6788/642/7.10.1986 ).

) , , , , ... ( ... 1082911/4328/.1164/24.8.1992, ).

) ... 24 , 27 .2859/2000 . ( ... 1082911/4328/.1164/24.8.1992, ).

) . . .1 25 (.2127/1993 26 .2859/2000) , , ... (... .5370/43/24.12.86, .8272/4880/.364/18.12.1987 , .1757/109/23.12.92, .1758/110/23.12.1992, .1760/112/23.12.1992, .451/29/1987 ...).

) , , , ... ( ), , (... .1591/1546/.69/4.3.1987, .8271/4879/.366/18.12.1987).

) , , , , ..., , (... 1074192/4682/.1225/19.10.1990).

) , , (....7089/703/22.10.1986, .890/391/.39/29.1.1988, .4056/3029/.186/17.6.1987, .3530/1450/.164/31.5.88, 1021871/1111/0014/.1059/15.3.1990, 1026731/ 2487/.1068/17.2.1993, 1070650/4752/ .1196/20.5.1993).

) .

) ( ... .2869/2389/.137/4.5.1987).

) .

) .

) . , 45 .2859/2000: . .309 .

II. ( ) .309 , , .

, , , , .

, , .

: 18% :

1 2 3 4 5 6 -----------------------------------------------------------------------

. 20000,00 10000,00 20000,00 20000,00 10000,00 10000,00

. 10000,00 20000,00 20000,00 5000,00 10000,00 15000,00

... . - - 10000,00 10000,00 - -

. - 10000,00 -10000,00 -10000,00 5000,00 - -5000,00*

.303 8475,00 - - 4237,00 - -

.333 1525,00 - - 763,00 - -

.309 10000,00 10000,00 20000,00 15000,00 10000,00 10000,00

*

) 46 .2859/2000 .

) , 3 19 .2859/2000, .

) ..., , .2127/1993, .

) 26 .2859/2000 , , , .

) .

) .

) .

) ( . ' . 1 22 .2859/2000), .. .

) ( .' . 1 22 .2859/2000).

) ( ). , - , , .5 .', 14 .2859/2000.

) ( ) .

.310: . .., . :

1) 22 .2859/2000, :

) . ' ' .1 (.309)

) . ', ', ', ', ', ' .1 , .

, , 22, .

2) , .., .. , .

3) , .6 44 .2859/2000.

4) (, , ...), .8 19 .2859/2000.

5) (), , , 9 19 .2859/2000.

.311: .307-310.

3.4.. (, ), . - (.351-378).

, :

365 366 , (.. . 1262/93 , , , , , ).

, , .

, , , ... .635/436/29.4.1993 . , , , , ... .634/435/29.4.1993 . , , ... .., . 26 .2859/2000 85 86 .2127/1993.

, 45 .2859/2000, , .

, , .

8% ( - ) = 600,00

(600,00/1,08) = 555,56

(555,56 8%) = 44,44

) = 200,00

18% = 36,00

: .

) = 280,00

18% = 50,40

: 44,44

, :

- , , . 44,44 .377.

.357 : 44,44/0,18 = 246,89

.

- , . , , ( 50,40 - 44,44 = 5,96 ), .412.

.351-353: ... (8,4,18) . .

1) .

2) ( ) .., . , , .

3) ...

4) .., , ( , 20, .2859/2000).

5) FACON.

.371-373: , ...

.354-356: ... (6,3,13) . .351-353.

.374-376. .

.357,377. - , 351-356 .

- , .351-356 371-376 , 357 377 .

, .351-356 .371-376.

.358: .351 357.

.378: . 371 377.

.378 , .

, .402 , .412 .

3.5.. (.341-344).

:

.341: . , .301-306 351-356 .

.342: , 309.

.343: , . ' .1 35. , , ... .

.344: , .4 33 .2859/2000. . .2869/1987.137/4.5.1987. -.

3.6.. (.401-404).

.401: , , .

.402: :

1) , , ( ).

, , , , (.301-306 331-336 ).

2) . :

) 1.

) ( 39 . 10 11 41 .7 .12, .2859/2000), ( 012-), .

) ( .378).

) , , ' ... , .

) .., .7 38 .2859/2000( - 6), , , , ... .634/93 .635/93.

) pro-rata . , :

.

.403.: . .

.404: .401 403.

3.7 . (.411-420).

.411: . , 1 31 .2859/2000, , , , ( ...), .

1 ( , ) .

.

.412: .

1) (3) .

2) . :

) 1.

) ( .337 . 378.

) pro-rata . . , :

, , .

) , ' ... , .

.413: .411 412.

.420: .378 404 .413.

4. ' , (.501-513)

, .

.501: . 337 .420.

.502-503: 501 . , .502 503 .501.

.511: . 337 .420.

.512: , . 2,5% .511, 200%.

(15) .

.513: .511 512. .511 (3) , . 512 513, .511 .412 . .511, .512 513.

.513 , .

.

' ' , , ( 050-)

050 - 2002.

. ' , ( 051-).

1. (.001-013)

.001-006: 050 ( ).

.007: ( - ) , . (.012).

: 4 2002 .007 : 01/10/02 31/12/02.

(.. ), .

. . 20/07/02, 25/8/02, 2002, " 01/07/02-19/7/02 20/7/02-25/8/02 .

, 26 .4 .. 186/92 , ( ). (.15 ) , , 50% .

.008: , ( ) ( ).

: : 8 - :3.

) , ' 050-.

.

, . , .007 .008 .

: 2 2002 ( - - ).

. 1 30 , , .007: 01/04/02 30/04/02 .008: :4.

II. 1 31 , , .007: 01/04/02 31/05/02 .008: : 5. .

III. 1 30 , , .007 : 01/04/02 - 30/06/02 .008, : 6 .

) ' ( ), ' , .

, :

) , , 1 .

) , - - - , , 2 ( 31/3 ' ).

) , 2 ( 1 ).

) , 1 30 , 3 .

.010-013: 050.

2. ' (.101-110)

050.

3. ' - (.301-420)

.301 -.306, 1, 2 1 , , 5 : .

050.

4. ' , (.501-513)

050.

.

' , ( 051-).

1. 1 (.151-157)

. , , , . , , .309-310 ' , .

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

, .6 4 .. 186/92 , 60% , , , .

, 60% ( ), -.

.151-156: () :

(1): . (. 8%, 18%). (4).

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

( ) , .

(3): , .

(4): 1/(1 + ). ... ( ) 2', .

: ... 30% (4) 1/1,30. .

6 1. 1, . , . (4) : 6 .

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

(6): , , , .

(7): . (2) (5) (6). 2, .

, (7) . :

) -

) , ( ' ).

(3) (6) .

.157: (2), (3), (5), (6) (7) .

. 157-7 .210-2 2.

2. 2 (.201-210).

. .

.201-209, , :

(1): .

(2): . , (3)-(6). , (7) 1, .

(3) (6): , 7 39 .2859/2000, :

) (. . .); ( / ), ..., ',

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

, , (3) 1 + . .. 35% (3) 1,35. (4) (5) . (4) (6) , . (4)/(5) (6) . . 18% 14% (6) 18%:14%=1,286.

(3) (6) () (3) (6), .

(7): (2). , (3) (6), (7) : (2) (3). (3) (6), (7) : (2) (6).

(7) , , ( ), (2) 1.

, (2) , (7) 2.

, 9 2. 2, . , . , , (3) (6) (7) : 9 .

.210-2 210-7 (2) (7) .

.210-2 .157-7 1, . .210-7 .257-2 .

3. 1 (.251-257)

, .

.251-256. :

(1): .

(2): , , (7) 2.

(3): ( ), .

(4): .

:

) , . ,

) ( ), ' ' ,

) , , ' 1 35 .2859/2000.

, , 1 2. .

(5): (2)+(3)+(4).

, (7) 2, (2) 1, - (3) 1, (3) 1.

(5).

.257:. (2), (3), (4) (5) . .257-2 .210-7 2, . 257-5 .307 '.

.

1. .., 31 2001 , .

050 () 051 () 2001. , 340, 750 , 2001 .

.514,515,516.

31 2001 , .

2. :

) , , , ( 1)

) II, ( 2).

'

( 1)

' , 39 .10, . ', . ' .2859/2000. , ' . , , .

, , .

. 1792/88 1075811/.1215/90 .

:

(1) , , , -.

(2) , , . - (...) .

(3) , , . . , .

(4). . , , , , , 340,750.

(5) .

, , :

) (1) (.207-1), (2) (.207-2), (5) , , ( ) (1) (3).

) (1) (.207-1) (2) (.207-2) (5) ( ) (2) (3).

(4) , 340,750 (5) :

.207-1 .207-2 (5) (1) (3), .

.207-1 .207-2, (4) :

) .207-1 207-4 .207-2, (5) (2) (3).

) .207-1 207-4 .207-2, (5) , (1) (4) (3).

(6) , -.

(7) ( ) (6) (5).

(8) .

(9) (7) (8).

(5),(7) (9) , .

.207-9. ( ) (9).

, , . 402 ' , .412 ' .

:

2002 .123456

20.000,0020.000,0010.000,005.000,0030.000,0040.000,00125.000,00

7.500,007.500,0030.000,0015.000,0030.000,0015.000,00105.000,00

5.111.250 (5.111.250: 340,750) 15.000 E 8%. , , : ( 201 , , 207).

. (6) - (5) ...

%

1

23456789

20.000,007.500,007.500,0020.000,0012.500,0081.000,00

40.000,0015.000,007.500,007.500,0020.000,0012.500,0081.000,00

50.000,0045.000,0015.000,0030.000,0010.000,00-20.000,008-1.600.00

55.000,0060.000,0045.000,0010.000,005.000,00-5.000,008-400,00

85.000,0090.000,0055.000,0030.000,0030.000,008

125.000,00105.000,0085.000,0015.000,0025.000,0040.000,0015.000,0081.200,00

1 , 2 6 .. .402, 1.000,00 1.000,00 1.200,00 , 3 4 .. .412 1.600,00 400,00 .

II

, , ' .2 43 .2859/2000.

, , , ' .1 24, .2859/2000. , ' .2 30 .2859/2000.

1098639/4519/1378/0014/.1221/29.8.1995.

.

, , , :

.251:

.251 , .

.252:

.252 , ( ).

.253:

.253 , , .

( 1 9) :

(1) .

(2) ( ) .

(3) (2) , . .251-3 .251-2, .252-3 .

(4) (2) . .251-4 .252-4 .252-2.

, (3) (4) , .

(5) ( ) (1) - (2) , .

(6) . .251-6 .251-5 ( ). .252-6 , .

.253-6 , , , .6 7 .1221/95 .

(7) . 6 (1+ ). 1,18 , 1,13 .

, .257-7, , .303 306 ..

(8) . (7) (18% 13% ).

. 257-8, , .333 336 .

, .252-6, 252-7, 252-8 .

(9) . .251-9 , .252-9 .252-5.

. 253-9 , ( ), .6 7 .1221/95.

.257-9 .309 ..

.253-6 253-9 .8 .1221/1995.

, , , , 18% 13% . .

2012: ) ., ., .. (5) ) (3). 2011: ) ., ., .. (5) ) (3) 2010 (009/10) . 2011 . 2010 2008 ( 050 051 , 2002) ( 3). Google- - - www.logecon.gr ! .www.MasterD.gr/SpanishCourse OTE Double PlayConn-x + & 21,90/!ote.gr/DoublePlayEconomyChartis 148 5 . 213 0086360www.chartisdirect.gr !www.xo.gr

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