{"id":2333,"date":"2021-12-30T09:13:10","date_gmt":"2021-12-30T09:13:10","guid":{"rendered":"https:\/\/www.riact.gr\/?p=2333"},"modified":"2022-02-22T13:19:24","modified_gmt":"2022-02-22T13:19:24","slug":"elte","status":"publish","type":"post","link":"https:\/\/www.riact.gr\/index.php\/2021\/12\/30\/elte\/","title":{"rendered":"\u039f\u03b4\u03b7\u03b3\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u039a\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae\u03c2 \u03c4\u03bf\u03c5 \u039a\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2 \u03a0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03c9\u03bd \u039a\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03a0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b7\u03bd \u0394\u03b9\u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1 \u03c4\u03bf\u03c5 \u0394\u039b\u03a019 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0394\u03b9\u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03b9\u03ce\u03bd \u03c4\u03c9\u03bd \u0394\u03a0\u03a7\u0391"},"content":{"rendered":"<p>\u0397 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03a4\u03c5\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u0395\u03bb\u03ad\u03b3\u03c7\u03c9\u03bd (\u0395\u039b\u03a4\u0395), \u03c3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c4\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03c4\u03b7\u03bd \u03c5\u03c0\u2019\u03b1\u03c1. 211\/1\/27-12-2021 \u0391\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394.\u03a3. \u03c4\u03b7\u03c2 \u0395\u039b\u03a4\u0395 \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 <strong>&#8220;\u03a3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03af\u03bf\u03c5 \u0394\u03b9\u03b5\u03b8\u03bd\u03ce\u03bd \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03a0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd (International Accounting Standards Board \/ IASB)&#8221;, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03c0\u03bf\u03b4\u03ad\u03c7\u03b8\u03b7\u03ba\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1 \u03c4\u03bf\u03c5 \u0394\u039b\u03a0 19 &#8220;\u03a0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2&#8221;<\/strong> \u03c4\u03b7\u03c2 &#8220;\u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0394\u03b9\u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03b9\u03ce\u03bd \u03c4\u03c9\u03bd \u0394\u03b9\u03b5\u03b8\u03bd\u03ce\u03bd \u03a0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 <strong>(International Financial Reporting Interpretations Committee)<\/strong> \u03bc\u03b5 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03bf \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03c3\u03c4\u03b1 \u03ad\u03c4\u03b7 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd <strong>(Attributing Benefit to Periods of Service)<\/strong>, \u03b5\u03ba\u03b4\u03af\u03b4\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1 \u03bf\u03b4\u03b7\u03b3\u03af\u03b1.<br \/>\n\u0397 \u03b5\u03bd \u03bb\u03cc\u03b3\u03c9 <strong>\u039f\u03b4\u03b7\u03b3\u03af\u03b1<\/strong> \u03b4\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03b6\u03b5\u03b9 \u03c4\u03bf \u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03bc\u03cc \u03c4\u03c9\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd, \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03bf\u03cd\u03c2 \u03cc\u03c4\u03b1\u03bd \u03b1\u03c0\u03bf\u03c7\u03c9\u03c1\u03bf\u03cd\u03bd \u03bb\u03cc\u03b3\u03c9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2, \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2 <strong>\u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1\u03c2 (\u039d. 3198\/1955)<\/strong>, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c6\u03b8\u03ac\u03bd\u03b5\u03b9 \u03c3\u03c4\u03bf \u03bc\u03ad\u03b3\u03b9\u03c3\u03c4\u03bf \u03c3\u03b7\u03bc\u03b5\u03af\u03bf \u03bc\u03b5\u03c4\u03ac \u03b1\u03c0\u03cc 16 \u03ad\u03c4\u03b7 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c3\u03c4\u03bf\u03bd \u03af\u03b4\u03b9\u03bf \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7. \u0395\u03c0\u03b9\u03c0\u03bb\u03ad\u03bf\u03bd, \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03cc\u03c3\u03bf\u03b9 \u03ae\u03b4\u03b7 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03bd 17 \u03ad\u03c4\u03b7 \u03ba\u03b1\u03b9 \u03ac\u03bd\u03c9 \u03c3\u03c4\u03bf\u03bd \u03af\u03b4\u03b9\u03bf \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03c4\u03bf\u03bd \u039d\u03bf\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf 2012.<\/p>\n<p><strong>\u0398\u0395\u03a3\u039c\u0399\u039a\u039f \u03a0\u039b\u0391\u0399\u03a3\u0399\u039f<\/strong><br \/>\n\u2022 \u0394\u039b\u03a0 19 \u00ab\u03a0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2\u00bb<br \/>\n\u2022 \u0394\u039b\u03a0 8 : \u00ab\u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ad\u03c2, \u03bc\u03b5\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03c4\u03c9\u03bd \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03ac\u03b8\u03b7\u00bb.<br \/>\n\u2022 \u0394\u039b\u03a0 37 \u00ab\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2, \u03b5\u03bd\u03b4\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03bd\u03b4\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1\u00bb<br \/>\n\u2022 \u039d.2112\/20 \u00ab\u03a0\u03b5\u03c1\u03af \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b3\u03b3\u03b5\u03bb\u03af\u03b1\u03c2 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03c9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03b1\u03bb\u03bb\u03ae\u03bb\u03c9\u03bd\u00bb (\u03a6\u0395\u039a A\u2019 67)<br \/>\n\u2022 \u039d.3198\/55 \u00ab\u03a0\u03b5\u03c1\u03af \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03c9\u03c2 \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03af \u03ba\u03b1\u03c4\u03b1\u03b3\u03b3\u03b5\u03bb\u03af\u03b1\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c7\u03ad\u03c3\u03b5\u03c9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03c9\u03bd\u00bb (\u03a6\u0395\u039a A\u2019 98)<br \/>\n\u2022 \u03a5\u03c0\u03bf\u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c2 \u0399\u0391.12 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 \u0399\u0391 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03c0\u03c1\u03ce\u03c4\u03bf\u03c5 \u03c4\u03bf\u03c5 \u039d.4093\/2012 \u00ab\u0388\u03b3\u03ba\u03c1\u03b9\u03c3\u03b7 \u039c\u03b5\u03c3\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03bf\u03c5 \u03a0\u03bb\u03b1\u03b9\u03c3\u03af\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03a3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae\u03c2 2013-2016-\u0395\u03c0\u03b5\u03af\u03b3\u03bf\u03bd\u03c4\u03b1 \u039c\u03ad\u03c4\u03c1\u03b1 \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03bd. 4046\/2012 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u039c\u03b5\u03c3\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03bf\u03c5 \u03a0\u03bb\u03b1\u03b9\u03c3\u03af\u03bf\u03c5 \u0394\u03b7\u03bc\u03bf\u03c3\u03b9\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03a3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae\u03c2 2013-2016\u00bb (\u03a6\u0395\u039a \u0391\u2019 222)<br \/>\n\u2022 \u0386\u03c1\u03b8\u03c1\u03b1 64, 65, 66 \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1. 2 \u03ba\u03b1\u03b9 3 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 80 \u03c4\u03bf\u03c5 \u039d. 4808\/2021 (\u03a6\u0395\u039a \u0391\u2019 101)<br \/>\n\u2022 \u03a5\u03c0\u2019 \u03b1\u03c1\u03b9\u03b8. 26034\/695\/ 2019 \u039a\u03bf\u03b9\u03bd\u03ae \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03ae \u0391\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 (\u03a6\u0395\u039a B\u2019 2362)<br \/>\n\u2022 \u03a5\u03c0\u2019\u03b1\u03c1\u03b9\u03b8\u03bc. 26352\/839\/28-11-2012 \u0395\u03c1\u03bc\u03b7\u03bd\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae \u0395\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2, \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ae\u03c2 \u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 &amp; \u03a0\u03c1\u03cc\u03bd\u03bf\u03b9\u03b1\u03c2<br \/>\n\u2022 \u03a5\u03c0\u2019\u03b1\u03c1\u03b9\u03b8\u03bc. 64597\/3-9-2021 \u0395\u03c1\u03bc\u03b7\u03bd\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae \u0395\u03b3\u03ba\u03cd\u03ba\u03bb\u03b9\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u03a5\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd.<br \/>\n\u2022 \u039d.4308\/2014 \u00ab\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ac \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1, \u03c3\u03c5\u03bd\u03b1\u03c6\u03b5\u03af\u03c2 \u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2\u00bb.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>1. \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u0394\u03b9\u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u0394\u039b\u03a0 19 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0394\u03b9\u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03b9\u03ce\u03bd \u03c4\u03c9\u03bd \u0394\u03b9\u03b5\u03b8\u03bd\u03ce\u03bd \u03a0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 (IFRS Interpretations Committee) \u03ba\u03b1\u03b9 \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03c0\u03bb\u03b1\u03b9\u03c3\u03af\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03bb\u03cc\u03b3\u03c9 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2.<\/strong><br \/>\n\u039c\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c6\u03cd\u03bb\u03b1\u03be\u03b7 \u03c4\u03c9\u03bd \u03b5\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1, \u03bf\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2, \u03c5\u03bb\u03bf\u03c0\u03bf\u03b9\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c4\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd, \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 8 \u03c4\u03bf\u03c5 \u039d.3198\/1955, \u03ba\u03b1\u03c4\u03b1\u03bd\u03ad\u03bc\u03bf\u03c5\u03bd \u03c4\u03b9\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03ba\u03b1\u03c4\u2019 \u03ad\u03c4\u03bf\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd, \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf \u03c4\u03c9\u03bd 16 \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03c9\u03bd \u03b5\u03c4\u03ce\u03bd \u03c0\u03c1\u03bf \u03c4\u03b7\u03c2 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c5\u03c4\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1, \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b8\u03b5\u03bc\u03b5\u03bb\u03af\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03bb\u03ae\u03c8\u03b7 \u03c0\u03bb\u03ae\u03c1\u03bf\u03c5\u03c2 \u03c3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7\u03c2. \u0397 \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf\u03c2 \u03b1\u03c5\u03c4\u03ae \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03c4\u03b7\u03bd \u03b5\u03cd\u03bb\u03bf\u03b3\u03b7 \u03b2\u03ac\u03c3\u03b7 \u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03c1\u03cc\u03b2\u03bb\u03b5\u03c8\u03b7\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03c0\u03ad\u03c1\u03b1\u03bd \u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c5\u03c4\u03ae\u03c2 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bf\u03c5\u03c3\u03b9\u03c9\u03b4\u03ce\u03c2 \u03bf\u03b9 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2.<br \/>\n\u0395\u03cd\u03bb\u03bf\u03b3\u03b7 \u03b2\u03ac\u03c3\u03b7 \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03c0\u03c1\u03cc\u03b2\u03bb\u03b5\u03c8\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1, \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1 \u03c4\u03c9\u03bd 62 \u03b5\u03c4\u03ce\u03bd \u03c4\u03c9\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd, \u03bf\u03c0\u03cc\u03c4\u03b5 \u03b7 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf 46\u03bf \u03bc\u03ad\u03c7\u03c1\u03b9 \u03c4\u03bf 62\u03bf \u03ad\u03c4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c6\u03cd\u03bb\u03b1\u03be\u03b7 \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd \u03b5\u03ba\u03b5\u03af\u03bd\u03c9\u03bd \u03cc\u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03b4\u03b5\u03b4\u03b5\u03b9\u03b3\u03bc\u03ad\u03bd\u03b1 \u03b7 \u03b7\u03bb\u03b9\u03ba\u03af\u03b1 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b5\u03b3\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b7 \u03c4\u03c9\u03bd 62 \u03b5\u03c4\u03ce\u03bd, \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03bf \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03ad\u03bd\u03b1\u03c1\u03be\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1.<br \/>\n<em><strong>\u0395\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03bf \u03bd\u03ad\u03bf\u03c2 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc\u03c2 \u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03c3\u03b8\u03b5\u03af \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03b7\u03c2 \u0391\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2, \u03b1\u03be\u03b9\u03bf\u03bb\u03bf\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c9\u03c2 \u039c\u03b5\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae 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\u039c\u03bf\u03bb\u03bf\u03bd\u03cc\u03c4\u03b9 \u03c4\u03ad\u03c4\u03bf\u03b9\u03b5\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c0\u03b5\u03c1\u03b9\u03b3\u03c1\u03ac\u03c6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c1\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03ae \u03b4\u03c9\u03c1\u03b5\u03ac\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c4\u03b5\u03c1\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2, \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03bf\u03cd\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03be\u03bf\u03b4\u03bf \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1, \u03c0\u03b1\u03c1\u03ac \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c4\u03b5\u03c1\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b5\u03c4\u03ac \u03c4\u03b7\u03bd \u03ad\u03be\u03bf\u03b4\u03bf \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1.<br \/>\n<strong>2.2.2 \u039a\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03b7 \u00ab\u03c3\u03c5\u03b3\u03ba\u03b1\u03c4\u03ac\u03b8\u03b5\u03c3\u03b7\u00bb \u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u00ab\u03c4\u03b5\u03ba\u03bc\u03b1\u03b9\u03c1\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7\u00bb (constructive obligation).<\/strong><br \/>\n\u038c\u03c4\u03b1\u03bd \u03bc\u03b5 \u03c4\u03b7 \u03c3\u03c5\u03b3\u03ba\u03b1\u03c4\u03ac\u03b8\u03b5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03ac\u03be\u03b7 \u03c4\u03bf 50% \u03c4\u03b7\u03c2 \u03bd\u03cc\u03bc\u03b9\u03bc\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc\u03bb\u03c5\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03bf\u03b9\u03ba\u03b5\u03b9\u03bf\u03b8\u03b5\u03bb\u03ce\u03c2 \u03b1\u03c0\u03bf\u03c7\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b5\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1, \u03b1\u03c5\u03c4\u03cc \u03c3\u03c5\u03bd\u03b9\u03c3\u03c4\u03ac \u03c4\u03b5\u03ba\u03bc\u03b1\u03b9\u03c1\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7, \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b7 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ae \u03b1\u03c5\u03c4\u03ae \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03ba\u03b1\u03bd\u03cc\u03bd\u03b1 \u03ba\u03b1\u03b9 \u03cc\u03c7\u03b9 \u03bc\u03cc\u03bd\u03bf \u03c3\u03b5 \u03bc\u03b5\u03bc\u03bf\u03bd\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2. \u03a3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ae \u03b7 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03cc\u03c3\u03b1 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b8\u03b7\u03ba\u03b1\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 2.2.1.<br \/>\n<strong>2.2.3 \u039a\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c6\u03b1\u03c4\u03bf \u03c0\u03b1\u03c1\u03b5\u03bb\u03b8\u03cc\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03c7\u03ce\u03c1\u03b7\u03c3\u03b1\u03bd \u03bf\u03b9\u03ba\u03b5\u03b9\u03bf\u03b8\u03b5\u03bb\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03b1\u03c0\u03cc \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ae.<\/strong><br \/>\n\u0395\u03ac\u03bd, \u03c0\u03b1\u03c1\u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03b7 \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03af\u03b1 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b5\u03bb\u03b8\u03cc\u03bd\u03c4\u03bf\u03c2, \u03c4\u03b5\u03ba\u03bc\u03b7\u03c1\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 \u03b3\u03b9\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd, \u03b7 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03c4\u03bf\u03c5\u03c2 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03cc\u03c3\u03b1 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b8\u03b7\u03ba\u03b1\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 2.2.1.<\/p>\n<p><strong>3. \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u0394\u03b9\u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u0394\u039b\u03a0 19 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0394\u03b9\u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03b9\u03ce\u03bd \u03c4\u03c9\u03bd \u0394\u03b9\u03b5\u03b8\u03bd\u03ce\u03bd \u03a0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03c5\u03bd \u03c4\u03b1 \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ac \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1:<\/strong><br \/>\n\u0397 \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03b7\u03c2 \u0394\u03b9\u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u0394\u039b\u03a0 19 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0394\u03b9\u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03b9\u03ce\u03bd \u03c4\u03c9\u03bd \u0394\u03b9\u03b5\u03b8\u03bd\u03ce\u03bd \u03a0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 (IFRIC) \u03b1\u03c6\u03bf\u03c1\u03ac \u03ba\u03b1\u03c4\u2019 \u03b1\u03c1\u03c7\u03ac\u03c2 \u03c4\u03b9\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03c5\u03bd \u03c4\u03bf \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c4\u03c9\u03bd \u0394\u03b9\u03b5\u03b8\u03bd\u03ce\u03bd \u03a0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u0391\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2.<br \/>\n\u039b\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03cc\u03bc\u03c9\u03c2 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03cc\u03c4\u03b9 \u03b7 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03b7\u03c2 IFRIC \u03b4\u03b5\u03bd \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b1\u03be\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2 \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03bc\u03ad\u03c4\u03c1\u03b7\u03c3\u03b7 \u03b1\u03c5\u03c4\u03ce\u03bd, \u03b1\u03bb\u03bb\u03ac \u03bc\u03cc\u03bd\u03bf \u03bc\u03b5 \u03c4\u03bf \u03c0\u03cc\u03c4\u03b5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03b7 \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf\u03bd \u03c7\u03c1\u03cc\u03bd\u03bf \u03b1\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03c4\u03b9\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2, \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03b7\u03c2 \u03b8\u03b5\u03bc\u03b5\u03bb\u03b9\u03ce\u03b4\u03bf\u03c5\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b4\u03bf\u03c7\u03ae\u03c2 \u03c4\u03bf\u03c5 \u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03c5 (accrual assumption) \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03b1\u03c5\u03c4\u03cc\u03c3\u03b7\u03bc\u03b7 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b1 \u03b4\u03cd\u03bf \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03b1 (\u0394\u03a0\u03a7\u0391 \u03ba\u03b1\u03b9 \u0395\u039b\u03a0) \u03ba\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03c4\u03b1 \u0395\u039b\u03a0 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03c5\u03bd 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\u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03ac\u03c1\u03b8\u03c1\u03c9\u03bd 22 \u03ba\u03b1\u03b9 28 \u03c4\u03bf\u03c5 \u039d.4308\/2014.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0397 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03a4\u03c5\u03c0\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u0395\u03bb\u03ad\u03b3\u03c7\u03c9\u03bd (\u0395\u039b\u03a4\u0395), \u03c3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03ac\u03c3\u03ba\u03b7\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c4\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03c4\u03b7\u03bd \u03c5\u03c0\u2019\u03b1\u03c1. 211\/1\/27-12-2021 \u0391\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 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