Professional Documents
Culture Documents
,
(consolidated financial statements)
.
,
, ,
()
.
.
,
,
(....), (...).
.
,
.
.
.
.
.
, .
.
,
, .
,
.
.
. , , - galifianakis@staff.teicrete.gr
, ( ) 20%
,
(
50%).
,
.
.
.
.
,
,
....
:
1) (-
(Full
Method of Consolidation) .
27,
( ),
,
. , .
:
, ,
()
.
-
2)
)
.
.
.
. , , - galifianakis@staff.teicrete.gr
4)
5)
6)
,
.
( ), (-) /
,
, .
.
7) ,
.
8)
(.. 31/12 ).
,
.
9)
,
,
.
10)
,
.
11)
, (functional currency) .
spot ,
. , , - galifianakis@staff.teicrete.gr
3)
.
.
.
.
.
.
(Proportionate Method of Consolidation)
. ,
-
. ,
. ,
, ,
.
,
. ,
, :
)
(line - by - line proportionate
method of consolidation),
) (equity method
of consolidation)
(.
).
:
,
,
,
.
(line-by-line)
,
.
50%50%.
, -
. , , - galifianakis@staff.teicrete.gr
(Equity Method of Consolidation) .
.
,
.
:
, ,
. , ,
() ,
(-) ,
,
,
.
, ,
.
:
(-)
(-)
50% 50% .
, ,
.
,
.
,
.
.
,
( ).
. , , - galifianakis@staff.teicrete.gr