The Wayback Machine - https://web.archive.org/web/20250907113857/https://www.scribd.com/document/73733606/%CE%94%CE%9B%CE%A0-27-GLOBAL
0% found this document useful (0 votes)
231 views8 pages

ΔΛΠ 27-GLOBAL

ΔΛΠ 27 ­ ΕΝΟΠΟΙΗΜΕΝΕΣ ΚΑΙ ΞΕΧΩΡΙΣΤΕΣ ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ, IAS 27 (Greek Version)

Uploaded by

sisdrak
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
0% found this document useful (0 votes)
231 views8 pages

ΔΛΠ 27-GLOBAL

ΔΛΠ 27 ­ ΕΝΟΠΟΙΗΜΕΝΕΣ ΚΑΙ ΞΕΧΩΡΙΣΤΕΣ ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ, IAS 27 (Greek Version)

Uploaded by

sisdrak
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 8

27 -

2.
()
2.1

,
.
, , .
, 2.2,
27.

2.2
:
()
,
, ,
, -
()
(
, )
() , ,

,
() , ,
.
, ( ),
, 5.1, 5.2 9.1.

3.
3.1
.
, ( )
5,
( 5).

30. 27 -

Globaltraining

27 -


. (
8).
,
, ,
.

3.2
, , ,
.
, ,
:
()

()

() ()
,
()

.

1 - ..
.. 100 1 100
1 5%.
:
A A.E.
60
.. ( ).
..
40 100
.. ( ).

:
E .. ..

Globaltraining

27 - 30.

27 -
3.3
(),
(),
, ,
, ,
( ).
,
,
/
.
, ..,

.

, (
,
)
,
( )
.

3.4 : 27
3.4
.

27 28.
3.4,
( ).
()

1: (out of the
money)
80% 20%
. .
( )
( )

. ,
80% .

.

30.10 27 -

Globaltraining

27 -

80%

20%

40%

20%

40%

,

,
.
27,
.
()

2:
, 40%, 30% 30%
. .
, , 20% (
10% )
. ,
20% , ,
20% .

Globaltraining

27 - 30.11

27 -

40%
+10%
+10%
= 60%

30%
-10%
= 20%

30%
-10%
= 20%

,
.
27
.
()

3:

, 25%, 35% 40%
. .
, , ,

.
, ,
. ,
51% (
23% 26% ).

25%
+12%
+14%
= 51%

35%
-12%
= 23%

40%
-14%
= 26%

30.12 27 -

Globaltraining

27 -

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


, .
,
27, , , .
()

4: T
, 33.3% .
. , ,
, 2 .
, ,
, ,
.

.

33.3%
+ ?%
= 50% +

33.3%

33.3%

,
27 28, .
.

Globaltraining

27 - 30.13

27 -
()

5:
55% 45%
. . ,
, .

, ,

. , 70%
30%.

55%
-25%
= 30%

45%
+25%
= 70%


,
.
,
.
,
27 28, , , .

.

4.
4.1
,
, , , ,
.

30.14 27 -

Globaltraining

27 -
4.2

, :
()

()
,
()

.
:

(i)

(ii)


3,


.

,


.

4.3

3 ( 2008)
:
() ( )
(
) (
3 2008)
() ( )
(
3 2008). 100%
(
).
3
.

. ,

(gross-up)

Globaltraining

27 - 30.15

You might also like