FISCAL FLOWS
Amounts in Thousand Drs
S/N
A
A
100
101
102
103
104
105
106
107
108
109
110
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
A
300
301
302
303
304
305
Analysis
Fiscal flows from regular (functional) activities
Fiscal inflows
Sales
Other utilization profits
Special and non-organic profits
Former uses profits
Credit interests (deposits etc)
Bonds profits
Bonds sales
Liabilities reduction
Excluding:
Bonds purchase
Liabilities increase
Total Fiscal Inflows (A100)
Fiscal outflows
Cost of vended
Administrative expenses
Research-development expenses
Disposition expenses
Short-time activity / stagnancy expenses
Other expenses
Reserve funds increase
Transitional profits accounts increase
Transitional losses accounts reduction
Short-term liabilities reduction (ex. Banks)
Excluding:
Reserve funds reductions
Transitional profits accounts reduction
Transitional losses accounts increase
Short-term liabilities increase (ex. Banks)
Total Fiscal Outflows (A200)
Fiscal outflows of taxes
Income taxes
Non embodied taxes to functional cost
Tax differences from financial inspection
Tax liabilities reduction – charges
Excluding:
Tax liabilities increase – charges
Total Fiscal Tax outflows (A300)
Fiscal flows from regular (functional) activities
(A100-A200-A300) =A
Fin. Use
2000
2.479.362
242.205
32.060
102.655
6.581
150.302
674.777
284.217
172.532
3.231.193
1.934.509
135.896
413.977
26.854
101.733
61.403
1.443
6.974
2.665.955
13.393
13.393
551.845
Former Use
Amounts in Thousand Drs
Analysis
S/N
B
B
C
100
101
102
103
104
105
106
Fiscal flows from Investing activities
Fiscal inflows
Incorporeal estates sales
Incorporated estates sales
Estate shares and titles sales
Long term liabilities decrease
Estate shares and titles profits
Credit interests (long term etc. liabilities)
200
201
202
203
204
205
Total Fiscal Inflows (B100)
Fiscal outflows
Incorporeal estates purchase
Incorporated estates purchase
Estate shares and titles purchase
Long term liabilities increase
Installation expenses increase
100
101
102
103
104
200
201
202
203
204
205
206
207
208
Total Fiscal Outflows (B200)
Fiscal flows from investing activities
(B100-B200) =B
Fiscal flows from financing activities
Fiscal inflows
Revenue from capital stock increase and differences
Revenue of fixed assets subvention
Long term liabilities increase
Short term liabilities increase (Bank accounts)
Total of Fiscal Inflows (C100)
Fiscal outflows
Capital stock decrease (return)
Fixed assets subvention return
Long term liabilities reduction
Short term liabilities reduction (Bank accounts)
Paid interests
Paid dividends
Profit distribution to personnel
Board salaries from use profits
Total Fiscal Outflows (C200)
Fiscal Inflows from financial activities
(C100 - C200) = C
COMPANY FISCAL FLOWS
Fin. Use
Former Use
7.650
7.650
254.448
627
27.332
282.407
-274.757
2000
34.811
34.811
98.185
108.981
67.567
274.733
-239.922
37.166
(Algebraic sum A+B+C)
PLUS: AVAILABLE FINANCES
95.599
OF USE BEGINNING
AVAILABLE FINANCES AT END OF USE
133.765
THE BOARD CHAIRMAN
THE BOARD VICE
CHAIRMAN
THE ACCOUNTANT MANGER
THOMAS E. HATZIKRANIOTIS
ID N004855/93
MARIA N. ZAROGIANNI
ID P514842/90
KATSANTONIS F. VASILIOS
ID L026381/79
CERTIFICATE OF THE SWORN INSPECTOR – ACCOUNTANT
We inspected the above statement of Fiscal Flows of the Body Corporate “SONS E.
HATZIKRANIOTI – FLOUR INDUSTRY OF TIRNAVOS SA” of the use 2000 and we
ascertain that it is the one mentioned at the certificate of financial statement inspection on 22
May 2001.
We believe that the above-mentioned statement of Fiscal Flows reflects the Fiscal inflows and
outflows from the above company’s activities.
Tirnavos 18 may 2001
THE SWORN INSPECTOR – ACCOUNTANT
EVAGGELIA MIHALOPOULOU – ZOUVIA
REC. NO 11361