MEDICON ΕΛΛΑΣ A.E
Στοιχεία και Πληροφορίες βάσει ΕΚ, MEDICON ΕΛΛΑΣ ΑΝΩΝΥΜΗ ΕΤΑΙΡΙΑ (2005/Εξαμηνιαία/Ενοποιημένη)
| MEDICON ΕΛΛΑΣ ΑΝΩΝΥΜΗ ΕΤΑΙΡΙΑ
Στοιχεία Οικονομικών Καταστάσεων Βάσει ΔΛΠ Βάσει του κανονισμού του Χ.Α. και της υπ' αρίθμ.17/336/21.04.2005 (ΦΕΚ 614Β΄- 10.5.05) απόφασης της Ε.Κ. |
| MEDICON ΕΛΛΑΣ ΑΝΩΝΥΜΗ ΕΤΑΙΡΙΑ | ||
| 16439/06/Β/88/24 | ||
| ΜΕΛΙΤΩΝΑ 5-7 153 44 - ΓΕΡΑΚΑΣ - Νομαρχία(ή Πρωτοδικείο) : | ||
| ΜΕΛΙΤΩΝΑ 5-7 153 44 - ΓΕΡΑΚΑΣ | ||
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Στοιχεία και πληροφορίες περιόδου από
01/01/2005
έως
30/06/2005
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Οι ενδιάμεσες οικονομικές καταστάσεις και η Έκθεση Επισκόπησης του Ορκωτού Ελεγκτή Λογιστή αναρτώνται στη διεύθυνση διαδικτύου της εταιρίας http://www.mediconsa.com. Προκειμένου ο αναγνώστης να σχηματίσει πληρέστερη εικόνα για την οικονομική θέση και τα αποτελέσματα της MEDICON ΕΛΛΑΣ ΑΝΩΝΥΜΗ ΕΤΑΙΡΙΑ οφείλει να ανατρέξει στη διεύθυνση διαδικτύου της. |
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| Τύπος Περιόδου: | Περιοδική Εξάμήνου ΕΝΟΠΟΙΗΜΕΝΗ | |
| Εταιρική Χρήση: | 2005 | |
| Ορκωτός Λογιστής: | ΒΑΡΘΑΛΙΤΗΣ Ι. ΓΕΩΡΓΙΟΣ 10251 ΣΟΛ ΑΕΟΕ |
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Τύπος Έκθεσης Επισκόπησης: | Α ΕΚΘΕΣΗ ΕΛΕΓΧΟΥ ΜΕ ΣΥΜΦΩΝΗ ΓΝΩΜΗ |
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| Δημοσιεύση σε εφημερίδα: | ΚΕΡΔΟΣ 29/09/2005 | |
| Όλα τα ποσά εκφράζονται σε ΕΥΡΩ | ||
| Ημ/νία έγκρισης από ΔΣ: | 23/09/2005 | |
| Σύνθεση ΔΣ: | ||
| ΣΤΟΙΧΕΙΑ ΙΣΟΛΟΓΙΣΜΟY | |||
| 30/06/2005 | 31/12/2004 | ||
| 1000 | ΕΝΕΡΓΗΤΙΚΟ | ||
| 2000 | Πάγια στοιχεία Ενεργητικού | 6.534.789,62 | 6.812.064,09 |
| 3000 | Αποθέματα | 2.564.472,98 | 2.759.838,65 |
| 4000 | Απαιτήσεις από πελάτες | 28.390.589,95 | 30.143.562,24 |
| 5000 | Λοιπά στοιχεία ενεργητικού | 3.780.660,14 | 3.210.251,87 |
| 6000 | ΣΥΝΟΛΟ ΕΝΕΡΓΗΤΙΚΟΥ | 41.270.512,69 | 42.925.716,85 |
| 7000 | ΠΑΘΗΤΙΚΟ | ||
| 8000 | Μακροπρόθεσμες υποχρεώσεις | 433.872,13 | 1.126.602,71 |
| 9000 | Βραχυπρόθεσμες τραπεζικές Υποχρεώσεις | 20.139.682,36 | 21.444.132,13 |
| 10000 | Λοιπές βραχυπρόθεσμες υποχρεώσεις | 4.421.808,93 | 3.725.475,69 |
| 11000 | Σύνολο υποχρεώσεων (α) | 24.995.363,42 | 26.296.210,53 |
| 12000 | Καθαρή Θέση μετόχων Εταιρίας | 16.131.344,26 | 16.606.782,87 |
| 13000 | Δικαιώματα Μειοψηφίας | 143.805,01 | 22.723,45 |
| 14000 | Σύνολο Καθαρής Θέσης (β) | 16.275.149,27 | 16.629.506,32 |
| 15000 | ΣΥΝΟΛΟ ΠΑΘΗΤΙΚΟΥ (α) + (β) | 41.270.512,69 | 42.925.716,85 |
| ΣΤΟΙΧΕΙΑ ΚΑΤΑΣΤΑΣΗΣ ΑΠΟΤΕΛΕΣΜΑΤΩΝ ΠΕΡΙΟΔΟΥ | |||||
| 01/01/2005 | 01/01/2004 | 01/04/2005 | 01/04/2004 | ||
| 30/06/2005 | 30/06/2004 | 30/06/2005 | 30/06/2004 | ||
| 1000 | Κύκλος Εργασιών | 9.283.200,0200 | 8.214.322,3200 | 6.014.628,2100 | 4.564.118,8800 |
| 2000 | Μικτά κέρδη / (ζημιές) | 6.921.291,1700 | 6.301.120,2800 | 4.472.685,7100 | 3.530.743,4100 |
| 3000 | Κέρδη / (ζημιές) προ φόρων, χρηματοδοτικών και επενδυτικών αποτελεσμάτων | 2.258.465,3100 | 2.376.982,2100 | 1.595.744,1400 | 1.606.115,4000 |
| 4000 | Κέρδη / (ζημιές) προ φόρων, χρηματοδοτικών, επενδυτικών αποτελεσμάτων και αποσβέσεων | 2.664.017,1600 | 2.735.070,2300 | 1.774.064,3900 | 1.805.100,0600 |
| 5000 | Κέρδη / (ζημιές) προ φόρων | 1.666.596,2300 | 1.607.440,6700 | 1.156.501,4200 | 1.176.937,1200 |
| 6000 | Μείον φόροι | -556.974,4600 | -755.300,5700 | -333.399,8300 | -549.923,9600 |
| 7000 | Κέρδη / (ζημιές) μετά από φόρους | 1.109.621,7700 | 852.140,1000 | 823.101,5900 | 627.013,1600 |
| 8000 | Κατανέμονται σε: | ||||
| 9000 | Μετόχους Εταιρίας | 965.816,7600 | 875.781,5400 | 761.505,2200 | 603.058,1500 |
| 10000 | Δικαιώματα Μειοψηφίας | 143.805,0100 | -23.641,4400 | 61.596,3700 | 23.955,0100 |
| 11000 | Κέρδη μετά από φόρους ανά μετοχή ? βασικά (σε €) | 0,2300 | 0,2000 | 0,1900 | 0,1500 |
| ΣΤΟΙΧΕΙΑ ΚΑΤΑΣΤΑΣΗΣ ΜΕΤΑΒΟΛΩΝ ΚΑΘΑΡΗΣ ΘΕΣΗΣ ΠΕΡΙΟΔΟΥ | |||
| 30/06/2005 | 30/06/2004 | ||
| 1000 | Καθαρή θέση έναρξης περιόδου (1.01.200Χ και 1.01.200Χ-1 αντίστοιχα) | 16.629.506,32 | 15.072.335,03 |
| 2000 | Αύξηση / (μείωση) μετοχικού κεφαλαίου | ||
| 3000 | Διανεμηθέντα μερίσματα | -1.463.978,82 | -1.909.406,57 |
| 4000 | Καθαρό εισόδημα καταχωρημένο απ’ ευθείας στην καθαρή θέση | ||
| 5000 | Κέρδη / (ζημιές) της περιόδου μετά από φόρους | 1.109.621,77 | 852.140,10 |
| 6000 | Αγορές (πωλήσεις) ιδίων μετοχών | ||
| 7000 | Καθαρή θέση λήξης περιόδου (30.06.2005 και 30.06.2004 αντίστοιχα) | 16.275.149,27 | 14.015.068,56 |
| ΣΤΟΙΧΕΙΑ ΚΑΤΑΣΤΑΣΗΣ ΤΑΜΕΙΑΚΩΝ ΡΟΩΝ | |||
| 01/01/2005 | 01/01/2004 | ||
| 30/06/2005 | 30/06/2004 | ||
| 1000 | Λειτουργικές δραστηριότητες | ||
| 2000 | Κέρδη προ φόρων | 1.666.596,23 | 1.607.440,67 |
| 3000 | Πλέον / μείον προσαρμογές για: | ||
| 4000 | Αποσβέσεις | 405.551,85 | 358.088,02 |
| 5000 | Προβλέψεις | -185.162,01 | 354.322,40 |
| 6000 | Συναλλαγματικές διαφορές | ||
| 7000 | Αποτελέσματα (έσοδα, έξοδα, κέρδη και ζημιές) επενδυτικής δραστηριότητας | ||
| 8000 | Χρεωστικοί τόκοι και συναφή έξοδα | 585.951,69 | 595.300,71 |
| 9000 | Πλέον/ μείον προσαρμογές για μεταβολές λογαριασμών κεφαλαίου κίνησης ή που σχετίζονται με τις λειτουργικές δραστηριότητες: | ||
| 10000 | Μείωση / (αύξηση) αποθεμάτων | 195.365,67 | 279.819,89 |
| 11000 | Μείωση / (αύξηση) απαιτήσεων | 1.725.902,01 | -3.546.678,96 |
| 12000 | (Μείωση) / αύξηση υποχρεώσεων (πλην τραπεζών) | -1.332.188,62 | -1.331.243,83 |
| 13000 | Μείον: | ||
| 14000 | Χρεωστικοί τόκοι και συναφή έξοδα καταβεβλημένα | ||
| 15000 | Καταβεβλημένοι φόροι | ||
| 16000 | Σύνολο εισροών / (εκροών) από λειτουργικές δραστηριότητες (α) | 3.062.016,82 | -1.682.951,10 |
| 17000 | Επενδυτικές δραστηριότητες | ||
| 18000 | Απόκτηση θυγατρικών, συγγενών, κοινοπραξιών και λοιπών επενδύσεων | 350.000,00 | 450.000,00 |
| 19000 | Αγορά ενσώματων και άϋλων παγίων περιουσιακών στοιχείων | -128.277,38 | -503.354,80 |
| 20000 | Εισπράξεις από πωλήσεις ενσώματων και άϋλων παγίων | ||
| 21000 | Τόκοι εισπραχθέντες | 5.917,39 | 174.240,83 |
| 22000 | Μερίσματα εισπραχθέντα | ||
| 23000 | Σύνολο εισροών / (εκροών) από επενδυτικές δραστηριότητες (β) | 227.640,01 | 120.886,03 |
| 24000 | Χρηματοδοτικές δραστηριότητες | ||
| 25000 | Εισπράξεις από αύξηση μετοχικού κεφαλαίου | ||
| 26000 | Εισπράξεις από εκδοθέντα / αναληφθέντα δάνεια | ||
| 27000 | Εξοφλήσεις δανείων | -2.396.318,85 | 1.265.089,49 |
| 28000 | Εξοφλήσεις υποχρεώσεων από χρηματοδοτικές μισθώσεις (χρεολύσια) | ||
| 29000 | Μερίσματα πληρωθέντα | ||
| 30000 | Σύνολο εισροών / (εκροών) από χρηματοδοτικές δραστηριότητες (γ) | -2.396.318,85 | 1.265.089,49 |
| 31000 | Καθαρή αύξηση / (μείωση) στα ταμειακά διαθέσιμα και ισοδύναμα περιόδου (α) + (β) + (γ) | 893.337,98 | -296.975,58 |
| 32000 | Ταμειακά διαθέσιμα και ισοδύναμα έναρξης περιόδου | 315.679,55 | 465.954,06 |
| 33000 | Ταμειακά διαθέσιμα και ισοδύναμα λήξης περιόδου | 1.209.017,53 | 168.978,48 |
| ΠΡΟΣΘΕΤΑ ΣΤΟΙΧΕΙΑ ΚΑΙ ΠΛΗΡΟΦΟΡΗΣΗ |
| Η συνολική επίπτωση των παρατηρήσεων της έκθεσης επισκόπησης του ορκωτού ελεγκτή λογιστή στην καθαρή θέση και τα αποτελέσματα περιόδου της Εταιρίας, σε περίπτωση που ο τύπος της Έκθεσης είναι με παρατηρήσεις που επηρεάζουν τη γνώμη του ελεγκτή. Σε περίπτωση δε που ο ορκωτός ελεγκτής λογιστής, εκφέρει αρνητική γνώμη ή αρνείται να εκφέρει γνώμη, παρατίθεται ο λόγος της άρνησης. |
| Δεν υπάρχουν παρατηρήσεις |
| Οι ανέλεγκτες φορολογικά χρήσεις |
| Η εταιρεία έχει ελεγχθεί από τις φορολογικές αρχές μέχρι και τη χρήση 1999, η Medicon ΕΠΕ μέχρι και τη χρήση 2002 και η ΠΛΗΡΟΦΟΡΙΚΗ ΕΛΛΑΔΟΣ ΕΠΕ μέχρι και τη χρήση 2001 και για τις μη ελεγχείσες χρήσεις έχει σχηματίσει σχετική πρόβλεψη. |
| Σε περίπτωση που σημειώθηκε μεταβολή στις λογιστικές μεθόδους ή στις λογιστικές εκτιμήσεις, αναφέρεται το είδος της μεταβολής και η επίπτωση, εφόσον είναι σημαντική, στα αποτελέσματα και στην καθαρή θέση της Εταιρίας της τρέχουσας περιόδου. |
| Οι ενδιάμεσες Οικονομικές Καταστάσεις τόσο της εταιρίας όσο και του Ομίλου είναι βασισμένες στις οικονομικές καταστάσεις που καταρτίζει η εταιρία και ο Όμιλος προσαρμοσμένες με τις κατάλληλες εξωλογιστικές εγγραφές, προκειμένου να προσαρμοστούν στα ΔΛΠ. Οι βασικές λογιστικές αρχές που ακολουθήθηκαν για την κατάρτιση των οικονομικών καταστάσεων είναι ίδιες με αυτές του Ισολογισμού της 31/12/2004. |
| Σε περίπτωση εταιρικών γεγονότων όπως εξαγορά, συγχώνευση άλλης εταιρίας ή κλάδου, απόσχιση κλάδου, αναδιάρθρωση και διακοπή εκμετάλλευσης, αναφέρεται το γεγονός. Επιπλέον, στην περίπτωση που τα εν λόγω γεγονότα επέφεραν μεταβολή συνολικά σε ποσοστό άνω του 25%, στον κύκλο εργασιών, ή / και στα αποτελέσματα, ή / και στην καθαρή θέση της Εταιρίας στην τρέχουσα περίοδο, αναφέρεται η επίπτωση στα παραπάνω μεγέθη (ποσό και ποσοστό). |
| Δεν υπάρχουν |
| Σε περίπτωση αλλαγής της οικονομικής χρήσης της Εταιρίας, αναφέρεται το γεγονός και οι λόγοι της αλλαγής, με επισήμανση στη μη συγκρισιμότητα των οικονομικών στοιχείων της τρέχουσας περιόδου σε σχέση με την προηγούμενη περίοδο. Επιπλέον παρατίθενται τα βασικά μεγέθη (κύκλος εργασιών, αποτελέσματα μετά από φόρους, καθαρή θέση), της τρέχουσας περιόδου με τα αντίστοιχα συγκρίσιμα της προηγούμενης περιόδου. |
| Δεν υπάρχει. |
| Το ποσό των υφιστάμενων εμπράγματων βαρών. |
| 880410,86 |
| Οι πάσης φύσεως επίδικες ή υπό διαιτησία διαφορές της Εταιρίας, καθώς και αποφάσεις δικαστικών ή διαιτητικών οργάνων που ενδέχεται να έχουν σημαντική επίπτωση στην οικονομική κατάσταση ή λειτουργία της. |
| Δεν υπάρχουν |
| Ο αριθμός του απασχολούμενου προσωπικού στο τέλος της τρέχουσας χρήσης - Μόνιμο Προσωπικό. |
| 130 |
| Ο αριθμός του απασχολούμενου προσωπικού στο τέλος της προηγούμενης χρήσης - Μόνιμο Προσωπικό. |
| Ο αριθμός του απασχολούμενου προσωπικού στο τέλος της τρέχουσας χρήσης - Εποχικό Προσωπικό. |
| Ο αριθμός του απασχολούμενου προσωπικού στο τέλος της προηγούμενης χρήσης - Εποχικό Προσωπικό. |
| Τα ποσά των πωλήσεων και αγορών σωρευτικά από την έναρξη της οικονομικής χρήσης και τα υπόλοιπα των απαιτήσεων και υποχρεώσεων της Εταιρίας στη λήξη της τρέχουσας περιόδου, που έχουν προκύψει από συναλλαγές της με τα συνδεδεμένα, κατά την έννοια του ΔΛΠ 24, προς αυτήν μέρη. |
| Πωλήσεις προς συνδεδεμένα μέρη |
| 0 |
| Αγορές από συνδεδεμένα μέρη |
| 0 |
| Απαιτήσεις από συνδεδεμένα μέρη |
| 0 |
| Υποχρεώσεις προς συνδεδεμένα μέρη |
| 0 |
| Σε περίπτωση που στην τρέχουσα περίοδο η Εταιρία παύει να καταρτίζει ενοποιημένες οικονομικές καταστάσεις, αναφέρεται το γεγονός και η αιτία που το προκάλεσε. |
| Δεν υπάρχει. |
| Κάθε άλλη ουσιώδης για τους επενδυτές πληροφορία ως προς τη χρηματοοικονομική κατάσταση και την πορεία των δραστηριοτήτων της Εταιρίας μέχρι την ημερομηνία δημοσίευσης των περιοδικών οικονομικών καταστάσεων. |
| Δεν υπάρχει. |
| ΕΤΑΙΡΙΕΣ ΣΤΙΣ ΕΝΟΠΟΙΗΜΕΝΕΣ ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ΤΩΝ ΟΠΟΙΩΝ ΠΕΡΙΛΑΜΒΑΝΕΤΑΙ Η ΟΙΚΙΑ ΟΙΚΟΝΟΜΙΚΗ ΚΑΤΑΣΤΑΣΗ | |||
| Επωνυμία Εταιρίας | Χώρα Έδρας | Ποσοστό Συμ. | Μέθ. Ενσωμ. |
| ΣΤΑΚΟΔ 2003 | |||
| Κωδικός | Περιγραφή | Ποσό | Ποσοστό |
| 514.6 | Χονδρικό εμπόριο φαρμακευτικών προϊόντων | 9.283.200,02 | 100,0000 |
| ΠΡΟΣΘΕΤΑ ΣΤΟΙΧΕΙΑ ΚΑΙ ΠΛΗΡΟΦΟΡΗΣΗ (ΓΙΑ ΕΝΟΠΟΙΗΜΕΝΕΣ ΚΑΤΑΣΤΑΣΕΙΣ ΜΟΝΟ) |
| Eιδική αναφορά σε τυχόν μεταβολή της μεθόδου ενσωμάτωσης κάποιας εταιρίας ή κοινοπραξίας από χρήση σε χρήση ή από περίοδο σε περίοδο, και επεξήγηση του λόγου αλλαγής της μεθόδου ενσωμάτωσης. |
| Ολική ενοποίηση |
| Η επωνυμία των εταιριών και κοινοπραξιών που ενσωματώθηκαν στις ενοποιημένες οικονομικές καταστάσεις για πρώτη φορά στην τρέχουσα περίοδο/ χρήση ενώ δεν είχαν ενσωματωθεί στην προηγούμενη περίοδο / χρήση με σύντομη επεξήγηση του λόγου έναρξης της ενσωμάτωσής τους. |
| Δεν υπάρχουν. |
| Η επωνυμία των εταιριών και κοινοπραξιών που δεν ενσωματώθηκαν στις ενοποιημένες οικονομικές καταστάσεις στην τρέχουσα περίοδο/χρήση ενώ είχαν ενσωματωθεί στην προηγούμενη περίοδο/χρήση, με σύντομη επεξήγηση του λόγου μη ενσωμάτωσής τους. |
| Δεν υπάρχουν. |
| Σε περιπτωση έναρξης ή παύσης ενσωμάτωσης στις ενοποιημένες οικονομικές καταστάσεις ή μεταβολής της μεθόδου ενσωμάτωσης εταιριών ή κοινοπραξιών, που επέφεραν μεταβολή συνολικά σε ποσοστό άνω του 25% στον κύκλο εργασιών, ή / και στα αποτελέσματα μετά από φόρους, ή / και στην καθαρή θέση της Εταιρίας στην τρέχουσα περίοδο/χρήση, αναφέρεται η επίπτωση στα παραπάνω μεγέθη (ποσό και ποσοστό). |
| Δεν υπάρχουν. |
| ΕΤΑΙΡΙΕΣ ΠΟΥ ΠΕΡΙΛΑΜΒΑΝΟΝΤΑΙ ΣΤΗΝ ΕΝΟΠΟΙΗΣΗ | ||||||
| Επωνυμία Εταιρίας | Χώρα Κατ. Έδρας | Άμεσο Ποσ. Συμ. | Έμμεσο Ποσ. Συμ. | Μεθ. Ενσωμάτωσης | Πρώτη Φορά | Αλλ. Μεθ. Εν. |
| MEDICON EΠΕ | ΕΛΛΑΔΑ | 42,6300 | 0,0000 | ολική | ΟΧΙ | ΟΧΙ |
| ΠΛΗΡΟΦΟΡΙΚΗ ΕΛΛΑΔΟΣ ΕΠΕ | ΕΛΛΑΔΑ | 50,9800 | 0,0000 | ολική | ΟΧΙ | ΟΧΙ |
| ΠΙΝΑΚΑΣ ΠΡΟΣΑΡΜΟΓΩΝ ΜΕΤΑΞΥ ΔΛΠ ΚΑΙ ΕΛΠ | ||
| 01/01/2005 | 01/01/2004 | |
| Σύνολο ιδίων κεφαλαίων σύμφωνα με το ΕΛΠ | 14.893.153,23 | 14.249.045,94 |
| Προσαρμογές της Καθαρής θέσης με βάσει τα Διεθνή Λογιστικά Πρότυπα | 1.736.353,09 | 823.289,09 |
| Καθαρή θέση σύμφωνα με τα Διεθνή Λογιστικά Πρότυπα | 16.629.506,32 | 15.072.335,03 |
| Σχόλια Εταιρίας |
| Έκθεση επισκόπησης/ελέγχου ορκωτών ελεκγτών λογιστών (ΕΛΛΗΝΙΚΑ) |
| Συνδυασμένη έκθεση επισκόπησης επί ενοποιημένων και μη ενοποιημένων ενδιάμεσων οικονομικών καταστάσεων με σύμφωνη γνώμη ορκωτού ελεγκτή λογιστή Προς τους κ.κ. Μετόχους της Ανώνυμης Εταιρείας «ΑΥΤΟΜΑΤΟΙ ΑΝΑΛΥΤΕΣ ΚΑΙ ΔΙΑΓΝΩΣΤΙΚΑ ΑΝΤΙΔΡΑΣΤΗΡΙΑ ΜEDICON HELLAS ΑΝΩΝΥΜΗ ΕΤΑΙΡΕΙΑ» Επισκοπήσαμε τις συνημμένες ενδιάμεσες οικονομικές καταστάσεις καθώς και τις ενοποιημένες ενδιάμεσες οικονομικές καταστάσεις της ανώνυμης εταιρείας «ΑΥΤΟΜΑΤΟΙ ΑΝΑΛΥΤΕΣ ΚΑΙ ΔΙΑΓΝΩΣΤΙΚΑ ΑΝΤΙΔΡΑΣΤΗΡΙΑ ΜEDICON HELLAS ΑΝΩΝΥΜΗ ΕΤΑΙΡΕΙΑ», της εξαμηνιαίας περιόδου που έληξε την 30η Ιουνίου 2005. Η ευθύνη της σύνταξης των ενδιάμεσων οικονομικών καταστάσεων βαρύνει τη διοίκηση της εταιρείας. Η επισκόπησή μας διενεργήθηκε σύμφωνα με το Ελληνικό Πρότυπο Επισκόπησης, που είναι εναρμονισμένο με το αντίστοιχο Διεθνές Πρότυπο Επισκόπησης. Η κριτική αξιολόγηση των παρατιθέμενων στις ενδιάμεσες οικονομικές καταστάσεις, καθώς και στις ενοποιημένες οικονομικές καταστάσεις, στοιχείων και πληροφοριών και η εξασφάλιση επαρκών επεξηγήσεων επί των θεμάτων που θέσαμε στις οικονομικές και λογιστικές υπηρεσίες της εταιρείας συνθέτουν το κύριο μέρος της εργασίας μας. Το εύρος της εργασίας αυτής είναι ουσιωδώς μικρότερο από την εργασία που επιτελείται στα πλαίσια έκδοσης έκθεσης ελέγχου, όπου ο στόχος είναι η διαμόρφωση και διατύπωση ολοκληρωμένης γνώμης επί των οικονομικών καταστάσεων. Κατά συνέπεια, η παρούσα έκθεση δεν συνθέτει έκθεση ελέγχου. Βασιζόμενοι στη διενεργηθείσα επισκόπηση, επιβεβαιώνουμε ότι δεν έχουν περιέλθει στην αντίληψή μας στοιχεία που θα απαιτούσαν ουσιώδεις διαφοροποιήσεις στις προαναφερόμενες ενδιάμεσες οικονομικές καταστάσεις καθώς και στις ενοποιημένες οικονομικές καταστάσεις, ώστε να εξασφαλισθεί η συμμόρφωσή τους με τα Διεθνή Λογιστικά Πρότυπα, που έχουν υιοθετηθεί από την Ευρωπαϊκή Ένωση. Αθήνα, 26 Σεμπτεμβρίου 2005 Ο Ορκωτός Ελεγκτής Λογιστής Γεώργιος Ι. Βαρθαλίτης Α.Μ.Σ.Ο.Ε.Λ 10251 Σ. Ο. Λ α.ε.ο.ε |
| Έκθεση επισκόπησης/ελέγχου ορκωτών ελεκγτών λογιστών (ΑΓΓΛΙΚΑ) |
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REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountan REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountants Auditors REVIEW REPORT To the Shareholders of MEDICON HELLAS AE We have reviewed the accompanying interim financial statements as well as the interim consolidated financial statements of MEDICON HELLAS AE, as of and for the six-month period ended 30 June 2005. These interim financial statements are the responsibility of the Company's management. We conducted our review in accordance with the Greek Review Standard, which is based on the International Standard on Review Engagements. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the interim financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data, and thus provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements as well as the interim consolidated financial statements do not give a true and fair view in accordance with the International Financial Reporting Standards that have been adopted by the European Union. Athens, 26 September 2005 GEORGIOS I. VARTHALITIS Certified Public Accountant SOEL Reg. No. 10251 SOL S.A. ? Certified Public Accountan |
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| ΜΕΣΟΣ ΣΤΑΘΜΙΣΜΕΝΟΣ ΑΡΙΘΜΟΣ ΜΕΤΟΧΩΝ | ||||
| Τρέχουσα περίοδος (Τ) | Περίοδος Τ-1 | Περίοδος Τ-2 | Περίοδος Τ-3 | Περίοδος Τ-4 |
| 4.178.856,00 | 3.988.908,00 | 3.798.960,00 | 3.453.600,00 | 3.453.600,00 |