{"id":1911,"date":"2026-05-06T13:19:07","date_gmt":"2026-05-06T13:19:07","guid":{"rendered":"https:\/\/opengovai4d.ellak.gr\/?p=1911"},"modified":"2026-05-06T13:25:14","modified_gmt":"2026-05-06T13:25:14","slug":"%ce%ac%cf%81%ce%b8%cf%81%ce%bf-34-%ce%b5%cf%84%ce%ae%cf%83%ce%b9%ce%b5%cf%82-%ce%bf%ce%b9%ce%ba%ce%bf%ce%bd%ce%bf%ce%bc%ce%b9%ce%ba%ce%ad%cf%82-%ce%ba%ce%b1%cf%84%ce%b1%cf%83%cf%84%ce%ac%cf%83%ce%b5","status":"publish","type":"post","link":"https:\/\/opengovai4d.ellak.gr\/en\/%ce%ac%cf%81%ce%b8%cf%81%ce%bf-34-%ce%b5%cf%84%ce%ae%cf%83%ce%b9%ce%b5%cf%82-%ce%bf%ce%b9%ce%ba%ce%bf%ce%bd%ce%bf%ce%bc%ce%b9%ce%ba%ce%ad%cf%82-%ce%ba%ce%b1%cf%84%ce%b1%cf%83%cf%84%ce%ac%cf%83%ce%b5\/","title":{"rendered":"Article 34 Annual financial statements of e-Governance Health and Social Security S.A. \u2013 Replacement of Article 21 of the fifth Law 3607\/2007"},"content":{"rendered":"
\n

Article 21 of the fifth Article of Law 3607\/2007 (Government Gazette, Series I, No 245) on the annual financial statements of IDIKA AE is replaced as follows:<\/p>\n\n\n\n

\"Article 21<\/p>\n\n\n\n

Annual financial statements<\/p>\n\n\n\n

    \n
  1. The annual financial statements of the Company are prepared, as defined in Law 4308\/2014 (A\u0384 251), in accordance with the international financial reporting standards adopted by the European Union, as provided by Regulation (EC) 1606\/2002 of the European Parliament and of the Council of the European Union of 19 July 2002 on the application of international accounting standards (L 243) and the Regulations issued by the European Commission, pursuant to Articles 3 and 6 of the above Regulation. In addition, the parent companies prepare annual consolidated financial statements, in accordance with the above-mentioned Standards, are audited and approved, in accordance with Law 4336\/2015 (Government Gazette, Series I, No 94) and in accordance with any other specific provision regulating these matters. At the end of each financial year, the Board of Directors closes the annual accounts, draws up a detailed inventory of the company\u2019s assets and draws up the annual balance sheet, financial statements and management report, in accordance with the provisions of International Financial Reporting Standards and Law 4548\/2018 (Government Gazette, Series I, No 104) respectively.<\/li>\n\n\n\n
  2. The annual financial statements shall include:<\/li>\n<\/ol>\n\n\n\n

    the balance sheet and the statement of financial position;<\/p>\n\n\n\n

    b) the statement of results,<\/p>\n\n\n\n

    the statement of changes in net worth;<\/p>\n\n\n\n

    the appendix; and<\/p>\n\n\n\n

    e) the cash flow statement.<\/p>\n\n\n\n

    These statements form a single whole, are audited as required by Law 4336\/2015 and clearly present the true and fair view of the Company's asset structure, financial position and profit and loss account.<\/p>\n\n\n\n

      \n
    1. In order for the General Assembly to take a valid decision on the balance sheet approved by the Board of Directors, it must have been signed by:<\/li>\n<\/ol>\n\n\n\n

      a) the Chairman of the Board of Directors,<\/p>\n\n\n\n

      b) the CEO of the Company and<\/p>\n\n\n\n

      c) the legally responsible accountant certified by the Economic Chamber of Greece, holder of a first class licence for the preparation of the financial statements.<\/p>\n\n\n\n

      If any of them disagrees about the legal way of drawing up the balance sheet, they must submit their objections to the General Meeting of the Company.<\/p>\n\n\n\n

        \n
      1. The annual financial statements shall be submitted for approval to the ordinary General Meeting and shall be accompanied by:<\/li>\n<\/ol>\n\n\n\n

        a) Management Report of the Board of Directors stating all the elements as detailed as possible, as specified in article 150 of Law 4548\/2018, and<\/p>\n\n\n\n

        the auditors' report.<\/p>\n\n\n\n

          \n
        1. The annual financial statements legally approved by the ordinary general meeting, the management report and the opinion of the statutory auditor or the auditing company shall be published in the General Commercial Register within twenty (20) days of their approval by the ordinary general meeting, in accordance with Article 149 of Law 4548\/2018.\u2019.<\/li>\n<\/ol>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

          Article 21 of the fifth Article of Law 3607\/2007 (Government Gazette, Series I, No 245) on the annual financial statements of IDIKA AE is replaced as follows: \u2018Article 21 Annual financial statements (a) the balance sheet and the statement of financial position, (b) the statement of profit or loss, (c) the statement of changes in equity, (d) the notes on the accounts and (e) the statement of financial flows. These situations [\u2026]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","footnotes":""},"categories":[1],"tags":[70],"class_list":["post-1911","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-70"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"etm-custom-language-flag":false,"gamipress-points":false,"gamipress-achievement":false,"gamipress-rank":false},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/opengovai4d.ellak.gr\/en\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"\u03a4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 21 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 \u03c0\u03ad\u03bc\u03c0\u03c4\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03bd. 3607\/2007 (\u0391\u2019 245), \u03c0\u03b5\u03c1\u03af \u03b5\u03c4\u03ae\u03c3\u03b9\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2 \u0397.\u0394.\u0399.\u039a.\u0391. \u0391.\u0395., \u03b1\u03bd\u03c4\u03b9\u03ba\u03b1\u03b8\u03af\u03c3\u03c4\u03b1\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03b5\u03be\u03ae\u03c2: \u00ab\u0386\u03c1\u03b8\u03c1\u03bf 21 \u0395\u03c4\u03ae\u03c3\u03b9\u03b5\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b1) \u03c4\u03bf\u03bd \u03b9\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u039a\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u0398\u03ad\u03c3\u03b7\u03c2, \u03b2) \u03c4\u03b7\u03bd \u039a\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u0391\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd, \u03b3) \u03c4\u03b7\u03bd \u039a\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u039c\u03b5\u03c4\u03b1\u03b2\u03bf\u03bb\u03ce\u03bd \u039a\u03b1\u03b8\u03b1\u03c1\u03ae\u03c2 \u0398\u03ad\u03c3\u03b7\u03c2, \u03b4) \u03c4\u03bf \u03c0\u03c1\u03bf\u03c3\u03ac\u03c1\u03c4\u03b7\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03b5) \u03c4\u03b7\u03bd \u039a\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03c1\u03bf\u03ce\u03bd. \u039f\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03ad\u03c2…","_links":{"self":[{"href":"https:\/\/opengovai4d.ellak.gr\/en\/wp-json\/wp\/v2\/posts\/1911","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/opengovai4d.ellak.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/opengovai4d.ellak.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/opengovai4d.ellak.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/opengovai4d.ellak.gr\/en\/wp-json\/wp\/v2\/comments?post=1911"}],"version-history":[{"count":1,"href":"https:\/\/opengovai4d.ellak.gr\/en\/wp-json\/wp\/v2\/posts\/1911\/revisions"}],"predecessor-version":[{"id":1912,"href":"https:\/\/opengovai4d.ellak.gr\/en\/wp-json\/wp\/v2\/posts\/1911\/revisions\/1912"}],"wp:attachment":[{"href":"https:\/\/opengovai4d.ellak.gr\/en\/wp-json\/wp\/v2\/media?parent=1911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/opengovai4d.ellak.gr\/en\/wp-json\/wp\/v2\/categories?post=1911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/opengovai4d.ellak.gr\/en\/wp-json\/wp\/v2\/tags?post=1911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}