APPENDIX - Lists List of IAS / IFRS The following table summarizes all the active IAS / IFRS with reference to related interpretations SIC or IFRIC, as issued at January 1, 2011 IFRS • IFRS 1: First-time Adoption of International Financial Reporting Standards • IFRS 2: Share-based Payment Related IFRIC 19 • IFRS 3: Business Combinations Related SIC 32, IFRIC 17,IFRIC 19 • IFRS 4: Insurance Contracts Related SIC 27 • IFRS 5: Non-current Assets Held for Sale and Discontinued Operations • IFRS 6: Exploration for and Evaluation of Mineral Assets • IFRS 7: Financial Instruments: Disclosures Related IFRIC 12, IFRIC 17 • IFRS 8: Operating Segments • IFRS 9: Financial Instruments IAS • IAS 1: Presentation of Financial Statements Related SIC 7, SIC 15, SIC 25, SIC 29, SIC 32,IFRIC 1, IFRIC 14,IFRIC 15, IFRIC 17, IFRIC 19 • IAS 2: Inventories Related SIC 32 • IAS 7: Statement of Cash Flows • IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors Related SIC 7, SIC 10, SIC 15, SIC 21, SIC 25, SIC 27, SIC 31, IFRIC 1, IFRIC 4, IFRIC 5, IFRIC 6, IFRIC 12, IFRIC 13, IFRIC 14, IFRIC 15, IFRIC 16, IFRIC 18, IFRIC 19 • IAS 10: Events After the Reporting Period Related SIC 7, IFRIC 17 • IAS 11: Construction Contracts Related SIC 27, SIC 32,IFRIC 12, IFRIC 15 • IAS 12: Income Taxes Related SIC 21, SIC 25,IFRIC 7 • IAS 16: Property, Plant and Equipment Related SIC 21, SIC 29, SIC 32, IFRIC 1, IFRIC 4, IFRIC 12, IFRIC 18 • IAS 17: Leases Related SIC 15, SIC 27, SIC 29, SIC 32, IFRIC 4,IFRIC 12 • IAS 18: Revenue Related SIC 27, SIC 31,IFRIC 12, IFRIC 13,IFRIC 15, IFRIC 18 • IAS 19: Employee Benefits Related IFRIC 14 • IAS 20: Accounting for Government Grants and Disclosure of Government Assistance Related SIC 10, IFRIC 12,IFRIC 18 • IAS 21: The Effects of Changes in Foreign Exchange Rates Related SIC 7, IFRIC 16 • IAA 23: Borrowing Costs Related IFRIC 1, IFRIC 12 • IAS 24: Related Party Disclosures • IAS 26: Accounting and Reporting by Retirement Benefit Plans • IAS 27: Consolidated and Separate Financial Statements Related IFRIC 5, IFRIC 17 • IAS 28: Investments in Associates Related IFRIC 5 • IAS 29: Financial Reporting in Hyperinflationary Economies Related IFRIC 7 • IAS 31: Interests In Joint Ventures • IAS 32: Financial Instruments: Presentation Related IFRIC 2, IFRIC 12,IFRIC 19 • IAS 33: Earnings Per Share • IAS 34: Interim Financial Reporting Related IFRIC 10 • IAS 36: Impairment of Assets Related SIC 32, IFRIC 1,IFRIC 10, IFRIC 12 • IAS 37: Provisions, Contingent Liabilities and Contingent Assets Related SIC 27, SIC 29,IFRIC 1, IFRIC 5,IFRIC 6, IFRIC 12,IFRIC 13, IFRIC14, IFRIC 14 • IAS 38: Intangible Assets Related SIC 29, SIC 32,IFRIC 4, IFRIC 12 • IAS 39: Financial Instruments: Recognition and Measurement Related SIC 27, IFRIC 2,IFRIC 5, IFRIC 9,IFRIC 10, IFRIC 12, IFRIC 16,IFRIC 19 • IAS 40: Investment Property Related SIC 21 • IAS 41: Agriculture Page 1 from 4 LIST OF SICS / IFRICS IFRIC • IFRIC 1: Changes in Existing Decommissioning, Restoration and Similar Liabilities Refers to IAS 1, IAS 8, IAS 16,IAS 23, IAS 36, IAS 37 • IFRIC 2: Members' Shares in Co-operative Entities and Similar Instruments Refers to IAS 32, IAS 39 • IFRIC 4: Determining Whether an Arrangement Contains a Lease Refers to IAS 8, IAS 16, IAS 17,IAS 38, IFRIC 12 • IFRIC 5: Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds Refers to IAS 8, IAS 27, IAS 28,IAS 31, IAS 37, IAS 39 • IFRIC 6: Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment Refers to IAS 8, IAS 37 • IFRIC 7: Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies Refers to IAS 12, IAS 29 • IFRIC 10: Interim Financial Reporting and Impairment Refers to IAS 34, IAS 36, IAS 39 • IFRIC 12: Service Concession Arrangements Refers to Framework, IFRS 1,IFRS 7, IAS 8, IAS 11,IAS 16, IAS 17, IAS 18,IAS 20, IAS 23, IAS 32,IAS 36, IAS 37, IAS 38,IAS 39, IFRS 4, SIC 29 • IFRIC 13: Customer Loyalty Programmes Refers to IAS 8, IAS 18, IAS 37 • IFRIC 14: IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Refers to IAS 1, IAS 8, IAS 19,IAS 37 • IFRIC 15: Agreements for the Construction of Real Estate Refers to IAS 1, IAS 8, IAS 11,IAS 18, IAS 37, IFRIC 12, IFRIC 13 • IFRIC 16: Hedges of a Net Investment in a Foreign Operation Refers to IAS 8, IAS 21, IAS 39 • IFRIC 17: Distributions of Non-cash Assets to Owners Refers to IFRS 3, IFRS 5, IFRS 7,IAS 1, IAS 10, IAS 27 • IFRIC 18: Transfers of Assets from Customers Refers to IFRS 1, IAS 8, IAS 16,IAS 18, IAS 20, IFRIC 12 • IFRIC 19: Extinguishing Financial Liabilities with Equity Instruments Refers to IFRS 2, IFRS 3,IAS 1,IAS 8, IAS 32, IAS 39 SIC • SIC 7: Introduction of the Euro Refers to IAS 1, IAS 8, IAS 10, IAS 21, IAS 27 • SIC 10: Government Assistance – No Specific Relation to Operating Activities Refers to IAS 8, IAS 20 • SIC 12: Consolidation – Special Purpose Entities • SIC 13: Jointly Controlled Entities – Non-Monetary Contributions by Venturers • SIC 15: Operating Leases – Incentives Refers to IAS 1, IAS 8, IAS 17 • SIC 25: Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders Refers to IAS 1, IAS 8, IAS 12 • SIC 27: Evaluating the Substance of Transactions in the Legal Form of a Lease Refers to IAS 8, IAS 11, IAS 17, IAS 18, IAS 37, IAS 39, IFRS 4 • SIC 29: Service Concession Arrangements: Disclosures Refers to IAS 1, IAS 16, IAS 17, IAS • 37, IAS 38, IFRIC 12 • SIC 31: Revenue – Barter Transactions Involving Advertising Services Refers to IAS 8, IAS 18 • SIC 32: Intangible Assets – Web Site Costs Refers to IAS 1, IAS 2, IAS 11, IAS 16, IAS 17, IAS 36, IAS 38,IFRS 3 Page 2 from 4 LIST OF NOTABLE COMPANIES BASED IN GREECE Aegean Airlines (Αεροπορία Αιγαίου Α.Ε.), airline Aeolian Investment Fund S.A., capital markets/investments Alpha Bank, bank Aluminium of Greece, aluminium, part of Mytilineos Holdings ANEK Lines, shipping, ferry service to Crete and other Greek ports, and to Italy ANT1 (Αντέννα Τηλεόραση Α.Ε.), television network ANT1 Group, media company Apogevmatini, defunct newspaper Athens Metro (Αττικό Μετρό Α.Ε.), Athens Subway Attica Bank, bank Attica Group, ferry services Attiki Odos S.A. (Αττική Οδός Α.Ε.), supervises Athens' ringroad Bank of Athens, defunct bank, acquired by EFG Eurobank Ergasias Bank of Crete (Trapeza Kritis), defunct bank Bank of Greece, central bank Berios, civil engineering, construction Biamax, defunct vehicles Ceres Hellenic Shipping Enterprises, ship management Chropei, defunct chemical and weapons firm Coca-Cola Hellenic, beverages, world's second-largest Coca-Cola anchor bottler and bottler in 28 countries Compupress, magazine and book publishing Cosmote, mobile telephony operator Danaos Corporation, marine/shipping Domenico, cigars EFG[edit] EAS (Hellenic Defence Systems), defense Eurobank Ergasias, bank eFront, software ELBO, vehicle industry Ellaktor, construction Eleftheros Typos, defunct newspaper Eleftherotypia, newspaper Emporiki Bank (Εμπορική Τράπεζα Emporiki Trapeza), bank, a unit of Crédit Agricole Euroseas, shipping Evga S.A. (ΕΒΓΑ), dairy Fage (Φάγε), dairy Folli Follie, jewelry, watches, accessories Geniki Bank, banking, financing Goody's, fast food chain Greek Steamship Company, defunct shipping Hellenic Aerospace Industry, aerospace Hellenic Broadcasting Corporation, public broadcasting Hellenic Petroleum, oil refining Hellenic Shipyards, shipyards Hellenic Telecommunication Organization (OTE), telecommunications Heracles General Cement Co., cement manufacturer Hotel Grande Bretagne, hotel Ideal Bikes, bicycles Intracom (Ίντρακoμ), technology Intralot, gaming, betting technologies Ion, confectionery Juengo, rewarding & loyalty platform Jumbo S.A., toy retailer Kathimerini, newspaper Kioleides, trailers, trucks Kyknos, sauce, canning Page 3 from 4 Kotsovolos, electronics retailer Lavipharm, pharmaceuticals Makedonia, newspaper Marfin Investment Group, conglomerate Maritime Company of Lesvos, shipping Mega Channel, television network Mellon Group of Companies, technology Metaxa, distillery Metka, manufacturing and construction Mevgal (ΜΕΒΓΑΛ), dairy products Minoan Lines, ferry service Misko, pasta Mytilineos Holdings, conglomerate Navios Maritime Holdings, shipping, logistics National Bank of Greece, bank Neorion, shipyards New TT Hellenic Postbank, bank Olympic Airlines, defunct airline Pelargos (Πέλαργος), tomato sauce Philkeram Johnson, ceramic tiles Piraeus Bank (ΤΡΑΠΕΖΑ ΠΕΙΡΑΙΩΣ), bank Pitsos (Πίτσος), appliances Pouliadis Associates Corporation, technology Proton Bank, investment bank Q-Telecom, defunct mobile telephony operator, now part of WIND Hellas Saracakis, automotive Sfakianakis, automotive Star Channel, television network Superfast Ferries, transportation T Bank (formerly Aspis Bank), defunct bank, acquired by TT Hellenic Postbank Ta Nea, newspaper Temax,firefighting vehicles Titan Cement, cement To Vima, newspaper Track7, media, videogames TT Hellenic Postbank, defunct bank, liquidated in 2013 Viohalco (ΒΙΟΧΑΛΚΟ), steel, aluminium Vivartia, food production Vodafone Greece, significant subsidiary of Vodafone WIND Hellas, telecommunications Page 4 from 4 .