\u00a0<\/strong><\/p>\n\u039c\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 38 \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03b1\u03c0-\u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03bd\u03cc\u03bc\u03bf\u03c5 4387\/2016 \u03a6\u0395\u039a 85\/12-5-2016, \u03b7 \u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7 \u03b1\u03c6\u03b1\u03b9\u03c1\u03b5\u03af \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u0394\u03ae\u03bc\u03bf\u03c5\u03c2 \u03c4\u03b7\u03c2 \u03c7\u03ce\u03c1\u03b1\u03c2, \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c0\u03cc\u03c1\u03c9\u03bd \u03af\u03c3\u03bf \u03bc\u03b5 \u03c4\u03bf 5,88% \u03c4\u03bf\u03c5 \u03a3\u03a5\u039d\u039f\u039b\u0399\u039a\u039f\u03a5 \u03ba\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2.<\/p>\n
\u03a3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b1 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03b5\u03b9, \u03bc\u03b5 13,33% \u03b5\u03c0\u03af \u03c4\u03c9\u03bd \u03c0\u03ac\u03c3\u03b7\u03c2 \u03c6\u03cd\u03c3\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd, \u03c4\u03b7 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2, \u03b1\u03c6\u03bf\u03cd \u03b5\u03b9\u03c3\u03ac\u03b3\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c6\u03bf\u03c1\u03ac \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ae \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7 \u03c3\u03b5 \u03b2\u03ac\u03c1\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03c4\u03bf\u03c5 \u0394\u03ae\u03bc\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 \u03b1\u03c5\u03c4\u03bf\u03cd.<\/p>\n
\u0395\u03c0\u03af\u03c3\u03b7\u03c2 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 97 \u03c4\u03bf \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03b5\u03b9 \u03bf \u0394\u03ae\u03bc\u03bf\u03c2 \u03b1\u03c5\u03be\u03ac\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 3% \u03c3\u03b5 3,5%, \u03b5\u03bd\u03ce \u03b7 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03bf \u03ba\u03bb\u03ac\u03b4\u03bf \u03c5\u03b3\u03b5\u03af\u03b1\u03c2 \u03bc\u03b5\u03b9\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 (!!!) \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 41 \u03b1\u03c0\u03cc 12,5% \u03c3\u03b5 4,55%. \u0394\u03b7\u03bb\u03b1\u03b4\u03ae \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ae \u03b5\u03c0\u03b9\u03b2\u03ac\u03c1\u03c5\u03bd\u03c3\u03b7 13,33+0,5-7,95= 5,88%. \u039a\u03b1\u03b9 \u03b5\u03c0\u03b5\u03b9\u03b4\u03ae \u03bf\u03b9 \u039a\u0391\u03a0 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1 \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd \u03bc\u03ad\u03c1\u03bf\u03c2 \u03bc\u03cc\u03bd\u03bf \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b1\u03c0\u03ac\u03bd\u03b7\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2, \u03b7 \u03c0\u03b5\u03c1\u03b9\u03ba\u03bf\u03c0\u03ae \u03b1\u03c5\u03c4\u03ae \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03be\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5\u03b3\u03ac\u03bb\u03b7 \u03ba\u03b1\u03b9 \u03b8\u03b1 \u03c0\u03bb\u03ae\u03be\u03b5\u03b9 \u03ba\u03b1\u03af\u03c1\u03b9\u03b1 \u03c0\u03bf\u03bb\u03bb\u03bf\u03cd\u03c2 \u03b4\u03ae\u03bc\u03bf\u03c5\u03c2.<\/p>\n
\u0395\u03c0\u03af\u03c3\u03b7\u03c2 \u03c3\u03c4\u03bf\u03bd \u03af\u03b4\u03b9\u03bf \u03bd\u03cc\u03bc\u03bf \u03ba\u03b1\u03b9 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 20 \u03c0\u03b1\u03c1. 2 \u03ba\u03b1\u03b9 3 (\u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ad\u03bc\u03c0\u03b5\u03b9 \u03c3\u03b5 \u03b1\u03b9\u03c1\u03b5\u03c4\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u039f\u03a4\u0391), \u03b1\u03bd\u03b1\u03c3\u03c4\u03ad\u03bb\u03bb\u03b5\u03c4\u03b1\u03b9 \u03b7\u00a0 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03ba\u03c5\u03c1\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03bd\u03c4\u03ac\u03be\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03cc\u03c3\u03bf\u03c5\u03c2 \u00ab\u03b1\u03bd\u03b1\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 \u03ae \u03b1\u03c0\u03bf\u03ba\u03c4\u03bf\u03cd\u03bd \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c3\u03b5 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c4\u03b7\u03c2 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03cc\u03c3\u03bf \u03c7\u03c1\u03cc\u03bd\u03bf \u03b4\u03b9\u03b1\u03c1\u03ba\u03b5\u03af \u03b7 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c4\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5\u03c2 \u03ae \u03c4\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2 \u03ae \u03b7 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03ac \u03c4\u03bf\u03c5\u03c2\u00bb. \u0391\u03bd \u03b1\u03c5\u03c4\u03ae \u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03b1 \u03bd\u03bf\u03bc\u03bf\u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ba\u03b1\u03ba\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03b7, \u03cc\u03c0\u03c9\u03c2 \u03c3\u03c7\u03b5\u03b4\u03cc\u03bd \u03ba\u03b1\u03c4\u03ac \u03ba\u03b1\u03bd\u03cc\u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1, \u03c4\u03cc\u03c4\u03b5 \u03c0\u03bf\u03bb\u03cd \u03b1\u03c0\u03bb\u03ac, \u03ba\u03b1\u03bd\u03ad\u03bd\u03b1\u03c2 \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2 \u03b4\u03b5\u03bd \u03b8\u03b1 \u03be\u03b1\u03bd\u03b1\u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03ac\u03c3\u03c7\u03b5\u03b9 \u03c3\u03b5 \u03b4\u03b7\u03bc\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03ba\u03ad\u03c2 \u03b5\u03ba\u03bb\u03bf\u03b3\u03ad\u03c2.<\/strong><\/p>\n\u0391\u03ba\u03cc\u03bc\u03b7 \u03cc\u03bc\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03bd, \u03b4\u03b9\u2019 \u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03af\u03bf\u03c5 \u00ab\u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03c5\u03c4\u03b5\u03af\u00bb \u03cc\u03c4\u03b9 \u03b1\u03c6\u03bf\u03c1\u03ac \u03bc\u03cc\u03bd\u03bf \u03c3\u03b5 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03b1\u03bd\u03b1\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd \u03b8\u03ad\u03c3\u03b7 \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7\u03c2, \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03ba\u03b1\u03bd\u03b5\u03af\u03c2 \u03c3\u03b5 \u03bc\u03b5\u03c3\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03bc\u03b9\u03ba\u03c1\u03bf\u03cd \u03bc\u03b5\u03b3\u03ad\u03b8\u03bf\u03c5\u03c2 \u0394\u03ae\u03bc\u03bf, \u03c3\u03c5\u03bd\u03c4\u03b1\u03be\u03b9\u03bf\u03cd\u03c7\u03bf\u03c2, \u03b4\u03b5\u03bd \u03b8\u03b1 \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af, \u03b1\u03c6\u03bf\u03cd \u03c4\u03bf \u03cd\u03c8\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03c3\u03ae\u03bc\u03b1\u03bd\u03c4\u03bf \u03c0\u03bb\u03ad\u03bf\u03bd. \u0391\u039c\u0395\u03a3\u0397 \u03c3\u03c5\u03bd\u03ad\u03c0\u03b5\u03b9\u03b1 \u03b1\u03c5\u03c4\u03bf\u03cd \u03b8\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf \u03b8\u03b5\u03c3\u03bc\u03b9\u03ba\u03cc\u03c2 \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 70% \u03c4\u03c9\u03bd \u0394\u03ae\u03bc\u03c9\u03bd \u03c4\u03b7\u03c2 \u03c7\u03ce\u03c1\u03b1\u03c2.<\/p>\n
\u03a4\u03ad\u03bb\u03bf\u03c2 \u03ba\u03c5\u03bf\u03c6\u03bf\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03b7 \u03c0\u03c1\u03ce\u03c4\u03b7 \u0399\u03c6\u03b9\u03b3\u03ad\u03bd\u03b5\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b8\u03c5\u03c3\u03b9\u03b1\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03bf\u03bd \u039a\u039f\u03a6\u03a4\u0397 \u03b8\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b1\u03b6\u03af \u03bc\u03b5 \u03c4\u03b7\u03bd \u03a4\u0391 \u03ba\u03b1\u03b9 \u03c4\u03bf \u03a0\u0394\u0395.<\/p>\n
\u0391\u03c5\u03c4\u03ae \u03b7 \u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7 \u03b4\u03b5\u03bd \u03bc\u03b1\u03c2 \u03b5\u03ba\u03c0\u03bb\u03ae\u03c3\u03c3\u03b5\u03b9 \u03c0\u03bb\u03ad\u03bf\u03bd \u03b1\u03c6\u03bf\u03cd \u03b5\u03c0\u03b1\u03bd\u03b5\u03b9\u03bb\u03b7\u03bc\u03bc\u03ad\u03bd\u03b1 \u03ba\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c1\u03b9\u03c0\u03ac\u03c2, \u03cc\u03c0\u03bf\u03c4\u03b5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03b2\u03ac\u03bb\u03bb\u03b5\u03b9, \u03ba\u03b1\u03c4\u03ac \u03c4\u03c9\u03bd \u039f\u03a4\u0391.<\/p>\n
\u0397 \u039a\u0395\u0394\u0395 \u03cc\u03bc\u03c9\u03c2 \u03b8\u03b1 \u03b5\u03be\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03bd\u03b1 \u03c4\u03c5\u03c1\u03b2\u03ac\u03b6\u03b5\u03b9 \u03b1\u03ba\u03cc\u03bc\u03b7 \u03c0\u03b5\u03c1\u03af \u03ac\u03bb\u03bb\u03c9\u03bd, \u03ae \u03bc\u03ae\u03c0\u03c9\u03c2 \u03cc\u03c3\u03bf \u03b1\u03ba\u03cc\u03bc\u03b7 \u03ba\u03ac\u03c4\u03b9 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c9\u03b8\u03b5\u03af, \u03b1\u03c0\u03cc \u03b1\u03c5\u03c4\u03cc \u03c4\u03bf \u03b1\u03b4\u03b7\u03c6\u03ac\u03b3\u03bf \u03c3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1, \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b4\u03c1\u03ac\u03c3\u03b5\u03b9;<\/p>\n
\u039f \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u0394\u03ae\u03bc\u03bf\u03c5\u03c2 \u03c3\u03c4\u03b5\u03bd\u03b5\u03cd\u03b5\u03b9 \u03b4\u03c1\u03b1\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac.<\/p>\n
<\/p>\n
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