cosmohplding cyprus checks 0912

8/11/2019 Cosmohplding Cyprus Checks 0912

1/33

Table of Contents

00. All Checks

01. Equity

Actual, 2012, September, 0200.1561, ............................................................................... 1

02. Fixed Assets - Depr Amort


03. Fixed Assets - Cost


04. Loans movement with ICP Analysis


05. Deffered Income Tax Movement


06. Income Tax Movement


07. Provision for Unaudited Tax Years


08. Provision for Doubtful Accounts


09. Provision for Staff Retirement Indemnity (SRI)


10. Provision for Stock Option Plan (SOP)


11. VAT movement


12. Investment movement


13. Interest movement


14. Movement of Securities


15. Balance Sheet agreement


16. .Others. Analysis


22. Inventory Movement


23. Dividend Payable Receivable Movement



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ShareholdersEquityMovementShareholdersEquityMovementShareholdersEquityMovementShareholdersEquityMovement

Entity:Entity:Entity:Entity:COSMOHOLDINGCYPRUSCurrency:Currency:Currency:Currency:EURScenario:Scenario:Scenario:Scenario:Actual

2011 2012

December September

ClosingBalance OpeningBalanceForeignExchange

Difference MovementsinPeriod ClosingBalance

ShareCapital 190,000 190,000 - - 190,000

SharepremiumReserves 1,411,289,205 1,411,289,205 - - 1,411,289,205

LegalReserves - - - - -

OtherReserves - - - - -

ConsolidationReserves - - - - -

TranslationReserves - - - - -

(Profit)/Lossfortheyear/period -41,014 - - -26,797 -26,797

BeginningRetainedEarnings 5,769,538 5,728,524 - - 5,728,524

ShareholdersEquity 1,417,207,729 1,417,207,729 - -26,797 1,417,180,932

Netincome -41,014 - - - -26,797

CheckBS&PL - - - - -


4/33

Fixed Assets movement in Depreciation & Amortization


2011 2012

December September


DifferenceDepreciation&Amortization

Depreciation&AmortizationReversal

Other(Usualymustbezero) ClosingBalance

Property,PlantandEquipment - - - - - - -

Goodwill - - - - - - -

IntangibleAssets(WithoutGoodwill) - - - - - - -

- - - - - - -

Depreciation+Amortization - - - - - - -

CheckBS&PL - - - - - - -


5/33

FixedAssetsmovementinCostFixedAssetsmovementinCostFixedAssetsmovementinCostFixedAssetsmovementinCost

Entity:COSMOHOLDING CYPRUSCurrency:EURScenario:Actual

2011 2012

December September

C losi ng Bal an ce OpeningBal anceForeignExchange

Difference Purchases ICPPurchases FixedAssetSales ICPFixedAssetSales Disposals TransfersOther(Usualymustbe

zero) ClosingBalance

Property,PlantandEquipment - - - - - - - - - - -

Goodwill - - - - - - - - - - -

IntangibleAssets(withoutgoodwill) - - - - - - - - - - -

- - - - - - - - - - -


6/33

LoansmovementwithICPAnalysisLoansmovementwithICPAnalysisLoansmovementwithICPAnalysisLoansmovementwithICPAnalysis


2011 2012

December September


Difference

LoanreceiptsfromCash

Flow(NCFF2000T)

LoanpaymentsfromCash

Flow(CFF4000I)

Other(Usuallymustbe

zero)ClosingBalance

ReceivablesfromS-TLoan [ICPTop] - - - - - - -

FinancialReceivablesL-T [ICPTop] - - - - - - -

DuefromGroupCosmoteL-T [ICPTop] - - - - - - -

Long-TermLoans [ICPTop] - - - - - - -

Borrowings [ICPTop] - - - - - - -

- - - - - - -


7/33

DeferredIncometaxmovementDeferredIncometaxmovementDeferredIncometaxmovementDeferredIncometaxmovement


2011 2012

December September


DifferenceP&LEffect(ProvisionDIT)

Other(Usuallymustbezero)

ClosingBalance

L-TDeferredTaxes - - - - - -

S-TDeferredTaxes - - - - - -

L-TDeferredIncomeTaxLiability - - - - - -

DeferredIncomeTaxLiabilityS-T - - - - - -

Deferredincometaxinequity - - - - - -

- - - - - -


8/33

IncometaxmovementIncometaxmovementIncometaxmovementIncometaxmovement

Entity:COSMOHOLDING CYPRUSCurrency:EURScenario: Actual

2011 2012

December September


Difference

P&LEffect(ProvisionTUY)Provisionforunauditedtax

yearsP&LEffect(ProvisionCIT)

IncomeTaxPaymentsfromCashFlow(NCFO8000T)

Other(Usuallymustbezero) ClosingBalance

Prepaidincometax(notnet-off) - - - - - - - -

PrepaidIncomeTax - - - - - - - -

WithholdingTaxDeposits/State'sTax - - - - - - - -

TaxAuditDifferences - - - - - - - -

IncomeTaxesPayable - - - - - - - -

ReserveforUnauditedTaxYears - - - - - - - -

- - - - - - - -


9/33

ProvisionforunauditedtaxyearsProvisionforunauditedtaxyearsProvisionforunauditedtaxyearsProvisionforunauditedtaxyears

Entity:COSMOHOLDING CYPRUSCurrency:EURScenario: Actual

2011 2012

December September


Difference P&LEffect(ProvisionTUY) TaxPaymentRealizationofprovforunauditedyears

Other(Usuallymustbezero) ClosingBalance

ReserveforUnauditedTaxYears - - - - - - - -

- - - - - - - -


10/33


11/33

ProvisionforStaffRetirementIndemnity(SRI)ProvisionforStaffRetirementIndemnity(SRI)ProvisionforStaffRetirementIndemnity(SRI)ProvisionforStaffRetirementIndemnity(SRI)

Entity:COSMOHOLDING CYPRUSCurrency:EUR

Scenario:Actual

2011 2012

December September

ClosingBalance OpeningBalanceReserveforSRI(EA4_05)

openingBalanceForeignExchange

DifferenceP&LEffect

(Prov_StaffRetire)P&LEffect (X_ In terestSRI) Real iza tion Reserve for SRI (EA4_05) Clos ingBa lance

ProvisionsStaffRetirementIndemnity - - - - - - - - -


12/33

ProvisionforStockOptionPlan(SOP)ProvisionforStockOptionPlan(SOP)ProvisionforStockOptionPlan(SOP)ProvisionforStockOptionPlan(SOP)

Entity: COSMOHOLDING CYPRUS

Currency:EUR

Scenario: Actual

2011 2012

December September


DifferenceP&LEffect

(StockOptionPlanT) RealizationOther(Usuallymustbe


Capitalsurplusfromstockoptionplan - - - - - - -

- - - - - - -


13/33

VATmovementVATmovementVATmovementVATmovement


Scenario:Actual

2011 2012

December September

ClosingBalance OpeningBalance ClosingBalance

VATReceivable - - -

V.A.T.Payable - - -

- - -


14/33

InvestmentmovementInvestmentmovementInvestmentmovementInvestmentmovement


2011 2012

December September


DifferenceAcquisitioninCashFlow

(NCFI3000)DisposalsinCashFlow

(NCFI3500I) ValuationAffiliatesOther(Usuallymustbe


InvestmentsinSubsidiaries 1,417,149,444 1,417,149,444 - - - - - 1,417,149,444

DevaluationofSubsidiariesInvestment - - - - - - - -

InvestmentsinAffiliates - - - - - - - -

DevaluationofAffiliatesInvestment - - - - - - - -

1,417,149,444 1,417,149,444 - - - - - 1,417,149,444


15/33

InterestmovementInterestmovementInterestmovementInterestmovement


2011 2012

December September


Difference

*Error:invalidreport

object*InterestReceived ClosingBalance

Provisionfordepositinterest

intercompany [ICPEntities] - - - - - -

ProvisionforDepositInterest [ICPTop] - - - - - -

Interestreceivable [ICPTop] - - - - - -

Provisionfordepositinterestintercompany [ICPTop] - - - - - -

- - - - - -

Difference:Difference:Difference:Difference: ---- ---- ---- ---- ---- ----

InterestreceivedfromCashFlow(NCFI

5000T): - - - - - -

2011 2012

December September


Difference


object*&


object*

InterestPaid ClosingBalance

Intercompanyinterestaccrualexpense - - - - - -

InterestAccrualExpenses - - - - - -

- - - - - -

Difference:Difference:Difference:Difference: ---- ---- ---- ---- ---- ----

InterestpaidfromCashFlow(NCFO90

00T): - - - - - -


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MovementofsecuritiesMovementofsecuritiesMovementofsecuritiesMovementofsecurities

Entity:COSMOHOLDING CYPRUS

Currency:EURScenario:Actual

2011 2012

December September

ClosingBalance OpeningBalanceValuationtoequity(CLB2_04)opening

balance

ForeignExchangeDifference

P&LEffect(ValuationInvestGC)

InvestmentinmarketablesecuritiesinCashFlow

(NCFI4000T)

Valuationtoequity(CLB2_04)closingbalance


ClosingBalance

MarketableSecurities&derivatives - - - - - - - - -


17/33

BalanceSheetagreementBalanceSheetagreementBalanceSheetagreementBalanceSheetagreement


Scenario:Actual

2011 2012

December September



Assets 1,417,601,485 1,417,601,485 - -26,797 1,417,574,688

ShareholdersEquityandLiabilities 1,417,601,486 1,417,601,486 - -26,798 1,417,574,688

-1 -1 - 1 -


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"Others"Analysis"Others"Analysis"Others"Analysis"Others"Analysis


Scenario:Actual

2011 2011 2012 2012

September December August September

ClosingBalance ClosingBalance ClosingBalance ClosingBalance

AdvancesandOtherLongTermReceivables - - - -

OtherReceivables - - - -

OtherLong-TermLiabilities - - - -

OtherCurrentLiabilities - 32,767 - -

Variouscreditors 92,225 55,281 0 0

OtherperatingRevenuesIA 5,467 5,467 - -

OtherExpenses - - - -

OtherG+AExpensesIA -12,431 -46,791 -16,766 -26,797

ExtraordinaryIncomeIA - - - -

ExtraordinaryExpenseIA - - - -

PriorYears'IncomeIA - - - -

PriorYears'ExpenseIA - - - -


19/33

InventoryMovementInventoryMovementInventoryMovementInventoryMovement


2011 2012

December September


DifferenceCostofgoodstotal(P&L) Purchases(Calc) ClosingBalance

Inventories - - - - - -


20/33

DividendPayable&ReceivableMovementDividendPayable&ReceivableMovementDividendPayable&ReceivableMovementDividendPayable&ReceivableMovement


2011 2012

December September


Difference

TransfertoDividentspayablefromEquity(CE110->Cmvt203)

DividendsPaymentfromCashFlow(NCFF3000T)


ClosingBalance

DividendsPayable - - - - - - -

2011 2012

December September


DifferenceRevenuesfromdividends

DividendsReceiptfromCashFlow(NCFI6000T)


ClosingBalance

DividendsReceivableG.COSMOTE - - - - - - -


21/33


22/33

OpeningBalancesMovementOpeningBalancesMovementOpeningBalancesMovementOpeningBalancesMovement

Entity: COSMOHOLDING CYPRUSCurrency: EUR

Scenario:Actual

2011 2012

CurrentPeriodvs

PriorPeriod

CurrentPeriodvs

PriorYearDecember

December August September

ClosingBalance OpeningBalance OpeningBalance

Land - - - - -

Buildings(excludeNetwork) - - - - -

Rentprepayment(keymoney) - - - - -

Buildings(excludingNetwork) - - - - -

NetworkBuildings - - - - -

Machinery-Technicalinstallation - - - - -

ChargesforfindingBaseStations - - - - -

ResearchforNetworkPurposes - - - - -

Software - - - - -

OtherIntangibleAssets - - - - -

NetworkAssets - - - - -

TransportationMeans - - - - -

Furnitureandfixtures - - - - -

ConstructionInProgress - - - - -

AdvancesforFixedAssets - - - - -

SparePartsforFixedAssets - - - - -

OtherTangibleAssets - - - - -

Property,PlantandEquipment - - - - -

Goodwill - - - - -

Goodwill - - - - -

ChargesofFrequencyTransfers - - - - -

Licenses - - - - -

Licenses - - - - -

Company'sEstablishingexpenditures - - - - -

ResearchforMarketingPurposes - - - - -

LoanFXDiffforFixedAssets - - - - -

Other - - - - -

B d GERMANOS

O i B l MO i B l MO i B l MO i B l M


23/33



Scenario:Actual

2011 2012

CurrentPeriodvs

PriorPeriod

CurrentPeriodvs

PriorYearDecember



DevaluationofSubsidiariesInvestment - - - - -

InvestmentsinAffiliates - - - - -

DevaluationofAffiliatesInvestment - - - - -

DuefromGroupCosmoteL-T - - - - -

DuefromGroupOTEL-T - - - - -

FinancialReceivablesL-T - - - - -

Investments&L-TIntercompanies 1,417,149,444 1,417,149,444 1,417,149,444 - -

L-TDeferredIncomeTaxBenefits - - - - -

L-TDeferredTaxes - - - - -

L-TLoans+AdvancestoEmployees - - - - -

RentGuarantees - - - - -

PublicElectricityCompanyGuarantees - - - - -

CarGuarantees - - - - -

OtherGuarantees - - - - -

LeasingGuarantees - - - - -

OtherL-TReceivables - - - - -

Timedeposits(morethan12months) - - - - -

Derivativesvaluation - - - - -

AdvancesandOtherLongTermReceivables - - - - -

Non-currentssets 1,417,149,444 1,417,149,444 1,417,149,444 - -

&.-&..IA - - - - -

PackingMaterials - - - - -

SimCards - - - - -

MaterialsandSupplies - - - - -

ReserveforObseleteInventory - - - - -

Inventories - - - - -

MobileTelephonySubscribers - - - - -

BadDebtsfromTelephonySubscribers - - - - -

O i B l M tO i B l M tO i B l M tO i B l M t


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Scenario:Actual

2011 2012

CurrentPeriodvs

PriorPeriod

CurrentPeriodvs

PriorYearDecember



ReceivablesfromSubcribersBills - - - - -

ReceivavablesfromCosmoteShops - - - - -

ReceivablesfromCreditCards - - - - -

ReceivablesfromBillCollection - - - - -

UnbilledReceivablesRoaming - - - - -

UnbilledReceivablesInterconnection - - - - -

UnbilledReceivablesRetail - - - - -

ProvisionforRevenue - - - - -

ChequesReceivable - - - - -

Less:ProvisionforDoubtfulAccounts - - - - -

TradeReceivables - - - - -

DuefromGroupCosmoteS-T - - - - -

DuefromGroupOTES-T - - - - -

DividendsReceivableG.COSMOTE - - - - -

PrepaidExpensesGroupCosmote - - - - -

PrepaidExpensesGroupOTE - - - - -

ProvisionsGroupCosmote - - - - -

ProvisionsGroupOTE - - - - -

Provisionfordepositinterestintercompany - - - - -

OtherATAGroupCosmote - - - - -

OtherATAGroupOTE - - - - -

BSIntercompanyDifferences - - - - -

DuefromRelatedCompanies - - - - -

ReceivablesfromS-TLoanGC - - - - -

ReceivablesfromS-TLoanGO - - - - -

ReceivablesfromS-TLoan - - - - -

AdvancestoWholeSaleCustomers - - - - -

AdvancestoInventorySuppliers - - - - -

Opening Balances MovementOpening Balances MovementOpening Balances MovementOpening Balances Movement


25/33



Scenario:Actual

2011 2012

CurrentPeriodvs

PriorPeriod

CurrentPeriodvs

PriorYearDecember



dvancesforInventoryOrders - - - - -

UnpaidShareCapital - - - - -

ReceivablesfromMerchandiseVendors - - - - -

OtherAdvances - - - - -

PrepaidIncomeTax - - - - -

WithholdingTaxDeposits/State'sTax - - - - -

Prepaidincometax(notnet-off) - - - - -

OtherPrepaidTaxes - - - - -

AdvancestoEmployees/Other - - - - -

VATReceivable - - - - -

OtherReceivables - - - - -

Receivablesfromremodelling - - - - -

Othercuurentassets - - - - -

Othercollaterals


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Scenario:Actual

2011 2012

CurrentPeriodvs

PriorPeriod

CurrentPeriodvs

PriorYearDecember



MarketableSecurities - - - - -

EvaluationofMarketableSecurities - - - - -

Bonds - - - - -

Swaps - - - - -

Othersecurities - - - - -

Derivatives - - - - -

MarketableSecurities&derivatives - - - - -

CashinHand - - - - -

BlockedDeposits - - - - -

CashatBanks 452,041 452,041 452,041 - -

TimeDeposits - - - - -

CashatBanks/TimeDeposits 452,041 452,041 452,041 - -

Cash 452,041 452,041 452,041 - -

Currentassets 452,041 452,041 452,041 - -

AssetsAssetsAssetsAssets 1,417,601,4851,417,601,4851,417,601,4851,417,601,485 1,417,601,4851,417,601,4851,417,601,4851,417,601,485 1,417,601,4851,417,601,4851,417,601,4851,417,601,485 ---- ----

Paid-upcapital 190,000 190,000 190,000 - -

Nonpaid-upcapital - - - - -

ShareCapital 190,000 190,000 190,000 - -

Capitalsurplus 1,411,289,205 1,411,289,205 1,411,289,205 - -

Nonpaid-upcapitalsurplus - - - - -

Capitalsurplusfromstockoptionplan - - - - -

ExpensefromCapitalincrease - - - - -

Deferredincometaxinequity - - - - -

Issuecostforsharecapitalincrease - - - - -

SharepremiumReserves 1,411,289,205 1,411,289,205 1,411,289,205 - -

LegalReserve - - - - -

LegalReserves - - - - -

Subsidies - - - - -



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Scenario:Actual

2011 2012

CurrentPeriodvs

PriorPeriod

CurrentPeriodvs

PriorYearDecember



Exchangedifferencesfromtranslati - - - - -

ProvisionsforFXdiff - - - - -

FXdifffromsecurities - - - - -

HedgingValuationInequity - - - - -

Marketablesecuritiesvaluationinequity - - - - -

TranslationReserves - - - - -

(Profit)/Lossfortheyear/period -41,014 - - - 41,014

BeginningRetainedEarnings 5,769,538 5,761,291 5,728,524 -32,767 -41,014

RetainedEarnings 5,728,524 5,761,291 5,728,524 -32,767 -

ShareholdersEquity 1,417,207,729 1,417,240,496 1,417,207,729 -32,767 -

Minorityinterests - - - - -

MinorityInterests - - - - -

Equity 1,417,207,729 1,417,240,496 1,417,207,729 -32,767 -

L-TBankLoans - - - - -

L-TLoansGroupCosmote - - - - -

L-TLoansGroupOTE - - - - -

L-TLoans - - - - -

L-TBankLoansExpenditures - - - - -

L-TLoansExpendituresGroupCosmote - - - - -

L-TLoansExpendituresGroupOTE - - - - -

L-TLoansExpenditures - - - - -

DuetoGroupCosmoteL-T - - - - -

DuetoGroupOTEL-T - - - - -

Long-TermLoans - - - - -

ProvisionsStaffRetirementIndemnity - - - - -

ProvRealiz.StaffRetirementIndemnity - - - - -

ProvisionsStaffRetirementIndemnity - - - - -

DeferredIncomeTaxLiabilityL-T - - - - -



28/33



Scenario:Actual

2011 2012

CurrentPeriodvs

PriorPeriod

CurrentPeriodvs

PriorYearDecember



S-TPayablefromL-TLoansGroupCosmote - - - - -

S-TPayablefromL-TLoansGroupOTE - - - - -

S-TPayablefromL-TLoans - - - - -

S-TBankLoans - - - - -

S-TLoansExpenditures - - - - -

S-TLoansGroupCosmote - - - - -

S-TLoansExpendituresG.COSMOTE - - - - -

S-TLoansGroupOTE - - - - -

S-TLoansExpendituresG.OTE - - - - -

S-TLoans - - - - -

Borrowings - - - - -

Currentportionof3GLicense - - - - -

L-TLiabilitiesPayableNext-Year - - - - -

FixedAssetSuppliers - - - - -

InterconnectionFees - - - - -

RoamingFees - - - - -

TelecomOperators - - - - -

WholesalesSuppliers - - - - -

InventorySuppliers - - - - -

OtherSuppliers 5,709 5,709 5,709 - -

Creditors 5,709 5,709 5,709 - -

Employees'AccrualExpenses - - - - -

Dealers'CommissionsAccrualExpenses - - - - -

RoamingAccrualExpenses - - - - -

InterestAccrualExpenses - - - - -

DATAAccrualExpenses - - - - -

Collectors'CommisionsAccrualExpenses - - - - -

aintenanceAccrualExpenses - - - - -



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p gp gp gp g


Scenario:Actual

2011 2012

CurrentPeriodvs

PriorPeriod

CurrentPeriodvs

PriorYearDecember



ChequesPayables - - - - -

Reserveforcust.&vend.valuation - - - - -

Duetonationalcommitteeoftelecomm. - - - - -

TradePayable 5,709 5,709 5,709 - -

DuetoGroupCosmoteS-T - 300,000 332,767 32,767 332,767

DuetoGroupOTES-T 300,000 - - - -300,000

AccrualExpensesGroupCosmote - - - - -

AccrualExpensesGroupOTE - - - - -

Intercompanyinterestaccrualexpense - - - - -

DuetoRelatedCompanies 300,000 300,000 332,767 32,767 32,767

- - - - -

TAP-OTE - - - - -

Other - - - - -

SocialSecurityContribution - - - - -

DuetoEmployees - - - - -

Customers'Guarantees - - - - -

MobileTelephonyTax - - - - -

TaxesfromPreviousYears - - - - -

OtherTaxes - - - - -

V.A.T.Payable - - - - -

OtherTaxesPayable - - - - -

UnearnedRevenuefromFixedCharges - - - - -

UnearnedRevenuefromPrepaidCards - - - - -

Otherunearnedrevenue - - - - -

UnearnedIntercompanyRevenuefromIRU - - - - -

UnearnedRevenues - - - - -

DividendsPayable - - - - -

DeferredIncomeTaxLiabilityS-T - - - - -



30/33


Scenario:Actual

2011 2012

CurrentPeriodvs

PriorPeriod

CurrentPeriodvs

PriorYearDecember



TaxAuditDifferences - - - - -

IncomeTaxLiabilities - - - - -

CurrentLiabilities 393,757 360,990 393,757 32,767 -

Liabilities 393,757 360,990 393,757 32,767 -

ShareholdersEquityandLiabilitiesShareholdersEquityandLiabilitiesShareholdersEquityandLiabilitiesShareholdersEquityandLiabilities 1,417,601,4861,417,601,4861,417,601,4861,417,601,486 1,417,601,4861,417,601,4861,417,601,4861,417,601,486 1,417,601,4861,417,601,4861,417,601,4861,417,601,486 ---- ----

-1 -1 -1 - -

Dividend Payable MovementDividend Payable MovementDividend Payable MovementDividend Payable Movement


31/33

DividendPayableMovementDividendPayableMovementDividendPayableMovementDividendPayableMovement

Entity:COSMOHOLDING CYPRUS

Currency:EUR

Scenario:Actual

2012

September

OpeningBalanceForeignExchange


DividendsPayable - - - -

- - - -

Movement only in Consolidated LevelMovement only in Consolidated LevelMovement only in Consolidated LevelMovement only in Consolidated Level


32/33

MovementonlyinConsolidatedLevelMovementonlyinConsolidatedLevelMovementonlyinConsolidatedLevelMovementonlyinConsolidatedLevel

Entity:COSMOHOLDING CYPRUSCurrency: EUR

Scenario:Actual

2011 2012 2012


ClosingBalance ClosingBalance ClosingBalance

Minorityinterests - - -

Minorityinterest(B/S) - - -

TranslationReserves - - -

ConsolidationReserves - - -

FixedAssetsSalesFixedAssetsSalesFixedAssetsSalesFixedAssetsSales


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2012

September

Cost Cost Depr_Amort Depr_Amort

Neteffectfromfixedassetmovement

GainfromfixedassetsalesLossfromEquipment

SalesNeteffectfromP&L Derivedcashreceipt

ProccedfromsaleofPPE(fromcachflowstatement-

investingactivities)


FixedAssetSales Disposals FixedAssetSales Disposals

Property,PlantandEquipment - - - - - - - - - - -

IntangibleAssets - - - - - - - - - - -

- - - - - - - - - - -

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