ACQUISITION COST

ACQUISITION COST
Stability at 1 January 2013 335.457,94 679.778,66 35.370.587,31 2.659.106,63 1.936.406,57 480.999,99 41.462.337,10
Alternate variations (8.961,30) 506,53 2.058,00 (61.390,05) 0,00 0,00 (67.786,83)
Additions 2.177,46 603,32 91.506,79 0,00 0,00 0,00 94.287,57
Disposals 0,00 (17.391,06) (137.709,29) 0,00 0,00 0,00 (155.100,35)
Disposals of subsidiaries 0,00 0,00 (127.221,02) 0,00 0,00 0,00 (127.221,02)
Reclassifications (186.320,98) 0,00 (25.970.548,04) 26.385.791,59 (228.922,57) 0,00 0,00
Stability at 31 December 2013 142.353,12 663.497,45 9.228.673,75 28.983.508,16 1.707.484,00 480.999,99 41.206.516,48
ACCUMULATED DEPRECIATION
Stability at 1 January 2013 0,00 17.917,36 31.134.498,57 572.837,45 1.487.631,63 0,00 33.212.885,01
Alternate variations 0,00 0,00 0,00 (40.865,46) 0,00 0,00 (40.865,46)
Depreciation cost 0,00 115,81 250.140,37 1.732.149,10 341.496,79 0,00 2.323.902,07
Impairment 0,00 0,00 0,00 718.469,88 0,00 0,00 718.469,88
Disposals 0,00 (17.391,06) (123.788,64) 0,00 0,00 0,00 (141.179,70)
Disposals of subsidiaries 0,00 0,00 (122.692,65) 0,00 0,00 0,00 (122.692,65)
Reclassifications 0,00 0,00 (22.086.999,08) 22.209.140,31 (122.141,23) 0,00 0,00
Stability at 31 December 2013 0,00 642,11 9.051.158,57 25.191.731,29 1.706.987,19 0,00 35.950.519,16
NET BOOK VALUE at 31 December 2013 142.353,12 662.855,34 177.515,18 3.791.776,88 496,81 480.999,99 5.255.997,31
Improvement
prices
Emblems &
licenses Software program
Internallygenerated
software program
Buyer
relationship Different
ACQUISITION COST
Stability at 1 January 2014 142.353,12 663.497,45 9.330.316,93 28.881.864,98 1.707.484,00 480.999,99 41.206.516,47
Alternate variations 18.318,22 0 0,00 171.716,78 0 0 190.035,00
Additions 0,00 0 143.998,96 0 0 196.880,59 340.879,55
Stability at 31 December 2014 160.671,34 663.497,45 9.474.315,89 29.053.581,76 1.707.484,00 677.880,58 41.737.431,02
ACCUMULATED DEPRECIATION
Stability at 1 January 2014 0 642,11 9.151.338,30 25.091.551,56 1.706.987,19 0 35.950.519,16
Alternate variations 0 0 0 14.327,97 0 0 14.327,97
Depreciation cost 0 141,48 150.941,30 1.304.512,30 496,79 0 1.456.091,87
Impairment 0 0 0 0,00 0 0 0,00
Stability at 31 December 2014 0 783,59 9.302.279,60 26.410.391,83 1.707.483,98 0,00 37.420.939,00
NET BOOK VALUE at 31 December 2014 160.671,34 662.713,86 172.036,29 2.643.189,93 0,02 677.880,58 4.316.492,02
INTRASOFT INTERNATIONAL
Consolidated Monetary Statements in accordance with IFRS
31 December 2014
Web page 60 of 89
9. Funding property
Quantities in Euro 31/12/2014 31/12/2013
Price
Stability firstly of interval 206.107,42 206.107,42
Stability on the finish of interval 206.107,42 206.107,42
Accrued Depreciation
Stability firstly of interval 0,00 0,00
Impairment 0,00 0,00
Stability on the finish of interval 0,00 0,00
Web ebook quantity on the finish of interval 206.107,42 206.107,42
The funding property pertains to land rented to associated events. Rental earnings from funding
properties for 2014 amounted to €40.474,32 (2013: €38.110,14). The working bills associated
to the land amounted to €1.456,20 (2013: €1.723,13)
The Group estimated the truthful worth of its property as at 31 August 2011. Impairment losses have been
recorded within the 2011 12 months’s revenue or loss amounting to €250.000,00. Throughout 2014 no indications
for impairment existed.
10. Funding in subsidiaries
The curiosity held in subsidiaries as at 31 December is as follows:
Entity Title
Nation
of
incorporation
31/12/2014
Web Ebook
Worth
31/12/2014
Web Fairness
31/12/2014
Revenue /
(Loss)
31/12/2014
Curiosity held
(%)
Intrasoft Worldwide SA Belgium 4.059.738,00 3.894.793,15 406.983,65 99,99%
Intrasoft SA Greece 90.000,00 19.623,55 (4.456,05) 99,00%
Intrasoft Worldwide Bulgaria Ltd Bulgaria 46.016,98 36.468,03 (11.759,77) 100,00%
Intrasoft Data Expertise UK
Ltd United Kingdom 0,00 (11.683,21) (4.460,52) 100,00%
Intrasoft Center East FZC United Arab
Emirates 200.277,01 1.367.907,80 1.002.491,98 80,00%
World Web Options SA Bulgaria 200.000,00 1.261.578,65 484.437,43 100,00%
Intrasoft Worldwide Scandinavia
AS Denmark 2.783.000,00 2.003.384,15 (434.025,91) 100,00%
Intrasoft Worldwide USA, Inc. USA 817,59 817,59 0,00 100,00%
Intracom Exports Cyprus 773.370,53 447.426,24 (19.409,23) 100,00%
Complete 8.153.220,11 9.020.315,95 1.419.801,58
INTRASOFT INTERNATIONAL
Consolidated Monetary Statements in accordance with IFRS
31 December 2014
Web page 61 of 89
Entity Title
Nation
of
incorporation
31/12/2013
Web Ebook
Worth
31/12/2013
Web Fairness
31/12/2013
Revenue /
(Loss)
31/12/2013
Curiosity held
(%)
Intrasoft Worldwide SA Belgium 4.059.738,00 3.487.809,50 405.379,40 99,99%
Intrasoft SA Greece 90.000,00 24.079,60 (4.030,51) 99,00%
Intrasoft Worldwide Bulgaria Ltd Bulgaria 46.016,98 48.227,80 1.683,68 100,00%
Intrasoft Data Expertise UK
Ltd United Kingdom 0,00 (7.222,69) (5.745,12) 100,00%
Intrasoft Center East FZC United Arab
Emirates 200.277,01 221.789,23 (23.443,66) 80,00%
World Web Options SA Bulgaria 200.000,00 1.226.694,80 425.612,31 100,00%
Intracom Jordan Jordan 314.117,86 3.213.258,49 732.086,39 80,00%
Intrasoft Worldwide Scandinavia
AS Denmark 2.783.000,00 2.435.905,70 (367.954,10) 100,00%
Intrasoft Worldwide USA, Inc. USA 817,59 817,59 0,00 100,00%
Intracom Exports Cyprus 573.370,53 466.835,47 (19.180,34) 100,00%
Complete 8.267.337,97 11.118.195,49 1.144.408,05
The motion on Investments account is as follows:
Quantities in Euro 31/12/2014 31/12/2013
Stability firstly of interval 8.266.737,97 8.066.461,96
Acquisition of subsidiaries 0,00 200.277,01
Additions 200.000,00 329.001,00
Impairment (Be aware 32) 0,00 0,00
Disposals / write offs (314.117,86) (329.002,00)
Stability on the finish of interval 8.152.620,11 8.266.737,97
In 2013, the corporate proceeded to a disposal of EUR 329.002,00 of its subsidiary Databank S.A.
Throughout the 12 months 2013, the Firm established Intrasoft Center F.Z.C. in United Arabic Emirate.
In 2014, the corporate proceeded to a disposal of EUR 314.117,86,00 of its subsidiary Intarsoft
Jordan S.A.
INTRASOFT INTERNATIONAL
Consolidated Monetary Statements in accordance with IFRS
31 December 2014
Web page 62 of 89
11. Investments in associates
Throughout the 12 months 2014, the Firm established a 50% held subsidiary Firm with the title of
Superior Transport Telematics SA in Greece.
Entity Title
Nation
of
incorporation
31/12/2014
Web Ebook
Worth
31/12/2014
Web Fairness
31/12/2014
Revenue /
(Loss)
31/12/2014
Curiosity held
(%)
Superior Transport Telematics SA Greece 271.460,00 558.456,77 15.536,77 50,00%
Complete 271.460,00 558.456,77 14.536,77
12. Out there-for-sale monetary property
Quantities in Euro 2014 2013
Stability firstly of interval 2.147.869,51 3.138.318,16
Impairment (3.399,46) (80.000,00)
Truthful worth changes (be aware 22) 0,00 (910.448,65)
Write-offs (484.312,79) 0,00
Disposals/ (1.156.135,20) 0,00
Stability on the finish of interval 504.022,06 2.147.869,51
Non-current portion 504.022,06 2.147.869,51
504.022,06 2.147.869,51
Listed securities
– Fairness securities
1.210.782 shares of Hellas On Line 0,00 484.312,79
2.890.338 shares of Hellas On Line (merger influence) 0,00 1.156.135,20
0,00 1.640.447,99
Unlisted securities
– Fairness securities
Intranet 249.778,80 249.778,80
Edap-Etep Kritis 11.738,82 11.738,82
Akropolis Park 242.504,44 242.504,44
Technological Park Thessalias SA 0,00 3.399,46
504.022,06 507.421,52
504.022,06 2.147.869,51
Out there-for-sale FA are denominated within the following currencies:
Euro 504.022,06 2.147.869,51
504.022,06 2.147.869,51
INTRASOFT INTERNATIONAL
Consolidated Monetary Statements in accordance with IFRS
31 December 2014
Web page 63 of 89
The investments in listed firms relate to firms listed within the Athens Inventory Alternate, and
are measured at their quoted inventory costs on the stability sheet date.
Truthful worth of listed and unlisted securities represents a Degree 1, respectively a Degree 3 measure.
Investments in unlisted shares are proven at price much less impairment.
Entity Title
Nation
of
incorporation
31/12/2014
Price Ebook
Worth
31/12/2014
Impaired
quantity
31/12/2014
Web Ebook
Worth
Intranet Greece 270.000,00 20.221,20 249.778,80
Edap-Etep Kritis Greece 11.738,82 0,00 11.738,82
Akropolis Park Greece 302.504,44 60.000,00 242.504,44
Complete 584.243,26 80.221,20 504.022,06
13. Deferred earnings tax
Deferred earnings tax property and liabilities are offset when there’s a legally enforceable proper to
offset present tax property in opposition to present tax liabilities and when the deferred earnings taxes relate
to the identical fiscal authority.
The offset quantities are as follows:
Quantities in Euro 31/12/2014 31/12/2013
Deferred tax property:
Deferred tax property to be recovered after greater than 12 months (1.040.268,77) (1.037.741,73)
Deferred tax property to be recovered inside 12 months (12.259,27) (11.192,49)
(1.052.528,039) (1.048.934,22)
Deferred tax liabilities:
Deferred tax liabilities to be settled after greater than 12 months 227.757,78 227.164,20
Deferred tax liabilities to be settled inside 12 months 0,00 0,00
227.757,78 227.164,20
(824.770,26) (821.770,02)
The gross motion on the deferred earnings tax account is as follows:
Quantities in Euro 31/12/2014 31/12/2013
Stability at starting of interval: (821.770,02) (1.045.911,48)
Alternate variations (0,01) 6.084,58
Tax charged to fairness 0,00 37.951,92
Revenue assertion cost (Be aware 34) (3.000,25) 180.104,96
Stability on the finish of interval (824.770,26) (821.770,02)
INTRASOFT INTERNATIONAL
Consolidated Monetary Statements in accordance with IFRS
31 December 2014
Web page 64 of 89
The motion in deferred tax property and liabilities throughout the 12 months, with out taking into
consideration the offsetting of balances inside the identical tax jurisdiction, is as follows:
Provisions –
Impairment
losses
Tax losses Different Complete
Deferred tax asset
Stability at 1 January 2013 (1.114.393,89) 385.675,90 (769.449,52) (1.498.167,51)
Charged / (credited) to the earnings assertion 336.763,68 0,00 84.956,02 421.719,70
Charged to fairness 0,00 0,00 19.429,01 19.429,01
Acquisition of subsidiaries 0,00 0,00 0,00 0,00
Disposal of subsidiaries 0,00 0,00 0,00 0,00
Reclassifications 436.716,46 (385.675,90) (51.040,56) 0,00
Alternate variations 8.084,58 0,00 0,00 8.084,58
Stability at 31 December 2013 (332.829,17) 0,00 (716.105,05) (1.048.934,22)
Charged / (credited) to the earnings assertion (2.931,88) 0,00 (661,95) (3.593,83)
Charged to fairness 0,00 0,00 0,00 0,00
Alternate variations 0,00 0,00 0,00 0,00
Stability at 31 December 2014 (335.761,05) 0,00 (716.767,00) (1.052.528,04)
Provisions/Impairment losses quantities € 332.829,17 derived from different provisions
Different property quantities € 716.105,05 derived from impairment of Intrasoft Worldwide
participation in Intrasoft Worldwide Scandinavia (710.669,15 €) & different provisions (5.435,90€).
The Group has not acknowledged deferred tax asset on the losses of the earlier and the present
12 months. These losses quantity to € 11.580.830,91.
Accelerated
tax
depreciation
Accrued
earnings Different Complete

 

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