CONTENTS - Athens Stock Exchange

shares can be judged by a
factor of the ATHEX, in
cases when the size of the
Company, the large number
of its shareholders and the
dispersion of the shares to
the investment public in this
category, provides for the
smooth operation of the
market with percentages of
dispersion lower than the
above-mentioned ones.
7. The filing Company has published/
submitted financial statements for
at least three fiscal years as regards
the Main Market and two fiscal
years as regards the Parallel Market
and the New Market.
8. The financial statements of the
filing company (parent and
consolidated) must also:
8.1 Be audited by a chartered
auditor
8.2 Not include, for the last
fiscal year prior to the
submission of the
application, comments of
the chartered auditors that
may affect negatively its
real financial structure.
9. The filing Company:
9.1 Has to be audited for all the
fiscal issues and all the
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Page 30
fiscal years for which,
during the time of
submission of the
9.2
application to the ATHEX,
annual financial statements
have been published.
In cases when the filing
company is obliged to
publish consolidated
financial statements, the
companies that are included
in the last published
consolidated accounts, must
also be tax audited for all
the fiscal years for which
consolidated financial
statements are drawn.
10. The legal status of the Company,
its subsidiaries and its certificates
must be compliant with the Laws
and Regulations under which it
operates.
11. The company must have and
adequate system of internal audits
and must also have applied the
principles of corporate governance.
12. The filing company:
12.1 Must have an Internal
Operations Regulation,
which includes the
minimum content that is
provided
3016/2002.
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