The differences between the accounting politics from OMFP 3055/2009 and the ones from IFRS need visible
adjustments regarding the position of assets and the inventories position and the accounting standards IAS 16
“Tangible Assets”, IAS 36 “Impairment of Assets”, IAS 40 “Investment Property”, IFRS 5 “Non-current Assets
Held for Sale and Discontinued Operations” and IAS 2 “Inventories”.