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class=\"elementor-heading-title elementor-size-default\">\u03a4\u03bf \u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03bf \u03bc\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03c0\u03cd\u03bb\u03b7 \u03bc\u03b1\u03c2 \u03c3\u03c4\u03bf\u03bd \u03ba\u03cc\u03c3\u03bc\u03bf<!-- notionvc: e40bc9e7-6e4c-43e6-bc75-78046b94413f --><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fa9a826 elementor-widget elementor-widget-spacer\" data-id=\"4fa9a826\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a14f527 elementor-widget elementor-widget-text-editor\" data-id=\"3a14f527\" data-element_type=\"widget\" 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class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u03a3\u03c4\u03b7 Christos Makrides and Associates Ltd, \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03ba\u03c4\u03b5\u03c4\u03b1\u03bc\u03ad\u03bd\u03b7 \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03af\u03b1 \u03bc\u03b1\u03c2 \u03c3\u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03c9\u03bd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03b5\u03be\u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03b5\u03c5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03bb\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03ba\u03c1\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03bc\u03bf\u03bd\u03b1\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c3\u03b1\u03c2.<\/p><p>\u0397 Christos Makrides and Associates Ltd \u03b5\u03af\u03bd\u03b1\u03b9 <a href=\"https:\/\/www.icpac.org.cy\/SELK\/practicingfirmauditorsdetails.aspx?firmno=TytYbEVDU1V2UGN5eElMRGhXV1ZpQT09\" target=\"_blank\" rel=\"noopener\">\u03b5\u03b3\u03b3\u03b5\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03b7 \u03c3\u03c4\u03bf ICPAC<\/a> \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf, \u03b5\u03be\u03bf\u03c5\u03c3\u03b9\u03bf\u03b4\u03bf\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7 \u03ba\u03b1\u03b9 \u03b1\u03b4\u03b5\u03b9\u03bf\u03b4\u03bf\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd, \u03bc\u03b5 \u03b1\u03c1\u03b9\u03b8\u03bc\u03cc \u03bc\u03b7\u03c4\u03c1\u03ce\u03bf\u03c5 E189\/A\/2013.<\/p><p>\u0394\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03bf\u03c5\u03bc\u03b5 \u03c4\u03b7 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b1 \u03c4\u03bf\u03c0\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b5\u03b8\u03bd\u03ae \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1, \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03bd\u03c4\u03b1\u03c2 \u03b1\u03be\u03b9\u03cc\u03c0\u03b9\u03c3\u03c4\u03b5\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b1\u03bd\u03b5\u03b2\u03ac\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03ae \u03c3\u03b1\u03c2 \u03c3\u03c4\u03bf \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03bf \u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03bf.<\/p><p><\/p><p><\/p><p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72e3f3ec e-flex e-con-boxed e-con e-parent\" data-id=\"72e3f3ec\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-61db2d56 e-con-full e-flex e-con e-child\" data-id=\"61db2d56\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-512b74df e-con-full e-flex e-con e-child\" data-id=\"512b74df\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bfd162c elementor-widget elementor-widget-heading\" data-id=\"1bfd162c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u039b\u03cd\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03ba\u03b1\u03c4\u03ac \u03c0\u03b1\u03c1\u03b1\u03b3\u03b3\u03b5\u03bb\u03af\u03b1<!-- notionvc: 1f01567b-d3e9-4166-b85d-c4bf436c47af --><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-682453f7 elementor-widget elementor-widget-text-editor\" data-id=\"682453f7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0394\u03b5\u03b4\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03cc\u03c4\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03b5\u03c4\u03b9\u03ba\u03ae, \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c1\u03bc\u03bf\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03ba\u03c1\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c3\u03b1\u03c2. \u0397 \u03ba\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03ae \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03bc\u03b1\u03c2 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03ac\u03bc\u03b5\u03c3\u03b1 \u03bc\u03b1\u03b6\u03af \u03c3\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b7\u03bc\u03b9\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c3\u03c7\u03b5\u03b4\u03af\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03af\u03b6\u03bf\u03c5\u03bd \u03c4\u03b1 \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03c3\u03b1\u03c2 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5. \u0395\u03b3\u03b3\u03c5\u03cc\u03bc\u03b1\u03c3\u03c4\u03b5 \u03cc\u03c4\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03ae \u03c3\u03b1\u03c2 \u03cc\u03c7\u03b9 \u03bc\u03cc\u03bd\u03bf \u03b9\u03ba\u03b1\u03bd\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03c4\u03b9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b1\u03bb\u03bb\u03ac \u03ba\u03b1\u03b9 \u03b2\u03b5\u03bb\u03c4\u03b9\u03ce\u03bd\u03b5\u03b9 \u03c4\u03b7 \u03c3\u03c5\u03bd\u03bf\u03bb\u03b9\u03ba\u03ae \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03ae \u03c4\u03b7\u03c2 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1, \u03b5\u03c3\u03c4\u03b9\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03b5\u03be\u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03b5\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd.  <br><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-572c8f9d toggle elementor-widget elementor-widget-n-accordion\" data-id=\"572c8f9d\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"my-id\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"my-id\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u03a0\u03ce\u03c2 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03c3\u03b1\u03c2 \u03b2\u03bf\u03b7\u03b8\u03ae\u03c3\u03bf\u03c5\u03bd \u03bf\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5; <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"my-id\" class=\"elementor-element elementor-element-232e4ad0 e-con-full e-flex e-con e-child\" data-id=\"232e4ad0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-488b14c5 elementor-widget elementor-widget-spacer\" data-id=\"488b14c5\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aea90cb elementor-widget elementor-widget-text-editor\" data-id=\"6aea90cb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\u039f\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03b1\u03c0\u03bf\u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03bd \u03c3\u03c4\u03b7\u03bd \u03b1\u03cd\u03be\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03bc\u03c0\u03b9\u03c3\u03c4\u03bf\u03c3\u03cd\u03bd\u03b7\u03c2 \u03c4\u03c9\u03bd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b5\u03c1\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03c3\u03b9\u03b1\u03ba\u03ae\u03c2 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2. \u0395\u03b3\u03b3\u03c5\u03cc\u03bc\u03b1\u03c3\u03c4\u03b5 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03c3\u03b1\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03b5\u03b9\u03ba\u03bf\u03bd\u03af\u03b6\u03bf\u03c5\u03bd \u03ba\u03b1\u03c4\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c4\u03c5\u03c7\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03ae\u03c2 \u03c3\u03b1\u03c2, \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03ae \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 (\u0394\u03a0\u03a7\u0391) \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b2\u03ad\u03bb\u03c4\u03b9\u03c3\u03c4\u03b5\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2. \u0397 \u03bf\u03bc\u03ac\u03b4\u03b1 \u03c4\u03c9\u03bd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ce\u03bd \u03bc\u03b1\u03c2 \u03b5\u03c1\u03b3\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03ba\u03bb\u03b7\u03c1\u03ac \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b5\u03bd\u03c4\u03bf\u03c0\u03af\u03c3\u03b5\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03c4\u03bf\u03bc\u03b5\u03af\u03c2 \u03c0\u03bf\u03c5 \u03c7\u03c1\u03b5\u03b9\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b2\u03b5\u03bb\u03c4\u03af\u03c9\u03c3\u03b7, \u03b4\u03af\u03bd\u03bf\u03bd\u03c4\u03ac\u03c2 \u03c3\u03b1\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03c3\u03b1\u03c2 \u03b2\u03bf\u03b7\u03b8\u03ae\u03c3\u03bf\u03c5\u03bd \u03bd\u03b1 \u03b5\u03ba\u03c0\u03bb\u03b7\u03c1\u03ce\u03c3\u03b5\u03c4\u03b5 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b1\u03c2, \u03b1\u03c5\u03be\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1 \u03c4\u03b1 \u03ad\u03c3\u03bf\u03b4\u03ac \u03c3\u03b1\u03c2.  \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-730b52c4 elementor-widget elementor-widget-spacer\" data-id=\"730b52c4\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1461\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1461\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u0391\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b2\u03bf\u03cd\u03bb\u03b5\u03c5\u03c3\u03b7 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1461\" class=\"elementor-element elementor-element-2da14890 e-con-full e-flex e-con e-child\" data-id=\"2da14890\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c0227d4 elementor-widget elementor-widget-text-editor\" data-id=\"3c0227d4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0397 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03ac \u03bc\u03b1\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03b4\u03b9\u03b5\u03be\u03bf\u03b4\u03b9\u03ba\u03ae \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b9\u03ce\u03bd \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03ae\u03c2 \u03c3\u03b1\u03c2, \u03c0\u03bf\u03c5 \u03b5\u03b3\u03b3\u03c5\u03ac\u03c4\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03ba\u03c1\u03af\u03b2\u03b5\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c3\u03b1\u03c2 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd. \u0397 \u03b5\u03ba\u03c4\u03b5\u03c4\u03b1\u03bc\u03ad\u03bd\u03b7 \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03af\u03b1 \u03bc\u03b1\u03c2 \u03c3\u03c4\u03b7 \u03b4\u03b9\u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1 \u03b5\u03bb\u03ad\u03b3\u03c7\u03c9\u03bd \u03c3\u03b5 \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03c5\u03c2 \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5\u03c2 \u03bc\u03ac\u03c2 \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03bf\u03c5\u03bc\u03b5 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c7\u03b5\u03b9\u03c1\u03b9\u03b6\u03cc\u03bc\u03b1\u03c3\u03c4\u03b5 \u03c4\u03b9\u03c2 \u03bc\u03bf\u03bd\u03b1\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03c5\u03c3\u03ba\u03bf\u03bb\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03af\u03c3\u03b5\u03b9 \u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c3\u03b1\u03c2. \u0398\u03ad\u03c4\u03bf\u03c5\u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c3\u03b1\u03c2 \u03c3\u03b5 \u03b8\u03ad\u03c3\u03b7 \u03bd\u03b1 \u03b9\u03ba\u03b1\u03bd\u03bf\u03c0\u03bf\u03b9\u03b5\u03af \u03c4\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b1\u03bb\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c4\u03bf\u03c5 \u03ba\u03bb\u03ac\u03b4\u03bf\u03c5 \u03c3\u03b1\u03c2, \u03b5\u03c0\u03b9\u03c4\u03c5\u03b3\u03c7\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1 \u03c4\u03b1 \u03ba\u03b1\u03bb\u03cd\u03c4\u03b5\u03c1\u03b1 \u03b4\u03c5\u03bd\u03b1\u03c4\u03ac \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1, \u03c3\u03c5\u03bd\u03b4\u03c5\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b9\u03c2 \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bc\u03b1\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c4\u03cc\u03c7\u03bf\u03c5\u03c2 \u03c3\u03b1\u03c2.  <\/p><p>\u0397 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03ae\u03c2 \u03bc\u03b1\u03c2 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03c4\u03b1 \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03ae \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1, \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03c5\u03bd, \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03ac\u03bb\u03bb\u03c9\u03bd:<\/p><ul><li>\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03b1 (\u0394\u03a0\u03a7\u0391 9)<\/li><li>\u039c\u03b9\u03c3\u03b8\u03ce\u03c3\u03b5\u03b9\u03c2 (\u0394\u03a0\u03a7\u0391 16)<\/li><li>\u0391\u03bd\u03b1\u03b3\u03bd\u03ce\u03c1\u03b9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03bc\u03ad\u03c4\u03c1\u03b7\u03c3\u03b7 \u03b5\u03c3\u03cc\u03b4\u03c9\u03bd (\u0394\u03a0\u03a7\u0391 15)<\/li><\/ul><p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1462\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1462\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> \u039a\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03ae \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1, \u03c0\u03b1\u03b3\u03ba\u03cc\u03c3\u03bc\u03b9\u03b1 \u03b5\u03bc\u03b2\u03ad\u03bb\u03b5\u03b9\u03b1 <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1462\" class=\"elementor-element elementor-element-79cd865b e-con-full e-flex e-con e-child\" data-id=\"79cd865b\" 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\\u03c0\\u03b5\\u03c1\\u03b9\\u03bb\\u03b1\\u03bc\\u03b2\\u03ac\\u03bd\\u03bf\\u03c5\\u03bd, \\u03bc\\u03b5\\u03c4\\u03b1\\u03be\\u03cd \\u03ac\\u03bb\\u03bb\\u03c9\\u03bd:\\u03a7\\u03c1\\u03b7\\u03bc\\u03b1\\u03c4\\u03bf\\u03bf\\u03b9\\u03ba\\u03bf\\u03bd\\u03bf\\u03bc\\u03b9\\u03ba\\u03ac \\u03bc\\u03ad\\u03c3\\u03b1 (\\u0394\\u03a0\\u03a7\\u0391 9)\\u039c\\u03b9\\u03c3\\u03b8\\u03ce\\u03c3\\u03b5\\u03b9\\u03c2 (\\u0394\\u03a0\\u03a7\\u0391 16)\\u0391\\u03bd\\u03b1\\u03b3\\u03bd\\u03ce\\u03c1\\u03b9\\u03c3\\u03b7 \\u03ba\\u03b1\\u03b9 \\u03b5\\u03c0\\u03b9\\u03bc\\u03ad\\u03c4\\u03c1\\u03b7\\u03c3\\u03b7 \\u03b5\\u03c3\\u03cc\\u03b4\\u03c9\\u03bd (\\u0394\\u03a0\\u03a7\\u0391 15)\"}},{\"@type\":\"Question\",\"name\":\"\\u039a\\u03c5\\u03c0\\u03c1\\u03b9\\u03b1\\u03ba\\u03ae \\u03c0\\u03b1\\u03c1\\u03bf\\u03c5\\u03c3\\u03af\\u03b1, \\u03c0\\u03b1\\u03b3\\u03ba\\u03cc\\u03c3\\u03bc\\u03b9\\u03b1 \\u03b5\\u03bc\\u03b2\\u03ad\\u03bb\\u03b5\\u03b9\\u03b1\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u0397 \\u03b5\\u03bb\\u03b5\\u03b3\\u03ba\\u03c4\\u03b9\\u03ba\\u03ae \\u03b5\\u03c4\\u03b1\\u03b9\\u03c1\\u03b5\\u03af\\u03b1 \\u03bc\\u03b1\\u03c2 \\u03bc\\u03b5 \\u03ad\\u03b4\\u03c1\\u03b1 \\u03c4\\u03b7\\u03bd \\u039a\\u03cd\\u03c0\\u03c1\\u03bf \\u03b5\\u03be\\u03c5\\u03c0\\u03b7\\u03c1\\u03b5\\u03c4\\u03b5\\u03af \\u03c4\\u03cc\\u03c3\\u03bf \\u03c4\\u03bf\\u03c0\\u03b9\\u03ba\\u03bf\\u03cd\\u03c2 \\u03cc\\u03c3\\u03bf \\u03ba\\u03b1\\u03b9 \\u03b4\\u03b9\\u03b5\\u03b8\\u03bd\\u03b5\\u03af\\u03c2 \\u03c0\\u03b5\\u03bb\\u03ac\\u03c4\\u03b5\\u03c2 \\u03bc\\u03b5 \\u03c5\\u03c0\\u03b7\\u03c1\\u03b5\\u03c3\\u03af\\u03b5\\u03c2 \\u03b5\\u03bb\\u03ad\\u03b3\\u03c7\\u03bf\\u03c5 \\u03ba\\u03b1\\u03b9 \\u03b4\\u03b9\\u03b1\\u03c3\\u03c6\\u03ac\\u03bb\\u03b9\\u03c3\\u03b7\\u03c2. \\u0397 \\u03b5\\u03ba\\u03c4\\u03b5\\u03c4\\u03b1\\u03bc\\u03ad\\u03bd\\u03b7 \\u03c0\\u03b1\\u03b3\\u03ba\\u03cc\\u03c3\\u03bc\\u03b9\\u03b1 \\u03b5\\u03bc\\u03b2\\u03ad\\u03bb\\u03b5\\u03b9\\u03ac \\u03bc\\u03b1\\u03c2 \\u03bc\\u03b1\\u03c2 \\u03b5\\u03c0\\u03b9\\u03c4\\u03c1\\u03ad\\u03c0\\u03b5\\u03b9 \\u03bd\\u03b1 \\u03b4\\u03b9\\u03b1\\u03c4\\u03b7\\u03c1\\u03bf\\u03cd\\u03bc\\u03b5 \\u03b5\\u03bd\\u03b7\\u03bc\\u03b5\\u03c1\\u03c9\\u03bc\\u03ad\\u03bd\\u03b7 \\u03b3\\u03bd\\u03ce\\u03c3\\u03b7 \\u03c4\\u03bf\\u03c5 \\u03c1\\u03c5\\u03b8\\u03bc\\u03b9\\u03c3\\u03c4\\u03b9\\u03ba\\u03bf\\u03cd \\u03c0\\u03b5\\u03c1\\u03b9\\u03b2\\u03ac\\u03bb\\u03bb\\u03bf\\u03bd\\u03c4\\u03bf\\u03c2 \\u03c3\\u03c4\\u03b7\\u03bd \\u039a\\u03cd\\u03c0\\u03c1\\u03bf \\u03ba\\u03b1\\u03b9 \\u03c0\\u03ad\\u03c1\\u03b1\\u03bd \\u03b1\\u03c5\\u03c4\\u03ae\\u03c2, \\u03b4\\u03b9\\u03b1\\u03c3\\u03c6\\u03b1\\u03bb\\u03af\\u03b6\\u03bf\\u03bd\\u03c4\\u03b1\\u03c2 \\u03cc\\u03c4\\u03b9 \\u03b7 \\u03b5\\u03c0\\u03b9\\u03c7\\u03b5\\u03af\\u03c1\\u03b7\\u03c3\\u03ae \\u03c3\\u03b1\\u03c2 \\u03c3\\u03c5\\u03bd\\u03b5\\u03c7\\u03af\\u03b6\\u03b5\\u03b9 \\u03bd\\u03b1 \\u03c4\\u03b7\\u03c1\\u03b5\\u03af \\u03c4\\u03b1 \\u03c0\\u03b1\\u03b3\\u03ba\\u03cc\\u03c3\\u03bc\\u03b9\\u03b1 \\u03c0\\u03c1\\u03cc\\u03c4\\u03c5\\u03c0\\u03b1.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26722a5c elementor-widget elementor-widget-text-editor\" data-id=\"26722a5c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\u0397 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 \u03bc\u03b1\u03b6\u03af \u03bc\u03b1\u03c2 \u03c3\u03b1\u03c2 \u03b4\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf \u03ba\u03b5\u03c6\u03ac\u03bb\u03b9 \u03c3\u03b1\u03c2 \u03ae\u03c3\u03c5\u03c7\u03bf \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b5\u03bb\u03b5\u03c5\u03b8\u03b5\u03c1\u03af\u03b1 \u03bd\u03b1 \u03b5\u03c0\u03b9\u03ba\u03b5\u03bd\u03c4\u03c1\u03c9\u03b8\u03b5\u03af\u03c4\u03b5 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03cc \u03c0\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5\u03c4\u03c1\u03ac\u03b5\u03b9 &#8211; \u03c4\u03b7\u03bd \u03b5\u03c0\u03ad\u03ba\u03c4\u03b1\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c3\u03b1\u03c2.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-401e9c5c elementor-widget elementor-widget-spacer\" data-id=\"401e9c5c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44ee260e elementor-widget elementor-widget-button\" data-id=\"44ee260e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/makridestaxconsultants.com\/el\/%ce%b5%cf%80%ce%b9%ce%ba%ce%bf%ce%b9%ce%bd%cf%89%ce%bd%ce%ae%cf%83%cf%84%ce%b5-%ce%bc%ce%b1%ce%b6%ce%af-%ce%bc%ce%b1%cf%82\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0396\u03b7\u03c4\u03ae\u03c3\u03c4\u03b5 \u0394\u03b9\u03b1\u03b2\u03bf\u03cd\u03bb\u03b5\u03c5\u03c3\u03b7<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8453c5 e-flex e-con-boxed e-con e-parent\" data-id=\"f8453c5\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-26380506 e-con-full e-flex e-con e-child\" data-id=\"26380506\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c94f46a elementor-widget elementor-widget-heading\" data-id=\"4c94f46a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u03a0\u03b1\u03c1\u03cc\u03bc\u03bf\u03b9\u03b1 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32c16ba4 elementor-widget elementor-widget-spacer\" data-id=\"32c16ba4\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a class=\"elementor-element elementor-element-2934912c e-con-full e-transform e-flex e-con e-child\" data-id=\"2934912c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.05,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" href=\"https:\/\/makridestaxconsultants.com\/accounting-and-audit-services\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-652f4c7e elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"652f4c7e\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" data-name=\"Layer 1\" viewBox=\"0 0 60 72\"><defs><style>.cls-1{fill:none;stroke:#fff;stroke-linecap:round;stroke-miterlimit:10;}<\/style><\/defs><line class=\"cls-1\" x1=\"0.47\" y1=\"0.57\" x2=\"59.53\" y2=\"0.57\"><\/line><line class=\"cls-1\" x1=\"12.28\" y1=\"12.38\" x2=\"47.72\" y2=\"12.38\"><\/line><line class=\"cls-1\" x1=\"12.28\" y1=\"24.19\" x2=\"47.72\" y2=\"24.19\"><\/line><line class=\"cls-1\" x1=\"12.28\" y1=\"36\" x2=\"47.72\" y2=\"36\"><\/line><line class=\"cls-1\" x1=\"12.28\" y1=\"47.81\" x2=\"47.72\" y2=\"47.81\"><\/line><line class=\"cls-1\" x1=\"12.28\" y1=\"59.62\" x2=\"24.09\" y2=\"59.62\"><\/line><line class=\"cls-1\" x1=\"0.47\" y1=\"0.57\" x2=\"0.47\" y2=\"71.43\"><\/line><line class=\"cls-1\" x1=\"59.53\" y1=\"0.57\" x2=\"59.53\" y2=\"53.72\"><\/line><line class=\"cls-1\" x1=\"41.81\" y1=\"71.43\" x2=\"59.53\" y2=\"53.72\"><\/line><line class=\"cls-1\" x1=\"0.47\" y1=\"71.43\" x2=\"41.81\" y2=\"71.43\"><\/line><line class=\"cls-1\" x1=\"41.81\" y1=\"53.72\" x2=\"59.53\" y2=\"53.72\"><\/line><line class=\"cls-1\" x1=\"41.81\" y1=\"71.43\" x2=\"41.81\" y2=\"53.72\"><\/line><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ca95025 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3ca95025\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-566a6bae elementor-widget elementor-widget-spacer\" data-id=\"566a6bae\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42390ea1 elementor-widget elementor-widget-heading\" data-id=\"42390ea1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<div class=\"elementor-element elementor-element-164df8ec elementor-widget elementor-widget-spacer\" data-id=\"164df8ec\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-421e8d0b elementor-widget elementor-widget-heading\" data-id=\"421e8d0b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u03a3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b57f617 elementor-widget elementor-widget-spacer\" data-id=\"6b57f617\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72f7f8a0 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"72f7f8a0\" data-element_type=\"widget\" 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data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-69eaa720 e-con-full e-flex e-con e-child\" data-id=\"69eaa720\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52b2f9b4 elementor-widget elementor-widget-heading\" data-id=\"52b2f9b4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0395\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03ae\u03c3\u03c4\u03b5 \u03bc\u03b1\u03b6\u03af \u03bc\u03b1\u03c2<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22a23313 elementor-widget elementor-widget-spacer\" data-id=\"22a23313\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ffb746 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"5ffb746\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;\\u0395\\u03c0\\u03cc\\u03bc\\u03b5\\u03bd\\u03bf&quot;,&quot;step_previous_label&quot;:&quot;\\u03a0\\u03c1\\u03bf\\u03b7\\u03b3\\u03bf\\u03cd\\u03bc\\u03b5\\u03bd\\u03bf&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"\u039d\u03ad\u03b1 \u03c6\u03cc\u03c1\u03bc\u03b1\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"1721\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"5ffb746\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\u039f\u03bb\u03bf\u03ba\u03bb\u03b7\u03c1\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03ba\u03b1\u03b9 \u0394\u03b9\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 | Cyprus Accounting\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"1721\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t\u038c\u03bd\u03bf\u03bc\u03b1\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"\u038c\u03bd\u03bf\u03bc\u03b1\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t\u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03c4\u03b1\u03c7\u03c5\u03b4\u03c1\u03bf\u03bc\u03b5\u03af\u03bf\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"\u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc 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class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0391\u03c0\u03bf\u03c3\u03c4\u03bf\u03bb\u03ae<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03a4\u03bf \u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03bf \u03bc\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u039a\u03cd\u03c0\u03c1\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 \u03b7 \u03c0\u03cd\u03bb\u03b7 \u03bc\u03b1\u03c2 \u03c3\u03c4\u03bf\u03bd \u03ba\u03cc\u03c3\u03bc\u03bf \u03a3\u03c4\u03b7 Christos Makrides and Associates Ltd, \u03b1\u03be\u03b9\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03ba\u03c4\u03b5\u03c4\u03b1\u03bc\u03ad\u03bd\u03b7 \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03af\u03b1 \u03bc\u03b1\u03c2 \u03c3\u03c4\u03bf\u03bd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c4\u03c9\u03bd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03b5\u03be\u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03b5\u03c5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03bb\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03ba\u03c1\u03af\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03bc\u03bf\u03bd\u03b1\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c3\u03b1\u03c2. \u0397 Christos Makrides and Associates Ltd \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03b3\u03b3\u03b5\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03b7 \u03c3\u03c4\u03bf [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1738,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1721","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/makridestaxconsultants.com\/el\/wp-json\/wp\/v2\/pages\/1721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/makridestaxconsultants.com\/el\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/makridestaxconsultants.com\/el\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/makridestaxconsultants.com\/el\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/makridestaxconsultants.com\/el\/wp-json\/wp\/v2\/comments?post=1721"}],"version-history":[{"count":3,"href":"https:\/\/makridestaxconsultants.com\/el\/wp-json\/wp\/v2\/pages\/1721\/revisions"}],"predecessor-version":[{"id":1761,"href":"https:\/\/makridestaxconsultants.com\/el\/wp-json\/wp\/v2\/pages\/1721\/revisions\/1761"}],"up":[{"embeddable":true,"href":"https:\/\/makridestaxconsultants.com\/el\/wp-json\/wp\/v2\/pages\/1738"}],"wp:attachment":[{"href":"https:\/\/makridestaxconsultants.com\/el\/wp-json\/wp\/v2\/media?parent=1721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}