FOR THE FISCAL PERIOD BETWEEN JANUARY 1 AND SEPTEMBER 30, 2014 CRETA FARM C.I.S.A.

INTERIM FINANCIAL STATEMENTS FOR THE FISCAL PERIOD BETWEEN JANUARY 1 AND SEPTEMBER 30, 2014 CRETA FARM C.I.S.A. S.A. Reg. no.: 11867/06/Β/86/38 General Commercial Registry no. 22059150000 15th km of Rethymnon - Herakleion National Road Municipality of Rethymni

Contents Α. Interim Financial Statements... 2 1. BACKGROUND INFORMATION... 3 1.1. General information on the company and... 3 1.2. General information about the financial statements... 4 2. FINANCIAL STATEMENTS... 5 2.1. Concise Statement of Financial Position... 5 2.2. Concise Statement of Comprehensive Income for the period 1/1 30.09.14... 6 2.3. Concise Statement of Comprehensive Income for the period 1/7 30.09.14... 7 2.4. Concise Statement of Changes in Equity... 8 2.5. Concise statement of Cash Flows - Indirect method... 9 3. SELECTED NOTES ON THE INTERIM FINANCIAL STATEMENTS... 10 3.1. Basis for preparing the interim financial statements... 10 3.2. Accounting principles... 10 3.3. Estimates... 12 3.4. Significant events during the reporting period... 12 3.5. Operating segments... 13 3.6. Tangible assets... 15 3.7. Intangible assets... 16 3.8. Earnings per share... 17 3.9. Seasonal nature of business activities and changes... 18 3.10. Dividends... 20 3.11. Structure... 20 3.12. Forecasts... 20 3.13. Related parties disclosures... 21 3.14. Events after the reporting date... 21 3.15. I.F.R.S. 5 - Assets held for sale... 22 3.16. Equity shares... 22 E. Details and information for the period between 1/1-30/09/14... 23 1

Α. Interim Financial Statements The attached interim financial statements were approved by the Board of Directors for ''CRETA FARM C.I.S.A." on 27,11.14 and made public by posting them on the Internet at www.cretafarm.gr and the website of Athens Stock Exchange, where they will remain available to investors for at least five (5) years from the date of drafting and publication thereof. It is noted that the concise financial details and information published in Press, which result from the interim financial statements, aim to provide the reader with a general update on the financial standing and results of the issuing entity, but do not offer a complete view on the financial position, financial performances and cash flows of the and, as provided for by the International Financial Reporting Standards. The President & Managing Director The Vice-President & Managing Director Emmanuel Domazakis Konstantinos Domazakis ID No.: Ι 975738 / 74 ID No.: ΑΒ 187558 / 06 The Chief Financial Officer The Head Of Accounting Ioannis Papadopoulos Evangelos Tsakiris ID No.: Ξ 331005 / 86 ID no.: Σ 728648/00 OEE License Reg. no.: 0001235 Accountant, 1 st Class 2

1. BACKGROUND INFORMATION 1.1. General information on the company and 1.1.1. name These financial statements refer to the, where the parent company is called: "CRETA FARM C.I.S.A.. 1.1.2. "CRETA FARM CISA" (Industrial & Commercial S.A.) is legally a Limited Liability (Societe Anonyme), established in Greece (Rethymnon) in October 1979 and its headquarters is located in the municipality of Arkadi, Rethymnon, 15 th Km National Road Rethymnon - Heraklion (P.C. 74100, site Latzimas). The company's shares are traded on the Athens Stock Exchange from April 3, 2000. The company's shares are traded in the ''Mid and Small Capitalization'' category. It belongs to the class "Foods and Beverages - Foods". 1.1.3. Object and operations Details of the activities undertaken by the are: 1. Importation, production, breeding, fattening, forwarding, exportation, distribution, exploitation and marketing of animals of domestic or foreign origin, as well as the operation and exploitation of slaughterhouses. 2. Importation, representation, production, processing, breeding, processing, standardising, packaging, forwarding, freezing, storing, exporting, distributing, exploitation and marketing of fresh, chilled and frozen meat, related articles, products, or by-products thereof, and other related third-party production. 3. Importation, representation, production, processing, breeding, processing, standardising, packaging, forwarding, freezing, storing, exporting, transporting, exploitation and marketing of fish, fish catch, and marine organisms of any type, fries of marine organizations of any type, of similar articles, products and by-products, and other related third-party production. 4. Importing, representation, production, processing, breeding, processing, standardization, packaging, forwarding, freezing, storing, exporting, transporting, exploitation and marketing of olive oil and oils, coffee and beverages, wine, wine products, raki, tsikoudia, rakomelo, ouzo, tsipouro, beverages and soft drinks of any kind, alcoholic or not, of similar types, products and by-products of them, and other related third-party production. 5. Importing, representation, production, processing, breeding, processing, standardising, packaging, forwarding, freezing, storing, exporting, transporting, exploitation and marketing of animal food, fish food, specialized food, and all kinds of agricultural products, organic - environmentally - friendly products / cultivation methods, frozen or non-frozen food, bakery goods, pastry products, sweets and confectionary products, all kinds of agricultural, breeding, fishing and farming products, including all food in general, as well as the pertinent raw materials and all kinds of consumer goods. 6. Construction, operation, and management of facilities and waste processing plant, plants producing organic fertilizers, waste composting, neutralization, treatment, disposal and wastes management (solid and liquid) of the 's facilities and plants, as well as the exploitation, transportation, trading and provision of pertinent services with regards to any kinds of products and by-products, resulting from the operation and management of the above facilities and plants, including the production of electrical power for own-use or sale. 7. Undertaking and manufacture of any kinds of technical projects for the private segment (indicatively: buildings, repairs, etc.). 8. Activation in the field of restaurant and alimentation product field, as well as importing, representation, forwarding, storage, exportation, distribution, exploitation and marketing of all kinds of items and products necessary for the operation and exploitation of dining and feeding areas (health concern facilities). 9. Research, development, monitoring, improvement, forwarding, concession, provision of relevant consulting services and training, and marketing of modern and/or innovative methods and expertise on cultivation, fattening, production, processing, packaging, refrigeration, forwarding, exploitation, management and trading of every object within the context of its purpose. 1.1.4. with limited duration The duration of the company, under it statute, expires in 2029. Based on applicable legislation, indefinite duration for a company is not allowed; however, it can be extended after a decision taken by the shareholder General Assembly, with quorum and plurality voting as provided for by its statute. 3

1.2. General information about the financial statements The financial statements are the Consolidated Financial Statements for the and the Separate Financial Statements for the parent company CRETA FARM C.IS.A.. 1.2.1. Period and currency The financial statements refer to the fiscal period between 01.01.14 and 30.09.14. The amounts stated in them are in thousands of, unless stated otherwise. The comparative data refer to the period 1/1-30/9/2013 for the data of the profit and loss statement, for the cash flow statement and for the changes in equity and on 31.12.13 for the financial position data. 1.2.2. Application of IFRS Every IFRS issued by the International Accounting Standards Board and adopted by the European Union, in force during the reporting period has been implemented in full. 1.2.3. Going concern The financial statements have been prepared based on going concern. The administration assesses that there is no evidence of challenging the applicability of this principle. 1.2.4. Fair view The management has concluded that the financial statements present fairly the financial position, the financial performance and the cash flow of the company and the group. 1.2.5. Approval of financial statements The financial statements were approved by the Board of Directors on November 27, 2014. 4

2. FINANCIAL STATEMENTS 2.1. Concise Statement of Financial Position Notes (amounts in th. of ) 30.09.201 31.12.201 30.09.201 31.12.201 4 3 4 3 ASSETS Tangible assets 3.6 78,316 99,550 69,548 80,004 Intangible assets 3.7 5,945 6,116 4,112 4,350 Non-current assets held for sale 3,15 10,017 - - - Live assets 3.9.1 3,811 2,706 3,810 2,705 Goodwill 9,947 9,947 - - Investments in subsidiaries - - 23,050 23,530 Other investments 111 164 111 164 Other long-term receivables 849 756 174 166 Stock 3.9.2 7,734 7,427 7,220 6,891 Customers and other commercial receivables 3.9.3 14,631 12,152 18,398 15,672 Other receivables 3.9.3 14,266 12,969 33,901 31,515 Cash available and cash equivalents 2,475 2,532 2,291 2,404 TOTAL ASSETS 148,101 154,320 162,614 167,402 EQUITY AND LIABILITIES EQUITY Share Capital 12,382 12,382 12,382 12,382 Share premium 1,753 1,753 1,753 1,753 Reserves 43,071 50,736 34,514 41,287 Profits / (Losses) carried forward (45,684) (47,548) (14,409) (17,838) Total equity 11,521 17,322 34,238 37,583 Shareholders Equity 11,521 17,322 34,238 37,583 Non-controlling interests (2,468) (2,040) - - Total equity 9,053 15,282 34,238 37,583 LIABILITIES Deferred tax liabilities 5,290 8,498 2,754 5,863 Forecasts 3,12.1 738 738 727 727 Other long-term liabilities 0 0 0 0 Long term interest-bearing liabilities 3.9.4 56,956 46,484 56,956 46,484 Long-term liabilities 62,984 55,719 60,438 53,074 Suppliers and associated liabilities 3.9.5 19,446 19,318 20,240 19,833 Other liabilities 11,082 8,531 8,684 8,139 Short-term loans 3.9.4 45,535 55,468 39,013 48,774 Short-term Liabilities 76,063 83,318 67,937 76,745 Total Liabilities 139,047 139,037 128,375 129,819 TOTAL EQUITY AND LIABILITIES 148,101 154,320 162,614 167,402 5

2.2. Concise Statement of Comprehensive Income for the period 1/1 30.09.14 Statement of total revenue (amounts in th. of ) Notes 1.1.2014 1.1.2013 1.1.2014 1.1.2013 30.09.201 30.09.201 30.09.201 30.09.201 4 3 4 3 Sales (non-live assets) 73,336 62,862 72,464 65,059 Sales (live assets) 3,772 7,672 3,772 4,569 Total sales 3.9.6 77,107 70,535 76,236 69,628 Cost of sales (41,027) (37,152) (40,220) (39,129) Gross profit (of non-live assets) 32,309 25,711 32,244 25,930 Effect of including live assets at fair value 3.9.1 1,105 (687) 1,105 541 Development costs for live assets 3.9.1 (5,257) (6,168) (5,257) (3,885) Gross result from operations 31,929 26,528 31,864 27,154 Administrative expenses (3,782) (4,376) (3,380) (3,677) Selling expenses (22,955) (21,435) (21,939) (20,486) Other income / expenses 3.9.6 522 (298) 25 (277) Earnings before interest, taxes, depreciation, and amortization and restructuring expenses 9,269 4,260 9,483 5,610 Investment results / Value impairments - (14,917) - (13,439) Financial income / expenses (6,130) (6,093) (5,117) (5,036) Profits / (Losses) before tax 3.8 (416) (20,591) 1,454 (15,761) Taxes 1,162 1,161 1,062 1,554 Profits / (Losses) after tax 746 (19,430) 2,516 (14,208) Attributable to: Parent company owners 951 (19,049) 2,516 (14,208) Non-controlling interests (205) (382) - - Profits / (Losses) after tax per Share - basic (in ) 0.0323 (0.6462) 0.0853 (0.4819) Other comprehensive income 1.1.2014 1.1.2013 1.1.2014 1.1.2013 30.09.201 30.09.201 30.09.201 30.09.201 4 3 4 3 Profits / (Losses) after tax 746 (19,430) 2,516 (14,208) Revaluation of tangible assets - - - Exchange differences on translation of foreign exploitation (1,116) 259 - - TOTAL COMPREHENSIVE INCOME (370) (19,171) 2,516 (14,208) Attributable to: Parent company owners 58 (18,841) 2,516 (14,208) Non-controlling interests (428) (330) - - 6

2.3. Concise Statement of Comprehensive Income for the period 1/7 30.09.14 Statement of total revenue 1.07.2014 1,07.2013 1.07.2014 1,07.2013 30.09.201 30.09.201 30.09.201 (amounts in th. of ) 30.09.2014 3 4 3 Sales (non-live assets) 27,154 24,025 26,824 24,656 Sales (live assets) 1,571 3,003 1,571 1,865 Total sales 28,725 27,028 28,395 26,521 Cost of sales (16,103) (15,329) (15,923) (15,602) Gross profit (of non-live assets) 11,051 8,696 10,901 9,054 Effect of including live assets at fair value 109 (834) 109 (12) Development costs for live assets (1,756) (955) (1,756) (577) Gross result from operations 10,975 9,910 10,825 10,329 Administrative expenses (1,101) (1,377) (1,083) (1,192) Selling expenses (8,756) (8,089) (8,350) (7,659) Other income / expenses 78 (105) 81 (94) Earnings before interest, taxes, depreciation, and amortization and restructuring expenses 2,272 1,689 2,423 2,353 Investment results / Value impairments - - - - Financial income / expenses (1,868) (1,970) (1,476) (1,454) Profits /(Losses) before tax (672) (1,631) (3) (70) Taxes 521 (85) 519 (82) Profits / (Losses) after tax (152) (1,715) 516 (152) Attributable to: Parent company owners (91) (1,595) 516 (152) Non-controlling interests (61) (121) - - Profits /(Losses) after tax per Share - basic (in ) 0.0322 (0.0541) 0.0853 (0.0051) Other comprehensive income 1.07.2014 1,07.2013 1.07.2014 1,07.2013 30.09.201 30.09.201 30.09.201 30.09.2014 3 4 3 Profits / (Losses) after tax (152) (1,715) 516 (152) Revaluation of tangible assets - - - - Exchange differences on translation of foreign exploitation (1,007) 350 - - TOTAL COMPREHENSIVE INCOME (1,159) (1,365) 516 (152) Attributable to: Parent company owners (897) (1,314) 516 (152) Non-controlling interests (262) (50) - - 7

2.4. Concise Statement of Changes in Equity (amounts in th. of ) Share Capital Share premium Fair value reserves Reserves Results carried forward Shareholder equity Noncontrolling interests Balance on 01,01.13 12,382 1,753 12,044 38,303 (26,100) 38,381 (1,688) 36,693 Total comprehensive income of period 1.1-30.09.13 - - - - (19,049) (19,049) (382) (19,430) Other comprehensive income of period 1.1-30.09.13 - - - 208-208 52 259 Share capital increase - - - - - - - - Transfer of profits to reserve - - - - - - - - Translation differences - - - - - - - - Income / expenses registered directly to equity - - - - - - - - Balance on 30.09.13 12,382 1,753 12,044 38,510 (45,149) 19,540 (2,018) 17,522 Total equity Balance on 01.01.14 12,382 1,753 12,044 38,692 (47,547) 17,324 (2,040) 15,284 Total comprehensive income of period 1.1-30.09.14 - - - - 951 951 (205) 746 Other comprehensive income of period 1.1-30.09.14 - - - (892) - (892) (223) (1,116) Share capital increase - - - - - - - - Impairment of assets - - (856) (5,853) 912 (5,796) - (5,796) Acquisition of equity shares - - - (64) - (64) - (64) Income / expenses registered directly to equity - - - - - - - - Balance on 30.09.14 12,382 1,753 11,188 31,883 (45,684) 11,521 (2,468) 9,053 (amounts in th. of ) Share Capital Share premium Fair value reserves Reserves Results carried forward Total equity Balance on 01,01.13 12,382 1,753 5,945 35,342 (2,204) 53,217 Total comprehensive income of period 1.1-30.09.13 - - - - (14,208) (14,208) Other comprehensive income of period 1.1-30.09.13 - - - - - - Share capital increase - - - - - - Transfer of profits to reserve - - - - - - Translation differences - - - - - - Income / expenses registered directly to equity - - - - - - Balance on 30.09.13 12,382 1,753 5,945 35,342 (16,412) 39,009 Balance on 01.01.14 12,382 1,753 5,945 35,342 (17,838) 37,583 Total comprehensive income of period 1.1-30.06.14 - - - - 2,516 2,516 Other comprehensive income of period 1.1-30.09.14 - - - - - - Share capital increase - - - - - - Impairment of assets - - (856) (5,853) 912 (5,796) Acquisition of equity shares - - (64) - - (64) Income / expenses registered directly to equity - - - - - - Balance on 30.09.14 12,382 1,753 5,025 29,489 (14,409) 34,238 8

2.5. Concise statement of Cash Flows - Indirect method 1.1.2014 1.1.2013 1.1.2014 1.1.2013 30.09.2014 30.09.2013 30.09.2014 30.09.2013 Operating activities Profits before tax (going concern) (416) (20,591) 1,454 (15,761) Profits before tax (discontinued activities) - - - - Plus /(minus) adjustments for: Depreciations 3,555 3,841 2,913 2,896 impairment of assets - 14,917-13,439 Forecasts 436 569 436 569 Translation differences 266 (43) 266 (43) Results (incomes, expenses, profits and losses) of investments 11 (31) (159) (690) Interest and related expenses 6,101 6,124 5,741 5,726 Plus /(minus) adjustments for changes in working capital or related to operating activities: Decrease (increase) of inventories (1,406) (767) (1,434) (1,493) Decrease / (increase) of receivables (4,164) 7,675 (4,659) 11,610 (Decrease) / increase of liabilities (excluding banks) 571 (10,110) 937 (12,936) Minus: Debit Interest and related expenses paid (4,720) (4,156) (4,717) (4,053) Income tax paid - (170) - (84) Operating cash flows from discontinued activities - - - - Total inflows /(outflows) from operating activities (a) 234 (2,743) 777 (820) Investments Acquisition of subsidiaries, associates, joint ventures, and other investments (48) (90) (48) (140) Cash advances and loans to third parties - (480) (788) (2,512) Proceeds from the sale of subsidiaries, associates, joint ventures and other investments 18 (175) 20 96 Purchase of tangible and intangible fixed assets (8,054) (724) (7,792) (685) Proceeds from sales of tangible and intangible fixed assets 7,112 81 6,871 41 Interest received - - - - Dividends received - - - - Proceeds from grants to fixed assets - - - - Investment cash flows from discontinued operations - - - - Total inflows /(outflows) from investments (b) (972) (1,388) (1,736) (3,200) Financial activities Proceeds from increase in share capital - - - - Payments for share capital reduction - - - - Collections from loans 6,446 4,653 6,446 4,127 Cash advances and loans from third parties - - - - Loan repayments (5,770) (1,791) (5,602) (1,086) Repayments from leases (amortization) - (462) - (462) Dividends paid - - - - Financial cash flows from discontinued activities - - - - Total inflows /(outflows) from financing activities (c) 676 2,401 845 2,580 Net increase /(decrease) in cash available and cash equivalents of periods (a) + (b) + (c) (61) (1,730) (114) (1,441) Cash and cash equivalents at beginning of period 2,532 4,261 2,404 3,664 Effect of exchange rates on cash and cash equivalents 4 (1) Cash and cash equivalents at end of period 2,475 2,530 2,291 2,223 9

3. SELECTED NOTES ON THE INTERIM FINANCIAL STATEMENTS 3.1. Basis for preparing the interim financial statements The interim concise financial statements of the period have been prepared in accordance with International Accounting Standards 34 Interim financial Reporting. They do not include all the information required for the annual financial statements in accordance with the International Financial Reporting Standards and they should be reviewed along with the annual financial statements of the and the about the period that ended on December 31, 2013. 3.2. Accounting principles 3.2.1. New standards, interpretations, revisions and amendments to existing Standards that have come into force and have been adopted by the EU The following amendments to and Interpretations of the IFRS have been issued by the International Accounting Standards Board (IASB) have been adopted by the European Union and the application thereof is compulsory from 01/01/2014 or later. IFRS 10 Consolidated Financial Statements, IFRS 11 "Joint Arrangements", IFRS 12 Disclosures of Interests in Other' Entities", IAS 27 "Separate Financial Statements" and IAS 28 Investments in Associates and Joint-Ventures (applied for the annual periods starting on or after 01.01.14). In May 2011, IASB issued three new Standards, and specifically IFRS 10, IFRS 11 and IFRS 12. IFRS 10 Consolidated Financial Standards presents a consolidation model that appoints control as the basis for the consolidation of all types of entities. IFRS 10 replaces IFS 27 "Consolidated and Separate financial statements and Interpretation 12 Consolidation - Special Purpose Entities. IFRS 11 Joint Arrangements sets the principles with regard to the financial information of the members participating in joint arrangement. IFRS 11 replaces IAS 31 Interests in Joint Ventures" and IFRIC 13 "Jointly Controlled Entities Non-Monetary Contributions by Venturers. IFRS 12 Disclosures of Interests in other Entities" unites, enriches and replaces the disclosure requirements for subsidiaries, jointly controlled entities, associate entities and nonconsolidated entities. Following the new Standards, IASB also issued the amended IAS 27 titled IAS 27 Separate Financial Statements and amendment IAS 28, titled IAS 28 Investments in Associates. The standards do not affect the consolidated Financial Statements. Transition Guidelines: Consolidated Financial Statements, Joint Arrangements, Disclosures of Interests in other Entities (Amendments to IFRS 10, IFRS 11, and IFRS 12) (applies to annual periods starting on or after 01.01.14) In June 2012, IASB proceeded to this issuing, which provides clarifications with regard to the transitional clauses of IFRS 10. The amendments provide additional clarifications during transition to IFRS 10, IFRS 11, and IFRS 12, by reducing requirements for the provision of adjusted comparative information only to the previous period of comparison. In addition, with regard to the disclosures for non-consolidated entities, the amendments remove the requirement for presenting comparative information. These amendments do not affect the consolidated Financial Statements. Investment Entities (Amendments to IFRS 10, IFRS 12, and IFRS 27) (applies to annual periods starting on or after 01/01/14) In October 2012, IASB issued amendments to IFRS 10, IFRS 12 and IAS 27. These amendments apply to the Investment entities category. IASB uses the term Investment Entities" to refer to those active solely in investing capitals for the return from the capital goodwill, for revenue for investments, or for both. Investment entities must evaluate the return of their investments based on fair value. This category may also include private investment funds companies, organisations handling investment funds, private pension funds, state investment funds and other investment funds. In exception to the requirements of IFRS 10 concerning consolidation, it is defined that investment entities shall measure specific subsidiaries at fair value through results and shall not consolidate them, by providing the necessary disclosures. These amendments do not affect the consolidated Financial Statements. Amendments to IAS 32 Financial instruments: Presentation - Offsetting financial assets and financial liabilities (applies to annual periods starting on or after 01/01/2014) In December 2011, IASB proceeded to the issuing of amendments to IAS 32 Financial Means: Presentation" in order to provide clarifications with regard to the requirements of the Standard about offsetting instances of the assets and of the liabilities in the Statement of Financial Position. These amendments do not affect the consolidated Financial Statements. Amendment to IAS 36 - Impairment of Assets" - Recoverable Amount Disclosures for Non-Financial Assets (applies on the annual periods starting on or after 01/01/2014) 10

In May 2013, the IASB issued a limited-scope amendment for IAS 36 Impairment of Assets. This amendment specifies the disclosures required with regard to the recoverable amount of an impaired asset, if this amount is based on fail value minus cost of sales. This amendment does not affect the consolidated financial statements. Amendments to IAS 39 Financial instruments: Recognition and Measurement - Substitution of derivatives and suspension of hedge accounting (applies to periods starting on or after 01/01/2014) In June 2013, the IASB proceeded to the issuing of limited-scope amendment to IAS 39 Financial Means: Recognition and Measurement. The purpose of the suggested amendments is the introduction of a limited-scope exception, with regard to the suspension of hedge accounting, as per the principles of IAS 39. Specifically, if certain conditions are met, an exception is suggested when the counterparty of a derivative specified as a hedging means is substituted by one principle counterparty, as a result of changes in laws or regulations. A relevant exception shall be included in IFRS 9 Financial Instruments. These amendments do not affect the consolidated Financial Statements. IFRIC 21 Levies (this applies to annual periods starting on or after 01/0/14) In May 2013, the IASB issued IFRIC 21. This Interpretation clarifies when a company must recognize the obligation to pay a levy imposed by the state in its Financial Statements. IFRIC 21 is an interpretation of IAS 37 Provisions, Contingent Liabilities and Contingent Assets. IAS 37 sets the criteria for recognizing an obligation, one of which is the current commitment resulting from a past event, known as a binding event. The interpretation states that the binding event creating the obligation for the payment of the levy is the action described in the relevant law, which results to the payment of the contribution. These amendments do not affect the consolidated Financial Statements. 3.2.2. New Standards and Interpretations issued and compulsory from periods starting on or after January 1, 2014, but have not been adopted by the European Union and were not applied earlier by the and the Annual Standard Improvements, 2010-2012 Cycle (for annual periods starting on or after 01/07/2014) IASB proceeded in December 2013 to the issuing of Annual Improvements to the International Financial Reporting Standards, 2010-2012 cycle, which consists of a series of adjustments to 8 Standards and is a part of the programme for the annual improvements to Standards. These amendments reflect the issues discussed by the IASB during the cycle of the project that started in 2010 and had been included in the report draft of the suggested amendments to the IFRS, Annual Improvements to IFRS, 2010-2012 Cycle (published in May, 2012). The amendments apply to annual periods starting on or after July 1, 2014, but financial entities are entitled to apply them earlier. The issues included in this cycle are the following: IFRS 2: Definition of vesting conditions, IFRS 3: Accounting for contingent consideration in a business combination IFRS 8: Aggregation of operating segments, IFRS 8: Reconciliation of the total of the reportable segments assets to the entity s assets, IFRS 13: Short-term receivables and payables, IAS 7: Capitalised paid interest, IAS 16/IAS 38: Revaluation method proportionate restatement of accumulated amortization, and IAS 24: Key Management Personnel. The shall examine the impact of the above on the consolidated Financial Statements. The above have not been adopted by the European Union. Annual Standard Improvements, 2011-2013 Cycle (for annual periods starting on or after 01/07/2014) IASB proceeded in December 2013 to the issuing of Annual Improvements to the International Financial Reporting Standards, 2011-2013 cycle, which consists of a series of adjustments to 4 Standards and is a part of the programme for the annual improvements to Standards. These amendments reflect the issues discussed by the IASB during the cycle of the project that started in 2011 and had been included in the report draft of the suggested amendments to the IFRS, Annual Improvements to IFRS, 2011-2013 Cycle (published in November, 2012). The amendments apply to annual periods starting on or after July 1, 2014, but financial entities are entitled to apply them earlier. The issues included in this cycle are the following: IFRS 1: Meaning of effective IFRSs, IFRS 3: Scope exceptions for joint ventures, IFRS 13: Scope of paragraph 52 (portfolio exception), and IAS 40: Clarifying the interrelationship of IFRS 3 Business Combinations and IAS 40 Investment Property when classifying property s investment property or owner-occupied property. The shall examine the impact of the above on the consolidated Financial Statements. The above have not been adopted by the European Union. Plan of defined benefits: Employee contributions (for annual periods starting on or after 01/07/2014) In November 2013, the IASB proceeded to the issuing of limited-scope amendment to IAS 19 Employee Benefits under the title "Defined Benefit Plans: Employee Contributions (Amendments to IAS 19). This amendment applies to employee or third party contributions with regard to defined benefit plans. The purpose of this amendment is to reduce the accounting handling of contributions that are independent from the employees years of service, such as the contributions calculated as a fixed rate over the payroll. The shall examine the impact of the above on the consolidated Financial Statements. The above have not been adopted by the European Union. 11

3.3. Estimates The preparation of the interim financial statements in accordance with the International Financial Reporting Standards (IFRS) requires from management the formulation of opinions, evaluations and assumptions that affect the published assets and liabilities on the date the interim financial statements are prepared. The actual results may be different from those anticipated. The assessments and opinions are based on experience and other factors, including expectations for future events that are considered logical under the conditions at hand, while they are constantly re-evaluated by using all available information. The opinions, evaluations and assumptions applied to the interim financial statements are similar to those applied to the annual financial statements for 2013 reporting period. 3.4. Significant events during the reporting period 3.4.1. Commercial activities During the nine-month period of 2014, the company continues being focused on the "EN ELLADI" brand, the only deli meat product line with olive oil in the world. The basic support spearheads are innovation, led by the premium range of EN ELLADI Gourmet and advertising. In this way, the "EN ELLADI" brand, during the nine-month period of 2014, grew at a rate of +21.3% in value (IRI October 2014). This strategy helps improve profitability and supports the first position in the supermarkets, leading to a share of 27.3% in value (IRI YTD October 2014). The international activities of the were focused on redefining the strategy, which is governed by the gradual development of the commercial activity, while also limiting investments. In June, the innovative product range of the affiliate was relaunched, under the new, for the first time presented in Europe, brand name of Oliving. In Germany, the proceeded to deals with large local distributors and chains for the gradual placement of the Oliving" products in the German shelves, starting placements on 2015. 3.4.2. Securing of strategic alliance In the third semester, the company proceeded to a strategic alliance with Primo Μeats ( P&M Quality Smallgoods Pty Ltd ), the leading deli meat company of Australia, with the objective of developing new products based on olive oil for the local market. This collaboration refers to the exporting of knowhow through a licensing agreement. This collaboration is based on the application of the licensing agreement model, i.e. the assignment of the right to use the intellectual property owned by the company (knowhow, patent and commercial name related to "EN ELLADI"). This model allows maximum performance, capitalizing the relevant investments of the past 10 years. This collaboration shall last for at least five years, while it is estimated that during this period, sales shall reach AU$400 MM, with a guaranteed performance rate, while including royalties over sales and a promotional plan exceeding AU$5 MM. 3.4.3. Restructuring of bank loans On October 10, 2014, an additional deed for the restructuring of the loans taken by the was signed. This restructuring refers to a reduction of the existing interest margin to 4.5%, with a grace period for the repayment of the capital of the Ordinary Bond Loan until 31/12/2015 and with a total loan term up to 31/12/2023. 3.4.4. Decisions issued by the Ordinary Shareholder General Assembly On May 30, 2014, the annual ordinary shareholder general assembly took place. In summary: The Annual Consolidated and Separate Financial Statements were approved. The option not to pay any dividend from the results of 2013 fiscal period was approved. The discharge of the members of the Board of Directors and of the Certified Auditor - Accountant from all liabilities for the operations during the 2013 fiscal year was approved. The election of an auditing firm was approved in order to conduct the ordinary audit of the annual financial statements for the period of 2014 and audit the company s tax compliance for the period of 2014. The fees of the Board members for the fiscal year of 2013 were approved and the fees of the members of the Board for the fiscal year of 2014 were preapproved. The provision of permission was approved for the signing of agreements between the company and related entities. The permission to the members of the 's Board of Directors and to its Managers to participate in Board of Directors or in the management of companies belonging to the was approved. The transactions of the company with the related entities were approved. A program for acquiring equity shares was approved, as per article 16 of cod. law 2190/1920. A Stock Option scheme was established for allocating shares to company executives and to the executive members of its Board of Directors was approved, along with its core terms. 12

3.4.5. Fire at the facilities in Rethymnon On March 14, 2014, fire broke out at the stock warehouses located at the facilities of Rethymnon. Through the successful application of the system of emergencies and by following the safety procedures, no member of the company personnel faced any danger. The fire did not affect the production factor or the pig herding units. During August 2014, following the conclusion of the expert examination procedure, the settlement procedure was finalized for the insurance indemnity. The total indemnity amount reached 9.15 MM and refers to the replenishment of destroyed stock, the restoration of storage areas and an indemnity for the loss of gross profits suffered by the company due to the above fire. The indemnity was paid by the co-insurance group comprised by companies ama Phoenoix Insurance SA, Ethniki General Insurances SA, Evropi Insurance SA, Generali Hellas Insurance SA and Agrotiki Asfalistiki SA" in proportion to the participation rate of each co-insuring company. 3.4.6. Disinvestment of "Creta Farms Nordic AB" During the current period, and within the context of the wider changes in the strategy for international development of the company, the parent company proceeded to the complete disinvestment from the partnership / joint venture titled "Creta Farms Nordic AB" with Swedish Parsons Sverige AB, an action that was implemented by transferring for a token consideration the share of the Greek company to the Swedish one. 3.4.7. Issuance of Tax Certificate for 2013 period During the reporting period, and following the special tax audit for 2013 period conducted by the lawful auditors, as per article 82, par. 5 of law 2238/1994, both in the parent company and in its affiliate domestic companies, the respective tax certificates were issued with unqualified opinion. 3.5. Operating segments 3.5.1. Segments, distinction criteria and revenue sources The operating segments, the formation criteria thereof and the basic products are presented below. Segments, distinction criteria Segment title Pig rearing Segment title Prepared meat products industry Distinction criteria Production of live animals for sale or further processing Distinction criteria Production of products Basic products Meat / Live animals Basic products Prepared meat products 3.5.2. Revenue per segment Revenue from external customers in the period, by major product or service is listed in the table below. Presentation is made based on the method they are valued in the financial statements and it is the same as when these are valued for the sectors. revenue from external customers by product No Product 1 Prepared meat products 71,270 70,543 2 Pig rearing 5,838 5,693 Total 77,107 76,236 3.5.3. Revenue per territory or country sales per territory are presented below: Turnover per territory or country Territory or country 1/1-30/9/2014 1/1-30/9/2013 Greece 75,247 68,550 Cyprus 1,116 1,295 Spain 745 689 U.S.A. - 0 Total 77,107 70,535 3.5.4. Assets per territory The 's assets per territory and basic category are listed below. Assets per territory Greece Cyprus Spain U.S.A. Total Tangible assets 78,057 0 11 247 78,316 Live assets 3,811 - - - 3,811 13

Stock 7,438 134 92 70 7,734 Clients and other trade receivables 13,851 578 209 88 14,725 Other receivables 14,358 13 189 20 14,580 3.5.5. Customers participating >10% in total income Two customers participate at a rate exceeding 10% of the consolidated turnover, representing 33.4% thereof. 3.5.6. Agreements of figures per segment Information per segment and their agreement to the financial statements are presented here. The information provided is the information noted in the management information of the issuing company on periodical basis. Results per operating segment Prepared meat products industry Pig rearing Total 30/9/2014 30/9/2013 30/9/2014 30/9/2013 30/9/2014 30/9/2013 Sales 71,270 61,065 5,838 9,470 77,107 70,535 Cost of sales (40,011) (34,507) (5,168) (9,500) (45,179) (44,007) Gross profit 31,259 26,558 670 (30) 31,929 26,528 Administrative expenses (3,627) (4,136) (155) (240) (3,782) (4,376) Distribution expenses (22,099) (20,925) (856) (510) (22,955) (21,435) Other income /expenses 484 446 38 (743) 522 (298) EBIT 6,017 1,942 (303) (1,523) 5,714 419 14

3.6. Tangible assets Changes in the tangible assets of the and during the period are listed below. Cost of ownership Land properties Buildings Machines Transportati on means Furniture and other equipment Projects under way Balance on December 31, 2012 22,725 67,819 50,591 3,292 7,895 8,657 160,981 Additions - 44 210 52 65 470 842 Adjustment - (867) - - - (479) (1,346) Translation differences - (5) (7) - (6) - (18) Write-off of Frantoio Gentileschi SpA - - - - (7) - (7) Reductions - - (35) (8) (4) (27) (74) Balance on December 31, 2013 22,725 66,991 50,760 3,336 7,943 8,622 160,377 Additions 2,165 4,466 179 69 137 665 7,682 Adjustment (3,458) (4,117) (5,454) (69) (127) - (13,225) Translation differences - 11 14-13 - 38 Reductions (4,048) (4,781) (290) (332) (3) (0) (9,454) Balance on September 30, 2014 17,384 62,570 45,209 3,004 7,963 9,287 145,418 Depreciations Land properties Buildings Machines Transportati on means Furniture and other equipment Projects under way Balance on December 31, 2012-14,281 32,877 2,893 7,056-57,107 Additions - 1,202 2,493 82 173-3,949 Adjustment - (197) - - - - (197) Translation differences - (1) (2) - (4) - (7) Reductions - - (15) (8) (1) - (23) Balance on December 31, 2013-15,285 35,353 2,967 7,223-60,827 Additions - 852 1,826 58 139-2,875 Adjustment 60 (4,161) (68) (120) - (4,289) Translation differences - 1 5-9 - 15 Reductions - (1,772) (245) (324) (2) - (2,342) Balance on September 30, 2014-14,426 32,778 2,633 7,249-57,086 Residual value on December 31, 2012 22,725 53,538 17,715 399 839 8,657 103,874 Residual value on December 31, 2013 22,725 51,706 15,407 369 721 8,622 99,550 Residual value on September 30, 2014 17,384 48,144 12,432 371 714 9,287 88,332 TOTAL TOTAL Cost of ownership Land properties Buildings Machines Transportati on means Furniture and other equipment Projects under way TOTAL Balance on December 31, 2012 19,763 44,394 45,885 2,870 7,400 8,174 128,487 Additions 9 210 52 61 470 803 Reductions (11) (8) (3) (23) (45) Balance on December 31, 2013 19,763 44,403 46,085 2,914 7,458 8,622 129,245 Additions 2,165 4,454 169 69 137 665 7,659 Adjustment / Impairments (3,458) (4,117) (5,454) (69) (127) (13,225) Reductions (4,048) (4,585) (215) (264) (0) (9,113) Balance on September 30, 2014 14,422 40,155 40,585 2,650 7,468 9,287 114,567 Depreciations Land properties Buildings Machines Transportati on means Furniture and other equipment Projects under way TOTAL Balance on December 31, 2012-7,234 29,765 2,529 6,655-46,183 Additions 628 2,217 71 155 3,072 Reductions (5) (8) (13) Balance on December 31, 2013-7,862 31,977 2,592 6,810-49,241 Additions 508 1,629 53 120 2,309 Adjustment / Impairments 60 (4,161) (68) (120) (4,289) Reductions (1,763) (217) (263) (2,242) Balance on September 30, 2014-6,667 29,228 2,315 6,811-45,020 Residual value on December 31, 2012 19,763 37,160 16,120 341 745 8,174 82,305 Residual value on December 31, 2013 19,763 36,541 14,108 322 648 8,622 80,004 15

Residual value on September 30, 2014 14,422 33,488 11,357 335 657 9,287 69,547 3.7. Intangible assets Change in intangible assets is listed below. Cost of ownership Development expenses Industrial property rights Software Balance on December 31, 2012 7,647 884 5,357 13,888 Additions 17 149 4 170 Adjustment (4,332) - - (4,332) Translation differences (98) - - (98) Write-off of Frantoio Gentileschi SpA (1) (14) (15) Reductions (10) (12) - (23) Balance on December 31, 2013 3,225 1,020 5,347 9,592 Additions 1 98 32 132 Adjustment - - - - Translation differences 206 - - 206 Reductions - (1) - (1) Balance on September 30, 2014 3,432 1,118 5,380 9,929 Depreciations Development expenses Industrial property rights Software Balance on December 31, 2012 2,060 142 2,332 4,534 Additions 652 106 327 1,085 Adjustment (2,123) - - (2,123) Translation differences (15) - - (15) Reductions - (0) - (0) Balance on December 31, 2013 574 247 2,655 3,476 Additions 299 95 232 627 Adjustment (154) - - (154) Translation differences 37 - - 37 Balance on September 30, 2014 755 343 2,887 3,986 TOTAL TOTAL Residual value on December 31, 2012 5,588 742 3,025 9,354 Residual value on December 31, 2013 2,651 772 2,692 6,115 Residual value on September 30, 2014 2,677 775 2,492 5,944 Cost of ownership Development expenses Industrial property rights Software Balance on December 31, 2012 5,394 883 5,343 11,620 Additions 17 149 4 170 Adjustment (4,332) (4,332) Reductions (12) (12) Balance on December 31, 2013 1,078 1,020 5,347 7,446 Additions 1 98 32 132 Reductions (1) (1) Balance on September 30, 2014 1,080 1,118 5,380 7,577 Depreciations Development expenses Industrial property rights Software Balance on December 31, 2012 1,948 142 2,328 4,419 Additions 367 106 327 800 Adjustment (2,123) (2,123) Reductions (0) (0) Balance on December 31, 2013 193 247 2,655 3,096 Additions 196 95 232 524 Adjustment / Impairments (154) (154) Balance on September 30, 2014 235 343 2,887 3,465 TOTAL TOTAL Residual value on December 31, 2012 3,445 741 3,015 7,201 Residual value on December 31, 2013 886 772 2,692 4,350 Residual value on September 30, 2014 845 775 2,492 4,112 16

3.8. Earnings per share Profits / (losses) per share were calculated on the basis of the profits / (losses) after taxes and minority rights, over the weighted average of the number of available parent company common shares. These calculations are listed below. Parameters for calculating the numerator of the fraction used to calculate earnings per share (in ) No Description A. Numerators of basic earnings per share 1/1-30/9/2014 1/1-30/9/2013 Profits after taxes for continued operations 950,838 2,516,017 (17,453,982) (14,207,515) Minus: Dividends for preferred shares for this fiscal period - - - - Minus: Losses from acquisitions of preferred shares - - - - Losses from premature conversion of preferred shares to Minus: - - - - common shares Basic common share profits 950,838 2,516,017 (17,453,982) (14,207,515) B. Numerators of diluted basic earnings per share Basic common share profits 950,838 2,516,017 (17,453,982) (14,207,515) Plus: Adjustment of securities convertible to common shares - - - - Diluted common share earnings 950,838 2,516,017 (17,453,982) (14,207,515) Parameters for calculating the denominators of the fraction used to calculate earnings per share Description Denominator of basic earnings per share Number of Common Shares on commencement of fiscal period Liver Amount of shares 1/1-30/9/2014 1/1-30/9/2013 Weighted value Days Amount of shares Days Present fiscal period Previous fiscal period 29,480,000 272 29,480,000 272 29,480,000 29,480,000 Cash increase - - - - - - Total Average of Weighted Common Shares 29,480,000 29,480,000 29,480,000 29,480,000 Numerator of diluted earnings per share Average Weighted Common Shares 29,480,000 29,480,000 29,480,000 29,480,000 Debentures convertible to common shares - - - - - - Other securities convertible to common shares - - - - - - Total Average Weighted Common Shares with the addition of convertible securities 29,480,000-29,480,000-29,480,000 29,480,000 Basic earnings per share (in ) 1/1-30/9/2014 1/1-30/9/2013 No Description L Basic earnings per share Basic common share profits 950,838 2,516,017 (17,453,982) (14,207,515) Average Weighted Common Shares 29,480,000 29,480,000 29,480,000 29,480,000 Basic earnings per share 0.0323 0.0853 (0.5921) (0.4819) B. Diluted earnings per share Diluted common share earnings 950,838 2,516,017 (17,453,982) (14,207,515) Total Average Weighted Common Shares with the addition of convertible securities 29,480,000 29,480,000 29,480,000 29,480,000 Diluted earnings per share 0.0323 0.0853 (0.5921) (0.4819) 17

3.9. Seasonal nature of business activities and changes 3.9.1. Live assets Concerning live assets at and parent company level, the relevant information is listed below. 1/1-30/9/2014 1/1-30/9/2013 1/1-30/9/2014 1/1-30/9/2013 Fair value at the beginning of fiscal period 2,706 3,810 2,705 2,361 Period acquisitions 544 168 544 228 Period sales (346) (239) (346) (0) Transportation to slaughterhouse during the fiscal period (3,970) (11,913) (3,970) (4,796) Fair value at the end of fiscal period 3,811 3,124 3,810 2,902 Profits (losses) after measuring at fair value minus the cost of live assets - evaluated at the point of sale Integrated into: 4,877 11,297 4,877 5,110 Turnover 3,772 7,672 3,772 4,569 Profits (losses) due to change of fair value of remaining live assets 1,105 (687) 1,105 541 Integrated into: Profits (losses) due to change of fair value of remaining live assets 1,105 (687) 1,105 541 Rearing cost for live assets remaining at the end of the fiscal period (5,257) (6,168) (5,257) (3,885) Results of fiscal period for the remaining live assets (4,152) (6,855) (4,152) (3,345) Live animals immature for slaughter 13,915 12,171 13,915 12,171 Live animals ready for slaughter 18,087 13,593 18,080 12,348 Total of live assets 32,002 25,764 31,995 24,519 3.9.2. Stock Balances of inventories on 30.09.14 are presented below. Stock 30/9/2014 31/12/2013 30/9/2014 31/12/2013 Commodities 426 303 200 96 Products ready and semi-ready 3,364 3,559 3,096 3,297 By-products and Residues 55 166 52 163 Raw and auxiliary materials, packaging materials 3,016 2,674 3,002 2,613 Consumables 64 41 63 41 Spare parts 640 555 640 555 Packaging ware 168 129 166 127 7,734 7,427 7,220 6,891 The expense for the inventories that was recognized in the period results amounts to 34.9 M for the company and 35.6 MM for the. The damage to stock caused by the fire in March 2014 reached 3.0 MM. 3.9.3. Customers and other trade receivables Customers and other commercial receivables 30/9/2014 31/12/201 31/12/201 30/9/2014 3 3 Trade receivables 13,801 11,074 14,214 10,729 Receivables from related parties 4 23 3,372 3,894 Cheques receivables 823 1,051 809 1,046 Notes receivable 3 3 3 3 14,631 12,152 18,398 15,672 Other receivables 30/9/2014 31/12/201 31/12/201 30/9/2014 3 3 Advances and transitional accounts 2,852 2,328 5,719 4,853 Receivables from related parties 9,078 9,350 26,490 26,005 Sundry debtors 276 420 160 304 Receivables from taxes and fees 409 561 2 140 Fixed-term deposit accounts 1,305 5 1,305 5 Personnel receivables 345 305 225 208 14,266 12,969 33,901 31,515 The change in asset receivable accounts is due to the following: 18

Increase of trade receivables for the company due to increase in turnover. Receivables from related parties refer to commercial transactions and investments realized with domestic and foreign companies, and the conventional financing of related companies. The remaining receivables include the specific expenses accrued. They also include advances paid to creditors or suppliers for agreements to purchase goods and receive services. During the period, an additional provision for doubtful debts was formulated, amounting to 383 th. 3.9.4. Loans Loans 30/9/2014 31/12/2013 30/9/2014 31/12/2013 Debenture loans 46,488 41,490 46,488 41,490 Long-term loans 4,067 2,008 4,067 2,008 Leasing liabilities 6,402 2,986 6,402 2,986 Short-term loans 45,535 55,468 39,013 48,774 102,492 101,952 95,969 95,257 As mentioned above, during the third semester, an additional restructuring deed for the 's loans was signed. This restructuring refers to a reduction of the existing interest margin to 4.5%, with a grace period for the repayment of the capital of the Ordinary Bond Loan until 31/12/2015 and with a total loan term up to 31/12/2023. 3.9.5. Suppliers and relevant liabilities The analysis of this account in the statement of financial position consists of the following in summary: Suppliers and relevant liabilities 30/9/2014 31/12/201 31/12/201 30/9/2014 3 3 Trade liabilities 10,253 11,077 8,445 9,544 Trade payables to related parties - - 2,649 2,279 Cheques payable 8,887 7,942 8,855 7,721 Client and debtors advances 306 300 291 288 19,446 19,318 20,240 19,833 The increase of trade payables is because indirect liquidity was drawn from the suppliers in order to deal with the loss and replenish the stock destroyed by the fire in the storage areas of the facility in Rethymnon. 3.9.6. Operating income Total sales 1/1-1/1-1/1-1/1-30/9/2014 30/9/2013 30/9/2014 30/9/2013 Sales of goods 2,811 3,083 951 1,099 Sales of products 70,591 65,024 71,684 65,564 Sales of miscellaneous inventories 920 2,114 831 2,651 Provision of services 2,786 314 2,770 314 77,107 70,535 76,236 69,628 During the settlement of the insurance indemnity, and following the completion of audit by the experts of the insurance companies, an amount of 2.5 MM came up, which referred to a loss of gross profits and included indemnity due to reduction of the turnover and increase of the operating cost. This amount has been registered as sales income in order to reflect the non-loss of the turnover of the company due to the fire. Other income / expenses 1/1-30/9/2014 1/1-30/9/2013 1/1-30/9/2014 1/1-30/9/2 013 Income from third-party services 38 6 38 44 Other sales 32 58 31 58 Grants / Subsidies - 15-8 Rent 23 14 23 14 Tax fines & surcharges (333) (217) (333) (217) Currency exchange differences (266) 43 (266) 43 Other extraordinary and intangible income / expenses 1,388 44 896 25 Losses of doubtful collections (66) - (66) - Losses after the destruction of unsuitable stock (361) (271) (361) (258) Profits / losses after selling tangible assets 67 11 63 7 522 (298) 25 (277) 3.9.7. Cash flows 19

The total cash flows of the company and are listed below: Cash flows 30/9/2014 31/12/201 3 31/12/201 30/9/2014 3 Operating cash flows 234 (2,743) 777 (820) Investment cash flows (972) (1,388) (1,736) (3,200) Financing cash flows 676 2,401 845 2,580 (61) (1,730) (114) (1,441) 3.10. Dividends It was decided to refrain from paying any dividend from the results of 2013. 3.11. Structure The structure, as on September 30, 2014, is listed below: Structure No name. Registered Office Participation % Participation Relation with parent company Consolidation method 1 CRETA FARM CISA Greece 100% - Parent - 2 TETO-FARMA SA Greece 95% Direct Subsidiary Full consolidation 3 FARMA THESSALIAS SA Greece 98% Direct Subsidiary Full consolidation 4 Creta Farm Cyprus LTD Cyprus 100% Direct Subsidiary Full consolidation 5 Creta Farm Espana SL Spain 50% Direct Joint Venture Proportionate consolidation 6 Creta Foods SA Luxembourg 100% Direct Subsidiary Full consolidation 7 Creta Farms LTD Cyprus 80% Indirect Subsidiary Full consolidation 8 Creta Farms USA, LLC US 80% Direct Subsidiary Full consolidation 3.12. Forecasts 3.12.1. Formed provisions The total provisions formulated by the and are listed below. Forecasts Unaudited fiscal periods 200 199 Provision for personnel terminating the service 538 529 738 727 3.12.2. Unaudited fiscal periods The unaudited fiscal periods for the parent and companies are presented below: Pending tax audits No company Date of last audit Formulated provisions 1 CRETA FARM C.I.S.A. 31/12/2008 (199) 2 TETO-FARMA SA 31/12/2009-3 FARMA THESSALIAS S.A. 31/12/2009-4 Creta Farm (Cyprus) LTD - - 5 Creta Farms USA, LLC 31/12/2012-6 Creta Farms España, S.L. - - 7 Creta Foods SA - - 8 Creta Farms LTD - - With regard to 2013, 2012 and 2011 periods, the company and the s domestic companies have been subjected to the tax audit by the Certified Auditors - Accountants provided for by the clauses of article 82, par. 5, Law 2238/1994. The audit for these periods was completed and the relevant tax certificate was issued with unqualified opinion. (199) 20

3.13. Related parties disclosures 3.13.1. Benefits to key management personnel Benefits to key management personnel, as defined by IAS 24, amounted to 871 th. vs. 800 th. in the respective period of 2013. 3.13.2. Transactions of related parties affecting total revenue During the fiscal period, there were transactions with related parties that affected results. Information about these transactions, per category of transaction and category of related party, is provided below. Transactions with related parties affecting results (Separate Statements) In the results of the issuer Distribution to related parties Key management Transactions from the part of the issuing company Expense, cost, or loss Income or profit Subsidiaries personnel of the issuing and parent company Purchases of goods (48) (48) Sales of goods 1,093 1,093 Provision of services - - Interest and relevant expenses coming from loans and financing granted to related entities 675 675 Other expenses, costs, or losses, of the issuing party from transactions with related parties (871) (871) Total transactions with related parties affecting results of the issuing company (919) 1,768 1,720 (871) Transactions with related parties affecting results (Consolidated statements) In consolidated results Distribution to related parties Transactions from the part of the issuing company Expense, cost, or loss Income or profit Other expenses, costs, or losses, of the issuing party from transactions with related parties Total transactions with related parties affecting results of the issuing company 3.13.3. Transactions with related parties that affect assets, liabilities or equity Subsidiaries that are not consolidated Key management personnel of the issuing and parent company (871) (871) (871) - - (871) The balances of receivables and liabilities in the statement of financial position from related parties, per category of related party, are listed below. Transactions with related parties affecting receivables, liabilities or equity (Separate Statements) In the books of the issuer Attribution to related entities Transactions from the part of the issuing company Receivable Liability Receivables, liabilities and accounts of equity Subsidiarie s Loans and financing granted by the issuer 10,710 10,710 Joint Ventures Other related parties Other transactions with related parties creating a receivable for the issuer 19,029 10,012 66 8,951 Other transactions with related parties creating a liability for the issuer (2,649) (2,642) (7) - Total 29,740 (2,649) 18,081 59 8,951 Transactions with related parties affecting receivables, liabilities or equity (Consolidated statements) In the consolidated statements Transactions from the part of the issuing company Receivable Liability Subsidiarie s Attribution to related entities Joint Ventures Other related parties Receivables, liabilities and accounts of equity Other transactions with related parties creating a receivable for the issuer 8,951 8,951 Other transactions with related parties creating a liability for the issuer - - - - Total 8,951 - - - 8,951 3.14. Events after the reporting date Apart from those mentioned above, there have been no events after 30/9/2014 that could materially affect the financial position or the results of the or, nor any events that should be included in the financial statements. 21

3.15. I.F.R.S. 5 - Assets held for sale Part of the regarding the affiliate FARMA THESSALIAS SA, since July 1, 2014, has been classified as asset held for sale, based on the criteria and clauses of IFRS 5 "Non-current assets held for sale and discontinued operations. Specifically, tangible capital commitments, of 10 MM total book value, have been registered as held for sale and refer to property and buildings. 3.16. Equity shares During the reporting period, the parent company, in agreement with the decision of 30/5/2014 issued by the shareholder Ordinary General Assembly about the acquisition of equity shares, until 30/9/2014, had proceeded to the acquisition of 104,271 equity shares, for the total price of 64 th. with an average cost of 0.62 /share. 22

E. Details and information for the period between 1/1-30/09/14 ΚΡΕΤΑ ΦΑΡΜ ΑΝΩΝΥΜΟΣ ΒΙΟΜΗΧΑΝΙΚΗ ΚΑΙ ΕΜΠΟΡΙΚΗ ΕΤΑΙΡΕΙΑ ΑΡ. ΜΗΤΡΩΟΥ Α.Ε. 11867/06/Β/86/38 ΑΡ. Γ.Ε.ΜΗ. 22059150000 15ο χιλ. Ε.Ο. Ρεθύμνου - Ηρακλείου, 74100 Δήμος Ρεθύμνης Νομού Ρεθύμνης, Θέση Λατζιμάς ΣΤΟΙΧΕΙΑ ΚΑΙ ΠΛΗΡΟΦΟΡΙΕΣ ΠΕΡΙΟΔΟΥ από 1 Ιανουαρίου 2014 έως 30 Σεπτέμβριου 2014 Σύμφωνα με την Απόφαση 4/507/28.04.2009 του Διοικητικού Συμβουλίου της Επιτροπής Κεφαλαιαγοράς Τα παρακάτω στοιχεία και πληροφορίες, που προκύπτουν από τις οικονομικές καταστάσεις, στοχεύουν σε μία γενική ενημέρωση για την οικονομική κατάσταση και τα αποτελέσματα της ΚΡΕΤΑ ΦΑΡΜ Α.Β.Ε.Ε. Συνιστούμε επομένως στον αναγνώστη, πριν προβεί σε οποιαδήποτε είδους επενδυτική επιλογή ή άλλη συναλλαγή με τον εκδότη, να ανατρέξει στη διεύθυνση διαδικτύου του εκδότη, όπου αναρτώνται οι οικονομικές καταστάσεις καθώς και η έκθεση επισκόπησης του νόμιμου ελεγκτή όποτε αυτή απαιτείται. Διεύθυνση διαδικτύου: Ημερομηνία έγκρισης από το Διοικητικό Συμβούλιο των οικονομικών καταστάσεων: www.cretafarm.gr Πέμπτη, 27 Νοεμβρίου 2014 ΣΤΟΙΧΕΙΑ ΚΑΤΑΣΤΑΣΗΣ ΟΙΚΟΝΟΜΙΚΗΣ ΘΕΣΗΣ ΣΤΟΙΧΕΙΑ ΚΑΤΑΣΤΑΣΗΣ ΣΥΝΟΛΙΚΩΝ ΕΣΟΔΩΝ (ενοποιημένα και μη ενοποιημένα) (ενοποιημένα και μη ενοποιημένα) Ποσά εκφρασμένα σε χιλιάδες Ποσά εκφρασμένα σε χιλιάδες ΟΜΙΛΟΣ ΕΤΑΙΡΕΙΑ ΟΜΙΛΟΣ ΕΤΑΙΡΕΙΑ 30.09.2014 31.12.2013 30.09.2014 31.12.2013 01.01-01.01-01.01-01.01- ΕΝΕΡΓΗΤΙΚΟ 30.09.2014 30.09.2013 30.09.2014 30.09.2013 Ιδιοχρησιμοποιούμενα ενσώματα πάγια στοιχεία 78.316 99.550 69.548 80.004 Κύκλος εργασιών (μη βιολογικά περιουσιακά στοιχεία) 73.336 62.862 72.464 65.059 Άυλα περιουσιακά στοιχεία 5.945 6.116 4.112 4.350 Κύκλος εργασιών (βιολογικά περιουσιακά στοιχεία) 3.772 7.672 3.772 4.569 Λοιπά μη κυκλοφορούντα περιουσιακά στοιχεία 10.908 10.867 23.335 23.860 Σύνολο κύκλου εργασιών 77.107 70.535 76.236 69.628 Αποθέματα 11.545 10.133 11.030 9.596 Μικτό κέρδος (των μη βιολογικών στοιχείων) 32.309 25.711 32.244 25.930 Απαιτήσεις από πελάτες 14.631 12.152 18.398 15.672 Επίπτωση επιμέτρησης βιολογικών περιουσιακών στοιχείων στην εύλογη αξία 1.105 (687) 1.105 541 Λοιπά κυκλοφορούντα περιουσιακά στοιχεία 16.741 15.501 36.191 33.920 Μη κυκλοφορούντα περιουσιακά στοιχεία προοριζόμενα για πώληση 10.017 - - - Δαπάνες ανάπτυξης βιολογικών περιουσιακών στοιχείων (5.257) (6.168) (5.257) (3.885) ΣΥΝΟΛΟ ΕΝΕΡΓΗΤΙΚΟΥ 148.101 154.320 162.614 167.402 Μικτό αποτέλεσμα από τις δραστηριότητες 31.929 26.528 31.864 27.154 Κέρδη /(ζημίες) προ φόρων, χρηματοδοτικών και επενδυτικών αποτελεσμάτων 5.714 (14.498) 6.570 (10.725) ΙΔΙΑ ΚΕΦΑΛΑΙΑ ΚΑΙ ΥΠΟΧΡΕΩΣΕΙΣ Μετοχικό Κεφάλαιο 12.382 12.382 12.382 12.382 Κέρδη /(ζημίες) προ φόρων (416) (20.591) 1.454 (15.761) Λοιπά στοιχεία Ιδίων Κεφαλαίων (860) 4.941 21.857 25.202 Κέρδη /(ζημίες) μετά από φόρους (Α) 746 (19.430) 2.516 (14.208) Σύνολο Ιδίων Κεφαλαίων ιδιοκτητών μητρικής (α) 11.521 17.322 34.238 37.583 - Ιδιοκτήτες μητρικής 951 (17.454) 2.516 (14.208) Δικαιώματα Μειοψηφίας (β) (2.468) (2.040) - - - Δικαιώματα μειοψηφίας (205) (261) - - Σύνολο Ιδίων Κεφαλαίων (γ) = (α) + (β) 9.053 15.282 34.238 37.583 Μακροπρόθεσμες δανειακές υποχρεώσεις 56.956 46.484 56.956 46.484 Λοιπά συνολικά έσοδα μετά από φόρους (Β) (1.116) (91) - - Προβλέψεις / Λοιπές μακροπρόθεσμες υποχρεώσεις 6.028 9.236 3.482 6.590 Συγκεντρωτικά συνολικά έσοδα μετά από φόρους (Α) + (Β) (370) (19.521) 2.516 (14.208) Βραχυπρόθεσμες δανειακές υποχρεώσεις 45.535 55.468 39.013 48.774 - Ιδιοκτήτες μητρικής 58 (17.526) 2.516 (14.208) Λοιπές βραχυπρόθεσμες υποχρεώσεις 30.528 27.850 28.925 27.971 - Δικαιώματα μειοψηφίας (428) (279) - - Σύνολο υποχρεώσεων (δ) 139.047 139.037 128.375 129.819 ΣΥΝΟΛΟ ΙΔΙΩΝ ΚΕΦΑΛΑΙΩΝ ΚΑΙ ΥΠΟΧΡΕΩΣΕΩΝ (γ) + (δ) 148.101 154.320 162.614 167.402 Κέρδη μετά από φόρους ανά μετοχή - βασικά (σε ) 0,0323 (0,5921) 0,0853 (0,4819) Κέρδη /(ζημίες) προ φόρων, χρηματοδοτικών, επενδυτικών 9.269 4.260 9.483 5.610 αποτελεσμάτων, αποσβέσεων και μεταβολής εκτιμήσεων ΣΤΟΙΧΕΙΑ ΚΑΤΑΣΤΑΣΗΣ ΜΕΤΑΒΟΛΩΝ ΙΔΙΩΝ ΚΕΦΑΛΑΙΩΝ Κέρδη /(ζημίες) προ φόρων, χρηματοδοτικών, επενδυτικών αποτελεσμάτων και (ενοποιημένα και μη ενοποιημένα) 9.269 (10.657) 9.483 (7.830) αποσβέσεων Ποσά εκφρασμένα σε χιλιάδες ΟΜΙΛΟΣ ΕΤΑΙΡΕΙΑ ΟΜΙΛΟΣ ΕΤΑΙΡΕΙΑ 30.09.2014 30.09.2013 30.09.2014 30.09.2013 01.07-01.07-01.07-01.07-30.09.2014 30.09.2013 30.09.2014 30.09.2013 Σύνολο ιδίων κεφαλαίων έναρξης περιόδου Κύκλος εργασιών (μη βιολογικά περιουσιακά στοιχεία) 27.154 24.025 26.824 24.656 15.284 36.693 37.583 53.217 (01.01.2014 και 01.01.2013 αντίστοιχα) Κύκλος εργασιών (βιολογικά περιουσιακά στοιχεία) 1.571 3.003 1.571 1.865 Συγκεντρωτικά συνολικά έσοδα μετά από φόρους (370) (19.171) 2.516 (14.208) Σύνολο κύκλου εργασιών 28.725 27.028 28.395 26.521 Λοιπές κινήσεις ιδίων κεφαλαίων (5.861) - (5.861) - Μικτό κέρδος (των μη βιολογικών στοιχείων) 11.051 8.696 10.901 9.054 Διανεμηθέντα μερίσματα - - - - Επίπτωση επιμέτρησης βιολογικών περιουσιακών στοιχείων στην εύλογη αξία 109 (834) 109 (12) Αγορές /(πωλήσεις) ιδίων μετοχών - - - - Σύνολο ιδίων κεφαλαίων λήξης περιόδου Δαπάνες ανάπτυξης βιολογικών περιουσιακών στοιχείων (1.756) (955) (1.756) (577) 9.053 17.522 34.238 39.009 (30.09.2014 και 30.09.2013 αντίστοιχα) Μικτό αποτέλεσμα από τις δραστηριότητες 10.975 9.910 10.825 10.329 Κέρδη /(ζημίες) προ φόρων, χρηματοδοτικών και επενδυτικών αποτελεσμάτων 1.196 340 1.473 1.384 ΣΤΟΙΧΕΙΑ ΚΑΤΑΣΤΑΣΗΣ ΤΑΜΙΑΚΩΝ ΡΟΩΝ Κέρδη /(ζημίες) προ φόρων (672) (1.631) (3) (70) (ενοποιημένα και μη ενοποιημένα) Κέρδη /(ζημίες) μετά από φόρους (Α) (152) (1.715) 516 (152) Ποσά εκφρασμένα σε χιλιάδες - Ιδιοκτήτες μητρικής (91) (1.595) 516 (152) ΟΜΙΛΟΣ ΕΤΑΙΡΕΙΑ - Δικαιώματα μειοψηφίας (61) (121) - - 01.01-01.01-01.01-01.01-30.09.2014 30.09.2013 30.09.2014 30.09.2013 Λοιπά συνολικά έσοδα μετά από φόρους (Β) (1.007) 350 - - Συγκεντρωτικά συνολικά έσοδα μετά από φόρους (Α) + (Β) (1.159) (1.365) 516 (152) Λειτουργικές Δραστηριότητες - Ιδιοκτήτες μητρικής (897) (1.314) 516 (152) Κέρδη/(ζημίες) προ φόρων (συνεχιζόμενες δραστηριότητες) (416) (20.591) 1.454 (15.761) - Δικαιώματα μειοψηφίας (262) (50) - - Κέρδη/(ζημίες) προ φόρων (διακοπείσες δραστηριότητες) - - - - Πλέον /(μείον) προσαρμογές για: Κέρδη μετά από φόρους ανά μετοχή - βασικά (σε ) 0,0322 (0,0541) 0,0853 (0,0051) Αποσβέσεις 3.555 3.841 2.913 2.896 Κέρδη /(ζημίες) προ φόρων, χρηματοδοτικών, επενδυτικών 2.272 1.689 2.423 2.353 Απομειώσεις περιουσιακών στοιχείων - 14.917-13.439 αποτελεσμάτων, αποσβέσεων και μεταβολής εκτιμήσεων Προβλέψεις 436 569 436 569 Κέρδη /(ζημίες) προ φόρων, χρηματοδοτικών, επενδυτικών αποτελεσμάτων και 2.272 1.689 2.423 2.353 Συναλλαγματικές διαφορές 266 (43) 266 (43) αποσβέσεων Αποτελέσματα (έσοδα, έξοδα, κέρδη, ζημιές) επενδυτικής δραστ/τητας 59 (31) (111) (690) Χρεωστικοί τόκοι και συναφή έξοδα 6.101 6.124 5.741 5.726 Πλέον /(μείον) προσαρμογές για μεταβολές λογαριασμών κεφαλαίου ΠΡΟΣΘΕΤΑ ΣΤΟΙΧΕΙΑ ΚΑΙ ΠΛΗΡΟΦΟΡΙΕΣ κίνησης ή που σχετίζονται με τις λειτουργικές δραστηριότητες: Μείωση /(αύξηση) αποθεμάτων (1.406) (767) (1.434) (1.493) Μείωση /(αύξηση) απαιτήσεων (4.212) 7.675 (4.707) 11.610 1. Την 14η Μαρτίου 2014 προκλήθηκε πυρκαγιά στις εγκαταστάσεις του Ρεθύμνου. Τον Αύγουστο 2014 ολοκληρώθηκε η διαδικασία διακανονισμού της ασφαλιστικής (Μείωση) / αύξηση υποχρεώσεων (πλην δανειακών) 587 (10.110) 953 (12.936) αποζημίωσης. Το συνολικό ποσό αποζημίωσης ανήλθε σε 9,15 εκ. και αφορά σε αναπλήρωση κατεστραμμένων αποθεμάτων, αποκατάσταση αποθηκευτικών χώρων Μείον: και σε αποζημίωση της απώλειας μικτών κερδών που υπέστη η εταιρεία λόγω της άνω πυρκαγιάς. Χρεωστικοί τόκοι και συναφή έξοδα καταβεβλημένα (4.720) (4.156) (4.717) (4.053) 2. Κατά την τρέχουσα περίοδο και στα πλαίσια των ευρύτερων αλλαγών στην στρατηγική διεθνούς ανάπτυξης της εταιρείας, η μητρική εταιρεία προχώρησε σε κίνηση Καταβεβλημένοι φόροι - (170) - (84) πλήρους αποεπένδυσης από τον συνεταιρισμό/κοινοπραξία "Creta Farms Nordic AB" με την Σουηδική Parsons Sverige AB, πράξη που υλοποιήθηκε με την μεταβίβαση Λειτουργικές ροές από διακοπείσες δραστηριότητες - - - - έναντι συμβολικού τιμήματος του μεριδίου της Ελληνικής εταιρείας προς την Σουηδική. Το γεγονός αυτό δεν επέφερε μεταβολή άνω του 25% στον κύκλο εργασιών Σύνολο εισροών /(εκροών) από λειτουργικές δραστηριότητες 251 (2.743) 794 (820) ή/και στα αποτελέσματα μετά από φόρους ή/και στα ίδια κεφάλαια των ιδιοκτητών της μητρικής. (α) Επενδυτικές Δραστηριότητες 3. Κατά το γ τρίμηνο η εταιρεία προέβη σε σύναψη στρατηγικής συμμαχίας με τη Primo Μeats ( P&M Quality Smallgoods Pty Ltd ), την Νο1 εταιρεία αλλαντικών της Απόκτηση θυγατρικών, συγγενών, κοινοπραξιών & λοιπών επενδύσεων (48) (90) (48) (140) Αυστραλίας, με πλάνο την ανάπτυξη νέων προϊόντων με ελαιόλαδο για την αγορά της χώρας. Η συνεργασία αφορά στην εξαγωγή τεχνογνωσίας μέσω licensing Ταμιακές προκαταβολές και δάνεια προς τρίτους - (480) (788) (2.512) agreement. Στη σημείωση 3.4.2 παρατίθενται αναλυτικές πληροφορίες. Εισπράξεις από πώληση θυγατρικών, συγγενών, κοινοπραξιών και λοιπών 4. Στη σημείωση 3.11 της οικονομικής έκθεσης γνωστοποιούνται οι επωνυμίες, η χώρα της καταστατικής έδρας για κάθε μία από τις εταιρείες και τις κοινοπραξίες που 18 (175) 20 96 επενδύσεων περιλαμβάνονται στις ενοποιημένες οικονομικές καταστάσεις, καθώς και το ποσοστό που κατέχει άμεσα ή έμμεσα η μητρική εταιρεία και η μέθοδος ενσωμάτωσης που Αγορά ενσώματων και άυλων παγίων στοιχείων (8.054) (724) (7.792) (685) εφαρμόστηκε για κάθε εταιρεία και κοινοπραξία. Εισπράξεις από πωλήσεις ενσώματων και άυλων παγίων στοιχείων 7.112 81 6.871 41 5. Στη σημείωση 3.12 της οικονομικής έκθεσης αναφέρονται οι ανέλεγκτες φορολογικά χρήσεις των εταιρειών του Ομίλου. Τόκοι εισπραχθέντες - - - - 6. Τα ποσά των σωρευτικών προβλέψεων που έχει σχηματίσει ο Όμιλος και η Εταιρεία έχουν ως εξής: Μερίσματα εισπραχθέντα - - - - Όμιλος Εταιρεία Εισπράξεις από επιχορηγήσεις παγίων - - - - Ανέλεγκτες φορολογικά χρήσεις 200 199 Επενδυτικές ροές από διακοπείσες δραστηριότητες - - - - Λοιπές προβλέψεις 538 529 Σύνολο εισροών /(εκροών) από επενδυτικές δραστηριότητες (972) (1.388) (1.736) (3.200) 738 727 (β) Χρηματοδοτικές Δραστηριότητες 7. Ο αριθμός του απασχολούμενου προσωπικού κατά την 30/9/2014 ανήλθε σε 648 άτομα για τον Όμιλο και 641 για την εταιρεία. Κατά την 30/9/2013 ο Όμιλος Εισπράξεις από αύξηση μετοχικού κεφαλαίου - - - - απασχολούσε 593 άτομα και 576 η εταιρεία. Πληρωμές για μείωση μετοχικού κεφαλαίου - - - - 8. Οι πάσης φύσεως συναλλαγές (εισροές / εκροές) σωρευτικά από την έναρξη της οικονομικής περιόδου, καθώς και τα υπόλοιπα των απαιτήσεων και υποχρεώσεων Εισπράξεις από εκδοθέντα / αναληφθέντα δάνεια 6.446 4.653 6.446 4.127 της Εταιρείας και του Ομίλου στη λήξη της περιόδου που έχουν προκύψει από συναλλαγές τους με τα συνδεδεμένα μέρη, όπως αυτά ορίζονται στο Δ.Λ.Π. 24, με Εξοφλήσεις δανείων (5.770) (1.791) (5.602) (1.086) διακριτή παράθεση των συνολικών αμοιβών διευθυντικών στελεχών και μελών της διοίκησης, των συναλλαγών τους, καθώς και των απαιτήσεων και υποχρεώσεών Εξοφλήσεις υποχρεώσεων από χρηματοδοτικές μισθώσεις (χρεολύσια) - (462) - (462) τους, έχουν ως εξής: Μερίσματα πληρωθέντα - - - - Όμιλος Εταιρεία Χρηματοδοτικές ροές από διακοπείσες δραστηριότητες - - - - - Εισροές - 1.768 Σύνολο εισροών /(εκροών) από χρημ/τικές δραστηριότητες (γ) 676 2.401 845 2.580 - Εκροές - 48 Καθαρή αύξηση /(μείωση) στα ταμειακά διαθέσιμα και - Απαιτήσεις 8.951 29.740 (45) (1.730) (97) (1.441) ισοδύναμα περιόδου (α) + (β) + (γ) - Υποχρεώσεις - 2.649 Ταμειακά διαθέσιμα και ισοδύναμα έναρξης περιόδου 2.532 4.261 2.404 3.664 - Συναλλαγές και αμοιβές διευθυντικών στελεχών και μελών της διοίκησης 871 871 Επίδραση συναλλαγματικών ισοτιμιών σε ταμειακά διαθέσιμα και ισοδύναμα 4 (1) - - - Απαιτήσεις από διευθυντικά στελέχη και μέλη της διοίκησης - - Ταμειακά διαθέσιμα και ισοδύναμα λήξης περιόδου 2.475 2.530 2.291 2.223 - Υποχρεώσεις προς τα διευθυντικά στελέχη και μέλη της διοίκησης - - 9. Κατά την τρέχουσα περίοδο, τα ποσά που έχουν καταχωρηθεί ως λοιπά συνολικά έσοδα του Ομίλου, αφορούν σε συναλλαγματικές διαφορές που προκύπτουν από μετατροπή εκμετάλλευσης στο εξωτερικό, στο νόμισμα παρουσίασης του Ομίλου. 10. Τα κέρδη /(ζημίες) ανά μετοχή υπολογίστηκαν βάσει των κερδών /(ζημιών) μετά από φόρους και δικαιώματα μειοψηφίας επί του σταθμισμένου μέσου όρου του αριθμού των μετοχών της μητρικής εταιρείας σε κυκλοφορία. 11. Τα ποσά παρουσιάζονται σε χιλ. όπως και στην οικονομική έκθεση, εκτός αν αναφέρεται διαφορετικά. Τυχόν διαφορές σε αθροίσματα οφείλονται σε στρογγυλοποιήσεις 12. Καμία ενοποιούμενη εταιρεία δεν κατέχει μετοχές της μητρικής εταιρείας κατά την 30/9/2013. Η μητρική εταιρεία την 30/9/2014 κατείχε 104.271 ίδιες μετοχές αξίας κτήσης 64 χιλ. 13. Οι ταμειακές ροές έχουν καταρτιστεί σύμφωνα με την έμμεση μέθοδο. Ρέθυμνο, 27 Νοεμβρίου 2014 Ο ΠΡΟΕΔΡΟΣ ΤΟΥ Δ.Σ. Ο ΑΝΤΙΠΡΟΕΔΡΟΣ ΤΟΥ Δ.Σ. Ο ΓΕΝΙΚΟΣ ΟΙΚΟΝΟΜΙΚΟΣ ΔΙΕΥΘΥΝΤΗΣ Ο ΔΙΕΥΘΥΝΤΗΣ ΛΟΓΙΣΤΗΡΙΟΥ & ΔΙΕΥΘΥΝΩΝ ΣΥΜΒΟΥΛΟΣ & ΔΙΕΥΘΥΝΩΝ ΣΥΜΒΟΥΛΟΣ ΠΑΠΑΔΟΠΟΥΛΟΣ ΙΩΑΝΝΗΣ ΤΣΑΚΙΡΗΣ ΕΥΑΓΓΕΛΟΣ ΔΟΜΑΖΑΚΗΣ ΕΜΜΑΝΟΥΗΛ ΔΟΜΑΖΑΚΗΣ ΚΩΝΣΤΑΝΤΙΝΟΣ Α.Δ.Τ. Ξ 331005 / 86 Α.Δ.Τ. Σ 728648/00 Α.Δ.Τ. Ι 975738 / 74 Α.Δ.Τ. ΑΒ 187558 / 06 Α.Μ. Αδείας Α' Τάξεως : 0001235 23