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Hellenic Telecommunications Organization S.A.

Quarterly Report Sep 24, 2015

2634_ir_2015-09-24_a7527c16-7c23-438f-aa51-ad1ee9daa71b.pdf

Quarterly Report

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HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. REGISTRATION No S.A. 347/06/Β/86/10 99 KIFFISIAS AVE – 151 24 MAROUSSI ATHENS, GREECE

SIX MONTHS FINANCIAL REPORT

For the period from 1 January 2008 to 30 June 2008

(TRANSLATED FROM THE GREEK ORIGINAL)

In accordance with Article 5 of Law 3556/2007

TABLE OF CONTENTS

  • I. STATEMENTS OF MEMBERS OF THE BOARD OF DIRECTORS
  • II. HALF YEAR REPORT OF THE BOARD OF DIRECTORS
  • III. AUDITORS' REPORT ON REVIEW OF THE INTERIM FINANCIAL STATEMENTS
  • IV. INTERIM CONDENSED FINANCIAL STATEMENTS
  • V. FINANCIAL DATA AND INFORMATION

I. STATEMENTS OF MEMBERS OF THE BOARD OF DIRECTORS

STATEMENTS OF MEMBERS OF THE BOARD OF DIRECTORS (In accordance with article 5 par. 2 of Law 3556/2007)

The members of the Board of Directors of HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A.:

    1. Panagis Vourloumis, Chairman and Managing Director
    1. George Bitros, Vice Chairman
    1. Panagiotis Tampourlos, Board Member

We confirm that to the best of our knowledge:

  • a. The Interim Condensed Financial Statements (Separate and Consolidated) of the HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. for the period 1 January 2008 to 30 June 2008, which have been prepared according to the applicable accounting standards, provide a true and fair view of the assets and liabilities, the shareholders' equity and the results of the Company and the Group, in accordance with the provisions of Article 5, paragraphs 3 to 5 of Law 3556/2007.
  • b. The Board of Directors' Report for the first half of the year presents in a truthful way the information required in accordance with the provisions of Article 5, paragraph 6 of Law 3556/2007.

Maroussi, 27 August 2008

Chairman & Managing Director Vice Chairman Board Member

Panagis Vourloumis George Bitros Panagiotis Tampourlos

The two members of the Board of Directors who have signed the above statements, have been assigned to do so in accordance with the decision of the Company's Board of Directors of 27 August 2008.

II. HALF YEAR REPORT OF THE BOARD OF DIRECTORS

BOARD OF DIRECTORS' REPORT OF THE HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. FOR THE PERIOD 1 JANUARY 2008 UNTIL 30 JUNE 2008 (In accordance with the provisions of law 3556/2007)

The report of the Board of Directors of the HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. (hereinafter referred to as "OTE" or the "Company") was prepared in accordance with article 5 of Law 3556/2007 and refers to the Interim Condensed Financial Statements (Separate and Consolidated) as of 30 June 2008 and the six month period then ended. The OTE Group (the "Group") apart from the Company, also includes subsidiaries over which OTE has direct or indirect control. The Separate and Consolidated Financial Statements have been prepared in accordance with International Financial Reporting Standards (I.F.R.S.).

This report includes the financial highlights of the first half of 2008, the significant events which took place in the first half of 2008, a presentation of the main risks and uncertainties for the second half of the year, as well as the material transactions between the Company and its related parties.

A. FINANCIAL HIGHLIGHTS FOR THE FIRST HALF OF 2008

OTE Group Revenues for the first half of 2008 increased by 2.2%, compared to the related period of 2007 and reached Euro 3,128.0 million. This increase in revenues is mainly due to the following:

  • Increased revenues from mobile telephony by 11.2%, which is mainly due to the increase in the subscriber base of all mobile telephony entities of the Group (COSMOTE, AMC, GLOBUL, COSMOFON and COSMOTE ROMANIA) as well as the mobile traffic volume enhancement in Greece.
  • Increased revenues from services rendered by 94.9%, mainly due to the increase in revenues for colocation and revenues from access to the local loop (Local Loop Unbundling - LLU).
  • Increased revenues from leased lines, data communication and ATM by 28.2%.
  • Increased revenues from ADSL and Internet by 7.0%.
  • Increased revenues from sales of telecommunication equipment by 5.4%.
  • Increased revenues from interconnection services by 27.7%.

The above increases offset the decrease in revenues from domestic telephony by 11.0% compared to the same period last year. Revenues from international telephony remained stable (1.1% increase) compared to same period last year.

OTE's Revenues, which reached Euro 1,284.8 million, reflecting a decrease of 3.5% compared to the same period prior year. This is a result of the decrease in revenues from domestic telephony by 9.3%, as well as the decrease in sales of telecommunication equipment and prepaid cards. These decreases were partially offset by the increase in revenues from international telephony by 12.2%, the increase in revenues from ADSL and Internet by 12.3%, the increase in revenues from interconnection services by 6.4% and the significant increase from services rendered by 41.6%.

The Group's Operating Expenses reached Euro 2,600.2 million and reflect an increase of 2.1% compared to the same period last year. This increase is mainly due to the increase in the cost of telecommunication equipment by 4.1%, the increase in depreciation and amortization by 2.5% and the increase in other operating expenses by 3.0%. Furthermore, the Group's operating expenses for the first half of 2008 include OTE's and ROMTELECOM's early retirement programs' costs of Euro 44.8 million, compared to Euro 22.1 million the same period last year.

The Company's Operating Expenses were Euro 1,107.8 million and reflect a decrease of 6.5% compared to the same period last year. The decrease in operating expenses is mainly due to the following:

  • 8.3% decrease in charges from domestic telecommunications operators.
  • 17.9% decrease in charges from international telecommunications operators.
  • 7.6% decrease in depreciation and amortization.
  • 5.2% decrease in the cost of telecommunication equipment.
  • 8.3% decrease in other operating expenses.
  • 0.7% increase in employee costs.

As a result of all the above, Operating Profit before Financial Results of the Group for the first half of 2008 reached Euro 527.8 million compared to Euro 513.1 million in the same period last year reflecting an increase of 2.9%. Operating Profit before Financial Results of the Company for the first half of 2008 reached Euro 177.0 million, compared to Euro 146.8 million in the same period last year, reflecting an increase of 20.6%.

The Group's Operating Profit before Depreciation and Amortization for the first half of 2008 reached to Euro 1,112.6 million compared to Euro 1,083.9 million in the same period of 2007, reflecting an increase of 2.7%. The respective margin on revenues reached 35.6% compared to 35.4% in the same period last year. Excluding early retirement program costs, Operating Profit before Depreciation and Amortization for the first half of 2008 reached Euro 1,157.4 million compared to Euro 1,106.0 million in the same period last year, reflecting an increase of 4.7%. The respective margin on revenues reached 37.0% compared to 36.1% in the same period last year.

The Company's Operating Profit before Depreciation and Amortization for the first half of 2008 reached Euro 416.2 million compared to Euro 405.7 million in the same period last year, reflecting an increase of 2.6%. The respective margin on revenues reached 32.4% compared to 30.5% in the same period last year. Excluding early retirement program costs, Operating Profit before Depreciation and Amortization for the first half of 2008 amounted to Euro 428.4 million compared to Euro 427.8 million in the same period last year. The respective margin on revenues reached 33.3% compared to 32.1% in the same period last year.

In relation to the Group's Financial Results, interest expenses were Euro 166.2 million, reflecting an increase of 55.6% compared to same period last year, which is the result of the increase in the Group's debt due to the acquisition of COSMOTE's minority interests. Interest income remained stable as compared to first half of 2007. Income from dividends decreased by 26.2% due to the lower dividend from TELECOM SRBJIA in 2008.

Income Tax (expense) of the Group decreased by 5.3% compared to the same period last year.

The Minority Interests in the Group's Profit declined from Euro 72.7 million (expense) in the first half of 2007 to Euro 3.0 million (income) in the same period of 2008, due to the acquisition of COSMOTE's minority interests.

As a result of all the above, the Group's Profit after minority interests for the first half of 2008 amounted to Euro 300.4 million compared to Euro 277.5 million in the same period prior year, reflecting an increase of 8.3%.

The Group's Capital Expenditure (CAPEX) for the first half of 2008 amounted to Euro 375.0 million from Euro 467.3 million in the same period last year reflecting a decrease of 19.8%. The decrease is mainly due to the decreased Capital Expenditure of COSMOTE and ROMTELECOM.

The Group's Total Debt at 30 June 2008 was Euro 6.063,8 million from Euro 5,527.8 million as at 31 December 2007, reflecting an increase of 9.7%, whereas the Group's Net Debt at 30 June 2008 reached to Euro 4,607.4 million from Euro 4,211.5 million at 31 December 2007, reflecting an increase of 9.4%.

With respect to the results of OTE's significant subsidiaries, the following should be noted:

COSMOTE GROUP: Maintained the leading position in the mobile telephony market, with an increase in revenues of 8.1% and in EBITDA of 12.9%, in the first half of 2008 as compared to the same period of 2007. COSMOTE Group enhanced its market share in every country that operates, a significant achievement given the very competitive environment. Furthermore, COSMOTE Group added approximately 1.9 million new subscribers during the first half of 2008, increasing its customer base to nearly 17.5 million, as of 30 June 2008. COSMOTE Greece continues to steadily increase its market share attracting almost 100% of the mobile market's total growth. In the first half of 2008, it increased its revenues by 6.5%, generating a EBITDA margin 42,7%. At the same time GLOBUL in Bulgaria and AMC in Albania continued to improve their EBITDA margin, while in COSMOTE ROMANIA, EBITDA turned to positive for the first time in the second quarter of 2008. COSMOTE's General Assembly of Shareholders approved the distribution of a dividend from 2007 profits of Euro 245.2 million (Euro 0.73 per share).

ROMTELECOM: In the first half of 2008, revenues increased by 0.7% compared to the same period last year. ROMTELECOM's loss for the first half of 2008 amounted to Euro 21.4 million. This loss is mainly due to the cost of the early retirement program of Euro 32.6 million, which is included in the results of the first half of 2008. In accordance with its corporate transformation program, which ROMTELECOM established in 2008, it has already decreased its headcount by 16%, as compared to the end of 2007. The Company's strategy targets at offsetting revenues from new services (Broadband, Business Data& TV) with the decline in revenues from fixed telephony and traditional services, although a decrease in the rate of decline has been noted when comparing to the same period last year. Revenues from Data services (ADSL, VPN and other broadband services) continue to grow, while the DTH TV service continues to be commercially successful, reaching 528 thousand customers by the end of the first half 2008.

B. SIGNIFICANT EVENTS OF THE FIRST HALF OF 2008

OTE announces the results of the Voluntary Public Offer for the acquisition of COSMOTE's shares

Successful completion of the Voluntary Public offer for the acquisition of COSMOTE's shares. On 29 January 2008, at the end of the acceptance period, OTE owned an interest of 98.59% in Cosmote. Within three months after the end of the acceptance period, OTE had the right to require the transfer to it of all remaining shares (Squeeze-Out Right) at the same price as the offer price of the tender, i.e. Euro 26.25 per share. During the same period, the remaining shareholders of Cosmote had the right to sell, in the market, to OTE their shares (Sell-Out Right) for a consideration of Euro 26.25 per share. After the completion of exercise of the Squeeze-Out Rights and of the Sell-Out Rights, on 9 April 2008, OTE owned the total (100%) of COSMOTE's shares and corresponding voting rights and requested for the delisting of COSMOTE's shares from the Athens Exchange, which was approved by the Hellenic Capital Market Commission.

OTE issues fixed coupon bonds

In February 2008, OTE announced that it's subsidiary OTE Plc, had successfully completed the bookbuilding process for the issuance of Euro 1.5 billion 3-year Fixed Rate Notes and of Euro 600 million 7-year Fixed Rate Notes. The 3-year Fixed Rate Notes, priced at 99.750%, will pay an annual coupon of 5.375%, while the 7-year Fixed Rate Notes, priced at 99.705%, will pay an annual coupon of 6.0%. The bookbuilding process was completed on the same day, within three hours, and the issues were oversubscribed 3.6 times. The proceeds were used for the refinancing of the bridge facility of OTE Plc that it had obtained in November 2007, for the acquisition of COSMOTE's shares held by minority shareholders.

ROMTELECOM announcement of Business Plan

In January 2008, ROMTELECOM announced the approval of its Business Plan for 2008 by its Board of Directors. The basic points include the improvement of the internal procedures in order to increase the subscriber base, enhance its market position in markets which have demonstrated growth and in cost control through the restructuring of its operations.

OTE sells its stake in OTENET Cyprus Ltd and OTENET Telecommunications Ltd

In May 2008, OTE completed the sale of its investments in OTENET Cyprus Ltd and OTENET Telecommunications Ltd to the Cypriot company Cyprus Trading Corporation Plc (CTC) for Euro 3.9 million.

Acquisition of the 100% of VOICENET

In May 2008 the Group acquired the remaining interest in its subsidiary, VOICENET, from SANYO HELLAS INVESTMENTS S.A., for a consideration of Euro 1.3 million.

Completion of the merger, by absorption, of OTENET by OTE

On 27 June 2008 the relevant ministerial decision which approved the merger, by absorption, of OTENET by OTE was registered in Societe Anonymes Records.

OTE announces that OTE ESTATE filed a request for a license for the operation of a real estate investment company

OTE announced that its subsidiary, OTE ESTATE, has filed a request with the Hellenic Capital Market Commission on 10 April 2008, requesting for a license for the operation of a Real Estate Investment Company. This initiative is part of OTE Group's strategy to bring out the value of OTE Estate's real estate portfolio. The value of the real estate assets that will be subscribed to the Real Estate Investment Company, will be no less than Euro 250.0 million.

Early retirement program

On 28 February 2008, OTE's management and OME-OTE (the employee's union) signed a Collective Labor Agreement whereby employees who are eligible to early retirement by 29 December 2008 can receive certain benefits if they leave by 30 December 2008. The right to file an irrevocable application for participation in the early retirement program ended on 21 March 2008. The total cost amounted to Euro 12.2 million and is included in the results of the first half of 2008.

Signature of Collective Labor Agreement

On 6 August 2008 OTE's management and OME-OTE (the employees' union) signed a biannual Collective Labor Agreement (2008-2009), in which wage increases of 3.5% as of 1.1.2008, 3.0% as of 1.9.2008, 3.0% as of 1.1.2009 and 3.0% as of 1.7.2009 were agreed and certain institutional issues were regulated.

OTE's rating by Moody's downgraded

On 19 May 2008 Moody's down graded OTE's rating from Baa1 to Baa2. The agreement between the Greek State and DEUTSCHE TELEKOM A.G., included terms that may lend the Greek State's interest in OTE to potentially decrease below 20%. As a result of such terms, the Company's support by the Greek State was downgraded to "low" from "average". This modification resulted in the longterm rating of Baa2. Since the Company's underlying business fundamentals and financial strength remain unchanged the rest of the factors used for the Company's rating have not been modified.

DEUTSCHE TELEΚOM AG's participation in OTE's share capital

On 17 July 2008, DEUTSCHE TELEKOM AG's participation in OTE's share capital stood at 21.967%, which corresponds to 107,671,713 shares with corresponding voting rights.

Share Purchase Agreement and Shareholders Agreement between the Greek State and DEUTSCHE TELEKOM A.G.

On 14 May 2008 the Share Purchase Agreement and Shareholders Agreement between the Greek State and DEUTSCHE TELEKOM AG were signed and subsequently ratified by the Greek Parliament with Law 3676/2008 (Greek Official Gazette 139/11.7.2008). Until today, the decisions of the European Competition Committee and of the National Competition Authorities concerning the compatibility of concentration and the non impediment to competition in the relative markets, are pending, and which are required in order for the above-mentioned agreement to come into force.

C. RISKS AND UNCERTAINTIES FOR THE SECOND HALF OF 2008

a. Credit risk

Credit risk is the risk of financial loss to the Group if a counterparty fails to meet its contractual obligations. Trade accounts receivable could potentially influence negatively the liquidity of the Group. Due to the large number and the diversification of the customer base there is no concentration of credit risk with respect to these receivables. Concentration of credit risk is identified in the receivables from telecommunication operators due to the small number and the significant amount. The Company and the Group have established specific credit policies under which each customer is analyzed for creditworthiness and an effective management of receivables before they become overdue but much more after they become overdue and doubtful. In monitoring credit risk, customers are grouped according to the category they belong to, their credit characteristics, aging profile and existence of previous financial difficulties. Customers that are characterized as doubtful are reassessed at each balance sheet date and a provision for doubtful accounts is recorded for the estimated loss.

b. Liquidity risk

Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. Liquidity risk is kept at low levels by ensuring that there is sufficient cash on demand and credit facilities to meet the financial obligations when due. For the monitoring of liquidity risk, the Group prepares annual cash flows when preparing the annual budget and monthly rolling forecasts for three months' cash flows, in order to ensure that it has sufficient cash reserves to service its financial obligations.

c. Market risk

Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Group's results or the value of its financial instruments. The objective of market risk management is to manage and control exposure within acceptable levels while optimizing the return on risk.

d. Interest rate risk

Interest rate risk is the risk that payments for interest on loans fluctuate due to changes in interest rates. Interest rate risk mainly applies to long-term loans with floating interest rates.

The hedging of interest rate risk is managed through interest rate swap agreements in order to minimize the cost of borrowing at fixed interest rates and the hedging of favorable interest rates for the remaining duration of the loans commitments depending on the market conditions at each time.

e. Currency risk

Currency risk is the risk that the fair values or the cash flows of a financial instrument fluctuate due to foreign currency changes.

The Group operates in many Southeastern European countries and, as a result, is exposed to currency risk due to changes in currencies other than Euro. In the Group's major foreign investment in ROMTELECOM, the currency risk is compensated mainly through charging telecommunication fees directly in Euro, hence providing a natural hedge.

D. MATERIAL TRANSACTIONS WITH RELATED PARTIES

OTE's related parties are its subsidiaries, the members of its Board of Directors and the key management personnel of the Company.

The Company purchases goods and services from the related entities, provides goods and services to them, grants and obtains loans and finally receives dividends.

OTE's purchases and sales with its related parties are analyzed as follows:

st Half 2008
1
1 st Half 2007
(in millions of Euro) ΟΤΕ's
sales
ΟΤΕ's
purchases
OTE's
sales
ΟΤΕ's
purchases
COSMOTE 87.5 59.7 89.1 65.1
OTE INTERNATIONAL
INVESTMENTS 0.2 2.7 0.2 3.0
ROMTELECOM - - 0.6 -
HELLAS-SAT 0.3 0.8 0.3 0.8
COSMO-ONE - 0.4 - 0.4
VOICENET 2.6 0.8 2.2 0.3
HELLASCOM 0.1 3.9 - 3.3
OTE SAT – MARITEL 0.4 0.9 0.5 1.0
ΟΤΕ PLUS 0.2 18.6 0.1 14.1
ΟΤΕ
ΑΚΙΝΗΤΑ
1.4 30.9 1.3 28.6
INFOTE - - 2.5 0.3
OTE-GLOBE 13.7 33.0 5.6 31.3
OTE ACADEMY 0.1 2.2 0.1 3.0
106.5 153.9 102.5 151.2

OTE's interest income and interest expense with its related parties are analyzed as follows:

1 st Half 2008 st Half 2007
1
(in millions of Euro) OTE' s
interest
income
ΟΤΕ's
interest
expense
ΟΤΕ's
interest
income
ΟΤΕ's
interest
expense
COSMOFON 0.9 - 1.8 -
OTE Plc 1.7 86.2 1.0 32.2
2.6 86.2 2.8 32.2

OTE's revenues from dividends from its related parties, are analyzed as follows:

(in millions of Euro) st Half 2008
1
1st Half 2007
COSMOTE 245.2 163.2
OTE ESTATE 30.3 -
OTE SAT- MARITEL 0.5 -
OTE INTERNATIONAL
INVESTMENTS LTD - 48.0
INFOTE - 5.0
276.0 216.2

OTE's receivables and payables with its related parties resulting from operating transactions, are analyzed as follows:

30/6/2008 31/12/2007
(in millions of Euro) ΟΤΕ's
receivables
ΟΤΕ's
payables
ΟΤΕ's
receivables
ΟΤΕ's
payables
COSMOTE 32.2 31.9 39.4 34.4
OTE INTERNATIONAL
INVESTMENTS LTD 0.2 1.0 0.2 1.4
HELLAS-SAT 4.4 0.8 4,6 0.6
COSMO-ONE - 0.7 - 0.2
VOICENET 1.7 0.3 0.1 0.1
HELLASCOM - 3.1 - 1.4
OTE SAT- MARITEL 1.0 0.5 0.3 0.5
ΟΤΕ PLUS 0.1 14.7 0.8 12.8
ΟΤΕ ESTATE 2.5 15.8 3.1 31.7
OTE GLOBE 22.4 34.4 49.4 73.2
OTE ACADEMY - 0.3 0.5 0.8
64.5 103.5 98.4 157.1

OTE's receivables and payables with its related parties from loans granted and received, are analyzed as follows:

30/6/2008 31/12/2007
ΟΤΕ's
(in millions of Euro) ΟΤΕ's
receivables
ΟΤΕ's
payables
ΟΤΕ's
payables
COSMOFON 51.5 - 51.8 -
OTE Plc 35.4 3,454.8 35.4 2,787.0
86.9 3,454.8 87.2 2,787.0

OTE's receivables from dividends with its related parties are analyzed as follows:

(in millions of Euro) 30/6/2008 31/12/2007
COSMOTE 245.2 -
ΟΤΕ
ΑΚΙΝΗΤΑ
30.3 -
OTE SAT – MARITEL 0.5 -
276.0 -

Fees paid to the members of the Board of Directors and key management personnel compensation charged in the Income Statements of the 1st half of 2008 and the 1st half of 2007, amounted to Euro 2.7 million and Euro 2.7 million, respectively.

F. SIGNIFICANT EVENTS AFTER THE END OF THE FIRST HALF OF 2008

The most significant events after the balance sheet date (30 June 2008) to the date that the Financial Statements are approved by the Board of Directors are analyzed in Note 19 to the Financial Statements.

Maroussi, 27 August 2008

Panagis Vourloumis Chairman and Managing Director

III. AUDITORS' REPORT ON REVIEW OF THE INTERIM FINANCIAL STATEMENTS

ERNST & YOUNG (HELLAS) Certified Auditors – Certified Auditors – Accountants S.A. Accountants S.A. Accountants S.A. 11th Km National Road Athens-Lamia 144 51 Athens, Greece

Tel: +30 210.2886.000 Fax: +30 210.2886.905 www.ey.com/eyse

REPORT ON REVIEW OF THE INTERIM FINANCIAL STATEMENTS

To the shareholders of HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A.

Introduction

We have reviewed the accompanying consolidated balance sheet of HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. ("the Company") and its subsidiaries ("the Group") and the Company's accompanying separate balance sheet as at 30 June 2008, and the related consolidated and separate income statements, statements of changes in equity, and cash flow statements for the six month period then ended, as well as the selected explanatory notes which is an integral part of the six-month financial report of article 5 L. 3556/2007. Management is responsible for the preparation and presentation of this interim financial information in accordance with International Financial Reporting Standards as adopted by the European Union and applicable to interim financial reporting ("IAS 34"). Our responsibility is to express a conclusion on this interim condensed financial information based on our review.

Scope of Review

We conducted our review in accordance with International Standard on Review Engagements 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" to which the Greek Auditing Standards refer to. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Greek Auditing Standards and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial information is not prepared, in all material respects, in accordance with IAS 34.

Report on other legal and regulatory requirements

In addition to the interim financial information referred to above, we have reviewed the remaining information contained in the six-month financial report prepared in accordance with article 5 Law 3556/2007 and the Hellenic Capital Markets Commission Rules issued pursuant to this Law. Based on our review, the aforementioned report incorporates the information required by the Law and the Rules and is consistent with the accompanying financial information.

Athens, 27 August 2008

The Certified Auditors Accountants

CHRIS PELENDRIDIS THEMISTOKLIS LIANOPOULOS R.N. ICA (GR) 17831 R.N. ICA (GR) 13771

ERNST &YOUNG (HELLAS) CERTIFIED AUDITORS ACCOUNTANTS S.A. SOEL REG. No. 107

IV. INTERIM CONDENSED FINANCIAL STATEMENTS

HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A.

INTERIM CONDENSED FINANCIAL STATEMENTS (SEPARATE AND CONSOLIDATED) AS OF 30 JUNE 2008 IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS as adopted by the European Union

(TRANSLATED FROM THE GREEK ORIGINAL)

The Interim Condensed Financial Statements presented on pages 16 – 42, were approved by the Board of Directors on 27 August 2008 and are signed on its behalf by:

Chairman
& Managing Director Vice Chairman Chief Financial Officer Chief Accounting Officer

Panagis Vourloumis George Bitros Christini Spanoudaki Konstantinos Vasilopoulos

HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. REGISTRATION No S.A. 347/06/Β/86/10 99 KIFFISIAS AVE–151 24 MAROUSSI ATHENS, GREECE

INDEX TO THE FINANCIAL STATEMENTS

PAGE

INTERIM INCOME STATEMENTS (SEPARATE AND CONSOLIDATED)
19
(SEPARATE
AND
INTERIM
STATEMENTS
OF
CHANGES
IN
EQUITY
CONSOLIDATED)
21
INTERIM STATEMENTS OF CASH FLOW (SEPARATE AND CONSOLIDATED)
23
NOTES TO THE INTERIM CONDENSED FINANCIAL STATEMENTS
24
1. COMPANY'S FORMATION AND OPERATIONS
25
2. BASIS OF PREPARATION OF FINANCIAL STATEMENTS
26
3. SIGNIFICANT ACCOUNTING POLICIES
27
4. INVESTMENTS
29
5. SHARE CAPITAL
30
6. DIVIDENDS
30
7. LONG-TERM BORROWINGS
31
8. SHORT-TERM BORROWINGS
31
9. INCOME TAXES
33
10. REVENUES
34
11. COST OF EARLY RETIREMENT PROGRAM
35
12. OTHER OPERATING EXPENSES
36
13. SEGMENT REPORTING
37
14. EARNINGS PER SHARE
38
15. RELATED PARTY TRANSACTIONS
40
16. STOCK BASED COMPENSATION
40
17. LITIGATION AND CLAIMS
40
18. ADJUSTMENTS AND RECLASSIFICATIONS
42
19. SUBSEQUENT EVENTS

HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. Six Months Financial Report INTERIM BALANCE SHEETS (SEPARATE AND CONSOLIDATED) AS AT 30 JUNE 2008

(Amounts in millions of Euro) 30 JUNE 2008 31 DECEMBER 2007
Notes COMPANY GROUP COMPANY (*) GROUP
ASSETS
Non - current assets:
Property, plant and equipment 2,248.3 6.176,7 2,372.2 6,371.4
Goodwill - 531,2 - 541.5
Telecommunication licenses 3.2 376,4 3.4 396.2
Investments 4 4,887.9 158,2 4,042.4 158.4
Loans and advances to pension funds 214.9 214,9 229.8 229.8
Deferred income taxes 161.7 92,7 158.7 94.6
Other non-current assets 108.9 678,5 98.4 678.6
Total non - current assets 7,624.9 8.228,6 6,904.9 8,470.5
Current assets:
Inventories 23.2 192.0 37.1 201.7
Trade accounts receivable 754.2 1,274.6 742.4 1,172.0
Other current assets 462.4 366.0 217.1 372.5
Cash and cash equivalents 450.2 1,456.4 459.2 1,316.3
Total current assets 1,690.0 3,289.0 1,455.8 3,062.5
TOTAL ASSETS 9,314.9 11,517.6 8,360.7 11,533.0
EQUITY AND LIABILITIES
Equity attributable to equity holders of the parent:
Share capital 5 1,171.5 1,171.5 1,171.5 1,171.5
Share premium 16 488.9 488.9 485.9 485.9
Statutory reserve 312.1 312.1 312.1 312.1
Consolidation reserve - (3,311.2) - (2,533.8)
Retained earnings 1,533.2 2,478.0 1,579.5 2,595.8
3,505.7 1,139.3 3,549.0 2,031.5
Minority interests - 940.3 - 1,023.1
Total equity 3,505.7 2,079.6 3,549.0 3,054.6
Non – current liabilities:
Long-term borrowings 7 3,374.9 6,024.6 1,285.2 3,947.1
Provision for staff retirement indemnities 221.5 240.0 212.4 230.3
Cost of voluntary retirement scheme 222.1 222.1 217.5 217.5
Provision for Youth account 270.2 270.2 273.5 273.5
Other non – current liabilities 45.2 241.1 41.4 233.6
Total non – current liabilities 4,133.9 6,998.0 2,030.0 4,902.0
Current liabilities:
Trade accounts payable 503.8 833.7 596.1 931.5
Short-term borrowings 8 - 4.8 1,494.2 1,497.4
Short-term portion of long-term borrowings 7 17.5 34.4 17.5 83.3
Income tax 45.5 138.1 23.6 83.0
Deferred revenue 137.0 216.0 136.1 189.2
Cost for voluntary retirement scheme 172.3 172.3 200.2 200.2
Dividends payable 6 370.6 370.6 4.0 4.0
Other current liabilities 428.6 670.1 310.0 587.8
Total current liabilities 1,675.3 2,440.0 2,781.7 3,576.4
TOTAL EQUITY AND LIABILITIES 9,314.9 11,517.6 8,360.7 11,533.0

The accompanying Notes on pages 24 – 42 form an integral part of these Interim Condensed Financial Statements.

(*) Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A.

Six Months Financial Report INTERIM INCOME STATEMENTS (SEPARATE) FOR THE THREE MONTH AND SIX MONTH PERIODS ENDED 30 JUNE 2008

2008 2007 (*)
Notes 2nd Quarter st Half
1
nd Quarter
2
st Half
1
(Amounts in millions of Euro, except per share data)
Revenues:
Domestic telephony 10 344.6 693.7 380.4 764.4
International telephony 10 50.5 103.4 51.5 92.2
Other revenues 10 251.7 487.7 232.6 474.8
Total revenues 646.8 1,284.8 664.5 1,331.4
Operating expenses:
Payroll and employee benefits (192.3) (372.5) (187.1) (370.0)
Cost of early retirement program 11 - (12.2) - (22.1)
Charges from international operators (30.8) (60.1) (38.2) (73.2)
Charges from domestic operators (75.7) (147.9) (83.1) (161.3)
Depreciation and amortization (117.7) (239.2) (127.6) (258.9)
Cost of telecommunications equipment (26.0) (47.3) (28.9) (49.9)
Other operating expenses 12 (116.8) (228.6) (127.7) (249.2)
Total operating expenses (559.3) (1,107.8) (592.6) (1,184.6)
Operating income before financial results 87.5 177.0 71.9 146.8
Financial results:
Interest expense (48.0) (101.0) (19.6) (41.2)
Interest income 9.2 18.3 12.4 23.7
Foreign exchange differences, net (1.2) (0.7) (1.0) (1.3)
Dividend income 4 288.1 288.1 232.6 232.6
Gains/(losses) from investments 0.5 (1.0) - 5.8
248.6 203.7 224.4 219.6
Profit before income taxes 336.1 380.7 296.3 366.4
Income taxes (22.9) (38.8) (36.9) (57.8)
Net profit for the period 313.2 341.9 259.4 308.6
Basic earnings per share
Diluted earnings per share
14
14
0.6389
0.6349
0.6976
0.6931
0.5292
0.5292
0.6296
0.6296

The accompanying Notes on pages 24 – 42 form an integral part of these Interim Condensed Financial Statements.

(*)Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. Six Months Financial Report INTERIM INCOME STATEMENTS (CONSOLIDATED) FOR THE THREE MONTH AND SIX MONTH PERIODS ENDED 30 JUNE 2008

2008 2007
Notes 2nd Quarter st Half
1
nd Quarter
2
st Half
1
(Amounts in millions of Euro, except per share data)
Revenues:
Domestic telephony 10 462.3 928.3 516.5 1,043.3
International telephony 10 70.8 149.7 77.4 148.1
Mobile telephony 10 603.0 1,162.8 551.0 1,045.3
Other revenues 10 454.4 887.2 406.4 823.2
Total revenues 1,590.5 3,128.0 1,551.3 3,059.9
Operating expenses:
Payroll and employee benefits (319.7) (620.2) (317.6) (619.3)
Cost of early retirement program 11 (3.0) (44.8) - (22.1)
Charges from international operators (45.4) (93.5) (56.7) (104.5)
Charges from domestic operators (159.7) (315.3) (165.5) (319.0)
Depreciation and amortization (290.5) (584.8) (291.5) (570.8)
Cost of telecommunications equipment (157.0) (310.3) (145.2) (298.1)
Other operating expenses 12 (326.9) (631.3) (322.0) (613.0)
Total operating expenses (1,302.2) (2,600.2) (1,298.5) (2,546.8)
Operating income before financial results 288.3 527.8 252.8 513.1
Financial results:
Interest expense (79.1) (166.2) (49.4) (106.8)
Interest income 21.5 40.0 20.6 40.4
Foreign exchange differences, net 1.3 7.1 16.9 22.7
Dividend income 4 12.1 12.1 16.4 16.4
Gains from investments 3.4 17.2 0.1 12.8
(40.8) (89.8) 4.6 (14.5)
Profit before income taxes 247.5 438.0 257.4 498.6
Income taxes (87.0) (140.6) (84.9) (148.4)
Net profit for the period 160.5 297.4 172.5 350.2
Attributable to:
Equity holders of the parent 159.3 300.4 136.6 277.5
Minority interest 1.2 (3.0) 35.9 72.7
160.5 297.4 172.5 350.2
Basic earnings per share
Diluted earnings per share
14
14
0.3250
0.3229
0.6129
0.6090
0.2786
0.2786
0.5661
0.5661

The accompanying Notes on pages 24 – 42 form an integral part of these Interim Condensed Financial Statements.

HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. Six Months Financial Report INTERIM STATEMENT OF CHANGES IN EQUITY (SEPARATE) FOR THE SIX MONTH PERIOD ENDED 30 JUNE 2008

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The accompanying notes on pages 24 – 42 form an integral part of these Interim Condensed Financial Statements.

(*)Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. Six Months Financial Report

INTERIM STATEMENT OF CHANGES IN EQUITY (CONSOLIDATED) FOR THE SIX MONTH PERIOD ENDED 30 JUNE 2008

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The accompanying Notes on pages 24 – 42 form an integral part of these Interim Condensed Financial Statements.

HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. Six Months Financial Report INTERIM STATEMENTS OF CASH FLOWS (SEPARATE AND CONSOLIDATED) FOR THE SIX MONTH PERIOD ENDED 30 JUNE 2008

1/1/2008 - 30/6/2008 1/1/2007 - 30/6/2007
COMPANY GROUP COMPANY (*) GROUP
(Amounts in millions of Euro)
Cash flows from operating activities
Profit before income taxes 380.7 438.0 366.4 498.6
Adjustments for:
Depreciation and amortization 239.2 584.8 258.9 570.8
Cost of early retirement program 12.2 44.8 22.1 22.1
Provisions 73.9 92.5 82.9 104.4
Foreign exchange differences 0.7 (7.1) 1.3 (22.7)
Investment and financial income (305.4) (69.3) (262.1) (69.6)
Amortization of advances to pension funds 17.6 17.6 17.6 17.6
Interest expense and related expenses 101.0 166.2 41.2 106.8
Adjustments for working capital movements related to
operating activities:
Decrease / (increase) in inventories 13.9 9.7 10.9 (17.0)
Increase in accounts receivable (30.7) (169.6) (96.8) (119.9)
Decrease in liabilities (except bank liabilities) (116.0) (169.1) (256.4) (257.0)
Minus:
Interest paid and related expenses paid (30.1) (91.3) - (78.2)
Income taxes paid (21.3) (81.3) (30.0) (83.2)
Net cash from operating activities 335.7 765.9 156.0 672.7
Cash flows from investing activities
Acquisition of subsidiary, associate, joint ventures and
other investments (848.9) (848.9) (1.0) (31.1)
Loans granted (0.3) (0.3) (147.9) (87.9)
Purchase of property, plant and equipment and intangible
assets (116.0) (375.0) (112.7) (467.3)
Other long-term liabilities - - - 144.5
Proceeds from sale of investment 2.5 5.1 5.8 34.8
Interest received 13.7 26.4 16.8 27.4
Dividends received 4.9 4.9 218.2 6.3
Net cash used in investing activities (944.1) (1.187.8) (20.8) (373.3)
Cash flows from financing activities
Proceeds from minority shareholders for issuance of
subsidiary's share capital - 16.9 - 12.6
Proceeds from long-term and short-term borrowings 2,700.0 2,701.3 - -
Repayment of long-term and short-term borrowings (2,100.0) (2,155.4) - (528.7)
Dividends paid (0.6) (0.8) (0.9) (82.5)
Net cash from/(used in) financing activities 599.4 562.0 (0.9) (598.6)
Net increase / (decrease) in cash and cash equivalents (9.0) 140.1 134.3 (299.2)
Cash and cash equivalents at beginning of period 459.2 1,316.3 824.6 2,042.5
Cash and cash equivalents at end of period 450.2 1,456.4 958.9 1,743.3

The accompanying Notes on pages 24 – 42 form an integral part of these Interim Condensed Financial Statements.

(*)Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

1. COMPANY'S FORMATION AND OPERATIONS

The Hellenic Telecommunications Organization S.A. (hereinafter referred to as the "Company" or "OTE"), was founded in 1949 and is registered with the Greek Register of Societe Anonymes (M.A.E.) under number 347/06/B/86/10.

OTE's registered office is located at 99 Kifissias Avenue – 151 24 Maroussi Athens, Greece, and its website is www.ote.gr.

OTE's main activities are to provide telecommunications and other related services.

The OTE Group of companies (hereinafter referred to as the "Group") comprises of companies where OTE has control either directly (subsidiaries) or indirectly (subsidiaries of its subsidiaries).

The Interim Condensed Separate and Consolidated Financial Statements (hereafter the «Financial Statements») for the six months ended 30 June 2008 were authorized for issue by the Board of Directors on 27 August 2008.

The number of employees of the Group and the Company as at 30 June 2008 was: Group: 33,062 (30 June 2007 : 33,334), Company: 12,123 (30 June 2007 : 11,940).

The subsidiaries which are included in the Group and have been included in the Consolidated Financial Statements by the full consolidation method and are the following:

Company Name Line of Business Country Ownership interest
30/6/2008 31/12/2007
Direct ownership

COSMOTE MOBILE TELECOMMUNICATIONS
S.A. ("COSMOTE") Mobile telecommunications services Greece 100.00% 90.72%

OTE INTERNATIONAL INVESTMENTS LTD
Investment holding company Cyprus 100.00% 100.00%

HELLAS SAT CONSORTIUM LIMITED
(«HELLAS-SAT") Satellite communications Cyprus 99.05% 99.05%

COSMO-ONE HELLAS MARKET SITE S.A.
("COSMO-ONE") E-commerce services Greece 61.74% 58.87%

OTENET S.A. ("OTEΝΕΤ")
Internet services Greece - 100.00%

VOICENET A.E. ("VOICENET")
Telecommunications services Greece 100.00% 84.07%

HELLASCOM S.A. ("HELLASCOM")
Telecommunication projects Greece 100.00% 100.00%

OTE Plc
Financing services U.K. 100.00% 100.00%

OTE SAT-MARITEL S.A. ("OTE SAT – MARITEL")
Satellite telecommunications services Greece 94.08% 94.08%

OTE PLUS S.A ("OTE PLUS")
Consulting services Greece 100.00% 100.00%

ΟΤΕ ESTATE S.A. ("ΟΤΕ ESTATE")
Real estate Greece 100.00% 100.00%

OTE INTERNATIONAL SOLUTIONS S.A.
(OTE-GLOBE") Wholesale telephony services Greece 100.00% 100.00%

HATWAVE HELLENIC-AMERICAN
TELECOMMUNICATIONS WAVE LTD.
("HATWAVE") Investment holding company Cyprus 52.67% 52.67%

OTE INSURANCE AGENCY S.A.
("OTE INSURANCE")
Insurance brokerage services Greece 100.00% 100.00%
ΟΤΕ ACADEMY S.A. ("OTE ACADEMY") Training services Greece 100.00% 100.00%

HELLENIC TELECOMMUNICATIONS ORGANIZATION S.A. Six Months Financial Report NOTES TO THE INTERIM CONDENSED FINANCIAL STATEMENTS (SEPARATE AND CONSOLIDATED) AS OF 30 JUNE 2008 (Amounts in millions of Euro, unless otherwise stated)

1. COMPANY'S FORMATION AND OPERATIONS (continued)

Company Name Line of Business Country Ownership interest
30/6/2008 31/12/2007
Indirect ownership
ROMTELECOM S.A. ("ROMTELECOM) Fixed line telephony services Romania 54.01% 54.01%
S.C. COSMOTE ROMANIAN MOBILE
TELECOMMUNICATIONS S.A.
("COSMOTE ROMANIA") Mobile telecommunications services Romania 86.20% 79.71%
OTE MTS HOLDING B.V. Investment holding company Holland 100.00% 90.72%
COSMOFON MOBILE TELECOMMUNICATIONS
SERVICES A.D. – SKOPJE ("COSMOFON") Mobile telecommunications services Skopje 100.00% 90.72%
COSMO BULGARIA MOBILE EAD ("GLOBUL") Mobile telecommunications services Bulgaria 100.00% 90.72%
COSMO-HOLDING ALBANIA S.A. ("CHA") Investment holding company Greece 97.00% 88.00%
ALBANIAN MOBILE COMMUNICATIONS Sh.a
("AMC") Mobile telecommunications services Albania 82.45% 74.80%
COSMOHOLDING CYPRUS LTD
("COSMOHOLDING CYPRUS") Investment holding company Cyprus 90.00% 81.65%
GERMANOS S.A. Retail services Greece 90.00% 81.65%
E-VALUE S.A. Marketing services Greece 90.00% 81.65%
GERMANOS TELECOM SKOPJE S.A. Retail services Skopje 90.00% 81.65%
GERMANOS TELECOM ROMANIA S.A. Retail services Romania 90.00% 81.64%
SUNLIGHT ROMANIA S.R.L. -FILIALA Retail services Romania 90.00% 81.64%
TEL SIM S.R.L Retail services Romania 90.00% 81.65%
GERMANOS TELECOM BULGARIA A.D. Retail services Bulgaria 90.00% 81.65%
MOBILBEEEP LTD Retail services Greece 90.00% 81.65%
GRIGORIS MAVROMICHALIS & PARTNERS LTD Retail services Greece 89.10% 80.82%
ALBATROS & PARTNERS LTD Retail services Greece 90.00% 81.64%
ΟΤΕΝΕΤ CYPRUS LTD Investment holding company Cyprus - 76.33%
ΟΤΕΝΕΤ TELECOMMUNICATIONS LTD Telecommunications services Cyprus - 71.61%
HELLAS SAT S.A. Satellite communications Greece 99.05% 99.05%
ΟΤΕ INVESTMENT SERVICES S. A. Investment holding company Greece 100.00% 100.00%
OTE PLUS BULGARIA Consulting services Bulgaria 100.00% 100.00%
OTE PLUS ROMANIA Consulting services Romania 100.00% 100.00%

2. BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The Financial Statements for the six months ended 30 June 2008 have been prepared in accordance with IAS 34 "Interim Financial Reporting".

These Interim Condensed Financial Statements do not include all the information required in the Annual Financial Statements and they should be read in conjunction with the annual audited financial statements as at 31 December 2007, which are available on the Company's website (www.ote.gr).

The Financial Statements have been prepared on the historical cost basis except for specific assets and liabilities which are measured at fair value. All amounts are presented in millions of Euro, except when otherwise indicated.

3. SIGNIFICANT ACCOUNTING POLICIES

The significant accounting policies and accounting estimates adopted in the preparation of the Interim Condensed Financial Statements, are consistent with those followed in the preparation of the Annual Financial Statements as of 31 December 2007, except for the adoption of new Standards and Interpretations noted below, whose application did not have any effect on the financial position or performance of the Company or the Group.

• IFRIC 11 – IFRS 2 Group and Treasury Share Transactions.

The following interpretations are effective for financial periods beginning on or after 1 January 2008 and have not been endorsed yet by the EU. These interpretations are not expected to have significant effect on the Company's or the Group's financial statements:

  • IFRIC 12 –Service Concession Arrangements.
  • IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.

The International Accounting Standards Board (IASB) and the IFRS Interpretations Committee (IFRIC) have issued a number of new Standards and Interpretations whose application is mandatory for the financial periods beginning on or after 1 January 2009 and which are disclosed together with management's assessment for their impact in the Annual Financial Statements as of 31 December 2007. New Standards and Interpretations issued subsequently (which have not yet been adopted by the Company or the Group), are:

  • IFRIC 15, "Agreements for the Construction of Real Estate", was issued on 3 July 2008 and is effective for annual periods beginning on or after 1 January 2009 and must be applied retrospectively. IFRIC 15 provides guidance on how to determine whether an agreement for the construction of real estate is within the scope of IAS 11 "Construction Contracts" or IAS 18 "Revenue" and, accordingly, when revenue from such construction should be recognized. The Group is in the process of assessing the impact of this Interpretation on its financial statements. This Interpretation has not yet been endorsed by the EU.
  • IFRIC 16, "Hedges of a Net Investment in a Foreign Operation", was issued on 3 July 2008 and is effective for annual periods beginning on or after 1 October, 2008 and can be applied retrospectively or prospectively. IFRIC 16 clarifies three main issues, namely: - A presentation currency does not create an exposure to which an entity may apply hedge accounting. Consequently, a parent entity may designate as a hedged risk only the foreign exchange differences arising from a difference between its own functional currency and that of its foreign operation.

  • Hedging instrument(s) may be held by any entity or entities within the group.

  • While IAS 39, "Financial Instruments: Recognition and Measurement", must be applied to determine the amount that needs to be reclassified to profit or loss from the foreign currency translation reserve in respect of the hedging instrument, IAS 21 "The Effects of Changes in Foreign Exchange Rates" must be applied in respect of the hedged item.

The Group is in the process of assessing the impact of this Interpretation on its financial statements. This Interpretation has not yet been endorsed by the EU.

3. SIGNIFICANT ACCOUNTING POLICIES (continued)

Transactions between companies under common control are excluded from the scope of IFRS 3. Therefore the Group (implementing the guidance of IAS 8 for similar cases) accounts for such transactions using a method like "pooling of interests". Based on this principle, the Group consolidates the book values of the combined entities (without valuation to fair values). The financial statements of the Group or the new entity after the transaction are prepared on the basis as if the new structure was in effect since the beginning of the first period which is presented in the financial statements and consequently the comparative figures are adjusted. The difference between the purchase price and the book value of the percentage of the net assets acquired is recognized directly in equity.

4. INVESTMENTS

Investments are analyzed as follows:

30/6/2008 31/12/2007
COMPANY GROUP COMPANY (*) GROUP
(a) Investments in
subsidiaries 4,730.1 - 3,884.6 -
(b) Other investments 157.8 158.2 157.8 158.4
4,887.9 158.2 4,042,4 158.4

(*)Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

(a) Investments in subsidiaries are analyzed as follows:

Company Country 30/6/2008 31/12/2007 (*)
COSMOTE Greece 3,500.4 2,654.3
OTE INTERNATIONAL
INVESTMENTS LTD Cyprus 497.9 497.9
HELLAS SAT CONSORTIUM Cyprus 194.7 194.7
COSMO ONE Greece 3.2 3.2
HELLASCOM Greece 8.4 8.4
OTE SAT-MARITEL Greece 11.2 11.2
ΟΤΕ PLUS Greece 3.8 3.8
ΟΤΕ ESTATE Greece 336.3 336.3
OTEGLOBE Greece 163.7 163.7
OTE INSURANCE Greece 0.6 0.6
OTE ACADEMY Greece 5.9 5.9
VOICENET Greece 4.0 2.7
OTENET KYΠΡΟΥ LTD Cyprus - 1.6
OTENET
TELECOMMUNICATIONS LTD Cyprus - 0.3
4,730.1 3,884.6

(*)Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

On 9 November 2007, following authorization by the Board of Directors, ΟΤΕ announced the submission of a Public Tender Offer for the acquisition of the total outstanding common shares of COSMOTE for a price of Euro 26.25 (in absolute amount) per share.

As at 31 December 2007, OTE owned 303,725,198 shares, which represented approximately 90.72% of COSMOTE's share capital and voting rights.

4. INVESTMENTS (continued)

The tender offer's acceptance period for the acquisition of COSMOTE's shares ended on 29 January 2008. During January 2008 and with the submission of acceptance applications by 5,044 shareholders, OTE acquired 27,503,293 shares of COSMOTE representing 8.187% of COSMOTE's share capital. As a result, on 29 January 2008, OTE held 331,228,491 shares representing 98.592% of COSMOTE's share capital with the corresponding voting rights.

According to Article 27 of Law 3461/2006 on 27 February 2008, OTE filed a request with the Hellenic Capital Market Commission seeking permission to exercise squeeze out rights on the remaining shares of COSMOTE at a price equal to that of the Public Offer, i.e. Euro 26.25 per share (in absolute amount) (Squeeze-Out Right). The remaining shareholders retained the right to sell their shares to the Proposing Party through the Stock Exchange within three months from the end of the acceptance period (Sell-Out Right). After the end of the exercise period of the Squeeze-Out Rights and of the Sell-Out Rights, OTE began the procedure for the delisting of the COSMOTE's shares from the Athens Stock Exchange and Global Depository Receipts (GDRs) from the London Stock Exchange (L.S.E.).

Since 9 April 2008, following OTE's Public Tender Offer for the acquisition of COSMOTE's shares and after the completion of exercise of the Squeeze-Out Rights and of the Sell-Out Rights, OTE holds 335,957,300 COSMOTE's shares, which represent the 100% of its share capital and voting rights.

On 11 April 2008, COSMOTE announced that pursuant to the decision of the Extraordinary General Assembly of its shareholders held on 10 April 2008, a request was submitted to the Hellenic Capital Market Commission, in accordance with par. 5 article 17 of Law 3371/2005, for the delisting of its shares from the Athens Stock Exchange. The request was approved by the Hellenic Capital Market Commission.

The amount of Euro 777.4 which resulted from the acquisition of COSMOTE's minority interests, was recognized directly in Equity in the Consolidated Financial Statements (in the line "Consolidation Reserve"), as it relates to the acquisition of minority in an entity where control already exists.

In May 2008, OTE announced the sale of the Group's investment in OTENET CYPRUS LTD and OTENET TELECOMMUNICATIONS LTD, which operate in the telecommunication and internet services section, to Cyprus Trading Corporation Plc (CTC), for a total consideration of approximately Euro 3.9.

On 19 March 2008 OTE and its subsidiary OTENET signed a Draft Merger Agreement whereby OTE would absorb OTENET. The above Agreement was approved by the Board of Directors of both parties and pursuant to article 7b of L. 2190/20 was deposited with the Greek Register of Societe Anonymes (M.A.E.). On 27 June 2008 the relevant Ministerial Decision which approved and concluded the procedure of OTENET's absorption by its parent, was deposited with the Societe Anonymes Register of the Prefecture of Athens.

In May 2008 OTE acquired the remaining interest in its subsidiary VOICENET from SANYO HELLAS S.A., for a consideration of Euro 1.3. Following the acquisition, OTE owns 100% of VOICENET's share capital and voting rights.

On 10 April 2008 OTE's subsidiary OTE ESTATE filed a request with the Hellenic Capital Market Commission for a licence for the operation of a Real Estate Investment Company.

4. INVESTMENTS (continued)

(b) Other investments

OTE's other investments are analyzed as follows:

30/6/2008 31/12/2007
TELECOM SRBIJIA 155.1 155.1
Other 2.7 2.7
157.8 157.8

Dividend income from investments is analyzed as follows:

COMPANY

2008 2007
nd
2
st
1
nd
2
st
1
Quarter Half Quarter Half
COSMOTE 245.2 245.2 163.2 163.2
ΟΤΕ ESTATE 30.3 30.3 - -
OTESAT-MARITEL 0.5 0.5 - -
OTE INTERNATIONAL
INVESTMENTS LTD - - 48.0 48.0
INFOTE - - 5.0 5.0
TELEKOM SRBIJA 11.2 11.2 15.7 15.7
Other 0.9 0.9 0.7 0.7
288.1 288.1 232.6 232.6

The amount of Euro 280.1 was not received by the period end and is included in "Other current assets" in OTE's Balance Sheet as at 30 June 2008.

GROUP

2008 2007
nd
2
Quarter
st
1
Half
nd
2
Quarter
st
1
Half
TELEKOM SRBIJA 11.2 11.2 15.7 15.7
Other 0.9 0.9 0.7 0.7
12.1 12.1 16.4 16.4

5. SHARE CAPITAL

OTE's share capital as at 30 June 2008 and 31 December 2007 amounted to Euro 1,171.5, divided into 490,150,389 registered shares, with a nominal value of Euro 2.39 (in absolute amount) per share.

As at 30 June 2008 and as at 31 December 2007, the Hellenic State's direct participation was approximately 24.96% while together with D.E.K.A. S.A. its participation was 28.03%.

On 30 June 2008, OTE received notification from its shareholder DEUTSCHE TELEKOM AG, that its participation in OTE's share capital and total voting rights stands at 20.155308%, amounting to 98,791,324 shares with corresponding voting rights.

6. DIVIDENDS

Under Greek corporate law, each year companies are generally required to declare from their statutory profits, dividends of at least 35% of the after-tax profits, after allowing for a statutory reserve.

OTE's General Assembly on 26 June 2008 approved the distribution of a total dividend from 2007 profits of Euro 367.6 or Euro 0.75 (in absolute amount) per share.

7. LONG -TERM BORROWINGS

Long-term borrowings are analyzed as follows:

30/6/2008 31/12/2007
COMPANY
(a) Loan from European Investment Bank 36.4 36.4
(b) Inter-company loans from ΟΤΕ Plc 3,356.0 1,266.3
Total long-term borrowings 3,392.4 1,302.7
Short-term portion (17.5) (17.5)
Long-term portion 3,374.9 1,285.2
GROUP
(a) Loan from European Investment Bank 36.4 36.4
(b) Consortium loans 500.0 500.0
(c) Global Medium Term Note Program 5,453.4 3,360.4
(d) Other bank loans 69.2 133.6
Total long-term borrowings 6,059.0 4,030.4
Short-term portion (34.4) (83.3)
Long-term portion 6,024.6 3,947.1

On 12 February 2008 OTE Plc completed the issuance of two bonds amounting to Euro 1,500 and Euro 600 under the Global Medium Term Note Programme, for the refinancing of the balance of the short-term loan which was obtained in November 2007 for the acquisition of COSMOTE's shares by OTE.

Specifically, OTE Plc issued:

  • a) Fixed rate bond of Euro 1,500, maturing on 14 February 2011 with a coupon of 5.375% and
  • b) Fixed rate bond of Euro 600, maturing on 12 February 2015, with a coupon of 6.0%.

The bond terms include a step-up clause according to the credit rating of OTE. The bond coupon could increase by 1.25% in the case that:

  • a) one or both of the two credit rating agencies (Moody's and S&P) downgrades the rating to BB+, Ba1 and under (sub-investment grade), or
  • b) both rating agencies (Moody's and S&P) cease or are unable to perform the credit rating of OTE.

The coupon can increase once only during the whole bond duration and only for the period the credit rating of OTE remains at sub-investment grade.

7. LONG -TERM BORROWINGS (continued)

The bonds also include a Change of Control clause applicable to OTE which is triggered if both of the following events occur:

  • a) any person or persons acting in concert (other than the Hellenic Republic) at any time directly or indirectly come (s) to own or acquire (s) more than 50% of the issued ordinary share capital or of the voting rights of OTE, and
  • b) as a consequence of (a), the rating previously assigned to the bonds by any international rating agency is withdrawn or down graded to BB+/Ba1 or their respective equivalents (noninvestment grade), within a specific period and under specific terms and conditions.

In accordance with the terms and conditions of the bonds, in the event that the Change of Control clause is triggered, OTE Plc shall promptly give written notice to the bond holders who in turn shall have the option within 45 days to require OTE PLC to redeem the bonds (put option), at their principal amounts together with accrued interest up to the date of redemption. None of the above triggering events has occurred until the date of this report.

On 19 May 2008, Moody's down graded OTE's long-term rating from Baa1 to Baa2. According to several terms included in the agreement between the Greek State and DEUTSCHE TELEKOM A.G.. The Greek State's interest in OTE S.A. may potentially decrease below 20%. As a result, the Company's support by the Greek State was downgraded to "low" from "average". This modification resulted in the long-term rating being changed to Baa2. Since the Company's underlying business fundamentals and financial strength remain unchanged, the rest of the factors used to assess the Company's rating have remained unchanged.

8. SHORT-TERM BORROWINGS

On 9 November 2007, OTE Plc, under the full guarantee of OTE signed a short term credit facility agreement for an amount of Euro 2.7 billion with a consortium of banks, to finance the acquisition of the minority shares of COSMOTE by OTE. As at 31 December 2007 an amount of Euro 1.5 billion had been drawn-down.

During the first half of 2008 an additional amount of Euro 600 was drawn-down.

With the completion of the issuance of the two bonds amounting to Euro 1,500 and Euro 600 under the Global Medium Term Note Programme (See Note 7), the outstanding balance of the above mentioned short term credit facility was fully repaid.

After the repayment, the outstanding balance of Group's short-term borrowings as at 30 June 2008, amounted to Euro 4.8.

9. INCOME TAXES

In accordance with the Greek tax regulations (Law 3296/2004), the income tax rate is 25% for 2007 and onwards.

The Company and its subsidiaries have not been audited by the tax authorities as described below and therefore their tax liabilities have not been finalized:

9. INCOME TAXES (continued)

Company Name Unaudited Tax Years
Full consolidation method (direct ownership)
OTE From 2006
COSMOTE From 2006
OTE INTERNATIONAL INVESTMENTS LTD From 1998
HELLAS SAT From 2003
COSMO-ONE From 2002
VOICENET From 2004
HELLASCOM From 2006
OTE Plc From 2005
OTE SAT-MARITEL From 2004
OTE PLUS From 2005
ΟΤΕ ESTATE From 2001
OTE GLOBE From 2007
OTE INSURANCE From 2003
OTE ACADEMY From 2000
HATWAVE From 1996
Company Name
Full consolidation method (indirect ownership)
Unaudited Tax Years
OTE INVESTMENT SERVICES S.A. From 2005
ROMTELECOM From 2006
AMC From 2006
COSMOFON From 2001
GLOBUL From 2005
COSMOTE ROMANIA From 2007
GERMANOS From 2004
E-VALUE S.A. From 2003
GERMANOS TELECOM SKOPJE S.A. From 2003
GERMANOS TELECOM ROMANIA S.A. From 2003
SUNLIGHT ROMANIA S.R.L.-FILIALA From 2001
GERMANOS TELECOM BULGARIA A.D. From 2005
MOBILBEEEP LTD From 2005
GRIGORIS MAVROMICHALIS & PARTNERS LTD From 2006
ALBATROS & PARTNERS LTD From 2006
TEL SIM S.R.L From 2007 (establishment)
HELLAS SAT S.A. From 2002
OTE MTS HOLDING B.V. From 2001
CHA From 2007
COSMO-HOLDING CYPRUS From 2006
OTE PLUS ROMANIA --

• OTE PLUS BULGARIA Tax exemption

The tax audit of ROMTELECOM's books for the fiscal years 2001-2005 was completed in March 2008. Additional taxes of Euro 19.0 were imposed, which were netted-off against the respective provision which had been established in previous years, with no impact in the income statement of the first half of 2008.

During the second quarter of 2008 the tax audit for the fiscal years 2004-2006 in COSMOTE ROMANIA was completed, without any additional tax being imposed.

During the first semester of 2008 the tax audit for the fiscal years 2002-2006 in OTE GLOBE was started and completed. Additional taxes of Euro 0.6 were imposed, which were netted-off against the respective provision which had been established in previous years, with no impact in the income statement of the first half of 2008.

The tax audit of OTE ESTATE's books for the fiscal years 2001 and 2002 is in progress, and is expected to be completed within 2008.

9. INCOME TAXES (continued)

The tax audit of OTE SAT - MARITEL's books for the fiscal years 2004 and 2005 is in progress and is expected to be completed within 2008.

The tax audit of HELLAS SAT's books for the fiscal years 2002 -2007 is in progress and is expected to be completed within 2008.

The tax audit of GERMANOS's books for the fiscal years 2004 and 2005 is in progress, and is expected to be completed within 2008.

The tax audit of E-VALUE S.A.'s books for the fiscal years 2003-2005 is in progress and is expected to be completed within 2008.

10. REVENUES

Revenues in the accompanying income statements consist of income from:

COMPANY

2008 2007 (*)
nd
2
st
1
nd
2
st
1
Quarter Half Quarter Half
(i) Domestic Telephony

Monthly network service fees
158.7 318.9 169.1 340.1

Local and long-distance calls
- Fixed to fixed 109.3 223.2 125.2 255.7
- Fixed to mobile 58.8 116.0 67.8 133.3
168.1 339.2 193.0 389.0

Other
17.8 35.6 18.3 35.3
344.6 693.7 380.4 764.4
(ii) International Telephony

International traffic
15.7 31.6 18.2 36.5

Payments from international
operators 20.5 46.3 22.0 35.1

Payments from mobile
operators 14.3 25.5 11.3 20.6
50.5 103.4 51.5 92.2
(iii) Other revenues

Prepaid cards
11.6 21.3 16.8 32.8

Telephone Directory Services
2.3 3.0 0.3 0.8

Leased lines and Data
communications / ATM 58.6 111.4 52.1 118.6

ISDN
34.2 68.7 40.9 76.9

Sales of telecommunication
equipment 14.6 26.5 15.4 28.9

Internet / ADSL
38.4 78.3 33.9 69.7

Services rendered
53.7 104.9 38.9 74.1

Interconnection charges
29.3 58.3 26.5 54.8

Miscellaneous
9.0 15.3 7.8 18.2
251.7 487.7 232.6 474.8
Total revenues 646.8 1,284.8 664.5 1,331.4

(*)Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

10. REVENUES (continued)

GROUP

2008 2007
nd
2
st
1
nd
2
st
1
Quarter Half Quarter Half
(i) Domestic Telephony
Monthly network service fees
232.5 465.5 248.9 503.0
Local and long-distance calls
- Fixed to fixed 122.0 250.1 146.1 303.4
- Fixed to mobile 83.4 165.4 98.4 191.8
205.4 415.5 244.5 495.2
Other 24.4 47.3 23.1 45.1
462.3 928.3 516.5 1,043.3
(ii) International Telephony
International traffic 23.5 47.3 27.6 55.0

Payments from international
operators
31.8 74.8 37.7 70.9
Payments from mobile
operators 15.5 27.6 12.1 22.2
70.8 149.7 77.4 148.1
(iii) Mobile Telephony 603.0 1,162.8 551.0 1,045.3
(iv) Other revenues

Prepaid cards
13.3 25.0 19.9 39.7

Telephone Directory Services
2.3 3.0 14.1 28.3

Leased lines and Data
communications / ATM 91.5 169.8 69.4 132.5

ISDN
37.3 74.7 41.7 83.8

Sales of telecommunication
equipment 155.1 308.0 139.4 292.1

Internet / ADSL
56.4 111.5 56.0 104.2

Services rendered
44.4 83.8 20.3 43.0

Interconnection charges
30.7 59.9 21.4 46.9

Miscellaneous
23.4 51.5 24.2 52.7
454.4 887.2 406.4 823.2
Total revenues 1,590.5 3,128.0 1,551.3 3,059.9

11. COST OF EARLY RETIREMENT PROGRAM

On 28 February 2008, OTE's management and OME-OTE (the employee's union) signed a Collective Labor Agreement by which employees who are eligible to early retirement by 29 December 2008 can receive certain benefits if they leave by 30 December 2008. The right to file an irrevocable application for participation in the early retirement program ended on 21 March 2008. The total cost amounted to Euro 12.2 million and has been included in OTE's results for the first half of 2008. An additional amount of Euro 32.6 relating to the cost of early retirement program in ROMTELECOM, has also been included in the Group's income statement for the first half of 2008.

12. OTHER OPERATING EXPENSES

Other operating expenses are analyzed as follows:

COMPANY

2008 2007 (*)
nd
2
st
1
nd
2
st
1
Quarter Half Quarter Half
Services and fees 28.0 51.1 26.9 64.6
Cost of telecommunication material,
repairs and maintenance 17.4 34.6 21.0 37.9
Advertising costs 13.8 26.2 14.8 25.8
Utilities 13.2 25.5 10.6 23.6
Provision for doubtful accounts 12.6 30.0 14.1 28.2
Other provisions - - 10.0 11.0
Travel costs 2.2 4.0 2.2 4.1
Payments to audiοtex providers 1.8 3.6 1.5 3.0
Rent 18.2 36.6 17.3 34.7
Taxes, other than income taxes 4.1 6.8 3.8 6.6
Transportation 1.5 2.5 1.5 2.6
Other 4.0 7.7 4.0 7.1
116.8 228.6 127.7 249.2

(*)Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

GROUP

2008 2007
nd
2
st
1
nd
2
st
1
Quarter Half Quarter Half
Services and fees 46.1 90.8 40.5 81.4
Cost of telecommunication material,
repairs and maintenance 51.4 100.3 54.8 101.5
Advertising costs 55.0 98.2 58.9 101.4
Utilities 29.6 51.9 21.7 45.6
Provision for doubtful accounts 22.4 47.9 20.8 43.9
Other provisions - - 10.3 12.1
Travel costs 4.8 8.7 5.0 9.1
Commissions to independent distributors 55.3 120.6 48.1 104.2
Payments to audiοtex providers 2.3 4.7 2.5 5.5
Rent 22.2 47.1 21.6 42.4
Taxes, other than income taxes 19.7 31.1 18.1 29.1
Transportation 2.9 5.1 3.3 5.8
Other 15.2 24.9 16.4 31.0
326.9 631.3 322.0 613.0

13. SEGMENT REPORTING

The following information is provided for the reportable segments, which are separately disclosed in the financial statements and is regularly reviewed by the Group's chief operating decision makers.

Segments were determined based on the Group's legal structure, as the Group's chief operating decision makers review financial information separately reported by the parent company (OTE) and each of the Group's consolidated subsidiaries or sub-groups.

Using quantitative thresholds OTE, COSMOTE sub-group and ROMTELECOM, have been determined as reportable segments. Information about operating segments that do not constitute reportable segments have been combined and disclosed in an "All Other" category.

Accounting policies of the segments are the same as those followed for the preparation of the Consolidated Financial Statements. The Group evaluates segment performance based on operating income before depreciation and amortization, operating income and profit for the period.

Segment information and reconciliation to the Group's consolidated figures are as follows:

Six months period COSMOTE ALL ADJUSTMENTS
ended 30/6/2008 OTE GROUP ROMTELECOM OTHER TOTAL ELIMINATIONS GROUP
Revenues from
external customers 1,178.3 1,448.0 433.1 68.6 3,128.0 - 3,128.0
Intersegment
revenues 106.5 93.5 9.3 118.1 327.4 (327.4) -
Total revenues 1,284.8 1,541.5 442.4 186.7 3,455.4 (327.4) 3,128.0
Operating expenses (1,107.8) (1,220.3) (440.2) (158.7) (2,927.0) 326.8 (2,600.2)
Operating income 177.0 321.2 2.2 28.0 528.4 (0.6) 527.8
Operating income
before depreciation
and amortization 416.3 523.2 124.4 50.0 1,113.9 (1.3) 1,112.6
Profit/(loss) for the
period 341.9 189.4 (3.2) 27.9 556.0 (255.6) 300.4
Six months period COSMOTE ALL ADJUSTMENTS
ended 30/6/2007 OTE(*) GROUP ROMTELECOM OTHER(*) TOTAL ELIMINATIONS GROUP
Revenues from
external customers 1,225.2 1,336.2 425.7 72.8 3,059.9 - 3,059.9
Intersegment
revenues 106.2 89.8 13.7 98.9 308.6 (308.6) -
Total revenues 1,331.4 1,426.0 439.4 171.7 3,368.5 (308.6) 3,059.9
Operating expenses (1,184.6) (1,134.7) (395.4) (135.9) (2,850.6) 303.8 (2,546.8)
Operating income 146.8 291.3 44.0 35.8 517.9 (4.8) 513.1
Operating income
before depreciation
and amortization 405.7 463.6 164.6 51.4 1,085.3 (1.4) 1,083.9
Profit for the period 308.6 176.3 39.4 26.2 550.5 (273.0) 277.5

(*)Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

14. EARNINGS PER SHARE

Earnings per share (after income taxes,) are calculated by dividing the profit attributable to the shareholders of the Company by the weighted average number of shares outstanding during the period, excluding the average number of own shares that the Company possessed during the period and including (for the diluted earnings per share) the number of shares corresponding to the stock option rights granted.

Earnings per share are analyzed as follows:

COMPANY

2008 2007 (*)
2nd
Quarter
1st
Half
2nd
Quarter
1st
Half
Earnings attributable to the
shareholders of the parent 313.2 341.9 259.4 308.6
Weighted average number of
shares outstanding (for basic
earnings per share) 490,150,389 490,150,389 490,150,389 490,150,389
Stock option rights 3,141,620 3,141,620 - -
Weighted average number of
shares outstanding (for diluted
earnings per share) 493,292,009 493,292,009 490,150,389 490,150,389
Basic earnings per share 0.6389 0.6976 0.5292 0.6296
Diluted earnings per share 0.6349 0.6931 0.5292 0.6296

(*)Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

(Earnings per share are in absolute amounts)

GROUP

2008 2007
2nd 1st 2nd 1st
Quarter Half Quarter Half
Earnings attributable to the
shareholders of the parent 159.3 300.4 136.6 277.5
Weighted average number of
shares outstanding (for basic
earnings per share) 490,150,389 490,150,389 490,150,389 490,150,389
Stock option rights 3,141,620 3,141,620 - -
Weighted average number of
shares outstanding (for diluted
earnings per share) 493,292,009 493,292,009 490,150,389 490,150,389
Basic earnings per share 0.3250 0.6129 0.2786 0.5661
Diluted earnings per share 0.3229 0.6090 0.2786 0.5661

(Earnings per share are in absolute amounts)

15. RELATED PARTY TRANSACTIONS

OTE's related parties are its subsidiaries, the members of its Board of Directors and the key management personnel of the Company.

The Company purchases goods and services from the related entities, provides goods and services to them, grants and obtains loans and finally receives dividends.

OTE 's purchases and sales transactions with its related parties, are analyzed as follows:

1 st Half 2008 st Half 2007 (*)
1
ΟΤΕ's
sales
ΟΤΕ's
purchases
OTE's
sales
ΟΤΕ's
purchases
COSMOTE 87.5 59.7 89.1 65.1
OTE INTERNATIONAL
INVESTMENTS 0.2 2.7 0.2 3.0
ROMTELECOM - - 0.6 -
HELLAS-SAT 0.3 0.8 0.3 0.8
COSMO-ONE - 0.4 - 0.4
VOICENET 2.6 0.8 2.2 0.3
HELLASCOM 0.1 3.9 - 3.3
OTE SAT – MARITEL 0.4 0.9 0.5 1.0
ΟΤΕ PLUS 0.2 18.6 0.1 14.1
ΟΤΕ
ΑΚΙΝΗΤΑ
1.4 30.9 1.3 28.6
INFOTE - - 2.5 0.3
OTE-GLOBE 13.7 33.0 5.6 31.3
OTE ACADEMY 0.1 2.2 0.1 3.0
106.5 153.9 102.5 151.2

(*)Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

OTE 's interest income and interest expense with its related parties, are analyzed as follows:

1 st Half 2008 st Half 2007
1
OTE' s
interest
income
ΟΤΕ's
interest
expense
ΟΤΕ's
interest
income
ΟΤΕ's
interest
expense
COSMOFON 0.9 - 1.8 -
OTE Plc 1.7 86.2 1.0 32.2
2.6 86.2 2.8 32.2

OTE's revenues from dividends from its related parties, are analyzed as follows :

st Half 2008
1
1st Half 2007
COSMOTE 245.5 163.2
OTE ESTATE 30.3 -
OTE SAT- MARITEL 0.5 -
OTE INTERNATIONAL
INVESTMENTS LTD - 48.0
INFOTE - 5.0
276.0 216.2

15. RELATED PARTY TRANSACTIONS (continued)

OTE's receivables and payables with its related parties from their operating transactions, are analyzed as follows :

30/6/2008 31/12/2007 (*)
ΟΤΕ's
receivables
ΟΤΕ's
payables
ΟΤΕ's
receivables
ΟΤΕ's
payables
COSMOTE 32.2 31.9 39.4 34.4
OTE INTERNATIONAL
INVESTMENTS LTD 0.2 1.0 0.2 1.4
HELLAS-SAT 4.4 0.8 4,6 0.6
COSMO-ONE - 0.7 - 0.2
VOICENET 1.7 0.3 0.1 0.1
HELLASCOM - 3.1 - 1.4
OTE SAT- MARITEL 1.0 0.5 0.3 0.5
ΟΤΕ PLUS 0.1 14.7 0.8 12.8
ΟΤΕ ESTATE 2.5 15.8 3.1 31.7
OTE GLOBE 22.4 34.4 49.4 73.2
OTE ACADEMY - 0.3 0.5 0.8
64.5 103.5 98.4 157.1

(*)Amounts adjusted due to the merger, by absorption, of OTENET by OTE (see Note 18)

OTE's receivables and payables with its related parties from loans granted and received, are analyzed as follows:

30/6/2008 31/12/2007
ΟΤΕ's
receivables
ΟΤΕ's
payables
ΟΤΕ's
receivables
ΟΤΕ's
payables
COSMOFON 51.5 - 51.8 -
OTE Plc 35.4 3,454.8 35.4 2,787.0
86.9 3,454.8 87.2 2,787.0

OTE's receivables from dividends with its related parties, are analyzed as follows

30/6/2008 31/12/2007
COSMOTE 245.2 -
ΟΤΕ
ΑΚΙΝΗΤΑ
30.3 -
OTE SAT – MARITEL 0.5 -
276.0 -

Fees paid to the members of the Board of Directors and key management personnel compensation charged in the Income Statements of the 1st half 2008 and 1st half 2007, amounted to Euro 2.7 and Euro 2.7, respectively.

16. STOCK BASED COMPENSATION

Based on OTE's repeating General Assembly of 3 April 2007, the Board of Directors on 20 December 2007 approved the adoption of a management share option plan (the "Option Plan") based on performance conditions for OTE 's management personnel and directors of subsidiaries.

According to the Option Plan, participating employees are initially entitled to obtain a certain number of options ("Basic Option Rights"), while, in subsequent years, the Board may also grant to eligible employees further options ("Additional Option Rights").

The total number of the Basic Option Rights that have been granted to the beneficiaries is 3,141,620 rights.

The Option Rights are measured at their fair value at the date they are granted ("grant date"), using a Monte Carlo model. Key assumptions for the valuation of the fair value of options are:

  • Expected Volatility: 24%
  • Risk Free Rate: 4.16% 3.99%
  • Dividends: Euro 0.75 per share (absolute amount)

The fair value is reflected in the income statement during the vesting period. An amount of Euro 3.0 was charged in the first half of 2008 income statement, with an equivalent increase in Share Premium.

17. LITIGATION AND CLAIMS

There are no significant developments in the litigation and claims, as compared with the cases disclosed in the Notes to the 31 December 2007 financial statements. Appropriate provisions have been established in relation to litigation and claims, the outcome of which can be reasonably estimated and is expected to be unfavorable for the Company.

18. ADJUSTMENTS AND RECLASSIFICATIONS

In the Company's Balance Sheet as at 31 December 2007 , an amount of Euro 35.0 concerning a loan granted by OTE to its subsidiary OTE Plc was reclassified from the line "Investments" to the line "Other Current Assets" for comparability purposes with the Company's Balance Sheet as at 30 June 2008.

In addition, due to OTENET' s merger by absorption by OTE, which was concluded on 27 June 2008, (see Note 4), the comparative Company's Financial Statements have been adjusted in order to be comparable with the Company's Financial Statements as of 30 June 2008.

These adjustments had no significant effect to the Company's Financial Statements, while there was no change to the comparable Consolidated Financial Ftatements, considering that OTENET was already consolidated as subsidiary.

18. ADJUSTMENTS AND RECLASSIFICATIONS (continued)

Changes due to the adjustments that have occurred in basic lines of the comparable financial statements are presented at the tables below:

ADJUSTED DATA
6,956.3 6,904.9
1,455.8
8,383.5 8,360.7
3,549.0
2,030.0
2,781.7
8,383.5 8,360.7
Company's Balance Sheet as of 31/12/2007
REPORTED DATA
1,427.2
3,566.4
2,029.1
2,788.0
Company's Income Statements
REPORTED ADJUSTED DATA REPORTED ADJUSTED DATA
(Amounts in millions of Euro, DATA 01.01-30.06.2007 DATA 01.04-30.06.2007
except per share data) 01.01-30.06.2007 01.04-30.06.2007
Total revenues 1,318.4 1,331.4 657.5 664.5
Total operating expenses (1,171.3) (1,184.6) (586.5) (592.6)
Operating income before
financial results 147.1 146.8 71.0 71.9
Financial results 219.4 219.6 224.3 224.4
Profit before tax 366.5 366.4 295.3 296.3
Profit for the period 309.0 308.6 258.7 259.4
Basic earnings per share 0.6304 0.6296 0.5278 0.5292
Company's Income Statements
(Amounts in millions of Euro, REPORTED ADJUSTED DATA REPORTED ADJUSTED DATA
except per share data) DATA 01.01-31.03.2008 DATA 01.01-31.03.2007
01.01-31.03.2008 01.01-31.03.2007
Total revenues 633.3 638.0 660.9 666.9
Total operating expenses (546.1) (548.5) (584.8) (592.0)
Operating income before
financial results 87.2 89.5 76.1 74.9
Financial results (45.0) (44.9) (4.9) (4.8)
Profit before tax 42.2 44.6 71.2 70.1
Profit for the period 27.0 28.7 50.3 49.2
Basic earnings per share 0.0551 0.0587 0.1026 0.1004
Company's Cash Flow Statements
REPORTED ADJUSTED
(Amounts in millions of Euro) DATA
01.01-30.06.2007
DATA
01.01-30.06.2007
Net cash from operating activities 159.2 156.0
Net increase in cash and cash equivalents 137.5 134.3
Cash and cash equivalents at beginning of period 814.7 824.6
Cash and cash equivalents at end of period 952.2 958.9

19. SUBSEQUENT EVENTS

The most significant events that have occurred after 30 June 2008, are the following:

    1. On 9 July 2008 OTE held the Repeating 56th Ordinary General Assembly. During the meeting the shareholders approved the adoption of a Share Option Plan for executives of the Company and the affiliated companies, according to article 42e of the Codified Law 2190/1920. This Plan will replace the existing Plans of OTE and COSMOTE.
    1. On 4 July 2008 the Hellenic Telecommunications & Post Commission (HTPC) with its relevant decisions imposed a series of fines on OTE, totaling Euro 3.0, for alleged denial in firstly providing information related to ADSL market control and supervision and secondly in providing data concerning the combined service 'All in 1" . OTE intends to file lawsuits before the Athens Court of Appeal demanding the suspension of the decisions.

On 28 July 2008 Hellenic Telecommunications & Post Commission (HTPC) announced in the Press that it had imposed a fine on OTE for an amount of Euro 9.0 for alleged obstacles to the business promotion of the "Double play" service by TELLAS S.A. (fixed telephony with fast Internet combination). OTE intends to file lawsuit before the Athens Court of Appeals demanding the suspension of the decision.

    1. Since 17 July 2008, which is the date of the last modification, the participation of DEUTSCHE TELEKOM AG in OTE's share capital, stands at 21.967%, and amounts to 107,671,713 shares with corresponding voting rights.
    1. On 6 August 2008 OTE's management and OME-OTE (the employees' union) signed a biannual Collective Labor Agreement (2008-2009), in which wage increases of 3.5% as of 1.1.2008, 3.0% as of 1.9.2008, 3.0% as of 1.1.2009 and 3.0% as of 1.7.2009 were agreed and certain institutional issues were regulated.
    1. On 21 July 2008 OTE Plc entered into an interest rate swap arrangement with Goldman Sachs Bank, for a notional amount of Euro 65.0, maturing on 5 August 2013, in order to hedge the fair value of the Euro 1,250 bond, which pays interest at a fixed rate of 5% and matures in 2013. According to the terms of the swap, OTE Plc will receive 5.0% annually by the Goldman Sachs Bank and will pay 3months Euribor, less 0.05% on a quarterly basis.
    1. On 31 July 2008 OTE announced the sale of its total participation in the share capital of LOFOS PALLINI S.A. to REDS S.A. for a total consideration of Euro 18.45. A pre-tax gain of approximately Euro 17 was realised from this sale.

V. FINANCIAL DATA AND INFORMATION

GROUP COMPANY GROUP COMPANY
ASSETS 30.06.08 31.12.2007 90.06.08 31.12.2007 01.01-30.06.2008 01.01-30.06.2007 01.01-30.06.2008 01.01-30.06.2007
Property, plant and equipment 6,176.7 6,371.4 2, 248.3 2.372.
Intangible assets 907.6
1,144.3
937.7
1,161.4
3.2
5.373.4
3.4 Cash flows from operating activities
4.529.3 Profit before tax
438.0 498.6 380.7 366.4
Other non current assets
Inventories
1920 201.7 23.2 37.1 Adjustments for:
Trade receivables 1.274.6 1,172.0 754.2 742.4 Depreciation and amortization 584.8 570.8 239.2 258.9
Other current assets 366.0 372.5 462.4 217.1 Provision for early retirement program 44.8 22.1 12.2 22.1
Cash and cash equivalents
TOTAL ASSETS
1,456.4
11.517.6
1.316.3
11,533.0
450.2
9.314.9
459.2 Provisions
8,360.7 Foreign currency translation differences
92.5
(7.1)
104.4
(22.7)
73.9
$^{\alpha}$
829
1.3
Investment (income)/ losses (69.3) (69.6) (305.4) (262.1)
Amortization of advances to EDEKT pension fund 17.6 17.6 17.6 17.6
EQUITY AND LIABILITIES Interest expense and related expenses 166.2 106.8 101.0 41.2
Share Capital
Other Equity items
1,171.5
(32.2)
1,171.5
860.0
1,171.5
2.334.2
1,171.5 Adjustments for charges in working capital:
2,377.5 Decrease / (increase) in inventories
9.7 (17.0) 13.9 10.9
Equity attributable to shareholders of the parent (a) 1,139.3 2,031.5 3,505.7 3,549.0 Increase in trade receivables (169.6) (119.9) (307) (96.8)
Minority interest (b) 940.3 1.023.1 Decrease in liabilities (except bank liabilities) (169.1) (257.0) (116.0) (256.4)
Total equity $(c) - (a) + (b)$ 2.079.6 3.054.6 3,505.7 3,549.0 Minus:
Long-term debt
Provisions / Other non current liabilities
6.024.6
973.4
3,947.1
954.9
3,374.9
759.0
1,285.2 Interest paid and related expenses paid
744.8 Income taxes paid
(91.3)
(81.3)
(78.2)
(83.2)
(30.1)
(21.3)
(30.0)
Short-term borrowings 39.2 1,580.7 17.5 1,511.7 Net cash from operating activities (a) 765.9 672.7 335.7 156.0
Other current liabilities 2,400.8 1.995.7 1.657.8 1,270.0
Total liabilities (c)
TOTAL EQUITY AND LIABILITIES (c) + (d)
9,438.0
11,517.6
8,478.4
11,533.0
5,809.2
9.314.9
4,811.7 Cash flows from investing activities (848.9) (848.9)
8,360.7 Acquisition of subsidiary or associate, joint ventures and other investments
Purchase of property, plant and equipment and intangible assets
(375.0) (31.1)
(467.3)
(116.0) (1.0)
(112.7)
Proceeds from sale of investment 5.1 34.8 2.5 5.8
INCOME STATEMENT DATA (Amounts in millions of Euro) Other long-term liabilities 144.5
GROUP Loans granted (0.3) (87.9) (0.3) (147.9)
01.01-30.06.2008 01.01-30.06.2007 01.04-30.06.2008 01.04-30.06.2007 Interest received Dividends receivable 26.4
4.9
27.4
6.3
13.7
4.9
16.8
218.2
Total revenues 3,128.0 3.059.9 1.590.5 1,551.3 Net cash used in investing activities (b) (1, 187.8) (373.3) 744 D (20.8)
Profit before taxes, investment results
and financial results 527.8 513.1 288.3 252.8
Profit before tax 438.0 498.6 247.5 257.4 Cash flows from financing activities
Net profit
Attributable to:
297.4 350.2 160.5 172.5 Proceeds from minority shareholders for increase of
subsidiary's share capital
16.9 126
Shareholders of the parent 300.4 277.5 159.3 136.6 Proceeds of long-term and short-term borrowings 2,701.3 2,700.0
Minority interest (3.0) 35.9 Repayment of long-term and short-term borrow ings (2,155.4) (528.7) (2,100.0)
297.4 350.2 160.5 172.5 Dividends paid (0.8) (82.5) (0.6) (0.9)
Basicearnings per share (in€) 0.6129 0.5661 0.3250 0.2786 Net cash from / (used in) financing activities (c) 562.0 (598.6) 599.4 (0.9)
Profit before taxes, financial results, investment results,
depreciation and amortization 1,112.6 1.083.9 578.8 544.3 Net increase /(decrease) in cash and cashe quivalents (a) + (b) + (c) 140.1 (299.2) (9.0) 134.3
COMPANY Cosh and cash equivalents at beginning of the period
Cash and cash equivalents at end of the period
1,316.3 2,042.5 459.2
450.2
824.6
01.01-30.06.2008 01.01-30.06.2007 01.04-30.06.2008 01.04-30.06.2007 1,456.4 1,743.3 958.9
1,284.8 1,331.4 646.8 664.5 ADDITIONAL DATA AND INFORMATION
177.0 146.8 87.5 71.9 1) The companies which are included in the consolidated financial statements, their country of incorporation, the Group's participating interest (direct and indirect)
3807 366.4 336.1 296.3 and the method of consolidation, are presented in Note 1 of the interim financial statements.
341.9 308.6 313.2 259.4 2) In the six months protod ended 30 June 2008, INFOTE S.A. is not included in the consolidated financial statements, as it was sold in December 2007.
3) The fiscative ars that are unaudited by the tax authorities for the Company and the Group's subsidiaries are presented in Note 9 of the interim financial statements.
341.9 308.6 313.2 259.4 4) In May 2008, OTE announced the sale of the Group's investment in OTENET CYPRUS LTD and OTENET TELECOMMUNICATIONS LTD to Cyprus
Trading Corporation Pic (CTC) for an amount of approximately $63.9$ million.
341.9 308.6 313.2 259.4 It May 2008 OTE acquired the remaining interest in its subsidiary VOICENET from SANYO HELLAS INVESTMENT S.A., for a consideration of $\in$ 1.3 million.
Following that acquisition, OTE owns 100% of V OICENET's share capital and the comesponding voting rights.
0.6976 0.6296 0.6389 0.5292 6) On 27 June 2008 the relevant ministerial decision which approved and concluded the procedure of OTENET's absorption by its parent company (OTE),
416.2 405.7 205.2 199.5 was registerted in Societe Anonymes Records of the Prefecture of Athens. The impact of the merger in the financial statements is not significant.
Because of the absorption, the comparative separate financial statements have been adjusted. These adjustments are presented in Note 18 of the financial statements.
The outcome of the pending litigation and claims is not expected to have material impact in the financial statements. The amount of provisions that have been
estiblished as of 30 June 2008 for Rigations and other risks, as well as for maudited tax years are as follows: a) for the Company $0.121,3$ million and $0.5,0$ million
STATEMENT OF CHANGES IN EQUITY DATA (Amounts in millions of Euro) tespectively and by for the Group $\in$ 123,5 million and $\in$ 16,2 million respectively.
GROUP COMPANY Number of employees at the end of the period: Group 33.062 (30.06.2007: 33.334), Company 12.123 (30.06.2007: 11.940).
30, 06, 2008 30.06.2007 30.06.2008 30.06.2007 Net loss recognized directly inequity relates to the fair value difference between 30 Jum 2008 and 31 December 2007, of available for sale
marketable securities (listed on the Athens Stock Exchange).
3,054.6
297.4
4,888.7
350.2
3,549.0
341.9
3,237.8
308.6
10) The Company's transactions with its related parties as defined in 1AS 24, are analyzed as follows: Sales and purchases of goods and services for the first six months
of 2008, amounted to $\in$ 1065 million and $\in$ 153.9 million, respectively. Interest income and interest expense for the first half of 2008 amounted to $\in$ 2.6 million
33520 5.238.9 3.800.0 3 546 4 and $\in$ 36.2 million respectively. Dividends income form related parties amounted to $\in$ 276.0 million. The outstanding balance of receivables and psyables
(367.6) (350.8) (367.6) (269.6) from/to related parties as of 30 June 2008 derived from canvet transactions amounted to 6 64.5 million and 6 103.5 million, respectively. The outstanding balance
(20.6)
3.0
6.5 (20.6) of receivables and psyables from/to related from the loans granted and received amount to $\in$ 86.9 million and $\in$ 3.454.8 million respectively. The outstanding balance
(44.0) 151.5 3.0 of receivables from dividends was € 276.0 million. Fees paid to the members of the Board of Directors of the Company and lay management personnel compensation
charged to the Income Statement of the first half of 2003, amount to $\epsilon$ 2.7 million. Based on OTEs share option plan, 803.620 stock options have been granted to key
(843.2) management personnel, which had not been vested until 30 June 2008. At the Group level there are no further transactions and outstanding balances with related parties.
2079.6 5,052.1 35057 3,283.3 1) Earnings per share were calculated based on the weighted average number of shares outstanding.
(2) The most signicantevents that have occurred after 30 June 2003 are presented in the Note 19 of the interim financial statements.
Marocesi, 27 August 2008
CIRAIRMAN AND MANAGING DIRECTOR VICE CHAIRMAN CHEF PINANCIAL OFFICER CHIEF ACCOUNTING OFFICER
Total revenues
Profit before taxes, investment results
and financial results
Profit before tax
Net profit
Attributable to:
Shareholders of the parent
Minority interest
Basicearnings per share (in€)
Profit before taxes, financial results, investment results,
depreciation and amortization.
Total equity at beginning of the period (OL 01.2008 and 01.01.2007)
Profit for the period.
Dividends declared
Net income / (loss) recognized directly in equity
Stock option plan
Foreign currency translation differences
Net change of interest in subsidiaries
Total equity at end of the period (30.06.2008 and 30.06.2007)
PANAGES VOURLOUMES
I.D. Number N 032961
GEORGE BITROS
I.D. Number A 759012
CHRISTINI SPANOUDAKI
LD. Number 1968'6
KONSTANTINOS VASILOPOULOS
1D.Number 1152939
License Number 032033

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