The financial position of the Company and the results of its operations must be recorded in accordance with the requirements of the law and the generally accepted accounting principles (GAAP). Company policy, as well as the law, requires that MOBIAK SA keep books, records and accounts that accurately reflect and without bias the nature of the business transactions and the disposal of the assets of the Company. The integrity of the accounting and financial records of the Company is based on the accuracy and completeness of the basic entries supporting the information in the account books of the Company.
All those participating in the development, processing and recording of this information are considered responsible for their integrity. Any accounting or financial entry must reflect precisely the data described in the supportive information. There should be no withholding of information from management, or the internal or independent auditors of the Company.
No payment on behalf of the Company shall be approved or made with the intent or understanding that any party to such payment could be used for any purpose other than that described by the documents supporting the payment. There shall be no entries of false or misleading entries in any books or Company records for any reason and prohibited is the establishment, acquisition, or retention of any capital, asset or account of the Company for any purpose unless such capital, asset or account of MOBIAK SA is reflected appropriately in the books and records of the Company. No funds or assets shall be used for any illegal or inappropriate purpose. The managers and other executives, responsible for the preparation of financial information must ensure that all corporate financial policies of MOBIAK SA are adhered to.
The entries of income and expenses must be recorded in a timely manner. The assets and liabilities must be recorded and evaluated appropriately. Moreover, those responsible or involved in the procedure of submitting documents to the Securities Commission and Stock Exchanges of Greece and other submissions of documents required by applicable legislation, or other transactions with the business or financial community, must ensure that said submission of documents and transactions contain disclosures that are complete, fair, accurate, timely and understandable. In the event where you find any omission, falsification or inaccuracy in the accounting or financial entries, to basic data supporting said entries, or in the reports of MOBIAK SA to the Securities Commission and Stock Exchanges of Greece or other means of communication, or any malfunction of the internal audits, you must immediately report this information to your supervisor or the Managing Director of the company.