ORCA INVESTMENT PLC ORCA INVESTMENT PLC

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1 ORCA INVESTMENT PLC 9 ORCA INVESTMENT PLC ) )... Sharelink Securities and Financial Services Limited,. :..... Document_Orca_Approved.doc 1

2 .,, ( ),,,,,, (""),, /,.,,,».. ( ).,.» Orca Investment Plc, Sharelink Securities and Financial Services Limited, : Document_Orca_Approved.doc 2

3 . ( ) ( ) (), ,01 ( ) ( ), ,01 ( ) ¹ ( ) ( ) / / 0,01 ( ) (1) 11, : 1: Orca Investment Plc,,,,,. 11,7., , ( ) 10%., : Document_Orca_Approved.doc 3

4 . ) (277) : : (1.335) (,,.)..,,. 2. /..,. 3.,, (. /,,,, )., /,, /, / /..,. Document_Orca_Approved.doc 4

5 .. 9,83 9,83 9,78 9,78 31/12/2008 (1) (0,68) (0,68) 31/12/2009 (2) (0,21) (0,21) 30/06/2010 (3) (0,23) (0,23) 31/12/2009 (4) 30/06/2010 (5) 2009/ (6) (0,28) (0,28) 2009/ (6) (0,21) (0,21) / (7) (0,02) (0,02) / (7) (0,02) (0,02) (V) (8) () (8) (8) (8) : ( ), 1,71 0,01).,, (117.), , (251.), , (277.), , 2009, (251.), ( ), : Document_Orca_Approved.doc 5

6 . ) (251) : : (1.339) ( ) 9, , , (277.), (), :. ) (277) : : (1.335) ( ) 9, , (189.) (144.),, , (29.) (26.),, Orca Investment Plc,,,. : 1.,,. 2.. Document_Orca_Approved.doc 6

7 . (, ) Constantinou Bros Hotels Public Company Ltd. 1977,, A.C. Grapex (Dealers & Exporters) Limited. Paphos Stone C. Estates Limited King s Head Development Company Limited.. Pioneer Beach Hotel King s Head Development Company Limited A&A Constantinou Bros Limited. H. A & A Constantinou Bros Limited Constantinou Bros Hotels Limited Constantinou Bros Hotels Public Company Limited. 86,87%. Paphos Stone C. Estates Limited, King s Head Development Company Limited, A&A Constantinou Bros Limited, Paphian Blueshore Holidays Limited, Paphian Airservices Limited, A.C. Grapex (Dealers & Exporters) Limited Constantinou Bros Asset Management Plc, Business Administration Royal Holloway University of London. Hotel Management University of Surrey. Constantinou Bros Hotels Ltd. Constantinou Bros Asset Management Plc Constantinou Bros Developers Ltd. Document_Orca_Approved.doc 7

8 1983 Glion. Constantinou Bros Hotels Ltd 2007,, (SPA). Constantinou Bros Asset Management Plc Constantinou Bros Developers Ltd Hospitality Management University of Surrey. Finance, University of Surrey. Constantinou Bros Hotels Ltd, Sales & Marketing Constantinou Bros Asset Management Plc Constantinou Bros Developers Ltd.. 12, , , , 8048 : Marfin Popular Bank Public Co. Ltd Ernst & Young Cyprus Limited, Sharelink Securities and Financial Services Ltd 6, 22379, 1521 Document_Orca_Approved.doc 8

9 LLC., 284 Fortuna Court, Block B, ,,,,,, : : : : : : : Document_Orca_Approved.doc 9

10 . (1). ) (215) (635) - ( ) 0 (29) (14) (102) (73) (40) ) / (14) (122) 292 (40) (15) (67) (61) (140) ) / (29) (189) 231 (179) ) / (26) (144) 231 (179) ( ) (0,02) (0,21) 1,35 (1,05) 2007,. 2008, 1,0., 2009, , , , , , ,.. ) (Gross Profit Margin) -15,6% 36,3% (Net Profit Margin) -77,4% 23,2% 36,3% 2008, (15,6)% 2009, ,.. 23,2% 2008 (77,4)% ,,. Document_Orca_Approved.doc 10

11 : ,. (2). ) : : (289) (263) (119) (350) (277) (251) (117) (348) : ,.,., , ,6., 2,5. 2,4.,, ,4.., , , ,, ,,, 100%.. Document_Orca_Approved.doc 11

12 , , ()., 10%, 11,7., ( ), 2,9.,, 19,7% Grachi Trading Ltd... ) (Gearing ratio) (Gearing ratio) 0,0 0,1 / ) 1,0 0,9 1,1 1,1 (Quick Ratio) ( / ) 0,0 0,0 0,0 0,0 ( / ) ( / ) 0,5 0,1 9,1 2, , , , ,, ( ). 0, , , , 0, , ,., 0, , , ,,, , ,1 Document_Orca_Approved.doc 12

13 ,5, 2,7 9,1. (3). ) / ( ) /() /() /() / / (41). 2007, , (127) (19) , (210) : ,. (4) ,.,, Document_Orca_Approved.doc 13

14 ,,,, ,., «Konia Panorama Village», (23).,, ,.. (1),,,, ( ).,.,,,. (..). Orca Investment Plc Orca Investment Ltd Orca Investment Plc ,,, ,, Konia Panorama Village ,., 153, 2005 (7), «Konia Valley» , Document_Orca_Approved.doc 14

15 , 130..,. Orca Investment Plc, (at arm s length).,,,,., marketing,,. 2010,.,,., , Constantinou Bros Developers Ltd, Constantinou Bros Developers Ltd. Constantinou Bros Developers Ltd Constantinou Bros Developers Ltd,,,., , 25 Agathocles Complex,....,.,,. :,,,,,,,,.,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,. Document_Orca_Approved.doc 15

16 ,, ,, ,, Orca Investment Ltd Orca Investment Plc Orca Investment Plc.. (2), 10%.. 20%,. 10%. 50% 15%. 70%,,, 70%. 15% ( ) % 1%. : ) 50%, Document_Orca_Approved.doc 16

17 ).,.,., 15%.. : ) 183, ).. 15%, " ".., , ) ,,., ,15%. Document_Orca_Approved.doc 17

18 (3) ().., (, ). 10%.,,,.,,,.,.,,., 2010,., :,, , (23), Konia Panorama Village , 130,,.. Xenios Stephanou & Associates, 2009, :, , Document_Orca_Approved.doc 18

19 , (23) , 2009, , , «Konia Panorama Village»,., 130,., ,. 1] Constantinou Bros Developers Limited Constantinou Bros Developers Limited Orca Investment Plc, , Constantinou Bros Developers Ltd, Constantinou Bros Developers Ltd. : (i) (ii) (iii) (iv) (v) (vi) Constantinou Bros Developers Ltd Constantinou Bros Developers Ltd Constantinou Bros Developers Ltd ( ) ( ) /.,, Orca Investment Plc : o,. Document_Orca_Approved.doc 19

20 o o Constantinou Bros Developers Ltd. Constantinou Bros Developers Ltd 24,. Orca Investment Plc Constantinou Bros Developers Ltd ,,. 2] Orca Investment Plc, ,. 25. Agathocles Complex. : (i) (ii) (iii) (iv) (v) (vi) 25 Agathocles Complex... ( ) Agathocles Complex Agathocles Complex Agathocles Complex ( ) Agathocles Complex.,, Orca Investment Plc : o,. o.. Document_Orca_Approved.doc 20

21 o. 24, Agathocles Complex. Orca Investment Plc ,,. 3] Orca Investment Plc, ,. 25. Agathocles Complex. : (i) (ii) (iii) (iv) (v) (vi) 25 Agathocles Complex.. ( ) Agathocles Complex Agathocles Complex Agathocles Complex ( ) Agathocles Complex.,, Orca Investment Plc : o o,... Document_Orca_Approved.doc 21

22 o. 24, Agathocles Complex. Orca Investment Plc ,,., 77 Paphos Stone Sea Estate Ltd,, CB Holdings Plc. Paphos Stone Sea Estate Ltd, ,,, /.,. (4) 4.1. ) , «Konia Valley» Document_Orca_Approved.doc 22

23 (5) / ( ). (6).,..,., ,,.., 1 2,,,.,,,,,,..,..,.,, Document_Orca_Approved.doc 23

24 .,.,.,,.,.,,.,, Orca Investment Plc,.,,,,., Constantinou Bros Developers Ltd,.., :. :,,.. ( ), Document_Orca_Approved.doc 24

25 :..,,,,.. (1),.,,, ( ) , , , , , ,, 1,71 0,01 ( )., , , , ,00., , ,01, , , , 1.710, ,71. Document_Orca_Approved.doc 25

26 1 2009,, 1,71 0,01 ( )., 1.710, , , , ,01., , ,01, ,.,,, ,01 : ,,,..,.. Document_Orca_Approved.doc 26

27 (2). ) ) (%) ,00% ,975% % (1) ,975% (2) ,025% 2% ,00% ( ) ,00% : 1. 5%.,, , 0,025%, (1),. Document_Orca_Approved.doc 27

28 .. % ,00% ,66% ,66% ,66% ,66% ,66% ,66% ,03% ,00% % Orca Investment Plc,. :. % ,00% ,66% ,66% ,66% ,66% ,66% ,66% 300 0,03% ,00% ( ).. ( ), ( ), ( ),. ( ) ( )., (300 ).. Orca Investment Plc, 5% Document_Orca_Approved.doc 28

29 .., Orca,.., :. % ,00% ,66% ,66% ,66% ,66% ,66% ,66% 300 0,03% ,00% ,00% , 99,975%.. (1),,,,..,. -, ), ) Document_Orca_Approved.doc 29

30 ).,,.,,..,.,,. : ) :,.,,,., : -,. -. -,.. ) :.. ) :... Document_Orca_Approved.doc 30

31 ) :,,.. ),,,,,.,,.,.,, ,,,,.,, ,., «Konia Panorama Village», (23).,, ,. 2010,,. Constantinou Bros Developers Ltd, Constantinou Bros Developers Ltd. Constantinou Bros Developers Ltd Constantinou Bros Developers Ltd,,,..,, 25 Agathocles Complex... Agathocles Complex., Document_Orca_Approved.doc 31

32 ,,.,. Orca Investment Plc,, Orca,,. (2) ( ).,..,., 5%. ;,.,, :.,.. Orca Investment Plc. Document_Orca_Approved.doc 32

33 , , 1,2. 1,3.. 1, ,25% ,.,.,.. : i., ii.,. iii. ( ),. iv.,,,. v.,. vi.,,,. vii..., 2,. 2009,,. 2010,,., Document_Orca_Approved.doc 33

34 Constantinou Bros Developers Ltd, 50. Agathocles Complex,.... : (i). (ii),. (iii),,. (Qualification on the auditors report). 2007, Orca Investment Plc., , (251.), (277.) , (), , 10% Document_Orca_Approved.doc 34

35 , 11,8. 11, , :. ) (277) (251) : : (1.335) (1.339) : (i). (ii),. (iii),,., ( qualification on the auditors report).. :. ;, ,,....,,. Document_Orca_Approved.doc 35

36 . ),, ), ) ) ) ) ) ) ) ) ),., ,,,,...,,,,,... Document_Orca_Approved.doc 36

37 .. ).. ( ). (.,,, Orca Investment Plc ,8. 11, ,, 10% (), (subordination) (,, ) Document_Orca_Approved.doc 37

38 ,, (redemption) () * / * Orca Investment Plc.. Sharelink Securities and Financial Services Ltd Orca Investment Plc Document_Orca_Approved.doc 38

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