Transparency, accountability, and sound financial management are fundamental principles of the Hellenic Gaming Commission’s (HGC) governance framework. Through structured budgeting, financial reporting, and independent auditing processes, the HGC ensures the responsible management of its resources and supports the effective delivery of its regulatory responsibilities.
The HGC prepares an annual budget aligned with its strategic priorities, operational objectives, and planned activities. Following approval by the HGC, upon the recommendation of its President, the budget is submitted to the Minister of National Economy and Finance and incorporated into the State Budget, which is approved by the Hellenic Parliament.
Under the applicable legal framework:
- Any budget deficit may be covered through revenues and appropriations allocated by decision of the Minister of National Economy and Finance and recorded in the State Budget.
- Any budget surplus may be transferred, in whole or in part, to the State following a decision of the Minister.
The HGC’s financial management is guided by the principles of:
- Efficient use of resources.
- Allocation of resources based on operational needs.
- Cost-effectiveness and value for money.
- Fiscal responsibility and sustainability.
The HGC prepares annual financial statements in accordance with the applicable accounting framework, including the Unified Accounting Plan and relevant International Accounting Standards. The statements present the Authority’s financial position, performance, revenues, expenditures, assets, and liabilities.
To ensure transparency and compliance, the annual financial statements are subject to an independent audit by certified external auditors, who review the Authority’s financial management and issue an audit report for the completed fiscal year.
- Balance Sheet for the 14th Financial Year (from 1.1.2025 to 31.12.2025)
- Balance Sheet for the 13th Financial Year (from 1.1.2024 to 31.12.2024)
- Balance Sheet for the 12th Financial Year (from 1.1.2023 to 31.12.2023)
- Balance Sheet for the 11th Financial Year (from 1.1.2022 to 31.12.2022)
- Balance Sheet for the 10th Financial Year (from 1.1.2021 to 31.12.2021)
- Balance Sheet for the 9th Financial Year (from 1.1.2020 to 31.12.2020)
- Balance Sheet for the 8th Financial Year (from 1.1.2019 to 31.12.2019)
- Balance Sheet for the 7th Financial Year (from 1.1.2018 to 31.12.2018)
- Balance Sheet for the 6th Financial Year (from 1.1.2017 to 31.12.2017)
- Balance Sheet for the 5th Financial Year (from 1.1.2016 to 31.12.2016)
- Balance Sheet for the 4th Financial Year (from 1.1.2015 to 31.12.2015)
- Balance Sheet for the 3th Financial Year (from 1.1.2014 to 31.12.2014)
- Balance Sheet for the 2th Financial Year (from 1.1.2013 to 31.12.2013)
- Balance Sheet for the 1st Financial Year (from 22.12.2011 to 31.12.2012)