Elhim - Iskra JSC - Pazardzhik - Financials

	12.1999
ASSETS	17 535
A. Unpaid Share Subscriptions
B. Fixed Assets	13 754
I. Tangible assets	13 740
1. Buildings, land, forests and perennials	4 403
2. Machinery and equipment	1 637
3. Other tangible assets	179
4. Acquisition of tangible fixed assets	7 521
II. Intangible assets	14
1. Start up and expansion costs
2. Research and development
3. Software	8
4. Patents, licenses, concessions, know-how, trade marks	6
5. Other intangible assets
III. Long-term investment
1. Controlling stake
2. Majority stake
3. Minority stake
4. Investment property
5. Others
IV. Long-term receivables
1. Receivables from related companies
2. Receivables on granted trade loans
3. Other long-term receivables
V. Goodwill
C. Current Assets	3 781
I. Stocks	2 270
1. Raw materials	720
2. Finished products	450
3. Goods
4. Young animals and animals for fattening
5. Work in progress	1 100
6. Other current assets
II. Short-term receivables	1 259
1. Receivables from related companies, incl. dividends
2. Receivables for sales	871
3. Advances made	227
4. Receivables on granted trade loans
5. Legal and award receivables	110
6. Due taxes	15
7. Other receivables	36
III. Short-term investments
1. In related companies, incl. shares and bonds
2. Other short-term investments
IV. Funds	153
1. Cash	5
2. Bank accounts	147
3. Frozen funds	1
V. Deferred expenditures	99
D. Off Balance Sheet Assets	84
LIABILITIES	17 535
A. Shareholders' Equity	15 674
I. Capital	837
1. Fixed capital	837
2. Complementary capital
II. Issue bonuses
III. Revaluation reserves	773
IV. Reserves	13 715
1. Legal reserves	115
2. Complementary reserves	13 600
V. Result from previous periods	-357
1. Undistributed profit	313
2. Uncovered loss	-670
VI. Result from the period under report	706
1. Profit	706
2. Loss
B. Liabilities
I. Long-term debts
1. Debts to related companies
2. Debts on received bank loans
3. Debts on received trade loans
4. Deferred taxes
5. Other long-term payables
II. Deferred Income
1. Negative Goodwill
2. Other deferred income
C. Short-term liabilities	1 861
I. Payables	1 476
1. Payables, connected with participations	41
2. Payables on received bank loans	800
3. Payables on received trade loans
4. Payables to deliverers	472
5. Advance payables	17
6. Payables to the budget	18
7. Payables to the staff	15
8. Social security payables	44
9. Other payables	69
II. Deferred Income	385
D. Financing
1. For fixed assets
2. For current activites
E. Off Balance Sheet Liabilities	84