Elhim - Iskra JSC - Pazardzhik - Financials

	06.2000
ASSETS	18 586
A. Unpaid Share Subscriptions
B. Fixed Assets	13 593
I. Tangible assets	13 523
1. Buildings, land, forests and perennials	4 308
2. Machinery and equipment	1 532
3. Other tangible assets	165
4. Acquisition of tangible fixed assets	7 518
II. Intangible assets	30
1. Start up and expansion costs
2. Research and development
3. Software	9
4. Patents, licenses, concessions, know-how, trade marks	5
5. Other intangible assets	16
III. Long-term investment	40
1. Controlling stake
2. Majority stake
3. Minority stake	40
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	4 993
I. Stocks	3 031
1. Raw materials	839
2. Finished products	898
3. Goods
4. Young animals and animals for fattening
5. Work in progress	1 294
6. Other current assets
II. Short-term receivables	1 389
1. Receivables from related companies, incl. dividends
2. Receivables for sales	1 091
3. Advances made	138
4. Receivables on granted trade loans
5. Legal and award receivables	116
6. Due taxes	1
7. Other receivables	43
III. Short-term investments
1. In related companies, incl. shares and bonds
2. Other short-term investments
IV. Funds	464
1. Cash	4
2. Bank accounts	459
3. Frozen funds	1
V. Deferred expenditures	109
D. Off Balance Sheet Assets	93
LIABILITIES	18 586
A. Shareholders' Equity	16 059
I. Capital	837
1. Fixed capital	837
2. Complementary capital
II. Issue bonuses
III. Revaluation reserves	773
IV. Reserves	13 713
1. Legal reserves	115
2. Complementary reserves	13 598
V. Result from previous periods	349
1. Undistributed profit	1 019
2. Uncovered loss	-670
VI. Result from the period under report	387
1. Profit	387
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	2 527
I. Payables	1 869
1. Payables, connected with participations	9
2. Payables on received bank loans	959
3. Payables on received trade loans
4. Payables to deliverers	628
5. Advance payables	38
6. Payables to the budget	96
7. Payables to the staff	12
8. Social security payables	53
9. Other payables	74
II. Deferred Income	658
D. Financing
1. For fixed assets
2. For current activites
E. Off Balance Sheet Liabilities	93