Elhim - Iskra JSC - Pazardzhik - Financials

	12.2000
ASSETS	19 306
A. Unpaid Share Subscriptions
B. Fixed Assets	11 288
I. Tangible assets	10 857
1. Buildings, land, forests and perennials	4 232
2. Machinery and equipment	1 704
3. Other tangible assets	234
4. Acquisition of tangible fixed assets	4 687
II. Intangible assets	29
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	15
III. Long-term investment	402
1. Controlling stake
2. Majority stake
3. Minority stake	402
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	8 018
I. Stocks	5 984
1. Raw materials	3 824
2. Finished products	628
3. Goods
4. Young animals and animals for fattening
5. Work in progress	1 532
6. Other current assets
II. Short-term receivables	1 685
1. Receivables from related companies, incl. dividends
2. Receivables for sales	1 199
3. Advances made	328
4. Receivables on granted trade loans
5. Legal and award receivables	121
6. Due taxes	1
7. Other receivables	36
III. Short-term investments
1. In related companies, incl. shares and bonds
2. Other short-term investments
IV. Funds	268
1. Cash	14
2. Bank accounts	251
3. Frozen funds	3
V. Deferred expenditures	81
D. Off Balance Sheet Assets	108
LIABILITIES	19 306
A. Shareholders' Equity	15 735
I. Capital	837
1. Fixed capital	837
2. Complementary capital
II. Issue bonuses
III. Revaluation reserves	809
IV. Reserves	13 873
1. Legal reserves	135
2. Complementary reserves	13 738
V. Result from previous periods
1. Undistributed profit
2. Uncovered loss
VI. Result from the period under report	216
1. Profit	216
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	3 571
I. Payables	2 514
1. Payables, connected with participations	5
2. Payables on received bank loans	1 851
3. Payables on received trade loans
4. Payables to deliverers	280
5. Advance payables	44
6. Payables to the budget	97
7. Payables to the staff	107
8. Social security payables	52
9. Other payables	78
II. Deferred Income	1 057
D. Financing
1. For fixed assets
2. For current activites
E. Off Balance Sheet Liabilities	108