Sopharma JSC - Sofia - Financials

	12.1997
ASSETS	31 506
A. Unpaid Share Subscriptions
B. Fixed Assets	9 200
I. Tangible assets	9 168
1. Buildings, land, forests and perennials	3 820
2. Machinery and equipment	3 411
3. Other tangible assets	427
4. Acquisition of tangible fixed assets	1 510
II. Intangible assets	21
1. Start up and expansion costs	8
2. Research and development	1
3. Software	2
4. Patents, licenses, concessions, know-how, trade marks	11
5. Other intangible assets
III. Long-term investment	11
1. Controlling stake
2. Majority stake
3. Minority stake	11
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	22 305
I. Stocks	15 895
1. Raw materials	8 546
2. Finished products	2 786
3. Goods	432
4. Young animals and animals for fattening
5. Work in progress	4 130
6. Other current assets
II. Short-term receivables	5 139
1. Receivables from related companies, incl. dividends
2. Receivables for sales	2 428
3. Advances made	1 590
4. Receivables on granted trade loans
5. Legal and award receivables	414
6. Due taxes	12
7. Other receivables	695
III. Short-term investments
1. In related companies, incl. shares and bonds
2. Other short-term investments
IV. Funds	1 137
1. Cash	27
2. Bank accounts	1 109
3. Frozen funds
V. Deferred expenditures	135
D. Off Balance Sheet Assets
LIABILITIES	31 506
A. Shareholders' Equity	27 041
I. Capital	943
1. Fixed capital	943
2. Complementary capital
II. Issue bonuses
III. Revaluation reserves
IV. Reserves	7 296
1. Legal reserves	191
2. Complementary reserves	7 105
V. Result from previous periods
1. Undistributed profit
2. Uncovered loss
VI. Result from the period under report	18 802
1. Profit	18 802
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	4 464
I. Payables	3 800
1. Payables, connected with participations	191
2. Payables on received bank loans
3. Payables on received trade loans
4. Payables to deliverers	2 473
5. Advance payables	343
6. Payables to the budget	401
7. Payables to the staff	177
8. Social security payables	83
9. Other payables	134
II. Deferred Income	664
D. Financing
1. For fixed assets
2. For current activites
E. Off Balance Sheet Liabilities