Sopharma JSC - Sofia - Financials

	12.2002
ASSETS	187 982
A. Fixed Assets	104 997
I. Tangible assets	30 764
1. Land	3 717
2. Buildings	6 563
3. Machinery	13 832
4. Equipment	511
5. Vehicles	874
6. Herds	1 304
7. Others	1
8. Cost of self-constructed or liquidated tangible fixed assets	3 962
II. Intangible assets	24 177
1. Intellectual Property Rights	23 234
2. Software	110
3. Research and development costs	832
4. Other intangible fixed assets	1
III. Long-term Financial Assets	49 261
1. Shareholdings, incl:	11 677
2. Investment property	154
2. Other long-term securities
4. Long-term receivables, incl.	37 430
IV. Goodwill	488
1. Positive Goodwill	488
2. Negative Goodwill
V. Deferred Expenses	307
VI. Deferred tax assets
B. Current Assets	82 985
I. Inventory	28 798
1. Raw materials	16 796
2. Finished products	9 221
3. Goods for sale	4
4. Young and Fattening Livestock	16
5. Small animals	2 761
6. Work in progress
7. Other inventory
II. Short-term receivables	44 340
1. Receivables from related parties	28 944
2. Receivables from customers and suppliers	11 249
3. Trade credits granted	846
4. Legal and award receivables	1 338
5. Refundable taxes	1 477
6. Other short-term receivables	486
III. Short-term Financial Assets
1. In related parties
2. Own debt securities purchased back
3. Short-term securities
4. Precious and jewellery
5. Other short-term financial assets
IV. Cash	9 545
1. Cash in hand	39
2. Cash at banks	2 076
3. Restricted cash	7 430
4. Cash equivalents
V. Deferred expenses	302
C. Contingent Assets	6 648
LIABILITIES	187 982
A. Shareholders' Equity	159 375
I. Fixed capital	6 000
1. Subscribed capital	6 000
2. Unpaid capital
3. Company shares purchased back
II. Reserves	128 033
1. Issue premiums
2. Revaluation reserve	47 541
3. Specific reserves incl:	80 492
III. Financial result	25 342
1. Accumulated Profit (Loss)	11 390
2. Current Profit	13 952
3. Current Loss
B. Long-term Liabilities	16 731
I. Long-term Liabilities	16 688
1. Amounts payable to related parties
2. Amounts payable to financial institutions	16 688
3. Debts on trade loans
3. Debts on bond loans
4. Deferred taxes
5. Other long-term liabilities
II. Deferred Income	43
III. Deferred tax liabilities
C. Short-term liabilities	11 876
I. Current liabilities	11 706
1. Payables to related parties	1 248
2. Payables to financial institutions	692
3. Payables to suppliers and customers	6 838
4. Trade credits received	993
5. Payables to personnel	1 054
6. Social security payables	154
7. Tax liabilities	496
8. Other current liabilities	231
9. Provisions
II. Deferred Income	170
D. Contingent Liabilities	16 787