Sofia Commodity Exchange JSC - Sofia

	12.2002
ASSETS	4 400
A. Fixed Assets	44
I. Tangible assets	14
1. Land
2. Buildings
3. Machinery	4
4. Equipment
5. Vehicles
6. Herds
7. Others	10
8. Cost of self-constructed or liquidated tangible fixed assets
II. Intangible assets	30
1. Intellectual Property Rights	30
2. Software
3. Research and development costs
4. Other intangible fixed assets
III. Long-term Financial Assets
1. Shareholdings, incl:
2. Investment property
2. Other long-term securities
4. Long-term receivables, incl.
IV. Goodwill
1. Positive Goodwill
2. Negative Goodwill
V. Deferred Expenses
VI. Deferred tax assets
B. Current Assets	4 356
I. Inventory
1. Raw materials
2. Finished products
3. Goods for sale
4. Young and Fattening Livestock
5. Small animals
6. Work in progress
7. Other inventory
II. Short-term receivables	27
1. Receivables from related parties
2. Receivables from customers and suppliers	23
3. Trade credits granted
4. Legal and award receivables
5. Refundable taxes
6. Other short-term receivables	4
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	4 329
1. Cash in hand	78
2. Cash at banks	4 251
3. Restricted cash
4. Cash equivalents
V. Deferred expenses
C. Contingent Assets
LIABILITIES	4 400
A. Shareholders' Equity	240
I. Fixed capital	270
1. Subscribed capital	270
2. Unpaid capital
3. Company shares purchased back
II. Reserves
1. Issue premiums
2. Revaluation reserve
3. Specific reserves incl:
III. Financial result	-30
1. Accumulated Profit (Loss)	-77
2. Current Profit	47
3. Current Loss
B. Long-term Liabilities
I. Long-term Liabilities
1. Amounts payable to related parties
2. Amounts payable to financial institutions
3. Debts on trade loans
3. Debts on bond loans
4. Deferred taxes
5. Other long-term liabilities
II. Deferred Income
III. Deferred tax liabilities
C. Short-term liabilities	4 160
I. Current liabilities	4 160
1. Payables to related parties
2. Payables to financial institutions
3. Payables to suppliers and customers
4. Trade credits received
5. Payables to personnel
6. Social security payables
7. Tax liabilities	18
8. Other current liabilities	4 142
9. Provisions
II. Deferred Income
D. Contingent Liabilities