Elhim - Iskra JSC - Pazardzhik - Financials

	12.1997
ASSETS	17 721
A. Unpaid Share Subscriptions
B. Fixed Assets	14 450
I. Tangible assets	14 447
1. Buildings, land, forests and perennials	4 469
2. Machinery and equipment	2 121
3. Other tangible assets	152
4. Acquisition of tangible fixed assets	7 705
II. Intangible assets	2
1. Start up and expansion costs
2. Research and development
3. Software	2
4. Patents, licenses, concessions, know-how, trade marks
5. Other intangible assets
III. Long-term investment	1
1. Controlling stake
2. Majority stake
3. Minority stake
4. Investment property
5. Others	1
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	3 271
I. Stocks	2 479
1. Raw materials	849
2. Finished products	484
3. Goods	2
4. Young animals and animals for fattening
5. Work in progress	1 144
6. Other current assets
II. Short-term receivables	605
1. Receivables from related companies, incl. dividends
2. Receivables for sales	271
3. Advances made	100
4. Receivables on granted trade loans
5. Legal and award receivables	12
6. Due taxes	192
7. Other receivables	31
III. Short-term investments
1. In related companies, incl. shares and bonds
2. Other short-term investments
IV. Funds	174
1. Cash
2. Bank accounts	174
3. Frozen funds	1
V. Deferred expenditures	13
D. Off Balance Sheet Assets	47
LIABILITIES	17 721
A. Shareholders' Equity	15 068
I. Capital	837
1. Fixed capital	837
2. Complementary capital
II. Issue bonuses
III. Revaluation reserves
IV. Reserves	13 683
1. Legal reserves	72
2. Complementary reserves	13 611
V. Result from previous periods	120
1. Undistributed profit	120
2. Uncovered loss
VI. Result from the period under report	427
1. Profit	427
2. Loss
B. Liabilities	21
I. Long-term debts	21
1. Debts to related companies
2. Debts on received bank loans	21
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	2 632
I. Payables	1 847
1. Payables, connected with participations
2. Payables on received bank loans	600
3. Payables on received trade loans
4. Payables to deliverers	685
5. Advance payables	96
6. Payables to the budget	153
7. Payables to the staff	143
8. Social security payables	118
9. Other payables	53
II. Deferred Income	785
D. Financing
1. For fixed assets
2. For current activites
E. Off Balance Sheet Liabilities	47