Elhim - Iskra JSC - Pazardzhik - Financials

	12.2003
ASSETS	18 719
A. Fixed Assets	11 403
I. Tangible assets	11 279
1. Land	785
2. Buildings	3 467
3. Machinery	1 424
4. Equipment	1 090
5. Vehicles	102
6. Herds
7. Others	111
8. Cost of self-constructed or liquidated tangible fixed assets	4 300
II. Intangible assets	72
1. Intellectual Property Rights	4
2. Software	6
3. Research and development costs
4. Other intangible fixed assets	62
III. Long-term Financial Assets	52
1. Shareholdings, incl:	52
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	7 316
I. Inventory	4 790
1. Raw materials	2 359
2. Finished products	916
3. Goods for sale
4. Young and Fattening Livestock
5. Small animals
6. Work in progress	1 515
7. Other inventory
II. Short-term receivables	1 948
1. Receivables from related parties
2. Receivables from customers and suppliers	1 566
3. Trade credits granted
4. Legal and award receivables	13
5. Refundable taxes	146
6. Other short-term receivables	223
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	566
1. Cash in hand	5
2. Cash at banks	553
3. Restricted cash	8
4. Cash equivalents
V. Deferred expenses	12
C. Contingent Assets
LIABILITIES	18 719
A. Shareholders' Equity	16 651
I. Fixed capital	837
1. Subscribed capital	837
2. Unpaid capital
3. Company shares purchased back
II. Reserves	15 322
1. Issue premiums
2. Revaluation reserve	694
3. Specific reserves incl:	14 628
III. Financial result	492
1. Accumulated Profit (Loss)	155
2. Current Profit	337
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	2 068
I. Current liabilities	2 035
1. Payables to related parties	35
2. Payables to financial institutions	1 300
3. Payables to suppliers and customers	38
4. Trade credits received
5. Payables to personnel	60
6. Social security payables	74
7. Tax liabilities	131
8. Other current liabilities	125
9. Provisions	272
II. Deferred Income	33
D. Contingent Liabilities