Emka JSC - Sevlievo - Financials

	06.2000
ASSETS	6 590
A. Unpaid Share Subscriptions
B. Fixed Assets	2 486
I. Tangible assets	2 476
1. Buildings, land, forests and perennials	1 634
2. Machinery and equipment	650
3. Other tangible assets	159
4. Acquisition of tangible fixed assets	33
II. Intangible assets	9
1. Start up and expansion costs
2. Research and development
3. Software	7
4. Patents, licenses, concessions, know-how, trade marks	2
5. Other intangible assets
III. Long-term investment	1
1. Controlling stake	1
2. Majority stake
3. Minority stake
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	4 104
I. Stocks	1 908
1. Raw materials	841
2. Finished products	729
3. Goods	5
4. Young animals and animals for fattening
5. Work in progress	333
6. Other current assets
II. Short-term receivables	1 396
1. Receivables from related companies, incl. dividends
2. Receivables for sales	1 351
3. Advances made	7
4. Receivables on granted trade loans
5. Legal and award receivables
6. Due taxes	25
7. Other receivables	13
III. Short-term investments
1. In related companies, incl. shares and bonds
2. Other short-term investments
IV. Funds	323
1. Cash	102
2. Bank accounts	203
3. Frozen funds	18
V. Deferred expenditures	477
D. Off Balance Sheet Assets	1 875
LIABILITIES	6 590
A. Shareholders' Equity	3 033
I. Capital	448
1. Fixed capital	448
2. Complementary capital
II. Issue bonuses
III. Revaluation reserves	3 235
IV. Reserves	209
1. Legal reserves	115
2. Complementary reserves	94
V. Result from previous periods	334
1. Undistributed profit	647
2. Uncovered loss	-313
VI. Result from the period under report	-1 193
1. Profit
2. Loss	-1 193
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	3 557
I. Payables	3 557
1. Payables, connected with participations	76
2. Payables on received bank loans	560
3. Payables on received trade loans
4. Payables to deliverers	2 492
5. Advance payables	48
6. Payables to the budget	60
7. Payables to the staff	228
8. Social security payables	61
9. Other payables	32
II. Deferred Income
D. Financing
1. For fixed assets
2. For current activites
E. Off Balance Sheet Liabilities	1 875