Wiser Technology JSC - Sofia - Financials

	12.2004
ASSETS	1 305
A. Fixed Assets	780
I. Tangible assets	734
1. Land
2. Buildings	619
3. Machinery	71
4. Equipment
5. Vehicles
6. Herds
7. Others	44
8. Cost of self-constructed or liquidated tangible fixed assets
II. Intangible assets	14
1. Intellectual Property Rights	5
2. Software	9
3. Research and development costs
4. Other intangible fixed assets
III. Long-term Financial Assets	32
1. Shareholdings, incl:
2. Investment property
2. Other long-term securities	30
4. Long-term receivables, incl.	2
IV. Goodwill
1. Positive Goodwill
2. Negative Goodwill
V. Deferred Expenses
VI. Deferred tax assets
B. Current Assets	525
I. Inventory	1
1. Raw materials
2. Finished products
3. Goods for sale	1
4. Young and Fattening Livestock
5. Small animals
6. Work in progress
7. Other inventory
II. Short-term receivables	132
1. Receivables from related parties
2. Receivables from customers and suppliers	67
3. Trade credits granted
4. Legal and award receivables
5. Refundable taxes	33
6. Other short-term receivables	32
III. Short-term Financial Assets	50
1. In related parties
2. Own debt securities purchased back
3. Short-term securities	50
4. Precious and jewellery
5. Other short-term financial assets
IV. Cash	341
1. Cash in hand	34
2. Cash at banks	301
3. Restricted cash	6
4. Cash equivalents
V. Deferred expenses	1
C. Contingent Assets	35
LIABILITIES	1 305
A. Shareholders' Equity	536
I. Fixed capital	8
1. Subscribed capital	8
2. Unpaid capital
3. Company shares purchased back
II. Reserves	329
1. Issue premiums
2. Revaluation reserve
3. Specific reserves incl:	329
III. Financial result	199
1. Accumulated Profit (Loss)	110
2. Current Profit	89
3. Current Loss
B. Long-term Liabilities	489
I. Long-term Liabilities	489
1. Amounts payable to related parties
2. Amounts payable to financial institutions	489
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	280
I. Current liabilities	280
1. Payables to related parties
2. Payables to financial institutions	4
3. Payables to suppliers and customers	220
4. Trade credits received
5. Payables to personnel	21
6. Social security payables	9
7. Tax liabilities	17
8. Other current liabilities	9
9. Provisions
II. Deferred Income
D. Contingent Liabilities	35