Wiser Technology JSC - Sofia - Financials

	12.2007
ASSETS	4 425
A. Fixed Assets	3 326
I. Tangible assets	2 884
1. Land
2. Buildings	2 310
3. Machinery	414
4. Equipment	48
5. Vehicles	73
6. Herds
7. Others
8. Cost of self-constructed or liquidated tangible fixed assets	39
II. Intangible assets	63
1. Intellectual Property Rights	58
2. Software
3. Research and development costs
4. Other intangible fixed assets	5
III. Long-term Financial Assets	379
1. Shareholdings, incl:	329
2. Investment property
2. Other long-term securities
4. Long-term receivables, incl.	50
IV. Goodwill
1. Positive Goodwill
2. Negative Goodwill
V. Deferred Expenses
VI. Deferred tax assets
B. Current Assets	1 099
I. Inventory	7
1. Raw materials	7
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	681
1. Receivables from related parties	428
2. Receivables from customers and suppliers
3. Trade credits granted
4. Legal and award receivables
5. Refundable taxes	245
6. Other short-term receivables	8
III. Short-term Financial Assets	392
1. In related parties
2. Own debt securities purchased back
3. Short-term securities
4. Precious and jewellery
5. Other short-term financial assets	392
IV. Cash	10
1. Cash in hand	1
2. Cash at banks	9
3. Restricted cash
4. Cash equivalents
V. Deferred expenses	9
C. Contingent Assets
LIABILITIES	4 425
A. Shareholders' Equity	2 696
I. Fixed capital	674
1. Subscribed capital	675
2. Unpaid capital
3. Company shares purchased back	-1
II. Reserves	1 956
1. Issue premiums	1 200
2. Revaluation reserve	405
3. Specific reserves incl:	351
III. Financial result	66
1. Accumulated Profit (Loss)
2. Current Profit	66
3. Current Loss
B. Long-term Liabilities	1 571
I. Long-term Liabilities	1 171
1. Amounts payable to related parties
2. Amounts payable to financial institutions	1 058
3. Debts on trade loans
3. Debts on bond loans
4. Deferred taxes
5. Other long-term liabilities	113
II. Deferred Income	328
III. Deferred tax liabilities	72
C. Short-term liabilities	158
I. Current liabilities	158
1. Payables to related parties	2
2. Payables to financial institutions	104
3. Payables to suppliers and customers	28
4. Trade credits received
5. Payables to personnel	15
6. Social security payables	4
7. Tax liabilities	2
8. Other current liabilities	3
9. Provisions
II. Deferred Income
D. Contingent Liabilities