Wiser Technology JSC - Sofia - Financials

	12.2015
ASSETS	4 618
A. Fixed Assets	4 496
I. Tangible assets	3 466
1. Land
2. Buildings	3 408
3. Machinery	26
4. Equipment
5. Vehicles	31
6. Herds
7. Others	1
8. Cost of self-constructed or liquidated tangible fixed assets
II. Intangible assets
1. Intellectual Property Rights
2. Software
3. Research and development costs
4. Other intangible fixed assets
III. Long-term Financial Assets	1 028
1. Shareholdings, incl:	1 025
2. Investment property
2. Other long-term securities
4. Long-term receivables, incl.	3
IV. Goodwill
1. Positive Goodwill
2. Negative Goodwill
V. Deferred Expenses
VI. Deferred tax assets	2
B. Current Assets	122
I. Inventory
1. Raw materials
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	105
1. Receivables from related parties	8
2. Receivables from customers and suppliers
3. Trade credits granted	96
4. Legal and award receivables
5. Refundable taxes
6. Other short-term receivables	1
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	13
1. Cash in hand	8
2. Cash at banks	5
3. Restricted cash
4. Cash equivalents
V. Deferred expenses	4
C. Contingent Assets
LIABILITIES	4 618
A. Shareholders' Equity	3 502
I. Fixed capital	675
1. Subscribed capital	675
2. Unpaid capital
3. Company shares purchased back
II. Reserves	1 610
1. Issue premiums	1 193
2. Revaluation reserve
3. Specific reserves incl:	417
III. Financial result	1 217
1. Accumulated Profit (Loss)	1 198
2. Current Profit	19
3. Current Loss
B. Long-term Liabilities	419
I. Long-term Liabilities	419
1. Amounts payable to related parties
2. Amounts payable to financial institutions
3. Debts on trade loans	367
3. Debts on bond loans
4. Deferred taxes
5. Other long-term liabilities	52
II. Deferred Income
III. Deferred tax liabilities
C. Short-term liabilities	697
I. Current liabilities	697
1. Payables to related parties	605
2. Payables to financial institutions
3. Payables to suppliers and customers	12
4. Trade credits received	9
5. Payables to personnel	24
6. Social security payables	5
7. Tax liabilities	42
8. Other current liabilities
9. Provisions
II. Deferred Income
D. Contingent Liabilities