Wiser Technology JSC - Sofia - Financials

	12.2000
ASSETS	347
A. Unpaid Share Subscriptions
B. Fixed Assets	118
I. Tangible assets	109
1. Buildings, land, forests and perennials
2. Machinery and equipment	100
3. Other tangible assets	9
4. Acquisition of tangible fixed assets
II. Intangible assets	9
1. Start up and expansion costs
2. Research and development
3. Software	9
4. Patents, licenses, concessions, know-how, trade marks
5. Other intangible assets
III. Long-term investment
1. Controlling stake
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	229
I. Stocks
1. Raw materials
2. Finished products
3. Goods
4. Young animals and animals for fattening
5. Work in progress
6. Other current assets
II. Short-term receivables	15
1. Receivables from related companies, incl. dividends
2. Receivables for sales	15
3. Advances made
4. Receivables on granted trade loans
5. Legal and award receivables
6. Due taxes
7. Other receivables
III. Short-term investments
1. In related companies, incl. shares and bonds
2. Other short-term investments
IV. Funds	212
1. Cash	10
2. Bank accounts	202
3. Frozen funds
V. Deferred expenditures	2
D. Off Balance Sheet Assets
LIABILITIES	347
A. Shareholders' Equity	254
I. Capital	8
1. Fixed capital	8
2. Complementary capital
II. Issue bonuses
III. Revaluation reserves
IV. Reserves	297
1. Legal reserves
2. Complementary reserves	297
V. Result from previous periods	3
1. Undistributed profit	3
2. Uncovered loss
VI. Result from the period under report	-54
1. Profit
2. Loss	-54
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	93
I. Payables	93
1. Payables, connected with participations
2. Payables on received bank loans
3. Payables on received trade loans
4. Payables to deliverers	13
5. Advance payables
6. Payables to the budget	17
7. Payables to the staff	24
8. Social security payables
9. Other payables	39
II. Deferred Income
D. Financing
1. For fixed assets
2. For current activites
E. Off Balance Sheet Liabilities