Rodna Zemya-Holding (PF) JSC - Sofia

	12.1997
ASSETS	137
A. Unpaid Share Subscriptions
B. Fixed Assets	113
I. Tangible assets
1. Buildings, land, forests and perennials
2. Machinery and equipment
3. Other tangible assets
4. Acquisition of tangible fixed assets
II. Intangible assets	8
1. Start up and expansion costs	7
2. Research and development
3. Software
4. Patents, licenses, concessions, know-how, trade marks
5. Other intangible assets
III. Long-term investment	106
1. Controlling stake
2. Majority stake	82
3. Minority stake	24
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	23
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	1
1. Receivables from related companies, incl. dividends
2. Receivables for sales
3. Advances made
4. Receivables on granted trade loans
5. Legal and award receivables
6. Due taxes
7. Other receivables	1
III. Short-term investments
1. In related companies, incl. shares and bonds
2. Other short-term investments
IV. Funds	22
1. Cash	1
2. Bank accounts	22
3. Frozen funds
V. Deferred expenditures
D. Off Balance Sheet Assets
LIABILITIES	137
A. Shareholders' Equity	135
I. Capital	116
1. Fixed capital	116
2. Complementary capital
II. Issue bonuses
III. Revaluation reserves
IV. Reserves	18
1. Legal reserves
2. Complementary reserves	18
V. Result from previous periods
1. Undistributed profit
2. Uncovered loss
VI. Result from the period under report	1
1. Profit	1
2. Loss
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	2
I. Payables	2
1. Payables, connected with participations
2. Payables on received bank loans
3. Payables on received trade loans
4. Payables to deliverers
5. Advance payables
6. Payables to the budget
7. Payables to the staff	1
8. Social security payables
9. Other payables
II. Deferred Income
D. Financing
1. For fixed assets
2. For current activites
E. Off Balance Sheet Liabilities