Sopharma Trading JSC - Sofia - Financials

	12.2002
ASSETS	41 065
A. Fixed Assets	7 159
I. Tangible assets	6 944
1. Land	416
2. Buildings	3 618
3. Machinery	857
4. Equipment
5. Vehicles	1 599
6. Herds
7. Others	402
8. Cost of self-constructed or liquidated tangible fixed assets	52
II. Intangible assets	198
1. Intellectual Property Rights
2. Software	145
3. Research and development costs
4. Other intangible fixed assets	53
III. Long-term Financial Assets	5
1. Shareholdings, incl:	5
2. Investment property
2. Other long-term securities
4. Long-term receivables, incl.
IV. Goodwill
1. Positive Goodwill
2. Negative Goodwill
V. Deferred Expenses	12
VI. Deferred tax assets
B. Current Assets	33 906
I. Inventory	19 022
1. Raw materials	100
2. Finished products
3. Goods for sale	14 050
4. Young and Fattening Livestock
5. Small animals
6. Work in progress
7. Other inventory	4 872
II. Short-term receivables	13 776
1. Receivables from related parties	776
2. Receivables from customers and suppliers	11 278
3. Trade credits granted	363
4. Legal and award receivables	110
5. Refundable taxes	54
6. Other short-term receivables	1 195
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	1 061
1. Cash in hand	209
2. Cash at banks
3. Restricted cash
4. Cash equivalents	852
V. Deferred expenses	47
C. Contingent Assets
LIABILITIES	41 065
A. Shareholders' Equity	4 958
I. Fixed capital	85
1. Subscribed capital	85
2. Unpaid capital
3. Company shares purchased back
II. Reserves	3 914
1. Issue premiums	1 162
2. Revaluation reserve	183
3. Specific reserves incl:	2 569
III. Financial result	959
1. Accumulated Profit (Loss)
2. Current Profit	959
3. Current Loss
B. Long-term Liabilities	3 379
I. Long-term Liabilities	3 379
1. Amounts payable to related parties
2. Amounts payable to financial institutions	3 168
3. Debts on trade loans
3. Debts on bond loans
4. Deferred taxes	56
5. Other long-term liabilities	155
II. Deferred Income
III. Deferred tax liabilities
C. Short-term liabilities	32 728
I. Current liabilities	32 722
1. Payables to related parties	92
2. Payables to financial institutions	10 999
3. Payables to suppliers and customers	20 794
4. Trade credits received
5. Payables to personnel	125
6. Social security payables	73
7. Tax liabilities	233
8. Other current liabilities	406
9. Provisions
II. Deferred Income	6
D. Contingent Liabilities