Adara JSC - Sofia - Financials

	09.1999
ASSETS	1 072
A. Unpaid Share Subscriptions
B. Fixed Assets	942
I. Tangible assets	939
1. Buildings, land, forests and perennials	356
2. Machinery and equipment	247
3. Other tangible assets	5
4. Acquisition of tangible fixed assets	331
II. Intangible assets	2
1. Start up and expansion costs
2. Research and development
3. Software
4. Patents, licenses, concessions, know-how, trade marks	2
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	130
I. Stocks	64
1. Raw materials	33
2. Finished products	31
3. Goods
4. Young animals and animals for fattening
5. Work in progress
6. Other current assets
II. Short-term receivables	44
1. Receivables from related companies, incl. dividends
2. Receivables for sales	16
3. Advances made	1
4. Receivables on granted trade loans
5. Legal and award receivables
6. Due taxes
7. Other receivables	27
III. Short-term investments
1. In related companies, incl. shares and bonds
2. Other short-term investments
IV. Funds	22
1. Cash	12
2. Bank accounts	9
3. Frozen funds	1
V. Deferred expenditures
D. Off Balance Sheet Assets
LIABILITIES	1 072
A. Shareholders' Equity	976
I. Capital	91
1. Fixed capital	91
2. Complementary capital
II. Issue bonuses
III. Revaluation reserves	151
IV. Reserves	781
1. Legal reserves	3
2. Complementary reserves	778
V. Result from previous periods	-29
1. Undistributed profit	34
2. Uncovered loss	-63
VI. Result from the period under report	-18
1. Profit
2. Loss	-18
B. Liabilities	52
I. Long-term debts	52
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	52
II. Deferred Income
1. Negative Goodwill
2. Other deferred income
C. Short-term liabilities	41
I. Payables	41
1. Payables, connected with participations
2. Payables on received bank loans
3. Payables on received trade loans
4. Payables to deliverers	10
5. Advance payables
6. Payables to the budget	6
7. Payables to the staff	15
8. Social security payables	6
9. Other payables	4
II. Deferred Income
D. Financing	3
1. For fixed assets	3
2. For current activites
E. Off Balance Sheet Liabilities