Tessa SPLTD - Sofia - Financials

	12.2006
ASSETS	64
A. Fixed Assets
I. Tangible assets
1. Land
2. Buildings
3. Machinery
4. Equipment
5. Vehicles
6. Herds
7. Others
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. Shareholdings, incl:
2. Investment property
2. Other long-term securities
4. Long-term receivables, incl.
IV. Goodwill
1. Positive Goodwill
2. Negative Goodwill
V. Deferred Expenses
VI. Deferred tax assets
B. Current Assets	64
I. Inventory	38
1. Raw materials
2. Finished products
3. Goods for sale	38
4. Young and Fattening Livestock
5. Small animals
6. Work in progress
7. Other inventory
II. Short-term receivables	4
1. Receivables from related parties
2. Receivables from customers and suppliers	4
3. Trade credits granted
4. Legal and award receivables
5. Refundable taxes
6. Other short-term receivables
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	21
1. Cash in hand	4
2. Cash at banks	17
3. Restricted cash
4. Cash equivalents
V. Deferred expenses	1
C. Contingent Assets
LIABILITIES	64
A. Shareholders' Equity	45
I. Fixed capital	5
1. Subscribed capital	5
2. Unpaid capital
3. Company shares purchased back
II. Reserves
1. Issue premiums
2. Revaluation reserve
3. Specific reserves incl:
III. Financial result	40
1. Accumulated Profit (Loss)	43
2. Current Profit
3. Current Loss	-3
B. Long-term Liabilities	1
I. Long-term Liabilities	1
1. Amounts payable to related parties	1
2. Amounts payable to financial institutions
3. Debts on trade loans
3. Debts on bond loans
4. Deferred taxes
5. Other long-term liabilities
II. Deferred Income
III. Deferred tax liabilities
C. Short-term liabilities	18
I. Current liabilities	18
1. Payables to related parties	16
2. Payables to financial institutions
3. Payables to suppliers and customers
4. Trade credits received
5. Payables to personnel	1
6. Social security payables
7. Tax liabilities	1
8. Other current liabilities
9. Provisions
II. Deferred Income
D. Contingent Liabilities