Wiser Technology JSC - Sofia - Financials

	12.2014
ASSETS	4 649
A. Fixed Assets	4 529
I. Tangible assets	3 499
1. Land
2. Buildings	3 453
3. Machinery
4. Equipment
5. Vehicles	44
6. Herds
7. Others	2
8. Cost of self-constructed or liquidated tangible fixed assets
II. Intangible assets	3
1. Intellectual Property Rights
2. Software
3. Research and development costs
4. Other intangible fixed assets	3
III. Long-term Financial Assets	1 022
1. Shareholdings, incl:	1 022
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	5
B. Current Assets	120
I. Inventory
1. Raw materials
2. Finished products
3. Goods for sale
4. Young and Fattening Livestock
5. Small animals
6. Work in progress
7. Other inventory
II. Short-term receivables	114
1. Receivables from related parties	23
2. Receivables from customers and suppliers
3. Trade credits granted	90
4. Legal and award receivables
5. Refundable taxes
6. Other short-term receivables	1
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	2
1. Cash in hand
2. Cash at banks	2
3. Restricted cash
4. Cash equivalents
V. Deferred expenses	4
C. Contingent Assets
LIABILITIES	4 649
A. Shareholders' Equity	3 483
I. Fixed capital	675
1. Subscribed capital	675
2. Unpaid capital
3. Company shares purchased back
II. Reserves	1 610
1. Issue premiums	1 193
2. Revaluation reserve
3. Specific reserves incl:	417
III. Financial result	1 198
1. Accumulated Profit (Loss)	932
2. Current Profit	266
3. Current Loss
B. Long-term Liabilities	651
I. Long-term Liabilities	651
1. Amounts payable to related parties
2. Amounts payable to financial institutions	611
3. Debts on trade loans
3. Debts on bond loans
4. Deferred taxes
5. Other long-term liabilities	40
II. Deferred Income
III. Deferred tax liabilities
C. Short-term liabilities	515
I. Current liabilities	515
1. Payables to related parties	413
2. Payables to financial institutions	4
3. Payables to suppliers and customers	6
4. Trade credits received
5. Payables to personnel	54
6. Social security payables	5
7. Tax liabilities	33
8. Other current liabilities
9. Provisions
II. Deferred Income
D. Contingent Liabilities