Hydraulic Elements & Systems Ðic (HES) JSC - Yambol

	06.2001
ASSETS	8 006
A. Unpaid Share Subscriptions
B. Fixed Assets	1 268
I. Tangible assets	1 204
1. Buildings, land, forests and perennials	298
2. Machinery and equipment	554
3. Other tangible assets	154
4. Acquisition of tangible fixed assets	198
II. Intangible assets	4
1. Start up and expansion costs
2. Research and development
3. Software	4
4. Patents, licenses, concessions, know-how, trade marks
5. Other intangible assets
III. Long-term investment	60
1. Controlling stake
2. Majority stake
3. Minority stake	60
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	6 738
I. Stocks	2 546
1. Raw materials	2 062
2. Finished products	285
3. Goods
4. Young animals and animals for fattening
5. Work in progress	194
6. Other current assets	5
II. Short-term receivables	2 826
1. Receivables from related companies, incl. dividends
2. Receivables for sales	2 601
3. Advances made	1
4. Receivables on granted trade loans
5. Legal and award receivables	1
6. Due taxes	173
7. Other receivables	50
III. Short-term investments
1. In related companies, incl. shares and bonds
2. Other short-term investments
IV. Funds	1 366
1. Cash	15
2. Bank accounts	1 351
3. Frozen funds
V. Deferred expenditures
D. Off Balance Sheet Assets
LIABILITIES	8 006
A. Shareholders' Equity	3 034
I. Capital	287
1. Fixed capital	262
2. Complementary capital	25
II. Issue bonuses
III. Revaluation reserves	337
IV. Reserves	2 166
1. Legal reserves	206
2. Complementary reserves	1 960
V. Result from previous periods	3
1. Undistributed profit	3
2. Uncovered loss
VI. Result from the period under report	241
1. Profit	241
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	4 807
I. Payables	3 668
1. Payables, connected with participations	132
2. Payables on received bank loans	1 290
3. Payables on received trade loans
4. Payables to deliverers	1 328
5. Advance payables	610
6. Payables to the budget	26
7. Payables to the staff	149
8. Social security payables	58
9. Other payables	75
II. Deferred Income	1 139
D. Financing	165
1. For fixed assets	165
2. For current activites
E. Off Balance Sheet Liabilities