BALANCE SHEET

ASSETS LIABILITIES AND EQUITY

1.FIXED ASSETS 3.OWNER`S EQUITY
Intangible assets Social and additional capital
Tangible assets under construction Reserves
Land Corrections of the results of previous
years
Fixed assets Retained profit ( uncovered loss) of the
financial period
Mineral resources Profit for the period
Biological assets Other elements of owner`s equity
Long term financial investments TOTAL OWNERS EQUITY
Real estate investments 4.LONG-TERM LIABILITIES
Long-term receivables Long-term bank loans
Long-term advances Long-term loans
Other fixed assets Long-term debts on financial leasing
TOTAL FIXED ASSETS Other long-term debts/liabilities
2.CURRENT ASSETS TOTAL LONG-TERM LIABILITIES
Materials 5.CURRENT LIABILITIES
Circulating biological assets Current bank loans
Items of low value and short duration Current loans
Production under construction and Commercial debts( payables)
products
Goods Current received advances
Commercial receivables Staff debts
Current advances Social and medical insurance debts
Budget receivables Debts to the budget
Staff receivables Current anticipated revenues
Cash and current accounts Debts to the owners
Other cash elements Current financing and receipts with
special destination
Current financial investments Current provisions
Other current assets Other current debts/liabilities
TOTAL CURRENT ASSETS TOTAL CURRENT LIABILITIES
TOTAL ASSETS TOTAL LIABILITIES AND EQUITY