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SIPHARMA AD
NOTES TO THE SEPARATE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2010
Sales to related parties
Sales of finished products to:
Subsidiaries
Companies under a common indirect control
Sales of services to:
Subsidiaries
Companies under a common indirect control
Shareholding companies of significant influence
Sales of goods and materials to:
Subsidiaries
Companies under a common indirect control
Shareholding companies of significant influence
Sales of property, plant and equipment to:
Subsidiaries
Companies under a common indirect control
Shareholding companies of significant influence
Total
2010
2009
BGN ‘000
BGN ‘000
74,834
378
75,212
68,302
1,535
69,837
1,418
412
64
1,894
1,401
591
50
2,042
9,063
5,639
28
14,730
7,565
6,014
115
13,694
69
28
8
105
91,941
16
13
29
85,602
The terms and conditions of these transactions do not deviate from the market ones for similar transactions.
The accounts and balances with related parties are disclosed in Notes 21, 23 and 34.
The members of the key personnel are disclosed in Note 1.
Salaries and other short-term benefits of key managing personnel amount to BGN 424 thousand (2009:
BGN 424 thousand).
This is a translation from Bulgarian of the separate financial statements of Sopharma AD for year 2010.
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