Bahri Annual Report-2009

Consolidated Financial Statements

Consolidated Statement of Cash Flows For the year ended December 31, 2009

Cash flows from operating activities:

Notes

2009

2008

Net profit for the year Adjustments to reconcile net profit to net cash provided by operating activities:

369,300

749,968

Depreciation

10

296,070 64,694 (3,008)

266,208 66,443

Amortization of deferred charges Gain from investment - held to maturity

9

--- ---

Company’s share in dividends from investment held for trading

(197)

Impairment of investments in financial instruments Unreleased gain on investments held for trading Company’s share in (profit) loss of affiliates, net

---

42,667

(3,707) (84,942) (30,489)

---

8

3,840

Gains from sale of fixed assets

21

(70)

Minority interest in consolidated subsidiaries’ net profit

27,044 34,590

9,385

Provision for zakat and tax

14 14

54,471

Reversal of excess zakat and withholding tax provision

(12,050)

---

Employees’ end of service benefits provision

2,580

1,862

Changes in operating assets and liabilities: Trade receivables and other debit balances, net

(1,025) (2,060)

10,360

Prepaid expenses

(16,277)

Bareboat lease receivable

4,826 3,189

---

Agents’ current accounts, receivables

(3,648) 21,713 (8,119) (15,831)

Inventories

(49,885)

Accrued bunker subsidy, net

18,719

Accounts payable and other credit balances

(89,325) (2,866) (90,840) (13,997)

Agents’ current account, payables

676

Zakat and tax paid Incomplete voyages

14

(20,336) (21,021)

Net cash provided by operating activities Cash flows from investing activities: Investments in Murabaha and short-term deposits Investments in available for sale and held to maturity

1,142,291 436,621

25,192 48,008

(23,655) (21,821) (10,000)

Investments in affiliates and other

(153)

Dividends from affiliates Additions of fixed assets

8

25,509

---

10

(23,366)

(28,374)

Proceeds from sale of fixed assets Ships under construction and others

88,083

371

(2,078,126) (1,185,974) 11

Deferred charges

9

(1,142)

(35,228)

Net cash used in investing activities

(2,196,833) (1,023,843)

44

Annual Report 2009 The National Shipping Company of Saudi Arabia

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