Bahri Annual Report-2009

Consolidated Financial Statements

3. CASH AND CASH EQUIVALENTS Cash and cash equivalents as of December 31, 2009 represent cash in hand and at banks, Murabaha and short-term deposits, out of which SR 0.43 million (2008: SR 5.84 million) are subject to bank restrictions for letters of guarantee issued for the DZIT and other parties. It also includes SR 22.55 million as of December 31, 2009 (2008: SR 42.36 million) restricted for repayment of current portion of Murabaha financing and long-term loans maturing within 180 days from

the balance sheet date. It also includes restricted bank balances in Mideast Ship Management Ltd. amounting to SR 0.51 million as of December 31, 2009 (2008: SR 0.48 million), and in National Shipping Company of Saudi Arabia (America) Inc. amounting to SR 0.54 million as of December 31, 2009 (2008: SR 0.54 million). For the purpose of preparing the statement of cash flows, cash and cash equivalents as of December 31 comprises the following:

2009

2008

Cash in hand and at banks Amounts restricted by banks

78,545

225,545 (17,905) 207,640 882,847 (31,326) 851,521 1,059,161

(14,183) 64,362 707,112 (9,856) 697,256 761,618

Investment in Murabaha and short-term deposits

Amounts restricted by banks

In Thousands Saudi Riyals

4. INVESTMENTS IN MURABAHA AND SHORT-TERM DEPOSITS

Investments in Murabaha and short-term deposits at December 31 comprise the following:

2009

2008

Investments in Murabaha and short-term deposits in Saudi riyals Investments in Murabaha and short-term deposits in USD Investments in Murabaha and short-term deposits in EURO

455,130 246,504

437,020 441,740

5,478

4,087

761,618

882,847

In Thousands Saudi Riyals

5. TRADE RECEIVABLES AND OTHER DEBIT BALANCES, NET

Trade receivables and other debit balances, net at December 31 comprise the following:

2009

2008

Trade receivables Insurance claims Other debit balances

150,987 27,894 21,787 200,668 (18,237) 182,431

98,622 25,978 78,708 203,308 (21,902) 181,406

Provision for doubtful debts

In Thousands Saudi Riyals

Annual Report 2009 The National Shipping Company of Saudi Arabia

51

Powered by