Bahri Annual Report-2009

Consolidated Financial Statements

Movement in provision for doubtful debts is as follows:

2009

2008

Balance at beginning of the year

21,902

10,118 12,993 (1,209) 21,902

Additions Write-offs

719

(4,384) 18,237

Balance at end of the year

In Thousands Saudi Riyals

6. BAREBOAT LEASE RECEIVABLE, NET

On January 30, 2009, the National Chemical Carriers Ltd. Co. signed agreements with Odfjell to charter three vessels under bareboat arrangement for a period of ten years with purchase option after three years. These ships were delivered to Odfjell on February 1, 2009. The arrangement qualifies as a capital lease as it transfers to Odfjell substantially all the benefits and risks and also gives Odfjell a purchase option under the arrangement. The net bareboat lease receivable balance as of December 31, 2009 is summarized as follows:

Description

Amount 577.873 247.875 (400.849)

Future minimum lease payments

Un-guaranteed residual value at the end of lease term

Unearned income

Net bareboat lease receivable balance

424.899

In Thousands Saudi Riyals

The above amount is classified at December 31, 2009 as under:

Description

Amount

Current

5.925

Non-current

418.974 424.899

Net bareboat lease receivable balance

In Thousands Saudi Riyals

The future minimum lease payments and unguaranteed residual value at the end of lease term to be received during the next five years and thereafter is as follows:

Year ending December 31

Amount 55.434 55.435 55.586 57.313 61.245 540.735 825.748

Income related to the above arrangement for the year ended December 31, 2009 amounted to SR 45.9 million (2008: Nil) and is included in the operating revenue in the accompanying consolidated income statement.

2010 2011 2012 2013 2014

Thereafter

In Thousands Saudi Riyals

52

Annual Report 2009 The National Shipping Company of Saudi Arabia

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