Bahri Annual Report-2009

Consolidated Financial Statements

19. OPERATING EXPENSES REDUCTION

a) NCC reached an agreement on certain amendments to charter party agreements with a charterer with retrospective application. This resulted in a reduction of operating expenses. Total reduction in operating expenses was determined at SR 14.71 million for the period from January 1, 2008 to December 31, 2008 and SR 16.43 million for the period January 1, 2009 to December 31, 2009. These amounts related to 2008 and 2009 were reversed against the operating expenses for the year ended December 31, 2009.

b) NCC provided a provision for contingent liability in 2007 and 2008 for SR 13.5 million and SR 17.0 million, respectively, related to potential Time Charter Hire Performance claims. During 2009 total claim amount for the years 2006 through 2008 was mutually agreed with the charterer for SR 2.3 million resulting in excess provision of SR 28.2 million which was credited against operating expenses during the year ended December 31, 2009.

20. GENERAL AND ADMINISTRATIVE EXPENSES

General and administrative expenses for the year ended December 31 comprises the following:

2009

2008

Employees’ costs

73,525 15,651

82,042 19,335

Other general and administrative expenses

Depreciation

1,948 3,896

1,298 3,043

Boards of Directors expenses for the Company and its subsidiaries

95,020

105,718

In Thousands Saudi Riyals

21. OTHER INCOME (EXPENSE), NET

Other income (expense), net for the year ended December 31 comprises the following:

2009

2008

Income from Murabaha and short-term deposits

10,552

27,976

Income (losses) from investments, net*

6,912

(32,629)

Bank commissions and amortization of government bonds’ premium

22

902

Gains on sale of fixed assets

30,489 12,050

70 ---

Reversal of excess zakat and withholding tax provision (Note 14)

Foreign currency exchange differences

997

(1,850)

Others

1,976

1,239

62,998

(4,292)

In Thousands Saudi Riyals

* In 2008 losses from investments available for sale include SR 43 million representing an impairment loss in the value of the investment portfolio.

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Annual Report 2009 The National Shipping Company of Saudi Arabia

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