Bahri Annual Report-2008

Consolidated Financial Statements

40

Consolidated Balance Sheet For the year ended December 31, 2008 (InThousands Saudi Riyals)

LIABILITIES AND EQUITY

Current liabilities

Notes

2008

2007

Accounts payable and other credit balances

319.610

303.779

12

Current portion of Murabaha financing and long-term loans

204.849

225.362

13

Short- term loan

-

71.250

Unclaimed dividends

18.437

23.430

21

Agents’ current accounts, payables

2.759

3.435

Provision for zakat and tax

142.951

183.086

14

Incomplete voyages

28.405

7.384

Total current liabilities

717.011

817.726

Non-current liabilities

Notes

2008

2007

Murabaha financing and long-term loans

2.229.291

3.709.941

13

Obligation from fluctuations in swaps fair market value for loan commission rates

-

5.024

16

Tax obligation provision

10.000

4.000

14

End of service benefits provision

27.002

28.864

Total non-current liabilities

2.266.293

3.747.829

Total liabilities

2.983.304

4.565.555

EQUITY

Shareholders’ equity

Notes

2008

2007

Paid-up capital

3.150.000

3.150.000

Share premium

524.416

524.416

Statutory reserve

165.827

240.824

15

Retained earnings

817.432

1.177.403

Hedging reserve for loans commission

-

(5.024)

16

Unrealized gain from investments in –financial instruments

2.118

3.177

6

Total shareholders’ equity

4.659.793

5.090.796

Minority interest

153.689

163.075

Total equity

4.813.482

5.253.871

Total liabilities and equity

7.796.786

9.819.426

The accompanying notes from (1) to (26) form an integral part of these consolidated financial statements

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