Bahri Annual Report-2008

Consolidated Financial Statements

56

Notes To The Consolidated Financial Statements For the year ended December 31, 2008 (InThousands Saudi Riyals)

18. Operating Expenses

Operating expenses for the year ended December 31 comprise the following:

2007

2008

539.592 414.437 172.407 170.061 324.562 12.823 1.633.882

327.217 346.581 153.641 155.918 261.128 7.473 1.251.958

Bunker consumption Vessel related expenses Cargo related expenses Voyage related expenses Depreciation and amortization Others

19. General and Administrative Expenses

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

2008

2007

82.042 19.335 1.298 3.043 105.718

69.458 10.090 2.200 5.553 87.301

Employees costs Other general and administrative expenses Depreciation Boards of Directors expenses for the Company and its subsidiaries

20. Other (Expense) Income, net

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

2007

2008

27.976 (32.629) 902 70 (1.850) - - 1.239 (4.292)

31.063 (13.807)

Income from Murabaha and short-term deposits Losses from investments available for sale, net* Bank commissions and amortization of government development bonds’ premium Gains on sale of fixed assets Foreign currency exchange differences Gain on sale of the investment in

1.111 34.221 406 15.539 502 2.613 71.648

Arabian Chemical Carriers Commission on government developments bonds Others

* Losses from investments available for sale include SR 43 million (2007: SR 9 million), represents an impairment loss in the value of the investment portfolio.

21. Earning per Share and Dividends

Earnings per share was calculated based on the weighted average number of shares outstanding during the year 2008 that was 315 million shares (2007: 285 million shares).

The Board of Directors, in the meeting held on 01/12/1429H (29/11/2008), proposed to the General Assembly for the approval of dividends at rate of 15% of capital equal to SR 1.5 per share

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