Bahri Annual Report-2010

Consolidated Financial Statements

Consolidated Balance Sheet (Continued) As of December 31, 2010 (In Thousands Saudi Riyals)

Notes

2010

2009

Liabilities and Equity Current liabilities: Accounts payable and other credit balances

13

250,872

212,851

Current portion of Murabaha financing and long-term finance

14 15

324,648

246,793

Unclaimed dividends

26,896

29,189

Agents’ current accounts, payables

3,485

569

Provision for zakat and tax

16

129,429

118,639

Incomplete voyages

700 ---

Total current liabilities

736,030 608,041

Non-current liabilities: Murabaha financing and long-term finance

14

3,818,540 4,516,180

Obligation from fluctuations in swap fair market value for finance commission rates

17

1,734

3,530

Employees' end of service benefits provision

31,592

31,444

Total non-current liabilities

3,851,866 4,551,154 4,587,896 5,159,195

Total liabilities

Equity Shareholders’ equity: Paid-up share capital

3,150,000 3,150,000

Statutory reserve

18

843,658

802,170

Retained earnings

1,095,663 1,037,273

Hedging reserve for finance commission

17

(1,734)

(3,530)

2,104

1,607

Unrealized gain from available for sale investments

Total shareholders’ equity

5,089,691 4,987,520

Minority interest

288,692

190,119

Total equity

5,378,383 5,177,639 9,966,279 10,336,834

Total liabilities and equity

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

The National Shipping Company of Saudi Arabia Annual Report 2010

49

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