Bahri Annual Report-2016

117

116

Consolidated Financial Statement

Bahri Annual Report

Consolidated Financial Statement

Bahri Annual Report

5. Trade Receivables, Net

The above amount is classified as the following at December 31:

Description

2016

2015

Trade receivables, net comprise the following at December 31:

35,067

Current portion

27,901

2016

2015

295,313

Non-current portion

330,381

1,094,728

Trade receivables

1,036,232

330,380

Net bareboat lease receivable balance

358,282

(11,251)

Provision for doubtful debts

(35,128)

1,083,477

1,001,104

The future minimum lease receipts and unguaranteed residual value at the end of lease term to be received during the next five years and thereafter for the year ended December 31 as follows:

2016

2015

Movement in provision for doubtful debts is as follows:

73,564

Within one year

69,649

2016

2015

77,670

1-2 years

73,564

Balance at the beginning of the year

35,128

8,379

254,501

2-3 years

77,670

Charge for the year (note 21)

1,012

31,027

-

3-4 years

254,501

Reversal of provision/ written-off during the year (note 21)

(24,889)

(4,278)

405,735

475,384

Balance at the end of the year

11,251

35,128

and is included in operating revenues in the consolidated statement of income.

Income related to the above arrangement for the year ended December 31, 2016 amounted to SR 41.75 million (2015: SR 44.21 million)

6. Bareboat Lease Receivable, Net

arrangement is considered as a finance 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 is summarized as follows:

On January 30, 2009, National Chemical Carriers Ltd, Co, signed agreements with Odfjell to charter three vessels under a bareboat arrangement for a period of ten years with a purchase option after three years, These ships were delivered to Odfjell on February 1, 2009, The

7. Prepayments and other Receivables

Prepayments and other receivables comprise the following at December 31:

2016

2015

222,652

Prepaid expenses

107,405

Description

42,361

Advances to suppliers

26,942

2016

2015

8,406

Insurance claims

10,953

157,860

Future minimum lease receipts

227,509

90

Employee receivables

574

247,875

Unguaranteed residual value at the end of the lease term

247,875

38,432

Others

17,812

405,735

475,384

311,941

163,686

(75,355)

Unearned income

(117,102)

330,380

Net bareboat lease receivable balance

358,282

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