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Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah. Surah: Alhig Verse:70 In the name of Allah, Most Gracious, Most Mercifull
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In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

Jun 17, 2020

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Page 1: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

Knowest thou not that Allah knows all that is in heaven and on earth?

Indeed it is all in a Record, and that is easy for Allah.

Surah: Alhig Verse:70

In the name of Allah,

Most Gracious, Most Mercifull

Page 2: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

H.M. King Hamad Bin Isa Al KhalifaThe King of the Kingdom of Bahrain

H.H. Shaikh Khalifa Bin Salman Al KhalifaThe Prime Minister

H.H. Shaikh Salman Bin Hamad Al KhalifaThe Crown Prince and Commander-in-Chief

of the Bahrain Defence Force

Page 3: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

T H E B O A R D O F D I R E C T O R S

Colonel Abdul Rasool HameedAl ArayyedFinancial Director-Bahrain Defense Force HQ

Ahmed Bin Mohammed Al KhalifaMinister of Finance-Chairman of the Board of Directors

Khalid Ali Al MannaiDirector of Financial Affairs- Ministry of the Interior

Ebrahim Abdulla KamalDirector, Personnel Relationsand Occupational Safety- Civil Service Bureau

Khalid Shahin SaqrChief Executive, Bahraini Saudi Bank

Abdul Basit Mohammed Al AbbasiHead of the Human and Financial Resources Unit, National Guard

Ismael Abdul Nabi MarhoonAss. Undersecretary Resources and InformationMinistry of Finance

Rasheed Mohammed Al MirajGovernor of the Central Bank of Bahrain- Deputy Chairman of the Board of Directors

Ali Mohammed Al ArayyedUndersecretary of the Prime Minister's Court-Prime Minister's Court

Rashid Ismail Al MeerDirector General

Dr. Fawzi Abdulla AminAssistant Undersecretary for Training and Planning- Ministry of Health

Abdulla Hassan Al BuainainHead of the Legal Affairs Department

Jameel Mohammed HumaidanAssistant Undersecretary for Labour AffairsMinistry of Labour

Page 4: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

C H A I R M A N ' S S T A T E M E N T

Ahmed Bin Mohammed Al KhalifaMinister of FinanceThe Chairman of the Board of Directors

We are greatly privileged to present to the insured government employees, researchers and interested

parties this annual report, accompanied with financial statistics and statements. The report reveals, through successive stages, the remarkable success and steady growth made by the Pension Fund Commission (PFC). This success and growth has been made thanks to the constant and unwavering government support to the PFC, as well as due to its implementation of advanced and systematic administrative and technical strategies and systems. It also reflects the unstinting efforts made by the PFC in line with the provisions of Law No. (13) of 1975 concerning the Regulation of Pensions and Retirement Gratuities for Government Employees and its amendments and the Ministerial Orders issued to implement its provisions. It is also consistent with the provisions of Legislative Decree No. (11) of 1976 concerning the Regulation of Pensions and Retirement Gratuities for the Officers and Servicemen of the Bahrain Defense Force and Public Security.

I have also to commend the great attention the Government pays to the PFC by supporting its progress. One of the positive fruits of this support is that many noble and ambitious goals have been realized, reflecting the stability of the insurance and solidarity cover extended to the categories of those governed by the civil and military pension laws. This approach has manifested itself in enacting a number of laws and significant amendments to the civil and military pension laws, with the ultimate objective of serving the interests of Bahraini citizens and families in general and benefiting a large sector of insured government employees.

There is no doubt that the noble gesture made by His Majesty King Hamad Bin Isa Al Khalifa, the King of Bahrain, by donating plots of lands to the PFC to support it, will greatly contribute to strengthening its financial position and enhance its ability to meet its insurance obligations towards the insured.

Meanwhile, the approval of the proposal to merge the two insurance organizations, the PFC and the General Organization for Social Insurance (GOSI), into one organization (the Social Insurance Organization), by virtue of an Edict issued by the

Council of Ministers, will positively reflect on the improvement of the management of the two organizations' investments, which now exceed BD 2.5 billion.

On the other hand, the PFC has undertaken a number of studies and research which aim at improving its work procedures, in addition to providing a convenient work environment conducive to this improvement. One of the indicators which must be highlighted in this respect is that the insured's rights rose to about BD 1,500 million by 2006-end, compared to BD 1,386 million in the year 2005. At the same time, investment returns rose to around BD 73,7 million by the end of 2006, against BD 56,5 million in 2005.

In conclusion, I hope that this report and the facts and detailed financial statements it contains will confirm our incessant and constant efforts to protect the insured's rights and promote them.

In this context, I would like to extend my deep appreciation and gratitude to His Majesty the King, Hamad Bin Isa Al Khalifa, the King of Bahrain, His Highness Shaikh Khalifa Bin Salman Al Khalifa, the Prime Minister and His Highness Shaikh Salman Bin Hamad Al Khalifa, the Crown Prince and Commander in Chief of the Bahrain Defense Force, for their constant support and encouragement to pension schemes and programmers and to Bahrain's pensioners in general.

I would like also to commend the great and constructive efforts made by the members of the PFC's Board of Directors, the Director General, the Executive Management and all employees and staff of this well-established institution. I pray Almighty Allah to guide us all to the right path to serve our beloved Kingdom under its judicious leadership.

Unwavering government support for the PFC

Page 5: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

Abdul Nabi Nasser SalmanDirector, Pension and Gratuities

Saeed Abdul Kareem Al MarzooqAssistant Director General for Finance& Administration Affairs

Abdul Latif Ahmed Al ZayaniAssistant Director General forPension Affairs

Abdul Razzaq Mohammed Saleh Al QahtaniActing Director, Management Information

Ahlam Mohammed RajabActing Director, Subscriber's Relations

Waleed Ahmed Al KhajaDirector of Investment

T H E M A N A G E M E N T T E A M

Rashid Ismail Al MeerDirector General

Iman Mustafa Al MurbatiDirector, Pension Rights

Anwar Abdulla Ghuloom HussainDirector, Contributions and Revenues

Abdul Aziz Saleh Al Sa'ieDirector, Financial Affairs

Ebrahim Ali Al IsaActing Director, Human Resources

Page 6: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

D I R E C T O R ' S G E N E R A L S T A T E M E N T

Within the framework of the strenuous efforts made by the PFC to realize its noble objectives and aims, namely

providing the necessary insurance coverage to the insured categories, including government employees, pensioners and their beneficiaries, the PFC has been laying down mechanism and developing its services in order to realize these objectives. The PFC is doing this out of its keenness to remain a leading insurance institution able to fulfill its present and future obligations towards the insured categories.

In implementation of the PFC's forward-looking vision, seven generous decrees were promulgated by His Majesty the King during the year 2006, covering with their benefits all categories falling under the pension umbrella. Perhaps the most important of these laws deal with raising the minimum marriage grant for the widow of the deceased or to his daughter or his son's daughter or sister from 300 to 540 and allowing the joining of past service for government and private sector employees who join the government services, without any restrictions or time limits. Another law deals with the transfer of the pension gratuity of 3%,, which is paid along with the pension, to 6% of the retirement pension.

The generous royal decrees also considered those who dedicate their time to his relatives of specific needs, as pensioners.

In addition, the mother has become the beneficiary of her deceased son on her return to him after her divorce or widowhood. The new laws also included the unified law extending insurance coverage to GCC nationals working in other than their own countries. Furthermore, His Majesty the King issued a new royal initiative raising the minimum pension from BD 150 to BD 180, and increasing the minimum entitlement to the beneficiary of the deceased from BD 30 to BD 35, in addition to the royal grant of BD 200 to pensioners who receive a pension of BD 500 or less.

On the other hand, the PFC, thanks to the unlimited and ceaseless support by the judicious Government, and through the dedication, team work and hard work of the staff of all its directorates, has made a number of achievements. These achievements were as a result of the efforts aiming to enhance the savings and assets of the insured. The PFC's statistics show that he insured's rights rose to BD 1,500 million in 2006 against 1,386 in the year 2005. At the same time, returns on investments rose to BD 73,7 million by 2006-end, compared to 56,5 million in the year 2005.

A qualitative step forward in the civil and military service pension schemes

Page 7: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

more than protection...

Generous royal decrees dedicated to the pensioners and their beneficiaries.

Page 8: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

Rashid Ismail Al MeerDirector General

As part of the continuous development of the retirement and pension services provided to the insured, the PFC continuously carries out a number of development schemes and programmes to improve its internal procedures, including electronic archiving, to maintain and store the insured's data and information. This is in line with the introduction of the e-government which aims at providing all retirement and pension services on-line, now that the service communications provided to the insured have been improved and awareness and education of the two retirement laws greatly enhanced and heightened.

Given the importance of improving and raising the standards of job performance and human resources development, an annual training and administrative development has been generalized, by virtue of which more than 72% of the PFC's staff joined training courses and workshops in the year 2006. These courses and workshops are suitable to, and in total harmony with, the work and activities performed by these staff members according to their jobs.

In conclusion, I would like to extend my great gratitude and appreciation to His Majesty the King, Hamad Bin Isa Al Khalifa, the King of Bahrain, His Highness Shaikh Khalifa Bin Salman Al Khalifa, the Prime Minister and His Highness Shaikh Salman Bin Hamad Al Khalifa, the Crown Prince and Commander in

Chief of the Bahrain Defense Force, for their constructive and unlimited support and encouragement to the PFC. I would like also to extend my deep thanks to His Excellency Ahmed Bin Mohammed Al Khalifa, the Minister of Finance and Chairman of the PFC's Board of Directors, and to the Members of Directors for their support and wise guidance that has contributed enormously to the development of the PFC's administrative bodies. Last but not least, I would like to thank the PFC's Executive Management and all its staff for their dedicated efforts to realize its noble objective in extending insurance coverage.

We pray to Almighty Allah to guide us all to serve our beloved homeland under our wise and judicious government.

D I R E C T O R ' S G E N E R A L S T A T E M E N T

Page 9: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

finance Growth resources ...

The PFC's investment returns rose to BD7.7million in 200 compared with BD.million in 200 with an increase of 0%.

Page 10: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

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and retirement gratuities for government employees by increasing the minimum marriage grant from BD 300 to BD 540.

2. Legislative Decree No. 47 of 2006, amending certain provisions of Law No. 13 of 1975 concerning the regulation of the pensions and gratuities of the government employees by allowing the joining of past services by government employees, without any restrictions or time limits.

3. Legislative Decree No. 48 of 2006, amending certain provisions of Law No. 13 of 1975 concerning the regulation of the pensions and retirements gratuities for government employees by converting the 3% gratuity, accompanying pension, into an increase of 6% over the retirement pension.

4. Legislative Decree No. 55 of 2006, amending certain provisions of Law No. 13 of 1975 concerning the regulation of the pensions and retirements gratuities for government employees by treating the person dedicated to taking care for his relatives, from those who have specific needs, as pensioner, and making the mother entitled to the pension of her deceased son.

5. Legislative Decree No. 59 of 2006, amending certain provisions of the law regulating the pensions and retirements gratuities for Bahrain Defence Force and Public Security, promulgated by Legislative Decree No. 11 of 1976, by allowing the combination of past service of the government's military employees.

AN N U A L P E R F O R M A N C E O V E R V I E W

The PFC provides services to all categories of the insured, including government employees, military officers and servicemen who are included under Bahrain's pension laws, throughout their years of service and after their retirement. These services reflect the government's genuine keenness to make the insurance scheme a safety net and peace of mind as well as an oasis of stability and welfare to the members of the Bahraini society in general and to the categories of the insured in particular. To realize this objective, the PFC has mobilized its efforts and paralleled them with the introduction of modern and highly advanced organizational procedures to streamline its internal work and ensure that hassle-free services are provided and that formalities are processed swiftly and efficiently.

In this framework, the new legislative amendments recently introduced have led to an increase in the benefits provided and to the expansion of the base of the members' pension rights. This is a reflection of one firm fact, that the insurance

coverage is boundless and unlimited under Bahrain's pension retirement umbrella.

Implementation of the Royal Decrees to Develop the PFC's System

The PFC has been efficiently and proactively implementing a series of royal gestures which aim at developing and upgrading the Civil and Military Pension Laws. These decrees are listed below:

1. Legislative Decree No.43 of 2006, amending Article 87 of Law No. 13 of 1975 concerning the regulation of pensions

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AN N U A L P E R F O R M A N C E O V E R V I E W

6. Legislative Decree No. 66 of 2006, adding a new article to Law No. 13 of 1975 concerning the regulation of the pensions and retirements gratuities of the government employees by allowing the addition of the previous service of private sector's employees when joining the government.

7. Legislative Decree No. 68 of 2006, concerning the unified system of extending insurance protection to include GCC nationals working in other than their countries which are members of the GCC.

8. The royal gesture initiated on the occasion of the Glorious National Day increasing the minimum retirement pension from BD 150 to BD 180 and increasing the minimum amount for beneficiaries from BD 30 to BD 35.

9. The royal grant of BD 200 for every pensioner whose retirement pension is BD 500 or less.

10. Order No. 1 of 2006, issued by the Minister of Finance and Chairman of the Board of Directors of the PFC, amending the procedures, rules and percentage of the pension contributions for non-Bahraini military servicemen.

Electronic Archiving of Retirement Files and Upgrading Information Systems

As part of the constant efforts made by the PFC to improve its administrative and technical performance, the electronic archiving scheme has been introduced, aiming to convert not less than 95,000 files, with a total of nearly 2.4 documents, to the electronic storage system using the Lazier Fish System. This will reduce the cost and effort of maintaining retirement pension files and documents and protecting their data and at the same time making them available in an easy and methodological manner to the PFC's officials and specialists.

At the same time, the third phase of the e-government has come on stream, in order to provide virtually all retirement pension services on-line through the PFC website (E-Pension), after most of the members' data and information of the Pass Scheme has been upgraded. This will greatly contribute towards improving the efficiency of the services provided to the beneficiaries.

On the other hand, link-up has been made between the PFC and the parties governed by the two pension laws in order to speed up and streamline the processing of transactions and formalities and remove any obstacles. The Interanet scheme Microsoft Share Point has also been introduced, whereby all the PFC's directorates will be linked together efficiently and professionally in order to exchange information between the directorates.

Designing and Implementing Comprehensive Administrative Training and Development Plans

Out of its belief of the need to make job and career requirements compatible with the educational outputs in the country, and to develop Bahraini nationals to enable them to play their role in all sectors, the PFC is continuously strengthening its relationship with local and foreign universities, mainly the University of Bahrain. This relationship will create a solid educational-training common ground to improve the skills and capabilities of Bahraini nationals. The PFC is currently training university students on an annual basis, to qualify them to obtain a field training certificate, approved by the PFC, which will enhance their graduation credentials.

On the level of human resources development, the PFC has designed an annual work plan to train and develop the PFC's staff to meet its growing requirements and provide the

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unlimited prospects ...

Consolidating the Savings of Insured Civil Servants and their pension Dues.

AN N U A L P E R F O R M A N C E O V E R V I E W

continuous services it provides. In addition, the PFC organizes a number of in-house training courses to which prominent experts and consultants are contracted to conduct.

On the other hand, the PFC organizes specialized training courses in the area of customer services for its front office staff who interact with the general public of the insured, in order to equip them with the latest skills,

information and methods in dealing with the people and to provide the best services.

Investment Strategy and Strengthening the PFC's Financial Position

As part of strengthening the PFC's financial position and promoting and increasing the insured's right, according to the indicators issued in respect of savings, the pensioner’s rights rose to about BD 1,500 Million by 2006-end, compared to BD 1,386 million in the year 2005. At the same time, investment returns rose to around BD 73,7 million by the end of 2006, against BD 56,5 million in 2005.

Improving Educational, Communications and Insurance Services Provided to the Insured

The PFC has surged ahead in providing interactive services to the general public and the insured. Since the PFC opened theCall Centre at the PFC in 2005, the PFC's educational and

awareness role in providing correct and accurate information in reply to the members' inquiries has been enhanced, which will enable members to follow up and track their transactions

Furthermore, the PFC is continuing in its efforts to follow up transactions, receive complaints, feedback and suggestions and process them, which has resulted in a number of field studies and opinion surveys being carried out, after which recommendations were adopted to maintain the positive outreach with the insured and the general public.

Also as part of its educational and systematic communications plan, an annual educational programme has been carried out, featuring awareness and educational modules, including lectures and seminars about pension and retirement schemes, for both the government institutions and private organizations and agencies. In addition, the PFC maintains and strengthens its relationship with the audio-visual media and the press and maintains contacts with the general public through the same channels, by providing them with the latest information and data covering the PFC's activities, programmes, procedures and activities on an on-going basis.

PFC is also currently engaged in issuing the Members Directory which will contain explanatory and practical information, supported with illustrations and examples for all pension procedures and measures. Once completed, this directory will be generalized to all government parties to be used as a guidance and reference when processing any pension transaction.

Page 13: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

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ultimate Development efforts...

The success and growth has been made, thanks to the constant and unwavering government support tothe PFC.

Page 14: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

F I N A N C I A L H I G H L I G H T S

CONTENTS

1 Table no. 1 Pensioners Scheme Right, Net Revenues and Investment Returns

1 Table no. 2 Contributions Revenue & Pension Expenditure (Million Dinars)

1 Table no. Numbers of Civil Servants Subjectto Law, New and Terminated during 2006

1 Table no. Growth in Numbers of Pensioners, Beneficiari es and amount of Retirement Pensions during the years from 2001 to 2006 (Civil & Military Sectors

17 Table no. Categories of Beneficiaries, amount of Pensions Paid and Average Pension for the year 2006 (Civil & Military Sectors)

17 Table no. Number of Pensioners, Classified According to Service Termination Reason during the year 2006

1 Table no. 7 Numbers of Employees Merged their Past Service, and those who added Propositional years of service (Civil Sectors)

1 Table no, Beneficiaries who Received Commulations and Loans (Civil Sectors)

1 View Analysis

20 Financial Statement

Page 15: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

1

F I N A N C I A L H I G H L I G H T

Investment Return

Net Income

Pension Expenditure

Contrbution Revenue

2002

2003

2004

2005

2006

Pensioners Rights (Million Dinars)

0 500 1000 1500

Net Revenue (Million Dinars)

2002

2003

2004

2005

2006

0 10 20 30 40 50 60 70 80

Contribution Revenue & Pension Expenditure (Million Dinars)

2002

2003

2004

2005

2006

0 10 20 30 40 50 60 70 80 90

Table No. 1

Pensioners Scheme Rights, Net Transferred Revenue and Investment Returns (Million Dinars)

year 2006 2005 2004 2003 2002

Pensioners Rights 1500 1386 1258 1084 980

Net Transferred Income 84.8 60.9 65 35.6 40.4

Investment Returns 73.7 56.5 48.9 25.7 35.2

year 2006 2005 2004 2003 2002

Contributions Revenue 84.6 78.2 72.4 68.7 50.9

Pension Expenditure 94.9 86.1 74.5 65.8 52.2

Difference (10.3) (7.9) (2.1) 2.9 (1.3)

Table No. 2

Contributions Revenue & Pension Expenditure (Million Dinars)

Page 16: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

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I N A N C I A L H I G H L I G H T F

New Cases Service Terminated

Number of New and Terminated Civil Servants from 2002 to 200

2002

2003

2004

2005

2006

0 40002000 6000

Growth in Number of Pensioners, Beneficiaries and amount of Retirement Pension from the years 2001 to 200

0 2000

Beneficiaries from the dead

4000 6000 8000 10000 12000 14000

6600 6800 7000 7200 7400 76006400

2002

2003

2004

2005

2006

2002

2003

2004

2005

2006

year 2006 2005 2004 2003 2002

No. of Insured 45127 43262 41707 39783 37690

New cases 3512 2677 3532 5128 3331

Service terminated 1375 1192 1213 3035 1123

Table No. 3

Number of Civil Servants Insured to Law, New & Terminated from the years 2002 to 200

year 2006 2005 2004 2003 2002

Number of Survivors 11705 10610 9732 8942 7418

Dead Pensioners 3394 3191 3009 2845 2677

Beneficiaries from theDead 7666 7431 7314 7196 6822

Amount of Pensions (BD Millions) 65,11 56,9 50,8 42,7 35,4

Table No. 4

Growth in Number of Pensioners, Beneficiaries and amount of Retirement Pensions from the years 2002 to 200 (Civil and Military Sectors)

2002

2003

2004

2005

2006

2002

2003

2004

2005

2006

Page 17: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

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I N A N C I A L H I G H L I G H T FAverage of monthlypensions

percentage%

Categories Number Total of monthly pensions (BD)

Widows 1998 3,645,184 152 35% Sons 1077 1,075,806 83 19% Daughters 2065 2,503,683 101 37% Fathers 54 34,017 52 1%Mothers 177 142,455 67 3%Brothers 50 34,029 57 1%Sisters 213 146,357 57 4%Total 7,1,1 112 100%

Table No. 5

Categories of Beneficiaries, amount of pensions Paid and Average Pensions for the year 200

Reason Male Female Total Percentage

age 146 17 163 11.9% disability 4 25 29 2.1% freewill resignation 295 284 579 42.1%natural mortality 44 19 63 4.6%disciplinary action 17 6 23 1.7%job redundancy 63 7 70 5.1%discharge for nondisciplin. action 25 15 40 2.9%work injury 0 1 1 0.1%minister's pension 2 0 2 0.1%medically unfit 0 2 2 0.1%transfer to the military corps 50 1 51 3.7%early retirement 235 117 352 25.6%Total 1 17 100%

Table No. 6

Number of Pensioners, Classified According to Service Termination reason during the year 200

1%

3%

37%

19%

35%

4%1%

Daughters

Fathesr

Mothers

Brothers

Sisters

Widows

Sons

64%

36% Male

Female

Page 18: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

1

Past Service

Added Propositional Years

Commutations

Borrowers

Pensioners Rights (million Dinars)

2002

0 500

2003

2004

2005

2006

1000 1500 2000

Pension (million Dinars)

2002

2003

2004

2005

2006

0 2000 4000

year 2006 2005 2004 2003 2002

Employees who added their Past Services 508 130 92 179 270

amount 1,298,839 1,212,111 868,730 1,711,986 2,319,390

Employees who addedPropositional years of Service 1388 1296 1509 1869 929

amount 7,731,233 7147683 7386929 10928141 5012840

Table No. 7

Number of Employees Merged their Past Service, and those who added Propositional years of service

year 2006 2005 2004 2003 2002

Commuter Employees 1792 1443 1216 1209 1005

amount 16,196.049 11,231.707 8,804.759 9,074.997 2,478.092

Borrowers 3352 3288 3177 3408 3516

amount 16102704 14386249 11763672 12379938 12657680

Table No. 8

Beneficiaries who received Commutations and Loans

I N A N C I A L H I G H L I G H T F

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Civil SchemeCivil Scheme only covers Bahraini Employees. Non Bahraini Employees only get Work Injury Benefits described later in the document.

Old Age Pension:

Eligibility

The member must satisfy any of the following criteria regarding age and minimum number of years of contributions (N) to qualify for an OAP:

For retirement on or after the normal retirement age of 60, N is 15.

For early retirement at the age of 55 to 59, N is 15. In this case, up to 5 presumptive years will be added to the service period counted in retirement in a way that it doesn’t exceed remaining period to reach the retirement age of 60 and the service period does not exceed 40 years after the addition.

For resignation at the age of 50, N is 15.

For resignation at age less than 50, N is 25 and the pension is subject to reduction factors as given below:

Age at resignation Reduction factor

less than 45 5%

45 to less than 50 2.50%

50 and above No reduction

Benefit Formula

The OAP is payable monthly and is calculated as follows:

OAP= 2% of last two years’ average salary for each year of contribution (max 40).

Social Allowance is also included in the pensionable salary.

Years of contribution is the full number of years spent by the employee in the Government until reaching the age of 60 (or 65 if service is extended). This will be counted from joining the service or reaching the age of 18 if later, to a maximum of 40.

The minimum amount of pension is BD 180 per month for the pensioner and 35 for the beneficiary, provided that the total amount paid to beneficiaries shall not exceed to the member’s pension. The maximum pension allowed is 80% of the last basic salary.

Retirement Gratuity

If employment is terminated and the member does not qualify for OAP, then he receives a retirement gratuity.

Retirement Gratuity = 15% of last year’s salary for each year of contribution

Years of contribution should not be less than one, in which case the member will get return of contribution.

Retirement gratuity is subject to the following early retirement reduction factors.

Service period counted in retirement Reduction factor

less than or equal to 5 25%

More than 5 and less than 10 20%

10 or more and less than 15 15%

15 or more and less than 20 10%

20 or more 5%

Other Gratuities

Service Gratuity

A service gratuity is payable to those members who have service over the maximum years allowed. This additional lump sum benefit is calculated as follows:

15% * last annual salary * years of contribution over 40 (up to a maximum of 7 years)

Last annual salary does not include social allowance.

Extra Gratuity

A gratuity equivalent to one month’s salary is given to an employee whose service has expired and is entitled to a retirement pension, for each year of service spent before reaching the age of 18.

Gratuity of 3%

Each employee who is entitled to an OAP is also eligible to receive a gratuity equal to:

3% of last annual salary * years of contribution

e n s i o n S y s t e m sP

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Last annual salary does not include social allowance.

Years of contribution is the number of full years spent by the member in the government until reaching the age of 60 or 65, if his service is extended, subject to a maximum of 40 years.

Natural Disability Pension

Eligibility

The Disability Pension (DP) benefit is given when employment of the insured is terminated due to occurrence of total disability prior to normal retirement. In this case, there are no conditions to be fulfilled as to the length of service period.

Benefit Formula

DP = 2% of last two years’ basic salary * years of contribution

Basic salary includes social allowance

Years of contribution is the number of full years spent by the member in the government until reaching the age of 60 or 65, if his service is extended.

The minimum amount of pension is BD 180 per month for the pensioner and 35 for the beneficiary, provided that the total amount paid to beneficiaries shall not exceed to the member’s pension. The maximum pension allowed is 80% of the last basic salary.

Survivor Pension (SP)

SP is granted to the eligible dependent upon the death of the member either before receiving pension or upon the death of the retiree. In this case, there are no conditions to be fulfilled as to the length of service period.

The pension is allocated to:

• Dependent Children (50% of the pension allocated to this group)

• Widow or eligible Widower (33% of the pension allocated to this group)

• Dependent parents, brothers and sisters (16.7% of the pension allocated to this group)

If more than one of the above categories exists, the full pension is paid to the beneficiaries, according to the share allocated to each.

If only one category exists, a fraction of the pension is paid to the beneficiaries, unless it is the category of the dependent children and more than one child exist.

In the event of there being more than one entitled person from the same category, the accrued share will be distributed equally among them. If one of the beneficiaries in one of the groups ceases to be eligible, their share is passed on to the other beneficiaries in the group.

The share of the allocated pension shall cease to be paid to:

Any Widow(s), daughters or sister(s) upon remarriage or death

Any son upon attaining the age of 22 or if attending higher education until attaining the age of 26 or until he ceases education, whichever is earlier.

Benefit Formula

SP = 2% of last two years’ basic salary * years of contribution

Basic salary includes social allowance

Years of contribution is the number of full years spent by the member in the government until reaching the age of 60 or 65, if his service is extended.

The minimum amount of pension is BD 35 per month for the beneficiary, provided that the total amount paid to beneficiaries shall not exceed to the member’s pension. The maximum pension allowed is 80% of the last basic salary.

Work Injuries

Work Injuries include injury by one of the occupational diseases as specified by law, injury due to an accident occurring while on duty or occurring while traveling to or from the place of work and finally injury due to exhaustion or fatigue caused by excessive work.

The main benefits paid by PFC are:

• Cash benefits during the treatment period

• Death or permanent total disability

• Permanent partial disabilities of 30% or more

• Permanent partial disabilities of less than 30%

Eligibility

All Bahraini employees of any age who are connected to the state by a permanent relationship governed by legal regulations

Industry trainee and pupils, and student who work during summer holidays

Non-Bahraini employees employed in the government and also by General

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commission and Organizations.

Cash Benefits during the treatment period

Salary Compensation

If the injury prevented the employee from performing his work, and the payment of his salary was stopped as a result, the PFC must compensate him. The amount paid will be equivalent to

Salary before accident – allowances

Benefits in kind

These benefits include the provision of medical services, diagnostic tests, treatment at general or private hospitals and provision of all necessary medicines and medical material.

Transportation cost

The PFC undertakes to pay transportation costs for carrying the injured from his residence to the treatment centre and back.

Death or Permanent Total Disability (PTD)

If the industrial injury results in the death or PTD of the employee, the member or beneficiary is entitled to the following pension

80% * Salary subject to contribution

Basic salary includes social allowance

The minimum amount of pension is BD 180 for the member and BD 35 per month for the beneficiary, provided that the total amount paid to beneficiaries shall not exceed to the member’s pension.

Permanent Partial Disability (PPD) of 30% or more

If the injure results in a PPD estimated to be 30% or more, the injured member will be entitled to an injury pension equal to 80%

* Salary subject to contributions * % of disability

If the disability results in the termination of the employee’s job due to the non-existence of a suitable job, the disability will be considered as a PTD.

Permanent Partial Disability (PPD) of less than 30%

If the injure results in a PPD of less than 30%, the injured member will be entitled to a lump sum compensation equivalent to

80% * salary subject to contribution * % of disability* 36

Death Grant

The death grant is given upon the death of the member

For an active employee, the grant is equal to

Monthly salary (at death) * 6

For a pensioner, the grant is equal to

Monthly pension (at death) * 6

Marriage Grant

The marriage grant is given to each female heir, who is currently receiving a pension, upon marriage. The grant is equal to

Monthly pension * 18

The minimum amount is BD 540 and is paid only once.

Funeral Grant

The funeral grant is given upon the death of the member to the widow, eldest son, or to the beneficiaries at the time of death or to the person who proved to have spent them.

For an active employee, the grant is equal to

Monthly salary (at death) * 3

For a pensioner, the grant is equal to

Monthly pension (at death) * 3

Military SchemeMilitary Scheme covers both Bahraini and Non-Bahraini Employees. Non Bahraini Employees only Lump sum compensation as described later in this document.

Old Age Pension:

Eligibility

The member must satisfy any of the following criteria regarding age and minimum number of years of contributions (N) to qualify for an OAP:

For retirement on or after the normal retirement age of 60, N is 10. In this case 5 presumptive years shall be added to the service.

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For retirement in case of resignation, N is 20.

For retirement for any other reason than resignation N is 15. In this case, if the retirement is between age 55 and 59, up to 5 presumptive years will be added to the service period counted in retirement in a way that it doesn’t exceed remaining period to reach the retirement age of 60 and the service period does not exceed 32 years after the addition.

Benefit Formula

The OAP is payable monthly and is calculated as follows:

OAP= 2.5% of last month’s salary for each year of contribution (max 32).

Social Allowance is also included in the pensionable salary.

Years of contribution is the full number of years spent by the member in the service of defense force or public security until reaching the age of 60 (or 66 if service is extended).

For early retirement, the same conditions apply as for OAP above, provided the member has fulfilled the conditions as stated above for early retirement. No deduction factors apply for early retirement.

The minimum amount of pension is BD 150 per month for the pensioner and 35 for the beneficiary, provided that the total amount paid to beneficiaries shall not exceed to the member’s pension. The maximum pension allowed is 80% of the last basic salary and the minimum pension allowed is 50% of that salary.

Retirement Gratuity

If employment is terminated and the member does not qualify for OAP, then he receives a retirement gratuity.

Retirement Gratuity = 15% of last year’s salary for each year of contribution

Years of contribution should not be less than one, in which case the member will get return of contribution.

Retirement gratuity is subject to the following early retirement reduction factors.

Service period counted in retirement Reduction factor

less than or equal to 5 25% More than 5 and less than 10 20% 10 or more and less than 15 15% 15 or more 10% Other Gratuities

Service Gratuity

A service gratuity is payable to those members who have service over the maximum years allowed. This additional lump sum benefit is calculated as follows:

15% * last annual salary * years of contribution over 32 (up to a maximum of 8 years)

Last annual salary does not include social allowance.

Gratuity of 3%

Each employee who is entitled to an OAP is also eligible to receive a gratuity equal to:

3% of last annual salary * years of contribution

Last annual salary does not include social allowance.

Years of contribution is the full number of years spent by the member in the service of defense force or public security until reaching the age of 60 (or 66 if service is extended).

Natural Disability Pension

Eligibility

The Disability Pension (DP) benefit is given when employment of the insured is terminated due to occurrence of total disability prior to normal retirement. In this case, there are no conditions to be fulfilled as to the length of service period.

Benefit Formula

DP = 2.5% of last years’ basic salary * years of contribution

Basic salary includes social allowance

Years of contribution is the full number of years spent by the member in the service of defense force or public security until reaching the age of 60 (or 66 if service is extended).

The minimum amount of pension is BD 180 per month for the pensioner and 35 for the beneficiary, provided that the total amount paid to beneficiaries shall not exceed to the member’s pension. The maximum pension allowed is 80% of the

last basic salary and the minimum pension allowed is 50% of that salary.

Survivor Pension (SP)

SP is granted to the eligible dependent upon the death of the member either before receiving pension or upon the death of the retiree. In this case, there are

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no conditions to be fulfilled as to the length of service period.

The pension is allocated to:

• Dependent Children (50% of the pension allocated to this group)

• Widow or eligible Widower (33% of the pension allocated to this group)• Dependent parents, brothers and sisters (16.7% of the pension allocated to

this group)

If more than one of the above categories exists, the full pension is paid to the beneficiaries, according to the share allocated to each.

If only one category exists, a fraction of the pension is paid to the beneficiaries, unless it is the category of the dependent children and more than one child exist.

In the event of there being more than one entitled person from the same category, the accrued share will be distributed equally among them. If one of the beneficiaries in one of the groups ceases to be eligible, their share is passed on to the other beneficiaries in the group.

The share of the allocated pension shall cease to be paid to:

Any Widow(s), daughters or sister(s) upon remarriage or death

Any son upon attaining the age of 22 or if attending higher education until attaining the age of 26 or until he ceases education, whichever is earlier.

Benefit Formula

SP = 2.5% of last two years’ basic salary * years of contribution

Basic salary includes social allowance

Years of contribution is the full number of years spent by the member in the service of defense force or public security until reaching the age of 60 (or 66 if service is extended).

The minimum amount of pension is BD 35 per month for the beneficiary, provided that the total amount paid to beneficiaries shall not exceed to the member’s pension. The maximum pension allowed is 80% of the last basic salary and the minimum pension allowed is 50% of that salary.

Work Injuries

Work Injuries include injury by one of the occupational diseases as specified by law, injury due to an accident occurring while on duty or occurring while traveling to or from the place of work and finally injury due to exhaustion or

fatigue caused by excessive work.

The main benefits paid by PFC are:

• Cash benefits during the treatment period

• Death or permanent total disability

• Permanent partial disabilities of 30% or more

• Permanent partial disabilities of less than 30%

Eligibility

All Bahraini employees of any age who are connected to the state by s permanent relationship governed by legal regulations

Industry trainee and pupils, and student who work during summer holidays

Non-Bahraini employees employed in the government and also by General commission and Organizations.

Cash Benefits during the treatment period

Salary Compensation

If the injury prevented the employee from performing his work, and the payment of his salary was stopped as a result, the PFC must compensate him. The amount paid will be equivalent to

Salary before accident – allowances

Benefits in kind

These benefits include the provision of medical services, diagnostic tests, treatment at general or private hospitals and provision of all necessary medicines and medical material.

Transportation cost

The PFC undertakes to pay transportation costs for carrying the injured from his residence to the treatment centre and back.

Death or Permanent Total Disability (PTD)

If the industrial injury results in the death or PTD of the employee, the member or beneficiary is entitled to the following pension

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80% * Salary subject to contributions

Salary is basic monthly salary received by the member

The minimum amount of pension is BD 180 for the member and BD 35 per month for the beneficiary, provided that the total amount paid to beneficiaries shall not exceed to the member’s pension.

Permanent Partial Disability (PPD) of 30% or more

If the injure results in a PPD estimated to be 30% or more, the injured member will be entitled to an injury pension equal to

80% * Salary subject to contributions * % of disability

If the disability results in the termination of the employee’s job due to the non-existence of a suitable job, the disability will be considered as a PTD.

Permanent Partial Disability (PPD) of less than 30%

If the injure results in a PPD of less than 30%, the injured member will be entitled to a lump sum compensation equivalent to

80% * salary subject to contribution * % of disability* 36

Non Bahraini Gratuity

Upon completion of service, the Non Bahraini member is entitled to the following compensation:

15% * last annual salary * years of contribution

Years of contribution is the number of years spent by the member in the military service until reaching the age of 60. This is calculated from the date of joining service.

Death Grant

The death grant is given upon the death of the member

For an active employee, the grant is equal to

Monthly salary (at death) * 6

For a pensioner, the grant is equal to

Monthly pension (at death) * 6

Marriage Grant

The marriage grant is given to each female heir, who is currently receiving a pension, upon marriage. The grant is equal to

Monthly pension * 18

The minimum amount is BD 540 and is paid only once.

Funeral Grant

The funeral grant is given upon the death of the member to the widow, eldest son, or to the beneficiaries at the time of death or to the person who proved to have spent them.

For an active employee, the grant is equal to

Monthly salary (at death) * 3

For a pensioner, the grant is equal to

Monthly pension (at death) * 3

Death Compensation

In the event of death of an officer or a military person, one time compensation shall be paid to the beneficiaries equivalent to three months’ salary.

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CONTENTS

25 Report of the auditors

26 Statement of Net Assets

27 Income Statement

28 Statement of Cash Flows

29 Statement of Changes in Scheme Members Funds

30 Notes to the 2006 Financial Statements

F I N A N C I A L S T A T E M E N T S

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RE P O R T O F T H E A U D I T O R S19 JULY 2007

REPORT OF THE AUDITORS TO THE BOARD OF DIRECTORS 28 June 2007

The Pension Fund Commission Manama, Kingdom of Bahrain

Report on the financial statements

We have audited the accompanying financial statements of The Pension Fund Commission (“the Fund”), which comprise the statement of net assets as at 31 December 2006, and the income statement, the statement of cash flows and the statement of changes in scheme members’ funds for the year then ended, and a summary of significant accounting policies and other explanatory notes.

Responsibility of the directors for the financial statements

The directors of the Fund are responsible for the preparation and fair presen--tation of these financial statements in accordance with International Financial Reporting Standards. This responsibility includes designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatements, whether due to fraud or error; selecting and applying appropriate accounting policies; and mak--ing accounting estimates that are reasonable in the circumstances.

Auditors’ responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Stan--dards on Auditing. Those standards require that we comply with relevant ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on our judgment, including the assessment of the risks of material mis--statement of the financial statements, whether due to fraud or error. In mak--ing those risk assessments, we consider internal controls relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the pur--pose of expressing an opinion on the effectiveness of the entity’s internal control.

An audit also includes evaluating the appropriateness of accounting principles used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropri--ate to provide a basis for our audit opinion.

Opinion

In our opinion, the financial statements present fairly, in all material respects, the financial position of the Fund as at 31 December 2006, the results of its opera--tions and its cash flows for the year then ended in accordance with International Financial Reporting Standards.

Without qualifying our opinion, we draw attention to Note 2 to the financial statements which indicates that the unfunded actuarial deficit at 31 December 2006 amounted to BD 2,453,186,904 (2005: 2,374,770,389). The management of the Fund is currently in the process of reviewing the unfunded actuarial deficit and considering options to cover this shortfall.

Report on other legal and regulatory requirements

In addition, in our opinion, the Fund has maintained proper accounting records and the financial statements are in agreement therewith. We are not aware of any violations of the Pension Law 13/1975 and The Amiri Decrees 11/1976 (as amended) having occurred during the year that might have had a material effect on the business of the Fund or on its financial position as at 31 December 2006. Satisfactory explanations and information have been provided to us by the man--agement in response to all our requests.

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S T A T E M E N T O F N E T A S S E T Sas of 31 December 2006 Bahrain Dinars

ASSETS Notes 200 2005

Bank balances and cash 4 687 430Term deposit with bank s 397,509,726 381,398,923Loans to financial institutions 6 18,850,000 18,850,000Scheme members’ loans 7 31,368,995 27,677,333Early extinguishment loans 8 105,447,390 87,392,122Investments Available for sale investments 9 697,111,092 626,299,846 Held-to-maturity investments 10 139,712,150 153,617,450 Investment in associates 11 56,465,343 51,284,170 Investment property 12 8,767,036 6,280,381Account receivables and prepayments 13 47,019,292 34,447,740Property and equipment 14 1,994,247 1,933,3

TOTAL ASSETS 1,504,245,95 1,389,181,7LIABILITIESBank balances 4 (1,687,573) (1,088,575)Accounts payables and accrued liabilities 15 (2,245,289) (2,141,600)

NET ASSETS 1,500,313,09 1,385,951,61 6 1 SCHEME MEMBERS’ FUNDS Scheme members’ funds 1,136,811,81 1,050,533,01 9 1Investment fair value reserve 357,688,575 329,781,238 Revaluation reserve 5,812,702 5,637,362

TOTAL SCHEME MEMBERS’ FUNDS (page 7) 1,500,313,09 1,385,951,61 6 1

Ahmed bin Mohammed Al-Khalifa Rashid Ismail Al-MeerChairman Director General and Member of the Board

The Board of Directors approved the financial statements consisting of pages 4 to 28 on 28 June 2007.

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I I N C O M E S T A T E M E N T for the year ended 31 December 2006 Bahraini dinars

Notes 200 2005CONTRIBUTION AND BENEFITS Pension contributions 16 84,603,443 78,225,434 Past and assumed services income 19,568,680 10,681,484 Social allowances compensation 4,802,521 4,267,406 Transfer from other Pension Funds 422,165 826,054

Total contributions 109,396,809 94,000,378Total pension benefits 17 (94,885,786) (86,056,414)

Net income from pension services 14,511,023 7,943,964

OTHER INCOME Net investment income 18 61,043,806 44,698,418 Share of associates companies’ profits 11 4,013,368 4,374,258 Interests on loans 19 6,447,959 5,687,201 Other operating income 2,217,987 1,705,137

Total income ,2,1 64,408,978

EXPENSES Staff costs 20 2,465,369 2,702,874 Consumables and services 766,721 608,400 Depreciation 14 194,476 228,461

Total expenses ,2, 3,539,735

Net surplus for the year transferred to scheme members’ funds ,07,77 60,869,243

Ahmed bin Mohammed Al-Khalifa Rashid Ismail Al-MeerChairman Director General and Member of the Board

The financial statements consist of pages 4 to 28.

The Board of Directors approved the financial statements consisting of pages 4 to 28 on 28 June 2007.

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S T A T E M E N T O F C A S H F L O W Sfor the year ended 31 December 2006Bahraini dinars

200 2005OPERATING ACTIVITIES Net surplus for the year 84,807,577 60,869,243

Adjustments Depreciation 194,476 228,4 0

Fair value adjustment to investment properties (2,486,655) (596,374) Provision for impairment in investments (3,359,179) (2,794,752) Dividends for the year (21,623,892) (17,789,372) Interest income (28,785,239) (20,550,771) Net gains from sale of AFS (3,434,530) (1,177,872) Provision for impairment in deposits (2,876,368) (916,325)Share of associate company’s profits, net of dividends (2,396,622) (3,525,448

20,039,568 13,746,789 Changes in operating assets and liabilities: Accounts receivables and prepayments (4,870,292) (2,675,844) Accounts payable and accrued expenses 717,019 4,598,821

Early extinguishment loans (18,055,268) (10,424,a146) Scheme members’ loans (3,691,662) (3,718,482) Previous pension scheme – net of payments (126,122) (114,354)

Cash flows (used in)/from operating activities (5,986,757) 1,412,784

INVESTING ACTIVITIES Purchase of property and equipment (255,332) (139,756) Interest income received 23,137,074 15,488,533 Dividends received 20,554,822 17,789,372Proceeds from available for sale investments 49,351,262 16,344,727 Purchase of available for sale investments (88,070,673) (21,044,014) Proceeds from held-to-maturity investments 59,611,146 8,169,273 Purchase of held-to-maturity investments (45,705,848) (11,028,90

Cash flows from investment activities 1,22,1 2,7,227

TOTAL NET CASH FLOWS IN THE YEAR 12,, 2,2,011

CASH AND CASH EQUIVALENTS at beginning of year 388,396,243 361,404,232

CASH AND CASH EQUIVALENTS at 1 December 01,01,7 ,,2

CASH AND CASH EQUIVALENTS per balance sheet Bank balances and cash 687 430 Bank credit balances (1,687,573) (1,088,575) Term deposits with banks 402,718,823 389,484,388

01,01,7 ,,2

The financial statements consist of pages 4 to 28.

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S T A T E M E N T O F C H A N G E S I N S C H E M E M E M B E R S ' F U N Dfor the year ended 31 December 2006 Bahrain Dinars

200

CURRENT SCHEME: Balance at 1 January 329,781,238 5,637,362 1,050,083,634 1,385,502,234 Available for sale investments Change in fair value of available for sale investments 38,590,317 - - 38,590,317 Transfers to income statement on sale of available for sale investments (9,522,191) - - (9,522,191) Net Change of fair value reserve for available for sale investments 29,068,126 - - 29,068,126 Change in fair value of investments in associates (1,160,789) - - (1,160,789) Share of changes in revaluation reserve of associates - 175,340 - 175,340 Net gains recognized directly in members’ fund 27,907,337 175,340 - 28,082,677 Transferred balance from old pension scheme (note 13) - - 1,597,353 1,597,353 Net surplus for the year transferred to current pension scheme – 2006 - 84,807,577 84,807,577

Balance at 31 December 357,688,575 5,812,702 1,136,488,564 1,499,989,841

PREVIOUS SCHEME: Balance at 1 January - - 449,377 449,377 Payment on retirement scheme - - (135,511) (135,511) Interest for the year - - 9,389 9,389

Balance at 31 December - - 323,255 323,255

Total balance at 1 December 7,,7 ,12,702 1,1,11,1 1,00,1,0

The financial statements consist of pages 4 to 28.

Revaluation reserve

Investment fair value reserve

Members’ funds

Total

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S T A T E M E N T O F C H A N G E S I N S C H E M E M E M B E R S ' F U N Dfor the year ended 31 December 2006 Bahrain Dinars

200

CURRENT SCHEME: Balance at 1 January 263,105,350 5,308,579 989,214,391 1,257,628,320Available for sale investments Change in fair value of available for sale investments 67,996,332 - - 67,996 Transfers to income statement on sale of available for sale investments (1,353,537) - - (1,353,537) Net Change of fair value reserve for available for sale investments 66,642,795 - - 66,642,795 Change in fair value of investments in associates 33,093 - - 33,093 Share of changes in revaluation reserve of associates - 328,783 328,783 Net gains recognized directly in members’ fund 66,675,888 328,783 - 67,004,671 Net surplus for the year transferred to current pension scheme – 2006 60,869,243 60,869,243 Share of changes in revaluation reserve of associates Balance at 31 December 2,71,2 ,7,2 1,00,0, 1,,02,

PREVIOUS SCHEME: Balance at 1 January - - 563,731 563,731 Payment on retirement scheme - - (129,605) (129,605) Interest for the year 15,251 15,251

Balance at 31 December - - 449,377 449,3

Total balance at 1 December 2,71,2 ,7,2 1,00,,011 1,,1,11

The financial statements consist of pages 4 to 28.

Revaluation reserve

Investment fair value reserve

Members’ funds

Total

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NO T E Sto the 2006 finanacial statementsBahrain Dinars

1 STATUS AND OPERATIONS

The Pension Fund Commission (“the Fund”) was formed on 1 October 1975 and is responsible for the management of Funds to provide retirement pensions and other related benefits to civil service employees of the Bahrain Government, military employees of the Bahrain Defence Force and the employees of the Public Security Forces. The Fund organises the payment of retirement pensions and related benefits to civil servants and to military and public security forces in accordance with Pension Law No. 13 of 1975 and Amiri Decree No. 11 of 1976. The Fund is a defined benefits scheme. The financial statements show the consolidated financial position of the civil and military funds.

2 ACTUARIAL POSITION

An independent actuarial valuation of the Fund was carried out as of 31 December 2006. The calculations are made separately for Civil and Military Funds. The detailed individual data with reference data 31 December 2006 were used in calculating the actuarial reserve for both civil fund and military fund separately. The method used to calculate the actuarial reserve is the Projected Unit Method. The actuarial valuations as of 31 December 2006 and as of 31 December 2005 have reported the existence of unfunded actuarial liabilities. The Government of the Kingdom of Bahrain undertakes to meet any future unfunded liabilities of the Fund as they fall due.

200 2005 Scheme Members Funds 1,500,313,096 1,385,951,611

Actuarial present value of promised benefits (3,953,500,000) (3,760,722,000)

ACTUARIAL DEFICIT (2,,1,0) (2,374,770,389)

The actuarial position has been calculated based on 5% assumed long term investment return.

SIGNIFICANT ACCOUNTING POLICIES

(a) Statement of compliance

The financial statements have been prepared in accordance with International Financial Reporting Standards (‘IFRS’) and the provisions of Pension Law No. 13 of 1975 and Amiri Decree No. 11 of 1976.

(b) Basis of preparation

The financial statements are prepared on the historical cost basis except for available-for-sale investments and investment properties which are stated at their fair value.

The accounting policies applied by the Fund are consistent with those used in the previous year.

(c) Investment in associates

Associates are those enterprises in which the Fund has significant influence, but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights. The financial statements include the Fund’s share of the total recognised gains and losses of associates on an equity accounted basis, from the date that significant influence commences until the date that significant influence ceases. When the Fund’s share of losses exceeds its interest in an associate, the Fund’s carrying amount is reduced to nil and recognition of further losses is discontinued except to the extent that the Fund has incurred legal or constructive obligations or made payments on behalf of an associate.

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3 Significant accounting policies (continued)

(d) Financial instruments

(i) Classification

• Available-for-sale investments are financial assets that are not held for trading purposes or held to maturity. Available-for-sale investments include quoted and unquoted equity investments and investments in managed funds.

• Held-to-maturity assets are financial assets with fixed or determinable payments and fixed maturity dates that the Fund has the intent and ability to hold to maturity.

(ii) Recognition

• The Fund recognises available-for-sale investments when it becomes entitled to ownership. This is determined based on payments made to acquire the investments.

• Held-to-maturity assets are recognised on the day they are transferred to/from the Fund.

(iii) Measurement

• Financial instruments are measured initially at cost, including transaction costs. Subsequent to initial recognition all available-for-sale investments and investments at fair value through the income statement are re-measured at fair value.

• Held-to-maturity assets are measured at cost less any impairment allowances.

(iv) Fair value measurement principles

• Unquoted investments

Investments for which there is no quoted market price or other appropriate methods from which to derive reliable fair values, are stated at cost less impairment allowances.

• Quoted investments

Fair values for quoted investments are their market bid price.

(v) Gains and losses on subsequent measurement

Gains and losses arising from a change in the fair value of available-for-sale investments are recognised directly as a separate component of scheme members’ funds. When the investments are sold, impaired, collected or otherwise disposed of the cumulative gain or loss recognised in the scheme members’ funds is transferred to the income statement.

(e) Investment property

Investment properties comprise of investment in land. The Fund uses the fair value model and remeasures the investment properties at fair value with the resultant unrealised gain or loss being taken to the income statement.

For investment properties, fair value is determined on the basis of independent professional valuations.

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3 Significant accounting policies (continued)

(f) Cash in hand and at bank

Comprise cash on hand and short-term deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

(g) Scheme members’ loans

Scheme members’ loans represent loans given to members who have completed not less than five years of service as of the loan application date, in accordance with the lending scheme for military and civilian personnel and H.E. The Minister of Finance and National Economy resolution No. 2 of 1993. They are stated at cost less provision for impairment, if any.

(h) Early extinguishment loans

Early extinguishment loans represent loans given to eligible members who have worked for the civil service, the military or public security forces. Only civil service employees with at least 25 years of service and military employees with 20 years of service are entitled for the loan in accordance with Amiri Decree No. 9 of 1986 and Amiri Decree No. 20 of 1991 respectively. They are stated at cost less provision for impairment, if any.

The carrying amount of loan balances is written off as pension benefit expenditure in the event of death of a member in accordance with the Pension Law.

(i) Loans to financial institutions These are stated at cost less provision for impairment, if any.

(i) Property and equipment

I) Recognition

Items of property and equipment are stated at cost less accumulated depreciation and impairment losses, if any. The assets’ residual values and useful lives are reviewed and adjusted, if appropriate, at each balance sheet date. An asset’s carrying amount is written down immediately to its residual amount if the carrying amount of the asset is greater than its estimated recoverable amount.

The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. When an item of property and equipment is sold or discarded, the respective cost and accumulated depreciation relating thereto are eliminated from the balance sheet, the resulting gain or loss being recognized in the income statement.

II) Subsequent cost

The Fund recognises in the carrying amount of an item of property and equipment the cost of replacing part of such an item when that cost is incurred if it is probable that the future economic benefits embodied with the item will flow to the Fund and the cost of the item can be measured reliably. All other costs are recognised in the income statement as an expense as incurred.

III) Depreciation

Depreciation on properties and equipments is provided on a straight -line basis at annual rates which are intended to write-off the cost of the assets, less estimated realisable value at the end of the useful life of the item, over the useful life of the assets.

The useful lives of different categories of property and equipment are as under:

Building Computers Furniture, equipment and fixtures

20 years5 years5 year

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3 Significant accounting policies (continued)

(k) Impairment of assets

The carrying values of assets are assessed at each balance sheet date to ascertain whether there is any indication of impairment. If the estimated recoverable amount in respect of an asset is less than its carrying amount, the carrying amount is reduced to its estimated recoverable amount by recognising an impairment loss. Impairment losses are charged to the income statement.

(l) Receivables

Receivables are stated at cost, less provision for impairment. A provision for impairment of trade receivables is established when there is objective evidence that the Fund will not be able to collect all amounts due according to the original terms of receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation, and default or delinquency in payments are considered indicators that the receivable is impaired. A provision is made when the carrying amount of the asset exceeds the present value of the estimated future cash flows, discounted at the effective interest rate. The amount of the provision is recognised in the income statement.

Contributions receivable are accounted for on an accruals basis in accordance with Pension Law No. 13 of 1975 and Amiri Decree No. 11 of 1976, as amended.

(m) Accounts payable and accrued expenses

Liabilities are recognised for amounts to be paid in the future for services received, whether billed or not. Benefits payable are recognised in the financial statements on an accruals basis in accordance with Pension Law No. 13 of 1975 and Amiri Decree No. 11

of 1976, as amended.

(n) Income recognition

Pension contributions are accounted for in accordance with Pension Law No. 13 of 1975 and Amiri Decree No. 11 of 1976, as amended, based on salaries paid to government employees during the year.

Interest on early extinguishment loans and scheme members’ loans is recognised in the income statement on an accrual basis. Income from past and assumed services is recognised in the year of purchase of services pertaining to prior year by the members. Interest income on term deposits with banks and bonds is recognised on a time apportioned basis taking into account the principal outstanding and the

rates applicable. Dividend income is recognised when the right to receive dividend is established.

(o) Pension benefits

Benefits are recognised in the financial statements on an accrual basis.

(p) General and administrative expenses

General and administrative expenses representing salaries and other related costs are accounted for on an accruals basis.

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3 Significant accounting policies (continued)

(q) Civil Retirement Scheme - old scheme

This scheme was previously operative and was suspended upon the issuance of Pension Law No. 13 of 1975 and Amiri Decree No. 11 of 1976. In accordance with these two laws, scheme members, upon retirement, have the following two options with regard to their entitlement to pension benefits under the scheme:

1- To be treated in accordance with the current scheme without liquidating their dues; or 2- To liquidate their dues at compounded interest, at a rate of 3% per annum, with a deduction in their pension salary of an amount equal to 1/150 of the

amount paid without affecting the minimum and maximum salary levels, as per the law. The balance, which the pensioners forego, is treated as income in the financial statements of the Fund. Upon the deaths of the pensioners, the beneficiaries

of these pensioners are not entitled to any benefits that are normally due to pensioners.

(r) Employee’s end of service benefits

The Fund provides for end of service benefits determined in accordance with the Civil Service Law for non-Bahraini employees. Bahraini employees are covered under the Fund scheme.

(s) Investment fair value reserve

Gains or losses arising on re-measurement of available-for-sale investments, are recognised in the investment fair value reserve. In the case of any indication of impairment, any gains or losses previously recognised in investment fair value reserve are transferred to the income statement.

(t) Financial instruments

Financial instruments include deposits, cash, investments, loans to financial institutions, scheme members’ loans, early extinguishment loans, accounts payable and some other assets and liabilities.

(u) Foreign currencies

(i) Functional and presentation currency Items included in the financial statements of the Fund are measured using the currency of the primary economic environment in which the Fund operates

(the functional currency). The financial statements are presented in Bahraini Dinars (“BD”), which is the Fund’s functional and presentation currency.

(ii)Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign

exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the income statement. Translation differences on non-monetary items classified as available-for-sale financial assets are included in investments fair value reserve.

BANK BALANCES AND CASH

200 2005 Cash in hand 687 430

Balances with National Bank of Bahrain (1,7,7) (1,088,575)

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5 TERM DEPOSITS WITH BANKS

200 2005

Central Bank of Bahrain – Call account 949,228 6,808,875 National Bank of Bahrain B.S.C. – Fixed deposit 37,143,770 48,256,000 National Bank of Bahrain B.S.C. – Call account 27,967,481 28,343,243 Bank of Bahrain and Kuwait B.S.C. 33,523,441 37,066,457 Ahli United Bank B.S.C. 24,655,510 28,994,161 Bahrain Saudi Bank B.S.C. 18,599,640 15,817,859 Gulf International Bank B.S.C. (c) 19,675,955 17,310,000 Investcorp Bank B.S.C. – Fixed deposit 27,144,000 27,144,000 Investcorp Bank B.S.C. – Call account 1,073,187 1,281,023 Arab Banking Corporation B.S.C. 15,926,687 17,342,000 Bahrain Middle East Bank B.S.C. 8,572,005 10,714,529 HSBC Bank Middle East 19,717,983 9,131,353 Bahrain International Bank B.S.C. 1,141,966 4,625,530 Albaraka Islamic Investment Bank B.S.C. 7,183,207 6,786,000 ARCAPITA Bank B.S.C. (c) 9,425,000 14,703,000 Shamil Bank of Bahrain B.S.C. 15,955,137 15,080,000 Standard Chartered Bank 21,535,575 14,499,964 Bank Muscat S.A.O.G. 16,197,674 15,417,000 Kuwait Finance House B.S.C. (c) 18,215,258 10,090,437 Taib Bank 11,310,000 4,369,283 Gulf Finance House B.S.C. 2,676,093 10,651,784 Bahrain Islamic Bank B.S.C. 11,644,074 15,080,000 Arab Bank 15,676,834 14,885,000 Citi Bank 14,380,848 15,086,890 Housing Bank For Trade and Finance 5,655,000 - BNP Paribas 3,919,365 - Kuwait National Bank 9,029,785 - ICICI 3,824,120 - 402,718,82 389,484,38 3 8

Provision for impairment (5,209,097) (8,085,465)

397,509,726 381,398,923

Provision for impairment relates to deposit with Bahrain Middle East Bank B.S.C. and Bahrain International Bank B.S.C. Suspended interest relating to the fixed deposit with Bahrain Middle East Bank B.S.C. amounting to BD 123,701 (2005: BD 537,128) has not been accrued in the income statement but recorded in a memorandum account.The deposits have effective interest rates ranging as follows: 200 2005 % % Bahraini Dinars 4.55 – 5.31 2.40 – 4.46 US Dollars 4.17 – 6.00 1.30 – 4.26Euro 2.93 – 3.66 - Sterling Pounds 4.57 – 5.25 4.40 – 4.85

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LOANS TO FINANCIAL INSTITUTIONS

200 2005

oans to financial institutions 22,620,000 22,620,000

Provision for impairment (3,770,000) (3,770,000)

1,0,000 18,850,000

Provision for impairment relates to a loan advanced to Bahrain Middle East Bank B.S.C.

These loans have maturities ranging from 2008-2016 and are denominated in US Dollars with effective interest rates between 5.36% – 8.00% (2005: 2.12635% – 8.00%).

7 SCHEME MEMBERS’ LOANS

200 2005

Scheme members’ Loans 31,562,777 27,871,115

Provision for impairment (193,782) (193,782)

1,, 27,677,333

Scheme members’ loans are granted to scheme members, covered by Pension Law No. (13) of 1975 and Amiri Decree No. (11) of 1976, who have completed not less than five years service as of the loan application date. These loans are repayable within 4 years. During the year, loans amounting to BD 46,703 (2005: BD 34,539) were written off due to borrowers’ death (note 17).

EARLY EXTINGUISHMENT LOANS

200 2005

Early extinguishment Loans 106,070,125 88,014,857

Less: Provision for doubtful loan balances (622,735) (622,735)

10,7,0 87,392,122

Early extinguishment loans are granted to eligible members, employees and pensioners, who have completed the required period of service to be entitled to pension salaries, assuming their services were terminated by resignation at the date of submission of the application for early extinguishment loans. The loans are repayable in 5, 10 or 15 years in equal monthly instalments. These loans are secured by scheme members’ pension contributions. During the year, loans amounting to BD 211,145 (2005: BD 42,888) were written off due to borrowers’ deaths (note 17).

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Quoted local Unquoted Quoted Unquoted Quoted Investments local managed managed managed Investments funds- funds- funds-local International International 200 At 1 January 340,091,689 27,908,153 109,182,197 60,882,551 12,920,553 0,,1 Acquisitions during the year 3,758,264 1,071,317 6,708,168 9,506,262 - 21,0,011 Disposals during the year - - (4,547,176) (10,619,679) - (1,1,) Reclassification 24,989,252 (24,989,252) - - - - Impairment changes during the year - (543,722) 1,429,474 1,909,000 - 2,7,72

Fair value changes during the year 48,212,042 - 14,182,474 2,485,690 1,762,589 ,2,7 Total 17,01,27 ,, 12,,17 ,1,2 1,,12 2,2,

Quoted local Unquoted Quoted Unquoted Quoted Total Investments local managed managed managed Investments funds- funds- funds- local International International 200 At 1 January 417,051,247 3,446,496 126,955,137 64,163,824 14,683,142 2,2,

Acquisitions during the year 1,708,412 486,875 80,738,228 1,367,158 - ,00,7 Disposals during the year - (387,443) (28,583,966) (16,194,516) (750,807) (,1,72)Impairment changes during the year - - 556,218 2,802,961 - ,,17

Fair value changes during the year 28,487,304 - (581,189) 1,741,561 (579,550) 2,0,12

Total 7,2, ,,2 17,0,2 ,0, 1,2,7 7,111,02

AVAILABLE FOR SALE INVESTMENTS

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10 HELD TO MATURITY INVESTMENTS

200 2005

interest rates interest rates Local development bonds - - 3.73 – 4.38 9,760,397Foreign bonds 4.00 – 5.25 28,370,250 4.00 – 5.25 28,370,249 Commercial bonds 5.34 – 5.91 11,310,000 1.25 – 6.05 14,837,404 Sukooks 3.75 – 5.57 100,031,900 3.75 – 6.00 100,649,400

1,712,10 153,617,450

11 INVESTMENTS IN ASSOCIATES

The Group has the following investments in associates: 200 2005

At 1 January 51,284,170 47,396,846Investments acquired during the year 3,770,000 -Share of profits for the year 4,013,368 4,374,258Share of changes in fair value of available-sale- investments held by the associates (1,160,789) 33,093Share of changes in revaluation reserve held by the associates 175,340 328,783Less: Dividend received (1,616,746) (848,810)

Net asset value at 31 December ,, 1,2,170

In applying the equity method, the audited financial statements as of 31 December 2006 have been used, which included the following data:

200

Company Ownership Total assets Total liabilities TotalRevenues NetProfit (loss)

Securities and Investment Company BSC (c) 22.60% 57,119,000 28,450,000 6,581,000 4,045,000 Bahrain Development Bank BSC (c) 33.33% 56,464,000 42,674,000 1,410,000 431,000 Solidarity Company BSC (c) 20.00% 227,133,000 59,721,000 15,150,000 5,354,000 National Hotels Company BSC 32.15% 42,506,487 6,216,870 3,356,389 3,133,621 Bahrain International Golf Course Company BSC (c) 21.43% 8,491,749 561,762 38,254 (1,063,061) Gulf Diabetes Specialist Center BSC (c) 28.00% 3,170,172 924,488 571,590 (365,960) Seef Properties BSC (c) 21.00% 72,796,347 5,209,715 8,023,344 6,579,488 Bahrain Car Parks Company BSC * 52.60% 11,527,313 343,049 500,153 848,995

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11 Investments in Associates - (continued)

200

Company Total Total Total Net Ownership Assets liabilities Revenues Profit (loss)

Securities and Investment Company BSC (c) 22.60% 42,713,000 14,171,000 166,000 7,639,000

Bahrain Development Bank BSC (c) 33.33% 51,742,000 38,383,000 966,000 206,000

Solidarity Company BSC (c) 20.00% 138,942,000 24,170,000 10,328,000 347,000

National Hotels Company BSC 32.15% 39,288,202 3,946,973 2,854,255 3,031,274

Bahrain International Golf Course Company BSC (c) 21.43% 9,697,257 519,262 29,815 (242,667)

Gulf Diabetes Specialist Center BSC (c) 23.33% 4,113,478 1,796,692 596,328 (911,643)

Seef Properties BSC (c) 21.00% 67,128,391 2,583,502 7,248,257 5,726,091

Bahrain Car Parks Company BSC * 52.60% 11,519,876 298,975 311,599 1,360,379

*During 1981, the Fund acquired 52.6% of the share capital of Bahrain Car Parks Company BSC (BCPC), a public shareholding company incorporated in the Kingdom of Bahrain. BCPC is engaged in construction and operations of car parks. Although the Fund holds 52.6% of its share capital of BCPC, it is being treated as an associate rather than a subsidiary due to lack of control over the affairs of BCPC. The Fund does however have significant influence over the affairs of BCPC.

12 INVESTMENT PROPERTY

200 2005

Fair value:

Balance at 1 January 6,280,381 5,684,007

Fair value adjustment 2,486,655 596,374

Balance at 31 December ,77,0 ,20,1

Investment properties were valued by independent property valuer in December 2006.The fair value of land includes an amount of BD 6,005,022 (2005: 4,180,984) relating to the Fund’s share of plots of land owned in the ratio of 60% and 40% between the General Organisation for Social Insurance (Bahrain) and the Fund respectively.

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13 ACCOUNTS RECEIVABLES AND PREPAYMENTS

200 2005 Past and assumed services benefit receivable 34,891,870 25,553,452 Receivables from old pension scheme 1,597,353 - Interest receivable 5,729,904 5,062,240 Investments receivable 983,782 - Contributions receivable 1,670,846 2,145,743 Social allowance contribution receivable 112,955 129,638 Non-Bahrainis’ work injury receivable 54,990 73,625 Other 1,977,592 1,483,042

7,01,22 34,447,740

Receivables from old pension scheme represent the amounts due from old pension scheme members who decided, upon retirement, with regard to their entitled pension benefits, to liquidate their dues at compounded interest, at a rate of 3% per annum, with a deduction in their pension salary of an amount equal to 1/150 of the amount paid without affecting the minimum and maximum salary levels, as per the law. Until 31 December 2006, the Fund maintains the outstanding receivables as memorandum item in the accounting records and treats any receipts as income in the income statement. With effect 31 December 2006, the Fund recognized all outstanding receivables totalled BD 1,597,353 as at 31 December 2006 and credited the same amount to the members’ fund in order to be in line with the best accounting practice and proper control over receivables.

Any receipts subsequent to 31 December 2006 will be treated as reduction in receivables rather than as income as it is currently accounted for.

14 PROPERTY AND EQUIPMENT

Freehold land Buildings Capital work- Computers Furniture, Total in-progress equipment and fixturesCost At beginning of year 649,761 2,362,003 923,871 261,889 404,182 4,601,706Additions - - 181,314 43,391 30,627 255,332

At 31 December 649,761 2,362,003 1,105,185 305,280 434,809 4,857,03

Depreciation At beginning of year - 2,165,131 - 197,968 305,216 2,668,315 Charge for the year - 118,100 - 27,154 49,222 194,47

At 31 December - 2,283,231 - 225,122 354,438 2,862,

Net carrying value:

At 1 December 200 649,761 78,772 1,105,185 80,158 80,371 1,994,247

At 1 December 200 649,761 196,872 923,871 63,921 98,966 1,933,391

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15 ACCOUNTS PAYABLES AND ACCRUED LIABILITIES

200 2005

Accrued pension expenses 1,0,2 687,802 Employees’ leave entitlements 1,77 282,000 Accrued pension benefits and uncashed cheques , 918,359 Other accrued expenses 1, 110,714 Other , 142,725

2,2,2 2,11,00

16 PENSION CONTRIBUTIONS

200 2005 Contributions from: Basic salaries 7,10,1 72,215,518 Social allowances ,,02 5,584,271 Work injuries 7,007 425,645

,0, 7,22,

17 PENSION BENEFITS

200 2005 Retirement pensions ,,7 57,981,141 Lump-sum compensation 1,2,071 19,446,660 Social allowance paid ,0,2 4,271,037 Previous years’ retirement pensions 2,0,12 2,981,403 Death grants 1,0,017 971,487 Work injury payments ,2 302,420 Loan installments written off due to death: Scheme members’ loans (note 7) ,70 34,539 Early extinguishment loans (note 8) 211,1 42,888 Past and assumed services ,270 9,588

Interest due on former pension scheme , 15,251

,,7 ,0,1

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18 NET INVESTMENT INCOME

200 2005 Income from investment securities – local 19,094,287 16,213,717 Income from investment securities – overseas 7,559,433 6,117,874 Income from bonds and treasury bills 5,997,229 5,833,875 Income from deposits 19,747,972 12,234,378 Fair value adjustment to investment properties 2,486,655 596,374 Provision for impairment in investments (net) 6,235,550 3,711,077 Other (77,320) (8,877)

1,0,0 ,,1

19 INTEREST ON LOANS

2006 200 2005 Interest on early extinguishment loans ,854,706 4,262,932 Interest on scheme members’ loans 1,593,253 1,424,269

,7, ,7,201

20 STAFF COSTS

200 2005 Wages and salaries 1,559,817 1,863,579 Provision for employees’ end of service benefits 65,244 44,392 Other employee costs 840,308 794,903

2,, 2,702,7

21 MOVEMENT IN PROVISION FOR INVESTMENTS AND TERM DEPOSITS

Term Available-for- Total Total deposits sale investment 200 2005 At beginning of year 8,085,465 6,100,357 14,185,822 17,896,899 Release for the year (2,876,368) (3,359,179) (6,235,547) (3,711,077)

At 31 December ,20,07 2,71,17 7,0,27 1,1,22

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22 EARLY RETIREMENT PROGRAM FOR EMPLOYEES

During 2005, The Fund has proposed to its employees an early retirement program according to the Board of Director’s approval. 40 employees have already benefited from that program in 2005 and another 9 employees have benefited from the same program in 2006.The total cost for the program in 2006 was BD 239,947 (2005: BD 825,327) which was recognised in the income statement as follows: BD 150,403 (2005: BD 622,939) was included in pension benefits and BD 89,544 (2005: BD 202,388) was included in staff costs that represent the retroactive effect of one year salary increase to the retired employees.

23 TRANSACTIONS WITH KEY MANAGEMENT PERSONNEL

Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Fund. The key management personnel comprise members of the Board of Directors, members of Investment Committee and key executive management personnel represented in the director general and the assistant director general for pension affairs and the assistant director general for financial & administration affairs. Their short term compensation is as follows:

200 2005 Salaries and related costs 10, 104,748 Board and committees attendance fees 21,00 19,126 24 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS IN APPLYING ACCOUNTING ESTIMATES

The Fund makes estimates and assumptions that affect the reported amounts of assets and liabilities within the next financial year. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectation of future events that are believed to be reasonable under the circumstances.

(i) Classification of investments In the process of applying the Fund’s accounting policies, management decides on acquisition of an investment whether it should be classified as

held to maturity investment or available-for-sale investment. Investments are classified as held to maturity if the investment is principally with fixed or determinable payments and fixed maturity, in which the Fund has the intent and ability to hold to maturity. All other investments are classified as available for sale.

(ii) Impairment of available-for-sale investments and receivables The Fund determines that available-for-sale equity securities are impaired when there has been a significant or prolonged decline in the fair

value below its cost. This determination of what is significant or prolonged requires judgment. Where fair values are not readily available and the investments are carried at cost, the recoverable amount of such investment is estimated to test for impairment. In making this judgment, the Group evaluates among other factors, evidence of deterioration in the financial health of the investee, industry and sector performance, changes in technology, and operational and financing cash flows.

The Fund assesses receivables that are individually significant and receivables included in a group of financial assets with similar credit risk characteristics for impairment. Receivables that are individually assessed for impairment and for which an impairment loss is or continues to be recognised are not included in a collective assessment of impairment. This assessment of impairment requires judgment. In making this judgment, the Fund evaluates credit risk characteristics that consider industry, past-due status and an estimation of future cash flows being indicative of the ability to pay all amounts due as per the contractual terms.

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25 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT

Financial instruments consist of financial assets and financial liabilities.

Financial assets of the Fund include cash, deposits, loans, investments and other debit balances.

Financial liabilities of the Fund include credit balances in banks, payable and accrued liabilities.

Accounting policies for financial assets and liabilities are set out in note 3.

The risks associated with financial instruments and the Fund’s approach to managing such risks is set out below:

Interest rate risk

Interest rate risk is the risk that the value of a financial instrument will fluctuate due to changes in the market rates of interest.

The Funds’ short-term deposits are at fixed interest rates and mature within one year. Investment in bonds consists of both fixed and floating rate instruments. The effective interest rates on deposits and bonds are set out in note (5 and 10).

Credit risk

Credit risk is the risk that one party to a contract underlying a financial instrument will fail to discharge its obligations causing the other party to incur a financial loss.

Cash is largely placed with national and international banks. Credit risk on receivables is limited to government entities, which are carried, net of impairment allowances related to contributions.

The Fund monitors its credit risk with respect to receivables in accordance with defined policies and procedures. Credit risk in respect of investments is managed by the Fund by monitoring credit exposures and continually assessing the creditworthiness of counterparties.

The Fund is relying on diversification of its investment portfolio to minimize the risk and balancing the maturity of investments to meet its commitments. The authority to make a new investment or to renew investments is restricted by rules and authorities approved by the Fund’s Board of Directors or appointed alternates. This is to control higher risk investments such as overseas investments, which are approved by the Chairman of the Fund or his deputy. Investment in local quoted and unquoted shares is restricted by rules stating the authority of each management level and the maximum limit to enter into new investments in local shares.

Currency risk

Currency risk is the risk that the value of a financial instrument will fluctuate due to changes in foreign exchange rates.

The Fund has deposits and investments in currencies other than Bahraini dinars and United States dollars. The dinar is effectively pegged to the United States dollar; thus, currency risk is expected to occur only in respect of other currencies.

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25 Financial instruments and risk management (continued)

The Fund is a legal entity established in the Kingdom of Bahrain with Bahraini dinar as its functional currency. The net exposures are as follows:

200 Bahraini dinars US Dollar Pound sterling Others Total

ASSETS Bank balances and cash 687 - - - 687 Term deposit with banks 128,326,078 256,065,529 6,900,846 6,217,273 397,509,726 Loans to financial institutions - 18,850,000 - - 18,850,000 Scheme members’ loans 31,368,995 - - - 31,368,995 Early extinguishment loans 105,447,390 - - - 105,447,390 Investments Available for sale investments 290,720,469 353,695,642 11,174,652 41,520,329 697,111,092 Held-to-maturity investments 60,558,552 50,783,348 - 28,370,250 139,712,150 Investment in associates 56,465,343 56,465,343 Investment property 8,767,036 - - - 8,767,036 Account receivables and prepayments 47,019,292 - - - 47,019,292 Property and equipment 1,994,247 - - - 1,994,247

730,668,089 679,394,519 18,075,498 76,107,852 1,504,245,95LIABILITIES Bank balances (1,687,573) - - - (1,687,573) Payables and accrued liabilities (2,245,289) - - - (2,245,289)

At 1 December 72,7,227 7,,1 1,07, 7,107,2 1,00,1,0 200 Bahraini dinars US Dollar Pound sterling Others Total

ASSETS Bank balances and cash 430 - - -430 Term deposit with banks 136,748,380 241,908,034 2,253,479 489,030 381,398,923Loans to financial institutions - 18,850,000 - - 18,850,000 Scheme members’ loans 27,677,333 - - - 27,677,333 Early extinguishment loans 87,392,122 - - - 87,392,122 Investments - Available for sale investments 301,139,530 293,699,758 19,483,106 11,977,452 626,299,846 Held-to-maturity investments 102,363,299 22,883,901 - 28,370,250 153,617,450 Investment in associates 51,284,170 - - - 51,284,170 Investment property 6,280,381 - - - 6,280,381 Account receivables and prepayments 34,447,740 - - - 34,447,740 Property and equipment 1,933,391 - - - 1,933,391

749,266,776 577,341,693 21,736,585 40,836,732 1,389,181,786 LIABILITIES Bank balances (1,088,575) - - - (1,088,575) Payables and accrued liabilities (2,141,600) - - - (2,141,600)

At 1 December 7,0,01 77,1, 21,7, 0,,72 1,,1,11

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NO T E Sto the 2006 finanacial statementsBahrain Dinars

200 Up to one 1 month to months to months 1 year to Over Undated Total month months months to 1 year year years ASSETS Bank balances and cash - - - - - - 687 687 Term deposit with banks 52,609,895 4,504,876 291,196,455 11,310,000 37,888,500 - - 397,509,726 Loans to financial institutions - - - - - 18,850,000 - 18,850,000 Scheme members’ loans 1,288,077 2,576,154 3,864,231 7,728,462 15,912,071 - - 31,368,995 Early extinguishment loans 1,332,745 2,665,490 3,998,235 7,996,470 47,978,820 41,475630 - 105,447,390 Available for sale investments - - - - - - 697,111,092 697,111,092

Held-to-maturity investments 3,100,000 4,740,000 5,140,000 17,635,704 27,215,808 81,880,638 - 139,712,150

Investment in associates - - - - - - 56,465,343 56,465,343 Investment property - - - - - - 8,767,036 8,767,036 Account receivables and prepayments 5,530,273 1,180,390 7,360,578 3,541,173 22,137,417 7,269,461 - 47,019,292 Property and equipment - - - - - - 1,994,247 1,994,247 ,0,0 1,,10 11,, ,211,0 11,12,1 1,7,72 7,,0 1,0,2,

LIABILITIES Bank balances (1,687,573) - - - - - - (1,687,573) Payables and accrued liabilities (1,930,513) - (104,924) (209,852) - - - (2,245,289)

0,22,0 1,,10 11,,7 ,001,7 11,12,1 1,7,72 7,,0 1,00,1,0 NET ASSETS FINANCED BY: Scheme members’ funds 1,500,313,096

25 Financial instruments and risk management (continued)

Liquidity riskLiquidity risk is the risk that an enterprise will encounter financial difficulty in raising funds to meet commitments associated with financial instruments. Liquidity risk may arise from inability to sell a financial asset at a price close to its fair value.

Liquidity requirements are monitored on a daily basis and the management ensures that sufficient funds including unutilized bank facilities are available to meet any future commitments. The Fund does not normally resort to borrowings but, given its gearing, has the ability to raise funds from banks at short notice.

The table below summarises the maturity profile of the Fund’s assets and liabilities. The contractual maturities of assets and liabilities have been determined on the basis of the remaining period at the statement of net assets date to the contractual maturity date. The maturity profile is monitored by management to ensure adequate liquidity is maintained. The maturity profile of the assets and liabilities at the year end are based on contractual repayment arrangements.

The maturity profile of the assets and liabilities at 31 December 2006 was as follows:

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25 Financial instruments and risk management (continued)

The maturity profile of the assets and liabilities at 31 December 2005 was as follows:

200 Up to one 1 month to months to months to 1 year to Over Undate Total month months months 1 year year yearsASSETS Bank balances and cash 430 - - - - - - 430 Term deposit with banks 216,887,888 132,367,035 5,000,000 - 27,144,000 - - 381,398,923 Loans to financial institutions - - - - - 18,850,000 - 18,850,000 Scheme members’ loans 1,482,921 2,965,843 4,448,765 8,897,530 9,882,274 - - 27,677,333 Early extinguishment loans 1,370,588 2,741,177 4,111,765 8,223,529 32,894,117 38,050,946 - 87,392,122 Available for sale investments - - - - - - 626,299,846 626,299,846 Held-to-maturity investments 9,051,176 7,306,722 - - 53,151,493 84,108,059 - 153,617,450 Investment in associates - - - - - - 51,284,170 51,284,170 Investment property - - - - - - 6,280,381 6,280,381 Account receivables and prepayments 4,460,925 1,257,754 1,886,631 3,773,263 15,093,052 7,976,115 - 34,447,740 Property and equipment - - - - - - 1,933,391 1,933,391

233,253,928 146,638,531 15,447,161 20,894,322 138,164,936 148,985,120 685,797,788 1,389,181,786 LIABILITIES Bank balances (1,088,575) - - - - - - (1,088,575) Payables and accrued liabilities (1,859,600) - - (282,000) - - - (2,141,600) 20,0,7 1,,1 1,7,11 20,12,22 1,1, 1,,120 ,77,7 1,,1,11 NET ASSETS FINANCED BY: Scheme members’ funds 1,385,951,611

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25 Financial instruments and risk management (continued)

Concentration of Assets and liabilities 200 2005

Net assets Scheme Net assets Scheme Members’ Members’ Funds Funds Geographical region Bahrain 1,249,739,995 1,500,313,096 1,167,499,219 1,385,951,611 GCC countries 14,092,967 - 46,903,172 - Other middle east countries 44,136,370 - 1,911,000 - Far East 17,460,327 - 1,885,000 - Europe 62,545,343 - 31,783,306 - United States of America 34,279,591 - 49,877,158 - Other countries 78,058,503 - 86,092,756 -

1,00,1,0 1,00,1,0 1,385,951,611 1,385,951,611

Industry sector Trading and industry 40,175,432 - 60,395,672 - Insurance, services and hotels 159,561,739 - 162,114,232 - Banks and financial institutions 836,802,785 - 716,342,760 - Construction and real estate 44,481,350 - 27,329,404 - Other 419,291,790 1,500,313,096 419,769,543 1,385,951,611

1,00,1,0 1,00,1,0 1,385,951,611 1,385,951,611

Fair values of financial instruments

Fair value is the amount for which an asset could be exchanged or a liability settled, between knowledgeable, willing parties in an arm’s length transaction. Differences can, therefore, arise between the carrying values under the historical cost method and fair value estimates.

Underlying the definition of fair value is a presumption that an enterprise is a going concern without any need or intention to liquidate, curtail materially the scale of its operations or undertake a transaction on adverse terms.

Other than certain available for sale investments, investments in non-marketable securities with a carrying value of BD 53,880,989 (2005: BD 64,163,823) that are carried at cost, the estimated fair value of the Fund’s other financial instruments are not significantly different from book value as at 31 December 2006 and 2005

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2

NO T E Sto the 2006 finanacial statementsBahrain Dinars

2 COMMITMENTS AND CONTINGENCIES

Commitments and contingencies exist at the balance sheet date represent commitments to invest held by the Fund amounting to BD 7,441,951 (2005: BD 9,464,320)

2 NEW INTERNATIONAL FINANCIAL REPORTING STANDARDS AND INTERPRETATIONS NOT YET ADOPTED

During the year the following new/ amended IFRS’s standards and interpretations have been issued which are not yet mandatory for adoption by the Group:- IFRS 7 Financial instruments: Disclosures- IAS 1 Presentation of Financial Statements (amended)

The adoption of these standards and interpretations are not expected to have a material impact on the financial statements.

2 COMPARATIVE FIGURES

Certain comparative figures have been reclassified to conform to the current year’s presentation. Such classification did not affect previously reported net income or scheme members’ fund.

Page 53: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

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4

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Page 78: In the name of Allah, Most Gracious, Most Mercifull...Knowest thou not that Allah knows all that is in heaven and on earth? Indeed it is all in a Record, and that is easy for Allah.

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