Royal Monetary Authority of Bhutan
Statement of Comprehensive Income
Particulars 31-Dec-20   31-Dec-19  
Nu. 000   Nu. 000  
Foreign currency income and expenses    
Interest income on foreign currency financial assets       700,030      1,032,177  
Interest expense on foreign currency financial liabilities     (309,686)       (309,817)  
Net foreign currency income       390,628         722,360  
     
Local currency income     
Interest income on local currency financial assets             492            3,546  
Net local currency income             492            3,546  
     
Net interest income       391,120         725,907  
     
Other income    
Gains on sale of foreign currencies         20,744           21,870  
Unrealised gain/(loss) of fair value of securities     (134,218)                    -  
Realised gain/(loss) on sale of securities       (26,359)            3,699  
Realised gain or (loss) on sale of monetary gold          9,779                    -  
Foreign exchange revaluation   (2,100,189)      1,771,171  
Fair value          3,228                    -  
Others                  -            1,891  
Net other income   (2,227,016)      1,798,632  
     
Total net operating income   (1,835,896)      2,524,539  
         
Expenses    
Cost of banknote printing       (17,314)         (29,047)  
Personnel expenses       (85,701)         (83,099)  
Administrative expenses       (32,023)         (53,991)  
Total operating expenses     (135,037)       (166,137)  
     
Net profit for year   (1,970,934)      2,358,402  
         
Other Comprehensive Income     
Actuarial gain on Staff gratuity Fund                  -                    -  
     
Total Comprehensive Income   (1,970,934)      2,358,402  
     
Profit for distribution    
  31-Dec-20 31-Dec-19  
Net profit as per Statement of Comprehensive Income   (1,970,934)      2,358,402  
Transferred to revaluation reserve    2,234,408     (1,771,171)  
Previous unrealised gains/losses recognised in year         68,288           47,831  
Adjustments on effects of transition to BAS                   -                    -  
Actuarial (gain)/loss on the employee benefit                  -                    -  
Distributable profit for the year       331,761         635,061