Royal Monetary Authority of Bhutan
Statement of Comprehensive Income
Particulars 30-Sep-20   30-Sep-19  
Nu. 000   Nu. 000  
Foreign currency income and expenses        
Interest income on foreign currency financial assets             334,599          529,722  
Interest expense on foreign currency financial liabilities           (176,592)         (153,971)  
                      -  
Net foreign currency income             158,007          375,751  
   
Local currency income   
Interest income on local currency financial assets                   230              2,645  
Interest expense on local currency financial liabilities  
Net local currency income                   230              2,645  
   
Net interest income             158,236          378,396  
   
Other income  
Gains on sale of foreign currencies                7,532            11,925  
Unrealised gain/(loss) of fair value of securities                        -            64,791  
Realised gain/(loss) on sale of securities             (15,831)              3,624  
Commissions and fees                        -                     -  
Foreign exchange revaluation         (1,737,601)       1,245,575  
Fair Value             (97,663)                     -  
Others                1,461                 745  
Less: commissions paid                     -  
Net other income         (1,842,103)       1,326,660  
   
Total net operating income         (1,683,867)       1,705,056  
         
Expenses  
Cost of banknote printing               (6,771)           (14,698)  
Personnel expenses             (46,379)           (70,998)  
Administrative expenses             (13,128)           (34,093)  
Total operating expenses             (66,278)         (119,789)  
   
Net profit for year         (1,750,145)       1,585,267  
   
Other comprehensive Income  
Movement in Fair value of securities  
Total other comprehensive income  
   
Total Comprehensive Income for year  
   
   
Other Comprehensive Income         
Actuarial gain on Staff gratuity Fund                        -  
   
Total Comprehensive Income         (1,750,145)       1,585,267  
         
Profit for distribution  
  30-Sep-20 30-Sep-19  
Transfer of equity to MOF                     -  
Net profit as per Statement of Comprehensive Income         (1,750,145)       1,585,267  
Transferred to revaluation reserve          1,835,265      (1,310,366)  
Previous unrealised gains/losses recognised in year               (4,088)                 (76)  
Actuarial (gain)/loss on the employee benefit                        -                      -  
Distributable profit for the year               81,032          274,825