|
Royal Monetary
Authority of Bhutan |
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|
Statement of Comprehensive Income |
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Particulars |
31-Aug-21 |
|
31-Aug-20 |
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|
Nu. 000 |
|
Nu. 000 |
|
|
|
Foreign currency income and expenses |
|
|
|
|
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|
Interest income on foreign currency financial assets |
273,955 |
|
215,134 |
|
|
|
Interest expense on foreign currency financial liabilities |
(119,781) |
|
(118,469) |
|
|
|
Currency trading gain/(loss) |
30,661 |
|
- |
|
|
|
Net foreign currency income |
184,835 |
|
96,665 |
|
|
|
|
|
|
|
|
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Local currency income |
|
|
|
|
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Interest income on local currency financial assets |
1,263 |
|
149 |
|
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Net local currency income |
1,263 |
|
149 |
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|
|
|
|
|
|
|
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Net interest income |
186,099 |
|
96,813 |
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Other income |
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Realised gain/(loss) on sale of assets |
5,806 |
|
4,954 |
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Unrealised gain/(loss) of fair value of assets |
441,577 |
|
(84,297) |
|
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Foreign exchange revaluation |
(1,168,652) |
|
(2,209,944) |
|
|
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Others |
332 |
|
955 |
|
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Net other income |
(720,936) |
|
(2,288,332) |
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|
|
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Total net operating income |
(534,838) |
|
(2,191,519) |
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Expenses |
|
|
|
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Cost of banknote printing |
(7,528) |
|
(3,709) |
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Personnel expenses |
(37,881) |
|
(33,405) |
|
|
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Administrative expenses |
(28,827) |
|
(6,719) |
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Total operating expenses |
(74,236) |
|
(43,832) |
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Net profit for year |
(609,074) |
|
(2,235,351) |
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Other Comprehensive Income |
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Actuarial gain on Staff gratuity Fund |
- |
|
- |
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Total Comprehensive Income |
(609,074) |
|
(2,235,351) |
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Profit for distribution |
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|
31-Aug-21 |
|
31-Aug-20 |
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Net profit as per Statement of Comprehensive Income |
(609,074) |
|
(2,235,351) |
|
|
|
Transferred to revaluation reserve |
727,075 |
|
2,294,026 |
|
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Previous unrealised gains/losses recognised in year |
- |
|
- |
|
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Adjustments on effects of transition to BAS |
- |
|
- |
|
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|
Actuarial (gain)/loss on the employee benefit |
- |
|
- |
|
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|
Distributable profit for the year |
118,001 |
|
58,674 |
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