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