Royal Monetary Authority of Bhutan
Statement of Comprehensive Income
Particulars 31-Dec-21   31-Dec-20  
Nu. 000   Nu. 000  
Foreign currency income and expenses    
Interest income on foreign currency financial assets          833,487           700,030  
Interest expense on foreign currency financial liabilities        (376,417)          (309,686)  
Currency trading gain/(loss)            67,377                      -  
Net foreign currency income          524,447           390,344  
     
Local currency income     
Interest income on local currency financial assets             2,932                 492  
Net local currency income             2,932                 492  
     
Net interest income          527,379           390,836  
     
Other income    
Realised gain/(loss) on sale of assets            48,107               4,163  
Unrealised gain/(loss) of fair value of assets          280,123          (134,218)  
Foreign exchange revaluation          147,182       (2,100,189)  
Others          (13,770)               3,228  
Net other income          461,641       (2,227,016)  
     
Total net operating income          989,020       (1,836,180)  
         
Expenses    
Cost of banknote printing          (34,083)           (17,314)  
Personnel expenses          (95,088)           (85,701)  
Administrative expenses          (91,398)           (32,023)  
Total operating expenses        (220,570)          (135,037)  
     
Net profit for year          768,451       (1,971,218)  
         
Other Comprehensive Income     
Actuarial gain on Staff gratuity Fund                     -                      -  
     
Total Comprehensive Income          768,451       (1,971,218)  
     
Profit for distribution    
  31-Dec-21 31-Dec-20  
Net profit as per Statement of Comprehensive Income          768,451       (1,970,934)  
Transferred to revaluation reserve        (427,305)        2,234,408  
Previous unrealised gains/losses recognised in year          192,764             68,288  
Adjustments on effects of transition to BAS                      -                      -  
Actuarial (gain)/loss on the employee benefit                     -                      -  
Distributable profit for the year          533,910           331,761