|
Royal Monetary
Authority of Bhutan |
|
|
Statement of Comprehensive Income |
|
|
|
|
|
|
|
|
|
Particulars |
31-Jan-21 |
|
31-Jan-20 |
|
|
|
Nu. 000 |
|
Nu. 000 |
|
|
|
Foreign currency income and expenses |
|
|
|
|
|
|
Interest income on foreign currency financial assets |
831,497 |
|
1,193,008 |
|
|
|
Interest expense on foreign currency financial liabilities |
(339,517) |
|
(393,258) |
|
|
|
Net foreign currency income |
492,265 |
|
799,751 |
|
|
|
|
|
|
|
|
|
|
Local currency income |
|
|
|
|
|
|
Interest income on local currency financial assets |
565 |
|
3,647 |
|
|
|
Net local currency income |
565 |
|
3,647 |
|
|
|
|
|
|
|
|
|
|
Net interest income |
492,830 |
|
803,398 |
|
|
|
|
|
|
|
|
|
|
Other income |
|
|
|
|
|
|
Gains on sale of foreign currencies |
22,851 |
|
27,957 |
|
|
|
Unrealised gain/(loss) of fair value of securities |
(76,590) |
|
- |
|
|
|
Realised gain/(loss) on sale of securities |
(28,475) |
|
3,699 |
|
|
|
Realised gain /(loss) of monetary gold |
10,807 |
|
- |
|
|
|
Foreign exchange revaluation |
(2,427,921) |
|
1,907,424 |
|
|
|
Others |
1,704 |
|
1,851 |
|
|
|
Net other income |
(2,497,623) |
|
1,940,932 |
|
|
|
|
|
|
|
|
|
|
Total net operating income |
(2,004,793) |
|
2,744,330 |
|
|
|
|
|
|
|
|
|
|
Expenses |
|
|
|
|
|
|
Cost of banknote printing |
(17,314) |
|
(34,145) |
|
|
|
Personnel expenses |
(98,588) |
|
(100,701) |
|
|
|
Administrative expenses |
(32,306) |
|
(62,792) |
|
|
|
Total operating expenses |
(148,209) |
|
(197,639) |
|
|
|
|
|
|
|
|
|
|
Net profit for year |
(2,153,002) |
|
2,546,692 |
|
|
|
|
|
|
|
|
|
|
Other Comprehensive Income |
|
|
|
|
|
|
Actuarial gain on Staff gratuity Fund |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
Total Comprehensive Income |
(2,153,002) |
|
2,546,692 |
|
|
|
|
|
|
|
|
|
|
Profit for distribution |
|
|
|
|
|
|
|
31-Jan-21 |
|
31-Jan-20 |
|
|
|
Net profit as per Statement of Comprehensive Income |
(2,153,003) |
|
2,546,692 |
|
|
|
Transferred to revaluation reserve |
2,504,511 |
|
(1,907,424) |
|
|
|
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 |
419,796 |
|
687,099 |
|
|
|
|
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