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