Royal Monetary Authority of Bhutan
Statement of Comprehensive Income
Particulars 31-Jul-21   31-Jul-20  
Nu. 000   Nu. 000  
Foreign currency income and expenses    
Interest income on foreign currency financial assets      114,690        102,708  
Interest expense on foreign currency financial liabilities      (60,210)        (58,828)  
Currency trading gain/(loss)        19,942                   -  
Net foreign currency income        74,422          43,880  
     
Local currency income     
Interest income on local currency financial assets            198                73  
Net local currency income            198                73  
     
Net interest income        74,620          43,952  
     
Other income    
Realised gain/(loss) on sale of assets        10,139           1,908  
Unrealised gain/(loss) of fair value of assets      214,864                   -  
Foreign exchange revaluation        46,340      (676,158)  
Others        (1,545)              671  
Net other income      269,799      (673,580)  
     
Total net operating income      344,419      (629,627)  
         
Expenses    
Cost of banknote printing        (4,147)          (3,709)  
Personnel expenses      (22,770)        (21,199)  
Administrative expenses      (14,029)          (3,227)  
Total operating expenses      (40,945)        (28,135)  
     
Net profit for year      303,474      (657,762)  
         
Other Comprehensive Income     
Actuarial gain on Staff gratuity Fund                 -                   -  
     
Total Comprehensive Income      303,474      (657,762)  
     
Profit for distribution    
  31-Jul-21 31-Jul-20  
Net profit as per Statement of Comprehensive Income      303,474      (657,762)  
Transferred to revaluation reserve    (261,204)        676,158  
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        42,269          18,396