Royal Monetary Authority of Bhutan
Statement of Comprehensive Income
Particulars 30-Nov-21   30-Nov-20  
Nu. 000   Nu. 000  
Foreign currency income and expenses    
Interest income on foreign currency financial assets          698,447           589,461  
Interest expense on foreign currency financial liabilities        (311,179)          (281,385)  
Currency trading gain/(loss)            65,786                      -  
Net foreign currency income          453,054           308,076  
     
Local currency income     
Interest income on local currency financial assets             2,743                 397  
Net local currency income             2,743                 397  
     
Net interest income          455,797           308,472  
     
Other income    
Realised gain/(loss) on sale of assets            42,987               1,753  
Unrealised gain/(loss) of fair value of assets          453,675          (135,638)  
Foreign exchange revaluation       1,029,014       (1,491,398)  
Others          (11,479)               2,286  
Net other income       1,514,197       (1,622,997)  
     
Total net operating income       1,969,993       (1,314,525)  
         
Expenses    
Cost of banknote printing          (19,172)           (13,328)  
Personnel expenses          (81,165)           (72,991)  
Administrative expenses          (77,459)           (30,305)  
Total operating expenses        (177,797)          (116,624)  
     
Net profit for year       1,792,197       (1,431,149)  
         
Other Comprehensive Income     
Actuarial gain on Staff gratuity Fund                     -                      -  
     
Total Comprehensive Income       1,792,197       (1,431,149)  
     
Profit for distribution    
  30-Nov-21 30-Nov-20  
Net profit as per Statement of Comprehensive Income       1,792,197       (1,431,149)  
Transferred to revaluation reserve      (1,482,689)        1,627,036  
Previous unrealised gains/losses recognised in year          192,761             (4,088)  
Adjustments on effects of transition to BAS                      -                      -  
Actuarial (gain)/loss on the employee benefit                     -                      -  
Distributable profit for the year          502,269           191,799