|
Royal Monetary
Authority of Bhutan |
|
|
Statement of Comprehensive Income |
|
|
|
|
|
|
|
|
|
Particulars |
30-Sep-21 |
|
30-Sep-20 |
|
|
|
Nu. 000 |
|
Nu. 000 |
|
|
|
Foreign currency income and expenses |
|
|
|
|
|
|
Interest income on foreign currency financial assets |
409,057 |
|
334,599 |
|
|
|
Interest expense on foreign currency financial liabilities |
(191,587) |
|
(176,592) |
|
|
|
Currency trading gain/(loss) |
44,023 |
|
- |
|
|
|
Net foreign currency income |
261,493 |
|
158,007 |
|
|
|
|
|
|
|
|
|
|
Local currency income |
|
|
|
|
|
|
Interest income on local currency financial assets |
1,720 |
|
230 |
|
|
|
Net local currency income |
1,720 |
|
230 |
|
|
|
|
|
|
|
|
|
|
Net interest income |
263,213 |
|
158,236 |
|
|
|
|
|
|
|
|
|
|
Other income |
|
|
|
|
|
|
Realised gain/(loss) on sale of assets |
(8,686) |
|
(8,299) |
|
|
|
Unrealised gain/(loss) of fair value of assets |
106,595 |
|
(1,737,601) |
|
|
|
Foreign exchange revaluation |
(150,211) |
|
(97,663) |
|
|
|
Others |
(1,060) |
|
1,461 |
|
|
|
Net other income |
(53,361) |
|
(1,842,103) |
|
|
|
|
|
|
|
|
|
|
Total net operating income |
209,852 |
|
(1,683,867) |
|
|
|
|
|
|
|
|
|
|
Expenses |
|
|
|
|
|
|
Cost of banknote printing |
(11,502) |
|
(6,771) |
|
|
|
Personnel expenses |
(52,044) |
|
(46,379) |
|
|
|
Administrative expenses |
(38,463) |
|
(13,128) |
|
|
|
Total operating expenses |
(102,009) |
|
(66,278) |
|
|
|
|
|
|
|
|
|
|
Net profit for year |
107,842 |
|
(1,750,145) |
|
|
|
|
|
|
|
|
|
|
Other Comprehensive Income |
|
|
|
|
|
|
Actuarial gain on Staff gratuity Fund |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
Total Comprehensive Income |
107,842 |
|
(1,750,145) |
|
|
|
|
|
|
|
|
|
|
Profit for distribution |
|
|
|
|
|
|
|
30-Sep-21 |
|
30-Sep-20 |
|
|
|
Net profit as per Statement of Comprehensive Income |
107,842 |
|
(1,750,145) |
|
|
|
Transferred to revaluation reserve |
43,616 |
|
1,835,265 |
|
|
|
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 |
344,219 |
|
81,032 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|