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