Royal Monetary Authority of Bhutan
Statement of Comprehensive Income
Particulars 30-Apr-22   30-Apr-21  
Nu. 000   Nu. 000  
Foreign currency income and expenses    
Interest income on foreign currency financial assets       1,390,012        1,156,751  
Interest expense on foreign currency financial liabilities        (553,588)          (433,221)  
Currency trading gain/(loss)            89,455             12,785  
Net foreign currency income          925,879           736,315  
     
Local currency income     
Interest income on local currency financial assets             8,638                 871  
Net local currency income             8,638                 871  
     
Net interest income          934,517           737,186  
     
Other income    
Realised gain/(loss) on sale of assets            67,088             26,374  
Unrealised gain/(loss) of fair value of assets        (760,561)          (372,556)  
Foreign exchange revaluation       2,528,831       (1,332,163)  
Others          (13,975)             11,276  
Net other income       1,821,383       (1,667,068)  
     
Total net operating income       2,755,899          (929,883)  
         
Expenses    
Cost of banknote printing          (46,601)           (77,792)  
Personnel expenses        (153,775)          (141,550)  
Administrative expenses        (132,023)           (73,011)  
Total operating expenses        (332,399)          (292,354)  
     
Net profit for year       2,423,500       (1,222,236)  
         
Other Comprehensive Income     
Actuarial gain on Staff gratuity Fund                     -                      -  
     
Total Comprehensive Income       2,423,500       (1,222,236)  
     
Profit for distribution    
  30-Apr-22 30-Apr-21  
Net profit as per Statement of Comprehensive Income       2,423,500       (1,222,236)  
Transferred to revaluation reserve      (1,768,269)        1,704,719  
Previous unrealised gains/losses recognised in year          192,764             68,437  
Adjustments on effects of transition to BAS                      -                      -  
Actuarial (gain)/loss on the employee benefit                     -                      -  
Distributable profit for the year          847,995           550,919