Royal Monetary Authority of Bhutan
Statement of Comprehensive Income
Particulars 28-Feb-22   28-Feb-21  
Nu. 000   Nu. 000  
Foreign currency income and expenses    
Interest income on foreign currency financial assets       1,076,191           880,331  
Interest expense on foreign currency financial liabilities        (445,533)          (355,168)  
Currency trading gain/(loss)            76,334               2,908  
Net foreign currency income          706,993           528,071  
     
Local currency income     
Interest income on local currency financial assets             4,555                 647  
Net local currency income             4,555                 647  
     
Net interest income          711,548           528,718  
     
Other income    
Realised gain/(loss) on sale of assets          101,672             39,851  
Unrealised gain/(loss) of fair value of assets        (431,239)          (254,648)  
Foreign exchange revaluation       1,126,101       (3,113,682)  
Others          (13,749)               5,452  
Net other income          782,785       (3,323,026)  
     
Total net operating income       1,494,333       (2,794,308)  
         
Expenses    
Cost of banknote printing          (41,200)           (20,867)  
Personnel expenses        (123,923)          (114,057)  
Administrative expenses        (109,067)           (43,933)  
Total operating expenses        (274,191)          (178,857)  
     
Net profit for year       1,220,142       (2,973,166)  
         
Other Comprehensive Income     
Actuarial gain on Staff gratuity Fund                     -                      -  
     
Total Comprehensive Income       1,220,142       (2,973,166)  
     
Profit for distribution    
  28-Feb-22 28-Feb-21  
Net profit as per Statement of Comprehensive Income       1,220,142       (2,973,166)  
Transferred to revaluation reserve        (694,862)        3,368,329  
Previous unrealised gains/losses recognised in year          192,764             68,288  
Adjustments on effects of transition to BAS                      -                      -  
Actuarial (gain)/loss on the employee benefit                     -                      -  
Distributable profit for the year          718,044           463,451