Royal Monetary Authority of Bhutan
Statement of Comprehensive Income
Particulars 31-Jan-22   31-Jan-21  
Nu. 000   Nu. 000  
Foreign currency income and expenses    
Interest income on foreign currency financial assets          958,289           831,497  
Interest expense on foreign currency financial liabilities        (412,835)          (339,517)  
Currency trading gain/(loss)            70,155                 284  
Net foreign currency income          615,609           492,264  
     
Local currency income     
Interest income on local currency financial assets             4,489                 565  
Net local currency income             4,489                 565  
     
Net interest income          620,098           492,829  
     
Other income    
Realised gain/(loss) on sale of assets            50,660               5,184  
Unrealised gain/(loss) of fair value of assets        (308,415)           (76,590)  
Foreign exchange revaluation          885,640       (2,427,921)  
Others          (15,534)               1,704  
Net other income          612,351       (2,497,623)  
     
Total net operating income       1,232,449       (2,004,794)  
         
Expenses    
Cost of banknote printing          (41,200)           (17,314)  
Personnel expenses        (110,368)           (98,588)  
Administrative expenses        (102,424)           (32,306)  
Total operating expenses        (253,992)          (148,209)  
     
Net profit for year          978,457       (2,153,003)  
         
Other Comprehensive Income     
Actuarial gain on Staff gratuity Fund                     -                      -  
     
Total Comprehensive Income          978,457       (2,153,003)  
     
Profit for distribution    
  31-Jan-22 31-Jan-21  
Net profit as per Statement of Comprehensive Income          978,457       (2,153,003)  
Transferred to revaluation reserve        (577,225)        2,504,511  
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          593,996           419,796