Skip to search
Skip to main content
Search in
Keyword
Title (keyword)
Author (keyword)
Subject (keyword)
Title starts with
Subject (browse)
Author (browse)
Author (sorted by title)
Call number (browse)
search for
Search
Advanced Search
Bookmarks
(
0
)
Princeton University Library Catalog
Start over
Cite
Send
to
SMS
Email
EndNote
RefWorks
RIS
Printer
Bookmark
How to Record the Allocations of Special Drawing Rights in Government Finance Statistics.
Author
International Monetary Fund. Statistics Dept
[Browse]
Format
Book
Language
English
Published/Created
Washington, D.C. : International Monetary Fund, 2022.
Description
1 online resource (19 pages)
Details
Subject(s)
Economic assistance
[Browse]
Economic policy
[Browse]
Economic development
[Browse]
Series
Technical Notes and Manuals; Technical Notes and Manuals ; No. 2022/003
[More in this series]
Technical Notes and Manuals
Summary note
This note provides statistical guidance to IMF staff and country authorities on the recording of the 2021 general allocation of Special Drawing Rights (SDRs) in the government finance statistics (GFS), which is also applicable to previous SDR allocations. SDR allocations received by members are recorded as a liability in the form of SDR allocations vis-à-vis the SDR Department of the IMF, which is part of gross debt of the public sector unit (Ministry of Finance/Treasury or central bank or other publicly controlled entity) on whose balance sheet SDRs are recorded, with a corresponding entry for SDR holdings as a financial asset. No transfer of wealth occurs due to the SDR allocation. It should be stressed that the statistical guidelines do not specify on whose balance sheet SDR holdings and allocations should be recorded, as this decision is determined by the member’s domestic legal and institutional arrangements.
Source of description
Description based on publisher supplied metadata and other sources.
ISBN
979-84-00-21148-5
Doi
10.5089/9798400209512.005
Statement on responsible collection description
Princeton University Library aims to describe library materials in a manner that is respectful to the individuals and communities who create, use, and are represented in the collections we manage.
Read more...
Other views
Staff view
Ask a Question
Suggest a Correction
Supplementary Information