International Monetary Fund - Receivable/Payable Currency Valuation Adjustment
Definition
This account is used to record the receivable and payable associated with currency valuation adjustments as the International Monetary Fund is in Special Drawing Rights (SDRs). Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. This USSGL account can only be used by the Department of the Treasury. This account does not close at year-end.
Year-end: This account does not close at year-end.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
7For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
B
E
Debit/Credit
BulkFile attribute
D
C
Fund Type
TAS attribute
EG
Reporting Type Code
TAS attribute
U
Financing Account Code
TAS attribute
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
N
Transactions
3
H402
To record the present value payment in the International Monetary Fund.
Credit · Proprietary entry H436 To record a decrease in the Quota due to CVA.
Debit · Proprietary entry H450 To record the Letter of Credit for Maintenance of Value due to International Monetary Fund.
Debit · Proprietary entry
Credit · Proprietary entry H436 To record a decrease in the Quota due to CVA.
Debit · Proprietary entry H450 To record the Letter of Credit for Maintenance of Value due to International Monetary Fund.
Debit · Proprietary entry