International Monetary Fund - Currency Holdings
Definition
This account is used to record currency holdings for the International Monetary Fund (IMF). 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
6
H410
To record an increase of the Letter of Credit for the International Monetary Fund.
Debit · Proprietary entry H412 To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.
Credit · Proprietary entry H432 To record a decrease to the Reserve Position.
Debit · Proprietary entry H436 To record a decrease in the Quota due to CVA.
Credit · Proprietary entry H438 To record a gain in the Quota.
Debit · Proprietary entry H440 To record a loss in the Quota.
Credit · Proprietary entry
Debit · Proprietary entry H412 To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.
Credit · Proprietary entry H432 To record a decrease to the Reserve Position.
Debit · Proprietary entry H436 To record a decrease in the Quota due to CVA.
Credit · Proprietary entry H438 To record a gain in the Quota.
Debit · Proprietary entry H440 To record a loss in the Quota.
Credit · Proprietary entry