Exchange Stabilization Fund (ESF) Assets - Holdings of Special Drawing Rights (SDR)
Definition
This account is used to record Special Drawing Rights held in the Exchange Stabilization Fund. 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
8For 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
Fed/Nonfed
BulkFile attribute
N
Fund Type
TAS attribute
CF
DF
EC
EG
EM
EP
ER
ES
ET
GA
TR
UG
US
UT
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
D
G
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
X
K
N
Transactions
13
B141
To record the request from IMF to purchase Special Drawing Rights.
Debit · Proprietary entry B446 To record the IMF Annual Assessment.
Credit · Proprietary entry C119 To record the receipt of remuneration.
Debit · Proprietary entry C150 To record the receipt of other cash and noncash monetary assets.
Debit · Proprietary entry D306 To record a prior-period adjustment that reduces the value of a prior-year asset.
Credit · Proprietary entry D310 To record a prior-period adjustment that increases the value of a prior-year asset.
Debit · Proprietary entry D595 To record allocations on Special Drawing Rights.
Debit · Proprietary entry D602 To record an IMF Quota increase due to a new agreement for Special Drawing Rights.
Credit · Proprietary entry D604 To record the realized gains from the revaluation to U.S. dollar for Special Drawing Rights Holdings.
Debit · Proprietary entry D606 To record the realized loss from the revaluation to U.S. dollar for Special Drawing Rights Holdings.
Credit · Proprietary entry D616 To record the true-up of Special Drawing Rights interest accrual and charges for the quarter.
Debit · Proprietary entry H100 To record equity contributions to increase fiduciary net assets.
Debit · Proprietary entry H200 To record equity withdrawals or distributions of fiduciary net assets.
Credit · Proprietary entry
Debit · Proprietary entry B446 To record the IMF Annual Assessment.
Credit · Proprietary entry C119 To record the receipt of remuneration.
Debit · Proprietary entry C150 To record the receipt of other cash and noncash monetary assets.
Debit · Proprietary entry D306 To record a prior-period adjustment that reduces the value of a prior-year asset.
Credit · Proprietary entry D310 To record a prior-period adjustment that increases the value of a prior-year asset.
Debit · Proprietary entry D595 To record allocations on Special Drawing Rights.
Debit · Proprietary entry D602 To record an IMF Quota increase due to a new agreement for Special Drawing Rights.
Credit · Proprietary entry D604 To record the realized gains from the revaluation to U.S. dollar for Special Drawing Rights Holdings.
Debit · Proprietary entry D606 To record the realized loss from the revaluation to U.S. dollar for Special Drawing Rights Holdings.
Credit · Proprietary entry D616 To record the true-up of Special Drawing Rights interest accrual and charges for the quarter.
Debit · Proprietary entry H100 To record equity contributions to increase fiduciary net assets.
Debit · Proprietary entry H200 To record equity withdrawals or distributions of fiduciary net assets.
Credit · Proprietary entry