Foreign Currency
Definition
This account is used to record the amount of U.S. dollar equivalent of foreign government currency. By nature, this account includes foreign currency deposited in accounts outside of the U.S. Treasury, in non-Treasury General Accounts (TGAs.) 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
MR
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
E
Trans Code
TAS attribute
X
K
N
Transactions
16
B140
To record the purchase of foreign currency by a disbursing officer.
Debit · Proprietary entry B142 To record the disbursement of foreign currency by a disbursing officer on behalf of the operating fund.
Credit · Proprietary entry C192 To record the acquisition of foreign currency in the foreign currency account symbol (X7000 series).
Debit · Proprietary entry C194 To record reclaimed (repaid) foreign currency into the foreign currency account symbol (X7000 series) by a disbursing officer.
Debit · Proprietary entry C440 To record unfunded (borrowed) foreign currency from the Foreign Currency Account Symbol (X7000 series) by a disbursing officer.
Credit · 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 D572 To record a loss from the revaluation of foreign currency at the end of an accounting period.
Credit · Proprietary entry D574 To record a gain from the revaluation of foreign currency at the end of an accounting period.
Debit · Proprietary entry D576 To record a loss resulting from the revaluation of foreign currency in the Foreign Currency Account Symbol (X7000 series) at the end of an accounting period.
Credit · Proprietary entry D578 To record a gain resulting from the revaluation of foreign currency in the Foreign Currency Account Symbol (X7000 series) at the end of an accounting period.
Debit · Proprietary entry D579 To record the accumulated unrealized gain or loss on financial stability and foreign currency investments on a monthly basis.
Debit · Proprietary entry D600 To record the reclassification of Exchange Stabilization Fund investment.
Credit · Proprietary entry D603 To record the reclassification of rate adjustment for fixed rate investment with the Bank of International Settlement.
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 B142 To record the disbursement of foreign currency by a disbursing officer on behalf of the operating fund.
Credit · Proprietary entry C192 To record the acquisition of foreign currency in the foreign currency account symbol (X7000 series).
Debit · Proprietary entry C194 To record reclaimed (repaid) foreign currency into the foreign currency account symbol (X7000 series) by a disbursing officer.
Debit · Proprietary entry C440 To record unfunded (borrowed) foreign currency from the Foreign Currency Account Symbol (X7000 series) by a disbursing officer.
Credit · 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 D572 To record a loss from the revaluation of foreign currency at the end of an accounting period.
Credit · Proprietary entry D574 To record a gain from the revaluation of foreign currency at the end of an accounting period.
Debit · Proprietary entry D576 To record a loss resulting from the revaluation of foreign currency in the Foreign Currency Account Symbol (X7000 series) at the end of an accounting period.
Credit · Proprietary entry D578 To record a gain resulting from the revaluation of foreign currency in the Foreign Currency Account Symbol (X7000 series) at the end of an accounting period.
Debit · Proprietary entry D579 To record the accumulated unrealized gain or loss on financial stability and foreign currency investments on a monthly basis.
Debit · Proprietary entry D600 To record the reclassification of Exchange Stabilization Fund investment.
Credit · Proprietary entry D603 To record the reclassification of rate adjustment for fixed rate investment with the Bank of International Settlement.
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