Uninvested Foreign Currency
Definition
This account is used to record the amount of the U.S. dollar equivalent of the foreign currency portfolio not invested into a security. This account does not close at year-end. This USSGL account is to be used only by the Department of the Treasury.
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
EP
Reporting Type Code
TAS attribute
E
Financing Account Code
TAS attribute
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
N
Transactions
7
B144
To record the purchase of cash equivalents.
Credit · Proprietary entry B153 To record the purchase of non-federal securities by the Exchange Stabilization Fund at a premium/discount.
Credit · Proprietary entry C113 To record receipt of coupon payment and interest collection on non-federal securities.
Debit · Proprietary entry C126 To record maturity and reversing interest accrual for Exchange Stabilization Fund investments.
Debit · Proprietary entry C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term bonds) sold at PAR and receive a coupon payment.
Debit · Proprietary entry C600 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a premium
Debit · Proprietary entry C601 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a discount.
Debit · Proprietary entry
Credit · Proprietary entry B153 To record the purchase of non-federal securities by the Exchange Stabilization Fund at a premium/discount.
Credit · Proprietary entry C113 To record receipt of coupon payment and interest collection on non-federal securities.
Debit · Proprietary entry C126 To record maturity and reversing interest accrual for Exchange Stabilization Fund investments.
Debit · Proprietary entry C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term bonds) sold at PAR and receive a coupon payment.
Debit · Proprietary entry C600 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a premium
Debit · Proprietary entry C601 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a discount.
Debit · Proprietary entry