Loans Receivable - International Monetary Fund
Definition
This account is used to record the amount loaned to the International Monetary Fund under the New Arrangements to Borrow (NAB). 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
2
H442
To record the issuance of a new loan to International Monetary Fund.
Debit · Proprietary entry H444 To record the repayment on the loan.
Credit · Proprietary entry
Debit · Proprietary entry H444 To record the repayment on the loan.
Credit · Proprietary entry