Funds Not Available - Adjustments to the Exchange Stabilization Fund (ESF)
Definition
This account is used to record funds not available for commitment/obligations. The amount of increase or decrease in the Exchange Stabilization Fund as a result of revaluation, foreign exchange rate adjustments, and special liabilities (general allocations and special drawing rights certificates). Although the normal balance in this account is a credit, it is acceptable in certain instances for this account to have a debit balance when a loss is recognized. This USSGL account is to be used only 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
11For 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
Apport Cat
BulkFile attribute
E
BEA Cat
BulkFile attribute
M
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
D
Fund Type
TAS attribute
EG
EP
Reporting Type Code
TAS attribute
E
U
Financing Account Code
TAS attribute
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
N
Transactions
26
A501
To record accrual of old IMF Quota Payments to General Fund Receipt Accounts.
Debit · Budgetary entry B210 To record the payment of remuneration.
Debit · Budgetary entry B444 To record the IMF annual Special Drawing Right assessment accrual.
Debit · Budgetary entry C113 To record receipt of coupon payment and interest collection on non-federal securities.
Credit · Budgetary entry C115 To record interest payments received from ESF foreign currency investments for Time Deposits, Overnight Deposits, and Reverse Repurchase Agreements.
Credit · Budgetary entry C119 To record the receipt of remuneration.
Credit · Budgetary entry C126 To record maturity and reversing interest accrual for Exchange Stabilization Fund investments.
Credit · Budgetary entry C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term bonds) sold at PAR and receive a coupon payment.
Credit · Budgetary entry C148 To record the payback of a bridge loan.
Credit · Budgetary entry C157 To record the capitalization of interest on Exchange Stabilization Fund foreign currency investments.
Credit · Budgetary entry C419 To record accrual of interest receivable on non-federal securities with a bond premium.
Debit · Budgetary entry C423 To record accrual of interest receivable on non-federal securities with a bond discount.
Credit · Budgetary entry C600 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a premium
Credit · Budgetary entry C601 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a discount.
Credit · Budgetary entry C784 To record the monthly redemption, investment, and interest with the Bureau of the Fiscal Service.
Credit · Budgetary entry D573 To record a loss due to foreign exchange rate changes on Exchange Stabilization Fund assets.
Debit · Budgetary entry D575 To record a realized gain due to foreign exchange rate changes on Exchange Stabilization Fund assets.
Credit · Budgetary entry D592 To record fair value adjustments (unrealized gain) of Exchange Stabilization Fund investments.
Credit · Budgetary entry D594 To record fair value adjustments (unrealized loss) of Exchange Stabilization Fund investments.
Debit · Budgetary entry D604 To record the realized gains from the revaluation to U.S. dollar for Special Drawing Rights Holdings.
Credit · Budgetary entry D606 To record the realized loss from the revaluation to U.S. dollar for Special Drawing Rights Holdings.
Debit · Budgetary entry D608 To record the realized loss from the revaluation to U.S. dollars for Special Drawing Right allocations.
Debit · Budgetary entry D610 To record the realized gain from the revaluation to U.S. dollars for Special Drawing Right allocations.
Credit · Budgetary entry D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.
Debit · Budgetary entry D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.
Debit · Budgetary entry D616 To record the true-up of Special Drawing Rights interest accrual and charges for the quarter.
Credit · Budgetary entry
Debit · Budgetary entry B210 To record the payment of remuneration.
Debit · Budgetary entry B444 To record the IMF annual Special Drawing Right assessment accrual.
Debit · Budgetary entry C113 To record receipt of coupon payment and interest collection on non-federal securities.
Credit · Budgetary entry C115 To record interest payments received from ESF foreign currency investments for Time Deposits, Overnight Deposits, and Reverse Repurchase Agreements.
Credit · Budgetary entry C119 To record the receipt of remuneration.
Credit · Budgetary entry C126 To record maturity and reversing interest accrual for Exchange Stabilization Fund investments.
Credit · Budgetary entry C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term bonds) sold at PAR and receive a coupon payment.
Credit · Budgetary entry C148 To record the payback of a bridge loan.
Credit · Budgetary entry C157 To record the capitalization of interest on Exchange Stabilization Fund foreign currency investments.
Credit · Budgetary entry C419 To record accrual of interest receivable on non-federal securities with a bond premium.
Debit · Budgetary entry C423 To record accrual of interest receivable on non-federal securities with a bond discount.
Credit · Budgetary entry C600 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a premium
Credit · Budgetary entry C601 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a discount.
Credit · Budgetary entry C784 To record the monthly redemption, investment, and interest with the Bureau of the Fiscal Service.
Credit · Budgetary entry D573 To record a loss due to foreign exchange rate changes on Exchange Stabilization Fund assets.
Debit · Budgetary entry D575 To record a realized gain due to foreign exchange rate changes on Exchange Stabilization Fund assets.
Credit · Budgetary entry D592 To record fair value adjustments (unrealized gain) of Exchange Stabilization Fund investments.
Credit · Budgetary entry D594 To record fair value adjustments (unrealized loss) of Exchange Stabilization Fund investments.
Debit · Budgetary entry D604 To record the realized gains from the revaluation to U.S. dollar for Special Drawing Rights Holdings.
Credit · Budgetary entry D606 To record the realized loss from the revaluation to U.S. dollar for Special Drawing Rights Holdings.
Debit · Budgetary entry D608 To record the realized loss from the revaluation to U.S. dollars for Special Drawing Right allocations.
Debit · Budgetary entry D610 To record the realized gain from the revaluation to U.S. dollars for Special Drawing Right allocations.
Credit · Budgetary entry D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.
Debit · Budgetary entry D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.
Debit · Budgetary entry D616 To record the true-up of Special Drawing Rights interest accrual and charges for the quarter.
Credit · Budgetary entry
Statement crosswalks
6
V
Statement of Budgetary Resources · line 2405
Unapportioned, Unexpired Accounts V SF 133 / Schedule P · line 1941
Unexpired unobligated balance, end of year V SF 133 / Schedule P · line 2403
Other V SF 133 / Schedule P · line 2502
Exempt from apportionment unobligated balance, end of year V SF 133 / Schedule P · line 5321
Direct unobligated balance, end of year V SF 133 / Schedule P · line 5324
Mandatory unobligated balance, end of year
Unapportioned, Unexpired Accounts V SF 133 / Schedule P · line 1941
Unexpired unobligated balance, end of year V SF 133 / Schedule P · line 2403
Other V SF 133 / Schedule P · line 2502
Exempt from apportionment unobligated balance, end of year V SF 133 / Schedule P · line 5321
Direct unobligated balance, end of year V SF 133 / Schedule P · line 5324
Mandatory unobligated balance, end of year