02046cas a2200241 a 4500 AALejournalIMF022915 230101c9999 xx r poo 0 0eng d 5.00 USD 9798400209512 2075-8669 BD-DhAAL BD-DhAAL International Monetary Fund. Statistics Dept.. How to Record the Allocations of Special Drawing Rights in Government Finance Statistics. Washington, D.C. : International Monetary Fund, 2022. 1 online resource (19 pages) Technical Notes and Manuals <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This note provides statistical guidance to IMF staff and country authorities on the recording of the 2021 general allocation of Special Drawing Rights (SDRs) in the government finance statistics (GFS), which is also applicable to previous SDR allocations. SDR allocations received by members are recorded as a liability in the form of SDR allocations vis-a-vis the SDR Department of the IMF, which is part of gross debt of the public sector unit (Ministry of Finance/Treasury or central bank or other publicly controlled entity) on whose balance sheet SDRs are recorded, with a corresponding entry for SDR holdings as a financial asset. No transfer of wealth occurs due to the SDR allocation. It should be stressed that the statistical guidelines do not specify on whose balance sheet SDR holdings and allocations should be recorded, as this decision is determined by the member's domestic legal and institutional arrangements. Mode of access: Internet Technical Notes and Manuals; Technical Notes and Manuals ; No. 2022/003 Full text available on IMF https://elibrary.imf.org/openurl?genre=journal&issn=2075-8669&volume=2022&issue=003 IMF e-Library