期刊名称：Financial Statements of the International Monetary Fund
印刷版ISSN：0149-6050
出版年度：2007
卷号：APR
页码：11-11
出版社：International Monetary Fund
摘要：The International Monetary Fund (IMF) is an international organization of 185 member
countries. It was established to promote international monetary cooperation and exchange
stability and to maintain orderly exchange arrangements among members; to facilitate the
expansion and balanced growth of international trade, and contribute thereby to the
promotion and maintenance of high levels of employment; and to provide temporary
financial assistance under adequate safeguards to member countries to assist in solving their
balance of payments problems in a manner consistent with the provisions of the IMF¡¯s
Articles of Agreement. The IMF conducts its operations and transactions through the General
Department and the Special Drawing Rights Department (the SDR Department). The General
Department consists of the General Resources Account (GRA), the Special Disbursement
Account (SDA), including the Multilateral Debt Relief Initiative-I Trust (MDRI-I Trust), for
which the IMF is the Trustee and over which the SDA has substantial control, and the
Investment Account. The IMF also administers trusts and accounts established to perform
financial and technical services and financial operations consistent with the purposes of the
IMF. The resources of these trusts and accounts are contributed by members or the IMF
through the SDA. The financial statements of the MDRI-I Trust are consolidated with those
of the General Department. The General Department does not have the power to govern the
financial and operating polices of the SDR Department, or the trusts it administers as trustee,
so as to derive benefits from their activities, and the financial statements of these entities are
therefore presented separately.
