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：54-54
出版社：International Monetary Fund
摘要：The International Monetary Fund (IMF) conducts its operations and transactions through the
General Department and the Special Drawing Rights Department (the SDR Department). The
Special Drawing Right (SDR) is an international interest-bearing reserve asset created by the
IMF following the First Amendment of the Articles of Agreement in 1969. All transactions
and operations involving SDRs are conducted through the SDR Department. The SDR may
be allocated by the IMF, as a supplement to existing reserve assets, to members participating
in the SDR Department. Its value as a reserve asset derives, essentially, from the
commitments of participants to hold and accept SDRs and to honor various obligations
connected with its proper functioning as a reserve asset.
