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:108-108
出版社:International Monetary Fund
摘要:The Trust for Special PRGF Operations for the Heavily Indebted Poor Countries and for
Interim PRGF Subsidy Operations (the PRGF-HIPC Trust or the Trust) and Related
Accounts comprise the PRGF-HIPC Trust Account, the Umbrella Account for HIPC
Operations, and the Post-SCA-2 Administered Account. The IMF is the Trustee of the Trust
and the related accounts. The PRGF-HIPC Trust Account comprises three subaccounts: the
PRGF-HIPC, PRGF, and HIPC subaccounts. Combining balance sheets and income
statements and changes in resources for each of these accounts are provided in Note 10.
Transactions between the above accounts are eliminated on combination in the combined
balance sheets and combined income statements and changes in resources.