Back Matter

Back Matter

Author(s):
International Monetary Fund. Statistics Dept.
Published Date:
October 2013
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    Index

    Entries refer to corresponding paragraph numbers within the text.

    • A

    • American-style options, 222, 224, Box 4.2

    • Amortization schedules, 140, 142, 152

    • Asset-backed securities

      • predetermined drains, 162

    • Authorities. See Monetary authorities

    • B

    • Bank for International Settlements

      • credit lines, 211–212, 216, 218

      • deposits held in, 92, 114

      • short-term loans to, 93

    • Bankers’ acceptances, 79, 163

      • predetermined drains, 163

    • Banks. See also Financial institutions, 21, 171, 195, 197, 246

      • coverage, 219, 220

      • defined, 92

      • deposits held in, 92, 106–107, 114, Box 1.1

      • headquartered, 106–109, 125

      • resident, 60, 114, A7.6, A7.7

    • BIS. See Bank for International Settlements

    • Black-Scholes formula, 269

    • Bonds

      • predetermined drains, 162

      • U.S. Treasuries, 79

      • debt securities, 162

      • puttable, 199–205

    • Bought calls, 223, A4.8, Box 4.1

    • Bought options, 182

    • Bought puts, 223, A4.8, Box 4.1

    • Branches of financial institutions, 61,104–105, 108, 114

    • Building societies

      • deposits held in, 92

    • Bullet, 201 (footnote)

    • Bullion banks, 99

    • Buybacks

      • reporting securities in Reserves Data Template, 81

    • C

    • Call options, Box 4.1

    • Central banks

      • credit lines, 211–213

    • Central government

      • coverage in Reserves Data Template, 16, 20, 21

      • defined, 22

    • Certificates of deposit, 79, 92

      • predetermined drains, 162–163

    • CGFS. See Committee on the Global Financial System, 3

    • Closure netting, 150

    • Collateral guarantees, 191, 193–195

    • Collateralized loans, 84–85, 100

    • Collateralized mortgage obligations

      • predetermined drains, 162

    • Commercial banks

      • deposits held in, 92

    • Commercial paper

      • predetermined drains, 79, 163

    • Committee on the Global Financial System

      • Reserves Data Template development, 4, A1.5

    • Contingent liabilities, 191–198

    • Contingent net drains, 48, 180–190, A6.12

    • Contractual obligations, 24, 138, 180, 191, 196

    • Convertible bonds

      • predetermined drains, 162

    • Convertible foreign currencies, 67, 75, 119, 214, 248, A7.3, A7.15, A7.18

    • Cooperatives

      • deposits held in, 92

    • Counterparty claims, 107–108

    • Country notes. See Reserves Data Template

    • Credit events, 202

    • Credit lines, 206–221

    • Credit unions

      • deposits held in, 92

    • Cross default/cross acceleration clauses, 203

    • Currencies

      • market valuation, 133

      • reporting in Reserves Data Template, 37, 67, 77, 94, 113

    • Currency liquidity. See Foreign currency liquidity

    • Currency swaps. See Foreign exchange swap, 173

    • Currency unions, 10, 21, 57, Appendix 6

    • D

    • Data template. See Reserves Data Template.

    • Debentures, 79 (footnote)

      • predetermined drains, 162

    • Debt securities

      • market valuation, 132

      • predetermined drains, 162, 165

      • reporting on Reserves Data Template, 79

    • Default, 99, 150 (footnote), 193, 202, 257

    • Demand deposits, 65, 91

    • Deposit-taking corporations, 92

    • Deposit insurance, 195

    • Deposits

      • in banks headquartered in and outside of the reporting country, 107

      • foreign currency reserves, 77

      • market valuation, 133

      • “on call,” 161

      • reconciling BPM6 concept of reserves and Reserve Data Template, 114

      • reporting in Reserves Data Template, 91–95

    • Diamonds, 98

    • Discounted bonds

      • predetermined drains, 162

    • Discrete puts, 202

    • Domestic currency,

      • currency union, A6.3

    • Domestic currency debt, 25

      • coverage, 237

      • indexed to foreign currency, 49

      • short-term, 242

    • Dual-currency bonds

      • predetermined drains, 162

    • E

    • Equity securities

      • market valuation, 131

      • reporting on Reserves Data Template, 79

    • European options, 222, Box 4.2

    • Exchange rates, 30, 130, 136–137, 146–147, 167, 232–233, 237, 240, 242, A4.2, A4.6, A4.9, A4.10

    • Exercise dates, 224, Box 4.2

    • Exercise price. See Strike price

    • External assets, 5, 9, 16, 59, 62–64, 69, 109, 122, 158, A7.2, A7.7

    • External liabilities, 9, 153–158

    • F

    • Federal National Mortgage Association (Fannie Mae), 191

    • Financial derivatives assets

      • activities, 26–31

      • hard puts, 203

      • market valuation, 134, 259–270

      • reporting of, 26–31, 34, 102, 167–177, 222–235, Box 4.1, 245–150, 259–272, Appendix 3 (items 13–16)

      • with residual maturity of greater than one year, 271–272

    • Financial institutions

      • branches and subsidiaries, 104–105, 108, 114

      • credit lines with, 211–221

      • deposits held in, 92

      • headquartered abroad but located in the reporting country, 95, 105

      • headquartered in the reporting country, 103–104

      • headquartered in the reporting country but located abroad, 104

      • headquartered outside the reporting country, 103, 105

      • reserve assets in resident financial institutions, 60

    • Financial instruments

      • denominated in foreign currency and settled by other means, 237, 241, 243–250

    • Financing agreements, 211

    • Floating-rate bonds

      • predetermined drains, 162

    • Flows

      • Reserves Data Template section reported in, 46, 49

      • foreign currency, 31, 33, 36, 39

    • Foreign currency assets. See also Official reserve assets; Other foreign currency assets

      • contingent liabilities, 191–198

      • contingent net drains, 180–190

      • convertible, 67

      • defined, 59

      • defining predetermined drains, 138–143

      • deposits in resident banks, 60, 107–108, 114, A7.6

      • disclosing, 59–63

      • external assets, 62

      • options, 222–235

      • ownership, 68, 87–89

      • predetermined drains, 138–152

      • reserve assets, 65–67

      • securities with embedded options, 199–205

      • undrawn, unconditional credit lines, 206–221

    • Foreign currency deposits, 42, 61–62, 125, 140, 161, 195, 197

    • Foreign currency flows (drains)

      • associated with loans and securities, 153–166

      • other predetermined drains, 178–179

      • relating to forwards, futures, and swaps, 167–177

    • Foreign currency liquidity

      • concepts for Reserves Data Template, 15–19

      • data deficiencies, 1, Box 1.1

      • Reserves Data Template for, 4–8

      • importance of timely disclosure, 2

      • instruments included in resources and drains, 24

      • linkages with international reserves concepts,19

      • off-balance-sheet activities, 5

    • Foreign currency loans, 93, 102, 146, 161, 197

    • Foreign currency reserves deposits, 77

      • reconciling BPM6 concept of reserves and Reserves Data Template, 116

      • reporting in Reserves Data Template, 77–78

      • securities, 77, 109

      • as type of reserve asset, 75

    • Foreign exchange assets

      • defined, 77

      • reconciling BPM6 concept of reserves and Reserves Data Template, 112

      • swap agreements, 73

      • as type of reserve asset, 12, 75

    • Foreign exchange guarantees, Box 1.1, 181, 195

    • Foreign exchange swaps, 167, 170, 173

    • Forward contracts, 134, 170–172, 245

    • Forward transactions, 212

    • Forwards, 26–27, 34, 48, 50, 102, 138, 140, 146, 167–177

    • Freely usable currency, A7.15–18, A7.25, A7.27, A8.6

    • Futures, 102, 134, 167–177

    • Futures contracts, 134, 138, 171–175, 270

    • G

    • GAB. See General Arrangements to Borrow

    • General Arrangements to Borrow

      • commitments to the IMF, 214, A7.13, A8.3, A8.5, A8.9, A8.13, A8.14, A8.15, A8.23

      • reserve position, 96

    • Gold

      • allocated, 98

      • purity, 98, 125, A7.3

      • reconciling BPM6 concept of reserves and Reserves Data Template, 112

      • reporting in Reserves Data Template, 67, 72, 98–101

      • swaps. See Gold swaps.

      • as type of “other foreign currency asset,” 125

      • as type of reserve asset, 12, 75–76

      • unallocated, 98–99

      • valuation, 135

    • Gold deposits

      • reporting in Reserves Data Template, 75, 98–99

    • Gold on loan, 99

    • Gold swaps, 81, 100–101, 178, 255, A5.16, A7.28–29

    • Group of Ten Committee on the Global Financial System, 3

    • Guarantees, 5, 181, 191–195

      • collateral 193–195

      • government, 48, 53

    • H

    • Hard puts, 203

    • I

    • IIP. See International investment position

    • IMF. See International Monetary Fund

    • IMF Managed Trust Account, 57, 70, 93, 102, 215, A8.12, A8.23

    • Immediate delivery transactions, 212, A7.27

    • In-the-money options, 31, 57, 225–226, 228, 231–235, 247, Box 4.2

    • Indexed bonds

      • predetermined drains, 162

    • Indexed securities, 244

    • Inflows

      • Reserves Data Template section reported in, 46, 50, 52

      • predetermined drains, 139–140, 145, 148, 150–151, 166, 179

    • Institutions. See Financial institutions

    • International financial architecture

      • data deficiencies, 1

      • development of framework, 3

      • financial activities covered by Reserves Data Template, 24–25

      • institutions covered by Reserves Data Template, 20–23

      • international reserves concepts, 9–14

      • reporting and dissemination considerations, 37–44

      • structure of Reserves Data Template, 45–50

      • structure of Guidelines, 51–57

      • Reserves Data Template for, 4–8

      • time horizon, 35–36

      • valuation principles, 32–34

    • International investment position, 77, 117, Table 2.1, 154–158

    • International Monetary Fund

      • flexible credit line (FCL), 216, A7.2, A7.10–11

      • loans to, 70, A8.6–7, A8.23

      • note purchase agreement, 215, A8.3, A8.8–9

      • precautionary and liquidity line (PLL), 216, A7.10, A7.12

      • Reserves Data Template Guidelines development, 3

      • reserve position. See Reserve position in the IMF

      • short-term loans to, 93

    • International reserves

      • concepts for Reserves Data Template, 8–14

      • concepts, 19

      • “controlled by” concept, 11, 13, 20, 22, 59

      • data deficiencies, 1

      • data template for, 4–8

      • defined, 9

      • linkages with foreign currency liquidity

      • “readily available” concept, 11, 13, A7.14

      • residency concept, 10

    • Internet

      • dissemination of data, 43

    • L

    • Latin American Reserve Fund (LARF). See Regional pooling arrangements

    • Letters of credit, 197

    • Lines of credit, 73, 206–221

    • Liquidity. See Foreign currency liquidity

    • Loans

      • guarantees, 195

      • pledged assets, 49, 54, 72, 118, 237, 251

      • predetermined drains, 149, 153–154, 159–161

      • reserve assets, 70

      • short-term, 93, 102, 160–161

    • Local governments

      • exclusion from central government, 22

    • Long leg, 173

    • Long positions, 28, 38, 150, 177, 182, 186, 222–230, Box 4.1

    • Long-term loans, 70, 102, 152, 160

    • M

    • Margin, 256

    • Marked-to-market values. See Net, marked-to-market values

    • Market valuation

      • of currency, 133

      • of deposits, 133

      • of financial derivatives, 134, 259–270

      • of monetary gold, 135

      • of reserve assets, 117, 128–130

      • of reserve position in the IMF, 137

      • of securities, 131–132

      • of special drawing rights, 136

    • Marketable assets, 65

    • Marking to market, 134, 260

    • Memo items. See Memorandum items

    • Memorandum items

      • coverage of, 236–241

      • currency composition of reserves, 273

      • financial derivatives assets, 259–270

      • financial derivatives with residual maturity of greater than one year, 271–272

      • financial instruments denominated in foreign currency and settled by other means, 243–250

      • pledged assets, 251

      • reporting of, 25

      • repurchase agreements, 252–258

      • securities lent, 252–258

      • short-term domestic currency debt, 242

      • Special Data Dissemination Standard, Appendix 1

    • Monetary authorities

      • claims on nonresidents, 69

      • coverage in Reserves Data Template, 20

      • defined, 21

      • loans provided by, 70

      • ownership of reserve assets, 68

      • pledged assets, 72

      • real estate ownership, 74

      • reverse repos, 86–87

      • transfers of foreign currency claims, 71

    • Monetary gold. See Gold

    • N

    • NAB. See New Arrangements to Borrow

    • National agencies, A6.8–10

    • NDFs. See Nondeliverable forwards

    • Negotiable certificates of deposit

      • predetermined drains, 78, 162–163

    • Net, marked-to-market values

      • financial derivatives activities, 29, 259–270

      • reporting in Reserves Data Template, 50, 102

      • as type of “other foreign currency asset,” 125

    • Net drains, 15, 139, 180–190

    • Net international reserves, 17

    • Netting by novation, 102, 150, 260, 263

    • New Arrangements to Borrow

      • commitments to the IMF, 96, 214, A7.13, A8.3, A8.5, A8. 9, A8.13–15, A8.23

      • reserve position, 96

    • Nondeliverable forwards, 26, 34, 176, 245–250

    • Nonparticipating preferred stocks

      • predetermined drains, 162

    • Nonresidents

      • claims of the monetary authorities, 69

      • foreign currency securities issued by, 79

      • loans to, 70, 75

      • reconciling BPM6 concept of reserves and Reserves Data Template, 60, 116, Table 2.1

    • Notes (debt instruments)

      • predetermined drains, 162, 174

      • loans to the IMF, A7.13, A8.3, A8.10–11, A8.23 (table)

    • Notional values, 31, 34, 50, 53–54, 188, 223, 225, 227, 272

      • definition A7.20

    • O

    • Off-balance-sheet activities, 5, 16, 138, Box 1.1

    • Official reserve assets. See also Other reserve assets

      • currency composition of, 273

      • defined, 59, 64

      • deposits, 92

      • disclosing, 58–63

      • exclusion of pledged assets, 72

      • external assets, 62, 69

      • financial instruments, 75

      • foreign currency assets, 66–67

      • loans, 70

      • market valuation, 117, 128–130

      • marketable assets, 65

      • ownership, 68

      • “readily available” assets, 65, A7.10–12

      • reconciling BPM6 concept of reserves and Reserves Data Template, Table 2.1, 110–117

      • reserve assets as, 14

      • residency concept, 69

    • On-balance-sheet obligations, 138

    • Options

      • contracts, 5, 181, 190, 237

      • definitions of terms, 228

      • in-the-money options, 231–235

      • long positions, 222–230

      • market valuation, 272

      • notional values, 222–223, 225, 227

      • short positions, 222–230

      • as type of “other reserve asset,” 102

    • OTC instruments. See Over-the-counter instruments

    • Other foreign currency assets

      • defined, 59, 118–127

      • market valuation, 128–129

      • reporting of, 62

    • Other reserve assets

      • reporting in Reserves Data Template, 102

      • short-term foreign currency loans, 93

    • Out-of-the-money options, 247, Box 4.2

    • Outflows

      • predetermined drains, 139–140, 145, 148–151,179

      • Reserves Data Template section reported in, 46, 50

    • Over-the-counter instruments, 171, 245

    • P

    • Participation certificates

      • predetermined drains, 162

    • Pledged assets, 49, 54, 72, 118, 237, 243, 251

    • Position data, 38

      • Reserves Data Template section reported in, 46

    • Positions

      • Reserves Data Template section reported in, 46, 49

    • Post office savings banks

      • deposits held in, 92

    • Precious metals and stones, 98

    • Predetermined drains

      • associated with loans and securities, 159–166

      • defining, 138–143

      • examples, 48

      • other predetermined foreign currency flows, 178–179

      • relating to forwards, futures, and swaps, 167–177

      • relating to money market instruments, 163–165

      • relating to nonparticipating preferred stocks, 162

      • reporting data, 144–152

      • unlike data on external liabilities, 153–158

    • Prevailing market price. See Valuation principles

    • Pro Memoria section. See Reserves Data Template

    • Public debt securities

      • predetermined drains, 165

    • Put options, 182, 199, 200, 202–203, 234, Box 4.1

    • Puttable bonds, 190, 199–205

    • Q

    • Quality of reserves, 89, A7.19

    • R

    • Real estate

      • owned by monetary authorities, 74

    • Reciprocal currency arrangements, 27, 211–212

    • Reference date, 6, 32, 38, 58, 129–132, 144, 146–147, 158, 267

    • Regional pooling arrangements, 216

    • Remaining maturity. See Residual maturity

    • Repos. See Repurchase agreements

    • Repurchase agreements, Box 1.1

      • defined, 82

      • differentiating from reserve assets, 72

      • predetermined drains, 151, 178

      • reporting securities in Reserves Data Template, 81, 84–86, 102, 252–258, 210, 241, A7.21–24

    • Reserve assets. See International reserves; Official reserve assets; Other reserve assets

    • Reserve position in the IMF

      • defined, 96

      • market valuation, 137

      • reconciling BPM6 concept of reserves and Reserves Data Template, 96, 112, Table 2.1

      • as type of reserve asset, 12, 75–76

    • Reserve related-liabilities, 9, A6.2, A6.11–12

    • Reserve tranche, 96

    • Reserves Data Template

      • country notes, 20, 39, 42, 58, 71, 81, 84, 88, 89, 106, 108, 109, 127, 175, 176, 191, 194, 195, 212, 216, 254, 255, 266, 273, A5.13, A5.14, A5.15, A5.16

      • currencies reported, 37, 273

      • data for institutions headquartered in and outside of the reporting country, 103–109

      • disclosing reserve assets and other foreign currency assets, 58–63

      • dissemination of data, 43, 56–57, 61, Appendix 1

      • features of, 20–44

      • financial activities covered, 24–25

      • financial derivatives activities. See Financial derivatives assets.

      • framework of, 4–8

      • gold reporting, 67, 72, 98–101

      • IMF reserve position, 75–76, 96

      • institutions covered, 20–23

      • items not applicable, 40, A5.11

      • other reserve assets reporting, 102

      • Pro Memoria section, 231–235, A4.5–12

      • reconciling with BPM6 concept of reserves, 110–117

      • reference date, 6, 32, 38, 58, 129, 130, 131–132, 144, 146–147, 158, 267, A5.2

      • reporting data, 37–44

      • reporting foreign currency reserves, 77–78

      • securities reporting, 79–90

      • special drawing rights reporting. See Special drawing rights.

      • structure of, 45–50

      • time horizon, 35–36

      • total deposits reporting, 91–95

      • transaction dates, 39

      • types of data reported, 46, 47, 50, 63, 112, 130, 161, 173, 181, 195, 239, 262, 272, A7.10

      • valuation principles. See Valuation principles.

    • Resident financial institutions

      • reserve assets in, 60

    • Residual maturity

      • for contingent net drains, 185

      • defined, 36

    • Reverse repos

    • defined, 82

      • predetermined drains, 151, 178, 253–254, 256

      • reporting securities in Reserves Data Template, 84–87, 256

    • S

    • Savings and loan associations

      • deposits held in, 92

    • Savings banks

      • deposits held in, 92

    • SDDS. See Special Data Dissemination Standard

    • SDRs. See Special drawing rights

    • Securities

      • collateralized, 54, 83

      • with embedded options, 199–205

      • foreign currency reserves, 77, 109, 115

      • guarantees, 195

      • indexed, 7, 162, 237, 242, 244, 248

      • market valuation, 131–132

      • predetermined drains, 149, 153–154, 162–166

      • quality of, 89, A7.3, A7.19

      • reconciling BPM6 concept of reserves and Reserves Data Template, 115

      • reporting in Reserves Data Template, 79–90

      • underwriting agreements, 197

    • Securities lending

      • defined, 83

      • differentiating from reserve assets, 72

      • predetermined drains, 178

      • reporting in Reserves Data Template, 81, 84, 210, 251–258

    • Securities lent/borrowed

      • reporting in Reserves Data Template, 88

    • See/buybacks

      • reporting securities in Reserves Data Template, 81 (footnote)

    • Series A and Series B notes, A8.10–11

    • Settlement dates, 39

    • Short leg, 173

    • Short positions, 28, 38, 150, 177, 182, 222–230, Box 4.1

    • Short-term

      • defined, 35

    • Short-term domestic currency debt, 242

    • Short-term drains, 139, 142

    • Short-term loans, 93, 102, 160–161

    • Silver bullion, 98

    • Social security funds

      • defined, 22

    • Soft puts, 203

    • Special Data Dissemination Standard, 30, 183, A1.1–8

    • Special drawing rights

      • allocation, A8.18–19, A8.23

      • accrued interest, A8.20–23

      • currency composition of reserves, 273

      • holdings, 97, A8.18–19

      • market valuation, 136

      • reconciling Reserves Data Template and BPM6 concept of reserves, 112

      • reporting in Reserves Data Template, 75, 97, 112, A8.18–22

      • as type of reserve asset, 12, 75–76

    • Spot transaction, 100 (footnote), 212

    • State governments

      • exclusion from central government definition, 22

    • Stock data

      • Reserves Data Template section reported in, 46

    • Stress testing, 30–31, 53, 57, 183, 231, 235

    • Strike price, 31, 134, 146, 222, 234

    • Subsidiaries of financial institutions, 61, 104–105, 108, 114

    • Swap agreements

      • for foreign exchange assets, 73, A7.25–28

    • Swap facilities, 213

    • Swap transactions, 212

    • Swaps, 102, 167–177. See also Gold swaps

    • T

    • Term deposits, 91, 197

    • Test date, 216

    • Time horizon

      • in Reserves Data Template, 35–36

    • Transaction dates, 39

    • Transaction prices, 131

    • Treasury bills

      • predetermined drains, 163

    • U

    • Unconditional credit lines, 206–221

    • Underwriting agreements, 197

    • Undrawn credit lines, 206–221

    • Unlisted (not listed) securities, 79

    • V

    • Valuation principles

      • benchmark revaluations, 130

      • prevailing market price, 134, 260, 264–265, 268

      • in Reserves Data Template, 32–34

      • market valuation of reserve assets, 117

    • W

    • Window dressing, 71

    • Written calls, 223, A4.8, Box 4.1

    • Written options, 182

    • Written puts, 223, A4.8, Box 4.1

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