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General Department
Author:
International Monetary Fund
Language:
English
Keywords:
AR
;
AREA
;
financial statement
;
special drawing rights
;
fair value
;
interest rate
;
unit of account
;
credit risk
;
fixed income
;
reserve account
;
Currencies
;
Personal income
;
Financial statements
;
Loans
;
Credit
;
Africa
;
Asia and Pacific
;
Global
;
Middle East
;
Middle East and Central Asia
Abstract
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International Monetary Fund Annual Report 2011
Financial Statements
Author:
International Monetary Fund
ISBN:
9781616351182
ISSN:
2227-8915
Publication Date:
21 Sep 2011
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781616351182.011
Pages:
86
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Table of Contents
Front Matter
Front Matter
Deloitte: Independent Auditors’ Report
General Department
Deloitte: Independent Independent Auditors’ Report
SDR Department
Deloitte Independent Auditors’ Report
Concessional Lending and Debt Relief Trusts
Deloitte: Independent Auditors’ Report
Other Administered Accounts
Back Matter
Acronyms And Abbreviations
Sections
Abstract
Consolidated statements of financial position at April 30, 2011, and 2010
General Department: Consolidated statements of comprehensive income for the years ended April 30, 2011, and 2010
General Department: Consolidated statements of changes in reserves, resources and retained earnings for the years ended April 30, 2011, and 2010
General Department: Consolidated statements of cash flows for the years ended April 30, 2011, and 2010
General Department: Notes to the consolidated financial statements for the years ended April 30, 2011, and 2010
1. Nature of operations
General Resources Account
Investment Account
Special Disbursement Account
Multilateral Debt Relief Initiative
2. Basis of preparation and measurement
New International Financial Reporting Standards and Interpretations
Unit of account
Use of estimates and judgment
3. Summary of significant accounting policies
Basis of consolidation
Quotas and reserve tranche positions
Currencies
SDR holdings
Credit outstanding
Burden sharing mechanism and Special Contingent Account
Investments
Gold holdings
Fixed assets
Pension assets
Borrowings
Reserves of the General Resources Account
Charges
Remuneration
Special Disbursement Account
Provisions
4. Risk management
Risk management framework
Credit risk
Market risk
Borrowings
Borrowings
Liquidity risk
Income risk
Operational risk
5. Currencies
6. Credit and loans outstanding
Overdue obligations
7. Investments
Investment income
8. Gold holdings
9. Fixed assets
10. Multilateral Debt Relief Initiative (MDRI)
11. Interest and charges
12. Special Disbursement Account
Contributions to Administered Accounts
Trust Fund
13. Borrowings
14. Arrangements
15. Burden sharing and the Special Contingent Account
16. Remuneration
17. Administrative expenses
18. Pension and other post-retirement benefits
19. Related party transactions
20. Subsequent events
Schedule 1 General Department Quotas, IMF’s holdings of currencies, reserve tranche positions, and outstanding credit and loans at April 30, 2011
Schedule 2 General Department Financial resources and liquidity position in the General Resources Account at April 30, 2011, and 2010
Schedule 3 General Department Status of arrangements in the General Resources Account at April 30, 2011
Metrics
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35.172.164.32
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