Abstract

This volume documents decisions, interpretations, and resolutions of the Executive Board and Board of Governors of the International Monetary Fund, as well as documents relating to the United Nations and other international organizations.

Index

A

  • Access policy

    • access limits to Funds General Resources and under exceptional access policy, 469

    • Catastrophe Containment and Relief Trust, 310

    • Poverty Reduction and Growth Trust, 233

    • temporary increases in annual limits, 2020, 467

  • Access Policy

    • temporary increases in access limits from July 13, 2020, to April 6, 2021, 469

  • Access policy, use of Fund resources

    • capital account crises, 487

    • exceptional circumstances, 474, 488

    • exceptional circumstances, review, 2004, 473

    • Flexible Credit Line, 357

    • review of policy under credit tranches and the Extended Fund Policy and in capital account crises, 2003, 477

    • revolving character of Fund resources, 472

  • Administrative Account

    • balances, 814

    • reserve tranche position, 814

  • African Development Bank

    • communication concerning members arrears to the Fund, 793

    • exchange of document, 685

    • prescribed holder of SDRs, 754

  • African Development Fund, 754

  • Andean Reserve Fund

    • prescribed holder of SDRs, 754

  • Annual Report (IMF), 286

  • Anti-money laundering

    • effectiveness, review of program (2011), 145

    • FSAP framework, 146

  • Anti-money laundering and CFT

    • review of strategy, 2014, 147

  • Anti-Money Laundering/CFT Assessments

    • participation of Fund staff in other assessor bodies, 150

  • Arab Monetary Fund

    • exchange of documents with, 685

    • prescribed holder of SDRs, 754

  • Archives policy

    • access by outside persons, 637

  • Arrears

    • lending into arrears, 458

    • settlement of disputes between members, 105, 462

  • Arrears of a member to creditors other than the Fund

    • extended arrangements, performance criterion, 393

    • Fund lending into nonsovereign arrears, 456

    • Fund lending into sovereign arrears, 457

    • performance criteria, 456

    • stand-by arrangement, performance criterion, 393

  • Arrears to official creditors

    • Fund policy of nontoleration, 451

  • Arrears to private creditors stemming from sovereign defaults and from exchange controls

    • Fund lending into arrears, 456

  • Article I, purposes of the Fund, 319, 591, 596

  • Article I, Section 1(iii), manipulation of exchange rates, 21

  • Article II, Section 2 membership, 1

  • Article IV consultations

    • 2012 Decision on Bilateral and Multilateral Surveillance, 18

    • ad hoc consultations, 19

    • Article VIII restrictions, 599

    • Article XIV restrictions, 599

    • Central African Economic and Monetary Union, 41

    • conditionality discussions, 327

    • consultation cycle, 92

    • consultation cycles, 91, 92

    • data provision, 626

    • document exchange with WTO, 675

    • Eastern Caribbean Currency Union, 42

    • euro area, 38, 40

    • European Central Bank, observer status, 673

    • evaluation and review of related programs, 327

    • excessive delay in completion, 95

    • extension of cycles due to CoVID-19

    • pandemic, 94

    • governance in areas of Fund expertisessues, 82

    • governance issues, 75, 81

    • lapse of time procedures, 100

    • macro-financial surveillance, 36

    • macro-financical surveillance, 30

    • military expenditures, 89

    • multiple currency practices, 602

    • procedural deadlines for completion, 435

    • three-month period, 98

    • use of Fund resources, 327

    • World Bank, collaboration with, 664

    • World Bank, observer status, 658

    • World Trade organization, observer status, 680, 879

  • Article IV, Section 1, general obligations of members, 9

  • Article IV, Section 1, principles for guidance of members’ policies, 9

  • Article IV, Section 1(iii), 16

  • Article IV, Section 2, notification of exchange arrangements, 5

  • Article IV, Section 3, surveillance over exchange arrangements, 9

  • Article IV, Section 3(a), surveillance over exchange rate policies, 12

    • consultation cycles, 91

    • excessive delays in completion of Article IV consultations, 95

  • Article IV, Section 3(b), surveillance over exchange rate policies

    • consultation cycles, 91

    • excessive delays in completion of Article IV consultations, 95

  • Article V, Section 1, designation of fiscal agency, 568

  • Article V, Section 2(b), financial and technical services, 150, 151

    • Interim Administered Account for Remaining Windfall Gold Sale Profits, 260

    • windfall gold sale profits, 254

  • Article V, Section 3, conditions governing use of Funds general resources

    • application of Fund policies to purchases of currency borrowed by Fund, 520, 563

    • early repurchase guidelines, 520

    • meaning of with the provisions of this agreement,Article V, Section 3, 319

  • Article V, Section 3(b)(iii), waiver of limitation of 200 percent of quota

    • Extended Fund Facility, 390

  • Article V, Section 3(d), operational budgets

    • assessment of strength of members balance of payments and gross reserve position for operational budgets, 511, 515

    • selection of currencies in purchases, 513

  • Article V, Section 3(f), transfers of SDRs, 512

  • Article V, Section 5, limitation on use of Funds resources, 363

  • Article V, Section 6(b), transfers of SDRs by the Fund, 515

  • Article V, Section 6(c), sales of SDRs by the Fund, 519

  • Article V, Section 7(b), early repurchases

    • assessment of strength of members balance of payments and gross reserve position, 511, 520

  • Article V, Section 7(c), repurchases, 522

  • Article V, Section 7(i), selection of currencies for repurchases, 516, 523

  • Article V, Section 8, charges, 526

  • Article V, Section 8(a), charges, 530, 532

  • Article V, Section 8(b), charges, 522, 530, 532, 814

  • Article V, Section 8(c), charges, 526, 529, 532

  • Article V, Section 8(d), charges, 526

  • Article V, Section 8(e), charges”, 526

  • Article V, Section 9(a), remuneration, 814

  • Article V, Section 11, maintenance of value, 539

  • Article V, Section 12(f), other operations and transactions gold sales, 550

  • Article V, Section 12(f)(ii), Special Disbursement Account (SDA) resources for assistance to low-income developing members, 541

  • Article V, Section 12(h), investment of members currency held in SDA, 541

  • Article VI, capital transfers

    • use of Fund resources for, 553

    • WTO, information on Fund decisions requesting a member to exercise controls to prevent a large or sustained outflow of capital, 874

  • Article VI, Section 1, use of Funds resources for capital transfers

    • freedom to adopt regulations on capital movements, 554

  • Article VI, Section 2 of the Articles of Agreement of the Bank, 829

  • Article VI, Section 3, controls on capital transfers, 554

  • Article VII, Section 3(b), scarce currency, 590

  • Article VIII, general obligations of members

    • acceptance of obligations, 598

    • bilateralism, 591

    • bilateral payments arrangements, 394

    • consultations, world Bank observer, 658

    • payments restrictions, 104, 591, 595

    • restrictions, 598

    • retention quotas, 594

    • settlement of disputes between members, 104

  • Article VIII, Section 2, avoidance of restrictions on current payments

    • acceptance of obligations under, 596

  • Article VIII, Section 2(a)

    • restrictions on current payments and transfers, 590

    • undue delays as payment restrictions, 598

  • Article VIII, Section 2(b), unenforceability of exchange contracts

    • interpretation, 588

  • Article VIII, Section 3, avoidance of discriminatory currency practices

    • acceptance of obligations under, 594, 596

    • multiple currency practices, 596, 604, 605

  • Article VIII, Section 4, convertibility of foreign-held balances

    • acceptance of obligations under, 598

  • Article VIII, Section 5, furnishing of information to the Fund

    • declaration of censure, 622

    • handling of potential breaches, 632

    • members obligations, 619

    • procedures prior to report by the Managing Director to the Executive Directors, 620

    • review, 2008, 631

    • sanctions, 623

    • strengthening effectiveness of, 618, 627

  • Article IX, Section 5, immunity of archives, 637

  • Article IX, Section 7, privilege for communications, interpretation, 642

  • Article X, relations with other international organizations, 845

  • Article XII, Section 3(j), 644

  • Article XII, Section 4, Managing Director and staff, 702

  • Article XII, Section 6, reserves, distribution of net income, and investment, 703

  • Article XII, Section 6(d)

    • partial distribution of windfall gold sale profits, 254

  • Article XII, Section 6(f)(vi), 255

  • Article XII, Section 6(f)(ix), 255

  • Article XII, Section 7(a), 849

  • Article XII, Section 7, publication of reports, 717

  • Article XII, Section 8, 733

  • Article XIII, Section 2, 577

  • Article XIV, exchange restrictions under transitional arrangements

    • availment of transitional provisions, 596

    • bilateralism, 591

    • commitment to current account convertibility, 598

    • multiple currency practices, 594

    • retention quotas, 593

    • settlement of disputes between members, 104

  • Article XIV, Section 2, exchange restrictions

    • maintenance of orderly exchange arrangements, 604

    • multiple currency practices, 604

    • restrictions related to national security, 590

    • transitional arrangements, 589, 592

    • undue delays as payments restrictions, 598

  • Article XIV, Section 3, representation by the Fund

    • application, 605

    • meaning of exceptional circumstancesnArticleXIV,Section3, 741

  • Article XVII, Section 3, 254

  • Article XVII, Section 3, other holders of SDRs, 751

  • Article XIX, Section 2(c), SDR operations and transactions between participants

    • donations, 770

    • forward operations, 769

    • loans, 762

    • other holders, 751

    • pledges, 764

    • settlement of financial obligation, 761

    • swap operations, 768

    • transfers as secruity for the performance of financial obligations, 766

  • Article XIX, Section 4, limit on SDR Department participants obligation to provide currency, 563

  • Article XIX, Section 5(a)(i), designation plans, 511, 776

  • Article XIX, Section 5(c), designation rules in SDR Department, 776

  • Article XIX, Section 5, designation of participants to provide currency, 773

  • Article XIX, Section 6(b), reconstitution, 778

  • Article XIX, Section 7(a), calculation of exchange rates, 566, 762, 764, 766, 768

  • Article XX, Section 1, interest paid on holding of SDRs, 751

  • Article XX, Section 2, SDR Department interest and charges, 779

  • Article XX, Section 5, application against unpaid charges of SDRs acquired by participants after payment date, 780

  • Article XXIII, Section 1, suspension of operations and transactions in SDRs, 753

  • Article XXVI, Section 2(b), 824, 829

  • Article XXVI, Section 3, withdrawal from membership, 569

  • Article XXIX(a), interpretation

    • authority of the Fund to use its resources, 319

    • privilege for communications, Article IX, Section 7, 642

    • unenforceability of exchange contracts under Article VIII, Section 2(b), 588

  • Article XXIX, interpretation

    • New Arrangements to Borrow, interpretation outside the purview of Article XXIV, 570

    • unenforceability of exchange contracts, 557

  • Article XXX(c), definition of reserve tranche purchase

    • exclusion of purchases and holdings from EFF, 814

  • Article XXX(c)(iii), exclusion of purchases and holdings in credit tranches or under extended arrangements, 814

  • Article XXX(f), freely usable currencies, 745, 815

  • Asian Development Bank

    • communications concerning members arrears to the Fund, 793

    • exchange of documents with, 685

    • prescribed holder of SDRs, 754

  • Attribution, rule of

    • members indebted to Fund, 517

    • reduction in Funds holdings of currency, 524

  • Audit

    • framework Administered Account, 154

    • PRGF-HIPC Trust, 284, 293

    • safeguards for use of Fund resources, 320

  • Authorized Fund signatories, 702

B

  • Balance of payments need

    • conditionality, 320

    • Fund-supported programs, 322

    • Precautionary and Liquidity Line, 407

    • Rapid Financing Instrument, 439

  • Bank for International Settlements (BIS)

    • investment by Fund of currencies held by Borrowed Resources Suspense Accounts, 578

    • prescribed holder of SDRs, 753

  • Bank-Fund collaboration

    • debt sustainability assessments, 666

    • IMF-world Bank Concordat, 647

    • world Bank observer status, 658

  • Bank of Central African States

    • prescribed holder of SDRs, 754

  • Bilateralism and convertibility, 591

  • Bilateral payments arrangements

    • stand-by arrangement, 395

    • three-month settlement rule, temporary exemption, 592

  • Blackout periods

    • General Resources Account arrangements, 350

  • Blended access to financing

    • under PRGT and GRA, 225

  • Board of Governors Resolutions

    • Composite Resolution, 821

  • Borrowed Resources Suspense Accounts

    • establishment, 577

    • investment by the Fund of currencies held in, 577

  • Borrowing agreements for the PRGT, Poverty Reduction and Growth Trust

    • zero percent interest rate floor on borrowing, 231

  • Borrowing by the Fund

    • guidelines, 2020, 579

    • proposed modalities for 2012 round, 584

  • Burden sharing

    • implementation in FY 2000, 532

    • implementation in FY 2001, 535

    • rate of charge, determination of, 535

  • By-Laws

    • Section 20, audits, 153, 281, 286

    • Section 22, compulsory withdrawal, 794, 797, 798

C

  • Capital account crises

    • access policy, 487

    • exceptional access policy, 2004 review, 473

  • Capital flows

    • action to limit disequilibrium flows, Composite Resolution, 835

    • institutional view of liberalization and management, 54

    • Integrated Policy Framework, 46

    • role of macroprudential policies, 49

    • role of the Fund, 57

    • WTO, information on Fund decisions requesting a member to exercise capital controls, 878

  • Capital transfers

    • controls by members, 554

    • multiple currency practices applicable solely to, 601

    • use of Funds resources for, 603

  • Caribbean Development Bank (CDB), 685

  • Catastrophe Containment and Relief Trust

    • amount of assistance, 310

    • grant assistance for debt relief, 318

    • instrument to establish, 301

    • qualification for assistance, 308

    • Qualifying Public Health Disaster, 308

    • transformation of the Post-Catastrophe Debt Relief Trust, 299

    • Umbrella Account, terms and conditions for administration, 315

  • Censure

    • draft declaration, 795

  • Central African Economic and Monetary Union

    • surveillance over monetary and exchange rate policies, 41

  • Charges

    • accounting for charges from members with overdue obligations, 526

    • administrative account balances, 814

    • extended arrangements, 395

    • future changes in charges, 526

    • media of payment in General Resources Account, 528

    • payment by nonparticipant in the SDR Department, 528

    • payment of net charges and assessment in the SDR Department for Fy ended April 30, 1982, 779

    • setoff in connection with a retroactive reduction of charges due by members in arrears, 532

    • special charges on overdue financial obligations to the Fund, 529, 531

    • stand-by arrangements, 395

    • surcharge on purchases in the credit tranches, under the SLL, and under the EFF, 526

    • value date for payments of special charges, 531

    • waiver of special charges, 530

  • Chinese renminbi

    • weight in SDR valuation basket, 747

  • Climate change

    • IMF strategy, 66

  • Code of Good Practices on Transparency in Monetary and Financial Policies, 370

  • Committee on Reform of the International Monetary System Composite Resolution, 821

  • Communications, privilege for interpretation of Article IX, Section 7, 642

  • Compensatory Financing Facility

    • indicative targets, 324, 325, 326

    • repurchase expectation, 520

    • repurchases, 520

  • Compulsory withdrawal, 796, 798, 799

  • Concessional financing

    • review of eligibility framework, 2017, 229

    • review of eligibility framework, 2019, 226

    • review of eligibility framework, review, 2015, 229

  • Conditionality

    • benchmarks, 324, 325, 326

    • consistency with WTO agreements with Fund member, 677

    • consultation clauses, 324

    • currency unions, 335

    • emergency financing mechanism, 499

    • financing assurance reviews, 325

    • first credit tranche, 383

    • floating tranches, 327

    • guidelines on, 320

    • individual circumstances of members, 321

    • letters of intent, 324

    • modalities, 323

    • monetary policy consultation clause (MPCC), 352

    • monetary policy regimes, 352

    • national ownership, 321

    • outcomes-based, 323

    • ownership, 321, 374

    • performance criteria, 325

    • performance criteria and phasing, relationship, 332

    • performance criteria with respect to foreign borrowing, 348

    • PRGF-ESF arrangements, 385

    • principles, 320

    • prior actions, 325, 361, 365, 385

    • program design, 321

    • program review, 325

    • review, 2019, 328

    • stand-by arrangement, normal access to credit tranches, 382

    • streamlining, 384, 386

    • structural, 330

    • structural benchmarks, 324

    • structural performance criteria inapplicable, 354

    • structural performance criteria replaced by review-based approach, 355

    • waiver, adopting measures prior to granting of, 324

    • waiver, nonobservance of performance criteria, 327

  • Confidentiality

    • exchange of documents with other international agencies, 684

    • FSAP Confidentiality Protocol, 125

    • side letters, 358

  • Consultation clause

    • stand-by arrangements, 396

  • Consultation cycles

    • currency unions, extension, 94

  • Consultations other than under Article IV

    • acceptance of obligations of Article VIII, Sections 2, 3, and 4, 596

    • Article VIII restrictions, 590, 591

    • Article XIV restrictions, 591, 594, 658

    • bilateral agreements, 591

    • competitive depreciation, 600

    • conditionality, consultation clauses, 324

    • multiple currency practices, 594

    • prescribed holders of SDRs, 752

    • sale of members currencies, 512

    • trade and payments restrictions, escalation, 600

    • United Nations, 846, 849

    • World Trade organization, 675

  • Contingent Credit Lines (CCLs)

    • extended arrangements and, 396

  • Convertibility

    • acceptance of obligations of Article VIII, Sections 2, 3, and 4, 595

    • bilateralism, 591

    • currency, 593, 595

    • current account of the balance of payments, 595, 597

    • retention quotas, 592

  • COVID-19 pandemic

    • Qualifying Public Health Disaster under the CCRT, 318

  • COVID-19 pandemic response

    • consultation cycles extension, 45

    • emergency procedures, 503

    • extension of consultation cycle stability assessments under FSAP, 120

    • increases in access limits in the GRA, temporary, 467

    • increases in access limits under emergency financing and GRA, temporary, 465

    • increases in access limits under the PRGT, temporary, 467

    • lending options, 423

    • Post-Financing Assessment thresholds, 506

    • Rapid Credit Facility, increased access, 441

    • Rapid Financing Instrument, increased access, 441

    • suspension for 2020 of issuance of Annual Report on Delayed Article IV consultations, 98

    • suspension of steps to address excessive delays in completion of Article IV consultations, 98

    • temporary modification of access limits, review, 2021, 463

  • Cross-conditionality

    • avoidance, 657

  • Currencies

    • attribution of reduction of Funds holdings, 524

    • charges on Funds holdings in excess of quota, 526

    • freely usable, 745, 753, 815

    • General Resources Account, 511, 515, 528, 538

    • guidelines for operational budget allocation of currencies, review, 514

    • maintenance of value, 538

    • presently needed for making payments, 320

    • repurchases, 521

    • reserve asset payments, 2

    • sale of currencies of members with outstanding purchases, 512, 514

    • SDR valuation basket, 745

    • subscription to the Fund, ownership, 1

    • use in operational budgets, 511

  • Currency unions

    • design of Fund-supported programs, 334

  • Current international transactions (current account transactions)

    • bilateralism, 591

    • multiple currency practices, 601

    • restrictions involving WTO members, 679, 878

    • restrictions on payments and transfers, 591, 595

    • undue delays in availability or use of foreign exchange, 598

D

  • Data provision to the Fund for surveillance

    • review, 2008, 630

    • review, 2012, 634, 635

    • review, 2022, 615

  • Data Standards Initiative

    • ninth review, 2015, 139

  • Debt operations

    • condition precedent clauses, 462

    • management of the debt situation, 461

    • mandatory prepayment, 462

  • Debt strategy

    • payments of arrears to creditors, 598

  • Debt sustainability assessments, 664

    • Fund-Bank collaboration, 664

  • Debt sustainability framework

    • low income countries, 242

    • low-income countries, 245

    • market access countries, 670

  • Declaration of censure, 793

  • Declaration of ineligibility, 797, 799

    • overdue financial obligations to the Fund, 792

    • publicity, 809

    • termination, 809

    • timing, 803

  • Declaration of noncooperation, 793

    • draft declaration, 797

    • publicity upon withdrawal, 809

    • termination, 809

    • timing, 804

  • De-escalation of remedial measures, 810

  • Designation, SDR Department

    • acceptance limit, 775

    • assessment of strength of balance of payments and governance position, 511

    • rules for designation, review, 773

    • rules for designation, revision, 776

  • Development Committee (Joint Ministerial Committee on the Transfer of Real Resources to Developing Countries)

    • changes in the organization of work and structure of the Secretariat function, 840

    • establishment and composition, 828

    • Executive Directors participation in meetings, 830

    • HIPC Initiative, 286

    • Managing Directors participation in meetings, 830

    • procedures, 831

    • rules of procedure, 839

    • WTO observer, 680

  • Digital money

    • IMF strategy, 68

  • Discrimination

    • balance of payments reasons, 595

    • disputes between members, comparable treatment of creditors, 105

    • multiple currency practices, 608

    • nondiscriminatory treatment of members, use of general resources, 321

  • Disputes between members

    • comparable treatment principle, 105

    • role of the Fund, 462

  • Dissemination Standards Bulletin Board

    • Enhanced General Dissemination Standard (e-GDDS), 636

    • SDDS Plus, 636

    • Special Data Dissemination Standard, 636

E

  • Early repurchases

    • guidelines, 520

    • members balance of payments and gross reserve position, 520

  • Easing work pressures

    • omnibus paper, 431

  • East African Development Bank

    • prescribed holder of SDRs, 754

  • East Caribbean Currency Authority

    • prescribed holder of SDRs, 754

  • Eastern Caribbean Central Bank

    • prescribed holder of SDRs, 754

  • Eastern Caribbean Currency Union

    • surveillance over monetary and exchange rate policies, 42

  • Economic Development Document

    • Poverty Reduction and Growth Trust, 249

  • Emergency assistance

    • global pandemic, 503

    • repurchase, 521

  • Emergency financing mechanism (EFM)

    • conditions for activation, 501

    • early repurchase, 503

  • Enhanced financing limits

    • Rapid Credit Facility and Rapid Financing Instrument, 472

  • Enhanced General Data Dissemination Standard (e-GDDS), 636

    • endorsed by Executive Board, 140

  • Enhanced Structural Adjustment Facility (ESAF) Trust (transformed into Poverty Reduction and Growth Facility (PRGF) Trust)

    • blend of general and SAF/ESAF resources, 807

    • gold pledge, 807

    • overdue financial obligations to Fund, 788

    • prior actions, 367

    • rights accumulation program, 807

    • transformation to PRGF Trust, 252

    • use of SDRs, 756

  • Enhanced surveillance

    • Article VIII obligations, 598

  • Enlarged access

    • repurchases, 472

  • Euro

    • freely usable currency, 815

    • rates for computation and maintenance of value, 539

  • Euro area members

    • surveillance over monetary and exchange rate policies, 40, 673

  • European Bank for Reconstruction and Development (EBRD)

    • exchange of documents with, 685, 687

  • European Central Bank (ECB)

    • euro reference rates, 749

    • observer status, 673

  • European Commission (EC)

    • Article IV consultations, 40

    • exchange of documents with, 685

  • European Investment Bank (EIB)

    • exchange of documents with, 685

  • Exchange arrangements

    • exchange taxes and subsidies, notification, 6

    • flexible, notification of significant decision, 6

    • intervention, 6

    • multiple currency practices, prior Fund approval, 6

    • notification of, 5

  • Exchange contracts

    • unenforcability, Funds interpretation of Article VIII, Section 2(b), 588

  • Exchange controls

    • nonsovereign arrears stemming from imposition, 456

  • Exchange of documents with other international agencies

    • ad hoc requests, 686

    • Article IV consultation staff reports, 679, 687

    • changes in procedures, 687

    • criteria for access, 684

    • Recent Economic Developments reports, 680

    • use of Fund resources staff papers, 687

  • Exchange rate policies

    • euro area, 38

  • Exchange rates

    • coherence in global policymaking, 676

    • computations and maintenance of value, 538

    • computations and maintenance of value (value date), 538

    • fixed, 602

    • floating guidelines, 834

    • fluctuating, 6, 603

    • General Arrangements to Borrow, 566

    • New Arrangements to Borrow, 566

    • unification in multiple rate systems, 608

  • Exchange restrictions

    • approval by Fund, 599

    • Article VIII, Section 2, 3, and 4 obligations, 596

    • avoidance of escalation, 600

    • balance of payments reasons, 597

    • bilateralism, 591

    • competitive depreciation, 600

    • consultations with Fund, 596, 600

    • discrimination for balance of payments reasons, 595

    • Fund representation in exceptional circumstances under Article XIV, Section 3, 606, 741

    • guiding principle on whether a measure is an exchange restriction, 596

    • non-balance of payments reasons, 597

    • performance criteria, stand-by arrangement, 393

    • retention quotas, 592

    • security reasons, 590

    • transitional arrangements under Article XIV, 593, 596

    • undue delays, 554, 598

    • World Trade Organization, information on Fund approval, 878

  • Exchange subsidies, 6

  • Exchange taxes, 6, 603, 607

  • Executive Board

    • Code of Conduct, 695

    • meetings, procedural guidelines, 701

    • minimum circulation period for Article IV consultations documents, 100

    • notification of exchange arrangements, 5

    • report on Eleventh General Review of Quotas, 358

    • side letters procedures, 358

  • Executive Directors

    • IMFC meetings participation, 823

    • voting power, effect of adjustment of quota, 695

  • Ex-post assessments

    • discontinued, 437

    • press releases, 735

    • repeal decision, 435

  • Extended arrangements

    • charges, 395

    • completion of reviews, 401

    • consultation clauses, 396

    • form, standard, 396

    • misreporting and noncomplying purchases, 362, 366

    • phasing, 396

    • structural performance criteria not applicable, 354

  • Extended Fund Facility

    • applicable situations, 388

    • arrangements for periods not exceeding four years, 390

    • charges, 391

    • form of extended arrangement, 396

    • phasing of purchases, 390

    • repurchases, 390

    • review, 391

    • stand-by arrangement policies applicable, 391

    • waiver of conditions of Article V, Section 3(b)(iii), 390

  • External debt

    • management of debt situation, 462

  • External debt performance criteria

    • concessionality, definition, 349

    • stand-by arrangement, 393

F

  • Financial Action Task Force

    • Fund collaboration with, 146

  • Financial Sector Assessment Program (FSAP)

    • Bank-Fund collaboration, 125

    • Confidentiality Protocol, 125

    • coverage of macroprudential frameworks, 123

    • Financial System Stability Assessments (FSSAs), 120

    • offshore financial centers (OFCs), 141

    • review, 2014, 122, 166

    • review, 2021, 106

    • scope and modalities, 111

    • stability assessments, mandatory, 120

  • Financial Stability Board

    • membership of the Fund, 687, 690

  • First credit tranche purchase

    • liberal Fund attitude, 383

    • reasonable efforts test, 383

  • First credit tranche stand-by arrangements

    • phasing and performance clauses omitted, 383

  • Fiscal agency

    • safeguards on use of Fund resources when fiscal agent not central bank, 369

  • Flexible Credit Line

    • ARA metric, 418, 422

    • Emergency Financing Mechanism procedures not applicable, 404

    • establishment, 401

    • indicators of institutional strength, 418, 422

    • performance criteria not applicable, 402

    • phasing not applicable, 402

    • qualification criteria, 401

    • review, 2014, 414, 419

    • review, 2017, 412, 414

  • Flexible Credit Line (FCL)

    • consultation cycle, 92

  • Forms

    • draft declaration on censure or noncooperation, 797

    • draft first letter to all Governors regarding a members overdue financial obligations to the Fund, 795

    • draft second letter to all Governors regarding a members overdue financial obligations to the Fund, 796

    • extended arrangement, 396

    • stand-by arrangement, 392

  • Fragile and Conflict-Affected States

    • IMF Strategy, 63

  • Framework Administered Account for Selected Fund Activities

    • instrument to establish, 155

  • Framework Administered Account for Technical Assistance Activities

    • instrument to establish, 151

    • investment of resources, 153

    • Pacific Financial Technical Assistance Centre Subaccount, 154

  • Fund arrangement

    • consultation cycle, 92

  • Fund-Bank collaboration

    • attendance at Fund Board Meetings, 658

  • Fund lending into arrears

    • arrears to private creditors, 456, 458

    • review of policy, 461

  • Furnishing of information to the Fund, 362, 618

G

  • G-20 mutual assessment process

    • role of the Fund, 131

  • General Agreement on Tariffs and Trade (GATT)

    • Fund collaboration with, 674, 835

    • import restrictions for balance of payments reasons, 597

    • Voluntary Declaration on Trade and other Current Account Measures, 835

  • General Arrangements to Borrow (GAB)

    • emergency financing mechanism, 499

    • repayment by the Fund, 563

    • sales of currencies of members indebted to Fund, 517

  • General Resources Account (GRA)

    • adjustment of Fund holdings of members currency, 539

    • annual reimbursement of PRGF-ESF Trust expenses, 551

    • blended access to financing under PRGT and GRA, 225

    • designation, assessment of strength of members balance of payments and gross reserve position, 511

    • gold held, sale, 550

    • maintenance of value, 539

    • media payment in, 528

    • misreporting and noncomplying purchases, 362

    • overdue charges, 530

    • rates for computation and maintenance of value, 538

    • rights approach, 806

    • rules, applicability to PRGF Trust administration, 252

    • sale of currencies at the request of members with outstanding purchase, 513

    • sale of SDRs by the Fund for payment for increase in quota, 519

    • specification of currencies by the Fund, 515

    • transfers of SDRs instead of currencies under Article V, Section 3(f), 512

  • Gold

    • gold pledge for use of ESAF Trust resources, 807

    • harmonization of excess holdings of SDRs, 774

    • Interim Administered Account for Remaining windfall Gold Sales Profits, 260

    • Interim Administered Account for Windfall Gold Sales Profits, 254

    • Interim Remaining Windfall Gold Sales Profits Subaccount, 264

    • Interim Windfall Gold Sales Profits Subaccount, 259

    • payment for repurchases, 523

    • use of gold sales profits in Investment Account, 716

  • Governance

    • enhanced Fund engagement, framework, 70

    • vulnerabilities, 71

  • Governance issues

    • 1997 Guidance Note, review, 86

    • Article IV consultations, 81, 83

    • coordination with bilateral donors and multilateral agencies, 84

    • corruption, 76, 77, 79, 80

    • identification of problems, 83

    • macroeconomic impact test for Fund involvement, 76, 82, 84

    • policy advice, 76, 77

    • role of the Fund, 89

    • technical assistance, 76, 83

    • technical issues, 76, 77

    • transparency, 76, 80

    • use of Fund resources, 81

  • Gross reserve position

    • assessment for purposes of designation plans, operational budgets, and early repurchases, 513

  • Guidelines

    • access limits to Fund’s General Resources and under exceptional access policy, 469

    • allocation of currencies, operational budget, 514

    • borrowing by the Fund, 2020 review, 582

    • borrowing by the Fund, amendment, 2020, 579

    • conditionality, 320, 383

    • cooperation with the world Trade organization, 674

    • corrective action, 362

    • corrective action for failure to meet a repurchase expectation, 367

    • designation plans, 511

    • early repurchases, guidelines, 520, 524

    • Fund staff collaboration with the WTO, 674

    • governance issues, 75, 86

    • minimum circulation periods for Executive Board documents, 99

    • misreporting and noncomplying purchases, 362

    • operational budget, 511

    • payment of reserve assets for subscription, 1

    • performance criteria and phasing, 332

    • performance criteria with respect to foreign borrowing, discount rate for assessing concessionality, 349

    • procedures for Executive Board meetings, 700

    • SDR valuation basket, calculation of currency amounts, 745

    • selection of currencies by the Fund, 514, 515

I

  • Immunities and Privileges of Specialized Agencies, United Nations Convention, 851

  • Immunity of Fund officials

    • policy statement, 644

  • Import restrictions for balance of payments reasons

    • stand-by arrangements, 394

  • Income position

    • assessment under Article XX, Section 4, 781

    • assessment under Article XX, Section 4, for Fy 2014, 781

  • Ineligibility to use Fund resources

    • declaration of ineligibility, 623, 796, 809

    • limitation and ineligibility under Article V, Section 5, 518

    • publicity, 809

    • stand-by arrangements, 394

  • Inter-American Development Bank (IDB)

    • communication regarding members arrears to the Fund, 793

    • exchange of documents with, 685

  • Interest

    • means of payment under Trust Fund, 816

    • PRGF-HIPC Trust, interest-free loans, 279

  • Interim Committee

    • governance, 368

    • International Monetary and Financial Committee, transformation of Interim Committee into, 823

    • rules of procedures, 838

    • safeguards for use of Fund resources, 368

    • terms of reference, 824

  • International Court of Justice, 848

  • International Development Association IDA

    • prescribed holder of SDRs, 754

  • International Fund for Agricultural Development IFAD

    • prescribed holder of SDRs, 754

  • International Monetary and Financial Committee (IMFC, formerly Interim Committee)

    • participation of Executive Directors in meetings, 824

    • participation of Managing Director in meetings, 824

    • procedures, 825

    • terms of reference, 824

  • Interpretation

    • Articles of Agreement, 319

    • Article VI, use of Fund resources for capital transfers, 319

    • Article VIII, Section 2(b), unenforceability of exchange contracts, 588

    • Article IX, Section 7, privilege for communications, 642

    • Article XIV, Section 3, Fund representation in exceptional circumstances on withdrawal of Article XIV Section 3 restrictions, 741

  • Investigation of Fund activities, cooperation procedures, 639

  • Investment Account

    • endowment subaccount, 704

    • establishment, 703

    • fixed income subaccount, 704

    • investment strategy for the fixed-income subaccount, review, 2015, 712

    • objective, 703

    • revision of rules and regulations, 2018, 712

    • rules and regulations, 703

    • sources of assets, 704

    • use of gold sales profits, 716

  • Investment authority of the Fund

    • additional considerations, 713

  • Islamic Development Bank (IsDB)

    • exchange of documents with, 685

  • Islamic Development Bank IsDB

    • prescribed holder of SDRs, 754

J

  • Japanese yen

    • freely usable currency, 815

    • weight in SDR valuation basket, 747

L

  • Lapse of time procedures

    • Article IV consultations, 100

    • program reviews, completion, 431, 437

    • transmittal of supplementary information to WTO, 676

  • Letters of intent (LoIs)

    • deletion from documents released to aid agencies, 687

    • side letters, 358

  • Low-income countries

    • access to concessional resources, 447

    • blended access under PRGT and GRA, 225

    • concessional financing framework, 446

    • contingency financing, 447

    • debt sustainability framework, 242, 245

    • design of PRGT arrangements, 448

    • poverty reduction strategies inof the Fund engagement, 248

    • review of facilities, 2012, 446

    • review of facilities, 2019, 442

M

  • Macroprudential policies

    • role in capital flows, 48

  • Maintenance of value

    • overdue adjustments, 788

    • rates for computations, 538

  • Managing Director

    • authorized signatories, 702

    • consultation with member on changes in exchange rate policies, 6

    • consultation with member with outstanding purchases on sale of currency, 517

    • Development Committee, participation in meetings of, 830

    • International Monetary and Financial Committee, participation in meetings of, 824

    • use of Fund resources, recommendation regarding approval, 322

  • Medium-term budget, Fy 16-18

    • streamlining proposals, 436

  • Military expenditure and the role of the Fund

    • Article IV consultations, 90

    • performance criteria, 91

  • Misreporting and noncomplying disbursements, PRGF-ESF Trust

    • prior action, accuracy of information, 367

    • safeguards for use of Fund resources, 369

  • Misreporting and noncomplying purchases

    • publication of cases, 738

    • safeguards for use of Fund resources, 367

  • Misreporting and noncomplying purchases, General Resources Account

    • corrective action, 362

    • performance criteria or other conditions, accuracy of information, 362, 366

    • prior actions, accuracy of information, 365

    • waivers, 363

  • Misreporting and noncomplying purchases, Policy Support Instrument (PSI)

    • corrective action, 164

  • Misreporting in de minimis cases

    • Article VIII, Section 5, 624

    • de minimis, definition, 365

    • General Resources Account, 364

    • Policy Support Instrument, 166

  • Monetary policy regimes

    • conditionality, 352

  • Monetary unions, surveillance

    • Central African Economic and Monetary Union, 41

    • Eastern Caribbean Currency Union, 42

    • Euro area, 38, 40

    • West African Economic and Monetary Union, 44

  • Moral hazard, 475, 488

  • Multilateral Debt Relief Initiative-II (MDRI-II) Trust

    • liquidation, 296

    • Post-MDRI-II Interim Administered Account, 296

  • Multiple currency practices

    • approval, 6, 608

    • approval criteria, when imposed for balance of payments reasons, 597, 613

    • approval criteria, when imposed for non-balance of payments reasons, 597

    • Article IV consultations, 614

    • balance of payments reasons, 602, 613

    • capital transactions, 614

    • consultation with Fund prior to changes, 602, 603

    • discrimination, 613

    • exchange taxes, 607

    • jurisdiction of the Fund, 604

    • nonbalance of payments reasons, 602, 614

    • official action, 612, 613

    • policy, 1947, 600

    • policy, 1957, 607

    • policy, 1998, 612

    • review of policy, 2019, 609

    • simplification of complex rate systems, 608

    • spread, 612

    • statement to members transmitting Funds decisions, 600

    • unification of exchange rates as basic Fund objectives, 607

  • Mutual assessment process

    • G-20, 131

N

  • Natural disasters

    • financial safety net for developing countries, 238

    • Rapid Credit Facility, 238

    • Rapid Financing Instrument, 238

  • Natural disasters

    • resilience strategies in vulnerable developing countries, 235

  • New Arrangements to Borrow

    • bilateral borrowing agreements, 2016 or 2020, 580

    • establishment, 555

    • extension of terms of 2016 borrowing agreements, 583

  • New Arrangements to Borrow (NAB)

    • activation period, 559

    • adherence, 557

    • General Terms and Conditions for NAB Notes, 562

    • Interest, 562

    • meeting of participants, 575

    • Special Calls, 561

    • transferability of claims, 576

  • Noncooperation draft declaration, 793

  • Nondiscriminatory treatment of members

    • Paris Club, 105

    • Use of Fund resources, 321

  • Nordic Investment Bank

    • prescribed holder of SDRs, 754

O

  • Observer status in the Fund

    • European Central Bank, 673

    • World Bank, 658

    • World Trade Organization, 674, 879

  • Observer status of the Fund

    • World Bank, 658

    • World Trade Organization, 879

  • Official clearing and payments arrangements

    • temporary exemption from three-month settlement rule, 592

  • Offshore financial centers (OFCs)

    • integration of assessment program with FSAP, 141

  • Operational budgets

    • assessment of strength of members balance of payments and gross reserve position, 511

    • guidelines for operational budget allocation of currencies, review, 514

    • specification of currencies by the Fund, 514, 515

    • transfers of SDRs under Article V, Section 3(f), 512

  • Organization for Economic Cooperation and Development (OECD)

    • exchange of documents, 687

  • Overdue financial obligations to the Fund

    • accounting charges, 529

    • Annual Report (IMF), 791

    • complaint by Managing Director, 791

    • compulsory withdrawal, 793, 794, 799, 800

    • declaration of censure, 793, 797

    • declaration of ineligibility, 792, 797, 799, 801, 809

    • declaration of noncooperation, 794, 798, 800, 809

    • de-escalation of remedial measures, 810

    • draft first letter to all Governors, 795

    • draft second letter to all Governors, 796

    • extended arrangements and, 786

    • flexibility in de-escalation policy because of Qualifying Catastrophic Disaster, 812

    • Ninth General Review of Quotas, 792, 801

    • overdue maintenance of value adjustments, 788

    • Overseas Economic Cooperation Fund (OECF), 349

    • preferred creditor status of Fund, 788, 797, 801

    • prevention/deterrence measures, strengthened timetable of procedures, 802

    • PSI, nonapproval, 160

    • requests for the use of Fund resources under a stand-by or extended arrangements, management will not submit, 786

    • review period, 787

    • rights approach, 812

    • setoff in connection with retroactive reduction of charges, 532

    • stand-by arrangements and, 786

    • strengthened cooperative strategy, 798, 807, 809

    • suspension of voting rights, 802

    • technical assistance suspension, 812

P

  • Paris Club

    • Agreed Minute, 105

    • debtors’ negotiations with, 105

    • debt rescheduling and Fund arrangements or programs, 801

    • rescheduling discussions, 686

    • rescheduling in the absence of Fund arrangement, 801

    • settlement of disputes between Fund members and Fund neutrality, 105

  • Payments arrears

    • settlement of disputes between members, 104

  • Payments arrears of a member to other (non-Fund) creditors

    • Fund lending into nonsovereign arrears, 458

    • Fund lending into sovereign arrears, 458

  • Performance criteria under Fund arrangements

    • accuracy of information, 365

    • conditionality guidelines, 320

    • definition, 325

    • first credit tranche, not subject to, 383

    • number and content of, 325

    • omitted in stand-by arrangements within first credit tranche, 383

    • phasing, relationship, 332

    • reporting on implementation, confidentiality relating to, 361

    • side letters, 361

    • structural performance criteria not applicable, 354

    • waiver for nonobservance, 327, 363, 365

    • waiver of applicability, 327, 365

  • Phasing and performance criteria under Fund arrangements

    • omitted in stand-by arrangements within first credit tranche, 383

    • operational guidelines, 332

    • relationship, 332

  • Policy Coordination Instrument (PCI)

    • consultation cycle, 92

    • framework, 170

    • global financial safety net, 168

    • upper credit tranche standard required, 168

  • Policy Support Instrument (PSI)

    • application of Guidelines on Conditionality, 166

    • assessment criteria, 163

    • definition, 160

    • documents required, 160

    • Economic Development Document (EDD), 161

    • eligibility, 160

    • Fund to no longer establish structural assessment criteria, 163

    • misreporting, 165

    • policy on arrears, 166

    • policy on side letters, 166

    • program reviews, 161

    • provision of Fund technical services, 160

    • review, 167

    • termination, 167

  • Position in the Fund, 514

  • Post-Catastrophe Debt Relief Trust

    • establishment, 300

    • flexibility in de-escalation policy with respect to overdue payments to the Fund, 812

    • transformation to Catastrophe Containment and Relief Trust, 299

  • Post-Financing Assessment

    • previously named Post-Program Monitoring, 505

  • Post-MDRI-II Interim Administered Account

    • establishment, 296

  • Post-Program Monitoring

    • renamed Post-Financing Assessment, 505

    • streamlining proposals under the Fy 2016-18 budget, 437

    • strengthening the framework, 508

  • Pound sterling

    • freely usable currency, 815

    • weight in SDR valuation basket, 747

  • Poverty Reduction and Growth Facility

    • amount of assistance, 189

    • Standby Credit Facility, 184

  • Poverty Reduction and Growth Facility (PRGF) and Exogenous Shocks Facility (ESF) Trust

    • modalities of gold pledge under rights approach, 550

    • prior actions, accuracy of information, 367

  • Poverty Reduction and Growth Facility (PRGF) and Exogenous Shocks Facility (ESF) Trust loans

    • waiver of applicability or for nonobservance of performance criterion, 367

  • Poverty Reduction and Growth Facility Trust

    • other provisions, 251

  • Poverty Reduction and Growth Trust

    • access limits, 233

    • accuracy of data to assess observance of performance criteria, 253

    • blended access under PRGT and GRA, 225

    • Economic Development Document, 249

    • eligibility and conditions for assistance, 181

    • eligibility criteria, 544

    • eligibility, criteria for graduation, 544

    • Extended Credit Facility, 181

    • failure to meet repayment obligation or expectation, 251

    • instrument to establish, 179

    • misreporting and noncomplying disbursements, 220, 254

    • performance criteria, accuracy of information, 253

    • overdue financial obligations, 222

    • Rapid Credit Facility, 187

    • review of interest rate structure, 2019, 234

    • review of the eligibility framework, 2015, 229

    • review of the eligibility framework, 2017, 229

    • review of the eligibility framework, 2019, 226

    • Subsidy Accounts, 202

    • waiver of nonobservancewaiver of performance criteria, accuracy of information, 253

    • waiver of the applicability of a performance criterion, 254

    • zero percent interest on loans, 196

  • Poverty Reduction Strategy Papers

    • web posting, 737

  • Precautionary and Liqudity Line (PLL)

    • access limits, 407

    • ARA metric, 418, 422

    • balance of payments need, 407

    • conditionality, 407

    • consultation cycle, 92

    • duration, 406

    • eligibility, 405

    • indicators of institutional strength, 418, 422

    • relationship between performance criteria and phasing not applicable, 332

    • review, 2014, 414, 419

    • review, 2017, 412, 414

    • safeguards assessment, 411

    • terms and conditions, 405

  • Precautionary Credit Line

    • repealed, 412

  • Preferred creditor status of Fund, 289, 801

    • overdue financial obligations to the Fund, 788

  • Press releases

    • Article IV consultations, 725

    • Executive Board consideration of FSAP reports, 725

    • regional surveillance discussions, 725

  • Prior actions

    • accuracy of information regarding implementation, 366

    • definition, 324

    • implementation under PRGF, 367

    • reporting on implementation, confidentiality relating to, 361

    • side letters, 361

    • use in emergency financing mechanism, 501

    • use in Extended Credit Facility, Standby Credit Facility and Exogenous Shocks Facility, 367

    • use in Policy Support Instrument, 164

  • Program reviews, 325

    • ex-post evaluations, multi-country, 434

    • lapse of time completion, 431

    • procedural deadlines for completion, 435

  • Publication

    • authorization and consent, 717

    • country documents, 718

    • Fund policy documents, 727

    • multi-country documents, 729

    • transparency policy, 717

  • Publicity

    • suspension of voting rights, 738

    • termination of suspension of voting rights, 738

  • Purchase transactions

    • resumption of purchases under stand-by arrangement after decision of formal ineligibility, 394

    • suspension of transactions under stand-by arrangement, 395

    • temporary suspension under Article XXVII, effect on GAB, 569

Q

  • Qualifying Public Health Disaster under the (CCRT)

    • COVID-19 pandemic, 318

  • Quotas

    • ad hoc increases, 3

    • Ninth General Review, 801

    • payments of reserve assets in connection with subscription, 1

    • sales of SDRs by Fund to members for quota payments, 519

    • Seventh General Review, 2, 519, 776

    • Sixth General Review, 2

    • voting power and adjustment of quotas, 695

R

  • Rapid Credit Facility

    • natural disasters, 239

  • Rapid Financing Instrument (RFI)

    • access limits, 439

    • balance of payments need, 439

    • natural disasters, 239

    • qualification, 439

    • review, 2014, 414

  • Recent Economic Developments reports (REDs)

    • balance of payments consultations, WTO, 676

    • transmittal to multilateral agencies, 676

  • Reconstitution of SDRs

    • abrogation of rules, 778

  • Regional Financing Arrangements

    • collaboration with the Fund, 690

    • exchange of documents with the Fund, 693

  • Reports on Observance of Standards and Codes (ROSCs)

    • anti-money laundering initiatives, 146

    • assessment principles, 144

    • surveillance, 630

  • Repurchase expectations

    • attribution of reduction of currency, 524

    • Compensatory Financing Facility, 520

    • failure to meet and extended arrangements, 363, 367

    • failure to meet and stand-by arrangements, 367

    • misreporting and noncomplying purchases, 362, 367

  • Repurchases

    • assessment of strength of members balance of payments and gross reserve position, 511

    • attribution of reductions in Fund’s holdings of currencies, 524

    • credit tranches, 522

    • early repurchases, guidelines, 524

    • emergency assistance, 522

    • gold, acceptance in payment, 523

    • gold, obligation to pay, 523

    • procedures, 522

    • Schedule B, 523, 524

    • SDRs, 523

    • selection of currencies by Fund, 513, 515

    • special charges on overdue repurchases, 522

    • timing of repurchases within a calendar month, 522

  • Reserve position, gross

    • assessment for purposes of designation plans, operational budgets, and early repurchases, 511

  • Reserve tranche position

    • administrative accounts, 814

    • attribution of reductions in Funds holdings of currencies, 524

    • balances held in Administrative Account, 814

    • extended arrangements, 814

    • remunerated position, 3

  • Reserve tranche purchases, exclusion of purchases and holdings

    • credit tranches, 814

    • extended arrangements, 814

    • General Arrangements to Borrow, 564

  • Retention quotas, 592

  • Reviews under Fund arrangements

    • stand-by arrangement, 392

  • Rights accumulation programs, 374, 804, 808, 810

    • gold pledge, 807

  • Rights approach

    • arrears to the Fund, reduction, 805

    • extension of availability to August 2022, 812

    • extension of eligibility, 812

    • gold pledge, 804

    • modalities of gold pledge for use of PRGF Trust resources, 549, 804

    • operational modalities, 804

    • PRG-HIPC Trust eligibility, 272

    • three-year period norm, 805

  • Rules and Regulations

    • Rule G-1, fiscal agency, 568

    • Rule G-4, request for a purchase, 518

    • Rule I-6(4)(a), 536

    • Rule I-6(4)(b), 536

    • Rule I-6(4), rate of charge, 530, 532, 535

    • Rule I-6, rate of charge(4), 536

    • Rule I-10, rate of remuneration, 536

    • Rule K-1, 646

    • Rule O-1, value of SDR, 749

    • Rule O-2(a), 749

    • Rule O-2, valuation of currencies in terms of SDRs, 539, 566, 749, 761, 762, 764, 766, 768

    • Rule O-10, operational budget, 512

    • Rule P-7, prescribed operation, 761, 763, 764, 766, 769, 770

    • Rule P-9, recording of SDR transactions, 755, 756, 762, 763, 765, 767, 769, 770

    • Rule R-1 through Rule R-6, rules for reconstitution (abrogated), 778

    • Rule T-1(c), Chinese renminbi, 748

S

  • Safeguards assessment policy

    • review of experience, 2010, 377

    • review of experience, 2015, 379

  • Safeguards assessment process

    • audits, 370, 371

    • confidentiality, 371, 377

    • distinction between first and second stages no longer applicable, 376

    • first stage, 370, 376

    • Precautionary and Liquidity Line, 411

    • Rapid Financing Instrument, 439

    • reports to remain confidential, 373

    • review, 371

    • second stage, 371, 376

  • Safeguards assessments

    • central banks’ compliance with internal control procedures, 369

  • Safeguards, use of Fund resources

    • benchmarks based on Code of Good Practices on Transparency in Monetary and Financial Policies, 370

    • publication of audited central bank financial statements, 370

  • Sales of currencies of members indebted to the Fund

    • sale of currencies at the request of members with outstanding purchases, 517

  • Santiago Principles, 60

  • Schedule B, transitional provisions, 2, 523

  • Schedule F, designation, 774

  • Schedule G, paragraph 1(a), reconstitution, 778

  • Schedule J, settlement of accounts with withdrawing members, 569

  • Schedule K, administration of liquidation, 569

  • Schedule L

    • suspension of voting rights, 824

  • Second Amendment

    • Article IV (surveillance over exchange rate policies), 2

    • payment of reserve assets in connection with subscription, 1

    • repurchase under Schedule B, 523

    • surveillance over exchange rate policies, 2

  • Security reasons, exchange restrictions for, 590

  • Settlement of disputes between members relating to external debt

    • comparable treatment of creditors, 105

    • Paris Club, 105

    • role of the Fund, 103

  • Short-Term Liquidity Line (SLL)

    • access limit, 428

    • establishment as part of CoVID-19 response, 425

    • consultation cycle, 92

    • phasing, performance criteria, ex-post program monitoring not applicable, 428

    • purposes, 425

    • qualification criteria, 427

  • Side letters, use of Fund resources, 358

  • Social safeguards

    • PRGT and PSI-supported programs, 240

  • Sovereign debt restructuring

    • Fund’s lending framework, 493

  • Sovereign wealth funds

    • generally accepted principles and practices (GAPPs), 60

    • Santiago Principles, 59

  • Special Data Dissemination Standard Plus (SDDS Plus), 636

  • Special Data Dissemination Standard (SDDS), 636

    • balance-sheet approach, 628

    • liquidity management, 628

  • Special Disbursement Account (SDA)

    • investment, 541

  • Special Drawing Rights (SDRs)

    • allocation for tenth basic period, 758

    • consideration of a broader role, 771

    • currency weights, 746

    • designation rules, revision, 776

    • euro, weight in valuation basket, 747

    • harmonization of excess holdings, 774

    • holders prescribed by the Fund, 753, 754

    • means of repayment by members on indebtedness under loan agreements, 816

    • payment of net charges and assessment in the SDR Department for Fy ended April 30, 1982, 779

    • reconstitution, abrogation of rules, 778

    • reserve asset payments, 1

    • rules for designation, review, 773

    • sales by the Fund for payment of subscriptions, 1

    • sales by the Fund for the payment of charges, 529

    • terms and conditions for accepting, holding, or using SDRs, 751

    • transfers of SDRs for purchases under Article V, Section 3(f), 512

    • U.S. dollar, weight in valuation basket, 747

    • use in donations, 770

    • use in ESAF Trust operations or under an administered acount, 756

    • use in forward operations, 769

    • use in loans, 762

    • use in payment of Trust Fund obligations, 755, 816

    • use in pledges, 764

    • use in PRGF-HIPC Trust operations or under an administered account, 757

    • use in repurchases, 522

    • use in settlement of financial obligations, 761

    • use in Structural Adjustment Facility operations, 755

    • use in subsidy payment from SFF Subsidy Account, 755

    • use in swap operations, 768

    • use in transfers as security for the performance of financial obligations, 766

    • valuation basket, guidelines for calculation of currency amounts, 745

    • valuation basket, guidelines for calculation of currency amounts, revised guidelines, 745

    • valuation of US dollar for purposes of Rule O-2(a), 749

    • value of SDR, method of collecting exchange rates for calculation for purposes of Rule O-2(a), 749

  • Specification of currencies, 515

  • Staff reports on Article IV consultations

    • military expenditure, 89

    • transmittal to international agencies, 685, 686

  • Staff reports on enhanced surveillance

    • transmittal by members to creditors, 128

  • Standards and Codes Initiative

    • key attributes of resolution regimes, 138

    • review (2017), 136

    • review (2022), 133

  • Stand-by arrangements

    • access to credit tranches, normally through, 382

    • arrangements not international agreements, 323

    • completion of reviews, 401

    • conditionality guidelines, 320

    • consultation clauses, 324, 394

    • contractual connotation avoidance, 324

    • duration, normal, 383

    • first credit tranche, 383

    • form, standard, 392

    • ineligibility, 395

    • misreporting and noncomplying purchases, 362, 365, 366

    • noncomplying purchases, 364

    • nondiscriminatory treatment of members, 322

    • performance criteria, accuracy of information, 366

    • performance criteria with respect to external debt, 348, 393

    • period for, 383

    • phasing, 383

    • policies and procedures, 383

    • prior actions, accuracy of information, 365

    • program evaluation, 327

    • repurchase, 395

    • repurchase expectation, 363, 395

    • reserve tranche purchases, 814

    • review, 392

    • structural performance criteria not applicable, 354

    • suspension of right to engage in transactions, 395

    • uniform treatment of members, 322

    • waiver for nonobservance of performance criteria, 363, 365, 366

    • waiver of applicability of performance criteria, 365, 366

  • Strengthened cooperative strategy

    • de-escalation of remedial measures, 810

    • procedures, 799

    • reversibility of actions, 809

  • Structural Adjustment Facility (SAF)

    • SDRs, use in operations, 755, 756, 757

  • Subscriptions

    • reserve asset payments, 1

  • Supplemental Reserve Facility (SRF)

    • exchange rate for payment of subsidies, 834

    • overdue financial obligations, 394

  • Supplementary Financing Facility (SFF) Subsidy Account

    • SDRs, use of, 755

  • Surveillance

    • 2012 Decision on Bilateral and Multilateral Surveillance, 6

    • Article IV consultations, 18

    • bilateral surveillance, 2012

    • Decision, 9

    • Central African Economic and Monetary Union, 41

    • comprehensive review, 2019, 26

    • comprehensive review, 2021, 22

    • corruption, 87

    • currency unions, 11

    • data provision to the Fund, 2004 review, 626

    • data provision to the Fund, 2022 review, 615

    • Eastern Caribbean Currency Union, 42

    • euro area, 38, 40

    • extension of three-month period, 99

    • interim review, 2018, 26

    • macro-financial, 30, 36

    • modalities, 13

    • multilateral consultations, 20

    • multilateral surveillance, 110

    • multilateral surveillance, 2012 decision, 12

    • principles for guidance to the Fund, 8

    • principles for the guidance of member’s policies, 15

    • procedures, 17

    • review of 2012 Decision, 21

    • ROSCs, 627, 630

    • scope, 9

    • Special Data Dissemination Standard, 629

    • stability assessments under FSAP, integration of, 109

    • stability assessments under FSAP, mandatory, 108, 121

    • systemically important financial sectors, 110, 121

    • systemic stability, 10

    • three-month rule, 98

    • triennial review, 2014, 29

    • West African Economic and Monetary Union, 44

  • Suspension of membership, 794

  • Suspension of voting rights

    • participation in International Monetary and Financial Committee, 824

  • Systemically important financial sectors

    • conceptual framework, 115

    • financial stability assessments in surveillance, 109

    • methodology for identifying jurisdictions, 117

T

  • Technical assistance

    • cooperation with Trusteeship Council, 847

    • exchange rate system simplification, 608

    • members not cooperating with the Fund, 793

  • Trade

    • role of trade in Fund work, 58

    • Trade Integration Mechanism, 449

    • trade-related balance of payments adjustments, 449

  • Trade Integration Mechanism, 449

  • Trade restrictions

    • avoidance of escalation, 835

    • import restrictions for balance of payments reasons, GATT, 597

    • import restrictions for balance of payments reasons, stand-by arrangements, 394

    • WTO involvement, 675

  • Tranche policies

    • first credit tranche, 383

    • floating tranche, 327

  • Transparency

    • archives, access by outside persons, 637

    • foreign reserves management, 369

    • governance, 76

    • monetary and financial policies, 137

    • review of policy, 2013, 717

    • safeguards for use of Fund resources, 370

    • use of Fund resources, 738

  • Trust for Special PRGF operations for the Heavily Indebted Poor Countries and for Interim PRGF Subsidy operations (PRGF-HIPC Trust)

    • Annual Progress Report (APR), 270

    • completion point, 269

    • contributions by other donors, 283

    • debt sustainability, 269

    • debt sustainability analysis, 268

    • decision point, 268, 287

    • eligibility, 272

    • Guidelines on Misreporting, 270

    • instrument to establish, 266

    • interest, 269

    • Interim Poverty Reduction Strategy Papers (I-PRSPs), 270

    • Joint Staff Advisory Note (JSAN), 270

    • Paris Club, 269

    • Poverty Reduction Strategy Papers (PRSPs), 269

    • SDRs, use in operations, 757

    • special charges on overdue interest and repayments, 530

  • Trust Fund

    • means of repayment by members on their indebtedness under loan agreement, 816

    • SDRs, use in payment of Trust Fund obligations, 755

    • special charges on overdue financial obligations, 529

U

  • Undue delay in availability or use of foreign exchange, 554, 598

  • Uniformity of treatment principle

    • settlement of disputes among members, comparable treatment, 105

    • use of Funds general resources, 322

  • United Nations

    • agreement with the IMF, 845

    • Convention on the Privileges and Immunities of the Specialized Agencies, 851

    • exchange of documents with, 847

    • UN Convention on Privileges and Immunities of the Specialized Agencies, Annex V on IMF, 867

    • UNDP, exchange of documents with, 685

    • Uniting for Peace General Assembly Resolution, 820

  • United States (U.S.) dollars

    • financial statements of Framework Account, expressed in, 153

    • maintenance of value, rates for computation, 539

    • means of payment by members on indebtedness under Trust Fund loan agreements, 816

    • payment of special charges on overdue payments, Trust Fund loans, 531

    • payments of interest on members indebtedness under Trust Fund loans, 816

    • valuation in terms of special drawing rights as per Rule O-2(a), 749

    • weight in SDR valuation basket, 747

  • Use of Fund resources

    • accordance with purposes of the Fund, 319

    • arrears, resolving the problem of, 796

    • authority of the Fund to use its resources, 319

    • capital transfers, 319, 553

    • conditionality guidelines, 320

    • currency unions, 334

    • financing current account deficits, 319

    • Flexible Credit Line, 355, 401

    • form, extended arrangement, 396

    • form, stand-by arrangement, 392

    • governance vulnerabilities, 74

    • ineligibility, effect on purchases under stand-by arrangement, 395

    • ineligibility under Article V, Section 5, 518

    • interpretation of Articles of Agreement, 319

    • limitation and ineligibility under Article V, Section 5, 518

    • meaning of with the provisions of this AgreementArticle V, Section 3, 319

    • nondiscriminatory treatment of members, 322

    • performance criteria and phasing, 332

    • postponement and limitation under Article V, Section 5, 518

    • public debt limits, 338

    • repeal of Compensatory Financing Facility, Supplemental Reserve Facility, and Short-term Liquidity Facility, 358

    • resumption of purchases under stand-by arrangement after decision of formal ineligibility, 395

    • safeguards, strengthening of, 367

    • side letters, 358

    • side letters review, 2002, 361

    • suspension of exchange transactions, effect on General Arrangements to Borrow, 569

    • suspension of transactions under stand-by arrangements, 395

  • Use of Fund Resources

    • discontinuation of summings up for internal purposes, 740

    • failure to meet repayment obligation or expectation to PRGT, 251

    • transparency, 738

V

  • Voluntary Declaration on Trade and other Current Account Measures, 835

  • Voting power majority

    • compulsory withdrawal, 800

W

  • waiver of performance criteria

    • applicability, 327, 365, 366

    • nonobservance, 365, 366

    • nonobservance under PSI, 163

  • Waiver of special charges, 530

  • Windfall gold sales profits

    • interim administered account, 260

  • Windfall Gold Sales Profits Subaccount, Interim

    • establishment, 259

  • Windfall Gold Sales Profits Subaccount, Interim Remaining

    • establishment, 264

  • World Bank (International Bank for Reconstruction and Development)

    • agreement with WTO, 873, 874, 876

    • Bank-Fund collaboration, 91, 648, 658

    • Bank-Fund Concordat, 659

    • collaboration with Fund and WTO, 678, 679

    • collaboration with Fund on shifting resources from military, 91

    • Development Committee, 827

    • Fund-Bank Concordat, 647

    • governance, 77, 78, 84

    • HIPC Initiative, 287

    • military expenditures, 91

    • observer status in the Fund, 658

    • PRG-HIPC Trust, 268

    • rights approach, 805

    • suspension of voting rights, 802

  • World Bank International Bank for Reconstruction and Development

    • prescribed holder of SDRs, 754

  • World Economic Outlook (WEO)

    • military spending, 89

    • multilateral surveillance, 321

    • WTO observer status, 879

  • World Trade Organization (WTO)

    • balance of payments consultations, 675

    • coherence in global policymaking, 676

    • consistency of policy advice and obligations, 676

    • cross-conditionality, avoidance, 678

    • document exchange, 680

    • Fund staff observer at WTO meetings, 879

    • guidelines/framework for Fund staff collaboration, 674

    • IMF-WTO Agreement, text, 877

    • lapse of time procedure in transmittal of supplementary information to WTO, 676

    • observer status, 680

    • resolution of open jurisdictional issues, 678

    • suspension of transactions under stand-by arrangements, 395

    • WTO staff observer at Executive Board meetings, 878

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