Chapter

Appendix VII Comparative Statement of Income and Expense

Author(s):
International Monetary Fund
Published Date:
September 1985
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Comparative Statement of Income and Expense(Values expressed in SDRs)
Financial Year Ended April 30
198319841985
Operational Income1
Periodic charges
Received in SDRs1,282,417,9801,909,632,7642,472,230,010
Amounts receivable262,993,780454,168,294496,917,8162
Total1,545,411,7602,363,801,0582,969,147,826
Interest on holdings of SDRs
Received in SDRs444,258,572146,926,226381,178,394
Amounts receivable224,704,42197,116,224
Total444,258,572371,630,647478,294,618
Other operational charges
Received in SDRs55,627,07956,564,84234,616,178
Total Operational Income2,045,297,4112,791,996,5473,482,058,622
Operational Expense1
Remuneration
Paid in SDRs610,796,7851,292,674,841
Paid in members’ currencies18,571,2897,770,45314,738,003
Amounts payable962,550,264667,752,311413,788,828
Total981,121,5531,286,319,5491,721,201,672
Interest on borrowing
Paid in SDRs156,910,948129,059,065385,524,449
Paid in members’ currencies417,316,875792,541,653793,340,648
Amounts payable260,668,454435,258,494398,223,677
Total834,896,2771,356,859,2121,577,088,774
Less: net income from temporary investments held in the Borrowed Resources Suspense Accounts27,513,391117,014,82110,570,875
Other11,2162,351
Total Operational Expense1,788,504,4392,526,175,1563,287,721,922
Net Operational Income256,792,972265,821,391194,336,700
Nonnoperational Expense
administrative budget expense165,315,8273188,940,4783224,399,8593
Fixed property expense15,480,1673,869,486535,014
Net valuation adjustment loss (gain)(427,641)(47,973)(742,676)
Cumulative effect on prior years (to April 30, 1982) of changing the method of accounting for compensated absences and accumulated termination grants11,029,770
Total191,398,123192,761,991224,192,197
Net Income (Loss)65,394,84973,059,400(29,855,497)

Income and expense in the General Department are recorded on the accrual basis and some amounts recorded in a financial year may not be settled until the following financial year. Consequently, amounts will differ from those shown in the financial statements of the SDR Department (Appendix VIII) which are reported on the basis of payments actually made.

Does not include SDR 56,417,013 of charges accounted for as deferred income in financial year 1985.

After deduction of SDR 2,500,002 for financial year 1983, SDR 3,000,024 for financial year 1984, and SDR 3,600,001 for financial year 1985, reimbursed to the General Resources Account by assessments levied on the net cumulative allocations of participants in the SDR Department.

Income and expense in the General Department are recorded on the accrual basis and some amounts recorded in a financial year may not be settled until the following financial year. Consequently, amounts will differ from those shown in the financial statements of the SDR Department (Appendix VIII) which are reported on the basis of payments actually made.

Does not include SDR 56,417,013 of charges accounted for as deferred income in financial year 1985.

After deduction of SDR 2,500,002 for financial year 1983, SDR 3,000,024 for financial year 1984, and SDR 3,600,001 for financial year 1985, reimbursed to the General Resources Account by assessments levied on the net cumulative allocations of participants in the SDR Department.

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