International Monetary Fund (IMF) – New Arrangements to Borrow (NAB)

Impacts on the USSGL TFM

Page 1 of 6 IRC Handout 4-20-17

Proposed New SGL Accounts

Account Title: Loans Receivable - International Monetary Fund 

Account Number: 135090

Normal Balance: Debit 

Definition: The amount loaned to the International Monetary Fund under the New Arrangements 

to Borrow (NAB). This USSGL can only be used by the Department of the Treasury. This 

account does not close at yearend.

Justification: Needed to crosswalk to the 994 edit.

Account Title: Allowance for Loss on Loans Receivable - International Monetary Fund 

Account Number: 135990

Normal Balance: Credit

Definition: The estimated amounts of FX rate changes for loans to the International Monetary 

Fund under the New Arrangements to Borrow (NAB). This USSGL can only be used by the 

Department of the Treasury. This account does not close at yearend.

Justification: Allowance account associated with 135090.

Account Title: Other Appropriations Realized - International Monetary Fund – New 

Arrangements to Borrow

Account Number: 411993

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary Fund as 

specified in the appropriation language for the increase in the New Arrangements to Borrow.

This USSGL can only be used by the Department of the Treasury. 

Justification: Implementing P.L. 114-113 as this fund has been designated a means of financing 

and will show no Budgetary Resources or Status of Budgetary Resources. This USSGL will not 

crosswalk to the SF 133, Schedule P or Statement of Budgetary Resources. However, it will 

keep the relationship between Proprietary and Budgetary for appropriations received. This 

USSGL will crosswalk to the new memo lines associated with International Monetary Funds.
International Monetary Fund (IMF) – New Arrangements to Borrow (NAB)

Impacts on the USSGL TFM

Page 2 of 6 IRC Handout 4-20-17

Account Title: Other Appropriations Realized - International Monetary Fund – Exchange Rate 

Change (NAB)

Account Number: 411994

Normal Balance: Debit

Definition: The amount of budget authority appropriated for International Monetary Fund due to 

an increase in the exchange rate in the New Arrangements to Borrow. This USSGL can only be 

used by the Department of the Treasury. 

Justification: Implementing P.L. 114-113 as this fund has been designated a means of financing 

and will show no Budgetary Resources or Status of Budgetary Resources. This USSGL will not 

crosswalk to the SF 133, Schedule P or Statement of Budgetary Resources. However, it will 

keep the relationship between Proprietary and Budgetary for appropriations received. This 

USSGL will crosswalk to the new memo lines associated with International Monetary Funds.

Attribute Table:

USSGL 

Acct.

USSGL Account Title Antici

pated

Budg

/Prop

Norm

Bal

Begin

/End

Debit/

Credit

Auth

Type

Code

Apport

Cat

Apport

Cat B

135090 Loans Receivable – International Monetary 

Fund

N P D B/E D/C

135990 Allowance for Loss on Loans Receivable –

International Monetary Fund

N P C B/E D/C

411993 Other Appropriations Realized –

International Monetary Fund – New 

Arrangements to Borrow

N B D E D/C P

411994 Other Appropriations Realized –

International Monetary Fund – Exchange 

Rate Changes (NAB)

N B D E D/C P

USSGL 

Acct.

Avail

Time

BEA

Cat

Budgetary

Impact

Indicator

Cohort

Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Trading

Ptnr

Trading

Pntr

Main

PY

Adj

Program

Indicator

135090

135990

411993

411994
International Monetary Fund (IMF) – New Arrangements to Borrow (NAB)

Impacts on the USSGL TFM

Page 3 of 6 IRC Handout 4-20-17

USSGL 

Acct.

Program

Rpt Cat

Reimb

Flag

Year

of BA

Reduction

Type

Fund

Type

Reporting

Type Code

Financing

Account

Code

TAS

Status

Trans

Code

135990 EG U N U N

135990 EG U N U N

411993 EG U N U N

411994 EG U N U N

USSGL 

Account

SF 

133 P&F

Bal 

Sheet

Stmt of 

Net Cost

Stmt of 

Changes in 

Net Pos

Stmt of 

Cust 

Activ

Stmt 

of 

Budg

Res Reclass Stmts

135090 N/A N/A Line 11 N/A N/A N/A N/A BS line 2.3

135990 N/A N/A Line 11 N/A N/A N/A N/A BS line 2.3

411993 N/A 5114 N/A N/A N/A N/A N/A N/A

411994 N/A 5115 N/A N/A N/A N/A N/A N/A

Since number 1 & 2 are just a reclassification, USSGL will not create a TC for these entries.

1. (Child) To move balances in 135000 to 135090. (TC XXXX)

2011X0074 Debit Credit

Budgetary

N/A 

Proprietary

135090 Loans Receivable – International Monetary 

Fund

135000 Loans Receivable

9,377,306,543.09

9,377,306,543.09

2. (Child) To move balances in 135900 to 135990. (TC XXXX)

2011X0074 Debit Credit

Budgetary

N/A 

Proprietary

135900 Allowance for loss in Loans Receivable

135990 Allowance for loss in Loans 

Receivable – International Monetary Fund

758,327,355.36

758,327,355.36
International Monetary Fund (IMF) – New Arrangements to Borrow (NAB)

Impacts on the USSGL TFM

Page 4 of 6 IRC Handout 4-20-17

H4423. (Child) To record the issuance of a new loan to IMF. (TC XXXX)

2011X0074 Debit Credit

Budgetary

N/A 

Proprietary

135090 Loans Receivable – International Monetary 

Fund

101000 Fund Balance with Treasury

100,000,000.00

100,000,000.00

H4444. (Child) To record the repayment on the loan. 

Comment: Debit USSGL account 135990 if the exchange rate is different from when the loan 

was issued as the amount of cash received was lower than when the loan was issued. Credit 

USSGL account 135990 if the exchange rate is different from when the loan was issued as the 

amount of cash received was higher than when the loan was issued. (TC XXXX)

2011X0074 Debit Credit

Budgetary

N/A 

Proprietary

101000 Fund Balance with Treasury

135990 Allowance for Loss on Loans Receivable –

International Monetary Fund

135090 Loans Receivable – International 

Monetary Fund

490,000,000.00

10,000,000.00

500,000,000.00

Combined with H444 5. (Child) To record the repayment on the loan. The exchange rate is 

different from when the loan was issued as the amount of cash received was higher than when 

the loan was issued. (TC XXXX)

2011X0074 Debit Credit

Budgetary

N/A 

Proprietary

101000 Fund Balance with Treasury

135090 Loans Receivable – International 

Monetary Fund

135990 Allowance for Loss on Loans 

Receivable – International Monetary Fund

365,000,000.00

350,000,000.00

15,000,000.00
International Monetary Fund (IMF) – New Arrangements to Borrow (NAB)

Impacts on the USSGL TFM

Page 5 of 6 IRC Handout 4-20-17

H480 8. To record the consolidation of actual net-funded resources and reductions for 

withdrawn funds (TC F3XX).

11X0004 Debit Credit

Budgetary

417590 Allocation Transfers of Current Year 

Authority for Non-invested Accounts –

International Monetary Fund

420190 Total Actual Resources - Collected –

International Monetary Fund

411990 Other Appropriations Realized –

International Monetary Fund

420190 Total Actual Resources -

Collected –International Monetary Fund

Proprietary

N/A

1,183,290,613.26

1,183,290,613.26

1,183,290,613.25

1,183,290,613.25

H4469. (Child) To record in the FX rate change for loans (decrease in allowance/gain). (TC 

XXXX)

Debit Credit

Budgetary

429590 Adjustments to the International

Monetary Fund

462090 Unobligated Funds Exempt From 

Apportionment – International Monetary 

Fund 

Proprietary

135990 Allowance for Loss on Loans Receivable –

International Monetary Fund

719090 Other Gains on International Money 

Fund

755,000,000.00

755,000,000.00

755,000,000.00

755,000,000.00
International Monetary Fund (IMF) – New Arrangements to Borrow (NAB)

Impacts on the USSGL TFM

Page 6 of 6 IRC Handout 4-20-17

H448 1. (Parent) To record warrant for FX rate change. (TC XXXX)

Debit Credit

Budgetary

411994 Other Appropriations Realized –

International Monetary Fund – Exchange Rate 

Changes (NAB)

462090 Unobligated Funds Exempt From

Apportionment – International Monetary 

Fund

Proprietary

101000 Fund Balance with Treasury

310100 Unexpended Appropriations –

 Appropriations Received

755,000,000.00

755,000,000.00

755,000,000.00

755,000,000.00

H4491. (Child) To record in the FX rate change for loans (increase in allowance/loss). (TC 

XXXX)

2011X0074 Debit Credit

Budgetary

462090 Unobligated Funds Exempt From 

Apportionment – International Monetary Fund 

429590 Adjustments to the International

Monetary Fund

Proprietary

729090 Other Losses on International Money Fund

135990 Allowance for Loss on Loans 

Receivable – International Monetary Fund 

755,000,000.00

755,000,000.00

755,000,000.00

755,000,000.00