The conversion from accrual to cash is also reflected in non-budgetary transactions . Foreign exchange transactions represent all transactions in international reserves held in the Exchange Fund Account . The purpose of the Exchange Fund Account is to promote order and stability in the foreign exchange market. The buying of Canadian dollars represents a source of funds from exchange fund transactions, while the selling of Canadian dollars represents a requirement. Changes in foreign currency liabilities, which are undertaken to change the level of Canada's foreign exchange reserves , also impact on foreign exchange transactions.
Negative numbers indicate a net requirement for funds.