Deloitte
Accounting Research Tool
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Chapter 1 — Introduction

1.2 Scope

1.2 Scope

Footnotes

1
On its Web site, the International Monetary Fund (IMF) describes SDRs as follows:
The SDR is an international reserve asset, created by the IMF in 1969 to supplement its member countries’ official reserves. So far SDR 660.7 billion (equivalent to about US$935.7 billion) has been allocated to members, including SDR 182.7 billion allocated in 2009 in the wake of the global financial crisis. The value of the SDR is based on a basket of five currencies — the U.S. dollar, the euro, the Chinese renminbi, the Japanese yen, and the British pound sterling.