Inclui bibliografia e índice.

Preface Abbreviations I. Overview of the IMF as a Financial Institution Role and Purposes of the IMF Evolution of the IMF's Financial Structure Current Financial Structure and Lending Mechanisms of the IMF Regular Lending Operations (Chapter II) SDR Mechanism (Chapter III) Concessional Financing (Chapter IV) Safeguards for IMF Resources (Chapter V) Financial Reporting and Audit Requirements Sources of Information on IMF Finances IMF's Website Contacts in the Treasurer's Department II. General Department Introduction General Resources Account Special Disbursement Account Investment Account The Balance Sheet The Asset Side Credit Outstanding General Terms and Conditions Balance of Payments Need Access Policy Phasing of Purchase Repurchase Policies Financial Policies and Facilities Credit Tranche Policies Extended Fund Facility Supplemental Reserve Facility Contingent Credit Line Compensatory Financing Facility Emergency Assistance Currency Holdings Valuation of Currencies SDR Holdings Gold Holdings Gold in the Articles of Agreement The IMF's Policy on Gold The IMF's Gold Since 1980 Gold Pledge Off-Market Transactions in Gold The Resource and Liability Side Quotas General Reviews Ad Hoc Increases Role of the Quota Formulas Reserve Tranche Positions Precautionary Balances Income and Expenses Operational Income Operational Expenses Administrative Expenses Borrowing Current Borrowing Arrangements Past Borrowing Arrangements Management of Financial Resources and the Liquidity Position Financial Transactions Plan Special Disbursement Account IMF Accounts in Member Countries Disclosure of Financial Position with the IMF in the Member Country III. SDR Department Background and Characteristies of the SDR Creation of the SDR SDR as a Reserve Asset Valuing the SDR and Determining the SDR Interest Rate Current Method of SDR Valuation Current Method of Determining the SDR Interest Rate Allocations and Cancellations of SDRS Recent Proposals for SDR Allocations Participants and Prescribed Holders Uses of SDRs Operation of the SDR System Flows of SDRs and the Central Role of the IMF System of Two-Way Arrangements Pattern of SDR Holdings Financial Statements of the SDR Department Seminar on the Future of the SDR IV. Financial Assistance for Low-Income Members Overview of Concessional Assistance PRGF and HIPC Operations PRGF Trust Eligibility, Terms, and Access for PRGF Resources Sources and Uses of Financing Financial Statements of the PRGF Trust PRGF-HIPC Trust The HIPC Initiative Continuation of PRGF Lending Sources and Uses of Financing Financial Statements of the PRGF-HIPC Trust Operational Structure Self-Sustained PRGF New Investment Strategy V. Safeguards for IMF Assets Safeguarding Available and Outstanding Credit Limiting Access and Providing Appropriate Incentives Conditionality and Program Design Safeguards Assessments of Central Banks Background Conceptual Framework Modalities Post-Program Monitoring Measures to Deal with Misreporting Background Procedures and Remedies Publication of Misreporting Cases Voluntary Safeguards Dealing with Overdue Financial Obligations Overview The Cooperative Strategy Prevention Collaboration Remedial Measures Protecting the IMF's Financial Position Appendix I. IMF Membership, Quotas, and Allocations of SDRs, as of April 30, 2001 Appendix II. Special Voting Majorities for Selected Financial Decisions Appendix III. Other Administered Accounts Appendix IV. Disclosure of Financial Position with the IMF in the Balance Sheet of a Member's Central Bank Glossary Index