Glosario : p. 165-172.

Incluye bibliografías e índice.

1. Overview of the IMF as a financial institution: 1.1 Role and purposes of the IMF ; 1.2 Evolution of the IMF's financial structure ; 1.3 Measures taken since the onset of the financial crisis ; 1.4 The IMF's financial structure and lending mechanisms ; 1.5 Information sources on IMF finances -- 2. Nonconcesseional financial operations: 2.1 Financing nonconcesseional lending operations: resources and liabilities ; 2.2 The IMF's financing mechanism ; 2.3 The asset side ; 2.4 The IMF's balance sheet and income statement ; 2.5 Special disbursement account ; 2.6 IMF accounts in member countries -- 3. Financial assistance for low-income countries: 3.1 The evolution of concessional lending ; 3.2 Poverty reduction and growth trust ; 3.3 Heavily indebted poor countries initiative ; 3.4 Catastrophe containment and relief trust ; 3.5 Financing concessional assistance and debt relief -- 4. Special drawing rights: 4.1 Background and characteristics of the SDR ; 4.2 Valuation of the SDR ; 4.3 The SDR interest rate ; 4.4 Allocations and cancellations of SDRs ; 4.5 Operation of the SDR department ; 4.6 Financial statements of the SDR department -- 5. The IMF’s income model: 5.1. Lending income ; 5.2. The new income model ; 5.3. Investment income ; 5.4. Reimbursements to the general resources account -- 6. Financial risk management: 6.1. Financial risk: sources and mitigation framework ; 6.2. Overdue financial obligations ; 6.3. Safeguards assessments of central banks ; 6.4. Audit framework ; 6.5. Financial reporting and risk disclosure.