Definition: Monetary gold and special drawing rights (SDRs)
Monetary gold and special drawing rights (SDRs) consists of two sub-categories of financial transactions:
a) monetary gold;
b) special drawing rights (SDRs).
The financial assets classified in the category monetary gold and SDRs are the only financial assets for which there are no counterpart liabilities in the system. Therefore, transactions in monetary gold and SDRs always involve changes in ownership of financial assets.
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996