This page has a list of countries by SDR allocation, according to officially-recognized international sources compiled by the World Bank. SDRs are international reserve assets created by the IMF and allocated to members to supplement existing official reserves. Holdings of SDRs by an IMF member are recorded as an asset, while the allocation of SDRs is recorded as the incurrence of a liability of the member receiving them. The membership of the SDR Department incurs the asset and liability position among themselves, not with the IMF. The holdings and allocations should be shown gross, rather than netted (Balance of Payments and International Investment Position Manual, sixth edition (BPM6)).