Solution:

• The International Monetary Fund maintains and defines Special Drawing Rights (SDR), which are supplementary fund and foreign exchange reserve assets.
• The SDR is one of the monetary reserve currencies created by the IMF.
• Special Drawing Rights (SDR) is International financing instrument created in 1970 by the International Monetary Fund (IMF) to coincide with the disfavor of the US dollar as the principal currency of the world trade. Also called paper gold, an SDR is neither paper nor gold but an accounting entry.