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Treasury's Weekly Release of U.S. Foreign Exchange Reserves shows the levels of various official foreign assets (foreign exchange, SDRs, U.S. reserve position in the IMF, and gold). Only the foreign exchange and SDR components of official reserves are assets of the ESF. Of the foreign exchange component, the total is divided between the ESF and the Federal Reserve's System Open Market Account (SOMA). The foreign exchange assets of SOMA are not U.S. government assets and are not reflected in any U.S. government financial statement. The U.S. reserve position in the IMF and gold are not assets of the ESF but of the Treasury General Account.