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求翻译,明天要交的the same procedure holds for the allocation of SDRs

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求翻译,明天要交的
the same procedure holds for the allocation of SDRs,as a pure creation by the IMF,give rise to a debit in the reserve account when they are allocated. the offsetting source is credited to the counterpart account. when SDRs are cancelled,the resulting source in the reserve account is offset by a debit in the counterpart account.
求翻译,明天要交的the same procedure holds for the allocation of SDRs
同样的程序适用于特别提款权的分配,作为IMF纯粹的创作,当被分配的时候导致储备账户负债.抵消源被记入对方账户,当取消特别提款权时,储备账户的结果源将与对方账户债务抵消.