SDR, also known as "paper gold", was first issued in 1970. It is a book asset allocated by the IMF according to the share subscribed by member countries, which can be used to repay IMF debts and make up for the balance of payments deficit among member governments.

This is the right to use the funds allocated by the International Monetary Fund to member countries. When a member country has a balance of payments deficit, it can exchange foreign exchange with other member countries designated by the IMF to pay the balance of payments deficit or repay IMF loans, and it can also act as an international reserve like gold and freely convertible currencies. Because it is a supplement to the original ordinary drawing rights of the International Monetary Fund, it is called special drawing rights.