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Fiduciary transactions are intra-governmental transactions that include the Bureau of the Fiscal Service investments and borrowings; Federal Financing Bank borrowings; Department of Labor employee benefit transactions; and Office of Personnel Management employee benefit transactions.

It is noted the word “fiduciary” is used here in a different context than used in Statements of Federal Financial Accounting Standards No. 31, Accounting for Fiduciary Activities, relating to fiduciary fund accounts.