Quarterly

F.115 Property-Casualty Insurance Companies

The Financial Accounts (formerly known as the Flow of Funds accounts) are a set of financial accounts used to track the sources and uses of funds by sector. They are a component of a system of macroeconomic accounts including the National Income and Product accounts (NIPA) and balance of payments accounts, all of which serve as a comprehensive set of information on the economy’s performance.(1) Some important inferences that can be drawn from the Financial accounts are the financial strength of a given sector, new economic trends, changes in the composition of wealth, and development of new financial instruments over time.(1)
Sectors are compiled into three categories: households, nonfinancial businesses, and banks. The sources of funds for a sector are its internal funds (savings from income after consumption) and external funds (loans from banks and other financial intermediaries). (1) Funds for a given sector are used for its investments in physical and financial assets. Dividing sources and uses of funds into two categories helps the staff of the Federal Reserve System pay particular attention to external sources of funds and financial uses of funds.(2) One example is whether households are borrowing more from banks—or in other words, whether household debt is rising. Another example might be whether banks are using more of their funds to provide loans to consumers. Transactions within a sector are not shown in the accounts; however, transactions between sectors are.(2) Monitoring the external flows of funds provides insights into a sector’s health and the performance of the economy as a whole.
Data for the Financial accounts are compiled from a large number of reports and publications, including regulatory reports such as those submitted by banks, tax filings, and surveys conducted by the Federal Reserve System.(2) The Financial accounts are published quarterly as a set of tables in the Federal Reserve’s Z.1 statistical release.
(1) Teplin, Albert M. “The U.S. Flow of Funds Accounts and Their Uses.” Federal Reserve Bulletin, July 2001; http://www.federalreserve.gov/pubs/bulletin/2001/0701lead.pdf.
(2) Board of Governors of the Federal Reserve System. “Guide to the Flow of Funds Accounts.” 2000, http://www.federalreserve.gov/apps/fof/.

For questions on the data, please contact the data source: https://www.federalreserve.gov/apps/ContactUs/feedback.aspx?refurl=/releases/z1/%
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    Q4 1946    
 
 
    Q4 2025
Line Name Period Value Preceding
Period 		Year Ago
from Period 		Units
line 1
Gross saving less net capital transfers paid 		Q4 2025 72,969 Millions of U.S. Dollars 83,136 Millions of U.S. Dollars 34,332 Millions of U.S. Dollars Mil. of U.S. $
line 2
Fixed nonresidential investment 		Q4 2025 44,927 Millions of U.S. Dollars 44,050 Millions of U.S. Dollars 40,784 Millions of U.S. Dollars Mil. of U.S. $
line 3
Net acquisition of financial assets 		Q4 2025 88,841 Millions of U.S. Dollars 234,304 Millions of U.S. Dollars -91,052 Millions of U.S. Dollars Mil. of U.S. $
line 4
Checkable deposits and currency 		Q4 2025 -10,832 Millions of U.S. Dollars -25,076 Millions of U.S. Dollars 6,056 Millions of U.S. Dollars Mil. of U.S. $
line 5
Money market fund shares 		Q4 2025 -15,848 Millions of U.S. Dollars -43,988 Millions of U.S. Dollars 14,464 Millions of U.S. Dollars Mil. of U.S. $
line 6
Security repurchase agreements 		Q4 2025 -852 Millions of U.S. Dollars 1,116 Millions of U.S. Dollars -908 Millions of U.S. Dollars Mil. of U.S. $
line 7
Debt securities 		Q4 2025 -33,856 Millions of U.S. Dollars 387,668 Millions of U.S. Dollars -172,664 Millions of U.S. Dollars Mil. of U.S. $
line 8
Open market paper 		Q4 2025 -3,124 Millions of U.S. Dollars 6,188 Millions of U.S. Dollars -15,368 Millions of U.S. Dollars Mil. of U.S. $
line 9
Treasury securities 		Q4 2025 -93,760 Millions of U.S. Dollars 222,692 Millions of U.S. Dollars -226,460 Millions of U.S. Dollars Mil. of U.S. $
line 10
Agency- and GSE-backed securities 		Q4 2025 20,704 Millions of U.S. Dollars 52,160 Millions of U.S. Dollars 56,556 Millions of U.S. Dollars Mil. of U.S. $
line 11
Municipal securities 		Q4 2025 584 Millions of U.S. Dollars 1,464 Millions of U.S. Dollars -13,716 Millions of U.S. Dollars Mil. of U.S. $
line 12
Corporate and foreign bonds 		Q4 2025 41,740 Millions of U.S. Dollars 105,164 Millions of U.S. Dollars 26,324 Millions of U.S. Dollars Mil. of U.S. $
line 13
Loans (commercial mortgages) 		Q4 2025 -464 Millions of U.S. Dollars 824 Millions of U.S. Dollars -2,424 Millions of U.S. Dollars Mil. of U.S. $
line 14
Corporate equities 		Q4 2025 12,068 Millions of U.S. Dollars -121,312 Millions of U.S. Dollars -20,084 Millions of U.S. Dollars Mil. of U.S. $
line 15
Mutual fund shares 		Q4 2025 1,460 Millions of U.S. Dollars -1,340 Millions of U.S. Dollars 2,512 Millions of U.S. Dollars Mil. of U.S. $
line 16
Trade receivables 		Q4 2025 -18,232 Millions of U.S. Dollars 5,112 Millions of U.S. Dollars -40,008 Millions of U.S. Dollars Mil. of U.S. $
line 17
U.S. direct investment abroad 		Q4 2025 -24,209 Millions of U.S. Dollars 8,904 Millions of U.S. Dollars 165,452 Millions of U.S. Dollars Mil. of U.S. $
line 18
Miscellaneous assets 		Q4 2025 179,666 Millions of U.S. Dollars 22,356 Millions of U.S. Dollars -43,492 Millions of U.S. Dollars Mil. of U.S. $
line 19
Equity in FHLB 		Q4 2025 -60 Millions of U.S. Dollars 40 Millions of U.S. Dollars 44 Millions of U.S. Dollars Mil. of U.S. $
line 20
Policy payables 		Q4 2025 3,204 Millions of U.S. Dollars 24,456 Millions of U.S. Dollars 26,280 Millions of U.S. Dollars Mil. of U.S. $
line 21
Other 		Q4 2025 176,462 Millions of U.S. Dollars -2,100 Millions of U.S. Dollars -69,772 Millions of U.S. Dollars Mil. of U.S. $
line 22
Net increase in liabilities 		Q4 2025 151,836 Millions of U.S. Dollars 243,248 Millions of U.S. Dollars -145,504 Millions of U.S. Dollars Mil. of U.S. $
line 23
Security repurchase agreements 		Q4 2025 -1,016 Millions of U.S. Dollars 2,316 Millions of U.S. Dollars -6,428 Millions of U.S. Dollars Mil. of U.S. $
line 24
Corporate equity issues 		Q4 2025 -18,796 Millions of U.S. Dollars -17,000 Millions of U.S. Dollars 15,308 Millions of U.S. Dollars Mil. of U.S. $
line 25
Loans (other loans and advances) 		Q4 2025 -1,884 Millions of U.S. Dollars 220 Millions of U.S. Dollars 348 Millions of U.S. Dollars Mil. of U.S. $
line 26
Trade payables 		Q4 2025 1,012 Millions of U.S. Dollars 7,704 Millions of U.S. Dollars -15,032 Millions of U.S. Dollars Mil. of U.S. $
line 27
Taxes payable 		Q4 2025 3,128 Millions of U.S. Dollars 4,012 Millions of U.S. Dollars -21,564 Millions of U.S. Dollars Mil. of U.S. $
line 28
Foreign direct investment in U.S. 		Q4 2025 13,110 Millions of U.S. Dollars -2,688 Millions of U.S. Dollars 12,656 Millions of U.S. Dollars Mil. of U.S. $
line 29
Miscellaneous liabilities 		Q4 2025 148,970 Millions of U.S. Dollars 229,436 Millions of U.S. Dollars -101,684 Millions of U.S. Dollars Mil. of U.S. $
line 30
Investment by parent companies 		. . Millions of Dollars . Millions of Dollars . Millions of Dollars Mil. of $
line 31
Policy payables 		Q4 2025 14,256 Millions of U.S. Dollars 108,688 Millions of U.S. Dollars 12,412 Millions of U.S. Dollars Mil. of U.S. $
line 32
Other 		Q4 2025 134,714 Millions of U.S. Dollars 120,748 Millions of U.S. Dollars -113,828 Millions of U.S. Dollars Mil. of U.S. $
line 33
Discrepancy 		Q4 2025 83,725 Millions of U.S. Dollars 28,782 Millions of U.S. Dollars -32,200 Millions of U.S. Dollars Mil. of U.S. $
Memo:
line 34
Securities lending 		Q4 2025 12,444 Millions of U.S. Dollars 14,536 Millions of U.S. Dollars -3,936 Millions of U.S. Dollars Mil. of U.S. $
line 35
Direct reserve 		Q4 2025 12,168 Millions of U.S. Dollars 92,788 Millions of U.S. Dollars 3,348 Millions of U.S. Dollars Mil. of U.S. $
line 36
Reinsured to U.S. reinsurers 		Q4 2025 1,592 Millions of U.S. Dollars 12,148 Millions of U.S. Dollars 13,724 Millions of U.S. Dollars Mil. of U.S. $
line 37
Reinsured to non-U.S. reinsurers 		Q4 2025 1,612 Millions of U.S. Dollars 12,308 Millions of U.S. Dollars 12,556 Millions of U.S. Dollars Mil. of U.S. $
line 38
Reinsured from non-U.S. reinsurers 		Q4 2025 496 Millions of U.S. Dollars 3,752 Millions of U.S. Dollars -4,660 Millions of U.S. Dollars Mil. of U.S. $
   

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