Annual

S1281.1.t Life insurance companies: general accounts


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/%
For questions on FRED functionality, please contact: https://fred.stlouisfed.org/contactus/
To easily map the Board series IDs to FRED series IDs, see the DDP-FRED Crosswalk available at: https://www.federalreserve.gov/data/data-download-fred-information.htm


   

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    1946    
 
 
    2025
Millions of U.S. Dollars
Line Name 2025 Preceding
Period
Year Ago
from Period
line 1
Net acquisition of financial assets
295,314 410,612 410,612
line 2
Checkable deposits and currency
20,418 1,810 1,810
line 3
Money market fund shares
8,579 -681 -681
line 4
Security repurchase agreements
-759 -250 -250
line 5
Debt securities
174,242 169,140 169,140
line 6
Open market paper
-3,825 4,654 4,654
line 7
Treasury securities
8,974 9,655 9,655
line 8
Agency- and GSE-backed securities
8,168 703 703
line 9
Municipal securities
-3,312 -12,377 -12,377
line 10
Corporate and foreign bonds
164,237 166,505 166,505
line 11
Loans
55,244 63,848 63,848
line 12
Other loans and advances
10,905 10,008 10,008
line 13
Mortgages
45,098 54,090 54,090
line 14
Corporate equities
-3,484 -20,316 -20,316
line 15
Mutual fund shares
2,650 -728 -728
line 16
Trade receivables
-3,756 6,733 6,733
line 17
Life insurance reserves
-4,129 -4,141 -4,141
line 18
Pension entitlements
-11,481 129,949 129,949
line 19
U.S. direct investment abroad
-5,266 -1,317 -1,317
line 20
Miscellaneous assets
57,956 46,118 46,118
line 21
Net increase in liabilities
318,058 408,412 408,412
line 22
Security repurchase agreements
-5,715 5,621 5,621
line 23
Corporate equity issues
-24,726 -34,115 -34,115
line 24
Loans (other loans and advances)
16,954 18,580 18,580
line 25
Trade payables
-13,827 116,813 116,813
line 26
Life insurance reserves
10,201 17,156 17,156
line 27
Pension entitlements
98,802 182,498 182,498
line 28
Taxes payable
353 -1,790 -1,790
line 29
Foreign direct investment in U.S.
-3,059 1,419 1,419
line 30
Miscellaneous liabilities
211,562 70,497 70,497
   

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