Quarterly

S1281.t Life 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/%
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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    Q4 1946    
 
 
    Q2 2026
Line Name Period Value Preceding
Period 		Year Ago
from Period 		Units
line 1
Gross saving less net capital transfers paid 		Q2 2026 32,946 Millions of U.S. Dollars 31,146 Millions of U.S. Dollars 27,470 Millions of U.S. Dollars Mil. of U.S. $
line 2
Fixed nonresidential investment 		Q2 2026 45,049 Millions of U.S. Dollars 43,776 Millions of U.S. Dollars 40,560 Millions of U.S. Dollars Mil. of U.S. $
line 3
Net acquisition of financial assets 		Q2 2026 625,260 Millions of U.S. Dollars 249,701 Millions of U.S. Dollars 327,284 Millions of U.S. Dollars Mil. of U.S. $
line 4
Checkable deposits and currency 		Q2 2026 72,988 Millions of U.S. Dollars -12,584 Millions of U.S. Dollars 50,772 Millions of U.S. Dollars Mil. of U.S. $
line 5
Money market fund shares 		Q2 2026 11,680 Millions of U.S. Dollars -6,036 Millions of U.S. Dollars 20,376 Millions of U.S. Dollars Mil. of U.S. $
line 6
Security repurchase agreements 		Q2 2026 1,808 Millions of U.S. Dollars 5,180 Millions of U.S. Dollars -2,768 Millions of U.S. Dollars Mil. of U.S. $
line 7
Debt securities 		Q2 2026 285,481 Millions of U.S. Dollars 325,000 Millions of U.S. Dollars 282,696 Millions of U.S. Dollars Mil. of U.S. $
line 8
Open market paper 		Q2 2026 -123 Millions of U.S. Dollars 17,004 Millions of U.S. Dollars -18,240 Millions of U.S. Dollars Mil. of U.S. $
line 9
Treasury securities 		Q2 2026 43,740 Millions of U.S. Dollars 47,092 Millions of U.S. Dollars 4,412 Millions of U.S. Dollars Mil. of U.S. $
line 10
Agency- and GSE-backed securities 		Q2 2026 23,916 Millions of U.S. Dollars 5,052 Millions of U.S. Dollars 23,428 Millions of U.S. Dollars Mil. of U.S. $
line 11
Municipal securities 		Q2 2026 -7,784 Millions of U.S. Dollars -3,988 Millions of U.S. Dollars 3,296 Millions of U.S. Dollars Mil. of U.S. $
line 12
Corporate and foreign bonds 		Q2 2026 225,732 Millions of U.S. Dollars 259,840 Millions of U.S. Dollars 269,800 Millions of U.S. Dollars Mil. of U.S. $
line 13
Loans 		. . Millions of U.S. Dollars . Millions of U.S. Dollars . Millions of U.S. Dollars Mil. of U.S. $
line 14
Other loans and advances 		Q2 2026 24,448 Millions of U.S. Dollars -2,664 Millions of U.S. Dollars 8,180 Millions of U.S. Dollars Mil. of U.S. $
line 15
Mortgages 		Q2 2026 48,316 Millions of U.S. Dollars 9,608 Millions of U.S. Dollars 93,337 Millions of U.S. Dollars Mil. of U.S. $
line 16
Corporate equities 		Q2 2026 -191,756 Millions of U.S. Dollars -23,732 Millions of U.S. Dollars -92,972 Millions of U.S. Dollars Mil. of U.S. $
line 17
Mutual fund shares 		Q2 2026 -137,781 Millions of U.S. Dollars -178,743 Millions of U.S. Dollars -142,688 Millions of U.S. Dollars Mil. of U.S. $
line 18
Trade receivables 		Q2 2026 22,128 Millions of U.S. Dollars 5,020 Millions of U.S. Dollars -3,776 Millions of U.S. Dollars Mil. of U.S. $
line 19
Life insurance reserves 		Q2 2026 5,640 Millions of U.S. Dollars 10,804 Millions of U.S. Dollars -4,124 Millions of U.S. Dollars Mil. of U.S. $
line 20
Pension entitlements 		Q2 2026 28,220 Millions of U.S. Dollars 47,124 Millions of U.S. Dollars -11,552 Millions of U.S. Dollars Mil. of U.S. $
line 21
U.S. direct investment abroad 		Q2 2026 7,010 Millions of U.S. Dollars 6,952 Millions of U.S. Dollars -11,236 Millions of U.S. Dollars Mil. of U.S. $
line 22
Miscellaneous assets 		Q2 2026 442,539 Millions of U.S. Dollars 91,496 Millions of U.S. Dollars 150,483 Millions of U.S. Dollars Mil. of U.S. $
line 23
Equity in FHLB 		Q2 2026 -748 Millions of U.S. Dollars 3,780 Millions of U.S. Dollars 1,968 Millions of U.S. Dollars Mil. of U.S. $
line 24
Deferred and unpaid life ins. premiums 		Q2 2026 -7,336 Millions of U.S. Dollars 18,820 Millions of U.S. Dollars -1,708 Millions of U.S. Dollars Mil. of U.S. $
line 25
Other reserves 		Q2 2026 -880 Millions of U.S. Dollars 3,740 Millions of U.S. Dollars -184 Millions of U.S. Dollars Mil. of U.S. $
line 26
Other 		Q2 2026 450,755 Millions of U.S. Dollars 68,936 Millions of U.S. Dollars 152,375 Millions of U.S. Dollars Mil. of U.S. $
line 27
Net increase in liabilities 		Q2 2026 477,063 Millions of U.S. Dollars 237,420 Millions of U.S. Dollars 361,936 Millions of U.S. Dollars Mil. of U.S. $
line 28
Security repurchase agreements 		Q2 2026 14,016 Millions of U.S. Dollars 24,168 Millions of U.S. Dollars -21,692 Millions of U.S. Dollars Mil. of U.S. $
line 29
Corporate equity issues 		Q2 2026 -19,132 Millions of U.S. Dollars -20,644 Millions of U.S. Dollars -26,848 Millions of U.S. Dollars Mil. of U.S. $
line 30
Loans (other loans and advances) 		Q2 2026 15,052 Millions of U.S. Dollars 79,992 Millions of U.S. Dollars 39,576 Millions of U.S. Dollars Mil. of U.S. $
line 31
Trade payables 		Q2 2026 75,976 Millions of U.S. Dollars 14,328 Millions of U.S. Dollars -13,932 Millions of U.S. Dollars Mil. of U.S. $
line 32
Life insurance reserves 		Q2 2026 42,756 Millions of U.S. Dollars 54,092 Millions of U.S. Dollars 3,544 Millions of U.S. Dollars Mil. of U.S. $
line 33
Pension entitlements 		Q2 2026 110,535 Millions of U.S. Dollars 10,012 Millions of U.S. Dollars 27,844 Millions of U.S. Dollars Mil. of U.S. $
line 34
Taxes payable 		Q2 2026 -3,056 Millions of U.S. Dollars -1,864 Millions of U.S. Dollars -1,868 Millions of U.S. Dollars Mil. of U.S. $
line 35
Foreign direct investment in U.S. 		Q2 2026 1,163 Millions of U.S. Dollars -1,024 Millions of U.S. Dollars -4,228 Millions of U.S. Dollars Mil. of U.S. $
line 36
Miscellaneous liabilities 		Q2 2026 222,049 Millions of U.S. Dollars 56,840 Millions of U.S. Dollars 328,752 Millions of U.S. Dollars Mil. of U.S. $
line 37
Investment by parent companies 		. . Millions of Dollars . Millions of Dollars . Millions of Dollars Mil. of $
line 38
Funding agreements backing securities 		Q2 2026 39,740 Millions of U.S. Dollars 42,224 Millions of U.S. Dollars 84,248 Millions of U.S. Dollars Mil. of U.S. $
line 39
Other reserves 		Q2 2026 -2,900 Millions of U.S. Dollars 26,044 Millions of U.S. Dollars 12,760 Millions of U.S. Dollars Mil. of U.S. $
line 40
Unallocated insurance contracts 		Q2 2026 2,621 Millions of U.S. Dollars 3,212 Millions of U.S. Dollars 13,268 Millions of U.S. Dollars Mil. of U.S. $
line 41
Other 		Q2 2026 182,588 Millions of U.S. Dollars -14,640 Millions of U.S. Dollars 218,476 Millions of U.S. Dollars Mil. of U.S. $
line 42
Discrepancy 		Q2 2026 -178,004 Millions of U.S. Dollars -46,432 Millions of U.S. Dollars -9,226 Millions of U.S. Dollars Mil. of U.S. $
Memo:
line 43
Securities lending 		Q2 2026 19,744 Millions of U.S. Dollars -23,876 Millions of U.S. Dollars 16,328 Millions of U.S. Dollars Mil. of U.S. $
line 44
Direct reserve 		Q2 2026 193,448 Millions of U.S. Dollars 178,252 Millions of U.S. Dollars 178,776 Millions of U.S. Dollars Mil. of U.S. $
line 45
Reinsured to U.S. reinsurers 		Q2 2026 22,824 Millions of U.S. Dollars 37,980 Millions of U.S. Dollars -23,576 Millions of U.S. Dollars Mil. of U.S. $
line 46
Reinsured to non-U.S. reinsurers 		Q2 2026 35,596 Millions of U.S. Dollars 60,168 Millions of U.S. Dollars -23,248 Millions of U.S. Dollars Mil. of U.S. $
line 47
Reinsured from non-U.S. reinsurers 		Q2 2026 148 Millions of U.S. Dollars 252 Millions of U.S. Dollars 0 Millions of U.S. Dollars Mil. of U.S. $
   

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