Quarterly

L.116.g 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/

   

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    Q4 1945    
 
 
    Q1 2026
Line Name Period Value Preceding
Period 		Year Ago
from Period 		Units
line 1
Total financial assets 		Q1 2026 7,567,440 Millions of U.S. Dollars 7,533,447 Millions of U.S. Dollars 7,186,521 Millions of U.S. Dollars Mil. of U.S. $
line 2
Checkable deposits and currency 		Q1 2026 119,099 Millions of U.S. Dollars 123,378 Millions of U.S. Dollars 97,908 Millions of U.S. Dollars Mil. of U.S. $
line 3
Money market fund shares 		Q1 2026 71,965 Millions of U.S. Dollars 74,364 Millions of U.S. Dollars 61,652 Millions of U.S. Dollars Mil. of U.S. $
line 4
Security repurchase agreements 		Q1 2026 5,930 Millions of U.S. Dollars 4,635 Millions of U.S. Dollars 5,762 Millions of U.S. Dollars Mil. of U.S. $
line 5
Debt securities 		Q1 2026 3,919,680 Millions of U.S. Dollars 3,901,212 Millions of U.S. Dollars 3,672,888 Millions of U.S. Dollars Mil. of U.S. $
line 6
Open market paper 		. . Millions of Dollars . Millions of Dollars . Millions of Dollars Mil. of $
line 7
Treasury securities 		Q1 2026 159,454 Millions of U.S. Dollars 158,678 Millions of U.S. Dollars 147,371 Millions of U.S. Dollars Mil. of U.S. $
line 8
Agency- and GSE-backed securities 		Q1 2026 194,088 Millions of U.S. Dollars 195,558 Millions of U.S. Dollars 188,792 Millions of U.S. Dollars Mil. of U.S. $
line 9
Municipal securities 		Q1 2026 154,429 Millions of U.S. Dollars 157,268 Millions of U.S. Dollars 154,238 Millions of U.S. Dollars Mil. of U.S. $
line 10
Corporate and foreign bonds 		Q1 2026 3,383,865 Millions of U.S. Dollars 3,367,606 Millions of U.S. Dollars 3,154,834 Millions of U.S. Dollars Mil. of U.S. $
line 11
Loans 		. . Millions of U.S. Dollars . Millions of U.S. Dollars . Millions of U.S. Dollars Mil. of U.S. $
line 12
Other loans and advances 		Q1 2026 189,008 Millions of U.S. Dollars 188,813 Millions of U.S. Dollars 182,439 Millions of U.S. Dollars Mil. of U.S. $
line 13
Mortgages 		Q1 2026 850,151 Millions of U.S. Dollars 849,970 Millions of U.S. Dollars 810,308 Millions of U.S. Dollars Mil. of U.S. $
line 14
Corporate equities 		Q1 2026 156,080 Millions of U.S. Dollars 155,329 Millions of U.S. Dollars 152,780 Millions of U.S. Dollars Mil. of U.S. $
line 15
Mutual fund shares 		Q1 2026 10,148 Millions of U.S. Dollars 11,189 Millions of U.S. Dollars 8,471 Millions of U.S. Dollars Mil. of U.S. $
line 16
Trade receivables 		Q1 2026 148,822 Millions of U.S. Dollars 147,691 Millions of U.S. Dollars 150,498 Millions of U.S. Dollars Mil. of U.S. $
line 17
Life insurance reserves 		Q1 2026 319,337 Millions of U.S. Dollars 316,636 Millions of U.S. Dollars 319,733 Millions of U.S. Dollars Mil. of U.S. $
line 18
Pension entitlements 		Q1 2026 704,215 Millions of U.S. Dollars 692,428 Millions of U.S. Dollars 701,039 Millions of U.S. Dollars Mil. of U.S. $
line 19
U.S. direct investment abroad 		. . Millions of Dollars . Millions of Dollars . Millions of Dollars Mil. of $
line 20
Miscellaneous assets 		Q1 2026 1,007,270 Millions of U.S. Dollars 1,005,655 Millions of U.S. Dollars 971,329 Millions of U.S. Dollars Mil. of U.S. $
line 21
Total liabilities 		Q1 2026 7,178,395 Millions of U.S. Dollars 7,091,188 Millions of U.S. Dollars 6,837,243 Millions of U.S. Dollars Mil. of U.S. $
line 22
Security repurchase agreements 		Q1 2026 42,011 Millions of U.S. Dollars 35,969 Millions of U.S. Dollars 44,682 Millions of U.S. Dollars Mil. of U.S. $
line 23
Loans (other loans and advances) 		Q1 2026 193,657 Millions of U.S. Dollars 173,659 Millions of U.S. Dollars 160,661 Millions of U.S. Dollars Mil. of U.S. $
line 24
Trade payables 		Q1 2026 575,059 Millions of U.S. Dollars 567,001 Millions of U.S. Dollars 577,363 Millions of U.S. Dollars Mil. of U.S. $
line 25
Life insurance reserves 		Q1 2026 2,087,160 Millions of U.S. Dollars 2,069,511 Millions of U.S. Dollars 2,061,976 Millions of U.S. Dollars Mil. of U.S. $
line 26
Pension entitlements 		Q1 2026 2,250,011 Millions of U.S. Dollars 2,226,855 Millions of U.S. Dollars 2,159,142 Millions of U.S. Dollars Mil. of U.S. $
line 27
Taxes payable 		Q1 2026 5,268 Millions of U.S. Dollars 5,734 Millions of U.S. Dollars 5,192 Millions of U.S. Dollars Mil. of U.S. $
line 28
Foreign direct investment in U.S. 		. . Millions of Dollars . Millions of Dollars . Millions of Dollars Mil. of $
line 29
Miscellaneous liabilities 		Q1 2026 2,022,117 Millions of U.S. Dollars 2,009,184 Millions of U.S. Dollars 1,824,401 Millions of U.S. Dollars Mil. of U.S. $
   

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