Quarterly

F89.3a.t Identified miscellaneous financial claims - part I


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
Millions of U.S. Dollars
Line Name Q2 2026 Q1 2026 Q2 2025
Nonofficial foreign currencies:
line 1
Liab.: Rest of the world
280 -1,204 -5,432
Asset:
line 2
Federal government
0 0 -5,200
line 3
Monetary authority
280 -1,204 -232
Postal Savings System deposits:
line 4
Liab.: Federal government
0 0 0
line 5
Asset: Household sector
0 0 0
Deposits at Federal Home Loan Banks:
line 6
Liab.: Government-sponsored enterprises
4,648 3,856 8,236
line 7
Asset: U.S.-chartered depository institutions
4,648 3,856 8,236
Funding agreements backing securities:
line 8
Liab.: Life insurance companies
39,740 42,224 84,248
line 9
Asset: ABS issuers
39,740 42,224 84,248
Deferred and unpaid life insurance premiums:
line 10
Liab.: Household sector
-7,336 18,820 -1,708
line 11
Asset: Life insurance companies
-7,336 18,820 -1,708
Life insurance company reserves:
Liab:
line 12
Life insurance companies
-2,900 26,044 12,760
line 13
Rest of the world
-248 1,044 -4
Asset:
line 14
Household sector
-2,268 23,348 12,940
line 15
Life insurance companies
-880 3,740 -184
Policy payables:
Liab:
line 16
Property-casualty insurance companies
181,136 -5,772 80,104
line 17
Rest of the world
19,692 -628 0
Asset:
line 18
Household sector
86,320 -4,124 51,140
line 19
Nonfinancial corporate business
54,624 -940 29,324
line 20
Nonfinancial noncorporate business
14,760 104 -360
line 21
Property-casualty insurance companies
39,120 -1,248 0
line 22
Rest of the world
6,004 -192 0
Unallocated insurance company contracts:
line 23
Liab.: Life insurance companies
2,621 3,212 13,268
Asset:
line 24
Private pension funds
-11,212 -7,740 5,060
line 25
State and local government retirement funds
13,833 10,952 8,208
Pension fund contributions payable:
line 26
Liab.: Nonfinancial corporate business
13,088 8,856 236
line 27
Asset: Private pension funds
13,088 8,856 236
Securities borrowed (net):
line 28
Liab.: Funding corporations
797,636 264,876 68,528
line 29
Asset: Brokers and dealers
797,636 264,876 68,528
Retiree health care funds:
line 30
Liab.: Federal government
227,185 16,069 16,404
line 31
Asset: Household sector
227,185 16,069 16,404
Claims of pension fund on sponsor:
Liab:
line 32
Nonfinancial corporate business
-85,990 -84,327 -106,403
line 33
Federal government
-108,801 -11,293 536,087
line 34
State and local governments
272,527 272,577 272,594
Asset:
line 35
Private pension funds
-85,990 -84,327 -106,403
line 36
Federal government retirement funds
-108,801 -11,293 536,087
line 37
State and local govt. retirement funds
272,527 272,577 272,594
   

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