December 6, 2012

Flow of Funds Accounts 

of the United States 

Coded Tables for the Z.1 release 

Board of Governors of the Federal Reserve System, Washington D.C. 20551 
Table of Contents

Flows Levels

Title Table Page Table Page

Summaries

Credit Market Debt Growth by Sector D.1 1 

Credit Market Borrowing by Sector D.2 2 

Credit Market Debt Outstanding by Sector D.3 3 

Total Credit Market Borrowing and Lending F.1 4 L.1 58 

Credit Market Borrowing by Nonfinancial Sectors F.2 5 L.2 59 

Credit Market Borrowing by Financial Sectors F.3 5 L.3 59 

Credit Market Borrowing, All Sectors, by Instrument F.4 6 L.4 60 

Total Liabilities and Its Relation to Total Financial Assets F.5 6 L.5 60 

Distribution of Gross Domestic Product F.6 7 

Distribution of National Income F.7 8 

Saving and Investment F.8 9 

Net Capital Transfers F.9 10 

Derivation of Measures of Personal Saving F.10 11 L.10 61 

Sectors

Households and Nonprofit Organizations F.100 12 L.100 62 

Nonfinancial Business F.101 13 L.101 63 

Nonfinancial Corporate Business F.102 14 L.102 64 

Nonfinancial Noncorporate Business F.103 15 L.103 65 

 
Flows Levels

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State and Local Governments F.104 16 L.104 66 

Federal Government F.105 17 L.105 67 

Rest of the World F.106 18 L.106 68 

Financial Business F.107 19 L.107 69 

 Monetary Authority F.108 20 L.108 70 

 Private Depository Institutions F.109 21 L.109 71 

 U.S.-Chartered Depository Institutions, ex. Credit Unions F.110 22 L.110 72 

 Foreign Banking Offices in U.S. F.111 23 L.111 73 

 Banks in U.S.-Affiliated Areas F.112 24 L.112 74 

 Credit Unions F.113 24 L.113 74 

 Property-Casualty Insurance Companies F.114 25 L.114 75 

 Life Insurance Companies F.115 25 L.115 75 

 Private Pension Funds F.116 26 L.116 76 

 State and Local Government Employee Retirement Funds F.117 27 L.117 77 

 Federal Government Retirement Funds F.118 27 L.118 77 

 Money Market Mutual Funds F.119 28 L.119 78 

 Mutual Funds F.120 28 L.120 78 

 Closed-End and Exchange-Traded Funds F.121 28 L.121 78 

 Government-Sponsored Enterprises F.122 29 L.122 79

 Agency- and GSE-Backed Mortgage Pools F.123 29 L.123 79 

 Issuers of Asset-Backed Securities F.124 30 L.124 80 

 Finance Companies F.125 30 L.125 80 

 Real Estate Investment Trusts F.126 31 L.126 81 
Flows Levels

Title Table Page Table Page 

 Security Brokers and Dealers F.127 32 L.127 82 

 Holding Companies F.128 33 L.128 83 

 Funding Corporations F.129 34 L.129 84 

Instruments 

U.S. Official Reserve Assets and SDR Allocations F.200 35 L.200 85 

Special Drawing Rights (SDRs) Certificates and Treasury Currency F.201 35 L.201 85 

U.S. Deposits in Foreign Countries F.202 35 L.202 85 

Net Interbank Transactions F.203 36 L.203 86 

Checkable Deposits and Currency F.204 37 L.204 87 

Time and Savings Deposits F.205 38 L.205 88 

Money Market Mutual Fund Shares F.206 38 L.206 88 

Federal Funds and Security Repurchase Agreements F.207 39 L.207 89 

Open Market Paper F.208 40 L.208 90 

Treasury Securities F.209 41 L.209 91 

Agency- and GSE-Backed Securities F.210 42 L.210 92

Municipal Securities and Loans F.211 43 L.211 93 

Corporate and Foreign Bonds F.212 44 L.212 94 

Corporate Equities F.213 45 L.213 95 

Mutual Fund Shares F.214 45 L.214 95 

Depository Institution Loans Not Elsewhere Classified F.215 46 L.215 96 

Other Loans and Advances F.216 47 L.216 97 

Total Mortgages F.217 48 L.217 98 

Home Mortgages F.218 49 L.218 99 

Multifamily Residential Mortgages F.219 49 L.219 99 
Commercial Mortgages F.220 50 L.220 100 

Farm Mortgages F.221 50 L.221 100 

Flows Levels

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Consumer Credit F.222 51 L.222 101 

Trade Credit F.223 51 L.223 101 

Security Credit F.224 51 L.224 101 

Life Insurance and Pension Fund Reserves F.225 52 L.225 102 

Taxes Payable by Businesses F.226 52 L.226 102 

Proprietors’ Equity in Noncorporate Business F.227 52 L.227 102 

Total Miscellaneous Financial Claims F.228 53 L.228 103 

 Identified Miscellaneous Financial Claims - Part I F.229 54 L.229 104 

Identified Miscellaneous Financial Claims - Part II F.230 55 L.230 105 

Unidentified Miscellaneous Financial Claims F.231 56 L.231 106 

Sector Discrepancies F.11 57 

Instrument Discrepancies F.12 57 

Balance Reconciliation

Sheet

Title Table Page Table Page

Balance Sheet and Reconciliation Tables

Households and Nonprofit Organizations B.100 107 R.100 110 

Nonfarm Nonfinancial Corporate Business B.102 108 R.102 111 

Nonfarm Noncorporate Business B.103 109 R.103 112 
Flows Levels

Title Table Page Table Page

Supplementary Tables

Balance Sheet of Households and Nonprofit Organizations B.100.e 113 

 with Equity Detail 

Nonprofit Organizations F.100.a 114 L.100.a 115 

Consolidated Statement for Federal, State, and Local Governments F.105.c 116 L.105.c 117 

Private Pension Funds: Defined Benefit Plans F.116.b 118 L.116.b 119 

Private Pension Funds: Defined Contribution Plans F.116.c 118 L.116.c 119 

Individual Retirement Accounts (IRAs) F.225.i 118 L.225.i 119 

Flow of Funds Matrix 120 121