F EDERAL RESERVE S TATISTICAL RELEASE

For use at 12:00 p.m., eastern time

December 9, 2013

Z.1

Financial Accounts 

of the United States

Flow of Funds, Balance Sheets,

and Integrated Macroeconomic Accounts

Coded Tables

B OARD O F G OVERNORS O F THE F EDERAL R ESERVE S YSTEM

Z.1

Financial Accounts 

of the United States

Flow of Funds, Balance Sheets,

and Integrated Macroeconomic Accounts

Coded Tables

B OARD O F G OVERNORS O F THE F EDERAL R ESERVE S YSTEM

F EDERAL RESERVE S TATISTICAL RELEASE

i

Title Table Page

Summaries

Flow of Funds Matrix – Flows 1

Flow of Funds Matrix – Assets and Liabilities 2

Credit Market Debt Growth by Sector D.1 3

Credit Market Borrowing by Sector D.2 4

Credit Market Debt Outstanding by Sector D.3 5

Total Credit Market Borrowing and Lending F.1 6

Credit Market Borrowing by Nonfinancial Sectors F.2 7

Credit Market Borrowing by Financial Sectors F.3 7

Credit Market Borrowing, All Sectors, by Instrument F.4 8

Total Liabilities and Its Relation to Total Financial Assets F.5 8

Credit Market Debt Outstanding L.1 9

Credit Market Debt Owed by Nonfinancial Sectors L.2 10

Credit Market Debt Owed by Financial Sectors L.3 10

Credit Market Debt, All Sectors, by Instrument L.4 11

Total Liabilities and Its Relation to Total Financial Assets L.5 11

Distribution of Gross Domestic Product F.6 12

Distribution of National Income F.7 13

Saving and Investment F.8 14

Net Capital Transfers F.9 15

Derivation of Measures of Personal Saving F.10 16

Assets and Liabilities of the Personal Sector L.10 17

Title

Flows Levels

Table Page Table Page

Sectors

Households and Nonprofit Organizations F.100 18 L.100 66

Nonfinancial Business F.101 19 L.101 67

Nonfinancial Corporate Business F.102 20 L.102 68

Nonfinancial Noncorporate Business F.103 21 L.103 69

State and Local Governments F.104 22 L.104 70

Federal Government F.105 23 L.105 71

List of Data Tables
ii

Sectors

Rest of the World F.106 24 L.106 72

Financial Business F.107 25 L.107 73

Monetary Authority F.108 26 L.108 74

Private Depository Institutions F.109 27 L.109 75

U.S.-Chartered Depository Institutions, ex. Credit 

Unions F.110 28 L.110 76

Foreign Banking Offices in U.S. F.111 29 L.111 77

Banks in U.S.-Affiliated Areas F.112 30 L.112 78

Credit Unions F.113 30 L.113 78

Property-Casualty Insurance Companies F.114 31 L.114 79

Life Insurance Companies F.115 31 L.115 79

Private and Public Pension Funds F.116 32 L.116 80

Private Pension Funds F.117 33 L.117 81

State and Local Government Employee Retirement 

Funds F.118 34 L.118 82

Federal Government Retirement Funds F.119 34 L.119 82

Money Market Mutual Funds F.120 35 L.120 83

Mutual Funds F.121 35 L.121 83

Closed-End and Exchange-Traded Funds F.122 35 L.122 83

Government-Sponsored Enterprises F.123 36 L.123 84

Agency- and GSE-Backed Mortgage Pools F.124 36 L.124 84

Issuers of Asset-Backed Securities F.125 37 L.125 85

Finance Companies F.126 37 L.126 85

Real Estate Investment Trusts F.127 38 L.127 86

Security Brokers and Dealers F.128 39 L.128 87

Holding Companies F.129 40 L.129 88

Funding Corporations F.130 41 L.130 89

Instruments

U.S. Official Reserve Assets and SDR Allocations F.200 42 L.200 90

Special Drawing Rights (SDRs) Certificates and Treasury 

Currency F.201 42 L.201 90

U.S. Deposits in Foreign Countries F.202 42 L.202 90

Net Interbank Transactions F.203 43 L.203 91

Checkable Deposits and Currency F.204 44 L.204 92

Time and Savings Deposits F.205 45 L.205 93
iii

Instruments

Money Market Mutual Fund Shares F.206 45 L.206 93

Federal Funds and Security Repurchase Agreements F.207 46 L.207 94

Open Market Paper F.208 47 L.208 95

Treasury Securities F.209 48 L.209 96

Agency- and GSE-Backed Securities F.210 49 L.210 97

Municipal Securities and Loans F.211 50 L.211 98

Corporate and Foreign Bonds F.212 51 L.212 99

Corporate Equities F.213 52 L.213 100

Mutual Fund Shares F.214 52 L.214 100

Depository Institution Loans Not Elsewhere Classified F.215 53 L.215 101

Other Loans and Advances F.216 54 L.216 102

Total Mortgages F.217 55 L.217 103

Home Mortgages F.218 56 L.218 104

Multifamily Residential Mortgages F.219 56 L.219 104

Commercial Mortgages F.220 57 L.220 105

Farm Mortgages F.221 57 L.221 105

Consumer Credit F.222 58 L.222 106

Trade Credit F.223 59 L.223 107

Security Credit F.224 59 L.224 107

Life Insurance Reserves F.225 60 L.225 108

Pension Entitlements F.226 60 L.226 108

Taxes Payable by Businesses F.227 60 L.227 108

Proprietors' Equity in Noncorporate Business F.228 60 L.228 108

Total Miscellaneous Financial Claims F.229 61 L.229 109

Identified Miscellaneous Financial Claims - Part I F.230 62 L.230 110

Identified Miscellaneous Financial Claims - Part II F.231 63 L.233 111

Unidentified Miscellaneous Financial Claims F.232 64 L.232 112

Sector Discrepancies F.11 65

Instrument Discrepancies F.12 65

Title

Balance Sheet Reconciliation

Table Page Table Page

Balance Sheet and Changes in Net Worth

Households and Nonprofit Organizations B.100 113 R.100 116

Nonfinancial Corporate Business B.102 114 R.102 117

Nonfarm Noncorporate Business B.103 115 R.103 118
iv

Title

Flows Levels

Table Page Table Page

Supplementary Tables

Balance Sheet of Households and Nonprofit 

Organizations with Equity Detail B.100.e 119

Nonprofit Organizations F.100.a 120 L.100.a 121

Consolidated Statement for Federal, State, and Local 

Governments F.105.c 122 L.105.c 123

Private Pension Funds: Defined Benefit Plans F.117.b 124 L.117.b 125

Private Pension Funds: Defined Contribution Plans F.117.c 124 L.117.c 125

Individual Retirement Accounts (IRAs) F.226.i 124 L.226.i 125

Equity Real Estate Investiment Trust F.127.e 126 L.127.e 127

Mortgage Real Estate Investment Trust F.127.m 126 L.127.m 127

Title Table Page

Integrated Macroeconomic Accounts for the United States

Total Economy–Current Account S.1.a 128

Selected Aggregates for Total Economy and Sectors S.2.a 129

Households and Nonprofit Institutions Serving Households S.3.a 131

Nonfinancial Noncorporate Business S.4.a 134

Nonfinancial Corporate Business S.5.a 137

Financial Business S.6.a 140

Federal Government S.7.a 143

State and Local Governments S.8.a 146

Rest of the World S.9.a 149