F E D E R A L RE S E R V E S T A T I S T I C A L RE L E A S E

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

June 9, 2016

Z.1

Financial Accounts 

of the United States

Flow of Funds, Balance Sheets,

and Integrated Macroeconomic Accounts

Coded Tables

B O A R D O F G O V E R N O R S O F T H E F E D E R A L R E S E R V E S Y S T E M

Z.1

Financial Accounts 

of the United States

Flow of Funds, Balance Sheets,

and Integrated Macroeconomic Accounts

Coded Tables

B O A R D O F G O V E R N O R S O F T H E F E D E R A L R E S E R V E S Y S T E M

F E D E R A L RE S E R V E S T A T I S T I C A L RE L E A S E

i

Title Table Page

Summaries

Flow of Funds Matrix -- Flows 1

Flow of Funds Matrix -- Assets and Liabilities 2

Debt Growth by Sector D.1 3

Borrowing by Sector D.2 4

Debt Outstanding by Sector D.3 5

Net National W ealth B.1 6

Distribution of Gross Domestic Product F.2 7

Distribution of National Income F.3 8

Saving and Investment F.4 9

Net Capital Transfers F.5 10

Derivation of Measures of Personal Saving F.6 11

Assets and Liabilities of the Personal Sector L.6 12

Title

Flows Levels

Table Page Table Page

Sectors

Domestic Nonfinancial F.100 13 L.100 75

Households and Nonprofit Organizations F.101 14 L.101 76

Nonfinancial Business F.102 15 L.102 77

Nonfinancial Corporate Business F.103 16 L.103 78

Nonfinancial Noncorporate Business F.104 17 L.104 79

General Government F.105 18 L.105 80

Federal Government F.106 19 L.106 81

State and Local Governments F.107 20 L.107 82

Domestic Financial F.108 21 L.108 83

Monetary Authority F.109 22 L.109 84

Private Depository Institutions F.110 23 L.110 85

U.S.-Chartered Depository Institutions F.111 24 L.111 86

Foreign Banking Offices in U.S. F.112 25 L.112 87

Banks in U.S.-Affiliated Areas F.113 26 L.113 88

Credit Unions F.114 26 L.114 88

List of Data Tables
ii

Sectors

Property-Casualty Insurance Companies F.115 27 L.115 89

Life Insurance Companies F.116 28 L.116 90

Life Insurance Companies: General Accounts F.116.g 29 L.116.g 91

Life Insurance Companies: Separate Accounts F.116.s 29 L.116.s 91

Private and Public Pension Funds F.117 30 L.117 92

Private Pension Funds F.118 31 L.118 93

Private Pension Funds: Defined Benefit Plans F.118.b 32 L.118.b 94

Private Pension Funds: Defined Contribution 

Plans F.118.c 32 L.118.c 94

Federal Government Employee Retirement Funds F.119 33 L.119 95

Federal Government Employee Retirement 

Funds: Defined Benefit Plans F.119.b 34 L.119.b 96

Federal Government Employee Retirement 

Funds: Defined Contribution Plans F.119.c 35 L.119.c 96

State and Local Government Employee Retirement 

Funds F.120 35 L.120 97

State and Local Government Employee 

Retirement Funds: Defined Benefit Plans F.120.b 36 L.120.b 98

State and Local Government Employee 

Retirement Funds: Defined Contribution Plans F.120.c 36 L.120.c 98

Money Market Mutual Funds F.121 37 L.121 99

Mutual Funds F.122 37 L.122 99

Closed-End and Exchange-Traded Funds F.123 38 L.123 100

Government-Sponsored Enterprises F.124 39 L.124 101

Agency- and GSE-Backed Mortgage Pools F.125 39 L.125 101

Issuers of Asset-Backed Securities F.126 40 L.126 102

Finance Companies F.127 41 L.127 103

Real Estate Investment Trusts (REITs) F.128 42 L.128 104

Equity Real Estate Investment Trusts F.128.e 43 L.128.e 105

Mortgage Real Estate Investment Trusts F.128.m 43 L.128.m 105

Security Brokers and Dealers F.129 44 L.129 106

Holding Companies F.130 45 L.130 107

Funding Corporations F.131 46 L.131 108

Rest of the World F.132 47 L.132 109
iii

Instruments

U.S. Official Reserve Assets and SDR Allocations F.200 48 L.200 110

Special Drawing Rights (SDRs) Certificates and Treasury 

Currency F.201 48 L.201 110

U.S. Deposits in Foreign Countries F.202 48 L.202 110

Net Interbank Transactions F.203 49 L.203 111

Checkable Deposits and Currency F.204 50 L.204 112

Time and Savings Deposits F.205 51 L.205 113

Money Market Mutual Fund Shares F.206 51 L.206 113

Federal Funds and Security Repurchase Agreements F.207 52 L.207 114

Debt Securities F.208 53 L.208 115

Open Market Paper F.209 54 L.209 116

Treasury Securities F.210 55 L.210 117

Agency- and GSE-Backed Securities F.211 56 L.211 118

Municipal Securities F.212 57 L.212 119

Corporate and Foreign Bonds F.213 58 L.213 120

Loans F.214 59 L.214 121

Depository Institution Loans Not Elsewhere Classified F.215 60 L.215 122

Other Loans and Advances F.216 61 L.216 123

Total Mortgages F.217 62 L.217 124

Home Mortgages F.218 63 L.218 125

Multifamily Residential Mortgages F.219 63 L.219 125

Commercial Mortgages F.220 64 L.220 126

Farm Mortgages F.221 64 L.221 126

Consumer Credit F.222 65 L.222 127

Corporate Equities F.223 66 L.223 128

Mutual Fund Shares F.224 66 L.224 128

Trade Credit F.225 67 L.225 129

Life Insurance Reserves F.226 67 L.226 129

Pension Entitlements F.227 68 L.227 130

Taxes Payable by Businesses F.228 68 L.228 130

Proprietors' Equity in Noncorporate Business F.229 68 L.229 130

Direct Investment F.230 69 L.230 131
iv

Total Miscellaneous Financial Claims F.231 70 L.231 132

Identified Miscellaneous Financial Claims -- Part I F.232 71 L.232 133

Identified Miscellaneous Financial Claims -- Part II F.233 72 L.233 134

Unidentified Miscellaneous Financial Claims F.234 73 L.234 135

Sector Discrepancies F.7 74

Instrument Discrepancies F.8 74

Title

Balance Sheet Reconciliation

Table Page Table Page

Balance Sheet and Changes in Net Worth

Households and Nonprofit Organizations B.101 136 R.101 139

Nonfinancial Corporate Business B.103 137 R.103 140

Nonfarm Noncorporate Business B.104 138 R.104 141

Title

Flows Levels

Table Page Table Page

Supplementary Tables

Balance Sheet of Households and Nonprofit 

Organizations with Equity Detail B.101.e 142

Nonprofit Organizations F.101.a 143 L.101.a 144

Title Table Page

Integrated Macroeconomic Accounts for the United States

Total Economy -- Current Account S.1.a 145

Selected Aggregates for Total Economy and Sectors S.2.a 146

Households and Nonprofit Institutions Serving Households S.3.a 148

Nonfinancial Noncorporate Business S.4.a 151

Nonfinancial Corporate Business S.5.a 154

Financial Business S.6.a 157

Central Bank S.61.a 160

Private Depository Institutions S.62.a 162

Insurance Companies S.63.a 165

Pension Funds S.64.a 168

Other Financial Business S.65.a 171

Federal Government S.7.a 174

State and Local Governments S.8.a 177

Rest of the World S.9.a 180