December 10, 2009

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

Debt Growth by Sector D.1 1 

Borrowing by Sector D.2 2 

Debt Outstanding by Sector D.3 3 

Total Net Borrowing and Lending in Credit Markets F.1 4 L.1 54 

Credit Market Borrowing by Nonfinancial Sectors F.2 5 L.2 55 

Credit Market Borrowing by Financial Sectors F.3 5 L.3 55 

Credit Market Borrowing, All Sectors, by Instrument F.4 6 L.4 56 

Total Liabilities and Its Relation to Total Financial Assets F.5 6 L.5 56 

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 57 

Sectors

Households and Nonprofit Organizations F.100 12 L.100 58 

Nonfinancial Business F.101 13 L.101 59 

Nonfarm Nonfinancial Corporate Business F.102 14 L.102 60 

Nonfarm Noncorporate Business F.103 15 L.103 61 

Farm Business F.104 15 L.104 61 
Flows Levels

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State and Local Governments F.105 16 L.105 62 

Federal Government F.106 17 L.106 62 

Rest of the World F.107 18 L.107 63 

Monetary Authority F.108 19 L.108 64 

Commercial Banking F.109 20 L.109 65 

U.S.-Chartered Commercial Banks F.110 21 L.110 66 

Foreign Banking Offices in U.S. F.111 22 L.111 67 

Bank Holding Companies F.112 23 L.112 68 

Banks in U.S.-Affiliated Areas F.113 23 L.113 68 

Savings Institutions F.114 24 L.114 69 

Credit Unions F.115 25 L.115 70 

Property-Casualty Insurance Companies F.116 25 L.116 70 

Life Insurance Companies F.117 26 L.117 71 

Private Pension Funds F.118 26 L.118 71 

State and Local Government Employee Retirement Funds F.119 27 L.119 72 

Federal Government Retirement Funds F.120 27 L.120 72 

Money Market Mutual Funds F.121 28 L.121 73 

Mutual Funds F.122 28 L.122 73 

Closed-End and Exchange-Traded Funds F.123 28 L.123 73 

Government-Sponsored Enterprises F.124 29 L.124 74 

Agency- and GSE-backed Mortgage Pools F.125 29 L.125 74 

Issuers of Asset-Backed Securities F.126 30 L.126 75 

Finance Companies F.127 30 L.127 75 

Real Estate Investment Trusts F.128 31 L.128 76 
Flows Levels

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Security Brokers and Dealers F.129 32 L.129 77 

Funding Corporations F.130 32 L.130 77 

Instruments 

Gold and Official Foreign Exchange Holdings F.200 33 L.200 78 

SDR Certificates and Treasury Currency F.201 33 L.201 78 

U.S. Deposits in Foreign Countries F.202 33 L.202 78 

Net Interbank Transactions F.203 34 L.203 79 

Checkable Deposits and Currency F.204 35 L.204 80 

Time and Savings Deposits F.205 36 L.205 81 

Money Market Mutual Fund Shares F.206 36 L.206 81 

Federal Funds and Security Repurchase Agreements F.207 37 L.207 82 

Open Market Paper F.208 37 L.208 82 

Treasury Securities F.209 38 L.209 83 

Agency- and GSE-backed Securities F.210 39 L.210 84

Municipal Securities and Loans F.211 40 L.211 85 

Corporate and Foreign Bonds F.212 40 L.212 85 

Corporate Equities F.213 41 L.213 86 

Mutual Fund Shares F.214 41 L.214 86 

Bank Loans Not Elsewhere Classified F.215 42 L.215 87 

Other Loans and Advances F.216 43 L.216 88 

Total Mortgages F.217 44 L.217 89 

Home Mortgages F.218 45 L.218 90 

Multifamily Residential Mortgages F.219 45 L.219 90 

Commercial Mortgages F.220 46 L.220 91 

Farm Mortgages F.221 46 L.221 91 
Flows Levels

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Consumer Credit F.222 47 L.222 92 

Trade Credit F.223 47 L.223 92 

Security Credit F.224 47 L.224 92 

Life Insurance and Pension Fund Reserves F.225 48 L.225 93 

Taxes Payable by Businesses F.226 48 L.226 93 

Proprietors’ Equity in Noncorporate Business F.227 48 L.227 93 

Total Miscellaneous Financial Claims F.228 49 L.228 94 

 Identified Miscellaneous Financial Claims - Part I F.229 50 L.229 95 

Identified Miscellaneous Financial Claims - Part II F.230 51 L.230 96 

Unidentified Miscellaneous Financial Claims F.231 52 L.231 97 

Sector Discrepancies F.11 53 

Instrument Discrepancies F.12 53 

Balance Reconciliation

Sheet

Title Table Page Table Page

Balance Sheet and Reconciliation Tables

Households and Nonprofit Organizations B.100 98 R.100 101 

Nonfarm Nonfinancial Corporate Business B.102 99 R.102 102 

Nonfarm Noncorporate Business B.103 100 R.103 103 
Flows Levels

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Supplementary Tables

Nonprofit Organizations F.100.a 104 L.100.a 105 

Consolidated Statement for Federal, State, and Local Governments F.106.c 106 L.106.c 107 

Private Pension Funds: Defined Benefit Plans F.118.b 108 L.118.b 109 

Private Pension Funds: Defined Contribution Plans F.118.c 108 L.118.c 109 

Individual Retirement Accounts (IRAs) F.225.i 108 L.225.i 109 

Flow of Funds Matrix 110 111 

Balance Sheet of Households and Nonprofit Organizations 

 with Equity Detail B.100.e 112