December 8, 2011

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 55 

Credit Market Borrowing by Nonfinancial Sectors F.2 5 L.2 56 

Credit Market Borrowing by Financial Sectors F.3 5 L.3 56 

Credit Market Borrowing, All Sectors, by Instrument F.4 6 L.4 57 

Total Liabilities and Its Relation to Total Financial Assets F.5 6 L.5 57 

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 58 

Sectors

Households and Nonprofit Organizations F.100 12 L.100 59 

Nonfinancial Business F.101 13 L.101 60 

Nonfarm Nonfinancial Corporate Business F.102 14 L.102 61 

Nonfarm Noncorporate Business F.103 15 L.103 62 

Farm Business F.104 15 L.104 62 
Flows Levels

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State and Local Governments F.105 16 L.105 63 

Federal Government F.106 17 L.106 63 

Rest of the World F.107 18 L.107 64 

Financial Business F.108 19 L.108 65 

 Monetary Authority F.109 20 L.109 66 

 U.S.-Chartered Commercial Banks F.110 21 L.110 67 

 Foreign Banking Offices in U.S. F.111 22 L.111 68 

 Bank Holding Companies F.112 23 L.112 69 

 Banks in U.S.-Affiliated Areas F.113 23 L.113 69 

 Savings Institutions F.114 24 L.114 70 

 Credit Unions F.115 25 L.115 71 

 Property-Casualty Insurance Companies F.116 25 L.116 71 

 Life Insurance Companies F.117 26 L.117 72 

 Private Pension Funds F.118 26 L.118 72 

 State and Local Government Employee Retirement Funds F.119 27 L.119 73 

 Federal Government Retirement Funds F.120 27 L.120 73 

 Money Market Mutual Funds F.121 28 L.121 74 

 Mutual Funds F.122 28 L.122 74 

 Closed-End and Exchange-Traded Funds F.123 28 L.123 74 

 Government-Sponsored Enterprises F.124 29 L.124 75

 Agency- and GSE-Backed Mortgage Pools F.125 29 L.125 75 

 Issuers of Asset-Backed Securities F.126 30 L.126 76 

 Finance Companies F.127 30 L.127 76 

 Real Estate Investment Trusts F.128 31 L.128 77 
Flows Levels

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 Security Brokers and Dealers F.129 32 L.129 78 

 Funding Corporations F.130 32 L.130 78 

Instruments 

U.S. Official Reserve Assets and SDR Allocations F.200 33 L.200 79 

Special Drawing Rights (SDRs) Certificates and Treasury Currency F.201 33 L.201 79 

U.S. Deposits in Foreign Countries F.202 33 L.202 79 

Net Interbank Transactions F.203 34 L.203 80 

Checkable Deposits and Currency F.204 35 L.204 81 

Time and Savings Deposits F.205 36 L.205 82 

Money Market Mutual Fund Shares F.206 36 L.206 82 

Federal Funds and Security Repurchase Agreements F.207 37 L.207 83 

Open Market Paper F.208 37 L.208 83 

Treasury Securities F.209 38 L.209 84 

Agency- and GSE-Backed Securities F.210 39 L.210 85

Municipal Securities and Loans F.211 40 L.211 86 

Corporate and Foreign Bonds F.212 41 L.212 87 

Corporate Equities F.213 42 L.213 88 

Mutual Fund Shares F.214 42 L.214 88 

Bank Loans Not Elsewhere Classified F.215 43 L.215 89 

Other Loans and Advances F.216 44 L.216 90 

Total Mortgages F.217 45 L.217 91 

Home Mortgages F.218 46 L.218 92 

Multifamily Residential Mortgages F.219 46 L.219 92 

Commercial Mortgages F.220 47 L.220 93 

Farm Mortgages F.221 47 L.221 93 
Flows Levels

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Consumer Credit F.222 48 L.222 94 

Trade Credit F.223 48 L.223 94 

Security Credit F.224 48 L.224 94 

Life Insurance and Pension Fund Reserves F.225 49 L.225 95 

Taxes Payable by Businesses F.226 49 L.226 95 

Proprietors’ Equity in Noncorporate Business F.227 49 L.227 95 

Total Miscellaneous Financial Claims F.228 50 L.228 96 

 Identified Miscellaneous Financial Claims - Part I F.229 51 L.229 97 

Identified Miscellaneous Financial Claims - Part II F.230 52 L.230 98 

Unidentified Miscellaneous Financial Claims F.231 53 L.231 99 

Sector Discrepancies F.11 54 

Instrument Discrepancies F.12 54 

Balance Reconciliation

Sheet

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Balance Sheet and Reconciliation Tables

Households and Nonprofit Organizations B.100 100 R.100 103 

Nonfarm Nonfinancial Corporate Business B.102 101 R.102 104 

Nonfarm Noncorporate Business B.103 102 R.103 105 
Flows Levels

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Supplementary Tables

Nonprofit Organizations F.100.a 106 L.100.a 107 

Consolidated Statement for Federal, State, and Local Governments F.106.c 108 L.106.c 109 

Private Pension Funds: Defined Benefit Plans F.118.b 110 L.118.b 111 

Private Pension Funds: Defined Contribution Plans F.118.c 110 L.118.c 111 

Individual Retirement Accounts (IRAs) F.225.i 110 L.225.i 111 

Flow of Funds Matrix 112 113 

Balance Sheet of Households and Nonprofit Organizations 

 with Equity Detail B.100.e 114