Financial Accounts of the United States - Z.1
S1281.t Life insurance companies 🕮 PDF
| Line | Description | Series | 2023 | 2024 | 2025 | 2025:Q1 | 2025:Q2 | 2025:Q3 | 2025:Q4 | 2026:Q1 | 2026:Q2 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Line 1 | Gross saving less net capital transfers paid | FA546000105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 2 | Fixed nonresidential investment | FA545013005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 3 | Net acquisition of financial assets | FA544090005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 4 | Checkable deposits and currency | FA543020005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 5 | Debt securities | FA544022005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | Open market paper | FA543069105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | Treasury securities | FA543061105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Agency- and GSE-backed securities | FA543061705 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Municipal securities | FA543062005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 10 | Corporate and foreign bonds | FA543063005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Loans | FA544035005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Security repurchase agreements | FA542051075 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Mortgages | FA543065005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 14 | Other loans and advances | FA543069005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Corporate equities | FA543064105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | U.S. direct investment abroad: equity | FA543092173 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Equity in FHLB | FA543092473 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | Money market fund shares | FA543034005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Mutual fund shares | FA543064205 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Hedge fund shares | FA543064773 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 21 | Private debt fund shares | FA543064573 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | Life insurance reserves | FA543040005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | Pension entitlements | FA543050005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 24 | Trade receivables | FA543070005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | U.S. direct investment abroad: intercompany debt | FA543092375 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Miscellaneous assets | FA543090005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 27 | Balances due from holding company parents | FA543094703 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Deferred and unpaid life ins. premiums | FA543077073 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 29 | Other reserves | FA543095105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Other | FA543093005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 31 | Net increase in liabilities and equity | FA544194005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Net increase in liabilities | FA544190005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | Loans | FA544141075 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 34 | Security repurchase agreements | FA542151073 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | Other loans and advances | FA543169373 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Life insurance reserves | FA543140005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 37 | Pension entitlements(2) | FA543150005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | Trade payables | FA543170005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 39 | Taxes payable | FA543178075 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | Foreign direct investment: intercompany debt | FA543192375 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | Miscellaneous liabilities | FA543190005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | Other investment by holding company parent | FA543194703 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 43 | Funding agreements backing securities(3) | FA673090543 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 44 | Other reserves(4) | FA543195005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 45 | Unallocated insurance contracts | FA593095005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 46 | Other | FA543193005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 47 | Net equity issues | FA543181105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 48 | Corporate equity issues | FA543164175 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 49 | Foreign direct investment: equity | FA543192173 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 50 | Equity investment by holding company parent | FA543194603 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 51 | Discrepancy | FA547005005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Memo: | |||||||||||
| Line 52 | Securities lending(5) | FA543200073 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 53 | Direct reserve | FA543176015 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 54 | Reinsured to U.S. reinsurers | FA543176025 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 55 | Reinsured to non-U.S. reinsurers | FA543076035 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 56 | Reinsured from non-U.S. reinsurers | FA543176035 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
Notes:
- Additional detail on the financial assets and liabilities held in life insurer's general and separate accounts is available on life insurance companies: general accounts and life insurance companies: separate accounts tables (S1281.1.t and S1281.2.t).
- Annuity reserves held by life insurance companies, excluding unallocated contracts held by pension funds, which are shown on line 43.
- Equal to funding agreement-backed securities (FABS) issued by domestic issuers of asset-backed securities.
- Includes reserves for accident and health policies, policy dividend accumulation, and contract claims.
- Liability for securities lending collateral, included in line 45.
Last Update: August 28, 2026