Financial Accounts of the United States - Z.1
S2.i.q Rest of the world 🕮 PDF
| Line | Description | Series | 2024:Q3 | 2024:Q4 | 2025:Q1 | 2025:Q2 | 2025:Q3 | 2025:Q4 | 2026:Q1 | 2026:Q2 |
|---|---|---|---|---|---|---|---|---|---|---|
| Current account | ||||||||||
| Line 1 | Foreign income from U.S. | FA266905095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 2 | U.S. imports of goods and services | FA266903001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 3 | U.S. income payments to rest of world | FA266904195 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 4 | Current taxes and trans. payments to rest of world | FA266400101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 5 | Less: Foreign outlays to U.S. | FA266900095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | U.S. exports of goods and services | FA266903011 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | U.S. income receipts from rest of world | FA266904095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Current taxes and trans. receipts from rest of world(1) | FA266400201 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Equals: Net saving (current external balance) | FA266000095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Capital account | ||||||||||
| Line 10 | Net saving | FA266000095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Less: Net capital transfers | FA265440005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Less: Acquisition of nonproduced nonfinancial assets | FA265420095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Net lending (+) or borrowing (-), capital account (lines 10-11-12) | FA265000905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Financial account | ||||||||||
| Line 14 | Net lending (+) or borrowing (-) (line 13) | FA265000905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Net acquisition of U.S. financial assets | FA264090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | Monetary gold and SDRs | FA263011105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Monetary gold | FA263011205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | SDR allocations | FA313111303 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Currency and deposits | FA264000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Currency | FA263025003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 21 | Transferable deposits | FA263027003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | Interbank items due from U.S. banks | FA264016005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | Time deposits | FA263030005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 24 | Debt securities | FA264022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | Open market paper | FA263069103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Treasury securities | FA263061105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 27 | Agency- and GSE-backed securities(2) | FA263061705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Municipal securities | FA263062003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 29 | Corporate bonds | FA263063005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Loans (short-term) | FA264041005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 31 | Security repurchase agreements | FA262051005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Private credit loans | FA263067205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | Other loans and advances | FA263069005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 34 | Equity and investment fund shares | FA263081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | Corporate equities | FA263064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Foreign direct investment in the U.S.: equity | FA263092101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 37 | Money market fund shares | FA263034003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | Mutual fund shares | FA263064203 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 39 | Hedge fund shares | FA263064703 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | Private debt fund shares | FA263064503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | Insurance, pension and standardized guarantee schemes | FA263052005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | Insurance receivables due from property-casualty insurance companies | FA263076005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 43 | Life insurance reserves | FA543141905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 44 | Pension entitlements | FA543151905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 45 | Other accounts receivable | FA263096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 46 | Net incurrence of liabilities | FA264194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 47 | SDR holdings | FA313011303 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 48 | Currency and deposits | FA264100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 49 | Interbank items due to U.S. banks | FA264116005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 50 | Other deposits | FA263130505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 51 | Debt securities | FA264122005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 52 | Commercial paper | FA263169105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 53 | Bonds | FA263163005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 54 | Loans (short-term) | FA264141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 55 | Security repurchase agreements | FA262151005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 56 | Depository institution loans n.e.c. | FA263168005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 57 | Private credit loans | FA263167205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 58 | Other loans and advances | FA263169005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 59 | Equity and investment fund shares | FA263181005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 60 | Corporate equities | FA263164105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 61 | U.S. government equity in IBRD, etc. | FA313092803 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 62 | U.S. direct investment abroad: equity | FA263192101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 63 | Hedge fund shares | FA263164763 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 64 | Private debt fund shares | FA263164503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 65 | Insurance, pension and standardized guarantee schemes | FA263152005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 66 | Other accounts payable | FA263196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 67 | Trade payables | FA263170005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 68 | U.S. direct investment abroad: debt | FA263192305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 69 | Other investment by U.S. holding companies | FA263194735 | -- | -- | -- | -- | -- | -- | -- | -- |
| Addendum: | ||||||||||
| Line 70 | Net lending (+) or borrowing (-), financial account (lines 15-46) | FA265000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Other changes in volume account | ||||||||||
| Line 71 | Total other volume changes | FV268090185 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 72 | Other volume changes | FV268090085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 73 | Less: Statistical discrepancy(3) | FU267005085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Revaluation account | ||||||||||
| Line 74 | Financial assets | FR264090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 75 | Monetary gold and SDRs | FR263011105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 76 | Currency and deposits | FR264000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 77 | Debt securities | FR264022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 78 | Open market paper | FR263069103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 79 | Treasury securities | FR263061105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 80 | Agency- and GSE-backed securities | FR263061705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 81 | Municipal securities | FR263062003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 82 | Corporate bonds | FR263063005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 83 | Equity and investment fund shares | FR263081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 84 | Corporate equities | FR263064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 85 | Foreign direct investment in the U.S.: equity | FR263092101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 86 | Mutual fund shares | FR263064203 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 87 | Hedge fund shares | FR263064703 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 88 | Private debt fund shares | FR263064503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 89 | Other accounts receivable | FR263096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 90 | Liabilities | FR264194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 91 | SDR holdings | FR313011303 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 92 | Currency and deposits | FR264100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 93 | Interbank items due to U.S. banks | FR264116005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 94 | Other deposits | FR263130505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 95 | Debt securities (corporate bonds) | FR263163005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 96 | Loans (short-term) | FR264141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 97 | Equity and investment fund shares | FR263181005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 98 | Corporate equities | FR263164105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 99 | U.S. direct investment abroad: equity | FR263192101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 100 | Hedge fund shares | FR263164763 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 101 | Private debt fund shares | FR263164503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 102 | Insurance, pension and standardized guarantee schemes | FR263152005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 103 | Other accounts payable | FR263196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 104 | Changes in net worth due to nominal holding gains/losses | FR265000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Changes in balance sheet account | ||||||||||
| Line 105 | Change in net worth(4) | FC262090095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Financial balance sheet account (end of period) | ||||||||||
| Line 106 | Total financial assets(5) | FL264090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 107 | SDR allocations | FL313111303 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 108 | Currency and deposits | FL264000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 109 | Currency | FL263025003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 110 | Transferable deposits | FL263027003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 111 | Interbank items due from U.S. banks | FL264016005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 112 | Time deposits | FL263030005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 113 | Debt securities | FL264022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 114 | Open market paper | LM263069103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 115 | Treasury securities | LM263061105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 116 | Agency- and GSE-backed securities(2) | LM263061705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 117 | Municipal securities | LM263062003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 118 | Corporate bonds | LM263063005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 119 | Loans (short-term) | FL264041005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 120 | Security repurchase agreements | FL262051005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 121 | Private credit loans | FL263067205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 122 | Other loans and advances | FL263069005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 123 | Equity and investment fund shares | FL263081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 124 | Corporate equities | LM263064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 125 | Foreign direct investment in the U.S.: equity | LM263092101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 126 | Money market fund shares | FL263034003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 127 | Mutual fund shares | LM263064203 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 128 | Hedge fund shares | LM263064703 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 129 | Private debt fund shares | LM263064503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 130 | Insurance, pension and standardized guarantee schemes | FL263052005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 131 | Insurance receivables due from property-casualty insurance companies | FL263076005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 132 | Life insurance reserves | FL543141905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 133 | Pension entitlements | FL543151905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 134 | Other accounts receivable | LM263096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 135 | Total liabilities and net worth | FL262100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 136 | Total liabilities | FL264194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 137 | SDR holdings | FL313011303 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 138 | Currency and deposits | FL264100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 139 | Interbank items due to U.S. banks | FL264116005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 140 | Other deposits | LM263130505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 141 | Debt securities | FL264122005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 142 | Commercial paper | FL263169105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 143 | Bonds | LM263163005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 144 | Loans (short-term) | FL264141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 145 | Security repurchase agreements | FL262151005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 146 | Depository institution loans n.e.c. | FL263168005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 147 | Private credit loans | FL263167205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 148 | Other loans and advances | FL263169005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 149 | Equity and investment fund shares | FL263181005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 150 | Corporate equities | LM263164105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 151 | U.S. government equity in IBRD, etc. | FL313092803 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 152 | U.S. direct investment abroad: equity | LM263192101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 153 | Hedge fund shares | LM263164763 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 154 | Private debt fund shares | LM263164503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 155 | Insurance, pension and standardized guarantee schemes | FL263152005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 156 | Other accounts payable | LM263196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 157 | Trade payables | LM263170005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 158 | U.S. direct investment abroad: debt | FL263192305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 159 | Other investment by U.S. holding companies | FL263194735 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 160 | Net worth (external account) | FL262090095 | -- | -- | -- | -- | -- | -- | -- | -- |
Notes:
- Prior to 1999, current taxes, contributions for government social insurance, and transfer receipts from the rest of the world (line 8) are not separately displayed, and line 4 includes current taxes and transfer payments to the rest of the world net of current taxes, contributions for government social insurance, and transfer receipts from the rest of the world.
- Government-sponsored enterprises (GSEs) consist of Federal Home Loan Banks, Fannie Mae, Freddie Mac, Federal Agricultural Mortgage Corporation, Farm Credit System, the Financing Corporation, and the Resolution Funding Corporation, and they included the Student Loan Marketing Association until it was fully privatized in 2004:Q4.
- The statistical discrepancy is the difference between net lending or net borrowing derived in the capital account and the same concept derived in the financial account and reflects differences in source data, timing of recorded transactions, and other statistical differences. The statistical discrepancy shown here is calculated based on non-seasonally adjusted quarterly rate measures of net lending or net borrowing and therefore cannot be calculated from the capital account and financial account measures, which are both presented at seasonally adjusted annual rates.
- The change in net worth is equal to the sum of the non-seasonally adjusted quarterly rate measure of net lending or borrowing from the capital account (not presented, see footnote 3), total other volume changes, and changes in net worth due to nominal holding gains or losses.
- Nonfinancial assets, including nonproduced nonfinancial assets, are not included on the balance sheet.
Last Update: August 28, 2026