Financial Accounts Guide

Code Changes

This page lists changes beginning with 2009q4 to financial accounts mnemonics in a sortable and searchable format. The date column indicates when the change occurred. The old codes column indicates mnemonics used in the previous release, while the new code column indicates the mnemonic used in the current release. Mnemonics that have been added to the financial accounts data release are indicated by "New" in the old codes column, while mnemonics that have been deleted are indicated by "Deleted” in the new codes column. The tables and line # columns indicate where in the Z.1 release the changed code appeared.

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6774 entries in Financial Accounts Code Changes

Date

Tables

Line #

Description

Count

2026q2

644135075

Deleted

Mortgage real estate investment trusts; loans; liability

2026q2

623169513

Deleted

S124.7.b

Hedge funds; other secured borrowings from foreign institutions (business loans); lability

2026q2

623168013

Deleted

S124.7.b

Hedge funds; other secured borrowings from domestic institutions (banks loans n.e.c.); liability

2026q2

New code

443020003

F2.2.t, F2.t, S124.8.t, F2.2.s, F2.s, S124.8.s

41, 37, 2, 41, 37, 2

Private debt funds; checkable deposits and currency; asset

2026q2

New code

443034003

F521.t, S124.8.t, F521.s, S124.8.s

15, 8, 14, 8

Private debt funds; money market fund shares; asset

2026q2

New code

443067205

F4.4.t, F4.t, S124.8.t, F4.4.s, F4.s, S124.8.s

9, 66, 4, 9, 66, 4

Private debt funds; private credit loans; asset (cost basis)

2026q2

New code

443067215

S124.8.s

Private debt funds; private credit loans; asset (fair value)

2026q2

New code

443169503

F4.6.t, F4.6.s

74, 74

Private debt funds; other loans and advances (foreign loans); liability

2026q2

New code

503069043

F4.6.t, F4.6.s

71, 71

Other financial business; loans to private debt funds; asset

2026q2

New code

443169005

S124.8.t, S124.8.s

14, 14

Private debt funds; other loans and advances; liability

2026q2

New code

442000093

S124.8.s

Private debt funds; uncalled capital commitments (dry powder)

2026q2

New code

444141005

F4.t, S124.8.t, F4.s, S124.8.s

33, 12, 33, 12

Private debt funds; short-term loans; liability

2026q2

New code

444190005

S124.8.t, S124.8.s

11, 11

Private debt funds; total liabilities

2026q2

New code

444194005

S124.8.t, S124.8.s

10, 10

Private debt funds; total liabilities and shares

2026q2

New code

443193005

F89.3.t, F89.3c.t, S124.8.t, F89.3.s, F89.3c.s, S124.8.s

20, 18, 15, 20, 18, 15

Private debt funds; unidentified miscellaneous liabilities

2026q2

New code

443093005

F89.3.t, F89.3c.t, S124.8.t, F89.3.s, F89.3c.s, S124.8.s

46, 41, 9, 50, 41, 9

Private debt funds; unidentified miscellaneous assets

2026q2

New code

463067273

Interval funds; private credit loans; asset

2026q2

New code

463067283

Tender offer funds; private credit loans; asset

2026q2

New code

463067205

F4.4.t, S124.6.t, F4.4.s, S124.6.s

8, 7, 8, 7

Interval funds and tender offer funds; private credit loans; asset

2026q2

New code

893067205

F4.4.t, M3.t, F4.4.s, M3.s

6, 28:15, 6, 18:15

All sectors; private credit loans; asset

2026q2

New code

103167205

F4.4.t, S11.1.i.a, S11.1.i.q, S11.1.t, F4.4.s, S11.1.b, S11.1.i.a, S11.1.i.q, S11.1.s

2, 71, 63, 45, 2, 37, 156, 148, 36

Nonfinancial corporate business; private credit loans; liability

2026q2

New code

113167205

F4.4.t, S11.2.i.a, S11.2.i.q, S11.2.t, S1P.t, F4.4.s, S11.2.b, S11.2.i.a, S11.2.i.q, S11.2.s, S1P.s

3, 55, 48, 29, 38, 3, 32, 120, 113, 22, 25

Nonfinancial noncorporate business; private credit loans; liability

2026q2

New code

503167205

F4.4.t, S12.t, S127.2.t, M3.t, F4.4.s, S12.s, S127.2.s, M3.s

4, 48, 25, 28:12, 4, 43, 24, 18:12

Other financial business; private credit loans; liabilities

2026q2

New code

103167253

Nonfinancial corporate business; private credit loans from business development companies; liability

2026q2

New code

103167263

Nonfinancial corporate business; private credit loans from interval funds and tender offer funds; liability

2026q2

New code

103167273

Nonfinancial corporate business; private credit loans from domestic and foreign middle-market CLOs; liability

2026q2

New code

113167253

Nonfinancial noncorporate business; private credit loans from business development companies; liability

2026q2

New code

113167263

Nonfinancial noncorporate business; private credit loans from interval funds and tender offer funds; liability

2026q2

New code

113167273

Nonfinancial noncorporate business; private credit loans from domestic and foreign middle-market CLOs; liability

2026q2

New code

503167245

Other financial business; private credit loans from domestic and foreign private debt funds; liability

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