Financial Accounts of the United States - Z.1
S1281.s Life insurance companies 🕮 PDF
| Line | Description | Series | 2023 | 2024 | 2025 | 2025:Q1 | 2025:Q2 | 2025:Q3 | 2025:Q4 | 2026:Q1 | 2026:Q2 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Line 1 | Total financial assets | FL544090005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 2 | Checkable deposits and currency | FL543020005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 3 | Debt securities | LM544022005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 4 | Open market paper | FL543069105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 5 | Treasury securities | LM543061105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | Agency- and GSE-backed securities | LM543061705 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | Municipal securities | LM543062005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Corporate and foreign bonds | LM543063005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Loans | FL544035005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 10 | Security repurchase agreements | FL542051075 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Mortgages | FL543065005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Other loans and advances | FL543069005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Corporate equities | LM543064105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 14 | U.S. direct investment abroad: equity | LM543092173 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Equity in FHLB | FL543092473 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | Money market fund shares | FL543034005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Mutual fund shares | LM543064205 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | Hedge fund shares | LM543064773 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Private debt fund shares | LM543064573 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Life insurance reserves | FL543040005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 21 | Pension entitlements | FL543050005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | Trade receivables | FL543070005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | U.S. direct investment abroad: intercompany debt | LM543092375 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 24 | Miscellaneous assets | FL543090005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | Balances due from holding company parent | FL543094703 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Deferred and unpaid life ins. premiums | FL543077073 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 27 | Other reserves | FL543095105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Other | FL543093005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 29 | Total liabilities and equity | FL544194005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Total liabilities | FL544190005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 31 | Loans | FL544141075 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Security repurchase agreements | FL542151073 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | Other loans and advances | FL543169373 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 34 | Life insurance reserves | FL543140005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | Pension entitlements(2) | FL543150005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Trade payables | FL543170005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 37 | Taxes payable | FL543178075 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | Foreign direct investment: intercompany debt | LM543192375 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 39 | Miscellaneous liabilities | FL543190005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | Other investment by holding company parent | FL543194703 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | Funding agreements backing securities(3) | FL673090543 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | Other reserves(4) | FL543195005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 43 | Unallocated insurance contracts | FL593095005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 44 | Other | FL543193005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 45 | Total equity | FL543181105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 46 | Corporate equities (market value) | LM543164175 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 47 | Foreign direct investment: equity | LM543192173 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 48 | Equity investment by holding company parent | FL543194603 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Memo: | |||||||||||
| Line 49 | Securities lending(5) | FL543200073 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 50 | Direct reserve | FL543176015 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 51 | Reinsured to U.S. reinsurers | FL543176025 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 52 | Reinsured to non-U.S. reinsurers | FL543076035 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 53 | Reinsured from non-U.S. reinsurers | FL543176035 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
Notes:
- Additional detail on the financial assets and liabilities held in life insurer's general and separate accounts is available on tables S1281.1.s and S1281.2.s.
- Annuity reserves held by life insurance companies, excluding unallocated contracts held by pension funds, which are shown on line 40.
- 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 42.
Last Update: August 28, 2026