Financial Accounts of the United States - Z.1
L.234 Identified Miscellaneous Financial Claims - Part II
Billions of dollars; amounts outstanding end of period, not seasonally adjusted| Description | Series code | 2022 | 2023 | 2024 | 2024 Q2 | 2024 Q3 | 2024 Q4 | 2025 Q1 | 2025 Q2 | 2025 Q3 | Line |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Monetary authority; monetary gold certificates; asset | FL713011203 | 11.0 | 11.0 | 11.0 | 11.0 | 11.0 | 11.0 | 11.0 | 11.0 | 11.0 | 1 |
| Monetary authority; monetary gold certificates; asset | FL713011203 | 11.0 | 11.0 | 11.0 | 11.0 | 11.0 | 11.0 | 11.0 | 11.0 | 11.0 | 2 |
| Monetary authority; SDR certificates issued by federal government; asset | FL713014003 | 5.2 | 5.2 | 15.2 | 10.2 | 10.2 | 15.2 | 15.2 | 15.2 | 15.2 | 3 |
| Monetary authority; SDR certificates issued by federal government; asset | FL713014003 | 5.2 | 5.2 | 15.2 | 10.2 | 10.2 | 15.2 | 15.2 | 15.2 | 15.2 | 4 |
| Issuers of asset-backed securities; funding agreements backing securities; asset (1) | FL673090543 | 178.0 | 190.3 | 221.2 | 203.5 | 214.4 | 221.2 | 234.2 | 255.3 | 276.5 | 5 |
| Issuers of asset-backed securities; funding agreements backing securities; asset | FL673090543 | 178.0 | 190.3 | 221.2 | 203.5 | 214.4 | 221.2 | 234.2 | 255.3 | 276.5 | 6 |
| Life insurance companies, general accounts; deferred and unpaid life insurance premiums; asset | FL543077073 | 37.0 | 39.4 | 39.5 | 41.0 | 39.4 | 39.5 | 42.4 | 42.0 | 39.2 | 7 |
| Life insurance companies, general accounts; deferred and unpaid life insurance premiums; asset | FL543077073 | 37.0 | 39.4 | 39.5 | 41.0 | 39.4 | 39.5 | 42.4 | 42.0 | 39.2 | 8 |
| Life insurance companies; insurance reserves, excluding life insurance reserves and pension entitlements; liability | FL543195005 | 474.6 | 488.4 | 501.8 | 493.6 | 497.9 | 501.8 | 501.9 | 506.8 | 506.6 | 9 |
| Rest of the world; insurance reserves, excluding life insurance reserves and pension entitlements; liability | FL263195105 | 25.2 | 24.9 | 25.0 | 25.0 | 25.0 | 25.0 | 25.1 | 25.3 | 25.3 | 10 |
| Households and nonprofit organizations; insurance reserves, excluding life insurance reserves and pension entitlements; asset | FL153095105 | 414.1 | 427.9 | 436.8 | 430.8 | 434.0 | 436.8 | 436.6 | 441.1 | 441.0 | 11 |
| Life insurance companies; accident and health reserve credit from reinsurers; asset | FL543095105 | 85.7 | 85.5 | 90.0 | 87.8 | 88.9 | 90.0 | 90.4 | 91.0 | 90.9 | 12 |
| Property-casualty insurance companies; policy payables, including from reinsurers; liability | FL513176005 | 1624.7 | 1729.4 | 1857.6 | 1806.4 | 1854.4 | 1857.6 | 1903.1 | 1930.4 | 1957.6 | 13 |
| Rest of the world; policy payables of non-U.S. reinsurers; liability | FL263176005 | 192.3 | 197.8 | 210.4 | 204.1 | 207.2 | 210.4 | 215.5 | 218.6 | 221.7 | 14 |
| Households and nonprofit organizations; insurance receivables due from property-casualty insurance companies; asset | FL153076005 | 727.7 | 774.3 | 832.6 | 810.2 | 832.7 | 832.6 | 852.7 | 863.1 | 873.4 | 15 |
| Nonfinancial corporate business; insurance receivables due from property-casualty insurance companies; asset | FL103076005 | 483.5 | 520.0 | 561.7 | 545.9 | 562.7 | 561.7 | 575.6 | 584.5 | 593.4 | 16 |
| Nonfinancial noncorporate business; insurance receivables due from property-casualty insurance companies; asset | FL113076005 | 162.7 | 172.4 | 191.6 | 183.1 | 189.5 | 191.6 | 196.4 | 200.4 | 204.4 | 17 |
| Property-casualty insurance companies; policy payables due from reinsurers; asset | FL513076005 | 376.6 | 391.7 | 418.0 | 404.8 | 411.4 | 418.0 | 428.2 | 434.4 | 440.5 | 18 |
| Rest of the world; assumed policy payables by U.S. reinsurers from non-U.S. insurers; liability | FL263076005 | 66.6 | 68.8 | 64.2 | 66.5 | 65.3 | 64.2 | 65.7 | 66.7 | 67.6 | 19 |
| Pension funds; unallocated insurance contracts; asset | FL593095005 | 881.0 | 887.2 | 915.5 | 904.0 | 917.4 | 915.5 | 911.3 | 927.8 | 940.8 | 20 |
| Private pension funds; unallocated insurance contracts; asset | FL573095005 | 603.0 | 602.3 | 614.6 | 610.9 | 619.4 | 614.6 | 608.1 | 620.4 | 628.5 | 21 |
| State and local government employee defined contribution retirement funds; unallocated insurance contracts; asset | FL223095505 | 278.0 | 284.9 | 300.8 | 293.1 | 298.0 | 300.8 | 303.2 | 307.4 | 312.3 | 22 |
| Private pension funds; pension fund contributions receivable; asset | FL573074005 | 73.2 | 77.3 | 81.1 | 79.1 | 80.1 | 81.1 | 82.1 | 83.0 | 84.4 | 23 |
| Private pension funds; pension fund contributions receivable; asset | FL573074005 | 73.2 | 77.3 | 81.1 | 79.1 | 80.1 | 81.1 | 82.1 | 83.0 | 84.4 | 24 |
| Federal government; retiree health care funds; liability (2) | FL313195105 | 383.6 | 413.4 | 439.1 | 416.1 | 415.0 | 439.1 | 437.6 | 438.9 | 441.0 | 25 |
| Federal government; retiree health care funds; liability | FL313195105 | 383.6 | 413.4 | 439.1 | 416.1 | 415.0 | 439.1 | 437.6 | 438.9 | 441.0 | 26 |
| Private defined benefit pension funds; claims of pension fund on sponsor; asset | FL573073005 | 334.7 | 293.9 | 192.0 | 224.8 | 134.4 | 192.0 | 278.1 | 168.3 | 82.3 | 27 |
| Federal government defined benefit retirement funds; claims of pension funds on sponsor; asset | FL343073045 | 1357.3 | 1163.7 | 962.0 | 1174.9 | 1139.8 | 962.0 | 1020.4 | 1173.2 | 965.0 | 28 |
| State and local government employee defined benefit retirement funds; claims of pension fund on sponsor; asset | FL223073045 | 3273.8 | 3244.4 | 3085.1 | 3104.1 | 2950.1 | 3085.1 | 3229.0 | 2936.0 | 2755.9 | 29 |
| Private defined benefit pension funds; claims of pension fund on sponsor; asset | FL573073005 | 334.7 | 293.9 | 192.0 | 224.8 | 134.4 | 192.0 | 278.1 | 168.3 | 82.3 | 30 |
| Federal government defined benefit retirement funds; claims of pension funds on sponsor; asset | FL343073045 | 1357.3 | 1163.7 | 962.0 | 1174.9 | 1139.8 | 962.0 | 1020.4 | 1173.2 | 965.0 | 31 |
| State and local government employee defined benefit retirement funds; claims of pension fund on sponsor; asset | FL223073045 | 3273.8 | 3244.4 | 3085.1 | 3104.1 | 2950.1 | 3085.1 | 3229.0 | 2936.0 | 2755.9 | 32 |
NOTES
- Equal to funding agreement-backed securities (FABS) issued by domestic issuers of asset-backed securities. Funding agreement-backed securities issued by foreign entities are included in foreign direct investment in the U.S. See table L.133 in addition to L.223 and L.225.a.
- Includes Uniform Services Retiree Health Care Fund and Postal Service Retiree Health Benefits Fund.
Last Update: January 9, 2026