Flow of funds accounts are a system of interrelated balance sheets for a nation, calculated periodically. There are two types of balance sheets: those showing

The aggregate assets and liabilities for financial and nonfinancial sectors, and
What sectors issue and hold financial assets (instruments) of a given type.

The sectors and instruments are listed below.
These balance sheets measure levels of assets and liabilities. From each balance sheet a corresponding flows statement can be derived by subtracting the levels data for the preceding period from the data for the current period. (In the statistical analysis of time series, this operation is known as “first differencing.”) The change in a level item between two adjacent periods is known as a “fund flow”; hence the name for these accounts.

Financial assets of broad sectors of USA economy, 1945–2009. Source: Federal Reserve System, flow of funds data.

Liabilites of broad sectors of USA economy, 1945–2009. Source: Federal Reserve System, flow of funds data.

Financial net worth of broad sectors of USA economy, 1945–2009. Source: Federal Reserve System, flow of funds data.

Contents

1 Main topics covered in the FF accounts
2 Organization of the flow of funds accounts of the US

2.1 Broad structure of the US economy
2.2 Firms
2.3 Instruments (asset types)

3 Organisation of the flow of funds accounts of the UK

3.1 Sectors
3.2 Financial Instruments

4 See also
5 External links

Main topics covered in the FF accounts[edit]

Total debt broken down by issuer and holder
Connection to national accounts, and derivation of measures of aggregate saving
Fund flows originating in each sector
Levels:

Assets and liabilities for broad sectors and for specific financial sectors
Sectors issuing and holding instruments of a given class

Miscellaneous aggregate financial data

Organization of the flow of funds accounts of the US[edit]
The flow of funds (FOF) accounts of the United States are prepared by the Flow of Funds section of the Board of Governors of the Federal Reserve System, and published quarterly in a publication called the Z.1 Statistical Release. Current and historical releases available in pdf, csv, or xml format. Data frequency is annual from yearend 1945 and quarterly beginning in 1952Q1. Detailed interactive documentation is also available.
The flow of funds accounts follow naturally from double-entry bookkeeping; every financial asset is also a liability of some domestic