Observations

Q4 2025: -76

Updated: Mar 19, 2026 3:15 PM CDT

Q4 2025:	-76
Q3 2025:	-252
Q2 2025:	-52
Q1 2025:	-844
Q4 2024:	1,952

Units:

Millions of U.S. Dollars,

Seasonally Adjusted Annual Rate

Frequency:

Quarterly,

End of Period

Notes

Title	Release Dates

Life insurance companies; modified coinsurance life insurance reserve from U.S. other affiliated reinsurers; liability, Flow	2019-03-07	2020-03-11
Life Insurance Companies; Modified Coinsurance Life Insurance Reserve from U.S. Other Affiliated Reinsurers; Liability, Transactions	2020-03-12	2026-03-19

Source

Board of Governors of the Federal Reserve System (US)	2019-03-07	2026-03-19

Release

Z.1 Financial Accounts of the United States	2019-03-07	2026-03-19

Units

Millions of Dollars	2019-03-07	2026-01-08
Millions of U.S. Dollars	2026-01-09	2026-03-19

Frequency

Quarterly	2019-03-07	2026-01-08
Quarterly, End of Period	2026-01-09	2026-03-19

Seasonal Adjustment

Seasonally Adjusted	2019-03-07	2020-03-11
Seasonally Adjusted Annual Rate	2020-03-12	2026-03-19

Notes

Source ID: FA543146205.Q For more information about the Flow of Funds tables, see: https://www.federalreserve.gov/apps/fof/Default.aspx For a detailed description, including how this series is constructed, see: https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FA543146205&t=	2019-03-07	2019-12-11
Source ID: FA543146205.Q For more information about the Flow of Funds tables, see the Financial Accounts Guide (https://www.federalreserve.gov/apps/fof/Default.aspx). With each quarterly release, the source may make major data and structural revisions to the series and tables. These changes are available in the Release Highlights (https://www.federalreserve.gov/apps/fof/FOFHighlight.aspx). In the Financial Accounts, the source identifies each series by a string of patterned letters and numbers. For a detailed description, including how this series is constructed, see the series analyzer (https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FA543146205&t=) provided by the source.	2019-12-12	2025-09-10
Financial Accounts Guide (https://www.federalreserve.gov/apps/fof/Default.aspx).##With each quarterly release, the source may make major data and structural revisions to the series and tables. These changes are available in the Release Highlights (https://www.federalreserve.gov/apps/fof/FOFHighlight.aspx).##In the Financial Accounts, the source identifies each series by a string of patterned letters and numbers. For a detailed description, including how this series is constructed, see the series analyzer (https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FA543146205&t=) provided by the source.	2025-09-11	2026-01-08
Financial Accounts Guide (https://www.federalreserve.gov/apps/fof/Default.aspx). With each quarterly release, the source may make major data and structural revisions to the series and tables. These changes are available in the Release Highlights (https://www.federalreserve.gov/apps/fof/FOFHighlight.aspx). In the Financial Accounts, the source identifies each series by a string of patterned letters and numbers. For a detailed description, including how this series is constructed, see the series analyzer (https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FA543146205&t=) provided by the source. "	2026-01-09	2026-03-19

Life Insurance Companies; Modified Coinsurance Life Insurance Reserve from U.S. Other Affiliated Reinsurers; Liability, Transactions (BOGZ1FA543146205Q)

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Life Insurance Companies; Modified Coinsurance Life Insurance Reserve from U.S. Other Affiliated Reinsurers; Liability, Transactions (BOGZ1FA543146205Q)

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