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Home > Releases > Z.1 Financial Accounts of the United States > Life Insurance Companies, Separate Accounts; Life Insurance Reserves, Including Reserve Credit from Reinsurers; Liability, Revaluation

Life Insurance Companies, Separate Accounts; Life Insurance Reserves, Including Reserve Credit from Reinsurers; Liability, Revaluation (BOGZ1FR543140085A)

Observations

2025: 49,398
Updated: Mar 19, 2026 11:36 AM CDT
2025:  49,398  
2024:  42,920  
2023:  50,847  
2022:  -72,991  
2021:  48,379  

Units:

Millions of U.S. Dollars,
Not Seasonally Adjusted

Frequency:

Annual,
End of Period

Fullscreen

Notes

Title Release Dates
Life insurance companies, separate accounts; life insurance reserves, including reserve credit from reinsurers; liability, Revaluation 2019-03-07 2020-03-11
Life Insurance Companies, Separate Accounts; Life Insurance Reserves, Including Reserve Credit from Reinsurers; Liability, Revaluation 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    
Annual 2019-03-07 2026-01-08
Annual, End of Period 2026-01-09 2026-03-19
 
Seasonal Adjustment    
Not Seasonally Adjusted 2019-03-07 2026-03-19
 
Notes    
Source ID: FR543140085.A

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=FR543140085&t=

2019-03-07 2019-12-11
Source ID: FR543140085.A

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=FR543140085&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=FR543140085&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=FR543140085&t=) provided by the source.

"

2026-01-09 2026-03-19

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Separations Revaluation Life Reserves Credits Insurance Liabilities Z.1 US Financial Accounts Board of Governors Annual Nation Public Domain: Citation Requested United States of America Not Seasonally Adjusted