National flow of funds accounts are sets of statistics that show the financial holdings and liabilities of major sectors of the financial market.

The tables show changes in holdings and liabilities by sector. The data is also arranged by type of financial instrument. In the United States, the flow of funds accounts are compiled and maintained by the Federal Reserve Bank and published quarterly (Release Z.1).

The methods for presenting the flow of funds accounts were developed by Morris Copeland, an economist with the Federal Reserve Bank, in the 1940s and 1950s.

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