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The Flow of Funds, also known as Z.1, is an examination of a country's financial flows, usually conducted by the country's monetary authority or central bank. In the United States, the Flow of Funds section of the Federal Reserve is responsible for tracking these financial flows. The Federal Reserve publishes the results as a Federal Reserve Statistical Release called the U.S. Flow of Funds Accounts every quarter.
Book:
The Flow-of Funds Approach to Social Accounting
http://www.nber.org/books/unkn62-1
Articles:
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