Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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About This Manual Abbreviations Summary of Revisions Chapter 1. Balance Sheet Chapter 2. Collateral and Custodies Chapter 3. Property and Equipment Chapter 4. System Open Market Account Chapter 5. Federal Reserve Notes Chapter 6. Reporting Requirements Chapter 7. Funding, Credit, Liquidity, and Loan Facilities Chapter 8. Special Topics Appendixes Appendix A. Currency Appendix B. Dividends Appendix C. FR 34 Accounts Appendix D. Software Appendix E. Reserved Appendix F. Pension

Appendixes

These appendixes are intended to be a reference and include previously issued accounting guidance or more detailed information for some topics that are addressed in FAM. For additional information, please contact any member of the RBOPS Financial Accounting Policy and Reporting Section.

Last Update: May 06, 2024

Fed Financial Statements

Appendixes