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Flow of Funds Matrix – Surplus to Deficit Sectors

Introduction

The financial system is essentially a "Flow of Funds" mechanism. It moves money from those who have excess (Surplus) to those who need it (Deficit).


1. The Two Sectors

A. Surplus Sector (Savers)

  • Who: Households (Mainly), Individuals.
  • Behavior: Income > Expenditure.
  • Role: They supply the funds.

B. Deficit Sector (Borrowers)

  • Who: Business Firms (Corporate), Government.
  • Behavior: Investment Needs > Internal Savings.
  • Role: They demand the funds.

2. Methods of Flow

How does money move from Surplus to Deficit?

Method 1: Direct Finance

  • Mechanism: Borrowers borrow directly from lenders in financial markets by selling securities.
  • Example: Reliance Industries issuing shares (IPO). You buy the shares. Money goes directly to Reliance.

Method 2: Indirect Finance (Financial Intermediation)

  • Mechanism: A financial intermediary stands between the lender and borrower.
  • Example: You deposit money in SBI. SBI lends that money to Reliance. Reliance pays interest to SBI. SBI pays interest to you.
  • Advantages: Lower risk, expert management, liquidity.
graph LR A["Savers<br/>(Households)"] -- Indirect Finance --> B["Intermediaries<br/>(Banks)"] B -- Loans --> C["Borrowers<br/>(Corporate)"] A -- "Direct Finance<br/>(Shares/Bonds)" --> D["Financial Markets"] D --> C

Flow of Funds Mechanism


3. Flow of Funds Matrix

From \ ToHouseholdsBusiness FirmsGovernmentRest of World
Households-Invest in Shares/DebBuy Gov BondsRemittances
Business FirmsDividends/Wages-Tax PaymentsExports
GovernmentSubsidies/WelfareContracts/Subsidy-Foreign Aid
Rest of WorldTourism/GiftsFDI/FIILoans-

(Simplification: The main flow is Households -> Intermediaries -> Business/Govt).


Summary

  • Movement: Surplus to Deficit.
  • Route: Direct (Markets) or Indirect (Intermediaries).
  • Primary Saver: Household Sector.

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