| FOF Code | Description |
| - FL543150005.Q | Life insurance companies; pension fund reserves, excluding unallocated insurance contracts; liability |
| + FL523152005.Q | Insurance companies; insurance, pension and standardized guarantee schemes; liability (Integrated Macroeconomic Accounts) |
| - FL543193005.Q | Life insurance companies; unidentified miscellaneous liabilities |
| + FL583152305.Q | Insurance companies and pension funds; pension entitlements; liability (Integrated Macroeconomic Accounts) |
| + FL523152025.Q | Insurance companies; retirement entitlements; liability (Integrated Macroeconomic Accounts) |
| + FL593052305.Q | Pension funds; pension entitlements; asset (Integrated Macroeconomic Accounts) |
| + FL583152005.Q | Insurance companies and pension funds; insurance, pension and standardized guarantee schemes; liability (Integrated Macroeconomic Accounts) |
| + FL583155005.Q | Insurance companies and pension funds; Prepayment of insurance premiums and reserves for outstanding claims; liability (Integrated Macroeconomic Accounts) |