| FOF Code | Description |
| + FA096060005.Q | Corporate business; corporate profits before tax excluding IVA and CCAdj |
| - FA096060015.Q | Corporate business; corporate profits after tax excluding IVA and CCAdj |
| + FA106231005.Q | Nonfinancial corporate business; taxes on corporate income |
| + FA266231005.Q | Rest of the world; taxes on corporate income (accrual basis) |