| FOF Code | Description |
| + FA515410073.A | Property-casualty insurance companies; capital transfers paid, disaster-related insurance benefits |
| + FA315410073.A | Federal government; capital transfers paid, disaster-related insurance benefits |
| + FA215410073.A | State and local governments; capital transfers paid, disaster-related insurance benefits |
| + FA265410073.A | Rest of the world; capital transfers paid, disaster-related insurance benefits |
| - FA515400073.A | Property-casualty insurance companies; capital transfers received, disaster-related insurance benefits |
| - FA105400073.A | Nonfinancial corporate business; capital transfers received, disaster-related insurance benefits |
| - FA215400073.A | State and local governments; capital transfers received, disaster-related insurance benefits |
| - FA155400073.A | Households and nonprofit organizations; capital transfers received, disaster-related insurance benefits |
| - FA265400073.A | Rest of the world; capital transfers received, disaster-related insurance benefits |