| FOF Code | Description |
| + FA513176005.Q | Property-casualty insurance companies; policy payables, including from reinsurers; liability |
| + FA263176005.Q | Rest of the world; policy payables of non-U.S. reinsurers; liability |
| - FA103076005.Q | Nonfinancial corporate business; insurance receivables due from property-casualty insurance companies; asset |
| - FA113076005.Q | Nonfinancial noncorporate business; insurance receivables due from property-casualty insurance companies; asset |
| - FA513076005.Q | Property-casualty insurance companies; policy payables due from reinsurers; asset |
| - FA263076005.Q | Rest of the world; assumed policy payables by U.S. reinsurers from non-U.S. insurers; liability |