| FOF Code | Description |
| + FA223073045.Q | State and local government employee defined benefit pension funds; claims of pension fund on sponsor; asset |
| + FA224190005.Q | State and local government employee pension funds; pension entitlements (total liabilities) |
| - FA225000005.Q | State and local government employee pension funds; net lending (+) or borrowing (-) (financial account) |
| + FA364190045.Q | General government defined benefit pension funds; pension entitlements; liability |
| + FA594190045.Q | Defined benefit pension funds; pension entitlements (total liabilities) |