| FOF Code | Description |
| - FA513193005.Q | Property-casualty insurance companies; unidentified miscellaneous liabilities |
| + FA513196105.Q | Property-casualty insurance companies; miscellaneous and taxes payable; liability (Integrated Macroeconomic Accounts) |
| + FA514190005.Q | Property-casualty insurance companies; total liabilities |
| + FA523178005.Q | Insurance companies; taxes payable (net); liability |
| + FA893178005.Q | All sectors; taxes payable; liability |