| FOF Code | Description |
| + FA513190005.Q | Property-casualty insurance companies; total miscellaneous liabilities |
| + FA513178005.Q | Property-casualty insurance companies; total taxes payable; liability |
| + FA514141005.Q | Property-casualty insurance companies; short-term loans; liability |
| + FA513192305.Q | Property-casualty insurance companies; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + FA513170005.Q | Property-casualty insurance companies; trade payables to reinsurers; liability |