| FOF Code | Description |
| - FA153095105.Q | Households and nonprofit organizations; insurance reserves, excluding life insurance reserves and pension entitlements; asset |
| + FA523052105.Q | Insurance companies; non-life insurance technical reserves; asset (Integrated Macroeconomic Accounts) |
| + FA543052005.Q | Life insurance companies; insurance, pension and standardized guarantee schemes; asset (Integrated Macroeconomic Accounts) |
| - FA543093005.Q | Life insurance companies; unidentified miscellaneous assets |