| FOF Code | Description |
| - FL153076005.Q | Households and nonprofit organizations; insurance receivables due from property-casualty insurance companies; asset |
| + FL263052005.Q | Rest of the world; insurance, pension and standardized guarantee schemes; asset (Integrated Macroeconomic Accounts) |
| + FL263090005.Q | Rest of the world; total miscellaneous assets |
| - FL513176015.Q | Property-casualty insurance companies; direct reserve for policy payables; liability |