| FOF Code | Description |
| + FL153076005.Q | Households and nonprofit organizations; insurance receivables due from property-casualty insurance companies; asset |
| + FL263152105.Q | Rest of the world; non-life insurance technical reserves; liability (Integrated Macroeconomic Accounts) |
| + FL263190005.Q | Rest of the world; total miscellaneous liabilities |
| + FL513076005.Q | Property-casualty insurance companies; policy payables due from reinsurers; asset |
| + FL513176015.Q | Property-casualty insurance companies; direct reserve for policy payables; liability |