| FOF Code | Description |
| - FL153050005.Q | Households and nonprofit organizations; pension entitlements; asset |
| - FL153052205.Q | Households and nonprofit organizations; life insurance and annuity entitlements; asset (Integrated Macroeconomic Accounts) |
| + FL263052205.Q | Rest of the world; life insurance reserves and annuity entitlements; asset (Integrated Macroeconomic Accounts) |
| - FL543150205.Q | Life insurance companies; individual annuity reserves; liability |