| FOF Code | Description |
| + FL585000005.Q | Insurance companies and pension funds; net lending (+) or borrowing (-) (financial account) |
| - FU585000005.Q | Insurance companies and pension funds; net lending (+) or borrowing (-) (financial account) |
| - FV585000005.Q | Insurance companies and pension funds; net lending (+) or borrowing (-) (financial account) |