| FOF Code | Description |
| + FU515410073.A | Property-casualty insurance companies; capital transfers paid, disaster-related insurance benefits |
| + FU315410073.A | Federal government; capital transfers paid, disaster-related insurance benefits |
| + FU215410073.A | State and local governments; capital transfers paid, disaster-related insurance benefits |
| + FU265410073.A | Rest of the world; capital transfers paid, disaster-related insurance benefits |
| - FU515400073.A | Property-casualty insurance companies; capital transfers received, disaster-related insurance benefits |
| - FU105400073.A | Nonfinancial corporate business; capital transfers received, disaster-related insurance benefits |
| - FU215400073.A | State and local governments; capital transfers received, disaster-related insurance benefits |
| - FU155400073.A | Households and nonprofit organizations; capital transfers received, disaster-related insurance benefits |
| - FU265400073.A | Rest of the world; capital transfers received, disaster-related insurance benefits |