Dohodek od lastnine, pripisan imetnikom polic, neto zaslužene premije in dolgovani škodni zahtevki so evidentirani v zunanjem računu primarnega dohodka in tekočih transferjev, medtem ko je neto lastniški kapital imetnikov polic v rezervacijah neživljenjskega zavarovanja prikazan v finančnem računu tujine.
Property income attributed to policyholders, net premiums earned and claims due are all recorded in the external account of primary incomes and current transfers, while net equity of policyholders in non-life insurance reserves is shown in the financial account of the rest of the world.