| FOF Code | Description |
| + FU543140073.Q | Life insurance companies, general accounts; life insurance reserves; liability |
| + FU543140083.Q | Life insurance companies, separate accounts; life insurance reserves; liability |
| + FU543150073.Q | Life insurance companies, general accounts; pension entitlements; liability |
| + FU543150083.Q | Life insurance companies, separate accounts; pension entitlements; liability |
| + FU543195173.Q | Life insurance companies, general accounts; health insurance reserves; liability |
| + FU543195183.Q | Life insurance companies, separate accounts; health insurance reserves; liability |
| + FU543141305.Q | Life insurance companies; life insurance reserve credit from U.S. captive reinsurers; liability |
| + FU543151305.Q | Life insurance companies; pension entitlement reserve credit from U.S. captive reinsurers; liability |
| + FU543142305.Q | Life insurance companies; accident and health reserve credit from U.S. captive reinsurers; liability |
| + FU543141405.Q | Life insurance companies, life insurance reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FU543151405.Q | Life insurance companies; pension entitlement reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FU543142405.Q | Life insurance companies; accident and health reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FU543141505.Q | Life insurance companies, life insurance reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FU543151505.Q | Life insurance companies; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FU543142505.Q | Life insurance companies; accident and health reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FU543141605.Q | Life insurance companies, life insurance reserve credit from non-U.S. captive reinsurers; liability |
| + FU543151605.Q | Life insurance companies; pension entitlement reserve credit from non-U.S. captive reinsurers; liability |
| + FU543142605.Q | Life insurance companies; accident and health reserve credit from non-U.S. captive reinsurers; liability |
| - FU543141703.Q | Life insurance companies; assumed life insurance reserve credit from non-U.S. unaffiliated insurers; liability |
| - FU543141803.Q | Life insurance companies; assumed life insurance reserve credit from non-U.S. other affiliated insurers; liability |
| - FU543151703.Q | Life insurance companies; assumed pension entitlement reserve credit from non-U.S. unaffiliated insurers; liability |
| - FU543151803.Q | Life insurance companies; assumed pension entitlement reserve credit from non-U.S. other affiliated insurers; liability |