| FOF Code | Description |
| + FA263140005.A | Rest of the world; life insurance reserve credit from non-U.S. reinsurers; liability |
| + FA543040075.A | Life insurance companies, general accounts; life insurance reserve credit from reinsurers; asset |
| + FA543140075.A | Life insurance companies, general accounts; life insurance reserves, including reserve credit from reinsurers; liability |
| + FA543141605.A | Life insurance companies, life insurance reserve credit from non-U.S. captive reinsurers; liability |
| + FA543190075.A | Life insurance companies, general accounts; total miscellaneous liabilities |