| FOF Code | Description |
| + FL263140005.A | Rest of the world; life insurance reserve credit from non-U.S. reinsurers; liability |
| + FL543040085.A | Life insurance companies, separate accounts; life insurance reserve credit from reinsurers; asset |
| + FL543140085.A | Life insurance companies, separate accounts; life insurance reserves, including reserve credit from reinsurers; liability |
| + FL543141605.A | Life insurance companies, life insurance reserve credit from non-U.S. captive reinsurers; liability |
| + FL543190085.A | Life insurance companies, separate accounts; total miscellaneous liabilities |