| FOF Code | Description |
| + FU543142473.A | Life insurance companies, general accounts; accident and health reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FU543142573.A | Life insurance companies, general accounts; accident and health reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FU543142673.A | Life insurance companies, general accounts; accident and health reserve credit from non-U.S. captive reinsurers; liability |
| + FU543142483.A | Life insurance companies, separate accounts; accident and health reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FU543142583.A | Life insurance companies, separate accounts; accident and health reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FU543142683.A | Life insurance companies, separate accounts; accident and health reserve credit from non-U.S. captive reinsurers; liability |