| FOF Code | Description |
| - FL103192105.A | Nonfinancial corporate business; foreign direct investment in U.S.; liability (market value) |
| + FL523192105.A | Insurance companies; foreign direct investment in U.S.: equity; liability (market value) |
| + FL543181105.A | Life insurance companies; equity and investment fund shares excluding mutual fund shares and money market fund shares; liability (Integrated Macroeconomic Accounts) |
| + FL543181115.A | Life insurance companies; other equity; liability |
| + LM543192173.A | Life insurance companies, general accounts; foreign direct investment in U.S.: equity; liability (market value) |
| - FL543192375.A | Life insurance companies, general accounts; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + FL544194005.A | Life insurance companies; total liabilities and equity |
| + FL544194075.A | Life insurance companies, general accounts; total liabilities and equity |