| FOF Code | Description |
| + FL543150073.A | Life insurance companies, general accounts; pension entitlements; liability |
| + FL543151173.A | Life insurance companies, general accounts; pension entitlement reserve credit from U.S. unaffiliated reinsurers; liability |
| + FL543151373.A | Life insurance companies, general accounts; pension entitlement reserve credit from U.S. captive reinsurers; liability |
| + FL543151473.A | Life insurance companies, general accounts; pension entitlement reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543151573.A | Life insurance companies, general accounts; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543151673.A | Life insurance companies, general accounts; pension entitlement reserve credit from non-U.S. captive reinsurers; liability |
| - FL573095075.A | Private pension funds; general accounts unallocated insurance contracts; asset |
| - FL223095573.A | State and local government employee defined contribution retirement funds; general accounts unallocated insurance contracts; asset |
| - FL543169373.A | Life insurance companies, general accounts; FHLB advances; liability |
| - FL543190543.A | Life insurance companies; funding agreements backing securities; liabilities |