| FOF Code | Description |
| + FU543150075.A | Life insurance companies, general accounts; pension entitlements, including reserve credit from reinsurers and excluding unallocated insurance contracts; liability |
| - FU543050075.A | Life insurance companies, general accounts; pension entitlements reserve credit from reinsurers; asset |
| - FU543151905.A | Life insurance companies; assumed pension entitlement reserve credit from non-U.S. insurers; liability |
| * FL543150276.A | Life insurance companies, general accounts; share of general account annuities that are sold to individuals, excluding unallocated insurance contracts; liability |
| + FU543150085.A | Life insurance companies, separate accounts; pension entitlements, including reserve credit from reinsurers and excluding unallocated insurance contracts; liability |
| - FU543050085.A | Life insurance companies, separate accounts; pension entitlements reserve credit from reinsurers; asset |
| * FL543150286.A | Life insurance companies, separate accounts; share of general account annuities that are sold to individuals, excluding unallocated insurance contracts; liability |