| FOF Code | Description |
| + FL543141405.A | Life insurance companies, life insurance reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543151405.A | Life insurance companies; pension entitlement reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543142405.A | Life insurance companies; accident and health reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543141505.A | Life insurance companies, life insurance reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543151505.A | Life insurance companies; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543142505.A | Life insurance companies; accident and health reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543142605.A | Life insurance companies; accident and health reserve credit from non-U.S. captive reinsurers; liability |
| + FL543141605.A | Life insurance companies, life insurance reserve credit from non-U.S. captive reinsurers; liability |
| + FL543151605.A | Life insurance companies; pension entitlement reserve credit from non-U.S. captive reinsurers; liability |
| + FL543146405.A | Life insurance companies, modified coinsurance life insurance reserve from non-U.S. unaffiliated reinsurers; liability |
| + FL543156405.A | Life insurance companies; modified coinsurance pension entitlement reserve from non-U.S. unaffiliated reinsurers; liability |
| + FL543147405.A | Life insurance companies; modified coinsurance accident and health reserve from non-U.S. unaffiliated reinsurers; liability |
| + FL543146505.A | Life insurance companies; modified coinsurance life insurance reserve from non-U.S. other affiliated reinsurers; liability |
| + FL543156505.A | Life insurance companies; modified coinsurance pension entitlement reserve from non-U.S. other affiliated reinsurers; liability |
| + FL543147505.A | Life insurance companies; modified coinsurance accident and health reserve from non-U.S. other affiliated reinsurers; liability |
| + FL543146605.A | Life insurance companies; modified coinsurance life insurance reserve from non-U.S. captive reinsurers; liability |
| + FL543156605.A | Life insurance companies; modified coinsurance pension entitlement reserve from non-U.S. captive reinsurers; liability |
| + FL543147605.A | Life insurance companies; modified coinsurance accident and health reserve from non-U.S. captive reinsurers; liability |