| FOF Code | Description |
| + FU543190005.A | Life insurance companies; total miscellaneous liabilities |
| + FU543150005.A | Life insurance companies; pension entitlements, including reserve credit from reinsurers and excluding unallocated insurance contracts; liability |
| + FU543140005.A | Life insurance companies; life insurance reserves; liability |
| + FU543178075.A | Life insurance companies, general accounts; total taxes payable; liability |
| + FU543169373.A | Life insurance companies, general accounts; FHLB advances; liability |
| + FU542151073.A | Life insurance companies, general accounts; security repurchase agreements; liability |
| + FU543192375.A | Life insurance companies, general accounts; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + FU543170005.A | Life insurance companies; trade payables to insurers; liability |