| FOF Code | Description |
| + FU544190083.A | Life insurance companies, separate accounts; total liabilities (balance sheet) |
| + FU543141183.A | Life insurance companies, separate accounts; life insurance reserve credit from U.S. unaffiliated reinsurers; liability |
| + FU543141383.A | Life insurance companies, separate accounts; life insurance reserve credit from U.S. captive reinsurers; liability |
| + FU543141483.A | Life insurance companies, separate accounts; life insurance reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FU543141583.A | Life insurance companies, separate accounts; life insurance reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FU543141683.A | Life insurance companies, separate accounts; life insurance reserve credit from non-U.S. captive reinsurers; liability |
| + FU543151183.A | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. unaffiliated reinsurers; liability |
| + FU543151383.A | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. captive reinsurers; liability |
| + FU543151483.A | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FU543151583.A | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FU543151683.A | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. captive reinsurers; liability |
| + FU543142183.A | Life insurance companies, separate accounts; accident and health reserve credit from U.S. unaffiliated reinsurers; liability |
| + FU543142383.A | Life insurance companies, separate accounts; accident and health reserve credit from U.S. captive reinsurers; liability |
| + FU543142483.A | Life insurance companies, separate accounts; accident and health reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FU543142583.A | Life insurance companies, separate accounts; accident and health reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FU543142683.A | Life insurance companies, separate accounts; accident and health reserve credit from non-U.S. captive reinsurers; liability |
| + FU543071383.A | Life insurance companies, separate accounts; receivable for claims from U.S. captive reinsurers; asset |
| - FU543140085.A | Life insurance companies, separate accounts; life insurance reserves, including reserve credit from reinsurers; liability |
| - FU543150085.A | Life insurance companies, separate accounts; pension entitlements, including reserve credit from reinsurers and excluding unallocated insurance contracts; liability |
| - FU543170085.A | Life insurance companies, separate accounts; trade payables to insurers; liability |