| FOF Code | Description |
| + FA513070003.Q | Property-casualty insurance companies; trade receivables; asset |
| + FA513071103.Q | Property-casualty insurance companies; receivable for claims from U.S. unaffiliated reinsurers; asset |
| + FA513071303.Q | Property-casualty insurance companies; receivable for claims from U.S. residual market reinsurers; asset |
| + FA513070205.Q | Property-casualty insurance companies; receivable for claims from non-U.S. reinsurers; asset |
| + FA513171303.Q | Property-casualty insurance companies; funds withheld from U.S. residual market reinsurers; liability |
| + FA513171103.Q | Property-casualty insurance companies; funds withheld from U.S. unaffiliated reinsurers; liability |
| + FA513172303.Q | Property-casualty insurance companies; payable for reinsurance to U.S. residual market reinsurers; liability |
| + FA513172103.Q | Property-casualty insurance companies; payable for reinsurance to U.S. unaffiliated reinsurers; liability |