| FOF Code | Description |
| + FA543190005.Q | Life insurance companies; total miscellaneous liabilities |
| + FA543150005.Q | Life insurance companies; pension entitlements, including reserve credit from reinsurers and excluding unallocated insurance contracts; liability |
| + FA543140005.Q | Life insurance companies; life insurance reserves; liability |
| + FA543178075.Q | Life insurance companies, general accounts; total taxes payable; liability |
| + FA543169373.Q | Life insurance companies, general accounts; FHLB advances; liability |
| + FA542151073.Q | Life insurance companies, general accounts; security repurchase agreements; liability |
| + FA543192375.Q | Life insurance companies, general accounts; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + FA543170005.Q | Life insurance companies; trade payables to insurers; liability |