| FOF Code | Description |
| + FL544090083.A | Life insurance companies, separate accounts; total assets (balance sheet with adjusted market values) |
| + FL543095185.A | Life insurance companies, separate accounts; accident and health reserve credit from reinsurers; asset |
| + FL543171383.A | Life insurance companies, separate accounts; funds withheld from U.S. captive reinsurers; liability |
| - FL545013183.A | Life insurance companies, separate accounts; real estate, properties held for income or sale, book value |
| - FL543020083.A | Life insurance companies, separate accounts; checkable deposits and currency; asset |
| - FL544004085.A | Life insurance companies, separate accounts; debt securities and loans; asset |
| - FL543064083.A | Life insurance companies, separate accounts; corporate equities, variable annuity mutual fund shares, and variable annuity money market fund shares; asset |
| - FL543070085.A | Life insurance companies, separate accounts; trade receivables from insurers; liability |