| FOF Code | Description |
| + FL544190083.A | Life insurance companies, separate accounts; total liabilities (balance sheet) |
| + FL543141183.A | Life insurance companies, separate accounts; life insurance reserve credit from U.S. unaffiliated reinsurers; liability |
| + FL543141383.A | Life insurance companies, separate accounts; life insurance reserve credit from U.S. captive reinsurers; liability |
| + FL543141483.A | Life insurance companies, separate accounts; life insurance reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543141583.A | Life insurance companies, separate accounts; life insurance reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543141683.A | Life insurance companies, separate accounts; life insurance reserve credit from non-U.S. captive reinsurers; liability |
| + FL543151183.A | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. unaffiliated reinsurers; liability |
| + FL543151383.A | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. captive reinsurers; liability |
| + FL543151483.A | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543151583.A | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543151683.A | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. captive reinsurers; liability |
| + FL543142183.A | Life insurance companies, separate accounts; accident and health reserve credit from U.S. unaffiliated reinsurers; liability |
| + FL543142383.A | Life insurance companies, separate accounts; accident and health reserve credit from U.S. captive reinsurers; liability |
| + FL543142483.A | Life insurance companies, separate accounts; accident and health reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543142583.A | Life insurance companies, separate accounts; accident and health reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543142683.A | Life insurance companies, separate accounts; accident and health reserve credit from non-U.S. captive reinsurers; liability |
| + FL543071383.A | Life insurance companies, separate accounts; receivable for claims from U.S. captive reinsurers; asset |
| - FL543140085.A | Life insurance companies, separate accounts; life insurance reserves, including reserve credit from reinsurers; liability |
| - FL543150085.A | Life insurance companies, separate accounts; pension entitlements, including reserve credit from reinsurers and excluding unallocated insurance contracts; liability |
| - FL543170085.A | Life insurance companies, separate accounts; trade payables to insurers; liability |