| FOF Code | Description |
| - FL103092105.A | Nonfinancial corporate business; U.S. direct investment abroad: equity; asset (market value) |
| + FL523092105.A | Insurance companies; U.S. direct investment abroad: equity; asset (market value) |
| + FL543081105.A | Life insurance companies; equity and investment fund shares excluding mutual fund shares and money market fund shares; asset (Integrated Macroeconomic Accounts) |
| + FL543081115.A | Life insurance companies; other equity; asset |
| + LM543092173.A | Life insurance companies, general accounts; U.S. direct investment abroad: equity (market value) |
| - FL543092375.A | Life insurance companies, general accounts; U.S. direct investment abroad: intercompany debt (market value) |