| FOF Code | Description |
| + FA263170003.Q | Rest of the world; trade credit and advances, excluding trade credit from non-U.S. reinsurers; liability |
| + FA513070205.Q | Property-casualty insurance companies; receivable for claims from non-U.S. reinsurers; asset |
| + FA543070205.Q | Life insurance companies; receivable for claims from non-U.S. reinsurers; asset |