| FOF Code | Description |
| + FA513176003.Q | Property-casualty insurance companies; policy payables; liability |
| + FA513176303.Q | Property-casualty insurance companies; policy payables from U.S. residual market reinsurers; liability |
| + FA263176005.Q | Rest of the world; policy payables of non-U.S. reinsurers; liability |
| - FA263076005.Q | Rest of the world; assumed policy payables by U.S. reinsurers from non-U.S. insurers; liability |