| FOF Code | Description |
| + FA543151183.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. unaffiliated reinsurers; liability |
| + FA543151483.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FA543151583.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FA543151683.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. captive reinsurers; liability |