| FOF Code | Description |
| + FA543071473.Q | Life insurance companies, general accounts; receivable for claims from non-U.S. unaffiliated reinsurers; asset |
| + FA543071573.Q | Life insurance companies, general accounts; receivable for claims from non-U.S. other affiliated reinsurers; asset |
| + FA543071673.Q | Life insurance companies, general accounts; receivable for claims from non-U.S. captive reinsurers; asset |