| FOF Code | Description |
| + FA543071483.Q | Life insurance companies, separate accounts; receivable for claims from non-U.S. unaffiliated reinsurers; asset |
| + FA543071583.Q | Life insurance companies, separate accounts; receivable for claims from non-U.S. other affiliated reinsurers; asset |
| + FA543071683.Q | Life insurance companies, separate accounts; receivable for claims from non-U.S. captive reinsurers; asset |