| FOF Code | Description |
| + FA543141405.Q | Life insurance companies, life insurance reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FA543151405.Q | Life insurance companies; pension entitlement reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FA543142405.Q | Life insurance companies; accident and health reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FA543141505.Q | Life insurance companies, life insurance reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FA543151505.Q | Life insurance companies; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FA543142505.Q | Life insurance companies; accident and health reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FA543142605.Q | Life insurance companies; accident and health reserve credit from non-U.S. captive reinsurers; liability |
| + FA543141605.Q | Life insurance companies, life insurance reserve credit from non-U.S. captive reinsurers; liability |
| + FA543151605.Q | Life insurance companies; pension entitlement reserve credit from non-U.S. captive reinsurers; liability |
| + FA543146405.Q | Life insurance companies, modified coinsurance life insurance reserve from non-U.S. unaffiliated reinsurers; liability |
| + FA543156405.Q | Life insurance companies; modified coinsurance pension entitlement reserve from non-U.S. unaffiliated reinsurers; liability |
| + FA543147405.Q | Life insurance companies; modified coinsurance accident and health reserve from non-U.S. unaffiliated reinsurers; liability |
| + FA543146505.Q | Life insurance companies; modified coinsurance life insurance reserve from non-U.S. other affiliated reinsurers; liability |
| + FA543156505.Q | Life insurance companies; modified coinsurance pension entitlement reserve from non-U.S. other affiliated reinsurers; liability |
| + FA543147505.Q | Life insurance companies; modified coinsurance accident and health reserve from non-U.S. other affiliated reinsurers; liability |
| + FA543146605.Q | Life insurance companies; modified coinsurance life insurance reserve from non-U.S. captive reinsurers; liability |
| + FA543156605.Q | Life insurance companies; modified coinsurance pension entitlement reserve from non-U.S. captive reinsurers; liability |
| + FA543147605.Q | Life insurance companies; modified coinsurance accident and health reserve from non-U.S. captive reinsurers; liability |