| FOF Code | Description |
| + FA543040085.Q | Life insurance companies, separate accounts; life insurance reserve credit from reinsurers; asset |
| + FA543140085.Q | Life insurance companies, separate accounts; life insurance reserves, including reserve credit from reinsurers; liability |
| + FA543141105.Q | Life insurance companies; life insurance reserve credit from U.S. unaffiliated reinsurers; liability |
| + FA543190085.Q | Life insurance companies, separate accounts; total miscellaneous liabilities |