| FOF Code | Description |
| + FA543140075.Q | Life insurance companies, general accounts; life insurance reserves, including reserve credit from reinsurers; liability |
| + FA543040075.Q | Life insurance companies, general accounts; life insurance reserve credit from reinsurers; asset |
| + FA263140005.Q | Rest of the world; life insurance reserve credit from non-U.S. reinsurers; liability |
| + FA543190075.Q | Life insurance companies, general accounts; total miscellaneous liabilities |
| + FA543141505.Q | Life insurance companies, life insurance reserve credit from non-U.S. other affiliated reinsurers; liability |