| FOF Code | Description |
| + FA543150083.Q | Life insurance companies, separate accounts; pension entitlements; liability |
| + FA543151183.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. unaffiliated reinsurers; liability |
| + FA543151383.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. captive reinsurers; liability |
| + FA543151483.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FA543151583.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FA543151683.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. captive reinsurers; liability |
| - FA573095085.Q | Private pension funds; separate accounts unallocated insurance contracts; asset |
| - FA223095583.Q | State and local government employee defined contribution retirement funds; separate accounts unallocated insurance contracts; asset |