| FOF Code | Description |
| + FA543171183.Q | Life insurance companies, separate accounts; funds withheld from U.S. unaffiliated reinsurers; liability |
| + FA543071183.Q | Life insurance companies, separate accounts; receivable for claims from U.S. unaffiliated reinsurers; asset |
| + FA543170285.Q | Life insurance companies, separate accounts; funds withheld from non-U.S. reinsurers; liability |