| FOF Code | Description |
| + FA543141105.Q | Life insurance companies; life insurance reserve credit from U.S. unaffiliated reinsurers; liability |
| + FA543151105.Q | Life insurance companies; pension entitlement reserve credit from U.S. unaffiliated reinsurers; liability |
| + FA543142105.Q | Life insurance companies; accident and health reserve credit from U.S. unaffiliated reinsurers; liability |
| + FA543141305.Q | Life insurance companies; life insurance reserve credit from U.S. captive reinsurers; liability |
| + FA543151305.Q | Life insurance companies; pension entitlement reserve credit from U.S. captive reinsurers; liability |
| + FA543142305.Q | Life insurance companies; accident and health reserve credit from U.S. captive reinsurers; liability |
| + FA543146105.Q | Life insurance companies; modified coinsurance life insurance reserve from U.S. unaffiliated reinsurers; liability |
| + FA543156105.Q | Life insurance companies; modified coinsurance pension entitlement reserve from U.S. unaffiliated reinsurers; liability |
| + FA543147105.Q | Life insurance companies, modified coinsurance accident and health reserve from U.S. unaffiliated reinsurers; liability |
| + FA543146305.Q | Life insurance companies; modified coinsurance life insurance reserve from U.S. captive reinsurers; liability |
| + FA543156305.Q | Life insurance companies; modified coinsurance pension entitlement reserve from U.S. captive reinsurers; liability |
| + FA543147305.Q | Life insurance companies; modified coinsurance accident and health reserve from U.S. captive reinsurers; liability |