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