| FOF Code | Description |
| + FA543190075.Q | Life insurance companies, general accounts; total miscellaneous liabilities |
| - FA543195075.Q | Life insurance companies, general accounts; insurance reserves, excluding life insurance reserves and pension entitlements; liability |
| - FA573095075.Q | Private pension funds; general accounts unallocated insurance contracts; asset |
| - FA223095573.Q | State and local government employee defined contribution retirement funds; general accounts unallocated insurance contracts; asset |
| - FA673090543.Q | Issuers of asset-backed securities; funding agreements backing securities; asset |
| - FA543194603.Q | Life insurance companies; equity investment by parent holding company; liability |
| - FA543194703.Q | Life insurance companies; other investment by holding company parent; liability |