| FOF Code | Description |
| + FA543195173.Q | Life insurance companies, general accounts; health insurance reserves; liability |
| + FA543142173.Q | Life insurance companies, general accounts; accident and health reserve credit from U.S. unaffiliated reinsurers; liability |
| + FA543142373.Q | Life insurance companies, general accounts; accident and health reserve credit from U.S. captive reinsurers; liability |
| + FA543142473.Q | Life insurance companies, general accounts; accident and health reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FA543142573.Q | Life insurance companies, general accounts; accident and health reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FA543142673.Q | Life insurance companies, general accounts; accident and health reserve credit from non-U.S. captive reinsurers; liability |