| FOF Code | Description |
| + FA543140085.Q | Life insurance companies, separate accounts; life insurance reserves, including reserve credit from reinsurers; liability |
| + FA543150085.Q | Life insurance companies, separate accounts; pension entitlements, including reserve credit from reinsurers and excluding unallocated insurance contracts; liability |
| + FA543190085.Q | Life insurance companies, separate accounts; total miscellaneous liabilities |
| + FA543170085.Q | Life insurance companies, separate accounts; trade payables to insurers; liability |