| FOF Code | Description |
| + FA262051095.Q | Rest of the world; security repurchase agreements issued by non-depository financial institutions; asset |
| + FA264022095.Q | Rest of the world; debt securities issued by non-depository financial institutions; asset |
| + FA543141905.Q | Life insurance companies; assumed life insurance reserve credit from non-U.S. insurers; liability |
| + FA543151905.Q | Life insurance companies; assumed pension entitlement reserve credit from non-U.S. insurers; liability |
| + FA543142405.Q | Life insurance companies; accident and health reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FA543142505.Q | Life insurance companies; accident and health reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FA543142605.Q | Life insurance companies; accident and health reserve credit from non-U.S. captive reinsurers; liability |
| + FA263076005.Q | Rest of the world; assumed policy payables by U.S. reinsurers from non-U.S. insurers; liability |