| FOF Code | Description |
| + FL543151173.Q | Life insurance companies, general accounts; pension entitlement reserve credit from U.S. unaffiliated reinsurers; liability |
| + FL543151473.Q | Life insurance companies, general accounts; pension entitlement reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543151573.Q | Life insurance companies, general accounts; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543151673.Q | Life insurance companies, general accounts; pension entitlement reserve credit from non-U.S. captive reinsurers; liability |