| FOF Code | Description |
| + FL543070275.Q | Life insurance companies, general accounts; receivable for claims from non-U.S. reinsurers; asset |
| + FL543171173.Q | Life insurance companies, general accounts; funds withheld from U.S. unaffiliated reinsurers; liability |
| + FL543071173.Q | Life insurance companies, general accounts; receivable for claims from U.S. unaffiliated reinsurers; asset |