| FOF Code | Description |
| + FL543090005.Q | Life insurance companies; total miscellaneous assets |
| - FL543077073.Q | Life insurance companies, general accounts; deferred and unpaid life insurance premiums; asset |
| - FL543095105.Q | Life insurance companies; accident and health reserve credit from reinsurers; asset |
| - FL543094703.Q | Life insurance companies; balances due from holding company parent; asset |