| FOF Code | Description |
| - FL153131575.Q | Households and nonprofit organizations; IRAs; liability |
| + LM543131503.Q | Life insurance companies; IRAs; liability |
| + FL543131505.Q | Life insurance companies; IRAs and Keoghs; liability |
| - FL543150015.Q | Life insurance companies; pension entitlements, excluding unallocated insurance contracts and IRAs; liability |