| FOF Code | Description |
| + FL263140005.Q | Rest of the world; life insurance reserve credit from non-U.S. reinsurers; liability |
| + FL543140085.Q | Life insurance companies, separate accounts; life insurance reserves, including reserve credit from reinsurers; liability |
| + FL543141405.Q | Life insurance companies, life insurance reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543190085.Q | Life insurance companies, separate accounts; total miscellaneous liabilities |
| + FL543040085.Q | Life insurance companies, separate accounts; life insurance reserve credit from reinsurers; asset |