| FOF Code | Description |
| + FL543142183.Q | Life insurance companies, separate accounts; accident and health reserve credit from U.S. unaffiliated reinsurers; liability |
| + FU543142183.Q | Life insurance companies, separate accounts; accident and health reserve credit from U.S. unaffiliated reinsurers; liability |
| + FR543142183.Q | Life insurance companies, separate accounts; accident and health reserve credit from U.S. unaffiliated reinsurers; liability |
| + FV543142183.Q | Life insurance companies, separate accounts; accident and health reserve credit from U.S. unaffiliated reinsurers; liability |