| FOF Code | Description |
| + FL543150083.A | Life insurance companies, separate accounts; pension entitlements; liability |
| + FL543151183.A | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. unaffiliated reinsurers; liability |
| + FL543151383.A | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. captive reinsurers; liability |
| + FL543151483.A | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543151583.A | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543151683.A | Life insurance companies, separate accounts; pension entitlement reserve credit from non-U.S. captive reinsurers; liability |
| - FL573095085.A | Private pension funds; separate accounts unallocated insurance contracts; asset |
| - FL223095583.A | State and local government employee defined contribution retirement funds; separate accounts unallocated insurance contracts; asset |