| FOF Code | Description |
| + FL543151273.Q | Life insurance companies, general accounts; pension entitlement reserve credit from U.S. other affiliated reinsurers; liability |
| + FU543151273.Q | Life insurance companies, general accounts; pension entitlement reserve credit from U.S. other affiliated reinsurers; liability |
| + FR543151273.Q | Life insurance companies, general accounts; pension entitlement reserve credit from U.S. other affiliated reinsurers; liability |
| + FV543151273.Q | Life insurance companies, general accounts; pension entitlement reserve credit from U.S. other affiliated reinsurers; liability |