| FOF Code | Description |
| + FL543151383.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. captive reinsurers; liability |
| + FU543151383.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. captive reinsurers; liability |
| + FR543151383.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. captive reinsurers; liability |
| + FV543151383.Q | Life insurance companies, separate accounts; pension entitlement reserve credit from U.S. captive reinsurers; liability |