| FOF Code | Description |
| + FL543156383.Q | Life insurance companies, separate accounts; modified coinsurance pension entitlement reserve from U.S. captive reinsurers; liability |
| + FU543156383.Q | Life insurance companies, separate accounts; modified coinsurance pension entitlement reserve from U.S. captive reinsurers; liability |
| + FR543156383.Q | Life insurance companies, separate accounts; modified coinsurance pension entitlement reserve from U.S. captive reinsurers; liability |
| + FV543156383.Q | Life insurance companies, separate accounts; modified coinsurance pension entitlement reserve from U.S. captive reinsurers; liability |