| FOF Code | Description |
| + FL543156483.Q | Life insurance companies, separate accounts; modified coinsurance pension entitlement reserve from non-U.S. unaffiliated reinsurers; liability |
| + FU543156483.Q | Life insurance companies, separate accounts; modified coinsurance pension entitlement reserve from non-U.S. unaffiliated reinsurers; liability |
| + FR543156483.Q | Life insurance companies, separate accounts; modified coinsurance pension entitlement reserve from non-U.S. unaffiliated reinsurers; liability |
| + FV543156483.Q | Life insurance companies, separate accounts; modified coinsurance pension entitlement reserve from non-U.S. unaffiliated reinsurers; liability |