| FOF Code | Description |
| + FL543140073.A | Life insurance companies, general accounts; life insurance reserves; liability |
| + FL543140083.A | Life insurance companies, separate accounts; life insurance reserves; liability |
| + FL543150073.A | Life insurance companies, general accounts; pension entitlements; liability |
| + FL543150083.A | Life insurance companies, separate accounts; pension entitlements; liability |
| + FL543195173.A | Life insurance companies, general accounts; health insurance reserves; liability |
| + FL543195183.A | Life insurance companies, separate accounts; health insurance reserves; liability |
| + FL543141305.A | Life insurance companies; life insurance reserve credit from U.S. captive reinsurers; liability |
| + FL543151305.A | Life insurance companies; pension entitlement reserve credit from U.S. captive reinsurers; liability |
| + FL543142305.A | Life insurance companies; accident and health reserve credit from U.S. captive reinsurers; liability |
| + FL543141405.A | Life insurance companies, life insurance reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543151405.A | Life insurance companies; pension entitlement reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543142405.A | Life insurance companies; accident and health reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FL543141505.A | Life insurance companies, life insurance reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543151505.A | Life insurance companies; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543142505.A | Life insurance companies; accident and health reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FL543141605.A | Life insurance companies, life insurance reserve credit from non-U.S. captive reinsurers; liability |
| + FL543151605.A | Life insurance companies; pension entitlement reserve credit from non-U.S. captive reinsurers; liability |
| + FL543142605.A | Life insurance companies; accident and health reserve credit from non-U.S. captive reinsurers; liability |
| - FL543141703.A | Life insurance companies; assumed life insurance reserve credit from non-U.S. unaffiliated insurers; liability |
| - FL543141803.A | Life insurance companies; assumed life insurance reserve credit from non-U.S. other affiliated insurers; liability |
| - FL543151703.A | Life insurance companies; assumed pension entitlement reserve credit from non-U.S. unaffiliated insurers; liability |
| - FL543151803.A | Life insurance companies; assumed pension entitlement reserve credit from non-U.S. other affiliated insurers; liability |