| FOF Code | Description |
| + 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 |
| + FL543146703.A | Life insurance companies; assumed modified coinsurance life insurance reserve from non-U.S. unaffiliated insurers; liability |
| + FL543146803.A | Life insurance companies; assumed modified coinsurance life insurance reserve 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 |
| + FL543156703.A | Life insurance companies; assumed modified coinsurance reserve from non-U.S. unaffiliated insurers; liability |
| + FL543156803.A | Life insurance companies; assumed modified coinsurance reserve from non-U.S. other affiliated insurers; liability |