| FOF Code | Description |
| + FL543190075.A | Life insurance companies, general accounts; total miscellaneous liabilities |
| - FL543195075.A | Life insurance companies, general accounts; insurance reserves, excluding life insurance reserves and pension entitlements; liability |
| - FL573095075.A | Private pension funds; general accounts unallocated insurance contracts; asset |
| - FL223095573.A | State and local government employee defined contribution retirement funds; general accounts unallocated insurance contracts; asset |
| - FL673090543.A | Issuers of asset-backed securities; funding agreements backing securities; asset |
| - FL543194603.A | Life insurance companies; equity investment by parent holding company; liability |
| - FL543194703.A | Life insurance companies; other investment by holding company parent; liability |