| FOF Code | Description |
| + FL523194735.Q | Insurance companies; investment by holding companies; liability |
| - FL543193075.Q | Life insurance companies, general accounts; unidentified miscellaneous liabilities |
| + FL543196105.Q | Life insurance companies; miscellaneous and taxes payable; liability (Integrated Macroeconomic Accounts) |
| - FL663194705.Q | Security brokers and dealers; other investment by holding company parent; liability |
| + FL873194015.Q | Other financial corporations, money market funds, insurance companies, and pension funds; equity and other investment in nondepository financial subsidiaries; liability (FSIs) |