| FOF Code | Description |
| + FL513070205.Q | Property-casualty insurance companies; receivable for claims from non-U.S. reinsurers; asset |
| - FU513070205.Q | Property-casualty insurance companies; receivable for claims from non-U.S. reinsurers; asset |
| - FV513070205.Q | Property-casualty insurance companies; receivable for claims from non-U.S. reinsurers; asset |