| FOF Code | Description |
| + FL543071305.Q | Life insurance companies; receivable for claims from U.S. captive reinsurers; asset |
| - FU543071305.Q | Life insurance companies; receivable for claims from U.S. captive reinsurers; asset |
| - FV543071305.Q | Life insurance companies; receivable for claims from U.S. captive reinsurers; asset |