| FOF Code | Description |
| + FL543141505.Q | Life insurance companies, life insurance reserve credit from non-U.S. other affiliated reinsurers; liability |
| - FU543141505.Q | Life insurance companies, life insurance reserve credit from non-U.S. other affiliated reinsurers; liability |
| - FV543141505.Q | Life insurance companies, life insurance reserve credit from non-U.S. other affiliated reinsurers; liability |