| FOF Code | Description |
| + FL543141703.Q | Life insurance companies; assumed life insurance reserve credit from non-U.S. unaffiliated insurers; liability |
| - FU543141703.Q | Life insurance companies; assumed life insurance reserve credit from non-U.S. unaffiliated insurers; liability |
| - FV543141703.Q | Life insurance companies; assumed life insurance reserve credit from non-U.S. unaffiliated insurers; liability |