| FOF Code | Description |
| + FL543141803.Q | Life insurance companies; assumed life insurance reserve credit from non-U.S. other affiliated insurers; liability |
| - FU543141803.Q | Life insurance companies; assumed life insurance reserve credit from non-U.S. other affiliated insurers; liability |
| - FV543141803.Q | Life insurance companies; assumed life insurance reserve credit from non-U.S. other affiliated insurers; liability |