| FOF Code | Description |
| + FL543146373.Q | Life insurance companies, general accounts; modified coinsurance life insurance reserve from U.S. captive reinsurers; liability |
| - FU543146373.Q | Life insurance companies, general accounts; modified coinsurance life insurance reserve from U.S. captive reinsurers; liability |
| - FV543146373.Q | Life insurance companies, general accounts; modified coinsurance life insurance reserve from U.S. captive reinsurers; liability |