| FOF Code | Description |
| + FL543147273.Q | Life insurance companies, general accounts; modified coinsurance accident and health reserve from U.S. other affiliated reinsurers; liability |
| - FU543147273.Q | Life insurance companies, general accounts; modified coinsurance accident and health reserve from U.S. other affiliated reinsurers; liability |
| - FV543147273.Q | Life insurance companies, general accounts; modified coinsurance accident and health reserve from U.S. other affiliated reinsurers; liability |