| FOF Code | Description |
| + FL543151105.Q | Life insurance companies; pension entitlement reserve credit from U.S. unaffiliated reinsurers; liability |
| - FU543151105.Q | Life insurance companies; pension entitlement reserve credit from U.S. unaffiliated reinsurers; liability |
| - FV543151105.Q | Life insurance companies; pension entitlement reserve credit from U.S. unaffiliated reinsurers; liability |