| FOF Code | Description |
| + FL543192375.Q | Life insurance companies, general accounts; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FU543192375.Q | Life insurance companies, general accounts; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FV543192375.Q | Life insurance companies, general accounts; foreign direct investment in U.S.: intercompany debt; liability (market value) |