| FOF Code | Description |
| + FU543090005.Q | Life insurance companies; total miscellaneous assets |
| - FU543077073.Q | Life insurance companies, general accounts; deferred and unpaid life insurance premiums; asset |
| - FU543095105.Q | Life insurance companies; accident and health reserve credit from reinsurers; asset |
| - FU543094703.Q | Life insurance companies; balances due from holding company parent; asset |