| FOF Code | Description |
| + FU263140005.Q | Rest of the world; life insurance reserve credit from non-U.S. reinsurers; liability |
| + FU543141505.Q | Life insurance companies, life insurance reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FU543140085.Q | Life insurance companies, separate accounts; life insurance reserves, including reserve credit from reinsurers; liability |
| + FU543190085.Q | Life insurance companies, separate accounts; total miscellaneous liabilities |
| + FU543040085.Q | Life insurance companies, separate accounts; life insurance reserve credit from reinsurers; asset |