| FOF Code | Description |
| + FU543142305.Q | Life insurance companies; accident and health reserve credit from U.S. captive reinsurers; liability |
| + FU543190085.Q | Life insurance companies, separate accounts; total miscellaneous liabilities |
| + FU543195185.Q | Life insurance companies, separate accounts; health insurance reserves, including reserve credit from reinsurers; liability |