| FOF Code | Description |
| + FU543142405.Q | Life insurance companies; accident and health reserve credit from non-U.S. unaffiliated reinsurers; liability |
| + FU543190075.Q | Life insurance companies, general accounts; total miscellaneous liabilities |
| + FU263195105.Q | Rest of the world; insurance reserves, excluding life insurance reserves and pension entitlements; liability |
| + FU543095175.Q | Life insurance companies, general accounts; accident and health reserve credit from reinsurers; asset |
| + FU543195175.Q | Life insurance companies, general accounts; health insurance reserves, including reserve credit from reinsurers; liability |