| FOF Code | Description |
| + FU543190085.Q | Life insurance companies, separate accounts; total miscellaneous liabilities |
| + FU543050085.Q | Life insurance companies, separate accounts; pension entitlements reserve credit from reinsurers; asset |
| + FU263150005.Q | Rest of the world; pension entitlement reserve credit from non-U.S. reinsurers; liability |
| + FU543151505.Q | Life insurance companies; pension entitlement reserve credit from non-U.S. other affiliated reinsurers; liability |
| + FU543150085.Q | Life insurance companies, separate accounts; pension entitlements, including reserve credit from reinsurers and excluding unallocated insurance contracts; liability |