| FOF Code | Description |
| + FU543171483.Q | Life insurance companies, separate accounts; funds withheld from non-U.S. unaffiliated reinsurers; liability |
| + FU543171583.Q | Life insurance companies, separate accounts; funds withheld from non-U.S. other affiliated reinsurers; liability |
| + FU543171683.Q | Life insurance companies, separate accounts; funds withheld from non-U.S. captive reinsurers; liability |