| FOF Code | Description |
| + FU543141703.Q | Life insurance companies; assumed life insurance reserve credit from non-U.S. unaffiliated insurers; liability |
| + FU543141803.Q | Life insurance companies; assumed life insurance reserve credit from non-U.S. other affiliated insurers; liability |
| + FU543146703.Q | Life insurance companies; assumed modified coinsurance life insurance reserve from non-U.S. unaffiliated insurers; liability |
| + FU543146803.Q | Life insurance companies; assumed modified coinsurance life insurance reserve from non-U.S. other affiliated insurers; liability |
| + FU543151703.Q | Life insurance companies; assumed pension entitlement reserve credit from non-U.S. unaffiliated insurers; liability |
| + FU543151803.Q | Life insurance companies; assumed pension entitlement reserve credit from non-U.S. other affiliated insurers; liability |
| + FU543156703.Q | Life insurance companies; assumed modified coinsurance reserve from non-U.S. unaffiliated insurers; liability |
| + FU543156803.Q | Life insurance companies; assumed modified coinsurance reserve from non-U.S. other affiliated insurers; liability |