| FOF Code | Description |
| + FA543196005.Q | Life insurance companies; other accounts payable; liability |
| - FS543196005.Q | Life insurance companies; other accounts payable; liability |
| - FR543196005.Q | Life insurance companies; other accounts payable; liability |
| + FL543196005.Q | Life insurance companies; other accounts payable; liability |
| - FV543196005.Q | Life insurance companies; other accounts payable; liability |