| FOF Code | Description |
| + FA733094703.Q | Holding companies; net transactions due from own subsidiaries; asset |
| - FA763194735.Q | U.S.-chartered depository institutions; net transactions due to holding companies, excluding foreign bank subsidiaries; liability |
| - FA613194733.Q | Finance companies; net transactions due to holding companies; liability |
| - FA543194733.Q | Life insurance companies; net transactions due to holding companies; liability |
| - FA263194735.Q | Rest of the world; net transactions due to holding companies; liability |
| - FA513194733.Q | Property-casualty insurance companies; net transactions due to holding companies; liability |