| FOF Code | Description |
| + FL263092001.Q | Rest of the world; foreign direct investment in U.S.; asset |
| - FL753192003.Q | Foreign banking offices in the U.S.; foreign direct investment in the U.S.; liability |
| - FL115114005.Q | Nonfinancial noncorporate business; U.S. real estate owned by foreigners; liability |
| - FL543192003.Q | Life insurance companies; foreign direct investment in U.S.; liability |
| - FL513192003.Q | Property-casualty insurance companies; foreign direct investment in U.S.; liability |
| - FL613192003.Q | Finance companies; foreign direct investment in U.S.; liability |
| - FL663192003.Q | Security brokers and dealers; foreign direct investment in U.S.; liability |
| - FL503192003.Q | Funding corporations; foriegn direct investment in U.S.; liability |