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