| FOF Code | Description |
| + FL313161785.A | Federal government; loan participation certificates; liability |
| + FL893161775.A | All sectors; U.S. government agency securities excluding loan participation certificates; liability |
| - FL793061705.A | Financial business; agency- and GSE-backed securities; asset |
| - FL313061703.A | Federal government; agency- and GSE-backed securities; asset |
| - FL263061705.A | Rest of the world; agency- and GSE-backed securities; asset |
| - FL103061703.A | Nonfinancial corporate business; agency- and GSE-backed securities; asset |
| - FL213061703.A | State and local governments, excluding employee retirement funds; agency- and GSE-backed securities;; asset |