| FOF Code | Description |
| + FL613069500.A | Finance companies; nonfinancial business loans; asset |
| + FL313069205.A | Federal government; U.S. government loans; asset |
| + FL403069305.A | Government-sponsored enterprises; FHLB, Farm Credit System, and Sallie Mae loans; asset |
| + FL153169405.A | Households and nonprofit organizations; policy loans; liability |
| + FL723069703.A | U.S.-chartered commercial banks; customers' liability on acceptances; asset |
| + FL753069700.A | Foreign banking offices in the U.S.; customers' liability on acceptances; asset |
| + FL263069500.A | Rest of the world; U.S. nonfinancial business loans; asset |
| + FL673069505.A | Issuers of asset-backed securities; securitized nonfinancial business loans; asset |
| + FL103169803.A | Nonfinancial corporate business; syndicated loans; liability |
| + FL733069005.A | Holding companies; other loans and advances; asset |
