| FOF Code | Description |
| + FL213162005.A | State and local governments, excluding employee retirement funds; municipal securities and loans; liability |
| + FL163162003.A | Nonprofit organizations; municipal securities and loans; liability |
| + FL103162000.A | Nonfinancial corporate business; municipal securities and loans; liability |
| - FL263062003.A | Rest of the world; municipal securities and loans; asset |
| - FL793062005.A | Financial business; municipal securities and loans; asset |
| - FL103062003.A | Nonfinancial corporate business; municipal securities and loans; asset |
| - FL213062003.A | State and local governments, excluding employee retirement funds; municipal securities and loans; asset |
| - FL113062003.A | Nonfinancial noncorporate business; municipal securities and loans; asset |