| FOF Code | Description |
| + FA153169305.A | Households and nonprofit organizations; Sallie Mae loans; liability |
| + FA403069305.A | Government-sponsored enterprises; FHLB, Farm Credit System, and Sallie Mae loans; asset |
| + FA404004085.A | Government-sponsored enterprises; credit market instruments held by Sallie Mae; asset |
| + FA424035005.A | Government-sponsored enterprises and federally related mortgage pools; total loans including security repurchase agreements; asset |
| + FA814041005.A | Other financial intermediaries; short-term loans including repurchase agreements; asset |
| + FA404041005.A | Government-sponsored enterprises; short-term loans including repurchase agreements; asset |