| FOF Code | Description |
| - FA613193005.Q | Finance companies; unidentified miscellaneous liabilities |
| + FA614141005.Q | Finance companies; short-term loans; liability |
| + FA793168005.Q | Domestic financial sectors; depository institution loans n.e.c.; liability |
| + FA803168005.Q | Other financial intermediaries except insurance companies and pension funds; depository institution loans n.e.c.; liability |