| FOF Code | Description |
| + FA475000005.Q | Credit unions; net lending (+) or borrowing (-) (financial account) |
| + FA765000005.Q | U.S.-chartered depository institutions; net lending (+) or borrowing (-) (financial account) |
| + FA745000005.Q | Banks in U.S.-affiliated areas; net lending (+) or borrowing (-) (financial account) |
| + FA755000005.Q | Foreign banking offices in the U.S.; net lending (+) or borrowing (-) (financial account) |