| FOF Code | Description |
| - FA103092305.Q | Nonfinancial corporate business; U.S. direct investment abroad: intercompany debt (market value) |
| - FA663194705.Q | Security brokers and dealers; other investment by holding company parent; liability |
| - FA733094735.Q | Holding companies; other investment in affiliates; asset |
| + FA773096105.Q | Captive financial institutions and money lenders; other accounts receivable; asset (Integrated Macroeconomic Accounts) |
| + FA793092305.Q | Domestic financial sectors; U.S. direct investment abroad: intercompany debt; asset (market value) |
| + FA803092305.Q | Other financial intermediaries except insurance companies and pension funds; U.S. direct investment abroad: intercompany debt; asset (market value) |