| FOF Code | Description |
| - FA103192305.Q | Nonfinancial corporate business; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FA733193005.Q | Holding companies; unidentified miscellaneous liabilities |
| + FA734190005.Q | Holding companies; total liabilities |
| + FA773192305.Q | Captive financial institutions and money lenders; foreign direct investment in U.S.: intercompany debt; liability (market value) |