| FOF Code | Description |
| - FA103192305.Q | Nonfinancial corporate business; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + FA703196005.Q | Private depository institutions; other accounts payable; liability (Integrated Macroeconomic Accounts) |
| + FA754190005.Q | Foreign banking offices in the U.S., including IBFs; total liabilities |
| + FA793192305.Q | Domestic financial sectors; foreign direct investment in U.S.: intercompany debt; liability (market value) |