| FOF Code | Description |
| - FL103193055.Q | Nonfinancial corporate business; unidentified miscellaneous liabilities (excluding eREITs) |
| + FL103196005.Q | Nonfinancial corporate business; other accounts payable; liability |
| + FL103199015.Q | Nonfinancial corporate business; other liabilities (FSIs) |
| + FL104150005.Q | Nonfinancial corporate business; total short-term liabilities |
| + FL104190055.Q | Nonfinancial corporate business; total liabilities (excluding eREITs) |
| + FL143178005.Q | Nonfinancial business; taxes payable; liability |
| + FL893178005.Q | All sectors; taxes payable; liability |