| FOF Code | Description |
| + FL153169305.Q | Households and nonprofit organizations; Sallie Mae loans; liability |
| + FL403069305.Q | Government-sponsored enterprises; FHLB, Farm Credit System, and Sallie Mae loans and advances; asset |
| + FL403069395.Q | Government-sponsored enterprises; Farm Credit System and Sallie Mae loans and advances; asset |
| + FL404035085.Q | Government-sponsored enterprises; loans held by Sallie Mae; asset |
| + FL404041005.Q | Government-sponsored enterprises; short-term loans; asset |