| FOF Code | Description |
| + FL474141005.Q | Credit unions; short-term loans; liability |
| + FL703169005.Q | Private depository institutions; other loans and advances; liability |
| + FL703169305.Q | Private depository institutions; FHLB advances and Sallie Mae loans; liability |
| - FL763169335.Q | U.S.-chartered depository institutions; FHLB advances (residual); liability |