| FOF Code | Description |
| + FL474010005.Q | Credit unions; interbank transactions; asset |
| - FL474112005.Q | Credit unions; interbank transactions with U.S. banking; liability |
| + FL764112205.Q | U.S.-chartered depository institutions; interbank transactions due to U.S. banks; liability |
| - FL764112295.Q | U.S.-chartered depository institutions; unallocated interbank transactions due to U.S. banks; liability |