| FOF Code | Description |
| - FL103192305.Q | Nonfinancial corporate business; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + LM503192305.Q | Other financial business; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + FL504190005.Q | Other financial business; total liabilities |
| + FL773192305.Q | Captive financial institutions and money lenders; foreign direct investment in U.S.: intercompany debt; liability (market value) |