| FOF Code | Description |
| - FL103192305.Q | Nonfinancial corporate business; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + FL603192305.Q | Other financial intermediaries except insurance companies, pension funds, financial auxiliaries and captive financial institutions and money lenders; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + FL603196105.Q | Other financial intermediaries except insurance companies, pension funds, financial auxiliaries and captive financial institutions and money lenders; miscellaneous and taxes payable; liability (Integrated Macroeconomic Accounts) |
| + LM613192305.Q | Finance companies; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FL613193005.Q | Finance companies; unidentified miscellaneous liabilities |
| + FL614190005.Q | Finance companies; total liabilities |