| FOF Code | Description |
| + FL103092305.Q | Nonfinancial corporate business; U.S. direct investment abroad: intercompany debt (market value) |
| - FU103092305.Q | Nonfinancial corporate business; U.S. direct investment abroad: intercompany debt (market value) |
| - FV103092305.Q | Nonfinancial corporate business; U.S. direct investment abroad: intercompany debt (market value) |