| FOF Code | Description |
| + FL235000005.Q | Noncorporate farm business; net lending (+) or borrowing (-) (financial account) |
| - FU235000005.Q | Noncorporate farm business; net lending (+) or borrowing (-) (financial account) |
| - FV235000005.Q | Noncorporate farm business; net lending (+) or borrowing (-) (financial account) |