| FOF Code | Description |
| + FL263092305.Q | Rest of the world; foreign direct investment in U.S.: intercompany debt; asset |
| - FU263092305.Q | Rest of the world; foreign direct investment in U.S.: intercompany debt; asset |
| - FV263092305.Q | Rest of the world; foreign direct investment in U.S.: intercompany debt; asset |