| FOF Code | Description |
| + FL263169203.Q | Rest of the world; U.S. government loans excluding capital subscriptions and contributions to international financial institutions and the IMF; liability |
| - FU263169203.Q | Rest of the world; U.S. government loans excluding capital subscriptions and contributions to international financial institutions and the IMF; liability |
| - FV263169203.Q | Rest of the world; U.S. government loans excluding capital subscriptions and contributions to international financial institutions and the IMF; liability |