| FOF Code | Description |
| + FL263192101.Q | Rest of the world; U.S. direct investment abroad: equity; liability (market value) |
| - FU263192101.Q | Rest of the world; U.S. direct investment abroad: equity; liability (market value) |
| - FV263192101.Q | Rest of the world; U.S. direct investment abroad: equity; liability (market value) |