| FOF Code | Description |
| + FL263192313.Q | Rest of the world; U.S. direct investment abroad: intercompany debt, U.S. parents' claims; liability |
| - FU263192313.Q | Rest of the world; U.S. direct investment abroad: intercompany debt, U.S. parents' claims; liability |
| - FV263192313.Q | Rest of the world; U.S. direct investment abroad: intercompany debt, U.S. parents' claims; liability |