| FOF Code | Description |
| + FL284135125.Q | International banking facilities of foreign banking offices in U.S.; other borrowed money owed to nonrelated foreign banks; liability |
| - FU284135125.Q | International banking facilities of foreign banking offices in U.S.; other borrowed money owed to nonrelated foreign banks; liability |
| - FV284135125.Q | International banking facilities of foreign banking offices in U.S.; other borrowed money owed to nonrelated foreign banks; liability |