| FOF Code | Description |
| + FA114104005.Q | Nonfinancial noncorporate business; debt securities and loans; liability |
| - FS114104005.Q | Nonfinancial noncorporate business; debt securities and loans; liability |
| - FR114104005.Q | Nonfinancial noncorporate business; debt securities and loans; liability |
| + FL114104005.Q | Nonfinancial noncorporate business; debt securities and loans; liability |
| - FV114104005.Q | Nonfinancial noncorporate business; debt securities and loans; liability |