| FOF Code | Description |
| + FU163169375.Q | Nonprofit organizations; Sallie Mae private academic facilities financing; liability |
| + FU403062185.Q | Government-sponsored enterprises; Sallie Mae public academic facilities financing; asset |
| - FU403066005.Q | Government-sponsored enterprises; consumer credit held by Sallie Mae; asset |
| + FU403069385.Q | Government-sponsored enterprises; Sallie Mae loans; asset |