| FOF Code | Description |
| - FL103192305.A | Nonfinancial corporate business; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + FL523192305.A | Insurance companies; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FL543190075.A | Life insurance companies, general accounts; total miscellaneous liabilities |
| + LM543192375.A | Life insurance companies, general accounts; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + FL544135005.A | Life insurance companies; total loans including security repurchase agreements; liability |
| + FL544190005.A | Life insurance companies; total liabilities |
| + FL544190075.A | Life insurance companies, general accounts; total liabilities |