| FOF Code | Description |
| - FL103092105.A | Nonfinancial corporate business; U.S. direct investment abroad: equity; asset (market value) |
| - FL663194605.A | Security brokers and dealers; equity investment by holding company parent; liability |
| + FL733081115.A | Holding companies; other equity; asset |
| + LM733092103.A | Holding companies; U.S. direct investment abroad: equity (market value) |
| - FL733092305.A | Holding companies; U.S. direct investment abroad: intercompany debt (market value) |
| - FL733094635.A | Holding companies; equity investment in affiliates; asset |
| + FL773081115.A | Captive financial institutions and money lenders; other equity; asset (Integrated Macroeconomic Accounts) |
| + FL793092105.A | Domestic financial sectors; U.S. direct investment abroad: equity; asset (market value) |
| + FL803092105.A | Other financial intermediaries except insurance companies and pension funds; U.S. direct investment abroad: equity; asset (market value) |