| FOF Code | Description |
| - FU103092105.A | Nonfinancial corporate business; U.S. direct investment abroad: equity; asset (market value) |
| + FU513081105.A | Property-casualty insurance companies; equity and investment fund shares excluding mutual fund shares and money market fund shares; asset (Integrated Macroeconomic Accounts) |
| + FU513081115.A | Property-casualty insurance companies; other equity; asset |
| - FU513092305.A | Property-casualty insurance companies; U.S. direct investment abroad: intercompany debt (market value) |
| + FU523092105.A | Insurance companies; U.S. direct investment abroad: equity; asset (market value) |