| FOF Code | Description |
| + FL263192305.Q | Rest of the world; U.S. direct investment abroad: intercompany debt, including Netherlands Antillean Financial subsidiaries; liability |
| - FL513092305.Q | Property-casualty insurance companies; U.S. direct investment abroad: intercompany debt (market value) |
| - FL543092375.Q | Life insurance companies, general accounts; U.S. direct investment abroad: intercompany debt (market value) |
| - FL613092305.Q | Finance companies; U.S. direct investment abroad: intercompany debt (market value) |
| - FL663092305.Q | Security brokers and dealers; U.S. direct investment abroad: intercompany debt (market value) |
| - FL763092305.Q | U.S.-chartered depository institutions; U.S. direct investment abroad: intercompany debt (market value) |
| - FL733092305.Q | Holding companies; U.S. direct investment abroad: intercompany debt (market value) |