| FOF Code | Description |
| + FL263092305.Q | Rest of the world; foreign direct investment in U.S.: intercompany debt; asset |
| - FL115114305.Q | Nonfinancial noncorporate business; foreign direct investment in U.S. real estate business: intercompany debt; liability (market value) |
| - FL753192305.Q | Foreign banking offices in the U.S.; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FL513192305.Q | Property-casualty insurance companies; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FL543192375.Q | Life insurance companies, general accounts; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FL613192305.Q | Finance companies; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FL663192305.Q | Security brokers and dealers; foreign direct investment in U.S.: intercompany debt, adjusted for U.S. Intermediate Holding Companies; liability (market value) |
| - FL733192305.Q | Holding companies; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FL503192305.Q | Other financial business; foreign direct investment in U.S.: intercompany debt; liability (market value) |