| FOF Code | Description |
| + FL703169005.Q | Private depository institutions; other loans and advances; liability |
| + FL543169373.Q | Life insurance companies, general accounts; FHLB advances; liability |
| + FL643169373.Q | Mortgage real estate investment trusts; FHLB advances; liability |
| + FL513169333.Q | Property-casualty insurance companies; FHLB advances; liability |
| + FL503169005.Q | Other financial business; other loans and advances; liability |
| + FL613169005.Q | Finance companies; other loans and advances; liability |
| + FL403169283.Q | Government-sponsored enterprises; U.S. government loans to Sallie Mae; liability |
| + FL153067005.Q | Households and nonprofit organizations; cash accounts at brokers and dealers |
| + FL663167063.Q | Security brokers and dealers; payables to noncustomers (free credit, margin deposits, and other payables); liability |