Be-12(lf)

Benchmark Survey of Foreign Direct Investment in the United States - 2007

be12lf

Benchmark Survey of Foreign Direct Investment in the United States - 2007

OMB: 0608-0042

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 0608-0042 can be found here:

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FORM

BE-12(SF)

(REV. 9/2007)

BEA Identification Number

OMB No. 0608-0042: Approval Expires xx/xx/xxxx

MANDATORY — CONFIDENTIAL

2007 BENCHMARK SURVEY OF FOREIGN DIRECT INVESTMENT
IN THE UNITED STATES
(LONG FORM)
A. Name and address of U.S. business enterprise – If a label has
been affixed, make any changes directly on the label. If a label has not
been affixed, enter the BEA Identification Number of this U.S. affiliate,
if available, in the box at the upper right hand corner of this page.

DUE DATE: MAY 31, 2008
ELECTRONIC
FILING:

Go to www.bea.gov/efile for details

Name of U.S. affiliate
1002 0

OR
MAIL
REPORTS
TO:

c/o (care of)

U.S. Department of Commerce
Bureau of Economic Analysis
BE-49(A)
Washington, DC 20230

1010 0

Street or P.O. Box
1003 0

OR
DELIVER
REPORTS
TO:

U.S. Department of Commerce
Bureau of Economic Analysis, BE-49(A)
Shipping and Receiving Section, M100
1441 L Street, NW
Washington, DC 20005

City and State
1004 0

ZIP Code

OR
FAX
REPORTS
TO:

OR
be12/[email protected]
(See "NOTE" near the bottom
of this page.)

be12/[email protected]

Telephone:

(202) 606-5577

FAX:

(202) 606-5319

Copies of
blank forms:

www.bea.gov/fdi

Name of U.S. affiliate
1300 1

Street or P.O. Box

ASSISTANCE
Email:

B. Location of U.S. affiliate – If the mailing address in item A is in care
of someone other than the U.S. affiliate, give the name and location of
the primary U.S. headquarters of the affiliate. If the U.S. affiliate is a
real estate investment with no U.S. headquarters, give the name (if
any) and location of the real estate. If the real estate is in more than
one location, give the name and location of the real estate with the
largest gross book value.

(202) 606-5319

EMAIL
REPORTS
TO:

Foreign Postal Code

1005 0

1301 1

City and State
1302 1

ZIP Code
1303 1

Definitions of key terms – See pages XX and XX.

IMPORTANT
Please review the Instructions starting on page x before completing this form. Insurance and real estate companies
see Special Instructions on page xx.
• Who must file BE-12(LF) – Form BE-12(LF) must be filed for a nonbank majority-owned U.S. affiliate with total
assets, sales or gross operating revenues, or net income greater than $175 million (positive or negative). For more
information see instruction X on page X. If you do not meet these filing criteria, see instruction I.A. starting on
page x to determine which form to file.
• Accounting principles – Use U.S. Generally Accepted Accounting Principles in completing Form BE-12(LF)
unless requested to do otherwise by a specific instruction. References in the instructions to Financial Accounting
Standards Board statements are referred to as "FAS."
• U.S. affiliate’s 2007 fiscal year – The affiliate’s financial reporting year that had an ending date in calendar year 2007.
• Consolidated reporting – A U.S. affiliate must file on a fully consolidated domestic U.S. basis, including in the
consolidation all non-bank U.S. affiliates in which it directly or indirectly owns more than 50 percent of the
outstanding voting interest. The consolidation rules are found in instruction IV.2 starting on page xx.
• Rounding – Report currency amounts in U.S. dollars rounded to thousands (omitting 000).
Do not enter amounts in the shaded portions of each line.
Example – If amount is $1,334,891.00 report as:
MANDATORY
CONFIDENTIALITY
PENALTIES

佡

Address 1029 0
1030 0

Authorized official’s signature

1031 0

FAX NUMBER

Thous. Dols.

CERTIFICATION — The undersigned official certifies that this report
has been prepared in accordance with the applicable instructions, is
complete, and is substantially accurate except that estimates may have
been provided where data are not available from customary accounting
records or precise data could not be obtained without undue burden.

1000 0

TELEPHONE
NUMBER

Mil.

This survey is being conducted under the International Investment and Trade in Services Survey Act
(P.L. 94-472, 90 Stat. 2059, 22 U.S.C. 3101-3108, as amended). The filing of reports is mandatory and
the Act provides that your report to this Bureau is confidential. Whoever fails to report may be
subject to penalties. See page x for more details.

PERSON TO CONSULT CONCERNING QUESTIONS ABOUT THIS
REPORT — Enter name and address
Name

Bil.

1001

0 Area code

Number

0999

0 Area code

Number

Date

Print or type name and title

Extension

Telephone number

FAX number

May we use e-mail to correspond with you to discuss questions relating to this Form BE-12(SF), including questions that may contain
information about your company that you may consider confidential? NOTE: The Internet is not a secure means of transmitting
information unless it is encrypted. If you choose to communicate with BEA via electronic mail, BEA cannot guarantee the privacy of the
information while transmitted, but will treat information we receive as confidential in accordance with Section 5(c) of the International
Investment and Trade in Services Survey Act. Be advised that making inquiries regarding this survey via electronic mail may divulge your
participation in this survey.
1027

1
1

1
2

Yes (If yes, please print your e-mail address.)
No

E-mail address (Please print)
0
1028

PLEASE CONTINUE ON PAGE 2

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BE-12(SF), Page 1, Pantone 349 Green, 10%

PART I – IDENTIFICATION OF U.S. AFFILIATE
Additional Instructions by line item are at the back of this form starting with Section IV of the
instructions on page xx.
IDENTIFICATION OF U.S. AFFILIATE
What financial reporting standards will be used to complete this BE-15 report? NOTE:
Unless it is highly burdensome or not feasible, the BE-15 report should be completed using
1. U.S. Generally Accepted Accounting Principles (U.S. GAAP).
1399 1
1

U.S. Generally Accepted Accounting Principles

International Financial Reporting Standards or other reporting standards, but with
adjustments to correct for any material differences between U.S. GAAP and the
reporting standards used. Specify the reporting standards used.

International Financial Reporting Standards or other reporting standards, but without
adjustments to correct for any material differences between U.S. GAAP and the
reporting standards used. Specify the reporting standards used.

2. Consolidated reporting by the U.S. affiliate – The consolidation rules are found on pages xx and xx.
Is more than 50 percent of the voting interest in this U.S. affiliate owned by another
U.S. affiliate of your foreign parent?
Foreign Parent
10 to 100 percent

Foreign
United States

U.S. affiliate A
>50 percent

U.S. affiliate B
1400 1

U.S. affiliate B is more than 50
percent owned by U.S. affiliates A.

Yes

If "Yes" – Do not complete this report unless exception 2d described in the
consolidation rules on page xx applies. If this exception does not apply, please
forward this BE-12 survey packet to the U.S. business enterprise owning your
company more than 50 percent, and notify BEA of the action taken by filing BE-12
Claim For Not Filing with item e completed on page 2. The BE-12 Claim For Not
Filing can be downloaded from our web site at: http://www.bea.gov/fdi

If "No" – Complete this report in accordance with the consolidation rules on pages
xx and xx.

3. Enter Employer Identification Number(s) used by the U.S. affiliate to file income and payroll taxes.
Primary
1006 1

–

Other
2

–

4. REPORTING PERIOD – Reporting period instructions are found in
instruction 4 on page xx.

Month Day
1007

Year

This U.S. affiliate’s financial reporting year ended in calendar year 2007 on
Example – If the financial reporting year ended on March 31, report for the 12-month period ended
March 31, 2007.
5. Did the U.S. business enterprise become a U.S. affiliate
during its fiscal year that ended in calendar year 2007?
1008 1
1

1
2

Yes – If "Yes" – Enter date U.S. business enterprise became
a U.S. affiliate and see instruction 5 on page xx.
No

Month Day

Year

1009 1

NOTE – For a U.S. business enterprise that became a U.S. affiliate during its fiscal year that ended
in calendar year 2007, leave the close FY 2006 data columns blank.

FORM BE-12(LF) (REV. 9/2007)

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PART 1 – IDENTIFICATION OF U.S. AFFILIATE – Continued
6. Form of organization of U.S. affiliate — Mark (X) one
1011 1

Incorporated in U.S.

Reporting rules for unincorporated affiliates are
found in instruction 6 starting on page xx.
1

U.S. partnership — Reporting rules
for partnerships are found in
instruction 6b starting on page xx.

U.S. branch of a foreign person

Limited Liability Company (LLC) —
Reporting rules for LLCs are found
in instruction 6c on page xx.

Real property not in 1–4 above — Reporting rules for
real estate are found in instruction V.C. on page xx.

Business enterprise incorporated abroad, but whose head
office is located in the United States and whose business
activity is conducted in, or from, the United States

Other — Specify

7. U.S. affiliates fully consolidated in this report — The consolidation rules are found starting on
page xx. Except as noted in the consolidation rules, more-than-50-percent-owned U.S. affiliates
must be fully consolidated in this report.
If this report is for a single unconsolidated U.S. affiliate, enter "1" in the box below. If more than one U.S.
affiliate is consolidated in this report, enter the number of U.S. affiliates consolidated. Hereinafter they are
considered to be one U.S. affiliate. Exclude from the consolidation all foreign business enterprises
1
owned
by this U.S. affiliate. Foreign operations in which you own a majority interest are to be
deconsolidated. Include unconsolidated businesses on an equity basis or, if less than 20 percent owned, in
accordance with FAS 115 (Accounting for Certain Investments in Debt and Equity Securities) or the cost
method of accounting.
1012 1

Number — If number is greater than one, complete the Supplement A on page xx.
8. U.S. affiliates NOT fully consolidated — See instruction 8 on page xx.
Number of U.S. affiliates in which this U.S. affiliate has an ownership interest that ARE NOT fully
consolidated in this report.
Number — If number is not zero, complete the Supplement B on page xx.
The U.S. affiliate named on page 1 must include data for unconsolidated U.S.
affiliates on an equity basis or, if less than 20 percent owned, in accordance with
FAS 115 (Accounting for Certain Investments in Debt and Equity Securities) or the
cost basis, and must notify the unconsolidated nonbank U.S. affiliates of their
obligation to file a Form BE-12(LF), BE-12(SF), BE-12 Mini, or BE-12 BANK in their
own names.

1013 1

9. Does this U.S. affiliate own any foreign affiliates or operations?
1014 1
1

1
2

Yes
No

If "Yes" — DO NOT consolidate foreign operations. Foreign operations in which
you own an interest of 20 percent or more, including those in which you own a
majority interest, are to be deconsolidated and reported using the equity method
of accounting. If your ownership interest is less than 20 percent, foreign operations
are to be reported in accordance with FAS 115 (Accounting for Certain Investments
in Debt and Equity Securities) or the cost method of accounting. Reporting rules
for foreign operations are found in the instruction 2a starting on page xx.
U.S.
Affiliate
U.S.
Foreign
Foreign affiliates
or operations
owned by the
U.S. Affiliate

Do not consolidate
foreign affiliates
or operations
owned by the
U.S. Affiliate

10. Did this U.S. affiliate acquire or establish any U.S. business enterprises or segments during
the reporting period that are now either contained in this report on a fully consolidated basis,
merged into this U.S. affiliate, or reflected as an equity investment?
1015 1
1

1
2

Yes
No

If "Yes" — File a Form BE-13 to reflect each acquisition if you have not done so already.
Forms can be found at: www.bea.gov/fdi

11. Did this U.S. affiliate sell, transfer ownership of, or liquidate any of its U.S. subsidiaries,
operating divisions, segments, etc., during its fiscal year that ended in calendar year 2007?
1016 1
1

1
2

Yes
No

PLEASE CONTINUE ON PAGE 5.
FORM BE-12(LF) (REV. 9/2007)

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PART I – IDENTIFICATION OF U.S. AFFILIATE – Continued
IMPORTANT NOTE – Complete columns 3 and 4 ONLY if the percentage of direct voting ownership given in columns 1 and 2
DOES NOT equal the equity interest. "Voting interest" and "equity interest" are defined in instructions 12–16 on page xx.
Ownership — Enter percent of ownership, in this U.S. affiliate, to a tenth of one percent, based on voting and
equity interests if an incorporated affiliate or an equivalent interest if an unincorporated affiliate.
Foreign parent — A foreign parent is the FIRST person or entity outside the U.S. in a chain of ownership that has a
10 percent or more voting interest (direct or indirect) in this U.S. affiliate.
REPORTING PERIOD
Voting interest
Equity interest

12. Ownership held directly by foreign parents of this affiliate —
Give name of each foreign parent with direct ownership. If more
than 4, continue on a separate sheet. See example 1 below for an
illustration of ownership held directly by foreign parents.
1

c.
d.
13. Ownership held indirectly by foreign parents of this U.S.
affiliate through another U.S. affiliate – The foreign parents of
these other U.S. affiliates are indirect foreign parents of this U.S.
affiliate. If you put an entry in column (1) or (2), please complete
items 17–21 below. See example 2 below for an illustration of
ownership held indirectly by foreign parents.
14. Ownership held directly by all other U.S. persons
or entities

16.

TOTAL of directly held ownership interests —
Sum of items 12 through 15

100.0%

%
3

%
4

100.0%

%
4

%
2

1062

%
3

%
1

%
4

%
2

1061

15. Ownership held directly by all other foreign persons
or entities

%
3

%
1

%
4

%
2

1060

%
3

%
1

%
4

%
2

1020

%
3

%
1

%
4

%
2

1019

%
1

Close FY 2006
(4)

%
2

1018

Close FY 2007
(3)
3

1017

Close FY 2006
(2)

Close FY 2007
(1)

100.0%

IF THERE IS AN ENTRY IN COLUMN (1) OR (2) OF ITEM 13 ABOVE,
PLEASE COMPLETE ITEMS 17 THROUGH 20 BELOW.
Percent of direct voting
interest in this U.S. affiliate
held by the U.S. affiliate
listed in column (a).

Give the name of each U.S. affiliate holding a
direct ownership interest in this U.S. affiliate.
If more than 4, continue on a separate sheet.

Close FY 2007
(1)

(a)
1

17.

2
%

1063
1

18.

1064

19.

1065

20.

1066

Sum of items 17 through 20.
The sum of these percentages must
equal item 13 columns (1) and (2).

3
%

2
%

3
%

2
%

3
%

xxxx

(3)

BEA
USE
ONLY

21.

Close FY 2006
(2)

For the U.S. affiliate listed in
column (a), give the name of the
U.S. entity (U.S. affiliate) in its
ownership chain that is directly
owned by a foreign parent. If the
U.S. affiliate listed in column (a) is
directly owned by a foreign parent,
list that U.S. affiliate here.
(b)

3
%

BEA USE ONLY

EXAMPLES OF DIRECT AND INDIRECT FOREIGN OWNERSHIP
Example 1 – Ownership held directly by a foreign parent
Foreign company X

Foreign company Y is the foreign
parent because it is the first owner
located outside the U.S. in a chain of
ownership that owns 10 percent or
more of the U.S. affiliate.

Foreign company Y
(Foreign Parent)
10 to 100 percent
Foreign
United States
U.S. affiliate

Example 2 – Ownership held indirectly by a foreign parent through another U.S. affiliate
Foreign Parent

U.S. affiliate B is indirectly owned by
the foreign parent through U.S.
affiliates A.

10 to 100 percent
Foreign
United States
U.S. affiliate A
10 to 100 percent
U.S. affiliate B
NOTE: Arrows connecting boxes represent direction of ownership
BEA USE
ONLY

1070

FORM BE-12(LF) (REV. 9/2007)

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PART I – IDENTIFICATION OF U.S. AFFILIATE – Continued
22. Major activity(ies) of fully consolidated U.S. affiliate – For an inactive affiliate, select the activity(ies) based
on its last active period; for "start-ups," select the intended activity(ies).
CHECK ALL BOXES THAT DESCRIBE A MAJOR ACTIVITY OF THE FULLY CONSOLIDATED U.S. AFFILIATE
Producer
of goods
(1)

Seller of goods
the U.S. affiliate
does not produce
(2)

1072
1

Producer or
distributor
of information
(3)
3

Provider of
services
(4)
4

Real estate
(5)
5

Other
(6)
6

– Specify

23. What is (are) the major product(s) and/or service(s) involved in this(these) activity(ies)? If a product, also state what is done to it, i.e.,
whether it is mined, manufactured, sold at wholesale, transported, packaged, etc. (For example, "manufacture widgets.")
1163

INDUSTRY CLASSIFICATION, TOTAL SALES, AND EMPLOYEES OF FULLY CONSOLIDATED U.S. AFFILIATE
Column (1) – ISI Code –
Industry classification of fully consolidated U.S. affiliate (based on sales or gross operating revenues) — Enter the 4-digit International
Surveys Industry (ISI) code(s) and the sales and employment associated with each code. For a full explanation of each code, see the Guide to
Industry and Foreign Trade Classifications for International Surveys, 2007. A copy of this guide can be found on our web site at:
www.bea.gov/naics2007
If you use fewer than ten codes, you must account for total sales in items 21 through 29. For an inactive affiliate, show the industry
classification(s) based on its last active period; for "start-ups" with no sales, show the intended activity(ies).
Column (2) – Sales –
Total sales or gross operating revenues, excluding sales taxes – Gross sales minus returns, allowances, and discounts; or gross operating
revenues. EXCLUDE sales or consumption taxes levied directly on the consumer and excise taxes levied directly on manufacturers, wholesalers,
and retailers. INCLUDE revenues generated during the year from the operations of a discontinued business segment, but EXCLUDE gains or
losses from DISPOSALS of discontinued operations. Report such gains or losses on page x, item x.
Dividends, interest, and investment gains (losses) – INCLUDE dividends and interest earned ONLY by finance and insurance companies
and units. EXCLUDE dividends and interest earned by non-finance and non-insurance companies and units. Non-finance and non-insurance
companies and units should report dividends and interest as other income (page x, item x). EXCLUDE all investment gains and losses. Report all
investment gains and losses as certain realized and unrealized gains (losses) (page x, item x).
Holding companies (ISI code 5512) must show total income as reported in item xx on page x. Note – A U.S. affiliate that is a conglomerate
must determine its industry code based on the activities of the fully consolidated domestic U.S. business enterprise. The "holding company"
classification, therefore, is often an invalid industry classification for a conglomerate.
Derivative instruments – EXCLUDE all gains and losses from derivative instruments. Report gains and losses from derivative instruments
as certain realized and unrealized gains and losses (page x, item xx).
Book publishers, printers, and Real Estate Investment Trusts – See instructions for items xx–xx on page xx.
Column (3) – Employment –
Employment – Include in column (3) all employees, including part-time employees, on the payroll at the end of FY 2007, associated with each
code. (For employees engaged in manufacturing activities, also see the instructions for column (4) of the state schedule located on page xx). A
count taken at some other date during the reporting period may be given provided it is a reasonable estimate of the number on the payroll at
the end of the fiscal year that ended in calendar year 2007. Reporting employment (including how to report when employment is subject to
unusual variations) is discussed in more detail on page xx.
Number of employees
engaged in activities
Sales
ISI code
encompassed in each
NOTE: ➔ For most U.S. Reporters, the employment distribution in column
industry code in
(3) is not proportional to the sales distribution in column (2).
(2)
column (1)
Therefore, do not distribute employment by industry in
(1)
(3)
Bil.
Mil. Thous. Dols.
proportion to sales by industry.
1

24. Enter code with largest sales

1164

25. Enter code with 2nd largest sales

1165

26. Enter code with 3rd largest sales

1166

27. Enter code with 4th largest sales

1167

28. Enter code with 5th largest sales

1168

29. Enter code with 6th largest sales

1169

30. Enter code with 7th largest sales

1170

31. Enter code with 8th largest sales

1171

32. Enter code with 9th largest sales

1176

33. Enter code with 10th largest sales

1177

2
$
2

34. Number of employees of administrative offices and other auxiliary
units –
Include employees at corporate headquarters, central administrative,
and regional offices located in the U.S. that provide administration and
management or support services for the consolidated U.S. affiliate.
Support services include accounting, data processing, legal, research
and development and testing, and warehousing. Also include
employees located at a U.S. operating unit (e.g., a manufacturing plant
or warehouse) that provide administration and management or support
services to more than one U.S. operating unit. Exclude employees
located at a U.S. operating unit that provide administration and
management or support services for only that one unit. Instead, report
such employees in column (3) of items 24 through 33 where the
industry(ies) of the operating unit(s) is(are) reported in column (1).

3
1178

35. Sales and employees accounted for – Sum of items 24 through 34

1172

36. Sales and employees not accounted for above – Item 33 must
have an entry if amounts are entered on this line.

1173

37. TOTAL SALES OR GROSS OPERATING REVENUES (excluding
sales taxes) AND EMPLOYEES – Sum of items 35 and 36,
columns (2) and (3) (Total sales must equal item xx and also
item xx. Total employees must equal column (1) and also
item x column (3).

1174

38. Number of employees covered by collective bargaining agreements – Of the total employees
reported in item 37, column (3), what is the number covered by collective bargaining agreements. If none,
enter zero. Employees covered by collective bargaining agreements are defined in instruction xx on page xx
at the back of the form.
FORM BE-12(LF) (REV. 9/2007)

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1175

PART I – IDENTIFICATION OF U.S. AFFILIATE – Continued
CROSS-BORDER SERVICES TRANSACTIONS
39. Did this U.S. affiliate receive payments or credits from, or make payments or credits to, persons or
entities located outside of the United States for any of the items listed below?
1

xxxx

Yes

• Royalties, license fees, and other fees for the use or sale of intangible property
• Services including but not limited to: accounting, advertising, computer, construction and related services,
consulting, data base, financial, insurance, legal, management, operational leasing, public relations,
research and development.
INSURANCE INDUSTRY CODES 5243 AND 5249 — Premiums earned, certain policy fees, and losses incurred
Insurance related activities are covered by industry codes 5243 (Insurance carriers, except life insurance
carriers) and 5249 (life insurance carriers).
40a. Of the total sales and gross operating revenues reported on line 34, column 2, were
any of the sales or revenues generated by insurance related activities?
1180 1
1

1
2

Yes – Answer items 40b and 40c
No – Skip to item 41a

Amount
(1)

NOTE: Complete items 40b and 40c ONLY if item 40a is answered "Yes."

Bil.

Mil.

Thous. Dols.

40b. Premiums earned — Report premiums, gross of commissions, included in revenue during
the reporting year. Calculate as direct premiums written (including renewals) net of
cancellations, plus reinsurance premiums assumed, minus reinsurance premiums ceded,
plus unearned premiums at the beginning of the year, minus unearned premiums at the end
of the year. EXCLUDE all annuity premiums. Also EXCLUDE premiums and policy fees
related to universal and adjustable life, variable and interest-sensitive life, and
variable-universal life polices.

1181

$
1

40c. Losses incurred — Report losses incurred for the insurance products covered by question
40b. EXCLUDE loss adjustment expenses and losses that relate to annuities. Also EXCLUDE
losses related to universal and adjustable life, variable and interest-sensitive life, and
variable-universal life policies.
For property and casualty insurance, calculate as net losses paid during the reporting year,
minus net unpaid losses at the beginning of the year, plus net unpaid losses at the end of the
year. In the calculation of net losses, include losses on reinsurance assumed from other
companies and exclude losses on reinsurance ceded to other companies. Unpaid losses
include both case reserves and losses incurred but not reported.
For life insurance, losses reflect policy claims on reinsurance assumed or on primary
insurance sold, minus losses recovered from reinsurance ceded, adjusted for changes in
claims due, unpaid, and in course of settlement.

1182 $

WHOLESALE AND RETAIL TRADE INDUSTRY ACTIVITIES — Goods purchased for
resale without further processing
Wholesale trade industry activities include the wholesale trade of durable goods and
nondurable goods. These activities are covered by industry codes 4231 through 4251.
Retail trade industry activities are covered by industry codes 4410 through 4540.
41a. Of the total sales and gross operating revenues reported on line 37, column 2, were any
of the sales or revenues generated by wholesale or retail trade activities?
1
1183
1

1
2

Yes – Answer items 41b and 41c
No – Skip to item 42

Amount
(1)

NOTE: Complete items 41b and 41c ONLY if item 41a is answered "Yes."

Bil.

Mil.

Thous. Dols.

41b. Enter the cost of goods purchased for resale without further processing during
the fiscal year that ended in calendar year 2007

1184

BALANCES
Close FY 2006
(Unrestated)

CLOSE FY 2007
(1)
Bil.

41c. Enter the closing balances at the end of fiscal years 2007 and 2006 of
the inventory of goods purchased for resale without further
processing.
1185

Mil.

(2)
Thous. Dols.

BEA USE ONLY
1200 1

1201 1

1202 1

1203 1

FORM BE-12(LF) (REV. 9/2007)

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Bil.

Mil.

Thous. Dols.

PART II – FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE
Report all amounts in thousands of U.S. dollars.
Section A — BALANCE SHEET
NOTE — Disaggregate all asset and liability items in the detail shown. Show receivables
and payables between the U.S. affiliate and the foreign parent(s) and foreign affiliates of
BALANCES
the foreign parent(s) in the proper asset and liability accounts of the U.S. affiliate rather
than as a net amount. Also show receivables and payables between the U.S. affiliate and
Close FY 2006
foreign affiliates owned by this U.S. affiliate. Insurance companies see page xx, V.A., for
Close FY 2007
(Unrestated)
special instructions.
(1)
(2)
• ASSETS
Dols.
Bil.
Mil.
Thous.
Bil.
Mil.
Thous. Dols.
42. Cash items — Deposits in financial institutions and other cash items. Do NOT include
1
2
overdrafts as negative cash. Note — Although including certificates of deposit (CDs)
in CASH is permitted by generally accepted accounting principles, exclude CDs and
other deposits of the U.S. affiliate held by the foreign parent(s) or foreign affiliates of
$
the foreign parent(s). Include them below in item 43a, current receivables.
2101 $
1
2
43a. Current receivables (gross amount before allowance for doubtful accounts) —
Trade accounts, trade notes, and other current receivables. Include CDs and other
deposits held by the foreign parent(s) or foreign affiliates of the foreign parent(s). (See
note in item 42 above.)
2102
1
2
43b. Allowance for Doubtful Accounts — Include doubtful current receivable amounts
reported in item 43a plus any doubtful noncurrent receivable amounts reported in
)
(
)
item 48 (other noncurrent assets).
2103 (
1
2
44. Inventories — Land development companies, exclude land held for resale (include in
item 45); finance and insurance companies, exclude inventories of marketable
2104
securities (include in item 45 or item 48, as appropriate).
1
2
45. Other current assets, including land held for resale and
2105
current marketable securities.
46. Equity investment in unconsolidated U.S. affiliates and all foreign entities —
Include all U.S. and foreign investments that are to be reported on the equity basis.
Include equity in undistributed earnings since acquisition. NOTE: Foreign operations
in which you own an interest of 20 percent or more, including those in which you
2
1
own a majority interest, are to be deconsolidated. Include all unconsolidated
businesses on an equity basis or, if less than 20 percent owned, in accordance with
FAS 115 (Accounting for Certain Investments in Debt and Equity Securities) or the
cost method of accounting.
2106
47. Property, plant, and equipment, net — Include land, timber, mineral rights, structures,
machinery, equipment, special tools, deposit containers, construction in progress, and
capitalized tangible and intangible exploration and development costs of the affiliate, at
historical cost net of accumulated depreciation, depletion, and amortization. Include items 1
2
on capital leases from others, per FAS 13 (Accounting for Leases), and property you own
that you lease to others under operating leases. Exclude all other types of intangible
assets, and land held for resale. (An unincorporated affiliate should include items owned
by its foreign parent but which are in the affiliate’s possession in the United States
whether or not carried on the affiliate’s own books or records.)
2107
1
2
48. Other noncurrent assets — Include noncurrent receivables; other investments;
intangible assets not included in item 47 above, net of amortization; and all
noncurrent assets not included above. — Specify major items
2108

2109
TOTAL ASSETS — Sum of items 42 through 48
• LIABILITIES
Current liabilities and long-term debt — Trade accounts, trade notes, other current
liabilities, long-term debt, and securities that are debt per FAS 150 (Accounting for
2111
Certain Financial Instruments with Characteristics of Both Liabilities and Equity).
Other noncurrent liabilities — Items other than those identifiable as
long-term debt, such as deferred taxes and underlying minority interest in
consolidated U.S. subsidiaries. — Specify

49.
50.
51.

2113

TOTAL LIABILITIES — Sum of items 50 and 51
• OWNERS’ EQUITY
Capital stock and additional paid-in capital — Common and preferred,
voting and non-voting capital stock and additional paid-in capital.

52.
53.

2114 $

2116 $

54.

Retained earnings (deficit)

2117

55.

Treasury stock

2118

56.

(1)
Bil.
1

56a. Translation adjustment
56b. All other components

2122

2128

Mil.

)

(

Close FY 2006
(Unrestated)

Close FY 2007

Accumulated other
comprehensive income (loss)

(

(2)
Thous. Dols.

Bil.

Mil.

Thous. Dols.

56c. Total accumulated other comprehensive income (loss) —
Equals sum of 56a and 56b
57.

Other — Specify major items

58.

TOTAL OWNERS’ EQUITY (INCORPORATED OR UNINCORPORATED U.S.
AFFILIATE) — Sum of items 53, 54, 55, 56c and 57 for incorporated U.S.
affiliates and those unincorporated U.S. affiliates for which this breakdown is
available. For those unincorporated U.S. affiliates that cannot provide a
breakdown for items 53 through 57, report total owners’ equity in this item. For
both incorporated and unincorporated U.S. affiliates, total owners’ equity must
equal item 49 minus item 52.

2120 $

2129

2119

FORM BE-12(LF) (REV. 9/2007)

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)

PART II – FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE – Continued
Report all amounts in thousands of U.S. dollars.
Amount

Section B — INCOME STATEMENT
Insurance companies see page xx, V.A. for special instructions.

(1)

• INCOME
1
59. Sales or gross operating revenues, excluding sales taxes — Item 59 must equal item 37, column 2 and
also item xx.
2149 $
1
60. Income from equity investments in unconsolidated U.S. affiliates and all foreign entities — Report
equity in earnings during the reporting period for all U.S. and foreign investments included on the equity basis
2150
on line 46. For investments owned less than 20 percent and not subject to FAS 115, report dividends received.
61. Certain realized and unrealized gains (losses) — Note: Please read the following instructions carefully as they
are keyed to economic accounting concepts and in some cases may deviate from what is normally required by U.S.
Generally Accepted Accounting Principles.
Report at gross amount before income tax effect. Include tax effect in item 65 below. Report
gains (losses) resulting from:
a. Sales or other disposition of financial assets, including investment securities; FAS 115 holding gains (losses) on
securities classified as trading securities; FAS 115 impairment losses; and gains and losses derived from
derivative instruments. Dealers in financial instruments (including securities, currencies, derivatives, and other
financial instruments) and finance and insurance companies, see special instructions on page xx;
b. Sales or disposition of land, other property, plant and equipment, or other assets, and FAS 144 (Accounting for
the Impairment or Disposal of Long-Lived Assets) impairment losses. EXCLUDE gains or losses from the sale of
inventory assets in the ordinary course of trade or business. Real estate companies, see special instructions on
page xx;
c. Goodwill impairment as defined by FAS 142 (Goodwill and Other Intangible Assets);
d. Restructuring. INCLUDE restructuring costs that reflect write downs or writeoffs of assets or liabilities. EXCLUDE
actual payments, or charges to establish reserves for future actual payments, such as for severance pay, and
fees to accountants, lawyers, consultants, or other contractors. Report such items on line 64;
e. DISPOSALS of discontinued operations. EXCLUDE income from the operations of a discontinued segment.
Report such income as part of your income from operations in items 24 through 37;
f. Remeasurement of the U.S. affiliate’s foreign-currency-denominated assets and liabilities due to changes in
foreign exchange rates during the reporting period;
g. Extraordinary, unusual, or infrequently occurring items that are material. INCLUDE losses from accidental
damage or disasters, after estimated insurance reimbursement. INCLUDE other material items, including
writeups, writedowns, and writeoffs of tangible and intangible assets; gains (losses) from the sale or other
dispositions of capital assets; and gains (losses) from the sale or other dispositions of financial assets,
including securities, to the extent not included above. EXCLUDE legal judgments. Report legal judgments
1
against the U.S. affiliate on line 64. Report legal settlements in favor of the U.S. affiliate on line 62.
h. The cumulative effect of a change in accounting principle; and
i. Change in accounting estimate of provision for expected stock option forfeitures under the inception
method as defined by FAS 123(R) (Share-Based Payments).
2151 $
62. Other income — Legal settlements in favor of the U.S. affiliate, nonoperating, and other income not included
above. — Specify major items

Bil.

1
2152

$
1

63. TOTAL INCOME — Sum of items 59 through 62

2153

• COSTS AND EXPENSES
64. Cost of goods sold or services rendered, and selling, general, and administrative expenses —
Operating expenses that relate to sales or gross operating revenues, item 59, and selling, general, and
administrative expenses. INCLUDE production royalty payments to governments, their subdivisions and
agencies, and to other persons. INCLUDE legal judgments against the U.S. affiliate. INCLUDE depletion charges
representing the amortization of the actual cost of capital assets, but EXCLUDE all other depletion charges.
EXCLUDE goodwill impairment as defined by FAS 142 (Goodwill and Other Intangible Assets). Report such
impairment losses on line 61 above. For guidance on restructuring costs, see item 61d above.
65. Income taxes — Provision for U.S. Federal, State, and local incomes taxes. Include the income tax effect of
certain realized and unrealized gains (losses) reported on line 61. Exclude production royalty payments.
66. Other costs and expenses not included above, including underlying minority interest in profits and
losses that arise out of consolidation. — Specify major items

1
2154

2156

1
2157
1

67. TOTAL COSTS AND EXPENSES — Sum of items 64 through 66

2158

• NET INCOME
68. Net income (loss) after provision for U.S. Federal, State, and local income taxes — Item 63 minus
item 67
Section C — CHANGE IN RETAINED EARNINGS (DEFICIT) — If retained earnings (deficit)
is not shown as a separate account, show change in total owners’ equity.
69. Balance, close FY ended in 2006 before restatement due to a change in the entity (i.e., due to
mergers, acquisitions, divestitures, etc.) or due to a change in accounting methods or principles,
if any — Enter amount from item 54, column (2); if retained earnings (deficit) is not shown as a separate
account, enter amount from item 58, column (2).
70. Increase (decrease) due to restatement of FY 2006 closing balance. — Specify reason(s) for change

$
1

2159

1
2211

1
2212
1

71. FY 2006 closing balance as restated — Item 69 plus item 70.

2213

72. Net income (loss) — Enter amount from item 65.

2214

$
1

73. Dividends or earnings distributed — Incorporated affiliate, enter amount of dividends declared, inclusive of
withholding taxes, out of current- or prior-period income, on common and preferred stock, excluding stock
dividends. Unincorporated affiliate, enter amount of current- or prior-period net income distributed to owners.
74. Other increases (decrease) in retained earnings (deficit), including stock or liquidating dividends, or
in total owners’ equity if retained earnings (deficit) are not shown as a separate account, including
capital contributions (return of capital). — Specify

2215

1
2217

75. FY 2007 closing balance — Sum of items 71, 72, and 74 minus item 73; also must equal item 54 column (1)
if retained earnings (deficit) is shown as a separate account, or item 58, column (1) if retained earnings
(deficit) is NOT shown as a separate account.
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1
2218

Mil.

Thous. Dols.

PART II – FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE – Continued
Report all amounts in thousands of U.S. dollars.
Section D — DISTRIBUTION OF SALES OR GROSS OPERATING REVENUES
Distribute sales or gross operating revenues among three categories — sales of goods, sales of services, and investment
income. For the purpose of this distribution, "goods" are normally outputs that are tangible and "services" are normally
outputs that are intangible. When a sale consists of both goods and services and cannot be unbundled (i.e., the goods and
services are not separately billed), classify the sales as goods or services based on whichever accounts for a majority of the
value. Give best estimates if actual figures are not available.
NOTE — BEFORE COMPLETING THIS SECTION, PLEASE SEE THE INSTRUCTIONS FOR ITEMS 76 THROUGH
83 STARTING ON PAGE xx. Insurance companies also see page xx, V.A. for special instructions.

Amount
(1)
Bil.

Mil.

Utilities and Oil & Gas Producers and Distributors — To the extent feasible, revenues are to be allocated
between sales of goods and sales of services. Revenues earned from the sale of a product (e.g., electricity, natural
gas, oil, water, etc.) are to be reported as sales of goods. Revenues earned from the distribution or transmission of a
product (e.g., fees received for the use of transmission lines, pipelines, etc.) are to be reported as sales of services.
1

76. TOTAL SALES OR GROSS OPERATING REVENUES, EXCLUDING SALES TAXES —
Equals item 59, and also sum of items 77 through 79

2243

$
1

77. Sales of Goods

2244

$
1

78. Investment income included in gross operating revenues (e.g., dividends and interest generated by
finance and insurance subsidiaries or units)

2245

$
1

79. Sales of Services, Total — Sum of items 80 through 83

2246

$
1

80.

To U.S. persons or entities

81.

To foreign parent group. See the example at the bottom of this page for an illustration of
foreign parent group.

2247
1

2248
1

82.

To foreign affiliates owned by this U.S. affiliate. See item 9 on page 3 for a diagram that
illustrates foreign affiliates owned by this U.S. affiliate.

2249
1

83.

To other foreign persons

2250

EXAMPLE OF FOREIGN PARENT GROUP
Foreign Company X

Foreign

>50 percent

Foreign Parent

Foreign company Y

Foreign companies X and Y
along with the foreign parent
comprise the foreign parent
group in this example.

10 to 100 percent

United States
U.S. affiliate

NOTE: Arrows connecting boxes represent direction of ownership

Foreign parent group means (i) the foreign parent, (ii) any foreign person, proceeding up the foreign
parent’s ownership chain, which owns more than 50 percent of the person below it up to and including
that person which is not owned more than 50 percent by another foreign person, and (iii) any foreign
person, proceeding down the ownership chain(s) of each of these members, which is owned more than
50 percent by the person above it.
The term "person" in the above paragraph is used in the broad legal sense and includes companies.
See instruction II.C. on page xx for the complete definition of person.

FORM BE-12(LF) (REV.9/2007)

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Thous. Dols.

PART II – FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE – Continued
Report all amounts in thousands of U.S. dollars.
Amount for all
employees

Section E — EMPLOYEE COMPENSATION
EMPLOYEE COMPENSATION — Base compensation on payroll records. Employee compensation
must cover compensation charged as an expense on the income statement, charged to inventories,
or capitalized during the reporting period. EXCLUDE compensation related to activities of a prior
period, such as compensation capitalized or charged to inventories in prior periods. See instructions
80–86 on page xx for more detailed definitions of wages and salaries and employee benefit plans.
84. Wages and salaries — Employees’ gross earnings (before payroll deductions), and all
direct and in-kind payments by the employer to employees.

(1)
Bil.

Mil.

Thous. Dols.

2251

$
1

85. Employee benefit plans — Employer expenditures for all employee benefit plans,
including those required by government statute, such as employer’s Social Security taxes,
those resulting from collective bargaining contracts, and those that are voluntary.

2252
1

86.

TOTAL EMPLOYEE COMPENSATION — Sum of items 84 and 85

2253

Section F — EMPLOYEES AND EMPLOYEE COMPENSATION BY STANDARD
OCCUPATION CLASSIFICATION (SOC) GROUPS
Please report employees and employee compensation by SOC.
See instruction 87–89 on page xx for a list of the major SOC groups.

Number of
employees

Employee
compensation

(1)

(2)

• Employees and Employee Compensation by SOC

Number

87. Managerial, professional and technical employees (SOC 11–29)

(1)

90. Current liabilities and
1
long-term debt –
Column (1) must
equal item 50,
column (1).
2254 $

Mil.

xxxx

Thous. Dols. Bil.

Mil.

Thous. Dols. Bil.

Mil.

With other
foreign persons
or entities

With U.S. persons
or entities

(4)

Thous. Dols. Bil.

Mil.

(5)
Thous. Dols. Bil.

NOTE — Include
certificates of deposit
and other deposits held
by the foreign parent(s)
or foreign affiliates of the
foreign parent(s) that
would otherwise be
included in cash, item
42. (See Note in
item 42.)
2256 $

Section H — LAND AND OTHER PROPERTY, PLANT, AND EQUIPMENT
Land and other property, plant, and equipment includes all land and other property,
plant, and equipment carried anywhere on the U.S. affiliate’s balance sheet,
whether or not with the intent of holding and actively using the asset in the
operating activity of the business. Land refers to any part of the earth’s surface.
Include land being leased from others under capital leases. Other property, plant,
and equipment includes: Timber, mineral and like rights owned; all structures,
machinery, equipment, special tools, and other depreciable property; construction in
progress; capitalized tangible and intangible exploration and development costs,
and the capitalized value of timber, mineral, and like rights leased by the affiliate
from others under capital leases. These items may be carried in property, plant, and
equipment (item 47), in other noncurrent assets (item 48), or in other current assets
(item 45).
Exclude items that the affiliate has sold on a capital lease basis.
92. TOTAL LAND AND OTHER PROPERTY, PLANT, AND EQUIPMENT AT
CLOSE OF FY 2007 — Column (2) must equal item xx and item xx
column (5)

All acres of U.S.
land owned at close
of FY 2007. Exclude
acres of mineral
rights if you do not
own the land. (To
nearest whole acre)

FORM BE-12(LF) (REV. 9/2007)

(1)

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(2)
Bil. Mil. Thous. Dols.
2

2354

Amount
(1)
Bil.
1
2356

$
1

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Thous. Dols.

Gross book value of all
land and other property,
plant, and equipment at
historical cost
(Include mineral rights)

Number

93. Gross book value of land owned — The portion of item 92, column (2), that is the gross
book value of land owned. Include undeveloped and agricultural land, and also the value of
land you own that is located under developed properties such as office buildings, apartment
buildings, retail buildings, etc. If your accounting and reporting systems do not separately
account for land and building components when buildings sit upon land that you own,
provide your best estimate of the gross book value of the land owned.

PLEASE CONTINUE ON PAGE 8

Mil.

91. Current and noncurrent
receivables — Column
(1) must equal item 43a,
column (1), and that part
of item 48, column (1),
that is noncurrent
receivables.

Thous. Dols.

With foreign
affiliates owned by
this U.S. affiliate
(See page 3 item 9
for diagram
illustrating foreign
affiliates owned by
this U.S. affiliate)
(3)

With foreign
group (FPG) (See
example at the
bottom of page 9
for illustration of
FPG)
(2)

Total
Equals sum
of columns (2)–(5)

Bil.

Mil.

xxxx

89. TOTAL EMPLOYEES AND EMPLOYEE COMPENSATION —
Column (1) must equal item 37 column (3) and also item 55
column (3). Column (2) must equal item 86.

CLOSE FY 2007

xxxx

88. All other employees (SOC 31–55)

Section G – COMPOSITION
OF EXTERNAL FINANCES
OF U.S. AFFILIATE

Bil.

xxxx

Mil.

Thous. Dols.

PART II – FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE – Continued
Report all amounts in thousands of U.S. dollars.
SCHEDULE OF CHANGE FROM FY 2006 CLOSING BALANCES
TO FY 2007 CLOSING BALANCES

Amount
(1)
Bil. Mil. Thous. Dols.

• BALANCES AT CLOSE FY 2006, BEFORE RESTATEMENT DUE TO A CHANGE IN THE ENTITY
94. Net book value of all land and other property, plant, and equipment, wherever carried on
the balance sheet

1
2386

• CHANGES DURING FY 2007
95. Give amount by which the net book value in item 94 would be restated due to a change in
entity (i.e., due to the acquisition of or merger with another company, or the divestiture of a
subsidiary, etc.), if the answer to item 5, 10, or 11 was "Yes," or due to a change in
accounting methods or principles. If a decrease, put amount in parentheses. Report in item 61 any
gains (losses) resulting from the sale or disposition of U.S. affiliates, and from asset impairments as
defined in FAS 144 (Accounting for the Impairment or Disposal of Long-Lived Assets).
2387
Expenditures – Expenditures cover all purchases by, or transfers to, the U.S. affiliate of land and other
property, plant, and equipment. Exclude all changes in land and other property, plant, and equipment
caused by a change in the entity (i.e., due to the acquisition of or merger with another company, etc.) or
by a change in accounting methods or principles during your 2007 fiscal year; include such changes in
item 95 above.
Expenditures by the U.S. affiliate for, or transfers into the U.S. affiliate of,
96.
Land – Report expenditures for land except land held for resale.
2388
Report land held for resale in item 98.
97.

98.

Mineral rights, including timber – Report capitalized expenditures to acquire mineral
and timber rights. Exclude capitalized expenditures for the exploration and development
of natural resources. Include those in item 98.

2389

Property, plant, and equipment other than land and mineral rights
(Exclude changes due to mergers and acquisitions. Report them in item 95.)

2390

99. Depreciation

2392
1

100. Depletion

2393

101. Net book value of sales, retirements, impairments or transfers out of assets defined for
inclusion in this section, and other decreases (increases) — Report amounts relating to the
divestiture of U.S. affiliates in item 95. Include in item 61 any gains (losses) resulting from the sale
or disposition of property, plant, and equipment. — Specify major items
1
2394
1

• BALANCES AT CLOSE FY 2007
102. Net book value — Sum of items 94 through 98, minus sum of items 99 through 101.

2395

103. Accumulated depreciation and depletion.

2396

104. Gross book value of all land and other property, plant, and equipment, wherever carried on
the balance sheet — Sum of items 101 and 102; must also equal item 93 and item xxx, column (5).
• ADDENDUM
105. Expensed petroleum and mining exploration and development expenditures — Include
expensed expenditures to acquire or lease mineral rights. Exclude expenditures that are
capitalized and expenditures made in prior years that are reclassified in the current year; such
expenditures are considered to be expenditures only in the year when initially expended.

1
2397

$
1

2398

$
Amount
(1)

Section I — INTEREST AND TAXES

Bil. Mil. Thous. Dols.

106. Interest income from all sources (including foreign parents and affiliates), after
deduction of taxes withheld at the source. Do not net against interest expense (item 106.)
107. Interest expense plus interest capitalized, paid or due to all payees (including to
foreign parents and affiliates), before deduction of U.S. tax withheld by the
affiliate. Do not net against interest income (item 105.)
108. Other taxes and non-tax payments (EXCLUDING income and payroll taxes) — Amount paid or
accrued for the year, net of refunds or credits, to U.S. Federal, State, and local governments, their
subdivisions and agencies for —
• Sales, consumption, and excise taxes collected by you on goods and services you sold
• Premium taxes paid by insurance companies
• Property and other taxes on the value of assets and capital
• Any remaining taxes (other than income and payroll taxes)
• Non-tax liabilities (other than for purchases of goods and services) such as —
• Import and export duties
• Production royalties for natural resources
• License fees, fines, penalties, and similar items

2404

BEA USE ONLY
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1
2400

$
1

2401

2402

PART II – FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE – Continued
Report all amounts in thousands of U.S. dollars.
Section J — TECHNOLOGY
Research and development (R&D) expenditures – Include all costs incurred in performing
R&D, including depreciation, amortization, wages and salaries, taxes, materials and supplies,
overhead — whether or not allocated to others — and all other indirect costs. See instructions
xx–xx on page xx for more details of what to include on this line.
NOTE — Items xx through xx pertain to R&D performed by the U.S. affiliate, including R&D
performed by the U.S. affiliate for others under contract. This is the basis on which National
Science Foundation surveys request information on R&D. The FAS 2 (Accounting for Research and
Development Costs) measure of R&D (i.e., R&D from which the firm benefits) is the sum of items
xx and xx.
109. R&D performed BY the U.S. affiliate, total — Sum of items 109 through xxx. EXCLUDE
the cost of R&D funded by the U.S. affiliate but performed by others. Report such R&D costs
in item 114 below.

2403

110.

For own account

2405

111.

For Federal Government (i.e., federally financed R&D)

2406

Amount
(1)
Bil. Mil. Thous. Dols.
1

$
1

112. For foreign parent group. See the example at the bottom of page 9 for an illustration of
foreign parent group.

xxxx

113. For foreign affiliates owned by this U.S. affiliate. See item 9 on page 3 for a diagram
that illustrates foreign affiliates owned by this U.S. affiliate.

xxxx

114.

2407

For others under contract

115. R&D performed FOR U.S. affiliate by others on a contractual basis

2408

Number
(1)

116. Research and development employees — What was the number of employees engaged in
R&D in the United States (including the District of Columbia, Puerto Rico, and all territories
and possessions of the United States) during the fiscal year that ended in calendar year 2007?
R&D employees are scientists, engineers, and other professional and technical employees,
including managers, engaged in scientific or engineering R&D work, at a level that requires
knowledge of physical or life sciences, engineering, mathematics, statistics, or computer
science at least equivalent to that acquired through completion of a four-year college course
with a major in one of these fields (i.e., training may be either formal or by experience.

2409
1

BEA USE ONLY

2410

Section K — EXPORTS AND IMPORTS OF U.S. AFFILIATE
BASIS FOR REPORTING U.S. TRADE IN GOODS DATA
"Shipped" versus "Charged"
Report U.S. trade in goods data on this BE-12 report using the "shipped" basis. The shipped basis looks at the physical
movement of goods. Data reported on the "shipped" basis for exports are based on (i) when, (ii) to whom, and (iii) to where the
goods were shipped. Data reported on the "shipped" basis for imports are based on (i) when, (ii) from whom, and (iii) from
where the goods were shipped. The "shipped" basis is the same basis on which official U.S. trade statistics are kept and to
which the trade data reported on the BE-12 will be compared.
DO NOT REPORT the U.S. trade in goods data using the "charged" basis. U.S. affiliates normally keep their accounting
records on a "charged basis."Data reported on the "charged" basis are based on (i) when, (ii) to or from whom, and (iii) to or
from where goods are charged for accounting and bookkeeping purposes. The "charged" basis may be used if there is no
material difference between it and the "shipped" basis. However, if there is a material difference, the "shipped" basis must be
used or adjustments must be made to the "charged" basis data to approximate a "shipped" basis. To adjust "charged" basis data
to a "shipped" basis it may be necessary to look at export and import declarations filed with U.S. customs or shipping and
receiving documents to determine the physical movement of goods.
Differences between the "charged" and "shipped" basis may be substantial. A major difference arises when a U.S. affiliate buys
goods in foreign country A and sells them in foreign country B. Because the goods did not physically enter or leave the United
States, they are not U.S. trade. However, when the U.S. affiliate records the transactions on its books, it would show a
purchase charged to it from country A and a sale charged by it to country B. If the U.S. affiliate’s trade data in this survey
were prepared on the "charged" basis, the purchase and sale would appear incorrectly as a U.S. import and U.S. export,
respectively. Other differences arise when the U.S. affiliate charges the sale of its products to a foreign parent, but ships the
goods directly from the United States to an unaffiliated foreign person. If the data are on the "shipped" basis, this should be a
U.S. export to an unaffiliated foreign person, not to the foreign parent.
117. For this U.S. affiliate is there a material difference between the "charged" and
"shipped" basis? See the discussion above for information on the "shipped" versus the
"charged" basis.
2500 1

Yes

118. On what basis will the trade data in this section be prepared? NOTE: The trade data
should be reported using the "shipped" basis.
2501 1
1

"Shipped" basis.

"Charged" basis without adjustments because there is no material
difference between the "charged" and the "shipped" basis.

"Charged" basis without adjustments to correct for material differences
between the "charged" and the "shipped" basis.

Other — Specify

FORM BE-12(LF) (REV. 9/2007)

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Page 12

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PART II – FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE – Continued
Report all amounts in thousands of U.S. dollars.
Section K — EXPORTS AND IMPORTS OF U.S. AFFILIATE — Continued
Report the value of goods exported and imported by the U.S. affiliate during the fiscal year that ended
in calendar year 2007. EXCLUDE services. Software publishers see the discussion below under
packaged general use computer software.
Definition of U.S. trade in goods — The phrases "U.S. trade in goods," "U.S. goods exports," and "U.S. goods
imports" refer to physical movements of goods between the customs area of the United States and the customs
area of a foreign country.
Trade of the U.S. affiliate — Goods shipped by, or to, the U.S. affiliate whether or not they were actually
charged or consigned by, or to, the U.S. affiliate, are considered to be trade of the U.S. affiliate.
Timing — Only include goods actually shipped between the United States and a foreign country during FY 2007
regardless of when the goods were charged or consigned. For example, include goods shipped by the U.S. affiliate
in FY 2007 that were charged or consigned in FY 2008, but exclude goods shipped in FY 2006 that were charged or
consigned in FY 2007.
Column (1) — Valuation of exports and imports — Value U.S. goods exports and imports f.a.s. (free alongside ship)
at the port-of-exportation. This includes all costs incurred up to the point of loading the goods aboard the export carrier
at the U.S. or foreign port of exportation, including the selling price at the interior point of shipment (or cost if not
sold), packaging cost, and inland freight and insurance. It excludes all subsequent costs such as loading costs, U.S. and
foreign import duties, and freight and insurance from the port of exportation to the port of entry.
Column (2), (3), and (4) — By (or to) whom the goods were shipped – Shipment by, or to, an entity refers to
the physical movement of merchandise to or from the U.S. customs area by, or to, that entity regardless of by, or
to, whom the goods were charged or consigned. For example, if the U.S. affiliate charges goods to a foreign
parent but ships the goods to an unaffiliated foreign person, record the goods as U.S. goods exports by the U.S.
affiliate to the unaffiliated foreign person.
Goods shipped by an independent carrier or a freight forwarder to or from the United States at the expense of a
U.S. affiliate are respectively imports or exports of the U.S. affiliate.
Capital goods — Include capital goods (e.g., manufacturing equipment used to produce goods for sale) but exclude
the value of ships, planes, railroad rolling stock, and trucks that were temporarily outside the United States
transporting people or merchandise.
Consigned goods — Include consigned goods in the trade figures when shipped or received, even though they are
not normally recorded as sales or purchases, or entered into intercompany accounts when initially consigned.
Electricity and water — Report the value of electricity and water exports and imports if the product value can be
separated out from the service value. Report ONLY the product value (electricity and water). DO NOT report the
service value (transmission and distribution).
In-transit goods — Exclude the value of any in-transit goods. In-transit goods are goods that are not processed or
consumed by residents in the intermediate country(ies) through which they transit; the in-transit goods enter those
countries only because those countries are along the shipping lines between the exporting and importing countries.
In-transit goods are goods that are en route from one foreign country to another via the United States (such as from
Canada to Mexico via the United States), and goods en route from one part of the United States to another part via a
foreign country (such as from Alaska to Washington State via Canada).
Natural gas distribution — INCLUDE the value of natural gas that is exported or imported as trade in goods.
However, EXCLUDE natural gas that you do not produce or sell, but simply transmit for others via a pipeline.
Packaged general use computer software — INCLUDE exports and imports of packaged general use computer
software. Value such exports and imports at the full transaction value, i.e., including both the value of the media on
which the software is recorded and the value of the information contained on the media. EXCLUDE receipts or
payments for customized software designed to meet the needs of a specific user. This type of software is considered
a service and should not be reported as trade in goods. EXCLUDE receipts and payments for software that is
transmitted electronically rather than physically shipped. Also EXCLUDE negotiated licensing fees for software to
use on networks.

TOTAL

Shipped to (by) foreign
parent group(s). (See
example at the bottom of
page 9 for illustration of
foreign parent group.)

(1)

(2)

Bil. Mil. Thous.
119. Exports of U.S. affiliate to
foreign persons — Shipped by
U.S. affiliate to foreign persons
(valued f.a.s. U.S. port).

2502

120. Imports of U.S. affiliate from
foreign persons — Sum of items
120 through 124. Shipped to U.S.
affiliate by foreign persons (valued
f.a.s. foreign port).

2515

BY INTENDED USE:
121. Capital equipment and other
goods charged by U.S. affiliate
to its fixed asset accounts.

2529

122. Goods intended for further
processing, assembly, or
manufacture by this affiliate
before resale to others.

2530

123. Goods for resale without
further processing, assembly, or
manufacture by this affiliate.
124. Other — Specify major items

2528
2531

Base prints black

Bil. Mil. Thous.
2

Dols.

Bil. Mil. Thous.
3

Dols.

Shipped to (by) all
other foreign persons

(4)
Bil. Mil.
4

$
FORM BE-12(LF) (REV. 9/2007)

Dols.

Shipped to (by) foreign
affiliates owned by this
U.S. affiliate. (See item 9
on page 3 for an
illustration of foreign
affiliate owned by this U.S.
affiliate)
(3)

Page 13

BE-12(LF), page 13, Pantone 349 Green, 10 and 100%

Thous.

Dols.

PART II – FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE – Continued
Report all amounts in thousands of U.S. dollars.
EXPORTS — Shipped by U.S. affiliate to foreign persons (valued f.a.s. U.S. port)

TRADE IN GOODS OF
U.S. AFFILIATE WITH ALL
FOREIGN PERSONS
BEA USE
ONLY

125. TOTAL for each column
must equal sum of items
126 through 154. Also must
equal amounts reported on
page 13 item 119.

(1)
1

126. Australia

128. Brazil

2603

129. Canada

2604

2606

132. Germany

2607

2609

135. Indonesia

2610

601
302
202
100
650
307
308
611
1

612
1

613
1

136. Italy

314

2611
1

137. Japan

2612

138. Korea, Republic of

2613

139. Malaysia

2614

614
1

626
1

617
1

140. Mexico

2615

141. Netherlands

2616

142. Singapore

2617

213
1

319
1

625
1

143. Sweden

2618

144. Switzerland

2619

324
1

325
1

145. Taiwan

628

2620
1

146. Thailand

629

2621
1

147. United Kingdom

Thous. Dols. Bil.

134. India

Mil.

2608

Thous. Dols. Bil.
$

133. Hong Kong

Mil.

131. France

Thous. Dols. Bil.

2605

Mil.

(5)

130. China

(3)

Shipped to all other
foreign persons.
Equals item 119,
column (4).

1
2602

(2)

Shipped to foreign
affiliates owned by
this U.S. affiliate.
Equals item 119
columns (3).
(4)

2601

127. Belgium

Shipped to foreign
parent group(s).
Equals item 119
column (2).

2600

TO COUNTRY OF ULTIMATE
DESTINATION — Enter amounts for
all individual countries to which
exports were $500,000 or more.
Country of ultimate destination is
defined in paragraph x of the
instructions for items xx–xx that start
on page xx at the back of this form.

Bil.

TOTAL
Equals item 119,
column (1).

327

2622

Other individual countries to which
exports were $500,000 or more —
Specify (Use supplemental sheets if
necessary, to account for all such
countries.)
148.
149.
150.

2623

2624

2625

151.

2626

152.

2627

153.

2628

154. Sum of exports to all countries
for which exports were less
than $500,000. The sum of this
item plus all countries with
entries must equal item 119,
column (1).
2698
FORM BE-12(LF) (REV. 9/2007)

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Mil.

Thous. Dols.

PART II – FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE – Continued
Report all amounts in thousands of U.S. dollars.
IMPORTS — Shipped to U.S. affiliate by foreign persons (valued f.a.s. foreign port)

TRADE IN GOODS OF
U.S. AFFILIATE WITH ALL
FOREIGN PERSONS
125. TOTAL for each column
must equal sum of items
126 through 154. Also must
equal amounts reported on
page 13 item 120.

BEA USE
ONLY
Bil.

2600

TOTAL
Equals item 120,
column (1).

Shipped by foreign
parent group(s).
Equals item 120
column (2).

(6)

(7)

Mil.

Thous. Dols. Bil.

Mil.

Shipped by foreign
affiliates owned by
this U.S. affiliate.
Equals item 120
columns (3).
(8)

Thous. Dols. Bil.

Mil.

Shipped by all other
foreign persons.
Equals item 120,
column (4).
(9)

Thous. Dols. Bil.

TO COUNTRY OF ORIGIN — Enter
amounts for all individual countries to
which imports were $500,000 or more.
Country of origin is defined in
paragraph x of the instructions for
items xx–xx that start on page xx at the
back of this form.

2601

601

127. Belgium

2602

302

128. Brazil

2603

202

129. Canada

2604

100

130. China

2605

650

131. France

2606

307

126. Australia

132. Germany

2607

308

133. Hong Kong

2608

611

134. India

2609

612

135. Indonesia

2610

613

136. Italy

2611

314

137. Japan

2612

614

138. Korea, Republic of

2613

626

2614

617

140. Mexico

2615

213

141. Netherlands

2616

142. Singapore

2617

139. Malaysia

319
625
324

143. Sweden

2618

144. Switzerland

2619

325

145. Taiwan

2620

628

2621

629

2622

327

146. Thailand
147. United Kingdom
Other individual countries from
which imports were $500,000 or
more — Specify (Use supplemental
sheets if necessary, to account for all
such countries.)
148.
149.
150.

2623

2624

2625

151.

2626

152.

2627

153.

2628

154. Sum of imports from all
countries for which imports
were less than $500,000. The
sum of this item plus all
countries with entries must
equal item 120, column (1). 2698
FORM BE-12(LF) (REV. 9/2007)

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Page 15

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Mil.

Thous. Dols.

PART II – FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE – Continued
Section L — SCHEDULE OF EMPLOYMENT AND PROPERTY, PLANT, AND EQUIPMENT, BY LOCATION

INSTRUCTIONS FOR PAGE 17
The Schedule of Employment and Property, Plant, and Equipment, by Location covers the 50 States, the District of
Columbia, and all territories and possessions of the United States. Include in this schedule only amounts pertaining to
those U.S. business enterprises that are fully consolidated into the reporting U.S. affiliate. Do not consolidate or include
amounts for foreign business enterprises or operations, whether incorporated or unincorporated.
Location of employees or of an asset is the U.S. State, territory, or possession in which the person is permanently
employed, or in which the land or other property, plant, and equipment is physically located and to which property taxes, if
any, on such assets are paid.
Example: An employee carried on the payroll of a company located in California who is on a duty assignment for one year
or less in Texas should be shown as being located in California, not Texas.
Exception: If the duty assignment is for more than one year, show the employee as being located in Texas, not California.
Column (3) — INCLUDE all employees on the payroll at the end of the fiscal year that ended in calendar year 2006,
including part-time employees. A count taken at some other date during the reporting period may be given provided it is a
reasonable estimate of the number on the payroll at the end of the fiscal year.
Employment is the number of full-time and part-time employees on the payroll at the end of FY 2007, excluding contract
workers and other workers not carried on the payroll of this U.S. affiliate. If employment at the end of FY 2007 or the count
taken at some other time during FY 2007, was unusually high or low because of temporary factors (e.g., a strike), give the
number of employees that reflects normal operations. If the business enterprise’s activity involves large seasonal
variations, give the average number of employees for FY 2007. If given, the average should be the average for FY 2007 of
the number of persons on the payroll at the end of each payroll period, month, or quarter. If precise figures are not
available, give your best estimate.
Column (4) — INCLUDE all employees on the payrolls of operating manufacturing plants in the state. INCLUDE
administrative office and other auxiliary employees located at an operating plant and who serve only that plant. EXCLUDE
employees on the payrolls of administrative offices or other auxiliary units reported on page 5, line 34, column 3.
Column (5) — INCLUDE land and other property, plant, and equipment, whether carried as investments, in fixed asset
accounts, or in other balance sheet accounts. INCLUDE land held for resale, held for investment purposes, and all other
land owned. INCLUDE property you own that you lease to others under operating leases. INCLUDE land and other property,
plant, and equipment on capital leases from others, but EXCLUDE that on capital leases to others.
Value land and other property, plant, and equipment at historical cost before allowances for depreciation or depletion.
Column (6) — INCLUDE the gross book value of commercial property you own, and commercial property you use or
operate that is leased from others under a capital lease. Commercial property INCLUDES ALL buildings and associated land
leased or rented to others under operating leases. Commercial property INCLUDES apartment buildings; office buildings;
hotels; motels; and buildings used for wholesale, retail, and services trades, such as shopping centers, recreational
facilities, department stores, bank buildings, restaurants, public garages, and automobile service stations. INCLUDE the
value of land associated with these buildings. INCLUDE office buildings and associated land owned by industrial companies
NOT located at industrial sites. EXCLUDE furniture and equipment located at commercial property. EXCLUDE property you
use for agricultural, mining, manufacturing, or other industrial purposes (such as water and sewage treatment, electric
power generation, and other utility plants), property you use to support these activities, such as research labs and
warehouses, and office buildings located at industrial sites. Also EXCLUDE educational buildings, hospitals, nursing homes,
institutional buildings, and all undeveloped land.
209. U.S. offshore oil and gas sites – Use this line to report offshore oil and gas sites located within U.S. claimed
territorial waters but NOT located within the territorial waters of a specific state. Offshore oil and gas sites located
within the territorial waters of a specific state should be reported in that state along with all related property, plant,
equipment, and employees. For offshore oil and gas sites located outside U.S. claimed territorial waters, see item
211e below.
211. Foreign — Except as noted below, do not include employees, land, and other property, plant, and equipment,
located outside of the United States on line 163 or elsewhere on the Schedule of Employment and Property, Plant,
and Equipment, By Location.
a. Employees normally located in the United States who are on a temporary duty assignment outside
of the country for one year or less should be reported in the U.S. state, territory, or possession
where they are normally located.
b. Employees normally located in the United States who are on a duty assignment outside of the country
for more than one year and carried on the payroll of the domestic U.S. affiliate should be reported on
line 163. Exclude these employees from the BE-15 report if they are carried on a foreign payroll.
c. Real estate located outside the United States that is owned by the U.S. affiliate and carried on its
books but which generates no revenues for, or reimbursements to, the U.S. affiliate should be
reported on line 163. Real estate located outside the United States that generates revenues for, or
reimbursements to, the U.S. affiliate, or that facilitates the foreign operations of the U.S. affiliate is a
foreign subsidiary and should not be consolidated on this BE-15 report.
d. Machinery and similar equipment located outside the United States that are owned by the domestic
U.S. affiliate and carried on its books should be reported on line 163. However, items that frequently
switches locations, such as aircraft, railroad rolling stock, ships of U.S. registry, or vehicles should
be reported as "Other property, plant, and equipment" on line 164.
e. Use the "foreign" line to report oil and gas sites that (1) are owned by U.S. affiliates; (2) are located
outside of U.S. claimed territorial waters; (3) are not incorporated in a foreign country; (4) are not
organized as a branch; and (5) do not otherwise have a physical presence in a foreign country as
evidenced by plant and equipment or employees located in a foreign country.
f. Use the category "foreign" to report communication channels that physically exist (i.e., are tangible) that
are (1) located outside of the United States, (2) owned by the U.S. affiliate, and (3) carried directly on the
U.S. affiliate’s book (i.e., not carried on the books of a foreign affiliate owned by the U.S. affiliate).
212. Other property, plant, and equipment — Use this line to report (1) items that frequently switch locations such
as aircraft, railroad rolling stock, ships of U.S. registry, and vehicles engaged in interstate transportation, (2) items
such as pipelines, fiber optic cable, power lines, etc., located in more than one state that cannot be allocated
among specific states, (3) satellites, undersea cable, and other communication channels that are not located in a
specific state, (4) property leased to others, except land or buildings, under operating leases, and (5) items owned
by an unincorporated U.S. affiliate’s foreign parent but which are in the U.S. affiliate’s possession in the United
States.
FORM BE-12(LF) (REV. 9/2007)

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Page 16

BE-12(LF), page 16, Pantone 349 Green, 10 and 100%

PART II – FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE – Continued
Section L — SCHEDULE OF EMPLOYMENT AND PROPERTY, PLANT, AND EQUIPMENT, BY LOCATION

PLEASE REVIEW THE INSTRUCTIONS ON PAGE 16.
Report all amounts in thousands of U.S. dollars.

State
code

LOCATION
155. TOTAL for each column
must equal sum of items
156 through 212

2700

156. Alabama

2701

157. Alaska
158. Arizona

(3)
Number

(2)

2702
2703

159. Arkansas

2704

160. California

2705

2
2
2

167. Idaho

2712

Bil.
6
$

2708

2711

Dols.

166. Hawaii

(6)
Thous.

162. Connecticut

2710

Mil.

165. Georgia

(5)
Bil.
5 $

2707

2709

The portion of column (5)
that is commercial property

2706

164. Florida

(4)
Number

Gross book value (historical cost)
of all land and other property,
plant, and equipment wherever
carried on balance sheet, FY 2007
closing balance. Must equal item
92 column (2) and item 104.

161. Colorado
163. Delaware

Number of employees
The portion
at the end of FY 2007 —
of employees in
Total must equal item column (3) that are
37, column (3) and item
manufacturing
89 column (1).
employees

2713

169. Indiana

2714

170. Iowa

2715

168. Illinois

171. Kansas

2716

172. Kentucky

2717

173. Louisiana

2718

174. Maine

2719

175. Maryland

2720

176. Massachusetts

2721

2722

177. Michigan
178. Minnesota

2723

179. Mississippi

2724

180. Missouri

2725

181. Montana

2726

182. Nebraska

2727

183. Nevada
184. New Hampshire

2728
2729

185. New Jersey

2730

186. New Mexico

2731

187. New York

2732

188. North Carolina

2733

189. North Dakota

2734

190. Ohio
191. Oklahoma

2735
2736

192. Oregon

2737

193. Pennsylvania

2738
2739

195. South Carolina

2740

196. South Dakota

2741

197. Tennessee

2742

199. Utah

2743
2744

200. Vermont

2745

201. Virginia

2746

202. Washington

2747

203. West Virginia

2748

204. Wisconsin

2749

205. Wyoming

2750

206. District of Columbia

2751

207. Puerto Rico

2752

208. Virgin Islands
209. U.S. offshore oil and gas
sites – See instruction 209
on page 16.
210. Other U.S. areas – includes
Guam, American Samoa,
and all other territories and
possessions not separately
listed
211. Foreign – See instruction
211 on page 16.
212. Other property, plant and
equipment – See
instruction 212 on page 16.
FORM BE-12(LF) (REV. 9/2007)

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2753

2
2
2
2
2
2
2
2
2

34
35
36
37
38
39
40

194. Rhode Island

198. Texas

44
45

2
2

48
49

2
2
2

11
43
52

2756
2

2754
2

2
2759

2758

71
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Mil.

Thous.

Dols.

PART III – INVESTMENT AND TRANSACTIONS BETWEEN U.S. AFFILIATE AND FOREIGN PARENT

Name of U.S. business enterprise shown
in item A on page 1 of this BE-12(LF)
Prepare a separate Part III for each ownership interest held by a foreign parent, at anytime during the fiscal year that ended
in calendar year 2007, in the U.S. affiliate named on page 1 of this BE-12. Such ownership interests are reported on page 3
(and, if applicable, continued on a separate sheet). If a foreign parent held both direct and indirect ownership interests in this
U.S. affiliate, prepare one Part III to report the direct interest and a separate Part III to report the indirect interest. A Part III
must also be prepared for foreign parent ownership interests disposed of in their entirety during the year.
Use this Part III to report the foreign parent with the largest direct voting interest at year-end. Use photocopies of this
Part III to report all additional direct and indirect voting interests, if any, held by foreign parents in this U.S. affiliate.
If more than one Part III is filed, do not duplicate positions in, or transactions with, the U.S. affiliate.
Section A – IDENTIFICATION OF FOREIGN PARENT AND ULTIMATE BENEFICIAL OWNER
213. Number of Part III’s filed
3010 1
by the U.S. affiliate – If
there is only one, enter "1."

BEA USE ONLY
Control number

214. What is the name of the foreign parent in this Part III? A foreign parent is the FIRST person or entity outside
the U.S. in a chain ownership that has a 10 percent or more voting interest (direct or indirect) in this U.S. affiliate.
See examples 1 and 2 near the bottom of page 4 for diagrams that illustrate foreign parent.
3011

Name of foreign parent
215. For the foreign parent named in item 214 above, this Part III is being used to report – Mark (X) one
.........................

3012

a direct interest in the U.S. affiliate (as reported in items 12).
See example 1 on page 4 for an illustration of a direct interest.

b. . . . . . . . . . . . . . . . . . . . . . . . . .

3013

an indirect interest in the U.S. affiliate (as reported in item 13).
See example 2 on page 4 for an illustration of an indirect interest.

216. If item 215a is marked –
Give percent of –

Close FY 2007 Close FY 2006
(1)

(2)

a. voting interest owned . . . . . . . . . .

3014

b. equity interest owned . . . . . . . . . .

3015

.
2

"Voting interest" and "equity interest" are
defined in instruction xx on page xx at the
back of this form. If the U.S. affiliate is a
partnership or Limited Liability Company also
see instructions xx and xx on pages xx and xx
% at the back of this form.
NOTE – Sum of item 216a, columns 1 and 2 of all
% Part III’s must equal the sum of item 12.

217. Country in which foreign parent named in item 214 –
a. is incorporated or organized, if a
business enterprise, or is a
resident, if an individual . . . . . . . .

BEA USE ONLY
3016 1

b. is located, if a business
enterprise and the country is
different from that in item 217a . . .

3017 1

218. Enter the industry code, of the foreign parent named in item 214, from the list of codes at the bottom
of this page that best describes the PRIMARY activity of the SINGLE entity named as the foreign parent.
DO NOT base the code on the world-wide sales of all consolidated subsidiaries of the foreign parent.

3018 1

FOREIGN PARENT AND UBO INDUSTRY CODES
Note: "ISI codes" are International Surveys Industry codes, as given in the Guide to Industry
and Foreign Trade Classifications for International Surveys, 2007.
16 Real estate (ISI code 5310)

01 Government and government-owned or
-sponsored enterprise, or quasi-government
organization or agency

17 Information (ISI codes 5111–5191)

02 Pension fund — Government run

18 Professional, scientific, and technical services
(ISI codes 5411–5419)

03 Pension fund — Privately run
04 Estate, trust, or nonprofit organization (that
part of ISI code 5252 that is estates and trusts)
05 Individual
Private business enterprise, investment
organization, or group engaged in:

19 Other services (ISI codes 1150, 2132, 2133, 5321,
5329, and 5611–8130)
Manufacturing, including fabricating,
assembling, and processing of goods:
20 Food (ISI codes 3111–3119)
21 Beverages and tobacco products (ISI codes 3121 and 3122)

06 Insurance (ISI codes 5242, 5243, 5249)

22 Pharmaceuticals and medicine (ISI code 3254)

07 Agriculture, forestry, fishing and hunting
(ISI codes 1110–1140)
08 Mining (ISI codes 2111–2127)

23 Other chemicals (ISI codes 3251–3259, except 3254)

09 Construction (ISI codes 2360–2380)

24 Nonmetallic mineral products (ISI codes 3271–3279)
25 Primary and fabricated metal products
(ISI codes 3311–3329)

10 Transportation and warehousing (ISI codes 4810–4939)

26 Computer and electronic products (ISI codes 3341–3346)

11 Utilities (ISI codes 2211–2213)

27 Machinery manufacturing (ISI codes 3331–3339)

12 Wholesale and retail trade (ISI codes 4231–4251
and 4410–4540)

28 Electrical equipment, appliances and
components (ISI codes 3351–3359)

13 Banking, including bank holding companies
(ISI codes 5221 and 5229)

29 Motor vehicles and parts (ISI codes 3361–3363)

14 Holding companies, excluding bank holding
companies (ISI codes 5512 and 5513)
15 Other finance (ISI codes 5223, 5224, 5231, 5238, that
part of ISI code 5252 that is not estates and trusts,
and ISI code 5331)
FORM BE-12(LF) (REV. 9/2007)

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30 Other transportation equipment (ISI codes 3364–3369)
31 Other manufacturing (ISI codes 3130–3231, 3261, 3262,
3370–3399)
32 Petroleum manufacturing, including integrated petroleum
and petroleum refining without extraction (ISI codes
3242–3244)
Page 18

BE-12(LF), page 18, Pantone 349 Green, 10% and 100%

PART III – INVESTMENT AND TRANSACTIONS BETWEEN U.S. AFFILIATE AND FOREIGN PARENT – Continued
Section A – IDENTIFICATION OF FOREIGN PARENT AND ULTIMATE BENEFICIAL OWNER – Continued

Name, Country, and Industry Code of Ultimate Beneficial Owner (UBO)
Furnish the name, country, and industry code of the UBO. The UBO is that person or
entity, proceeding up the ownership chain beginning with and including the foreign parent,
that is not more than 50 percent owned or controlled by another person or entity. See
instruction II.O. on page xx for the complete definition of UBO.
See the diagrams at the bottom of this page for examples of the UBO.
219. Is the foreign parent named in item 214 also the UBO? If the foreign parent is owned or controlled
more than 50 percent by another person or entity, then the foreign parent is NOT the UBO.
3019 1
1

1
2

Yes – (example 1 below) – Skip to 222
No – (examples 2A and 2B below) – Continue with 220

220. Enter the name of the UBO of the foreign parent. If the UBO is an individual, or an associated
group of individuals, enter "individual." See instruction II.D. on page xx for the definition of associated
group. Identifying the UBO as "bearer shares" is not an acceptable response.
3021

221. Enter country of UBO. For individuals, see instruction x on page x.

BEA USE ONLY
3022

222. Enter the industry code of the UBO from the list of codes at the bottom of page 18. NOTE – The UBO
industry code is based on the consolidated world-wide activities of all majority-owned subsidiaries of the
UBO. Select the industry code that best reflects the consolidated world-wide sales of all majority-owned
subsidiaries of the UBO.
3023

DO NOT USE CODE 14 UNLESS YOU RECEIVE PERMISSION FROM BEA.
Code "14" (holding company) is normally NOT a valid UBO industry code.
PLEASE CONTINUE WITH QUESTION 223 ON PAGE 20
EXAMPLES OF THE ULTIMATE BENEFICIAL OWNER (UBO)

Example 1 – The UBO and Foreign Parent are the same foreign company
Foreign Company X

The UBO and foreign parent are the
same if the foreign parent is NOT
more than 50% owned or controlled
by another person or entity.

1 to 50%
Foreign Parent = UBO

Foreign
United States

U.S. affiliate A

Examples 2A and 2B – The Foreign Parent is NOT the UBO
A. The UBO is a foreign person or entity
Foreign Company X
(UBO)

Foreign company Y is the foreign
parent, foreign company X is the
UBO. The foreign parent is not the
UBO if the foreign parent is more
than 50% owned or controlled by
another person or entity.

>50 Percent
Foreign Company Y
(Foreign Parent)

Foreign
United States

U.S. affiliate A

B. The UBO is a U.S. person or entity
Foreign company Z is the
foreign parent. U.S. company C
is the UBO.

Foreign Company Z
(Foreign Parent)
>50 Percent
Foreign
United States
U.S. affiliate B

U.S. company C
(UBO)

NOTE: Arrows connecting boxes represent direction of ownership
FORM BE-12(LF) (REV. 9/2007)

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Page 19

BE-12(LF), Page 19, Pantone 349 Green, 10% and 100%

PART III – INVESTMENT AND TRANSACTIONS BETWEEN U.S. AFFILIATE AND FOREIGN PARENT – Continued

NOTE

▼

Report all amounts in thousands of U.S. dollars.
Data reported in Sections B, C, and D, must be for the fully consolidated U.S. affiliate. The consolidation
rules are found on page xx at the back of this form.
223. Copy your answer from item 215 on page 18 to the appropriate box below and
follow the applicable instructions.
a.
b.

A direct interest – Complete all items on Part III and then continue with Part IV
on page 22. Do not duplicate data reported on other Part IIIs.

An indirect interest – Complete ONLY items 224, 225, and 226 on Part III and
then continue with Part IV on page 22. Do not duplicate data reported on other
Part IIIs.

Section B – INTERCOMPANY BALANCE, INTEREST, DIVIDENDS, AND DISTRIBUTED EARNINGS
BETWEEN THE U.S. AFFILIATE AND THE FOREIGN PARENT NAMED IN ITEM 214
Report all current and long-term intercompany accounts, interest, and dividends or distributed earnings
between the U.S. affiliate and the foreign parent named in item 214.
Derivatives Contracts – Exclude the value of outstanding financial derivatives contracts and any payments
or receipts resulting from the settlement of those contracts. For example, the settlements of interest rate
derivatives should NOT be reported as interest or as another type of transaction on this form. Derivatives
contracts are covered by the Treasury International Capital (TIC) Form D, Report of Holdings of, and
Transactions in, Financial Derivatives Contracts with Foreign Residents.
If leases between the U.S. affiliate and the foreign parent or between the U.S. affiliate and the FAFPs are
capitalized, then the outstanding capitalized value should be reported in items 224 and 225 as an
intercompany balance. Lease payments should be disaggregated into the amounts that are (i) a reduction in
an intercompany balance, to be reported in items 224 or 225, and (ii) interest, to be reported in item 226.
LIABILITIES AND RECEIVABLES
What were the balances owed directly to, and due directly from, the
foreign parent and FAFPs?

BALANCE
FY 2007

• Do NOT net liabilities against receivables.

FY 2006

(1)
Bil.

Report amounts according to the books of the U.S. affiliate.
224. Liabilities owed directly TO the foreign parent named in
item 214 by the U.S. affiliate – Current and long-term

3056

225. Receivables due to the U.S. affiliate directly FROM the
foreign parent named in item 214 – Current and long-term.
Include certificates of deposit and other deposits of the U.S.
affiliate (that would be included in cash on your balance sheet)
held by the foreign parent. See note in item 4 on page 5.

3057

Mil.

(2)

Thous. Dols. Bil.

Mil.

Thous. Dols.

INTEREST
What were the interest payments and receipts between the U.S. affiliate and the foreign parent?
• Include interest on capital leases.
• Do NOT net payments against receipts.
Payments or credits by U.S. affiliate to
foreign parent
Gross payments (before
deduction of U.S. tax
withheld)
(1)
Bil.

226. Interest

3076

Mil.

Receipts by or credits to U.S. affiliate from
foreign parent
Gross receipt (before
deduction of foreign tax
withheld)
(1)

U.S. tax withheld
(2)

Thous. Dols. Bil.

Mil.

Thous. Dols. Bil.

Mil.

Foreign tax withheld
(2)

Thous. Dols. Bil.

Mil.

Thous. Dols.

Dividends or Distributed Earnings
Report dividends as of the date they were declared or paid, GROSS of any U.S. tax withheld. Any subsequent
settlement of dividends declared but not paid SHOULD NOT be reported a second time, but should be reflected
only as a reduction in item 224.
• Exclude stock and liquidating dividends. Report liquidating dividends in item 230.
Report gross amounts of earnings distributed by unincorporated U.S. affiliates, whether out of current or past
earnings.
Payments or credits by U.S. affiliate to
foreign parent

• INCORPORATED U.S. AFFILIATE
227. Dividends — On common and preferred stock, excluding
stock and liquidating dividends
• INCORPORATED U.S. AFFILIATE
228. Distributed earnings
FORM BE-12(LF) (REV. 9/2007)

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Gross receipt (before
deduction of U.S. tax
withheld)
(1)
Bil.
3074

3075

Mil.

U.S. tax withheld
(2)

Thous. Dols. Bil.

Mil.

Thous. Dols.

Page 20

BE-12(LF), Page 20, Pantone 349 Green, 10% and 100%

PART III – INVESTMENT AND TRANSACTIONS BETWEEN U.S. AFFILIATE AND FOREIGN PARENT – Continued
Report all amounts in thousands of U.S. dollars.
Section C – CHANGES IN EQUITY HOLDINGS IN THE U.S. AFFILIATE DURING
THE YEAR BY THE FOREIGN PARENT NAMED IN ITEM 214
Entries in Section C are necessary to identify the amount and cause of any changes in equity holdings
by the foreign parent in the U.S. affiliate during the year.
Report the transactions (i.e., market) value of consideration given or received for increases or
decreases in the foreign parent’s equity holdings in the U.S. affiliate.
FOR TRANSACTIONS BETWEEN FOREIGN PARENT AND U.S. AFFILIATE
229. Increase in equity interest
Include:
• purchases of capital stock by the foreign parent from the U.S. affiliate;
• contributions of equity by the foreign parent that did not result from the issuance of stock
to foreign parent by the U.S. affiliate;
• capitalization of intercompany debt (report the amount of debt converted to equity as the transaction value of the
equity increase in item 229) and adjust the debt balance as appropriate in item 224.
Exclude changes caused by:
• carrying net income to the equity account;
• the effect of treasury stock transactions with persons other than the foreign parent;
• reorganizations in capital structure that do not affect total equity.

Bil.

Amount
(1)
Mil. Thous. Dols.

1
3065

230. Decrease in equity interest
Include:
• sales of capital stock by the foreign parent to the U.S. affiliate;
• returns of contributed equity capital to the foreign parent;
• liquidating dividends;
• distributions to the foreign parent following total liquidation of the U.S. affiliate.
Exclude changes caused by:
• carrying net losses to the equity account;
• payment of stock or cash dividends (other than liquidating dividends);
• the distribution of earnings during the period;
• the effect of treasury stock transactions with entities other than the foreign parent;
• reorganizations in capital structure that do not affect total equity.

1
3066

FOR TRANSACTIONS BETWEEN FOREIGN PARENT AND AN ENTITY OTHER THAN U.S. AFFILIATE
What is the transaction value of the ACQUISITION of an equity interest in
the U.S. affiliate by the foreign parent:

231. From a U.S. entity other than the U.S. affiliate?

3067

232. From all foreign entities?

3068

$
1

What is the transaction value of the SALE of an equity interest in the U.S.
affiliate by the foreign parent:

233. To U.S. entities other than the U.S. affiliate?

3069

$
1

234. To all foreign entities?

3070

What is the total transaction value of the change in the foreign parent’s
equity interest in the U.S. affiliate?
1

235. This item should equal the sum of items 229, 231, and 233 MINUS the sum of items
230, 232, and 234.
For items 231 through 234 what are the amounts by which
the transactions values reported in those items:

3071

For sale or termination of
operations items
232 and 234
(1)
(2)
Mil. Thous. Dols. Bil. Mil. Thous. Dols.

For acquisition items
231 and 232
Bil.

234. Exceed the value carried on the books of the U.S. affiliate?
237. Are less than the value carried on the books of the U.S. affiliate?

3090

3091

Section D — FOREIGN PARENT’S EQUITY IN U.S. AFFILIATE’S NET INCOME, CERTAIN REALIZED AND UNREALIZED
GAINS (LOSSES), AND THE CHANGE IN ALL OTHER COMPONENTS OF ACCUMULATED OTHER COMPREHENSIVE
INCOME (LOSS)
Amount
(1)
Based on the foreign parent’s direct equity in the U.S. affiliate during FY 2007, enter —
238. Foreign parent’s direct equity in U.S. affiliate’s net income (loss) after provision for
U.S. Federal, State, and local income taxes — Enter the foreign parent’s share of item 68.
239. Foreign parent’s share of certain realized and unrealized gains (losses) included in
net income — Enter the foreign parent’s share of item 61.
240. Foreign parent’s share of U.S. Federal, State, and local income taxes that are taxes
on certain realized and unrealized gains (losses) included in net income — Enter the
portion of item 65 that is taxes on item 238.
241. Foreign parent’s share of the change during fiscal year 2007 in the accumulated
other comprehensive income (loss) balance (excluding the translation adjustment
component) reported on line 56b (all other components) of the balance sheet.
FORM BE-12(LF) (REV. 9/2007)

Base prints black

Bil.

Mil.

Thous. Dols.

1
3085

$
1

3086
1

3087
1

3088

Page 21

BE-12(LF), Page 21, Pantone Green 349, 10% and 100%

PART IV – BALANCES AND INTEREST BETWEEN U.S. AFFILIATE, AS CONSOLIDATED,
AND FOREIGN AFFILIATES OF THE FOREIGN PARENT (FAFPS)
242.

Does this consolidated U.S. affiliate have accounts or direct transactions with foreign affiliates of the foreign parent
(FAFPs)? See definition of FAFP and example below.
1014 1
1

1
2

Yes – Complete the rest of Part IV
No – Do not complete Part IV

Foreign affiliate of a foreign parent means, with reference to a given U.S. affiliate, any member of the affiliated foreign
parent group owning the U.S. affiliate that is not a foreign parent of the U.S. affiliate.
Example
Foreign Company X
(Foreign affiliate of the foreign parent)
>50 percent

>50 percent

Foreign Parent

Foreign company Y
(Foreign affiliate of
the foreign parent)

Foreign companies X and Y are
"foreign affiliates of the foreign
parent." Majority owners of the
foreign parent are foreign affiliates
of the foreign parent.
Majority-owned subsidiaries of
these majority owners also are
foreign affiliates of the foreign
parent.

Foreign
United States
U.S. affiliate
NOTE: Arrows connecting boxes represent direction of ownership
Complete the following section if item 242 above is answered "Yes."
Report all current and long-term intercompany accounts and transactions between the U.S. affiliate and the foreign affiliates, of the
foreign parent (FAFPs).
Derivatives Contracts – Exclude the value of outstanding financial derivatives contracts and any payments or receipts resulting
from the settlement of those contracts. For example, the settlements of interest rate derivatives should NOT be reported as interest
or as another type of transaction on this form. Derivatives contracts are covered by the Treasury International Capital (TIC) Form D,
Report of Holdings of, and Transactions in, Financial Derivatives Contracts with Foreign Residents.
If leases between the U.S. affiliate and the foreign parent are capitalized, then the outstanding capitalized value should be reported
as an intercompany liability or receivable balance. Lease payments should be disaggregated into the amounts that are (i) a
reduction in an intercompany liability or receivable balance and (ii) interest.
What were the balances with the FAFPs at the end of the year, by country? If more rows are needed in order to list all
countries, use additional sheets as necessary. A photocopy of Page 22 may be used for this purpose.
Current and long-term liabilities or receivables

Country of foreign affiliate of
foreign parent
Enter amounts of $2,000,000.00 or greater for
all individual countries.
Section A — U.S. AFFILIATE’S
LIABILITIES AND
PAYMENTS TO FAFP
243. Canada

BEA USE ONLY

Bil.
1

100

4101

1
4103

246. Japan

4104

Thous. Dols.

319
1

247. Other countries — Specify

Mil.

327

4102

245. Netherlands

Close FY 2006

(3)
(2)
Liabilities of U.S. affiliate TO FAFP
Mil. Thous. Dols. Bil. Mil. Thous. Dols. Bil.

(1)

244. United Kingdom

Close FY 2007

Interest, including
interest on capital leases
(before deduction of U.S.
tax withheld)
(4)
Paid/Accrued

614

4105

248.

4106

249.

4107

250.

4108

251.

4109

252. Unallocated by country — Sum of
amounts for each country for which
each entry is less than $2,000,000.00.

4110

253. TOTAL — Sum of items 243
through 252

4149

709
1

Section B — U.S. AFFILIATE’S
RECEIVABLES AND
RECEIPTS FROM FAFP

$
Receivables of U.S. affiliate FROM FAFP
NOTE — Include certificates of deposit and other
deposits of the U.S. affiliate held by the FAFP.

Bil.
1

254. Canada

4153

258.

4154

259.

4155

260.

4156

261.

4157

262.

4158

263. Unallocated by country — Sum of
amounts for each country for which
each entry is less than $2,000,000.00.

264. TOTAL — Sum of items 277
through 289

FORM BE-12(LF) (REV. 9/2007)

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614

4154

709
1

4199

Thous. Dols.

319
1

Other countries — Specify

Mil.

327
1

257. Japan

Thous. Dols. Bil.

100

4151
4152

Mil.

4150

256. Netherlands

Thous. Dols. Bil.

Interest received/accrued
(before deduction of
foreign tax withheld)

255. United Kingdom

Mil.

$
Page 22

BE-12(LF), Page 22, Pantone 349 Green, 10% and 100%

Page 23

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BE-12(LF), page 23, Pantone 349 Green, 10%

BUREAU OF ECONOMIC ANALYSIS

5133

5132

5131

5130

5129

5128

5127

5126

5125

5124

5123

5122

5121

5120

5119

5118

5117

5116

5115

5114

5113

5112

5111

(2)

(1)

Name of each U.S. affiliate consolidated (as represented in item 7, Part I)

BEA USE ONLY

–

(3)

Employer Identification Number used
by U.S. affiliate listed in column (2) to
file income and payroll taxes

Supplement A must be completed by a reporting affiliate that consolidates financial and operating data of any other U.S. affiliate(s). The number of U.S. affiliates
listed below plus the reporting U.S. affiliate must agree with item 7, Part I of Form BE-12(LF). Continue listing onto as many additional copied pages as necessary.

NOTE – If you filed a Supplement A or a computer printout of Supplement A with your 2006 BE-15 report, in lieu of completing a new Supplement A, you
may substitute a copy of that Supplement A or computer printout that has been updated to show any additions, deletions, or other changes.

LIST OF ALL U.S. AFFILIATES FULLY CONSOLIDATED INTO THE REPORTING U.S. AFFILIATE

BE-12(LF) Supplement A (2007)

FORM
(REV. 9/2007)

U.S. DEPARTMENT OF COMMERCE

BEA USE ONLY

(4)

Name of U.S. affiliate which holds the direct ownership
interest in the U.S. affiliate listed in column (2)

5110

Page number

Primary Employer Identification Number as shown in item 3, Part I of BE-12(LF)

Name of U.S. affiliate as shown on page 1 of BE-12(LF)

Percentage of direct voting
ownership that the U.S. affiliate
named in column (4) holds in the
U.S. affiliate named in column (2). –
Enter percentage to nearest tenth.
(5)

–

OMB No. 0608-0042: Approval Expires xx/xx/xxxx

FORM BE-12(LF) (REV. 9/2007)

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Page 24

BE-12(LF), page 24, Pantone 349 Green, 10%

5159

5158

5157

5156

5155

5154

5153

5152

5151

5150

5149

5148

5147

5146

5145

5144

5143

5142

5141

5140

5139

5138

5137

5136

5135

5134

(2)

(1)

Name of each U.S. affiliate consolidated (as represented in item 7, Part I)

BEA USE ONLY

–

(3)

Employer Identification Number used
by U.S. affiliate listed in column (2) to
file income and payroll taxes

BE-12(LF) Supplement A (2007) – LIST OF ALL U.S. AFFILIATES FULLY CONSOLIDATED INTO THE REPORTING U.S. AFFILIATE – Continued

(4)

Name of U.S. affiliate that holds the direct ownership
interest in the U.S. affiliate listed in column (2)

Page number

Percentage of direct voting
ownership that the U.S. affiliate
named in column (4) holds in the
U.S. affiliate named in column (2). –
Enter percentage to nearest tenth.
(5)

Page 25

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BE-12(LF), page 25, Pantone 349 Green, 10%

6221

6220

6219

6218

6217

6216

6215

6214

6213

6212
6

6211

(2)

(1)

Name of each U.S. affiliate in which a direct interest
is held but that is not listed in Supplement A

BEA USE ONLY

(3)

Yes
No
2

No
1

Yes
2

No
2

Yes

No
1

Yes
2

No
2

Yes

No
1

Yes
2

No
1

Yes
2

No
2

Yes

(4)

Has each
affiliate been
notified of
obligation to file?
Mark (X) one

–

(5)

Employer Identification Number
used by U.S. affiliate listed in
column (2) to file income and
payroll taxes

Page number

Percentage of direct voting
ownership interest that the fully
consolidated U.S. affiliate named
in item A on page 1 of this Form
BE-12(LF), holds in the U.S.
affiliate named in column (2). –
Enter percentage to nearest tenth.
(6)

OMB No. 0608-0042: Approval Expires xx/xx/xxxx
Name of U.S. affiliate as shown in item A on page 1 of BE-12(LF)

Address of each U.S. affiliate listed in column (2)
Give number, street, city, State, and ZIP Code

Supplement B must be completed by a reporting affiliate which files a BE-12(SF) and has a direct ownership interest in a U.S. affiliate(s) which is (are) not fully consolidated. The number of
U.S. affiliates listed below must agree with item 8, Part I, of BE-12(SF). Continue listing onto as many additional copied pages as necessary.

NOTE – If you filed a Supplement B or a computer printout of Supplement B with your 2006 BE-15 report, in lieu of completing a new Supplement B, you may
substitute a copy of that Supplement B or computer printout that has been updated to show any additions, deletions, or other changes.

U.S. DEPARTMENT OF COMMERCE
BE-12(LF) Supplement B (2007)
BUREAU OF ECONOMIC ANALYSIS
LIST OF ALL U.S. AFFILIATES IN WHICH THE REPORTING AFFILIATE (AS CONSOLIDATED) HAS A DIRECT
OWNERSHIP INTEREST BUT WHICH ARE NOT FULLY CONSOLIDATED

FORM
(REV. 9/2007)

FORM BE-12(LF) (REV. 9/2007)

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Page 16

BE-12(LF), page 26, Pantone 349 Green, 10%

6234

6233

6232

6231

6230

6229

6228

6227

6226

6225

6224

6223

6222

(2)

(1)

Name of each U.S. affiliate in which a direct interest
is held but which is not listed in Supplement A

BEA USE ONLY

BE-12(LF) Supplement B (2007) – LIST OF U.S. AFFILIATES – Continued

(3)

Address of each U.S. affiliate listed in column (2)
Give number, street, city, State, and ZIP Code

Yes

No
1

Yes
2

No
1

Yes
2

No
2

Yes

No
1

Yes
2

No
1

Yes
2

No
1

Yes
2

No
2

Yes

(4)

Has each
affiliate been
notified of
obligation to file?
Mark (X) one

–

(5)

Employer Identification Number
used by U.S. affiliate listed in
column (2) to file income and
payroll taxes

Page number

Percentage of direct voting
ownership interest that the fully
consolidated U.S. affiliate named
in item A on page 1 of this Form
BE-12(SF), holds in the U.S.
affiliate named in column (2). –
Enter percentage to nearest tenth.
(6)

File Type	application/pdf
File Modified	2007-09-28
File Created	2007-09-27