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pdfFORM BE-15A (REV.12/2008)
OMB No. 0608-0034: Approval Expires xx/xx/20xx
BEA Identification Number
MANDATORY — CONFIDENTIAL
2008 ANNUAL SURVEY OF FOREIGN DIRECT INVESTMENT
IN THE UNITED STATES
FORM BE-15A
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, 2009
MAIL
REPORTS
TO:
U.S. Department of Commerce
Bureau of Economic Analysis
BE-49(A)
Washington, DC 20230
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
OR
ELECTRONIC FILING:
DRAFT
1002
Name of U.S. affiliate
0
1010
c/o (care of)
0
1003
Street or P.O. Box
0
1004
City
0
1005
Zip Code
0
www.bea.gov/efile
0998
OR
State
0
Foreign Postal Code
0
ASSISTANCE
OR
FAX REPORTS TO: (202) 606-1905*
*See the NOTE at the bottom of this page if you plan to fax
your report to BEA.
Email:
Telephone:
Copies of blank forms:
Definitions of key terms:
BE12/[email protected]
(202) 606-5577
www.bea.gov/fdi
See pages xx and xx.
Who must file BE-15A – Form BE-15A must be filed for a majority-owned U.S. affiliate with total assets, sales or gross operating revenues, or
net income greater than $275 million (positive or negative). For more information on filing requirements, see instruction xx on page xx. If you
do not meet these filing criteria, see instruction xx starting on page xx to determine which form to file.
MANDATORY
CONFIDENTIALITY
PENALTIES
This survey is being conducted under the International Investment and Trade in Services Survey Act (P.L. 94472, 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 xx
for more details.
PERSON TO CONSULT CONCERNING QUESTIONS
ABOUT THIS REPORT—Enter name and address
1000
Name
0
1029
Address
0
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, in accordance with instruction xx
on page xx, estimates may have been provided.
1030
0
1031
Authorized official’s signature
Date
0
1001
Telephone number
0
Area code
Number
Extension
0990
Print or type name
0
0991 Print or type title
0
0999
FAX number
0
Area code
Number
Extension
0992
Telephone number
0
xxxx FAX number
0
May FAX and/or email be used in correspondence between your enterprise and BEA, including FAX’ed reports, and/or to discuss questions relating to this survey that may contain confidential information about your company?
NOTE: The Internet and telephone systems are not secure means of transmitting confidential information unless it is encrypted. If you choose
to communicate with BEA via FAX or electronic mail, BEA cannot guarantee the security of the information during transmission, but will treat
information we receive as confidential in accordance with Section 5(c) of the International Investment and Trade in Services Survey Act.
1027
Email:
1
1
2
Yes (If yes, please print your email address.)
No
1
1
Yes
1
2
No
1
1032
FAX:
Email address (Please print)
0
1028
PLEASE CONTINUE ON PAGE 2
PART I—IDENTIFICATION OF U.S. AFFILIATE
IMPORTANT
Please review the Instructions starting on page xx before completing this form. Insurance and real estate companies see Special Instructions starting on page xx.
1.
•
Accounting principles – If feasible use U.S. Generally Accepted Accounting Principles to complete Form BE-15 unless you are 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 2008 fiscal year – The affiliate’s financial reporting year that had an ending date in calendar year 2008.
•
Consolidated reporting – A U.S. affiliate must file on a fully consolidated domestic U.S. basis, including in the consolidation ALL
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 xx 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:
Bil.
Mil.
Thous.
Dols.
$
1
335
000
Which 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 U.S. Generally Accepted Accounting
Principles (U.S. GAAP).
1399
1
1
U.S. Generally Accepted Accounting Principles
1
2
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.
3
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.
1
2.
1
Consolidated reporting by the U.S. affiliate – Is more than 50 percent of the voting interest in this U.S. affiliate owned by another
U.S. affiliate of your foreign parent (see the diagram below for assistance in answering this question)?
1400
1
1
Yes
If "Yes" – Do not complete this report unless exception xx described in the consolidation rules on page xx applies. If
this exception does not apply, please forward this BE-15 survey packet to the U.S. business enterprise owning your
company more than 50 percent, and notify BEA of the action taken by filing a BE-15 Claim for Exemption with item
2(b) completed on page 3 of that form. The BE-15 Claim for Exemption can be downloaded from our web site at:
www.bea.gov/fdi
1
2
No
If “No” - Complete this report in accordance with the consolidation rules on page xx.
CONSOLIDATION OF U.S. AFFILIATES
NOTE: Arrows connecting
boxes represent direction of
ownership
Foreign Parent
Foreign
10 to 100 percent
United States
U.S. affiliate A
U.S. affiliate B should be consolidated on
the BE-15 report for U.S. affiliate A
because U.S. affiliate B is more than 50 percent owned by U.S. affiliate A.
>50 percent
U.S. affiliate B
3.
Enter Employer Identification Number(s) used by the U.S. affiliate to file income and payroll taxes.
Primary
1006 1
Other
-
FORM BE-15A (REV. 12/2008)
2
-
Page 2
PART I—IDENTIFICATION OF U.S. AFFILIATE
4.
REPORTING PERIOD—Reporting period instructions are found in instruction x starting on page xx. If there was a change in fiscal year,
please review instruction xx on page xx.
Month
This U.S. affiliate’s financial reporting year ended in calendar year 2008 on
1007
Day
1
Year
2008
Example—If the financial reporting year ended on March 31, report for the 12-month period ended March 31, 2008.
NOTE – Affiliates with a fiscal year that ends within the first week of January 2009 are considered to have a 2008 fiscal year and should
report December 31, 2008 as their 2008 fiscal year end.
5.
Did the U.S. business enterprise become a U.S. affiliate during its fiscal year that ended in calendar year 2008?
1008
1
1
Yes
1
2
No
If "Yes" – Enter date U.S. business enterprise became a U.S. affiliate and see instruction x on page xx.
Month
1009
Day
Year
1
NOTE – For a U.S. business enterprise that became a U.S. affiliate during its fiscal year that ended in calendar year 2008, leave the close
FY 2007 data columns blank.
6.
Form of organization of U.S. affiliate — Mark (X) one
1011
1
1
Incorporated in U.S.
Reporting rules for unincorporated affiliates are found in instruction x on page xx.
7.
1
2
U.S. partnership — Reporting rules for partnerships are found in instruction x on page xx.
1
3
U.S. branch of a foreign person
1
4
Limited Liability Company (LLC) — Reporting rules for LLCs are found in instruction x on page xx.
1
5
Real property not in 1–4 above — Reporting rules for real estate are found in instruction x starting on page xx.
1
6
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
1
7
Other — Specify
Does this U.S. affiliate own any foreign business enterprises or operations (see the diagram below for assistance in answering
this question)?
1014
1
1
Yes
1
2
No
If "Yes" — DO NOT consolidate foreign business enterprises or 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 x on page xx.
U.S. Affiliate
U.S.
Foreign
8.
Foreign business
enterprises or
operations owned
by the U.S. affiliate
Do not consolidate
foreign business
enterprises or foreign
operations owned by the
U.S. affiliate
NOTE: Arrows connecting
boxes represent direction of
ownership
U.S. affiliates fully consolidated in this report — U.S. affiliates that are more than 50-percent foreign-owned must be fully consolidated
in this report, except as noted in the consolidation rules on page xx.
Enter the number of U.S. affiliates consolidated in this report in the box below. Hereinafter they are considered to be one U.S. affiliate. If
the report is for a single U.S. affiliate, enter "1" in the box below. Exclude from the consolidation all foreign business enterprises or
operations owned by this U.S. affiliate.
1
1012
Number — If number is greater than one, complete the Supplement A on page xx.
FORM BE-15A (REV. 12/2008)
Page 3
PART I—IDENTIFICATION OF U.S. AFFILIATE—Continued
9.
U.S. affiliates NOT fully consolidated — See instruction x 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
method of accounting, and must notify the unconsolidated U.S. affiliates of their obligation to file a BE-15 in their own names
(see page x to determine the appropriate form for these affiliates to file).
1
1013
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
Yes
1
2
No
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 2008?
1016
1
1
Yes
1
2
No
Ownership — Enter percent of ownership in this U.S. affiliate, to a tenth of one percent, based on voting and equity interests (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. The country of foreign parent is the country of incorporation or organization if the parent
is a business enterprise, or of residence if the parent is an individual. For individuals, see instruction xx on page xx.
Voting interest
Country of
foreign parent
Name of each direct owner
Close FY 2008
(1)
BEA
USE
ONLY
Equity interest
(if different from voting interest)
Close FY 2007
(2)
Close FY 2008
(3)
Close FY 2007
(4)
Ownership held directly by foreign parent(s) of this affiliate—see example 1 below.
Enter name and country of each foreign parent with direct ownership—if more than 2, continue on separate sheet.
12.
1017
13.
1018
1
.
%
2
.
%
3
.
%
4
.
%
5
1
.
%
2
.
%
3
.
%
4
.
%
5
Ownership held indirectly by foreign parents of this U.S. affiliate through another U.S. affiliate—see example 2 below.
Enter name of each U.S. affiliate that owns this affiliate and the country of the foreign parent—if more than 2, continue on separate sheet.
14.
1063
15.
1064
16a.
All other U.S. persons (do not list names)
1061
16b.
All other foreign persons (do not list names)
1062
1
.
%
2
.
%
3
.
%
4
.
%
5
1
.
%
2
.
%
3
.
%
4
.
%
5
1
.
%
2
.
%
3
.
%
4
.
%
5
1
.
%
2
.
%
3
.
%
4
.
%
5
TOTAL of directly held ownership interests—
Sum of items 12 through 16b.
100.0%
100.0%
100.0%
100.0%
EXAMPLES OF DIRECT AND INDIRECT FOREIGN OWNERSHIP
Example 1 – Ownership held directly by a foreign parent
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
Example 2 – Ownership held indirectly by a foreign parent
through another U.S. affiliate
Foreign company X
Foreign parent
Foreign
Foreign company Y
(Foreign parent)
United States
10 to 100 percent
U.S. affiliate A
10 to 100 percent
U.S. affiliate B is indirectly owned by the
foreign parent through U.S. affiliate A.
U.S. affiliate A has a direct ownership
interest in U.S. affiliate B.
United States
U.S. affiliate
10 to 100 percent
U.S. affiliate B
NOTE: Arrows connecting boxes represent direction of ownership
FORM BE-15A (REV. 12/2008)
Page 4
PART I—IDENTIFICATION OF U.S. AFFILIATE—Continued
17. Enter the name and industry code of the foreign parent. If there is more than one foreign parent, list each and its industry code on a
separate sheet.
17a.
Enter name of foreign parent. If the foreign parent is an individual enter "individual."
3011
17b.
0
Enter the foreign parent industry code from the list of codes on page 6 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. If the foreign parent is an individual, enter code “05.”
1
3018
18. For each foreign parent, furnish the name, country and industry code of the ultimate beneficial owner (UBO) - see UBO diagrams below.
If there is more than one foreign parent, list each on a separate sheet and give the name of its UBO, and the UBO’s country and industry
codes. 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 x on page xx for the complete definition of UBO.
18a.
Is the foreign parent 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
18b.
1
1
Yes (as shown in example 1 below)—Skip to 18d.
1
2
No (as shown in examples 2A and 2B below)—
Continue with 18b.
Enter the name of the UBO of the foreign parent. If the UBO is an individual enter "individual."
Identifying the UBO as "bearer shares" is not an acceptable response.
3021
18c.
0
Enter country of the UBO. For individuals, see instruction x on page xx.
BEA USE ONLY
3022
18d.
1
Enter the industry code of the UBO from the list of codes on page 6. NOTE — Select the industry code that best reflects the consolidated world-wide sales of all majority-owned subsidiaries of the UBO. If the UBO is an individual, enter code “05.”
3023
1
DO NOT use code “14” unless you receive permission from BEA.
EXAMPLES OF THE ULTIMATE BENEFICIAL OWNER
Example 1 – The UBO and Foreign Parent are the same
NOTE: Arrows connecting boxes represent direction of ownership
Foreign company X
The UBO and foreign parent are the
same if the foreign parent is NOT more
than 50 percent owned or controlled by
another person or entity.
Foreign
1 to 50 percent
Foreign Parent = UBO
United States
U.S. affiliate
Examples 2A and 2B—The Foreign Parent is NOT the UBO
A. The UBO is a foreign person or entity
Foreign company Y is the foreign parent
of the U.S. affiliate; foreign company X
is the UBO. The foreign parent is not
the UBO if the foreign parent is more
than 50 percent owned or controlled by
another person or entity.
Foreign
B. The UBO is a U.S. person or entity
Foreign company X
(UBO)
Foreign company Z is the
foreign parent of the U.S. affiliate. U.S. company C is the
UBO.
> 50 percent
Foreign company Y
(Foreign Parent)
Foreign
> 50 percent
United States
United States
U.S. company C
(UBO)
U.S. affiliate
BEA USE ONLY
1070
FORM BE-15A (REV. 12/2008)
1
Foreign company Z
(Foreign Parent)
2
3
Page 5
4
U.S. affiliate
5
PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE
FOREIGN PARENT AND UBO INDUSTRY CODES
Note: "ISI codes" are International Surveys Industry codes, as given in the
Guide to Industry Classifications for International Surveys, 2007.
01 Government and government-owned or -sponsored enterprise, or
quasi-government organization or agency
16 Real estate (ISI code 5310)
02 Pension fund — Government run
18 Professional, scientific, and technical services (ISI codes 5411–5149)
03 Pension fund — Privately run
19 Other services (ISI codes 1150, 2132, 2133, 5321, 5329, and 5611–
8130)
17 Information (ISI codes 5111–5191)
04 Estate, trust, or nonprofit organization (that part of ISI code 5252 that
is estates and trusts)
05 Individual
Manufacturing, including fabricating, assembling, and processing of
goods:
Private business enterprise, investment organization, or group engaged in:
20 Food (ISI codes 3111–3119)
06 Insurance (ISI codes 5242, 5243, 5249)
22 Pharmaceuticals and medicine (ISI code 3254)
07 Agriculture, forestry, fishing and hunting (ISI codes 1110–1140)
23 Other chemicals (ISI codes 3251–3259, except 3254)
08 Mining and oil and gas extraction (ISI codes 2111–2127)
24 Nonmetallic mineral products (ISI codes 3271–3279)
09 Construction (ISI codes 2360–2380)
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)
14 Holding companies, excluding bank holding companies (ISI codes
5512 and 5513)
21 Beverages and tobacco products (ISI codes 3121 and 3122)
29 Motor vehicles and parts (ISI codes 3361–3363)
30 Other transportation equipment (ISI codes 3364–3369)
31 Other manufacturing (ISI codes 3130–3231, 3261, 3262, 3370–3399)
15 Other finance (ISI codes 5223, 5224, 5231, 5238, that part of ISI code
32 Petroleum manufacturing, including integrated petroleum and petro5252 that is not estates and trusts, and ISI code 5331)
leum refining without extraction (ISI codes 3242–3244)
Section A—INDUSTRY CLASSIFICATION, TOTAL SALES, AND EMPLOYEES OF FULLY CONSOLIDATED U.S. AFFILIATE
19. 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
Seller of goods the
U.S. affiliate does
Producer of goods
not produce
(1)
(2)
1
1072
1
2
Producer or
distributor of
information
(3)
3
2
Provider of
services
(4)
4
3
Real estate
(5)
5
4
5
Other
(specify below)
(6)
6
6
20. What is (are) the major product(s) and/or service(s) resulting from 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 0
BEA USE ONLY
1200
1
2
3
4
5
1201
1
2
3
4
5
1202
1
2
3
4
5
1203
1
2
3
4
5
FORM BE-15A (REV. 12/2008)
Page 6
PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE—Continued
INDUSTRY CLASSIFICATION, TOTAL SALES, AND EMPLOYEES OF FULLY CONSOLIDATED U.S. AFFILIATE
Enter the 4-digit International Surveys Industry (ISI) code(s) and the sales and employment associated with each code in items 21
through 30 below. If you use fewer than ten codes, you must account for total sales in items 21 through 29.
Column (1): ISI Code – For a full explanation of each code, see the Guide to Industry Classifications for International Surveys, 2007. A copy
of this guide can be found at: www.bea.gov/naics2007. For an inactive affiliate, base the industry classification(s) on its last active period; for
"start-ups" with no sales, show the intended activity(ies).
Book publishers, printers, and Real Estate Investment Trusts – See instructions on page xx.
Holding company (ISI code 5512) is often an invalid industry classification for a conglomerate. A conglomerate must determine its industry code based on the activities of the fully consolidated domestic U.S. business enterprise.
Column (2): Sales
•
•
•
•
INCLUDE:
Total sales or gross operating revenues, excluding sales taxes – Gross
sales minus returns, allowances, and discounts; or gross operating revenues.
Revenues generated during the year from the operations of a discontinued
business segment
ONLY finance and insurance companies and units should report dividends
and interest
Total income of holding companies as reported in item 39 on page 8.
•
•
•
•
EXCLUDE:
Sales or consumption taxes levied directly on the consumer
Excise taxes levied directly on manufacturers, wholesalers, and retailers
Gains or losses from DISPOSALS of discontinued operations and gains
and losses from derivative instruments (report as certain realized and
unrealized gains (losses) on page 8, item 37)
Dividends and interest earned by non-finance and non-insurance companies and units (report as other income on page 8, item 38)
Column (3) – Number of employees – INCLUDE all full-time and part-time employees on the payroll at the end of FY 2008, associated with
each ISI code. EXCLUDE contract workers and other workers not carried on the payroll of this U.S. affiliate. If employment at the end of FY
2008 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 2008. If precise figures are
not available, provide your best estimate.
NOTE: ➔For most U.S. Reporters, the employment distribution in column (3) is
not proportional to the sales distribution in column (2). Therefore, do not distribute employment by industry in proportion to sales by industry.
Sales
(2)
ISI code
(1)
Bil.
Mil.
Thous.
1
2
$
000
3
1
2
$
000
3
1
2
$
000
3
1
2
$
000
3
1
2
$
000
3
1
2
$
000
3
1
2
$
000
3
1
2
$
000
3
1
2
$
000
3
1
2
$
000
3
21.
Enter code with largest sales
1164
22.
Enter code with 2nd largest sales
1165
23.
Enter code with 3rd largest sales
1166
24.
Enter code with 4th largest sales
1167
25.
Enter code with 5th largest sales
1168
26.
Enter code with 6th largest sales
1169
27.
Enter code with 7th largest sales
1170
28.
Enter code with 8th largest sales
1171
29.
Enter code with 9th largest sales
1176
30.
Enter code with 10th largest sales
1177
31.
Number of employees of administrative offices and other auxiliary units – INCLUDE employees at
corporate headquarters, central administrative, regional offices, and operating units that provide administration and management or support services (such as accounting, data processing, legal, research and
development and testing, and warehousing) to more than one U.S. operating unit. EXCLUDE employees
that provide administration and management or support services for only one unit. Instead, report
such employees in column (3) of items 21 through 30 above.
32.
Sales and employees accounted for – Sum of items 21 through 31
1172
33.
Sales and employees not accounted for above – Items 21 through
30 must all have entries if amounts are entered on this line.
1173
34.
TOTAL SALES OR GROSS OPERATING REVENUES
(excluding sales taxes) AND EMPLOYEES – Sum of items 32
and 33, columns (2) and (3)
1174
FORM BE-15A (REV. 12/2008)
Page 7
Dols.
Number of employees
associated with each
ISI code in column (1)
(3)
1
1178
3
2
$
000
3
2
$
000
3
2
$
000
3
PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE—Continued
Section B—INCOME STATEMENT
Bil.
INCOME
35. Total sales or gross operating revenues, excluding sales taxes — Item 35 must equal item 34, column (2),
and also item 45.
2149
36. 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 in item
60. For investments owned less than 20 percent and not subject to FAS 115, report dividends received.
2150
Mil.
Thous.
Dols.
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
37. Certain realized and unrealized gains (losses) — PLEASE READ INSTRUCTIONS CAREFULLY as this
item is based on economic accounting concepts and may, in some cases, deviate from accounting principles.
Report at gross amount before income tax effect. Include tax effect in item 41 below.
Report gains (losses) resulting from:
a.
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. EXCLUDE legal judgments (report legal judgments against the U.S. affiliate in item 40;
report legal settlements in favor of the U.S. affiliate in item 38);
b.
Restructuring. INCLUDE restructuring costs that reflect writedowns 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 them in item 40;
c.
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 xx on page xx;
d.
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 and finance and insurance companies, see special instructions xx on page xx;
e.
Goodwill impairment as defined by FAS 142 (Goodwill and Other Intangible Assets);
f.
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 21 through 34;
g.
Remeasurement of the U.S. affiliate’s foreign-currency-denominated assets and liabilities due to changes
in foreign exchange rates during the reporting period;
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
38. Other income — Legal settlements in favor of the U.S. affiliate, nonoperating, and other income not included
above. — Specify major items
2152
39. TOTAL INCOME — Sum of items 35 through 38
2153
COSTS AND EXPENSES
40. Cost of goods sold or services rendered, and selling, general, and administrative expenses — Operating
expenses that relate to sales or gross operating revenues, item 35, 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 in item 37 above. For guidance on restructuring costs, see item 37b above.
2154
41. 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 in item 37. EXCLUDE production royalty payments.
2156
42. Other costs and expenses not included above, including minority interest in profits and losses that
arise out of consolidation. — Specify major items
2157
43. TOTAL COSTS AND EXPENSES — Sum of items 40 through 42
2158
NET INCOME
44. Net income (loss) after provision for U.S. Federal, State, and local income taxes — Item 39 minus item 43
2159
FORM BE-15A (REV. 12/2008)
Page 8
PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE—Continued
Section C — 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 45 THROUGH 50 ON PAGE xx. Insurance companies also see page xx, xx for special instructions.
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.
Bil.
45.
TOTAL SALES OR GROSS OPERATING REVENUES, EXCLUDING SALES TAXES — Equals item 35,
and also sum of items 46 through 48
2243
46.
Sales of Goods
2244
47.
Investment income included in gross operating revenues (e.g., dividends and interest generated by
finance and insurance subsidiaries or units)
2245
48.
49.
50.
Sales of Services, Total — Sum of items 49 and 50
2246
To U.S. persons or entities
2247
To foreign persons
xxxx
Section D—OTHER FINANCIAL AND OPERATING DATA
51.
52.
53.
2400
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
51).
2401
55.
Dols.
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
Mil.
Thous.
Dols.
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
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 on goods and services 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
NOTE: The amount reported in this item SHOULD NOT EQUAL the amount reported in item 41.
54.
Thous.
1
Bil.
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 52).
Mil.
TOTAL 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. INCLUDE wages and salaries and employee benefit plans. EXCLUDE
compensation related to activities of a prior period, such as compensation capitalized or charged to inventories in prior periods. Exclude compensation of contract workers and other workers not carried on the payroll
of this U.S. affiliate. See instruction xx on page xx.
Expenditures for R&D performed BY the U.S. affiliate, total —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. EXCLUDE the cost of R&D funded by the
U.S. affiliate but performed by others. See instructions xx on page xx.
FORM BE-15A (REV. 12/2008)
Page 9
2402
2253
2403
PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE—Continued
Section E—INSURANCE INDUSTRY ACTIVITIES
56.
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 (industry codes 5243 and 5249)?
1180
57.
58.
1
1
Yes – Answer items 57 and 58
1
2
No – Skip to item 59
Bil.
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 variableuniversal life polices.
1181
Mil.
Thous.
Dols.
1
$
000
1
$
000
Losses incurred — Report losses incurred for the insurance products covered by question 57. 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
Section F—BALANCE SHEET
NOTE — Disaggregate all balance sheet items in the detail shown.
Insurance companies see page xx, xx, for special instructions.
Bil.
ASSETS
59. Inventories — Land development companies, exclude land held for resale (include
in item 62); finance and insurance companies, exclude inventories of marketable
securities (include in item 62).
60.
61.
62.
63.
2104
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 own
a majority interest, are to be unconsolidated. 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
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 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
Other assets — Include all other assets not included above.
xxxx
TOTAL ASSETS—Sum of items 59 through 62
2109
LIABILITIES
64. TOTAL LIABILITIES
FORM BE-15A (REV. 12/2008)
2114
Page 10
Close FY 2008
Close FY 2007
(Unrestated)
(1)
(2)
Mil.
Thous.
Dols.
Bil.
Mil.
Thous.
Dols.
1
$
000
2
$
000
1
$
000
2
$
000
1
$
000
2
$
000
1
$
000
2
$
000
$
000
$
000
1
$
000
2
1
$
000
2
PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE—Continued
Section F—BALANCE SHEET—Continued
Bil.
OWNERS’ EQUITY
65. Capital stock and additional paid-in capital — Common and preferred, voting and
non-voting capital stock and additional paid-in capital.
2116
66.
2117
Retained earnings (deficit)
67.
Treasury stock
68.
Accumulated other comprehensive
income (loss)
2118
Bil.
68a. Translation adjustment
68b. All other components
2122
2128
1
1
Close FY 2008
Close FY 2007
(Unrestated)
(1)
(2)
Mil.
$
$
Thous.
Dols.
Bil.
Mil.
Thous.
69.
000
$
000
000
2
$
000
2129
(1)
(2)
Mil.
Thous.
Dols.
Bil.
72.
000
2
$
000
1
$
000
2
$
000
000
2
$(
1
$(
1
$
000
2
$
000
1
$
000
2
$
000
1
$
000
2
$
000
)
TOTAL OWNERS’ EQUITY — Sum of items 65, 66, 67, 68c and 69 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 65 through 69, report total owners’ equity in this item. For both incorporated
and unincorporated U.S. affiliates, total owners’ equity must equal item 63 minus item
64.
2120
Balance, as of close FY ended in 2007, before restatement due to a change in 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 66, column (2); if retained earnings (deficit) is not shown as a separate account, enter amount from item 70, column (2).
2211
FY 2007 closing balance as restated — Item 71 plus item 72.
2213
Net income (loss) — Enter amount from item 44.
2214
75.
Dividends or earnings distributed — Incorporated affiliate, enter amount of dividends declared, inclusive of
taxes withheld, 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.
2215
Bil.
Mil.
Thous.
Dols.
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
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
2217
77.
) 000
Increase (decrease) due to restatement of FY 2007 closing balance. — Specify reason(s) for change
74.
76.
Dols.
$
2212
73.
Thous.
1
Section G—CHANGE IN RETAINED EARNINGS (DEFICIT) - If retained earnings (deficit) is not shown as a separate
account, show change in total owners’ equity.
71.
Mil.
Other — Specify major items
2119
70.
Close FY 2007
(Unrestated)
Dols.
2
68c. Total accumulated other comprehensive income (loss) — Equals sum of 68a and
68b
Close FY 2008
FY 2008 closing balance — Sum of items 73, 74, and 76 minus item 75; also must equal item 66, column
(1), if retained earnings (deficit) is shown as a separate account, or item 70, column (1), if retained earnings
(deficit) is NOT shown as a separate account.
FORM BE-15A (REV. 12/2008)
Page 11
2218
PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE—Continued
Section H—LAND AND OTHER PROPERTY, PLANT, AND EQUIPMENT
Include 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. On the balance sheet these items may be carried in property, plant, and equipment (item 61) or in other assets (item 62).
Exclude items that the affiliate has sold on a capital lease basis.
Bil.
SCHEDULE OF CHANGE FROM FY 2007 CLOSING BALANCES TO FY 2008 CLOSING BALANCES
78.
Net book value of land and other property, plant, and equipment at close of FY 2007 wherever carried
on the balance sheet, before restatement due to a change in entity.
2386
CHANGES DURING FY 2008
79.
Give amount by which the net book value in item 78 would be restated due to:
• Change in entity (i.e., due to the acquisition of or merger with another company, or the divestiture of a
subsidiary, etc.).
• Change in accounting methods or principles
If a decrease, put amount in parentheses.
2387
Mil.
Thous.
Dols.
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
1
$
000
Expenditures – Include all purchases by, or transfers to, the U.S. affiliate of land and other property, plant,
and equipment. Exclude all changes caused by a change in entity or by a change in accounting methods or
principles during FY 2008 (include such changes in item 79).
Expenditures by the U.S. affiliate for, or transfers into the U.S. affiliate of,
80.
81.
82.
Land – Report expenditures for land except land held for resale. Report land held for resale in item
84.
2388
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 82.
2389
Property, plant, and equipment other than land and mineral rights – Exclude changes due to
mergers and acquisitions. Report them in item 79.)
2390
83.
Depreciation and depletion
2392
84.
Net book value of sales, retirements, impairments, or transfers out of assets defined for inclusion in
this section, and other decreases (increases) — INCLUDE expenditures for land held for resale.
EXCLUDE amounts relating to the divestiture of U.S. affiliates. Report such amounts in item 79.
2394
BALANCES AT CLOSE FY 2008
85.
Net book value of land and other property, plant, and equipment at close of FY 2008—Sum of items
78 through 82, minus sum of items 83 and 84.
2395
86.
Accumulated depreciation and depletion
2396
87.
Gross book value of land and other property, plant, and equipment at close of FY 2008, wherever
carried on the balance sheet — Sum of items 85 and 86.
2397
ADDENDUM
88.
Gross book value of land owned — The portion of item 87 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.
89.
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.
FORM BE-15A (REV. 12/2008)
Page 12
2356
2398
PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE—Continued
Section I — U.S. TRADE IN GOODS BY U.S. AFFILIATE ON A SHIPPED BASIS
Report the value of goods exported and imported by the U.S. affiliate during the fiscal year that ended in calendar year 2008.
•
•
•
•
•
•
•
•
Report on a SHIPPED basis, rather than a CHARGED basis. The shipped basis looks at the physical movement of goods. However, U.S. affiliates normally keep their accounting records on a "charged basis," which may not reflect the physical movement of
goods. 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. Additional instructions regarding shipped basis available on page xx.
Timing — Only include goods actually shipped during FY 2008 regardless of when the goods were charged or consigned.
f.a.s. valuation — Value goods f.a.s. (free alongside ship) at the port-of-exportation.
• INCLUDE costs incurred up to the point of loading the goods aboard the export carrier at the 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.
• EXCLUDE 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.
INCLUDE:
Capital goods (e.g., manufacturing equipment used to produce
goods for sale).
Consigned goods. Include when shipped or received even
though they are not normally recorded as sales or purchases, or
entered into intercompany accounts when initially consigned.
Electricity, water, and natural gas. Report ONLY the value of
the product (electricity, water, and natural gas). DO NOT report
the service value (transmission and distribution).
General use computer software. Include packaged general use
computer software at full transaction value (including both the
value of the media on which the software is recorded and the
value of the information contained on the media).
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.
EXCLUDE:
•
•
•
•
•
•
Services.
In-transit goods. These 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).
Ships, planes, railroad rolling stock, and trucks that were temporarily outside the United States transporting people or merchandise.
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.
Software transmitted electronically rather than physically shipped.
Negotiated licensing fees for software to use on networks.
Bil.
90.
91.
92.
93.
94.
Exports by U.S. affiliate to foreign persons or entities
Shipped by U.S. affiliate to foreign persons (valued f.a.s. U.S. port) — Sum of items 91 through 93
1
Mil.
Thous.
Dols.
$
000
2502
Shipped to foreign parent group(s) (see illustration below)
2
$
000
Shipped to foreign affiliates owned by this U.S. affiliate (see illustration for item 7 on page 3)
3
$
000
Shipped to all other foreign persons or entities
4
$
000
1
$
Imports by U.S. affiliate from foreign persons or entities
Shipped to U.S. affiliate by foreign persons (valued f.a.s. foreign port) — Sum of items 95 through 97
000
2515
Shipped by foreign parent group(s) (see illustration below)
2
$
000
96.
Shipped by foreign affiliates owned by this U.S. affiliate (see illustration for item 7 on page 3)
3
$
000
97.
Shipped by all other foreign persons or entities
4
$
000
95.
EXAMPLE OF FOREIGN PARENT GROUP (items 91 and 95 above)
Foreign companies X
and Y and the foreign
parent comprise the
foreign parent group in
this example.
Foreign
Foreign company X
>50 percent
Foreign parent
>50 percent
Foreign company Y
United States
10 to 100 percent
U.S. affiliate
FORM BE-15A (REV. 12/2008)
Page 13
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.
(“Person” is used in the broad legal sense and includes companies.)
PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE—Continued
Section J — SCHEDULE OF EMPLOYMENT BY LOCATION
Item 154—Foreign: Except as noted below, do not include employees
Include in this schedule only employees of those U.S. business enter- located outside of the United States in item 154 or elsewhere on the
prises that are fully consolidated into the reporting U.S. affiliate. Do not Schedule of Employment By Location.
consolidate or include employees of foreign business enterprises or
a. Employees normally located in the United States who are on a temoperations, whether incorporated or unincorporated.
porary duty assignment outside of the country for one year or less
Location of employees is the U.S. State, territory, or possession in
should be reported in the U.S. state, territory, or possession where
they are normally located.
which the person is permanently employed.
The total number of employees reported in item 98 MUST equal the
total number of employees reported on page 7 item 34 column (3).
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
in item 154. Exclude these employees from the BE-15 report if they
are carried on a foreign payroll.
Item 152— U.S. offshore oil and gas sites: Use this line to report
employment on offshore oil and gas sites located within U.S. claimed
territorial waters but NOT located within the territorial waters of a specific state. Employment on offshore oil and gas sites located within the c. Use the "foreign" line to report employment at oil and gas sites that
(1) are owned by the U.S. affiliate; (2) are located outside of U.S.
territorial waters of a specific state should be reported in that state. For
claimed territorial waters; (3) are not incorporated in a foreign counoffshore oil and gas sites located outside U.S. claimed territorial watry; (4) are not organized as a branch; and (5) do not otherwise
ters, see item 154c to the right.
have a physical presence in a foreign country as evidenced by
plant and equipment or employees located in a foreign country.
Number of employees at
the end of FY 2008
LOCATION
Number of employees at
the end of FY 2008
LOCATION
98. TOTAL
2700
3
128. New Jersey
2730
3
99. Alabama
2701
3
129. New Mexico
2731
3
100. Alaska
2702
3
130. New York
2732
3
101. Arizona
2703
3
131. North Carolina
2733
3
102. Arkansas
2704
3
132. North Dakota
2734
3
103. California
2705
3
133. Ohio
2735
3
104. Colorado
2706
3
134. Oklahoma
2736
3
105. Connecticut
2707
3
135. Oregon
2737
3
106. Delaware
2708
3
136. Pennsylvania
2738
3
107. Florida
2709
3
137. Rhode Island
2739
3
108. Georgia
2710
3
138. South Carolina
2740
3
109. Hawaii
2711
3
139. South Dakota
2741
3
110. Idaho
2712
3
140. Tennessee
2742
3
111. Illinois
2713
3
141. Texas
2743
3
112. Indiana
2714
3
142. Utah
2744
3
113. Iowa
2715
3
143. Vermont
2745
3
114. Kansas
2716
3
144. Virginia
2746
3
115. Kentucky
2717
3
145. Washington
2747
3
116. Louisiana
2718
3
146. West Virginia
2748
3
117. Maine
2719
3
147. Wisconsin
2749
3
118. Maryland
2720
3
148. Wyoming
2750
3
119. Massachusetts
2721
3
149. District of Columbia
2751
3
120. Michigan
2722
3
150. Puerto Rico
2752
3
121. Minnesota
2723
3
151. Virgin Islands
2753
3
122. Mississippi
2724
3
2756
3
123. Missouri
2725
3
152. U.S. offshore oil and gas sites –
See instruction 152 above.
125. Nebraska
2727
3
153. Other U.S. areas – includes
Guam, American Samoa, and all
other territories and possessions
not separately listed
3
2726
3
2754
124. Montana
126. Nevada
2728
3
3
127. New Hampshire
3
154. Foreign – See instruction 154
above.
2758
2729
FORM BE-15A (REV. 12/2008)
Page 14
| File Type | application/pdf |
| File Title | 2008 BE-15A.pub |
| Author | iipea1 |
| File Modified | 2008-09-02 |
| File Created | 2008-09-02 |