BE-15B Form BE-15B

FORM BE-15B (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-15B

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-15B – Form BE-15B must be filed for a U.S. affiliate with total assets, sales or gross operating revenues, or net income
greater than $120 million (positive or negative), except for majority-owned affiliates with total assets, sales or gross operating revenues, or net
income greater than $275 million (positive or negative; a BE-15A is required for these affiliates). 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

FORM BE-15B(REV. 12/2008)

Page 2

PART I—IDENTIFICATION OF U.S. AFFILIATE
3.

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

4.

Other

-

2

-

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.

Is the U.S. affiliate named on page 1 separately incorporated in the United States, including its territories and possessions?
1011

7.

1

1

Yes

2

No – Reporting rules for unincorporated affiliates are found in instruction XX starting on page XX. Reporting rules for real
estate are found in instruction XX on page XX.

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

8.

Number — If number is greater than one, complete the Supplement A on page xx.

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.
1013

1

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).

FORM BE-15B(REV. 12/2008)

Page 3

PART I—IDENTIFICATION OF U.S. AFFILIATE
Ownership — Enter percent of ownership in this U.S. affiliate, to a tenth of one percent, based on voting interest (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.
BEA
USE
ONLY
(3)

Voting interest

Country of foreign
parent

Name of each direct owner

Close FY 2008
(1)

Close FY 2007
(2)

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.
9.

1017

10.

1018

1

.

%

2

.

%

3

1

.

%

2

.

%

3

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.
11.

1063

12.

1064

13.

Direct ownership held by all other persons (do not list names)

14.

TOTAL of directly held ownership interests— Sum of items 9 through 13.

1061

1

.

%

2

.

%

3

1

.

%

2

.

%

3

1

.

%

2

.

%

3

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
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 quasigovernment organization or agency
02 Pension fund — Government run
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:
06 Insurance (ISI codes 5242, 5243, 5249)
07 Agriculture, forestry, fishing and hunting (ISI codes 1110–1140)
08 Mining and oil and gas extraction (ISI codes 2111–2127)
09 Construction (ISI codes 2360–2380)
10 Transportation and warehousing (ISI codes 4810–4939)
11 Utilities (ISI codes 2211–2213)
12 Wholesale and retail trade (ISI codes 4231–4251 and 4410–4540)
13 Banking, including bank holding companies (ISI codes 5221 and 5229)
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-15B(REV. 12/2008)

16 Real estate (ISI code 5310)
17 Information (ISI codes 5111–5191)
18 Professional, scientific, and technical services (ISI codes 5411–5149)
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)
22 Pharmaceuticals and medicine (ISI code 3254)
23 Other chemicals (ISI codes 3251–3259, except 3254)
24 Nonmetallic mineral products (ISI codes 3271–3279)
25 Primary and fabricated metal products (ISI codes 3311–3329)
26 Computer and electronic products (ISI codes 3341–3346)
27 Machinery manufacturing (ISI codes 3331–3339)
28 Electrical equipment, appliances and components (ISI codes 3351–3359)
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)
32 Petroleum manufacturing, including integrated petroleum and petroleum
refining without extraction (ISI codes 3242–3244)

Page 4

PART I—IDENTIFICATION OF U.S. AFFILIATE—Continued
15. 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.
15a.

Enter name of foreign parent. If the foreign parent is an individual enter "individual."
3011
0

15b.

Enter the foreign parent industry code from the list of codes on page 4 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 “5.”
3018

1

16. For each foreign parent, furnish the name, country and industry code of the ultimate beneficial owner (UBO) - see UBO examples 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.
16a.

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

16b.

1

1

Yes (as shown in example 1 below)—Skip to 16d.

1

2

No (as shown in examples 2A and 2B below)—
Continue with 16b.

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

16c.

0

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

BEA USE ONLY
3022

16d.

1

Enter the industry code of the UBO from the list of codes on page 4. 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 “5.”
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

FORM BE-15B(REV. 12/2008)

Foreign company Z
(Foreign Parent)

Page 5

U.S. affiliate

PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE
Section A—INDUSTRY CLASSIFICATION AND TOTAL SALES OF FULLY CONSOLIDATED U.S. AFFILIATE
17. What is (are) the major product(s) and/or service(s) of the fully consolidated U.S. affiliate? 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

Enter the 4-digit International Surveys Industry (ISI) code(s) and the sales and employment associated with each code in items 18
through 21 below. If you use fewer than four codes, you must account for total sales in items 18 through 20.
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). 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 – Total sales or gross operating revenues, excluding sales taxes – Gross sales minus returns, allowances, and discounts; or gross operating revenues.

•
•
•
•

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 including income (loss) from equity
investments in unconsolidated U.S. affiliates and all foreign entities, certain realized and unrealized gains and losses, other income, plus sales
and gross operating revenue, if any.

•
•
•
•

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
dividends and interest earned by non-finance and non-insurance companies and units

Sales
(2)

ISI code
(1)

Bil.

Mil.

Thous.

Dols.

Enter code with largest sales

1164

1

2

$

000

19.

Enter code with 2nd largest sales

1165

1

2

$

000

20.

Enter code with 3rd largest sales

1166

1

2

$

000

21.

Enter code with 4th largest sales

1167

1

2

$

000

22.

Sales and employees not accounted for above – Items 18 through 21 must all have
entries if amounts are entered on this line.

1173

1

2

$

000

TOTAL SALES OR GROSS OPERATING REVENUES (excluding sales taxes) Sum of items 18 through 22, column (2)

1174

2

$

000

18.

23.

1

Section B—OTHER FINANCIAL AND OPERATING DATA FOR FY 2008

Bil.

24.

Net income (loss) — after provision for U.S. Federal, State, and local income taxes

2159

25.

Total employee compensation for FY 2008 — 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.

2253

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.

2403

Expenditures for property, plant, and equipment for FY 2008 — INCLUDE all purchases by, or transfers
(at net book value) to, the U.S. affiliate of land, mineral and timber rights, and other property, plant and
equipment. Also INCLUDE capitalized and expensed exploration and development expenditures. EXCLUDE expenditures made in prior years that are reclassified in the current year. Also EXCLUDE land and
other property, plant and equipment obtained through the acquisition of or merger with another company
during the year. DO NOT net out sales and other dispositions of property, plant, and equipment from the
expenditures reported on this line.

2390

Gross book value (at historical cost) of all land and other property, plant, and equipment at close of
FY 2008

2397

26.

27.

28.

FORM BE-15B(REV. 12/2008)

Page 6

Mil.

Thous.

Dols.

1

$

000

1

$

000

1

$

000

1

$

000

1

$

000

PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE—Continued
EXPORTS AND IMPORTS OF GOODS BY U.S. AFFILIATE
Report the value of goods exported and imported by the U.S. affiliate during the fiscal year that ended in calendar
year 2008. EXCLUDE services. Software publishers see the discussion under packaged general use computer
software on page xx. Report amounts on a “shipped basis.” See instruction xx-xx starting on page xx for details of
what to include on these lines.
29.
30.

TOTAL EXPORTS, INCLUDING CAPITAL GOODS— Shipped by U.S. affiliate to foreign persons (valued
f.a.s. U.S. port) in the fiscal year that ended in calendar year 2008.

2502

TOTAL IMPORTS, INCLUDING CAPITALS GOODS— Shipped to the U.S. affiliate by foreign persons
(valued f.a.s. foreign port) in the fiscal year that ended in calendar year 2008.

2515

Section C—BALANCE SHEET
Insurance companies see page xx, xx, for special instructions.
31.
32.
33.

Bil.

Total assets

2109

Total liabilities

2114

Total owners’ equity—Item 31 minus item 32

2120

Mil.

Thous.

Dols.

1

$

000

1

$

000

Close FY 2008
Bil.

Mil.

Thous.

Dols.

1

$

000

1

$

000

1

$

000

1

3

Please check box if total liabilities are zero

Section D—SCHEDULE OF EMPLOYMENT BY LOCATION
34.

Did you have more than 500 employees in the fiscal year that ended in calendar year 2008 (EXCLUDE contract workers and
other workers not carried on the payroll of this U.S. affiliate)?
1
1102
1
Yes – Provide data for up to fifteen primary states in which this affiliate has employees. If the affiliate has employees in
more than fifteen states, sum the data for the remaining states on line 50.
2
No – Provide data for up to five primary states in which this affiliate has employees. If this affiliate has employees in
more than five states, sum the data for the remaining states on line 50.
3
Please check box if you have no employees.
STATE — Enter name

Complete this schedule for the five or
fifteen states (see above) in which the
U.S. affiliate has the most employees.
Include in this schedule only employees of those U.S. business enterprises
that are fully consolidated into the reporting U.S. affiliate.
Do not consolidate or include employees of foreign business enterprises or
operations, whether incorporated or
unincorporated.
Include all employees on the payroll at
the end of the fiscal year that ended in
calendar year 2008, including parttime 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.
Location of employees is the U.S.
State, territory, or possession in which
the person is permanently employed.
Reporting employment (including how
to report when employment is subject
to unusual variations) is discussed in
more detail in instructions x starting on
page xx.

Number of employees at
the end of FY 2008

(If applicable, enter name of U.S. territory or possession, or U.S. offshore oil and gas sites, on the lines below.)

35.

3

36.

3

37.

3

38.

3

39.

3

40.

3

41.

3

42.

3

43.

3

44.

3

45.

3

46.

3

47.

3

48.

3

49.

3

50. Employment not accounted for above

2764

3

51. TOTAL — Sum of items 35 through 50

2700

3

52. Administrative office and other auxiliary employees— Of the total number of employees reported in item 51 above, how many are administrative office
and other auxiliary unit employees? 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 consolidate 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
3
located at a U.S. operating unit that provide administration and management or support services for only that one
1178
unit.

FORM BE-15B(REV. 12/2008)

Page 7

PART II—FINANCIAL AND OPERATING DATA OF U.S. AFFILIATE—Continued
Section E—OTHER FINANCIAL AND OPERATING DATA (MAJORITY-OWNED U.S. AFFILIATES)
53. Did the ownership (both direct and indirect) by ALL foreign parents in the voting securities (or an equivalent interest) of this U.S.
affiliate EXCEED 50 percent as of the end of the U.S. affiliate’s fiscal year that ended in calendar year 2008? “Voting interest” is
defined in instructions xx on page xx.
1101

1

1

Yes – Answer items 54 through 63.

2

No – Stop. You have completed the BE-15B.

NOTE: Complete items 54 through 57 ONLY if item 53 is answered “Yes”
54.

55.
56.
57.

Bil.

Certain realized and unrealized gains (losses), included in item 27, net income (loss) — Report at
gross amount before income tax effect. See instruction xx on page xx for details of what to include on this
line.

2151

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 54. EXCLUDE production royalty payments.

2156

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 57).

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
56).

2401

Mil.

Thous.

Dols.

1

$

000

1

$

000

1

$

000

1

$

000

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 58 THROUGH 63 ON PAGE xx.
Insurance companies, utilities, and oil and gas producers and distributors 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.
NOTE: Complete items 58 through 63 ONLY if item 53 is answered “Yes”
58.

TOTAL SALES OR GROSS OPERATING REVENUES, EXCLUDING SALES TAXES — Equals item 23,
and also sum of items 59 through 61

Bil.

2243

59.

Sales of Goods

2244

60.

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

2245

61.

Sales of Services, Total — Sum of items 62 and 63

62.

2246

To U.S. persons or entities

63.

2247

To foreign persons

xxxx

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-15B(REV. 12/2008)

Page 8

Mil.

Thous.

Dols.

1

$

000

1

$

000

1

$

000

1

$

000

1

$

000

1

$

000