Form BE-140 BE-140, Benchmark Survey of Insurance Transactions by U.

OMB No. 0608-00xx: Approval Expires x/xx/xxxx

BEA USE ONLY

Control number / / / / / / / / / /

Form BE-140 U.S. DEPARTMENT OF COMMERCE

BUREAU OF ECONOMIC ANALYSIS

BENCHMARK SURVEY OF INSURANCE TRANSACTIONS BY U.S.

INSURANCE COMPANIES WITH FOREIGN PERSONS

(This report is mandatory and confidential)

Name and address of U.S. Reporter –

Enter or correct as necessary

Complete and file this form or file electronically at www.bea.gov/efile.

Assistance is available at (202) 606-5588, M-F 8:30 a.m. – 5:00 p.m., eastern time.

How to file:

Step 1. Verify or correct name and address of U.S. Reporter named in the mailing label and complete Part 1.

Step 2. Complete Part 2.

Step 3. Complete Part 3 and Schedules A and B based on the instructions given in Part 3.

Step 4. File the completed form by September 1, 2009

By mailing form to: U.S. Department of Commerce

Bureau of Economic Analysis

BE-50(SSB)

Washington, DC 20230

delivering form to: U.S. Department of Commerce

Bureau of Economic Analysis

BE-50(SSB)

Shipping and Receiving Section M-100

1441 L Street, NW

Washington, DC 20005

Faxing form to: (202) 606-5318

or filing electronically at: www.bea.gov/efile

Part 1

1 Person to consult concerning questions

about this report

1

Name

2

Title

3

Telephone number ( )

4

FAX number ( )

5

E-mail address

3 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 V.G of the

General Instructions, estimates may have been prepared

where the data are not available from customary

accounting records or precise data could not be obtained

without undue burden.

2 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 information about your company that you may consider confidential? 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 the transmission, but will treat information we receive as confidential in accordance with Section (5) of the International Investment and Trade in Services Survey Act.

1 Yes

2 No

Authorized official’s signature

Print or type name

Date

Title:

Part 2

4 What period does this report cover?

This report is for the calendar year 2008. If another reporting period was used please explain why

in the space at the bottom of this page.

Beginning date . . . . . .

Month

Day

Year

Ending date . . . . . . . . .

Month

Day

Year 2008

5 Enter the 4-digit industry code that best describes the U.S. Reporter from the Summary of

Industry Classifications found on pages IV and V of the General Instructions.

6 What is the primary Employer Identification Number used by the U.S. Reporter to file U.S. income

or payroll taxes?

-

7 Was the U.S. Reporter in existence during the entire reporting period?

 Yes

 No – If you were purchased by another U.S. insurance company and you are consolidated into

its BE-140, then complete the box below and stop here. Otherwise, complete the report,

or in the space at the bottom of this page, explain why your firm was not in existence for

the entire period.

Name:
Address:
City	State	Zip Code

8 What is your principal line of insurance?

 Life insurance

 Property and casualty insurance

 Other — Specify

What best describes your organization?

 Insurance company

 Insurance broker

 Insurance group — Please attach a list of member companies that are consolidated in this report

Comments:

Part 3

10 Follow the steps in the table below to determine whether you are required to complete Schedule A and/or Schedule B.

Step 1 For which of the following types of insurance services did transactions occur between the U.S. Reporter and FOREIGN PERSONS during the 2008 calendar year? Mark all that apply. Type of Insurance Transaction Reinsurance premiums earned from insurance companies resident abroad . . . . 20001  Losses incurred on reinsurance assumed from insurance companies resident abroad 20002  Reinsurance premiums ceded to insurance companies resident abroad . . . . 20003  Losses recovered on reinsurance ceded to insurance companies resident abroad . . . . 20004  Premiums earned from primary insurance sold to foreign persons . . . . . . . 20005  Losses incurred on primary insurance sold to foreign persons . . . . . . . . . . . . . . . . . 20006  Auxiliary insurance services, receipts . . . . 20007  Auxiliary insurance services, payments . . . 20008  None of the above . . . . . . . . . . . . . . . . . 20009  Go to 11 below

Step 2 Did any of the types of transactions marked in Step 1 exceed $2 million for the 2008 calendar year? Only mark "Yes" or "No" for the type(s) of transaction(s) that you checked in Step 1. 1 Yes 2 No 1 Yes 2 No 1 Yes 2 No 1 Yes 2 No 1 Yes 2 No 1 Yes 2 No 1 Yes 2 No 1 Yes 2 No 1 Yes 2 No If any type of transaction is marked Yes, then reporting is mandatory. If all types of transactions are marked No, then reporting is voluntary. Please read I.A.1. of the General Instructions on page i for more information.

11 Did the U.S. Reporter have any insurance transactions covered by this survey that exceeded $2

million in 2008? (Did you mark "Yes" for any type of transaction in Step 2?)

20010 1 Yes – Report mandatory transactions in Section I of the appropriate schedule or please report voluntary transactions

in Section II of the appropriate schedules.

2 No – Stop here and return pages 1 through 3 according to the instruction on page 1.

12 Using the definition below did your company engage in any finite reinsurance transactions with foreign persons?

20011 1 Yes – Go to question 13.

2 No

13 Can you separately identify these finite reinsurance transactions?

20012 1 Yes – Go to question 14.

2 No

14 Report the amount of premiums ceded to or assumed from foreign insurance companies under finite reinsurance transactions below. (These amounts should also be included in premiums reported in Schedule A.)

20013

Reinsurance premiums ceded or assumed under finite insurance contracts in 2008
Ceded to a foreign insurance company	Assumed from a foreign insurance company

Finite reinsurance contracts - are contracts that transfer a clearly defined and restricted amount of insurance risk from the cedant to the reinsurance company, with the cedant retaining a substantial portion of the related risks.  Nevertheless, the contract meets financial accounting definitions of “insurance,” and there may be a reasonable possibility that the reinsurance company will incur a loss.

SCHEDULE A — Reinsurance Transactions with Foreign Affiliates •If any type of transaction is marked Yes in Step 2 of item 10 , then reporting of Section I below is mandatory, and voluntary reporting is requested for Section II below. For additional instructions, see the General Instructions A.I. •Report all currency figures in thousands of dollars. Example: If the amount is $1,555,000.00 report as 1,555. •Round amounts less than $500.00 to 0. •Separate copies of this schedule are to be filed to report transactions with (1) your foreign affiliates, (2) your foreign parent(s) and other members of the affiliated foreign group (AFG), and (3) unaffiliated foreign persons. •Use additional copied sheets as necessary. 21000 1 (1) 1 Foreign affiliates
Country	BEA USE ONLY (1) (2)		Premiums earned on reinsurance assumed from insurance companies resident abroad (3)	Losses incurred on reinsurance assumed from insurance companies resident abroad (4)	Premiums incurred on reinsurance ceded to insurance companies resident abroad (5)	Losses recovered on reinsurance ceded to insurance companies resident abroad (6)
Section I – Mandatory data 1. Total, lines 2-32 this page
2. Australia	601
3. Barbados	251
4. Belgium	302
5. Bermuda	252
6. Brazil	202
7. Canada	100
8. Cayman Islands	266
9. Denmark	305
10. Finland	306
11. France	307
12. Germany	308
13. Ireland	313
14. Italy	314
15. Japan	614
16. Korea, South	626
17. Mexico	213
18. Netherlands	319
19. Norway	320
20. Spain	323
21. Sweden	324
22. Switzerland	325
23. United Kingdom	327
Other – Specify country (Use supplemental copied sheets as necessary) 24.
25.
26.
27.
28.
29
30.
31.
Section II 32. Voluntary Data – Complete if total transactions for each of the types of insurance transaction listed on Page 3 were less than $2,000,000.00	709

SCHEDULE A —Reinsurance Transactions with Foreign Parent(s) and Other Members if the Affiliated Foreign Group •If any type of transaction is marked Yes in Step 2 of item 10 , then reporting of Section I below is mandatory, and voluntary reporting is requested for Section II below. For additional instructions, see the General Instructions A.I. •Report all currency figures in thousands of dollars. Example: If the amount is $1,555,000.00 report as 1,555. •Round amounts less than $500.00 to 0. •Separate copies of this schedule are to be filed to report transactions with (1) your foreign affiliates, (2) your foreign parent(s) and other members of the affiliated foreign group (AFG), and (3) unaffiliated foreign persons. •Use additional copied sheets as necessary. 22000 1 (1) 2 Foreign parent(s) and other members of the affiliated foreign group
Country	BEA USE ONLY (1) (2)		Premiums earned on reinsurance assumed from insurance companies resident abroad (3)	Losses incurred on reinsurance assumed from insurance companies resident abroad (4)	Premiums incurred on reinsurance ceded to insurance companies resident abroad (5)	Losses recovered on reinsurance ceded to insurance companies resident abroad (6)
Section I – Mandatory data 1. Total, lines 2-32 this page
2. Australia	601
3. Barbados	251
4. Belgium	302
5. Bermuda	252
6. Brazil	202
7. Canada	100
8. Cayman Islands	266
9. Denmark	305
10. Finland	306
11. France	307
12. Germany	308
13. Ireland	313
14. Italy	314
15. Japan	614
16. Korea, South	626
17. Mexico	213
18. Netherlands	319
19. Norway	320
20. Spain	323
21. Sweden	324
22. Switzerland	325
23. United Kingdom	327
Other – Specify country (Use supplemental copied sheets as necessary) 24.
25.
26.
27.
28.
29
30.
31.
Section II 32. Voluntary Data – Complete if total transactions for each of the types of insurance transaction listed on Page 3 were less than $2,000,000.00	709

SCHEDULE A —Reinsurance Transactions with Unaffiliated Foreign Persons •If any type of transaction is marked Yes in Step 2 of item 10 , then reporting of Section I below is mandatory, and voluntary reporting is requested for Section II below. For additional instructions, see the General Instructions A.I. •Report all currency figures in thousands of dollars. Example: If the amount is $1,555,000.00 report as 1,555. •Round amounts less than $500.00 to 0. •Separate copies of this schedule are to be filed to report transactions with (1) your foreign affiliates, (2) your foreign parent(s) and other members of the affiliated foreign group (AFG), and (3) unaffiliated foreign persons. •Use additional copied sheets as necessary. 23000 1 (1) 3 Unaffiliated Foreign Persons
Country	BEA USE ONLY (1) (2)		Premiums earned on reinsurance assumed from insurance companies resident abroad (3)	Losses incurred on reinsurance assumed from insurance companies resident abroad (4)	Premiums incurred on reinsurance ceded to insurance companies resident abroad (5)	Losses recovered on reinsurance ceded to insurance companies resident abroad (6)
Section I – Mandatory data 1. Total, lines 2-32 this page
2. Australia	601
3. Barbados	251
4. Belgium	302
5. Bermuda	252
6. Brazil	202
7. Canada	100
8. Cayman Islands	266
9. Denmark	305
10. Finland	306
11. France	307
12. Germany	308
13. Ireland	313
14. Italy	314
15. Japan	614
16. Korea, South	626
17. Mexico	213
18. Netherlands	319
19. Norway	320
20. Spain	323
21. Sweden	324
22. Switzerland	325
23. United Kingdom	327
Other – Specify country (Use supplemental copied sheets as necessary) 24.
25.
26.
27.
28.
29
30.
31.
Section II 32. Voluntary Data – Complete if total transactions for each of the types of insurance transaction listed on Page 3 were less than $2,000,000.00	709

SCHEDULE B —Other Insurance Transactions with Foreign Affiliates •If any type of transaction is marked Yes in Step 2 of item 10 , then reporting of Section I below is mandatory, and voluntary reporting is requested for Section II below. •For additional instructions, see the General Instructions A.I. •Report all currency figures in thousands of dollars. Example: If the amount is $1,555,000.00 report as 1,555. •Round amounts less than $500.00 to 0. •Separate copies of this schedule are to be filed to report transactions with (1) your foreign affiliates, (2) your foreign parent(s) and other members of the affiliated foreign group (AFG), and (3) unaffiliated foreign persons. •Use additional copied sheets as necessary. 31000 1 (1) 1  Foreign Affiliates
Country	BEA USE ONLY (1) (2)		Premiums earned on primary insurance sold to foreign persons (3)	Losses incurred on primary insurance sold to foreign persons (4)	Auxiliary insurance services receipts (5)	Auxiliary insurance services payments (6)
Section I - Mandatory data 1. Total, lines 2-32 this page
2. Australia	601
3. Barbados	251
4. Belgium	302
5. Bermuda	252
6. Brazil	202
7. Canada	100
8. Cayman Islands	266
9. Denmark	305
10. Finland	306
11. France	307
12. Germany	308
13. Ireland	313
14. Italy	314
15. Japan	614
16. Korea, South	626
17. Mexico	213
18. Netherlands	319
19. Norway	320
20. Spain	323
21. Sweden	324
22. Switzerland	325
23. United Kingdom	327
Other – Specify country (Use supplemental copied sheets as necessary) 24.
25.
26.
27.
28.
29
30.
31.
Section II 32. Voluntary Data – Complete if total transactions for each of the types of insurance transaction listed on Page 3 were less than $2,000,000.00	709

SCHEDULE B —Other Insurance Transactions with Foreign Parent(s) and Other Members of the Affiliated Foreign Group •If any type of transaction is marked Yes in Step 2 of item 10 , then reporting of Section I below is mandatory, and voluntary reporting is requested for Section II below. •For additional instructions, see the General Instructions A.I. •Report all currency figures in thousands of dollars. Example: If the amount is $1,555,000.00 report as 1,555. •Round amounts less than $500.00 to 0. •Separate copies of this schedule are to be filed to report transactions with (1) your foreign affiliates, (2) your foreign parent(s) and other members of the affiliated foreign group (AFG), and (3) unaffiliated foreign persons. •Use additional copied sheets as necessary. 32000 1 (1) 2  Foreign parent(s) and other members of the affiliated foreign group
Country	BEA USE ONLY (1) (2)		Premiums earned on primary insurance sold to foreign persons (3)	Losses incurred on primary insurance sold to foreign persons (4)	Auxiliary insurance services receipts (5)	Auxiliary insurance services payments (6)
Section I - Mandatory data 1. Total, lines 2-32 this page
2. Australia	601
3. Barbados	251
4. Belgium	302
5. Bermuda	252
6. Brazil	202
7. Canada	100
8. Cayman Islands	266
9. Denmark	305
10. Finland	306
11. France	307
12. Germany	308
13. Ireland	313
14. Italy	314
15. Japan	614
16. Korea, South	626
17. Mexico	213
18. Netherlands	319
19. Norway	320
20. Spain	323
21. Sweden	324
22. Switzerland	325
23. United Kingdom	327
Other – Specify country (Use supplemental copied sheets as necessary) 24.
25.
26.
27.
28.
29
30.
31.
Section II 32. Voluntary Data – Complete if total transactions for each of the types of insurance transaction listed on Page 3 were less than $2,000,000.00	709
SCHEDULE B —Other Insurance Transactions with Unaffiliated Foreign Persons •If any type of transaction is marked Yes in Step 2 of item 10 , then reporting of Section I below is mandatory, and voluntary reporting is requested for Section II below. •For additional instructions, see the General Instructions A.I. •Report all currency figures in thousands of dollars. Example: If the amount is $1,555,000.00 report as 1,555. •Round amounts less than $500.00 to 0. •Separate copies of this schedule are to be filed to report transactions with (1) your foreign affiliates, (2) your foreign parent(s) and other members of the affiliated foreign group (AFG), and (3) unaffiliated foreign persons. •Use additional copied sheets as necessary. 33000 1 (1) 3 Unaffiliated Foreign Persons
Country	BEA USE ONLY (1) (2)		Premiums earned on primary insurance sold to foreign persons (3)	Losses incurred on primary insurance sold to foreign persons (4)	Auxiliary insurance services receipts (5)	Auxiliary insurance services payments (6)
Section I - Mandatory data 1. Total, lines 2-32 this page
2. Australia	601
3. Barbados	251
4. Belgium	302
5. Bermuda	252
6. Brazil	202
7. Canada	100
8. Cayman Islands	266
9. Denmark	305
10. Finland	306
11. France	307
12. Germany	308
13. Ireland	313
14. Italy	314
15. Japan	614
16. Korea, South	626
17. Mexico	213
18. Netherlands	319
19. Norway	320
20. Spain	323
21. Sweden	324
22. Switzerland	325
23. United Kingdom	327
Other – Specify country (Use supplemental copied sheets as necessary) 24.
25.
26.
27.
28.
29
30.
31.
Section II 32. Voluntary Data – Complete if total transactions for each of the types of insurance transaction listed on Page 3 were less than $2,000,000.00	709

GENERAL INSTRUCTIONS

Public reporting burden for this BE-140 report is estimated to average 8 hours per response. This burden includes time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate to Chief, Balance of Payments Division (BE-58), U.S. Department of Commerce, Washington, DC 20230; and to the Office of Management and Budget, Paperwork Reduction Project 0608-00XX, Washington, DC 20503.

Purpose — Reports on this form are required to obtain

reliable and up-to-date information on transactions between

U.S. insurance companies and foreign persons. The data will also be used in compiling the U.S. international transactions accounts. The information will be used to formulate U.S. policy, and to analyze the impact of that policy and the policies of foreign countries, on such international transactions.

Authority — This survey is being conducted under the

authority of the International Investment and Trade in Services

Survey Act (P.L. 94-472, 90 Stat. 2059, 22 U.S.C. 3101-3108, as amended – hereinafter "the Act"), and the filing of reports is

mandatory under section 5(b)(2) of the Act (22 U.S.C. 3104).

Regulations for the survey may be found in 15 CFR Part 801.

Penalties — Whoever fails to report may be subject to a civil

penalty of not less than $2,500, and not more than $25,000,

and to injunctive relief commanding such person to comply, or

both. These civil penalties are subject to inflationary adjustments. Those adjustments are found in 15 CFR 6.4. Whoever willfully fails to report shall be fined not more than $10,000 and, if an individual, may be imprisoned for not more than one year, or both. Any officer, director, employee, or agent of any corporation who knowingly participates in such

violations, upon conviction, may be punished by a like fine,

imprisonment, or both. (See 22 U.S.C. 3105.) Notwithstanding

the above, a U.S. person is not subject to any penalty for

failure to report if a valid Office of Management and Budget

(OMB) control number is not displayed on the form; such a

number (0608-00xx) is displayed at the top of the first page of

this form.

Confidentiality — The Act provides that your report to this

Bureau is CONFIDENTIAL and may be used only for analytical

and statistical purposes. Without your prior written

permission, the information filed in your report CANNOT be

presented in a manner that allows it to be individually

identified. Your report CANNOT be used for purposes of

taxation, investigation, or regulation. Copies retained in your

files are immune from legal process.

I. WHO MUST REPORT AND GENERAL COVERAGE

A. Who must report

1. Form BE-140 is to be filed by U.S. insurance companies that

have engaged in reinsurance transactions with foreign persons, that have earned premiums from or incurred losses to, foreign persons in the capacity of primary insurers, or that have engaged in international sale or purchase transactions in services auxiliary to insurance. Filing is mandatory if, with respect to these transactions, any of the following eight items was greater than positive $2,000,000 or less than negative $2,000,000 for calendar year 2008, on an accrual basis: (1) premiums earned, and (2) losses, on reinsurance assumed; (3) premiums incurred, and (4) losses, on reinsurance ceded; (5) premiums earned, and (6) losses, on primary insurance sold; (7) sales of, and (8) purchases of, auxiliary insurance services.

If your insurance transactions with foreign persons do not meet mandatory reporting requirements BEA requests that you file data voluntarily.

Complete Schedules A and B lines 1 through 31 to report mandatory data and line 32 to report voluntary data.

2. Exemption — A U.S. person receiving this form from BEA

is not required to report data if it does not meet the mandatory reporting requirements. However, it must complete and return Parts 1, 2, and 3.

B. Transactions involving a broker — At times, insurance

transactions between a U.S. person and a foreign person

may be arranged by, billed through, or otherwise facilitated

by, a broker, agent, or intermediary. In order to avoid

duplication, the data should be reported by the insurance

company assuming the risk or recovering or paying the loss. Brokers, agents, and intermediaries are generally not to report.

II. WHAT TO REPORT

A. Report transactions with affiliated foreign persons as well

as with unaffiliated foreign persons (see Definitions IV.J

and K). Please file the appropriate schedules to report transactions with (1) your foreign affiliates, (2) your foreign parent(s), and other members of the affiliated foreign group, and (3) unaffiliated foreign persons.

B. Report transactions with alien insurance groups, whether or

not funds remitted to and from these organizations are cleared through their American Trust Funds.

C. Note that the criterion for reporting is whether the transaction is between a U.S. person and a foreign person. It is immaterial whether the assets insured are located in the United States or abroad.

D. Report transactions with U.S. affiliates of foreign firms for

the account of their foreign parent firm. (Report them on the schedule covering your transactions with unaffiliated foreign persons.)

E. Report transactions with foreign persons made by your foreign affiliate for your account. (Report them on the schedule covering your transactions with unaffiliated foreign persons.)

III. WHAT NOT TO REPORT

A. Do not report transactions with U.S. affiliates of foreign

firms for their own account. Transactions with these U.S.

affiliates are considered domestic-to-domestic for purposes

of this survey.

B. Do not report transactions with foreign persons made by your foreign affiliates for their own account.

C. Do not report premiums to, or losses from, foreign

insurance companies on primary or direct insurance.

Premiums on such insurance purchased from foreign

insurance companies are to be reported on Form BE-120,

Benchmark Survey of Transactions in Selected Services and Intangible Assets with Foreign Persons, and on Form BE-125, Quarterly Survey of Transactions in Selected Services and Intangible Assets with Foreign Persons. Copies of these surveys can be downloaded from BEA’s web site at http://www.bea.gov/surveys/iussurv.htm.

IV. DEFINITIONS

A. Insurance Companies, for purposes of this survey, includes insurance carriers of all types, and groups of such

companies.

B. United States, when used in a geographic sense, means the several states, the District of Columbia, the

Commonwealth of Puerto Rico, and all the territories and

possessions of the United States. NOTE: The U.S. Virgin

Islands and Guam are territories of the United States.

C. Foreign, when used in a geographic sense, means that

which is situated outside the United States or which

belongs to or is characteristic of a country other than the

United States.

D. Person means any individual, branch, partnership,

associated group, association, estate, trust, corporation, or

other organization (whether or not organized under the laws of any State), and any government (including a foreign government, the U.S. Government, a State or local government, and any agency, corporation, financial institution, or other entity or instrumentality thereof, including a government sponsored agency).

1. United States person means any person resident in the United States or subject to the jurisdiction of the United States.

2. Foreign person means any person resident

outside the United States or subject to the

jurisdiction of a country other than the United

States.

E. Business enterprise means any organization, association,

branch, or venture which exists for profit-making purposes or to otherwise secure economic advantage, and any ownership of any real estate. (A business enterprise is a "person" within the definition in paragraph D above.)

F. Direct investment means the ownership or control, directly or indirectly, by one person of 10 per cent or more of the voting stock of an incorporated business enterprise, or an equivalent ownership interest in an unincorporated business enterprise.

G. Parent means a person of one country who, directly or

indirectly, owns or controls 10 per cent or more of the

voting stock of an incorporated business enterprise or an

equivalent ownership interest in an unincorporated

business enterprise, which is located outside that country.

1. U.S. parent means the U.S. person that has

direct investment in a foreign business enterprise.

2. Foreign parent means the foreign person, or the

first person outside the United States in a foreign chain of ownership, which has direct investment in a U.S. business enterprise, including a branch.

H. Affiliated foreign group means (i) the foreign parent, (ii)

any foreign person, proceeding up the foreign parent’s

ownership chain, which owns more than 50 per cent of the person below it up to and including that person which is not owned more than 50 per cent 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 per cent by the person above it.

I. Affiliate means a business enterprise located in one country which is directly or indirectly owned or controlled by a person of another country to the extent of 10 per cent or more of its voting stock for an incorporated business or an equivalent interest for an unincorporated business, including a branch.

1. Foreign affiliate means an affiliate located outside the United States in which a U.S. person has direct investment.

2. U.S affiliate means an affiliate located in the

United States in which a foreign person has direct

investment.

3. Foreign affiliate of a foreign parent means,

with reference to a given U.S. affiliate, any member of the affiliated foreign group owning the U.S. affiliate that is not a foreign parent of the U.S. affiliate.

J. Affiliated foreign person means, with respect to a given

U.S. person, (i) a foreign affiliate of which the U.S. person is a U.S. parent, or (ii) the foreign parent or other member of the affiliated foreign group of which the U.S. person is a U.S. affiliate.

K. Unaffiliated foreign person means, with respect to a given U.S. person, any foreign person that is not an affiliated foreign person as defined in paragraph J above.

L. Country means the country of location of the foreign person with whom a transaction has occurred.

V. REPORTING PROCEDURES

A. Due date — A completed BE-140 is due September 1, 2009.

B. Calendar year — For the purposes of this form, you must report on a calendar year basis.

C. Extension — For the efficient processing of the survey and timely dissemination of the results, it is important that your report be filed by the due date. Nevertheless, reasonable requests for extension of the filing deadline will be granted. Requests for an extension of more than 30 days MUST be in writing and should explain the basis for the request. You may request an extension via email at [email protected] or Fax the request to (202) 606-5318. All requests for extensions must be received NO LATER THAN the due date of the report.

D. For assistance or additional copies of the forms —

Phone (202)606-5588 between 8:30 a.m. and 5:00 p.m.

eastern time. Copies of our forms are also available on BEA’s web site at: www.bea.gov/bea/surveys/iussurv.htm

E. Response required — If you received this form directly from BEA, a response is required, by completing Parts I, II, and III, and the appropriate schedule, if required, and returning the form to BEA by September 1, 2009.

F. Rounding — Report currency amounts in U.S. dollars

rounded to thousands (omitting 000). For example, if the

amount is $1,334,515.00, report it as $1,335.

G. Estimates — If actual figures are not available, report

estimates and label them as such. When data items cannot be fully subdivided as required, report totals and an estimated breakdown of the totals.

H. Original and file copies — File a single original copy of the form. Please use the copy with the address label if such a labeled copy has been provided. In addition, retain a copy of the report in your files to facilitate resolution of problems; these copies should be retained by the U.S. reporter for a period of not less than three years beyond the original due date.

VI. SPECIFIC ITEM INSTRUCTIONS

Schedule A

For property and casualty insurance companies

Calculate columns (3) and (5) as follows: Premiums written

(column 3) or ceded (column 5) during the year, plus

unearned premiums at the beginning of the year, minus

unearned premiums at the end of the year. Report premiums net of cancellations. Report premium gross of commissions and profit commissions paid to or received from foreign persons, including commissions initially paid to or received from a U.S. intermediary (agent or broker) of a foreign person.

Calculate columns (4) and (6) as follows: Losses paid (column 4) or recovered (column 6) during the year, plus case reserves at the end of the year, plus losses incurred but not reported at the end of the year, minus case reserves at the beginning of the yearr, minus losses incurred but not reported at the beginning of the year. Losses paid or recovered should not include loss adjustment expenses (reportable on Schedule B).

For life insurance companies

Premiums received (column 3) and paid (column 5) reflect

premiums accrued on reinsurance assumed from or ceded to

insurance companies resident abroad. These amounts, therefore, are adjusted for changes in due, deferred, and advanced premiums for each year. Report premium gross of commissions and profit commissions paid to or received from foreign persons, including commissions initially paid to or received from a U.S. intermediary (agent or broker) of a foreign person.

Losses incurred (column 4) and recovered (column 6) reflect policy

claims on reinsurance assumed or ceded, adjusted for changes in claims due, unpaid, and in the course of settlement.

Schedule B

For property and casualty insurance companies

(columns 3 and 4)

Report premiums (column 3) as follows: Premiums written during the current year, plus unearned premiums at the beginning of the current calendar year, minus unearned premiums at the end of the current calendar year. Report premiums net of cancellations. Report premium gross of commissions and profit commissions paid to or received from foreign persons, including commissions initially paid to or received from a U.S. intermediary (agent or broker) of a foreign person.

Report losses incurred (columns 4) as follows: Losses during the current year, plus case reserves at the end of the current year, plus losses incurred but not reported at the end of the current year, minus case reserves at the beginning of the current year, minus losses incurred but not reported at the beginning of the current year. Losses incurred or recovered should not include loss adjustment expenses (reportable under column 6).

For life insurance companies

Report premiums earned (column 3). These amounts should be adjusted for changes in due, deferred, and advanced premiums for the current year. Report premium gross of commissions and profit commissions paid to foreign persons, including commissions initially paid to a U.S. intermediary (agent or broker) of a foreign person.

Calculate columns (4), as follows: Losses incurred (columns 4) reflect policy claims on reinsurance assumed or ceded, adjusted for changes in claims due, unpaid, and in the course of settlement.

Auxiliary insurance services

Include agent’s commissions, insurance brokering and agency services, insurance consulting services, evaluation, allocated loss adjustment expenses, and other adjustment services, actuarial services, salvage administration services, and regulatory and monitoring services on indemnities and recovery services.

SUMMARY OF INDUSTRY CLASSIFICATIONS

AGRICULTURE, FORESTRY,

FISHING, AND HUNTING

1110 Crop production

1120 Animal production

1130 Forestry and logging

1140 Fishing, hunting, and trapping

1150 Support activities for agriculture

and forestry

MINING, QUARRYING, AND OIL

AND GAS EXTRACTION

2111 Oil and gas extraction

2121 Coal

2123 Nonmetallic minerals

2124 Iron ores

2125 Gold and silver ores

2126 Copper, nickel, lead, and zinc

ores

2127 Other metal ores

2132 Support activities for oil and gas

operations

2133 Support activities for mining,

except for oil and gas

operations

UTILITIES

2211 Electric power generation,

transmission, and distribution

2212 Natural gas distribution

2213 Water, sewage, and other

systems

CONSTRUCTION

2360 Construction of buildings

2370 Heavy and civil engineering

construction

2380 Specialty trade contractors

MANUFACTURING

3111 Animal foods

3112 Grain and oilseed milling

3113 Sugar and confectionery

products

3114 Fruit and vegetable preserving

and specialty foods

3115 Dairy products

3116 Meat products

3117 Seafood product preparation and

packaging

3118 Bakeries and tortillas

3119 Other food products

3121 Beverages

3122 Tobacco

3130 Textile mills

3140 Textile product mills

3150 Apparel

3160 Leather and allied products

3210 Wood products

3221 Pulp, paper, and paperboard

mills

3222 Converted paper products

3231 Printing and related support

activities

3242 Integrated petroleum refining and

extraction

3243 Petroleum refining without

extraction

3244 Asphalt and other petroleum and

coal products

3251 Basic chemicals

3252 Resins, synthetic rubbers, and

artificial and synthetic fibers

and filaments

3253 Pesticides, fertilizers, and other

agricultural chemicals

3254 Pharmaceuticals and medicines

3255 Paints, coatings, and adhesives

3256 Soap, cleaning compounds, and

toilet preparations

3259 Other chemical products and

preparations

3261 Plastics products

3262 Rubber products

3271 Clay products and refractories

3272 Glass and glass products

3273 Cement and concrete products

3274 Lime and gypsum products

3279 Other nonmetallic mineral

products

3311 Iron and steel mills and

ferroalloys

3312 Steel products from purchased

steel

3313 Alumina and aluminum

production and processing

3314 Nonferrous metal (except

aluminum) production and

processing

3315 Foundries

3321 Forging and stamping

3322 Cutlery and handtools

3323 Architectural and structural metals

3324 Boilers, tanks, and shipping

containers

3325 Hardware

3326 Spring and wire products

3327 Machine shops; turned products;

and screws, nuts, and bolts

3328 Coating, engraving, heat treating,

and allied activities

3329 Other fabricated metal products

3331 Agriculture, construction, and

mining machinery

3332 Industrial machinery

3333 Commercial and service industry

machinery

3334 Ventilation, heating, air-conditioning, and

commercial refrigeration

equipment

3335 Metalworking machinery

3336 Engines, turbines, and power

transmission equipment

3339 Other general purpose

machinery

3341 Computer and peripheral

equipment

3342 Communications equipment

3343 Audio and video equipment

3344 Semiconductors and other

electronic components

3345 Navigational, measuring,

electromedical, and control

instruments

3346 Manufacturing and reproducing

magnetic and optical media

3351 Electric lighting equipment

3352 Household appliances

3353 Electrical equipment

3359 Other electrical equipment and

components

3361 Motor vehicles

3362 Motor vehicle bodies and trailers

3363 Motor vehicle parts

3364 Aerospace products and parts

3365 Railroad rolling stock

3366 Ship and boat building

3369 Other transportation equipment

3370 Furniture and related products

3391 Medical equipment and supplies

3399 Other miscellaneous

Manufacturing

WHOLESALE TRADE

MERCHANT WHOLESALERS,

DURABLE GOODS

4231 Motor vehicles and motor vehicle

parts and supplies merchant

wholesalers

4232 Furniture and home furnishing

merchant wholesalers

4233 Lumber and other construction

materials merchant

wholesalers

4234 Professional and commercial

equipment and supplies

merchant wholesalers

4235 Metal and mineral (except

petroleum) merchant

wholesalers

4236 Electrical and electronic goods

merchant wholesalers

4237 Hardware, and plumbing and

heating equipment and

supplies merchant

wholesalers

4238 Machinery, equipment, and

supplies merchant

wholesalers

4239 Miscellaneous durable goods

merchant wholesalers

MERCHANT WHOLESALERS,

NONDURABLE GOODS

4241 Paper and paper product

merchant wholesalers

4242 Drugs and druggists’ sundries

merchant wholesalers

4243 Apparel, piece goods, and

notions merchant

wholesalers

4244 Grocery and related product

merchant wholesalers

4245 Farm product raw material

merchant wholesalers

4246 Chemical and allied products

merchant wholesalers

4247 Petroleum and petroleum

products merchant wholesalers

4248 Beer, wine, and distilled alcoholic

beverage merchant

wholesalers

4249 Miscellaneous nondurable goods

merchant wholesalers

ELECTRONIC MARKETS AND

AGENTS AND BROKERS

4251 Wholesale electronic markets

and agents and brokers

RETAIL TRADE

4410 Motor vehicle and parts dealers

4420 Furniture and home furnishings

stores

4431 Electronics and appliance stores

4440 Building material and garden

equipment and supplies

dealers

4450 Food and beverage stores

4461 Health and personal care stores

4471 Gasoline stations

4480 Clothing and clothing

accessories stores

4510 Sporting goods, hobby, book,

and music stores

4520 General merchandise stores

4530 Miscellaneous store retailers

4540 Nonstore retailers

TRANSPORTATION AND

WAREHOUSING

4810 Air transportation

4821 Rail transportation

4833 Petroleum tanker operations

4839 Other water transportation

4840 Truck transportation

4850 Transit and ground passenger

transportation

4863 Pipeline transportation of crude

oil, refined petroleum

products, and natural gas

4868 Other pipeline transportation

4880 Support activities for

transportation

4870 Scenic and sightseeing

transportation

4920 Couriers and messengers

4932 Petroleum storage for hire

4939 Other warehousing and storage

INFORMATION

5111 Newspaper, periodical, book,

and directory publishers

5112 Software publishers

5121 Motion picture and video

industries

5122 Sound recording industries

5151 Radio and television

broadcasting

5152 Cable and other subscription

programming

5171 Wired telecommunications

carriers

5172 Wireless telecommunications

carriers (except satellite)

5174 Satellite telecommunications

5179 Other telecommunications

5182 Data processing, hosting, and

related services

5191 Other information services

FINANCE AND INSURANCE

5221 Depository credit intermediation

(Banking)

5223 Activities related to credit

intermediation

5224 Nondepository credit

intermediation

5229 Nondepository branches and

agencies

5231 Securities and commodity

contracts intermediation and

brokerage

5238 Other financial investment

activities and exchanges

5242 Agencies, brokerages, and other

insurance related activities

5243 Insurance carriers, except life

insurance carriers

5249 Life insurance carriers

5252 Funds, trusts, and other financial

vehicles

REAL ESTATE AND RENTAL AND

LEASING

5310 Real estate

5321 Automotive equipment rental and

leasing

5329 Other rental and leasing services

5331 Lessors of nonfinancial intangible

assets (except copyrighted

works)

PROFESSIONAL, SCIENTIFIC, AND

TECHNICAL SERVICES

5411 Legal services

5412 Accounting, tax preparation,

bookkeeping, and payroll

services

5413 Architectural, engineering, and

related services

5414 Specialized design services

5415 Computer systems design and

related services

5416 Management, scientific, and

technical consulting services

5417 Scientific research and

development services

5418 Advertising, public relations, and

related services

5419 Other professional, scientific, and

technical services

MANAGEMENT OF COMPANIES

AND ENTERPRISES

5512 Holding companies, except bank

holding companies

5513 Corporate, subsidiary, and

regional management offices

ADMINISTRATIVE AND SUPPORT

AND WASTE MANAGEMENT AND

REMEDIATION SERVICES

5611 Office administrative services

5612 Facilities support services

5613 Employment services

5614 Business support services

5615 Travel arrangement and

reservation services

5616 Investigation and security services

5617 Services to buildings and

dwellings

5619 Other support services

5620 Waste management and

remediation services

EDUCATIONAL SERVICES

6110 Educational services

HEALTH CARE AND SOCIAL

ASSISTANCE

6210 Ambulatory health care services

6220 Hospitals

6230 Nursing and residential care

facilities

6240 Social assistance services

ARTS, ENTERTAINMENT, AND

RECREATION

7110 Performing arts, spectator sports,

and related industries

7121 Museums, historical sites, and

similar institutions

7130 Amusement, gambling, and

recreation industries

ACCOMMODATION AND FOOD

SERVICES

7210 Accommodation

7220 Food services and drinking

places

OTHER SERVICES

8110 Repair and maintenance

8120 Personal and laundry services

8130 Religious, grantmaking, civic,

professional, and similar

organizations

PUBLIC ADMINISTRATION

9200 Public administration