BE-10D Report for Foreign Affiliate

BE-10D

8th DRAFT 8/4/2009

(8-2009)

OMB No. 0608-0049: Approval Expires xx/xx/xxxx

2009 BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL
BE-10D (Report for Foreign Affiliate)
MAIL REPORTS TO:
U.S. Department of Commerce
Bureau of Economic Analysis
BE-69(A)
Washington, DC 20230

BEA USE ONLY

D

Reporter ID Number

1. Name of U.S. Reporter of foreign affiliate

OR
DELIVER REPORTS TO:
U.S. Department of Commerce
Bureau of Economic Analysis
BE-69(A)
Shipping and Receiving,
Section M-100
1441 L Street, NW
Washington, DC 20005

IMPORTANT
WHO MUST REPORT — The U.S. Reporter must file Form BE-10D for each foreign affiliate for which total
assets; sales or gross operating revenues, excluding sales taxes; and net income after provision for foreign taxes
was less than or equal to $25 million.
NOTE — If the foreign affiliate is not required to be reported on Form BE-10D, see the reporting
requirements for Forms BE-10B and BE-10C. The foreign affiliate must be reported on one of those forms.
Due date — A complete BE-10 report is due on the following dates:
May 31, 2010 for a U.S. Reporter required to file fewer than 50 Forms BE-10B(LF),
BE-10B(SF), BE-10B Mini, and/or BE-10B Bank
June 30, 2010 for a U.S. Reporter required to file 50 or more Forms BE-10B(LF),
BE-10B(SF), BE-10B Mini, and/or BE-10B Bank
Foreign affiliate’s 2009 fiscal year — The foreign affiliate’s financial reporting year that has an ending
date in calendar year 2009. See Instruction Booklet, Part II.A.
Translation of foreign currency financial and operating data into U.S. dollars — Use U.S.
Generally Accepted Accounting Principles (FAS 52). See Instruction Booklet, Part IV.B.
Mil.

Currency amounts — Report 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Thous. Dols.

335

000

If an item is between + or - $500.00, enter "0." Use parenthesis ( ) to indicate negative numbers.
Percentages — Report ownership percentages to 1/10th percent:

9 8. 7

%

Contact us for help — Telephone: 202–606–5566; FAX: 202–606–5312; E-mail: be10/[email protected].
Additional copies — For additional copies of BE-10 forms, instructions, and the Guide to Industry
Classifications for International Surveys, 2007, go to the BEA website www.bea.gov
Electronic filing — To file your BE-10 report electronically, go to the BEA website www.bea.gov
2. Does this U.S. Reporter own, either directly or indirectly, any foreign affiliate with assets,
sales or gross operating revenues, AND net income (loss) less than or equal to $25 million?
0000 1

1

1

Yes — Complete the schedule starting on page 2 for each foreign affiliate of this
U.S. reporter that meets the above criteria. Download additional pages
from [URL provided later].

2

No — Complete Form BE-10B or BE-10C as appropriate.

BE-10D, page 1, Base prints Black

BE-10D, page 1, pantone 314 Blue, 30%, 50, and 100% tone

Instructions for Schedule starting on page _.
Country of location — If the affiliate is engaged in
petroleum shipping, other water transportation, or oil and
gas drilling, and has operations spanning more than one
country, use country of incorporation for country of location.
For example, classify in country of incorporation an oil
drilling rig that moves from country to country during the
year.
Primary Industry Code (based on sales or gross
operating revenues) — Enter the 4-digit International
Surveys Industry (ISI) code(s) and the sales or gross
operating revenues associated with each code from the list
on page _. For a full explanation of each code, see the
Guide to Industry Classifications for International Surveys,
2007. For an inactive affiliate, enter an ISI code based on
its last active period. To be considered a holding company
(ISI code 5512), income from equity investments must be
more than 50 percent of total income.

Debt and Other Intercompany Balances
Between the U.S. Reporter and the Foreign
Affiliate — Include current and long-term items,
indebtedness resulting from a capital lease, and the net
book value of equipment under a long-term operating
lease (i.e., the lease is for more than one year). Do not
net receivables and payables. EXCLUDE the value of
outstanding financial derivatives contracts and any
payments or receipts resulting from the settlement of
those contracts. (For affiliates that are foreign banking
affiliates of U.S. parents that are also banks, amounts
owned to the U.S. Reporter should only reflect those
amounts that the U.S. Reporter considers to be
permanent invested debt capital.)
SPECIAL INSTRUCTIONS FOR DEALERS IN
FINANCIAL INSTRUMENTS, FINANCE
COMPANIES, INSURANCE COMPANIES AND
REAL ESTATE COMPANIES

Number of Employees — Employees on the payroll at
the end of FY 2009 including part-time employees, but
excluding temporary and contract employees not included
on your payroll records. A count taken at some other date
during the reporting period may be given provided it is a
reasonable estimate of employees on the payroll at the end
of FY 2009. If the number of employees at the end of FY
2009 (or when the count was taken) was unusually high or
low due to temporary factors (e.g., a strike), enter the
number of employees that reflects normal operations. If the
number of employees fluctuates widely during the year due
to seasonal business variations, report the average number
of employees on the payroll during FY 2009. Base such an
average on the number of employees on the payroll at the
end of each pay period, month or quarter. If precise figures
are not available, give your best estimate.
U.S. Reporter’s Percentage of Ownership in the
Foreign Affiliate: Calculation of ownership
percentage — A U.S. Reporter’s ownership interest in a
foreign business enterprise may be directly held, indirectly
held, or both. It is directly held if the U.S. Reporter itself
holds the ownership interest in the foreign business
enterprise. It is indirectly held if the U.S. Reporter holds an
ownership interest in another foreign business enterprise
that, in turn, owns the given foreign business enterprise.
The U.S. Reporter must sum all direct and indirect lines of
ownership interest in the foreign business enterprise to
determine its ownership interest. Note & An associated
group is deemed to be one U.S. Reporter.

A. Dealers in financial instruments (including
securities, currencies, derivatives, and
other financial instruments) and finance
and insurance companies —
Sales of gross operating revenues:
INCLUDE income from explicit fees and commissions
EXCLUDE
• Impairment losses as defined by FAS 144,
• Unrealized gains or losses, due to changes in
the valuation of financial instruments, that flow
through the income statement, and
• Unrealized gains or losses, due to changes in
the valuation of financial instruments, that flow
through the income statement, and
B. Real estate companies —
Sales of gross operating revenues:
INCLUDE the revenues earned and expenses
incurred from the sale of real estate you own. Such
revenues should be reported as operating income.
Do not net the expenses against the revenues.
EXCLUDE
• Impairment losses as defined by FAS 144,
• Gains impairment as defined by FAS 142, and

A U.S. Reporter’s percentage of indirect ownership interest
in a given foreign business enterprise is the product of the
direct ownership percentage that the U.S. Reporter has in
the first foreign business enterprise in the ownership chain,
multiplied by that first enterprise’s direct ownership
percentage in the second enterprise in the chain, multiplied
by the direct ownership percentages for all other
intervening enterprises in the ownership chain,multiplied by
the last intervening enterprise’s direct ownership
percentage in the given foreign business enterprise.
Sales or Gross Operating Revenues of Foreign
Affiliate, by Industry of Sales or Gross Operating
Revenues — Report gross operating revenues or gross
sales minus returns, allowances, and discounts. Exclude
sales or consumption taxes levied directly on the
consumer. Exclude net value added and excise taxes levied
on manufacturers, wholesalers, and retailers.
Affiliates classified in ISI codes 5223, 5224, 5231, 5238,
5252 and 5331 report interest income on this line.
Insurance companies with ISI codes 5243 and 5249 should
include gross investment income in this item. Dealers in
financial instruments and finance, insurance, and real
estate companies see Special Instructions.

C. Insurance companies —
Assets:
1. When there is a difference between the financial
and operating data reported to the stockholders
and the data reported in the annual statement to
an insurance department, prepare the BE-10 on
the same basis as the annual report to the
stockholders.
Valuation should be according to normal
commercial accounting procedures, not at rates
promulgated by national insurance departments,
e.g., include assets not acceptable for inclusion in
the annual statement to an insurance department,
such as: 1. non-trusteed or free account assets
and 2. nonadmitted assets, including furniture and
equipment, agents’ debit balances, and all
receivables deemed to be collectible.
2. Do not include assets of the U.S. Reporter held in
the country of location of the affiliate and that are
for the benefit of the U.S. Reporter’s policyholders
in the data reported for the affiliate.
Sales of gross operating revenues:

Holding companies (ISI code 5512) must show total
income. ISI code 5512, (holding company), is an invalid
classification if more than 50 percent of income generated,
or expected to be generated, by an affiliate is from
non-holding company activities.

FORM BE-10D (8-2009)

INCLUDE items such as earned premiums, annuity
considerations, gross investment income, and items
of a similar nature.
EXCLUDE income from equity investments in
unconsolidated business enterprises.

Page 2

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
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
FORM BE-10D (8-2009)

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

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
5223
5224
5229
5231
5238
5242
5243
5249
5252
REAL
5310
5321
5329
5331

Depository credit intermediation (Banking)
Activities related to credit intermediation
Nondepository credit intermediation
Nondepository branches and agencies
Securities and commodity contracts
intermediation and brokerage
Other financial investment activities and
exchanges
Agencies, brokerages, and other
insurance related activities
Insurance carriers, except life insurance
carriers
Life insurance carriers
Funds, trusts, and other finance vehicles
ESTATE AND RENTAL AND LEASING
Real estate
Automotive equipment rental and leasing
Other rental and leasing services
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
WHOLESALE TRADE, NON-DURABLE GOODS 5418 Advertising, public relations, and related
services
4241 Paper and paper product
5419 Other professional, scientific, and
4242 Drugs and druggists’ sundries
technical services
4243 Apparel, piece goods, and notions
4244 Grocery and related product
MANAGEMENT OF COMPANIES AND
4245 Farm product raw material
ENTERPRISES
4246 Chemical and allied products
5512 Holding companies, except bank holding
4247 Petroleum and petroleum products
companies
4248 Beer, wine, and distilled alcoholic beverage
5513 Corporate, subsidiary, and regional
4249 Miscellaneous nondurable goods
management offices
WHOLESALE TRADE, ELECTRONIC MARKETS
ADMINISTRATIVE AND SUPPORT, WASTE
AND AGENTS AND BROKERS
MANAGEMENT, AND REMEDIATION
4251 Wholesale electronic markets and
SERVICES
agents and brokers
5611 Office administrative services
RETAIL TRADE
5612 Facilities support services
5613 Employment services
4410 Motor vehicle and parts dealers
5614 Business support services
4420 Furniture and home furnishings
5615 Travel arrangement and reservation
4431 Electronics and appliance
services
4440 Building material and garden
5616 Investigation and security services
equipment and supplies dealers
5617 Services to buildings and dwellings
4450 Food and beverage
5619 Other support services
4461 Health and personal care
5620 Waste management and remediation
4471 Gasoline stations
services
4480 Clothing and clothing accessories
4510 Sporting goods, hobby, book, and music EDUCATIONAL SERVICES
4520 General merchandise
6110 Educational services
4530 Miscellaneous store retailers
4540 Non-store retailers
HEALTH CARE AND SOCIAL ASSISTANCE
TRANSPORTATION AND WAREHOUSING
6210 Ambulatory health care services
6220 Hospitals
4810 Air transportation
6230 Nursing and residential care facilities
4821 Rail transportation
6240 Social assistance
4833 Petroleum tanker operations
4839 Other water transportation
ARTS, ENTERTAINMENT, AND RECREATION
4840 Truck transportation
7110 Performing arts, spectator sports, and
4850 Transit and ground passenger
related industries
transportation
7121 Museums, historical sites, and similar
4863 Pipeline transportation of crude oil,
institutions
refined petroleum products, and
7130 Amusement, gambling, and recreation
natural gas
industries
4868 Other pipeline transportation
4870 Scenic and sightseeing transportation
ACCOMMODATION AND FOOD SERVICES
4920 Couriers and messengers
7210 Accommodation
4932 Petroleum storage for hire
7220 Food services and drinking places
4939 Other warehousing and storage
WHOLESALE TRADE, DURABLE GOODS
4231 Motor vehicles and motor vehicle
parts and supplies
4232 Furniture and home furnishing
4233 Lumber and other construction materials
4234 Professional and commercial
equipment and supplies
4235 Metal and mineral (except petroleum)
4236 Electrical and electronic goods
4237 Hardware, and plumbing and heating
equipment and supplies
4238 Machinery, equipment, and supplies
4239 Miscellaneous durable goods

OTHER SERVICES

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
Page 3

8110 Repair and maintenance
8120 Personal and laundry services
8130 Religious, grantmaking, civic, professional,
and similar organizations
PUBLIC ADMINISTRATION
9200 Public administration

FORM BE-10D (8-2009)

Base prints black

Page 4

BE-10D, page 4, black, 10%, Pantone 314 blue, 30%, 50 and 100% tone

Country

Name

500

Country

9 Name

Country

8 Name

7

Country

6 Name

Country

5 Name

Country

4 Name

Country

3 Name

Country

2 Name

Country

1 Name

Country

0 Name

11

11

11

11

11

11

11

11

11

11

___

___

___

___

___

___

___

___

___

___

2

2

2

2

2

2

2

2

2

2

3

3

3

3

3

3

3

3

3

3

Primary
industry
code (see
pages 7-8)

Number
of
employees

4

4

4

4

4

4

4

4

Indirect

12

Direct

4

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

4

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

Mil.

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

Thous. Dols.

Total assets

BEA USE ONLY – Name of U.S. Reporter

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

U.S. Reporter’s
percentages of
ownership (see
page 1)

000

000

000

000

000

000

000

000

000

000

7

7

7

7

7

7

7

7

7

7

Thous. Dols.

Total liabilities
Mil.

$

$

$

$

$

$

$

$

$

$

Mil.

Mil.

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

Thous. Dols.

Net income (loss)
after foreign
income tax

Reporter ID number

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

Thous. Dols.

Sales or gross
operating
revenues
Mil.

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

Thous. Dols.

$

$

$

$

$

$

$

$

$

$

000

000

000

000

000

000

000

000

000

000

Thous. Dols.

Page ___ of ___

Mil.

Debt and inter-company balances:
Owed to U.S.
Owed to foreign
reporter by foreign
affiliate by U.S.
affiliate
reporter

Report affiliates with assets, sales or gross operating revenues, or net income (loss) greater than $25 million on Form BE-10B or BE-10C, as appropriate.

Name of foreign affiliate and country of location

•

3. Provide the following information for each foreign affiliate with assets, sales or gross operating revenues, AND net income (loss) less than or equal to $25 million.

FORM BE-10D (8-2009)

Base prints black

Page 5

BE-10D, page 5, black, 10%, Pantone 314 blue, 30%, 50 and 100% tone

Country

Name

501

Country

9 Name

Country

8 Name

7

Country

6 Name

Country

5 Name

Country

4 Name

Country

3 Name

Country

2 Name

Country

1 Name

Country

0 Name

11

11

11

11

11

11

11

11

11

11

___

___

___

___

___

___

___

___

___

___

2

2

2

2

2

2

2

2

2

2

3

3

3

3

3

3

3

3

3

3

Primary
industry
code (see
pages 7-8)

Number
of
employees

4

4

4

4

4

4

4

4

Indirect

12

Direct

4

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

4

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

Mil.

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

Thous. Dols.

Total assets

BEA USE ONLY – Name of U.S. Reporter

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

U.S. Reporter’s
percentages of
ownership (see
page 1)

000

000

000

000

000

000

000

000

000

000

7

7

7

7

7

7

7

7

7

7

Thous. Dols.

Total liabilities
Mil.

$

$

$

$

$

$

$

$

$

$

Mil.

Mil.

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

Thous. Dols.

Net income (loss)
after foreign
income tax

Reporter ID number

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

Thous. Dols.

Sales or gross
operating
revenues
Mil.

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

Thous. Dols.

$

$

$

$

$

$

$

$

$

$

000

000

000

000

000

000

000

000

000

000

Thous. Dols.

Page ___ of ___

Mil.

Debt and inter-company balances:
Owed to U.S.
Owed to foreign
reporter by foreign
affiliate by U.S.
affiliate
reporter

Report affiliates with assets, sales or gross operating revenues, or net income (loss) greater than $25 million on Form BE-10B or BE-10C, as appropriate.

Name of foreign affiliate and country of location

•

3. Provide the following information for each foreign affiliate with assets, sales or gross operating revenues, AND net income (loss) less than or equal to $25 million.

FORM BE-10D (8-2009)

Base prints black

Page 6

BE-10D, page 6, black, 10%, Pantone 314 blue, 30%, 50 and 100% tone

Country

Name

502

Country

9 Name

Country

8 Name

7

Country

6 Name

Country

5 Name

Country

4 Name

Country

3 Name

Country

2 Name

Country

1 Name

Country

0 Name

11

11

11

11

11

11

11

11

11

11

___

___

___

___

___

___

___

___

___

___

2

2

2

2

2

2

2

2

2

2

3

3

3

3

3

3

3

3

3

3

Primary
industry
code (see
pages 7-8)

Number
of
employees

4

4

4

4

4

4

4

4

Indirect

12

Direct

4

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

4

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

Mil.

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

Thous. Dols.

Total assets

BEA USE ONLY – Name of U.S. Reporter

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

U.S. Reporter’s
percentages of
ownership (see
page 1)

000

000

000

000

000

000

000

000

000

000

7

7

7

7

7

7

7

7

7

7

Thous. Dols.

Total liabilities
Mil.

$

$

$

$

$

$

$

$

$

$

Mil.

Mil.

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

Thous. Dols.

Net income (loss)
after foreign
income tax

Reporter ID number

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

Thous. Dols.

Sales or gross
operating
revenues
Mil.

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

Thous. Dols.

$

$

$

$

$

$

$

$

$

$

000

000

000

000

000

000

000

000

000

000

Thous. Dols.

Page ___ of ___

Mil.

Debt and inter-company balances:
Owed to U.S.
Owed to foreign
reporter by foreign
affiliate by U.S.
affiliate
reporter

Report affiliates with assets, sales or gross operating revenues, or net income (loss) greater than $25 million on Form BE-10B or BE-10C, as appropriate.

Name of foreign affiliate and country of location

•

3. Provide the following information for each foreign affiliate with assets, sales or gross operating revenues, AND net income (loss) less than or equal to $25 million.

FORM BE-10D (8-2009)

Base prints black

Page 7

BE-10D, page 7, black, 10%, Pantone 314 blue, 30%, 50 and 100% tone

Country

Name

503

Country

9 Name

Country

8 Name

7

Country

6 Name

Country

5 Name

Country

4 Name

Country

3 Name

Country

2 Name

Country

1 Name

Country

0 Name

11

11

11

11

11

11

11

11

11

11

___

___

___

___

___

___

___

___

___

___

2

2

2

2

2

2

2

2

2

2

3

3

3

3

3

3

3

3

3

3

Primary
industry
code (see
pages 7-8)

Number
of
employees

4

4

4

4

4

4

4

4

Indirect

12

Direct

4

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

4

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

Mil.

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

Thous. Dols.

Total assets

BEA USE ONLY – Name of U.S. Reporter

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

U.S. Reporter’s
percentages of
ownership (see
page 1)

000

000

000

000

000

000

000

000

000

000

7

7

7

7

7

7

7

7

7

7

Thous. Dols.

Total liabilities
Mil.

$

$

$

$

$

$

$

$

$

$

Mil.

Mil.

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

Thous. Dols.

Net income (loss)
after foreign
income tax

Reporter ID number

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

Thous. Dols.

Sales or gross
operating
revenues
Mil.

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

Thous. Dols.

$

$

$

$

$

$

$

$

$

$

000

000

000

000

000

000

000

000

000

000

Thous. Dols.

Page ___ of ___

Mil.

Debt and inter-company balances:
Owed to U.S.
Owed to foreign
reporter by foreign
affiliate by U.S.
affiliate
reporter

Report affiliates with assets, sales or gross operating revenues, or net income (loss) greater than $25 million on Form BE-10B or BE-10C, as appropriate.

Name of foreign affiliate and country of location

•

3. Provide the following information for each foreign affiliate with assets, sales or gross operating revenues, AND net income (loss) less than or equal to $25 million.

FORM BE-10D (8-2009)

Base prints black

Page 8

BE-10D, page 8, black, 10%, Pantone 314 blue, 30%, 50 and 100% tone

Country

Name

504

Country

9 Name

Country

8 Name

7

Country

6 Name

Country

5 Name

Country

4 Name

Country

3 Name

Country

2 Name

Country

1 Name

Country

0 Name

11

11

11

11

11

11

11

11

11

11

___

___

___

___

___

___

___

___

___

___

2

2

2

2

2

2

2

2

2

2

3

3

3

3

3

3

3

3

3

3

Primary
industry
code (see
pages 7-8)

Number
of
employees

4

4

4

4

4

4

4

4

Indirect

12

Direct

4

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

Indirect

12

Direct

4

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

%

%$

5

Mil.

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

000 $

6

Thous. Dols.

Total assets

BEA USE ONLY – Name of U.S. Reporter

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

U.S. Reporter’s
percentages of
ownership (see
page 1)

000

000

000

000

000

000

000

000

000

000

7

7

7

7

7

7

7

7

7

7

Thous. Dols.

Total liabilities
Mil.

$

$

$

$

$

$

$

$

$

$

Mil.

Mil.

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

000 $

9

Thous. Dols.

Net income (loss)
after foreign
income tax

Reporter ID number

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

000 $

8

Thous. Dols.

Sales or gross
operating
revenues
Mil.

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

000

10

Thous. Dols.

$

$

$

$

$

$

$

$

$

$

000

000

000

000

000

000

000

000

000

000

Thous. Dols.

Page ___ of ___

Mil.

Debt and inter-company balances:
Owed to U.S.
Owed to foreign
reporter by foreign
affiliate by U.S.
affiliate
reporter

Report affiliates with assets, sales or gross operating revenues, or net income (loss) greater than $25 million on Form BE-10B or BE-10C, as appropriate.

Name of foreign affiliate and country of location

•

3. Provide the following information for each foreign affiliate with assets, sales or gross operating revenues, AND net income (loss) less than or equal to $25 million.