BE-10B Report for Foreign Affiliate

Benchmark Survey of U.S. Direct Investment Abroad--2009

be10blf

Benchmark Survey of U.S. Direct Investment Abroad--2009

OMB: 0608-0049

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BE-10B(LF)

OMB No. 0608-0049: Approval Expires 9/30/2007

U.S. DEPARTMENT OF COMMERCE

2004 BENCHMARK SURVEY OF
U.S. DIRECT INVESTMENT ABROAD

Economic and Statistics Administration

BUREAU OF ECONOMIC ANALYSIS

MANDATORY — CONFIDENTIAL
FORM

BE-10B(LF) (Long Form) (Report for Nonbank Foreign Affiliate) (REV. 12/2004)

DUE DATE — A complete BE-10 report is due on the following dates:
May 31, 2005 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, 2005 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
MAIL REPORTS TO:
U.S. Department of Commerce
Bureau of Economic Analysis
BE-69(A)
Washington, DC 20230

BEA USE ONLY

Affiliate ID Number

1. Name of U.S. Reporter of foreign affiliate — Same as item 1, Form BE-10A

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

2. Name of foreign affiliate being reported — Use the same name on all reports filed subsequently for
this affiliate with the Bureau of Economic Analysis, e.g., Forms BE-11 and BE-577.

IMPORTANT
Please read the Instruction Booklet, which contains definitions and reporting requirements, before completing this form. "Additional"
Instructions specific to line items and "Special" Instructions for dealers in financial instruments and finance, insurance, and real estate
companies are provided at the back of this form. For banks, including bank holding companies, see the report forms for banks and the
Instruction Booklet, Part I.C.

•

Who must report — The U.S. Reporter must file Form BE-10B(LF) for each majority-owned nonbank foreign affiliate for which total assets;
sales or gross operating revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater than $150
million (positive or negative) at any time during the affiliate’s 2004 fiscal year.
NOTE — If the foreign affiliate is exempt from being reported on Form BE-10B(LF) and is not a bank, see the reporting requirements
for Form BE-10B(SF), BE-10B Mini and BE-10A SUPPLEMENT A. The foreign affiliate must be reported on one of those forms.

•

Foreign affiliate’s 2004 fiscal year — The foreign affiliate’s financial reporting year that has an ending date in calendar year 2004. 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.
Bil.
Mil.
Thous. Dols.
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

•

If an item is between + or - $500.00, enter "0." Use parenthesis () to indicate negative numbers.

•

Contact us for help — Telephone: 202–606–5566; FAX: 202–606–5312 or 5317; E-mail: be10/[email protected].
Part I — IDENTIFICATION OF FOREIGN AFFILIATE — See Additional Instructions for Part I on page 19 at the back of this form.

3. Number of foreign affiliates consolidated in this report — Do not consolidate affiliates located in different countries or in different
4-digit industries. See the Instruction Booklet, Part I.B.2.d.(1). If your answer to this question is 2 or more, you must complete Supplement
B (page 17) of this report. If this report is for a single foreign affiliate, enter "1" in the box.
1003

Number
Number

4. Does this foreign affiliate have a direct equity interest in other foreign affiliates, including branches of this affiliate, that are
not fully consolidated in this BE-10B(LF)? – Mark (X) one.
1004

Yes — Item 42 and items 86 and/or 87 must have entries and Supplement A of this Form BE-10B(LF) must be completed.
No

5. Form of organization of this foreign affiliate — Mark (X) one.
1005

Corporation

1 2

Branch

1 3

Partnership

1 4

Other — Specify

6. Country of incorporation or organization of this foreign affiliate — Mark (X) one.
1006

1 601
1 202

Australia
Brazil

100

Canada

650

China

1 307
1 308

France
Germany

611

Hong Kong

314

Italy

1 614
1 213
1

319

325

Japan
Mexico

1 327
1

United Kingdom
Other — Specify

Netherlands
Switzerland

7. Country of location — Country in which this foreign affiliate’s physical assets are located or where its primary activity is
carried out — Mark (X) one.
1007

1 601
1 202

Australia
Brazil

100

Canada

650

China

1 307
1 308

France
Germany

611

Hong Kong

314

Italy

1 614
1 213
1

319

325

Japan
Mexico

1 327
1

United Kingdom
Other — Specify

Netherlands
Switzerland

8. This foreign affiliate’s financial books and records are kept in — Mark (X) one.
1008

The currency of the country of the affiliate as given in item 7. (Foreign affiliates located in Euro Area countries should check
this box if they keep their books in the currency of the country of the affiliate or in euros.)
U.S. dollars

A foreign currency which is not that of the country of location of the affiliate as given in item 7
Month
1009

9. The ending date of this foreign affiliate’s 2004 fiscal year.

BE-10B(LF), page 1, pantone 276 purple, 10% and 100% tone

Day

Year

2004

BE-10B(LF)
Part I — IDENTIFICATION OF FOREIGN AFFILIATE — Continued
10. Was the foreign business enterprise a foreign affiliate of the U.S. Reporter for only part of FY 2004?
1010

Yes, and this is its initial report — Affiliate was not previously owned by the U.S. Reporter
If "Yes," did the U.S. Reporter — Mark (X) one
2
2
2

2
3

2
2
2

Establish the foreign affiliate?
Acquire a voting interest of 10 percent or more in an existing foreign company
from a foreign person?
Acquire a voting interest of 10 percent or more in this affiliate from a
U.S. person? — Give name and address of U.S. person.

⎫
⎬
⎭

Month
Enter
date

Year

Yes, and this is its final report —
If "Yes," was the affiliate — Mark (X) one
2

Merged or reorganized?
Sold:
to a U.S. person? — Give name and address of U.S. person.

⎫
⎬
⎭

to a foreign person?

Liquidated?

Seized?

Month
Enter
date

Year

11. Was there a change in the entity due to mergers, acquisitions, divestitures, etc., or a change in accounting methods or
principles during FY 2004 that caused FY 2003 data to be restated? Mark (X) one.
1011

1
1

Yes — Report all close FY 2003 data before restatement, unless otherwise specified.

No
Percent of ownership at close of fiscal year
Equity interest

DIRECT OWNERSHIP IN THIS FOREIGN AFFILIATE — Enter percent
of ownership, to a tenth of one percent, based on total voting stock, as
applicable, if an incorporated affiliate, or an equivalent interest if an
unincorporated affiliate, held directly by

2004
(1)

2003
(2)

12. U.S. Reporter named in item 1 — Report equity interest and voting
interest.

Voting interest
2004
(3)

1012

2003
(4)

13. Other foreign affiliate(s) of U.S. Reporter named in Item 1 — If entry is made here, complete
items 20 and 21.

1013

14. Other U.S. Reporter(s) of this foreign affiliate — If entry is made here, item 22 must be "Yes."

15. Foreign affiliate(s) of other U.S. Reporter(s) — If entry is made here, item 22 must be "Yes."

16. Other U.S. persons

17. Foreign persons in this affiliate’s country of location (not reported above)

18. All other foreign persons (not reported above)

19. TOTAL OF DIRECTLY HELD VOTING OWNERSHIP INTERESTS —
Sum of items 12 through 18

20. INDIRECT OWNERSHIP IN THIS FOREIGN AFFILIATE — If there is an entry in item 13, enter U.S.
Reporter’s percent of indirect ownership in this affiliate. See Instruction Booklet, Part I.A.2., for
instructions on how to calculate indirect ownership percentages.

1020

100.0 %

1019

1018

1017

1016

1015

1014

.
4

100.0 %
4

21. Identification of foreign affiliate parent(s) — If there is an entry in item 13, column (3) or column (4) — Enter below,
the name(s) and percent(s) of ownership of each foreign affiliate of the U.S. Reporter named in item 1 holding a direct
ownership interest in this foreign affiliate. Also, for each foreign affiliate in column (a) that is below the first tier in its
ownership chain, enter in column (d) the name of the foreign affiliate that holds a direct ownership interest in it.
Foreign affiliate holding direct ownership interest in this foreign affiliate
Name and ID Number
Enter name and BEA ID Number of foreign
affiliate(s) holding a direct ownership interest
in this foreign affiliate.

Percent direct ownership in
this foreign affiliate

BEA
USE
ONLY

Close FY 2004 Close FY 2003
(b)
(c)

(a)

1191

d. TOTAL — Must equal percentages entered in Item 13

1021

Page 2

BE-10B(LF), page 2, Pantone 276 purple, 10% and 100% tone

FORM BE-10B(LF) (REV. 12/2004)

1193

.
3

1192

Name of foreign affiliate, if
any, in ownership chain
that holds direct interest in
foreign affiliate named in
column (a)
(d)

Affiliate ID Number

BE-10B(LF)

Part I — IDENTIFICATION OF FOREIGN AFFILIATE — Continued
22. Do two or more U.S. persons each directly or indirectly own or control at least 10 percent of this foreign affiliate’s voting
rights? Mark (X) one.
1

1022

1
2

Yes — Item 14 or 15 on page 2 must have an entry, and either item 23 or 24 must be completed. See Instruction
Booklet, Part I.B.2.d.(2).
No — Skip to item 28

23. If the answer to item 22 is "Yes," and the U.S. Reporter named in item 1 is submitting the Parts II and IV data (i.e., the "complete" report)
for this foreign affiliate — Give name(s) and mailing address(es) of the other U.S. Reporter(s) who is (are) not submitting the data.
Name

Mailing address

24. If the answer to item 22 is "Yes," and if the U.S. Reporter named in item 1 is not submitting the Parts II and IV data (i.e., is submitting
a "partial" report) for this foreign affiliate — Give name and mailing address of U.S. Reporter who is submitting the data.

25. BEA USE
ONLY

1025

26. BEA USE
ONLY

1026

27. BEA USE
ONLY

1027

28. Major activity of foreign affiliate — Mark (X) one
Select the one activity below that best describes the major activity of the foreign affiliate. For an inactive affiliate,
select the activity based on its last active period; for "start-ups," select the intended activity.
1028

1
1
1

1
2
3

Producer of goods
Seller of goods the foreign affiliate does not produce
Producer or distributor of information

Provider of services

Other – Specify

29. What is the MAJOR product or service involved in this activity? If a product, briefly state what is done to it, i.e., whether it is
mined, manufactured, sold at wholesale, packaged, transported, etc. (For example, "Manufacture widgets.")
1029

Industry classification of foreign affiliate (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. For a full explanation
of each code, see the Guide to Industry Classifications for International
Surveys, 2002. For an inactive affiliate, enter an ISI code based on its last active
period. Holding companies (ISI code 5512) must show total income as reported in
item 46. Holding companies see Additional Instructions on page 19 for Part I,
items 30-38.
30. Largest sales or gross operating revenues

Sales or gross
operating revenues

ISI code
(1)
1

31. 2nd largest sales or gross operating revenues
32. 3rd largest sales or gross operating revenues

1032

33. 4th largest sales or gross operating revenues

1033

34. 5th largest sales or gross operating revenues

1034

35. 6th largest sales or gross operating revenues

1035

36. 7th largest sales or gross operating revenues

1036

37. Sales or gross operating revenues not accounted for above

1037

38. TOTAL SALES OR GROSS OPERATING REVENUES — Sum of
items 30 through 37 (Must equal item 41 and also item 54, column (1).)

1038

1030

1031

Bil.

39. BEA USE
ONLY

1039

1040

Remarks

FORM BE-10B(LF) (REV. 12/2004)

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(2)
Thous. Dols.

BE-10B(LF)
Part I — IDENTIFICATION OF FOREIGN AFFILIATE — Continued
40. Official identification number(s) issued to this affiliate by the host-country government or by the local chamber of commerce.
1041

If the ID number has fewer than 10
digits, add leading zeros.

Enter the number(s), if readily available, for affiliates whose country of operation is one of the countries listed below. BEA will use these
numbers to facilitate linking to publicly available information, which may reduce the number of follow-up questions to respondents.
Belgium
France
Italy
Ireland
Netherlands
United Kingdom

10-digit number issued by the value added tax administration of Belgium
9-digit number (SIREN) issued by the French National Statistical Agency (INSEE)
9-character alphanumeric identifier issued by the regional chamber of commerce
6-digit number issued by the Irish Companies House
8-digit number issued by the Commercial Register (Handelsregister) of the Netherlands Chamber of Commerce
8-digit number issued by the United Kingdom Companies House
Part II — FINANCIAL AND OPERATING DATA OF FOREIGN AFFILIATE

Section A — Income Statement — See Additional Instructions for Part II, Section A, on page 19 at
the back of this form.

Amount

• INCOME

Bil.

41. Sales or gross operating revenues, excluding sales taxes — Must equal item 38, column (2)
and also item 54, column (1). (Dealers in financial instruments see Special Instructions, A.1.,
page 22; insurance companies see Special Instructions, B.3.a., page 22.)

2041

$
1

42. Income from equity investments in foreign affiliates — For foreign affiliates owned 20 percent
or more (including those that are majority-owned), report equity in earnings during the reporting
period; for those owned less than 20 percent, report dividends or distributed earnings for
unincorporated affiliates. Do not include interest income.

2042

43. Income from other equity investments

2043

44. Certain realized and unrealized gains (losses) — Read the following instructions carefully as they are
based on economic accounting concepts and in some cases may deviate from what is normally required
by U.S. Generally Accepted Accounting Principles. Report gross amount before income tax effect. Include
income tax effect in item 48. Report gains (losses) resulting from:
a. Sales or dispositions of investment securities, and FAS 115 impairment losses. Dealers in financial
instruments (including securities, currencies, derivatives, and other financial instruments) and finance
and insurance companies, see Special Instructions, A.1., page 22;
b. Sales or dispositions of land, other property, plant and equipment, or other assets, and FAS 144
impairment losses. Exclude gains or losses from the sale of inventory assets in the ordinary course of
trade or business. Real estate companies, see Special Instructions, A.2., page 22;
c. Goodwill impairment as defined by FAS 142;
d. Restructuring. Include restructuring costs that reflect write-downs or write-offs of assets or liabilities.
Exclude actual payments and charges to establish reserves for future expected payments, such as for
severance pay, and fees to accountants, lawyers, consultants, or other contractors. Include actual
payments, and charges to established reserves for future expected payments, in item 47 (cost of goods
sold or services rendered and selling, general, and administrative expenses);
e. Disposals of discontinued operations. Exclude income from the operations of a discontinued segment.
Report such income as part of your income from operations in items 38 and 41;
f. Re-measurement of foreign affiliate’s foreign-currency-denominated assets and liabilities due to
changes in foreign exchange rates during the reporting period;
g. Extraordinary, unusual, or infrequently occurring items that are material. Include losses from accidental
damage or disasters, after estimated insurance reimbursement. Include other material items, including
write-ups, write-downs, write-offs, of tangible and intangible assets; gains (losses) from the sale or
other disposition of capital assets; and gains (losses) from the sale or other disposition of financial
assets, including securities, to the extent not included above. Exclude legal judgments. Include legal
judgments in item 47;
h. The cumulative effect of a change in accounting principle.
2044

45. Other income —Specify

2045
1

46. TOTAL INCOME — Sum of items 41 through 45

2046

• COSTS AND EXPENSES

$
1

47. Cost of goods sold or services rendered and selling, general, and administrative
expenses — (Insurance companies see Special Instructions, B.3.c., page 22.)

2047
1

48. Foreign income taxes — Provision for foreign income taxes for FY 2004
49. Other costs and expenses not included above, including minority interests in income (loss)
that arise out of consolidation — Specify

2048
1

2049
1

50. TOTAL COSTS AND EXPENSES — Sum of items 47 through 49

2050

51. NET INCOME (LOSS) — Item 46 minus item 50

2051

Remarks

FORM BE-10B(LF) (REV. 12/2004)

$
1

• NET INCOME

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BE-10B(LF), page 4, Pantone 276 purple, 10% and 100% tone

Mil.

Thous. Dols.

Affiliate ID Number

BE-10B(LF)

Part II — FINANCIAL AND OPERATING DATA OF FOREIGN AFFILIATE — Continued
• ADDENDUM
52. INSURANCE INDUSTRY ACTIVITIES — Premiums earned and losses incurred
Report premiums earned and losses incurred for insurance related activities covered by industry codes 5243
(Insurance carriers, except life insurance carriers) and 5249 (Life insurance carriers).
a. Of the total sales and gross operating revenues reported in item 38, column 2, were any of the sales or
revenues generated by insurance related activities covered by industry codes 5243 or 5249?
2180

1
1

Yes – Answer b and c

No – Skip to 53
Amount
NOTE: Complete b and c ONLY if a is answered "Yes."
Bil.

Mil.

Thous.

Dols.

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

2181

c. Losses incurred — Report losses incurred for the insurance products covered by b above.
Exclude loss adjustment expenses and losses that relate to annuities. Also exclude losses related
to universal and adjustable life, variable and interest-sensitive life, and variable-universal life
policies.
For property and casualty insurance, calculate as net losses paid during the reporting year,
minus net unpaid losses at the beginning of the year, plus net unpaid losses at the end of the
year. In the calculation of net losses, include losses on reinsurance assumed from other
companies and exclude losses on reinsurance ceded to other companies. Unpaid losses include
both case reserves and losses incurred but not reported.

For life insurance, losses reflect policy claims on reinsurance assumed or on primary insurance
sold, minus losses recovered from reinsurance ceded, adjusted for changes in claims due,
unpaid, and in the course of settlement.

2182

53. WHOLESALE AND RETAIL TRADE INDUSTRY ACTIVITIES — Goods purchased for resale without further processing
Wholesale trade industry activities include the wholesale trade of durable goods and nondurable goods. The wholesale trade of
durable goods is covered by industry codes 4231 through 4239. The wholesale trade of nondurable goods is covered by industry
codes 4241 through 4249.
Retail trade industry activities are covered by industry codes 4410, 4420, 4431, 4440, 4450, 4461, 4471, 4480, 4510, 4520, 4530, and 4540.
See the Guide to Industry Classifications for International Surveys, 2002 for a detailed description of each of the wholesale and retail
trade industry codes listed above.
a. Of the total sales and gross operating revenues reported in item 38, column 2, were any
of the sales or revenues generated by wholesale or retail trade activities?
2183

1
1

Yes – Answer b and c

No – Skip to item 54
Amount
(1)

NOTE: Complete b and c ONLY if a is answered "Yes."
Bil.

Mil.

Thous. Dols.

b. Enter the cost of goods purchased for resale without further processing during the
fiscal year that ended in calendar year 2004.

2184

BALANCES
Close FY 2003
(Unrestated)
(2)

Close FY 2004
(1)
Bil.
c. Enter the closing balances at the end of fiscal years 2003 and 2004 of the
inventory of goods purchased for resale without further processing.
Remarks

FORM BE-10B(LF) (REV. 12/2004)

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2185

Mil.

Thous. Dols.

Bil.

Mil.

Thous. Dols.

BE-10B(LF)
Part II — FINANCIAL AND OPERATING DATA OF FOREIGN AFFILIATE — Continued
Section B — Distribution of Sales or Gross Operating Revenues — See Additional Instructions for Part II, Section B, on page 19 at
the back of this form.
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 economic outputs that are tangible and "services" are normally economic 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. Insurance companies also see Special Instructions, B.3.d. and e., page 22.
54. Sales or gross
operating
Local sales
revenues,
excluding
sales taxes
TOTAL
a. Column (1) Column (1) equals
the sum of
equals item
To other
columns (2)
38 column
To
foreign
through (7)
(2) and also
unaffiliated
affiliates of
item 41.
customers
the U.S.
b. Each colReporter(s)
umn of line
(1)
54 equals
the sum of Bil. Mil. Thous. Dols.
(2)
(3)
items 55, 56
2
3
1
and 57.
2054 $
$
$
• BY TYPE
55. Sales of
goods

2055

56. Sales of
services

2056

57. Investment
income 2057

Sales to U.S.

(5)

(4)
$

To other
foreign
affiliates of
the U.S.
Reporter(s)

To
unaffiliated
customers

To U.S.
Reporter(s)

Sales to other countries

To
unaffiliated
customers

(7)

(6)

Sales to other countries
To other foreign
To unaffiliated
affiliates of the U.S.
customers
Reporter(s)
(1)
(2)
Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols.

• BY DESTINATION
The sum of items 58 through 63, column (1) and (2) equals item 54, columns (6)
and (7), respectively.
58. Canada

2058

59. Europe

2059

60. Latin America and other Western Hemisphere

2060

61. Africa

2061

62. Middle East

2062

63. Asia and Pacific

2063

64. BEA USE
ONLY

2064

Remarks

FORM BE-10B(LF) (REV. 12/2004)

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BE-10B(LF), page 6, Pantone 276 purple, 10% and 100% tone

Affiliate ID Number

BE-10B(LF)

Part II — FINANCIAL AND OPERATING DATA OF FOREIGN AFFILIATE — Continued
Section C — Number of Employees and Employee Compensation — See Additional Instructions for Part II, Section C, on
pages 19 and 20 at the back of this form.
NUMBER OF EMPLOYEES — Employees on the payroll at the end of FY 2004 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 2004. If the number of employees at the end of
FY 2004 (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 2004. 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.
EMPLOYEE COMPENSATION — Expenditures made by an employer in connection with the employment of workers, including cash
payments, payments in-kind, and employer expenditures for employee benefit plans including those required by statute. Base
compensation data on payroll records. Report compensation which relates to activities that occurred during the reporting period
regardless of whether the activities were charged as an expense on the income statement, charged to inventories, or capitalized. DO
NOT include data related to activities of a prior period, such as those capitalized or charged to inventories in prior periods.
Number of
employees

• NUMBER OF EMPLOYEES

65. TOTAL NUMBER OF EMPLOYEES — Sum of items 66 and 67
By Standard Occupation Classification (SOC) — See Additional Instructions page 19, for a list
of the major SOC groups
66.
Managerial, professional and technical employees (SOC 11-29)

2065
1
2066
1

67.

All other employees (SOC 31-55)

2067

Number of
employees
68.

Number of employees in item 65 who are research and development employees —
Employees engaged in R&D, including managers, scientists, and other professional and
technical employees

1
2068
1

69. Number of employees in item 65 who are U.S. citizens

2069

• EMPLOYEE COMPENSATION

Amount
Bil.

70.

71.

TOTAL EMPLOYEE COMPENSATION — Equals the sum of items 71 and 72 and the sum of
items 73 and 74.
By component
Wages and salaries — Employees’ gross earnings (before payroll deductions), and direct and in-kind
payments by the employer to employees

1
2070

$
1

2071
1

72.

Employee benefit plans — Employer expenditures for all employee benefits plans

2072

By Standard Occupation Classification (SOC)
73.

Managerial, professional and technical employees (SOC 11-29)

2073
1

74.
75.

All other employees (SOC 31-55)

If total employee compensation, item 70, is zero, is the compensation on the payroll of another foreign
affiliate?
2075

76.

2074

BEA USE
ONLY

Yes
No — Explain why compensation is zero.

2076

Remarks

FORM BE-10B(LF) (REV. 12/2004)

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BE-10B(LF)
Part II — FINANCIAL AND OPERATING DATA OF FOREIGN AFFILIATE — Continued
Section D — Balance Sheet — See Additional Instructions for Part II, Section D on
page 20 at the back of this form.
BALANCES
Disaggregate all asset and liability items in the detail shown. Show accounts
receivable and payable between the U.S. Reporter and its foreign affiliate in the
proper asset and liability accounts of the foreign affiliate. Do not report them as a net
amount.

Close FY 2004

Bil.

Cash items

2077

78.

Trade accounts and trade notes receivable, current — Report at gross
amount before allowance for doubtful accounts. Report allowance for doubtful
accounts in item 80.

2078

79.

Other current receivables — Report at gross before allowance for doubtful
accounts. Report allowance for doubtful accounts in item 80.

2079

80.

Allowance for doubtful accounts

2080

81.

Inventories

82.

Other current assets, including land held for resale and current
marketable securities

83.
84.
85.

87.
88.

89.

90.

92.
93.

94.

96.

Other property, plant, and equipment — Gross

2085

That portion reported using the equity method

(

)

(

)

(

2086

That portion reported using the cost method

2087

Other equity investments and noncurrent marketable securities,
receivables and other investments

2088

Other noncurrent assets — Other noncurrent assets not reported elsewhere

TOTAL ASSETS — Sum of items 77 through 89

2089

2090

Trade accounts and trade notes payable, current

2091

Other current liabilities and long-term debt

2092

Other noncurrent liabilities

2093

TOTAL LIABILITIES — Sum of items 91 through 93

2094

Capital stock and additional paid-in capital

2095

Retained earnings (deficit)

2096

Close FY 2003
(Unrestated)
(2)

Close FY 2004
(1)
Bil.

Translation adjustment
component

1
2097

Mil.

Thous. Dols.

Bil.

All other components

99.

Total accumulated other comprehensive income (loss) —
Equals sum of items 97 and 98.

2098

Mil.

Thous. Dols.

98.

2099

100. Other — Include treasury stock and involuntarily (or legally) restricted earnings —
Specify
2100

101. TOTAL OWNERS’ EQUITY (INCORPORATED FOREIGN AFFILIATE) —
Equals item 90 minus item 94 and, equals the sum of items 95,
96, 99, and 100.
• OWNERS’ EQUITY — UNINCORPORATED AFFILIATE ONLY, complete items
102 and 103
102. TOTAL OWNERS’ EQUITY (UNINCORPORATED FOREIGN AFFILIATE) —
Equals item 90 minus item 94.
103. Translation adjustment — Cumulative amount at year end (per FAS 52) —
That portion of item 102 representing the affiliate’s cumulative translation
adjustment account.
FORM BE-10B(LF) (REV. 12/2004)

)

2084

Accumulated depreciation and depletion

Accumulated other
comprehensive income
(loss)

97.

$
2

2083

• OWNERS’ EQUITY — INCORPORATED AFFILIATE ONLY, complete items 95
through 101
95.

$
1

2082

Land and other property, plant, and equipment
Land

• LIABILITIES (Insurance companies see Special instructions, B.3.g., page 22)
91.

2081

Equity investments in other foreign affiliates of which this affiliate is a
parent — Report on an equity basis foreign affiliates owned 20 percent or
more (including majority-owned affiliates). Report at cost those owned less
than 20 percent.
86.

(1)
Thous. Dols. Bil.

• ASSETS (Insurance companies see Special Instructions, B.2. and B.3.f., page 22)
77.

Mil.

Close FY 2003
(unrestated)
(2)
Mil. Thous. Dols.

Page 8

BE-10B(LF), page 8, Pantone 276 purple, 10% and 100% tone

2101

2102

2103

)

Affiliate ID Number

BE-10B(LF)

Part II — FINANCIAL AND OPERATING DATA OF FOREIGN AFFILIATE — Continued
Section E — Composition of External Finances of Foreign Affiliate — Entries in column (2) must equal certain items in Part III as
follows: item 104 column (2) must equal item 154 column (1); item 105 column (2) must equal item 153 column (1).
TOTAL
With persons in
With U.S.
With other
Equals sum of
With other U.S.
this affiliate’s
Reporter(s) of this
foreign persons
columns (2)
persons
country of location
affiliate
through (5)
(3)
(4)
(5)
(1)
(2)
Bil. Mil. Thous. Dols. Bil. Mil. Thous. Bil. Mil. Thous. Bil. Mil. Thous. Bil. Mil. Thous.

• CLOSE FY 2004
104.

105.

Current and noncurrent
receivables and
financial investments —
Column (1) equals the sum
of items 78, 79, 80, 88, and
1
that part of item 82,
column (1), that is
$
2104
marketable securities.
Current liabilities and
long-term debt —
Column (1) equals the
sum of items 91 and 92,
column (1).

2105

Section F — Property, Plant and Equipment (PP&E) — See Additional Instructions for Part II, Section F on page 20 at the back of this form.
PP&E includes land, timber, mineral and like rights owned, structures, machinery, equipment, special tools,
and other depreciable property; construction in progress; and capitalized tangible and intangible exploration
and development costs, but excludes other types of intangible assets, and land held for resale.
• BALANCE, CLOSE FY 2003 (Insurance companies see Special Instructions, B.3.i., page 22.)
106. Net book value of PP&E at close FY 2003 — The close FY 2003 value, before
restatement due to a change in the entity or a change in accounting methods or principles.
Equals the sum of items 83, 84, and 85, column (2).

Amount
Bil.

Mil.

Thous. Dols.

2106

• CHANGES DURING FY 2004
107. Restatement due to a change in the entity (i.e., due to mergers, acquisitions, divestitures, etc.)
or due to a change in accounting methods or principles — If the answer to item 11 was "Yes," give
amount by which the net book value of item 106 would be restated. If a decrease, put amount in
parentheses. Report gains (losses) resulting from the sale or disposition of subsidiaries of the affiliate
and from the revaluation of assets (whether or not realized) in item 44.

2107

108.

Net book value of transfers in from the U.S. Reporter or other foreign affiliates of U.S. Reporter

2108

109.

Expenditures by the foreign affiliate for: (Insurance companies see Special Instruction, B.3.h. on page 22.)
Land and mineral rights, including timber — Include expenditures for land and capitalized
expenditures for mineral and timber rights. Exclude other capitalized expenditures for the exploration
2109
and development of natural resources and expenditures for land held for resale.

$
1

110.

PP&E other than land, mineral and timber rights. (Report changes due to mergers and
acquisitions in item 107.)

1
2110
1

111.

Depreciation

2111

(

)

112.
113.

Depletion

2112

Other increases (decreases) — Net book value of sales, retirements, or transfers out of assets; land held
for resale; and other increases (decreases). Include divestitures of subsidiaries in item 107. Include any
gains (losses) from the sale or disposition of property, plant, and equipment in item 44.

Net book value of PP&E at close FY 2004 — Equals sum of items 106 through 113; must also equal
the sum of items 83, 84 and 85 column (1).

2114

• ADDENDUM
115.

Petroleum and mining exploration and development expenditures charged against income
including expenditures charged against income to acquire or lease mineral rights — Do not include
expenditures capitalized in prior years that are reclassified as expensed in the current year; such
expenditures are considered to be expenditures only in the year when initially expended.
2115

116. BEA USE
ONLY

2116

Section G — Change in Retained Earnings of Incorporated Foreign Affiliate or in Total Owners’ Equity of
Unincorporated Foreign Affiliate
117. Balance, close FY 2003 before restatement due to a change in the entity or a change in
accounting methods or principles, if any —
Incorporated affiliate — Enter amount from item 96, column (2).
Unincorporated affiliate — Enter amount from item 102, column (2).

Amount
Bil.
1

2117

• CHANGES DURING FY 2004

$
1

118. Restatement due to a change in the entity (i.e., due to mergers, acquisitions, divestitures, etc.) or
due to a change in accounting methods or principles. — Specify reasons for change
2118
1

119. Net income (loss) — Enter amount from item 51.
120. Dividends or net income remitted to owners
Incorporated affiliate — Enter amount of dividends declared, before deduction of withholding taxes, out of
current- and prior-period income on common and preferred stock. Exclude stock
and liquidating dividends.
Unincorporated affiliate — Enter amount of current- and prior-period net income remitted to owners
during FY 2004.

2119
1

2120
1

121. Stock dividends
122.

2121
1

Other increases (decreases) — Enter other increases (decreases) in retained earnings of an incorporated
affiliate, including liquidating dividends, or in total owners’ equity of an unincorporated affiliate, including
capital contributions (return of capital) — Specify
2122

123.

)

2113

• BALANCE, CLOSE FY 2004
114.

(
1

Balance, close FY 2004 — Sum of items 117, 118, 119, and 122, minus 120 and 121. Also, for an
incorporated affiliate, this item equals item 96, column (1). For an unincorporated affiliate, this item
equals item 102, column (1).

FORM BE-10B(LF) (REV. 12/2004)

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2123

Mil.

Thous. Dols.

BE-10B(LF)
Part II — FINANCIAL AND OPERATING DATA OF FOREIGN AFFILIATE — Continued
Section H — Interest, production royalty payments, taxes, subsidies, and fees and royalties

124. Interest income — Interest received or due to the affiliate from all payors (including affiliated
persons), net of tax withheld at the source. Include all interest receipts included in items 41 and 45.
Do not net against interest expensed, item 125.
125. Interest expensed or capitalized — Interest expensed or capitalized by the affiliate, paid or due to all
payees (including affiliated persons), gross of tax withheld. Do not net against interest income, item 124.

Amount
Bil.

Mil. Thous. Dols.

1
2124

$
1

2125
1

126. Production royalty payments to foreign governments for natural resources, total — Report
amounts paid or accrued for the year to foreign governments, their subdivisions and agencies. Include
payments in-kind at market value.

2126
1

127. Taxes (other than income and payroll taxes) and nontax payments (other than production
royalty payments) — Report all such taxes and nontax payments whether or not included in
revenues or expenses in the income statement. Include amounts paid or accrued for the year, net of
refunds or credits, to foreign governments, their subdivisions and agencies for —
a. Sales, value added, consumption, and excise taxes collected by the affiliate on goods and
services that the affiliate sold;
b. Property and other taxes on the value of assets and capital;
c. Any remaining taxes (other than income and payroll taxes); and
d. Import and export duties, license fees, fines, penalties, and all other payments or accruals of
nontax liabilities (other than production royalty payments for natural resources).

2127
1

128. Subsidies received — Monetary grants received from governments. Include all grants received from
governments and quasi-governments that are not payments for property, goods, or services
purchased, whether these receipts are reflected in current income, or used for investments in, or to
cover losses of, property, plant, and equipment.

2128

129. BEA USE ONLY

2129

• ROYALTIES, LICENSE FEES, AND OTHER FEES FOR THE USE, SALE, OR PURCHASE OF
INTANGIBLE PROPERTY

Amount
Bil.

Receipts — Include royalties, license fees, and other amounts received by or credited to this affiliate for the
use or sale of intangible property.

130. Total Receipts — Sum of items 131, 132, and 133

2130

131.

Received from or credited by U.S. persons other than the U.S. Reporter(s) of this affiliate

2131

132.

Received from or credited by other foreign affiliate(s) of the U.S. Reporter(s) of this affiliate

2132

133.

Received from or credited by other foreign persons

2133

$
1

Payments — Include royalties, license fees, and other amounts paid or credited by this affiliate for the use or
purchase of intangible property.
134. Total Payments — Sum of items 135, 136, and 137

2134

$
1

135.

Paid or credited to U.S. persons other than the U.S. Reporter(s) of this affiliate

2135

136.

Paid or credited to other foreign affiliate(s) of the U.S. Reporter(s) of this affiliate

2136

137.

Paid or credited to other foreign persons

2137

Section I — Technology — See Additional Instructions for Part II, Section I, on page 20 at the back of this form.
• RESEARCH AND DEVELOPMENT (R&D) EXPENDITURES — Include all costs incurred in
performing R&D, including depreciation, amortization, wages and salaries, property taxes and other
taxes (except incme taxes), materials and supplies, allocated overhead, and indirect costs.
NOTE — Items 138 through 141 pertain to R&D performed by the foreign affiliate, including R&D performed by
the affiliate for others under contract. This is the basis on which National Science Foundation surveys request
information on R&D. The FAS 2 measure of R&D (i.e., R&D from which the firm benefits) is the sum of items 139
and 142.

138. R&D performed BY the affiliate, total — Sum of items 139, 140, and 141

2138

139.

For the foreign affiliate’s own account

2139

140.

For affiliated persons (including U.S. parents) under contract

2140

141.

For others under contract

2141

$
1

142. R&D performed FOR the affiliate by others (including the U.S. parent) on a contractual basis
143. BEA USE
ONLY

2143

Remarks

FORM BE-10B(LF) (REV. 12/2004)

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2142
5

Mil. Thous. Dols.

Affiliate ID Number

BE-10B(LF)

Part III — INVESTMENT AND TRANSACTIONS BETWEEN THE U.S. REPORTER AND THE FOREIGN AFFILIATE
Use Part III to report the line of direct ownership included in item 12, if any, and to report direct financial positions or
transactions between the U.S. Reporter and the foreign affiliate.
144. Did the U.S. Reporter named in item 1 have a direct ownership interest in this affiliate at any time during the affiliate’s
2004 fiscal year (i.e., is any column of item 12 greater than zero)? — Mark (X) one.
3144

Yes —
If "Yes" were the equity securities of this affiliate listed or publicly
traded on a securities exchange at the end of FY 2004?

Close FY 2004
Price
per share

Number
of
shares
2

(2)
Dollars

(1)
Yes — Enter the number of shares the U.S. Reporter directly held
and the market price per share at the end of FY 2004. Continue
with item 145.

Cents

No — Continue with item 145.

No — Complete only items 153, 154 and 166 through 170
of Part III and then continue with item 172 of Part IV.

Section A — U.S. Reporter’s Equity in Foreign Affiliate’s Net Income, Certain Realized and
Unrealized Gains (Losses), and Dividends or Distributed Earnings — See Additional Instructions for
Part III, Section A, on page 21 at the back of this form.
Amount

Enter the amounts that represent the U.S. Reporter’s equity, based on its directly held equity interest. Thus if
the U.S. Reporter holds both a direct and indirect equity interest, enter the amounts which represent only the
directly held equity interest.
145. Net income (loss) after provision for foreign income taxes — U.S. Reporter’s share of net income
(loss), item 51.

Bil.

Mil. Thous. Dols.

1
3145

$
1

146. Certain realized and unrealized gains (losses) included in net income — U.S. Reporter’s share
of item 44

3146
1

147. Foreign income taxes on certain realized and unrealized gains (losses) included in net
income — Enter the portion of item 48 that is taxes on item 146

3147
1

148. Change during fiscal year 2004 in the accumulated other comprehensive income (loss)
balance (excluding the translation adjustment component) reported on line 98 (all other
components) of the balance sheet.

3148
1

149. Dividends on common and preferred stock of incorporated foreign affiliate (exclude stock and
liquidating dividends) or distributed earnings of unincorporated foreign affiliate — Gross
amount

3149

150. Tax withheld on dividends or distributed earnings in item 149

3150

151. Dividends on common and preferred stock of incorporated foreign affiliate or distributed
earnings of unincorporated foreign affiliate — Net amount (item 149 minus item 150)

3151

152. BEA USE ONLY

3152

Section B — Debt and Other Intercompany Balances Between the U.S. Reporter and the Foreign Affiliate —
See Additional Instructions for Part III, Section B, on page 21 at the back of this form.
Include current and long-term items and indebtedness resulting from a capital lease.
According to books of foreign affiliate

Entries in column (1) must equal certain items
in Part II, Section E as follows: item 153
column(1) must equal item 105 column (2);
item 154 column (1) must equal item 104
column (2).
153. Liabilities owed to the U.S. Reporter
by the foreign affiliate — That portion
of items 91 and 92 representing
amounts owed to U.S. Reporter

According to books of U.S. Reporter

Close FY 2003
(unrestated)

Close FY 2004

Close FY 2003
(unrestated)

Close FY 2004

(1)
(2)
(3)
(4)
Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols.
1
3153

154. Receivables due to the foreign affiliate
from the U.S. Reporter — That portion
of items 78, 79, 80, and 88 representing
amounts due from U.S. Reporter
3154
155. BEA USE ONLY

3155

Remarks

FORM BE-10B(LF) (REV. 12/2004)

Page 11

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BE-10B(LF)
Part III — INVESTMENT AND TRANSACTIONS BETWEEN THE U.S. REPORTER AND THE FOREIGN AFFILIATE — Continued
Section C — Change in U.S. Reporter’s Equity in Capital Stock and/or Additional Paid-in Capital of Incorporated Foreign
Affiliate or Equity Investment in Unincorporated Foreign Affiliate — See Additional Instructions for Part III, Section C, on page 21 at
the back of this form.
Report transactions during the year that changed the U.S. Reporter’s equity holdings in the foreign affiliate. Include equity changes
due to treasury stock transactions with the U.S. Reporter and liquidating dividends. Exclude equity changes due to net income (loss),
stock and cash dividends, earnings distributions, balance sheet translation adjustments, treasury stock transactions with persons other
than the U.S. Reporter and reorganizations in capital structure that do not affect total equity. Report all amounts at transaction
value, i.e., the value of the consideration given (received) by the U.S. Reporter.
• INCREASE IN U.S. REPORTER’S EQUITY INTEREST IN THIS AFFILIATE

Amount
Bil.

156. Establishment of affiliate or acquisition (partial or total) of equity interest in this affiliate by the
U.S. Reporter either from this affiliate or from other foreign persons

Mil. Thous. Dols.

1
3156

$
1

157. Capital contributions and other transactions of the U.S. Reporter with foreign persons that
increase equity in this affiliate — Specify
3157

158. Acquisition (partial or total) of equity interest in this affiliate by the U.S. Reporter from other
U.S. persons

1
3158
1

• DECREASE IN U.S. REPORTER’S EQUITY INTEREST IN THIS AFFILIATE
159. Liquidation of affiliate or sale (partial or total) of equity interest in this affiliate by the U.S.
Reporter either to this affiliate or to other foreign persons

3159
1

160. Return of capital contributions to the U.S. Reporter and other transactions of the U.S. Reporter
with foreign persons that decrease equity in this affiliate — Specify
3160

161. Sale (partial or total) of equity interest in this affiliate by the U.S. Reporter to other U.S.
persons

3161

162. TOTAL — Equals sum of items 156, 157, and 158, minus sum of items 159, 160 and 161

3162

For acquisition
• For items 156 through 161, enter the amounts by which the transaction value —
1

164.

Exceeds the value carried on the books of the affiliate
Is less than the value carried on the books of the affiliate

165. BEA USE ONLY

FORM BE-10B(LF) (REV. 12/2004)

3163

Page 12

BE-10B(LF), page 12, Pantone 276 purple, 10% and 100% tone

(2)

Mil. Thous. Dols. Bil.
2

3164

3165

Remarks

For liquidation or sale

(1)
Bil.

163.

Mil. Thous. Dols.

Affiliate ID Number

BE-10B(LF)

Part III — INVESTMENT AND TRANSACTIONS BETWEEN THE U.S. REPORTER AND THE FOREIGN AFFILIATE — Continued
Section D — Receipts and Payments Between
the U.S. Reporter and the Foreign Affiliate —
See Additional Instructions for Part III, Section D, on
page 21 at the back of this form.
Report these items based on the books of the U.S.
Reporter. Enter amounts received, paid, or entered
into intercompany accounts, whichever occurred first.
166. Interest on amounts reported in items
153 and 154, including interest on
capital leases
167. Royalties, license fees, and other fees for
the use or sale of intangible property

3166

Receipts by U.S. Reporter from foreign
affiliate
Net of foreign
tax withheld

Payments by U.S. Reporter to foreign
affiliate

Foreign tax
withheld

Net of U.S. tax
withheld

U.S. tax withheld

(1)
(2)
(3)
(4)
Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols.
1

3167

168. Charges for use of tangible property —
Report film and television tape rentals in
item 169.

3168

169. Film and television tape rentals

3169

170. Allocated expenses and sales of services — Sum of items a through h below

3170

By type — See Additional Instructions,
pages 21 and 22, at the back of this form for an
explanation of how to report each type of service
a. Accounting, auditing, and
bookkeeping services

3171

b. Computer and information services

3172

c. Financial services

3173

d. Insurance services — To avoid duplication
with other BEA surveys, report only the
following:
In column (1) report receipts by the U.S.
reporter from the foreign insurance affiliate
for losses covered by insurance reported in
column (3).
In column (3) report payments by the U.S.
Reporter of premiums for the purchase of
primary insurance from the foreign
affiliate.

3174

e. Management, consulting, and public
relations services —
Include in column (1), expenses allocated by
the U.S. Reporter to the foreign affiliate for
management, consulting, and public relations
services performed by the U.S. Reporter or
someone other than the U.S. Reporter and
charged to the U.S. Reporter.
Exclude the following types of services from
this category:
Computer consulting services – (include in b.)
Management of health care facilities –
(include in h.)
Consulting engineering services related to
actual or proposed construction projects –
(include in h.)
Public relations services that are an
integral part of an advertising campaign
(include in h.)

3175

f. Research, development, and
testing services

3176

g. Transportation

3177

h. Other services — Specify primary type(s)
of service(s) performed.

3178

171. BEA USE ONLY

3179

Remarks

FORM BE-10B(LF) (REV. 12/2004)

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BE-10B(LF)
Part IV — U.S. EXPORTS TO AND U.S. IMPORTS FROM FOREIGN AFFILIATE —
Goods only valued f.a.s. at port of exportation; do not include services — See Instruction Booklet, Part V.
IMPORTANT NOTES
country(ies) through which they transit; the in-transit goods enter
that country(ies) only because that country(ies) is along the shipping
lines between the exporting and importing countries. In-transit goods
are goods en route from one foreign country to another via the
United States (such as from Canada to Mexico via the United States),
and in-transit exports are goods en route from one part of the United
States to another part via a foreign country (such as from Alaska to
Washington State via Canada).

Report U.S. exports of goods to and U.S. imports of goods from
the foreign affiliate in FY 2004. Report all goods that physically
left or entered the U.S. customs area. Report data on a "shipped"
basis, i.e., on the basis of when and to (or by) whom the goods
were shipped. This is the same basis as official U.S. trade
statistics to which these data will be compared. Do not record a
U.S. import or export if the goods did not physically enter or
leave (i.e., were not physically shipped to or from) the United
States, even if they were charged to the foreign affiliate by, or
charged by the foreign affiliate to, a U.S. person.

Packaged general use computer software — Include exports and
imports of packaged general use computer software. Value such
exports and imports at the full transaction value, i.e., the market
value of the media on which the software is recorded and the value
of the information contained on the media. Do not include exports
and imports of customized software designed to meet the needs of a
specific user. This type of software is considered a service and
should not be included as trade in goods. Also do not include
negotiated leasing fees for software that is to be used on networks.

Foreign affiliates normally keep their accounting records on a
"charged" basis, i.e., on the basis of when and to (or by) whom
the goods were charged. The "charged" basis may be used if
there is no material difference between it and the "shipped"
basis. If there is a material difference, the "shipped" basis must
be used or adjustments made to the data on a "charged" basis to
approximate a "shipped" basis. The data should include goods
only; they should exclude services.

Natural gas distribution — Include the value of natural gas that is
exported or imported as trade in goods. Do not include as an export
or import natural gas that you do not produce or sell at wholesale.
The transmission of natural gas for others via a pipeline without
producing or wholesaling the natural gas is considered a service and
should not be reported as trade in goods.

Capital goods — Include capital goods but exclude the value of
ships, planes, railroad rolling stock, and trucks that were
temporarily outside the United States transporting people or
goods.
Consigned goods — Include consigned goods in the trade
figures when shipped or received, even though they are not
normally recorded as sales or purchases, or entered into
intercompany accounts when initially consigned.

Electricity and water — Report the value of electricity and water
as exports and imports if the product value can be separated out
from the service value. Report ONLY the product value (electricity
and water). DO NOT report the service value (transmission and
distribution).

In-transit goods — Exclude from exports and imports the value
of goods that are in-transit. In-transit goods are goods that are
not processed or consumed by residents in the intermediate

172. On what basis were the trade data in the section prepared? — Mark (X) one.
4172

"Shipped" basis

"Charged" basis without adjustments, because there is no material difference between the "charged" and "shipped"
bases.
"Charged" basis with adjustments to correct for material differences between the "charged" and "shipped" bases.

Section A — U.S. EXPORTS OF GOODS TO THIS
FOREIGN AFFILIATE (Valued f.a.s. U.S. port)

Shipped by U.S.
Reporter(s)

TOTAL

Shipped by other
U.S. persons

(1)
(2)
(3)
Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols.
173. Total goods shipped in FY 2004 from the U.S.
to this affiliate

4173

BY INTENDED USE — Sum of items 174 through 177 must equal
item 173
174. Capital equipment and other goods charged to fixed asset
accounts — Item 110 must have an entry.
175. Goods intended for further processing, assembly, or
manufacture by this affiliate before resale to others

4174

4175

176. Goods for resale without further processing, assembly, or
manufacture by affiliate

4176

177. Other — Specify

4177

Section B — U.S. IMPORTS OF GOODS FROM THIS
FOREIGN AFFILIATE (Valued f.a.s. foreign port)

Shipped to U.S.
Reporter(s)

TOTAL

Shipped to other
U.S. persons

(1)
(2)
(3)
Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols.
1

178. Total goods shipped in FY 2004 to the U.S.
by this affiliate

179. BEA USE ONLY

4178

4179

Remarks

FORM BE-10B(LF) (REV. 12/2004)

Page 14

BE-10B(LF), page 14, Pantone 276 purple, 10% and 100% tone

Page 15

BE-10B(LF), page 15, Pantone 276 purple, 10% tone

CONTINUE ON REVERSE

Page No.
of
of this Supplement A

%
%
%
%
%
%
%
%

.
.
.
.
.
.
.
.

5004

5005

5006

5007

5008

5009

5010

5011

%
%
%
%

.
.
.
.

5012

5013

5014

5015

5003

(3)

(2)

(1)

5002

BEA USE ONLY

Percentage of direct
ownership in the foreign
affiliate listed in column (1)
held by the foreign affiliate
named in the identification
block above
(Enter percentage to the
nearest tenth.)
Close FY 2003
(5)

Affiliate identification number
taken from the preprinted
Form BE-10B(LF), BE-10B(SF),
or BE-10B Mini, if provided,
of each foreign affiliate listed
in column (1)

pages

Close FY 2004
(4)

Name of each foreign affiliate, as taken from item 2 of the Form
BE-10B(LF), BE-10B(SF), or BE-10B Mini for that affiliate, in which the
reporting affiliate holds a direct equity interest

Supplement A — List ALL foreign affiliates of the U.S. Reporter(s) in which the fully
consolidated foreign affiliate named in item 2, has a direct equity interest, but which
are not fully consolidated on this Form BE-10B(LF). Continue listing onto as

Affiliate ID Number

Identification – Name of foreign affiliate as shown in item 2 of Form BE-10B(LF)

BEA USE
ONLY

many copied pages as needed. NOTE — Foreign affiliates listed on this Supplement A
must also be filed on a complete Form BE-10B(LF), BE-10B(SF), BE-10B Mini, or, per
instructions, be listed on the BE-10A Supplement of its U.S. Reporter.

BUREAU OF ECONOMIC ANALYSIS

U.S. DEPARTMENT OF COMMERCE

LIST OF ALL FOREIGN AFFILIATES IN WHICH THE REPORTING FOREIGN
AFFILIATE (AS CONSOLIDATED) HAS A DIRECT EQUITY INTEREST BUT
WHICH ARE NOT FULLY CONSOLIDATED ON THIS FORM BE-10B(LF)

BE-10B(LF) Supplement A

FORM
(12/2004)

FORM BE-10B(LF) SUPPLEMENT A (12/2004)

BE-10B(LF), page 16, Pantone 276 purple, 10% tone

Page 16

%
%
%
%
%
%
%
%
%
%
%
%
%
%
%

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

5018

5019

5020

5021

5022

5023

5024

5025

5026

5027

5028

5029

5030

5031

5032

5017

(3)

(2)

5016

(1)

Close FY 2003
(5)

BEA USE ONLY

pages

Percentage of direct
ownership in the foreign
affiliate listed in column (1)
held by the foreign affiliate
named in the identification
block above
(Enter percentage to the
nearest tenth.)

Page No.
of
of this Supplement A

Close FY 2004
(4)

Name of each foreign affiliate, as taken from item 2 of the Form
BE-10B(LF), BE-10B(SF), or BE-10B Mini for that affiliate, in which the
reporting affiliate holds a direct equity interest

Affiliate identification number
taken from the preprinted
Form BE-10B(LF), BE-10B(SF),
or BE-10B Mini, if provided,
of each foreign affiliate listed
in column (1)

LIST OF ALL FOREIGN AFFILIATES IN WHICH THE REPORTING FOREIGN AFFILIATE (AS
CONSOLIDATED) HAS A DIRECT EQUITY INTEREST BUT WHICH ARE NOT FULLY
CONSOLIDATED ON THIS FORM BE-10B(LF) — Continued

Page 17

BE-10B(LF), page 17, Pantone 276 purple, 10% tone

CONTINUE ON REVERSE

%
%

6015

6011

6010

6014

6009

6008

6007

6013

6006

6005

6004

6012

6003

(4)
%

(3)

Name of foreign affiliate which holds the direct equity
interest in the foreign affiliate listed in column (2)

Percentage of direct
ownership at close FY
2004 which the
foreign affiliate listed
in column (3) has in
the foreign affiliate
listed in column (2)
(Enter percentage to
the nearest tenth.)

pages

(2)

(1)

Page No.
of
of this Supplement B

6002

Name and country of location of each foreign affiliate
fully consolidated in this Form BE-10B(LF)

BEA USE ONLY

NOTE – Consolidate affiliates only if they are located in the same country and are in the same BEA 4-digit industry or are integral parts of the same business operation.

Supplement B — This list must be completed for the foreign affiliate for which the U.S. Reporter is
reporting consolidated financial and operating data to BEA; each foreign affiliate fully consolidated
must be more than 10 percent owned, directly or indirectly, by the U.S. Reporter and must also be

Affiliate ID Number

Identification – Name of foreign affiliate as shown in item 2 of Form BE-10B(LF)

BEA USE
ONLY

more than 50 percent owned by the foreign affiliate named in item 2, of Form BE-10B(LF). The number
of foreign affiliates listed below plus the reporting foreign affiliate must agree with Part I, item 3, of
Form BE-10B(LF). Continue listing onto as many copied pages as needed.

BUREAU OF ECONOMIC ANALYSIS

U.S. DEPARTMENT OF COMMERCE

LIST OF ALL FOREIGN AFFILIATES FULLY CONSOLIDATED INTO THE
REPORTING FOREIGN AFFILIATE

BE-10B(LF) Supplement B

FORM
(12/2004)

FORM BE-10B(LF) Supplement B (12/2004)

Page 18

BE-10B(LF), Page 18, Pantone 276 purple, 100% and 10% tone
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

6018

6019

6020

6021

6022

6023

6024

6025

6026

6027

6028

6029

6030

6031

6032

(4)

(3)

(2)

(1)

Name of foreign affiliate which holds the direct equity
interest in the foreign affiliate listed in column (2)

pages

Percentage of direct
ownership at close FY
2004 which the
foreign affiliate listed
in column (3) has in
the foreign affiliate
listed in column (2)
(Enter percentage to
the nearest tenth.)

Page No.
of
of this Supplement B

6017

6016

Name and country of location of each foreign affiliate
fully consolidated in this Form BE-10B(LF)

BEA USE ONLY

LIST OF ALL FOREIGN AFFILIATES FULLY CONSOLIDATED INTO THE
REPORTING FOREIGN AFFILIATE — Continued

BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD — 2004
FORM BE-10B(LF)
ADDITIONAL INSTRUCTIONS BY ITEM
of goods and you do not take title to the goods, report your
revenue (i.e., commissions) as sale of services in item 56.

Part I — IDENTIFICATION OF FOREIGN AFFILIATE
7. 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.
12. Ownership by U.S. Reporter named in item 1.
Equity interest is the U.S. Reporter’s direct ownership in the total
equity (voting and nonvoting) of the affiliate. Examples of
nonvoting equity include nonvoting stock and a limited partner’s
interest in a partnership.
Voting interest is the U.S. Reporter’s direct ownership in just the
voting equity of the affiliate. Examples of voting equity include
voting stock and a general partner’s interest in a partnership.
Thus, a U.S. Reporter could have a 100 percent direct voting
interest in an affiliate but own less than 100 percent of the
affiliate’s total equity.
30.—38.
Sales or gross operating revenues of foreign affiliate, by
industry of sales or gross operating revenues. See Additional
Instructions for Part II, Section A, item 41 below.

• Magazines and periodicals sold in retail stores. NOTE: Report
subscription sales as sales of services in item 56.

• Packaged general use computer software
• Structures sold by businesses in real estate.
• Revenues earned from building structures by businesses in
construction

• Electricity, Natural gas, and Water NOTE: Revenues derived from

transmitting and/or distributing these goods, as opposed to
revenues derived from the sale of the actual product, should to
the extent feasible, be reported as sales of services in item 56.
56. Sales of services — Services are normally economic outputs that
are intangible. Report as sales of services:
• Advertising revenue.

• Commissions and fees earned by companies engaged in finance
and real estate activities.

• Premiums earned by companies engaged in insurance activities.

NOTE: Calculate as direct premiums written (including renewals)
net of cancellations, plus reinsurance premiums assumed, minus
reinsurance premiums ceded, plus unearned premiums at the
beginning of the year, minus unearned premiums at the end of the
year. EXCLUDE all annuity premiums. Also EXCLUDE premiums
and policy fees related to universal and adjustable life, variable and
interest-sensitive life, and variable-universal life policies.
• Commissions earned by agents or brokers (i.e., wholesalers)
who act on behalf of buyers and sellers in the wholesale
distribution of goods. NOTE: Agents or brokers do not take title
to the goods being sold.

Holding companies (ISI code 5512) must show total income as
reported in item 46. To be considered a holding company, income
from equity investments (items 42 and 43) must be more than 50
percent of total income (item 46). In addition, normally at least 50
percent of total assets must consist of investments in affiliates. 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.

• Magazines and periodicals sold through subscriptions. NOTE:

Dealers in financial instruments and finance, insurance, and
real estate companies see Special Instructions on page 22.

Report magazines and periodicals sold through retail stores, as
sales of goods in item 55.
• Newspapers.
• Pipeline transportation.
• Software downloaded from the Internet, electronic mail, an
Extranet, an Electronic Data Interchange network, or some other
online system.

Part II — FINANCIAL AND OPERATING DATA OF FOREIGN
AFFILIATE

• Section A — Income Statement
41. Sales or gross operating revenues, excluding sales taxes —
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
on page 22.
42. Income from equity investments in foreign affiliates —
Report income from equity investments shown in items 86 and 87
of all foreign affiliates whether or not they are required to file a
form BE-10B. Do not report interest income here. Report interest in
item 41 or 45 as appropriate.
43. Income from other equity investments — Report income from
equity investments included in item 88. For investments carried on
the equity basis, report equity in earnings during the reporting
period. For investments carried on the cost basis, report dividends.
Do not include interest income here. Report interest in item 41 or
45 as appropriate.
45. Other income — Report non-operating and other income not
included in items 41—44.
47. Cost of goods sold or services rendered and selling,
general, and administrative expenses — Report operating
expenses that relate to sales or gross operating revenues (item 41)
and selling, general, and administrative expenses. Include
production royalty payments to governments, their subdivisions
and agencies, and to other persons. Include depletion charges
representing the amortization of the actual cost of capital assets
but exclude all other depletion charges. Companies with ISI codes
5223, 5224, 5231, 5238, 5252 and 5331 should include interest
expense.
48. Foreign income taxes — Exclude production royalty payments
and U.S. income taxes.
49. Other costs and expenses not included above, including
minority interests in income (loss) that arise out of consolidation — Report the net effect of any minority interest in the
income and expense items as a lump sum in this item.

• Computer systems design and related services.
• Negotiated licensing fees for software to be used on networks.
• Electricity transmission and distribution, natural gas distribution,

and water distribution.
Report the source of real estate rental income in columns 2
through 7 based on the location of the property.

57. Investment income — Report dividends and interest generated
by finance and insurance activities as investment income. NOTE:
Report commissions and fees as sales of services in item 56.
Finance or insurance companies that include investment income in
gross operating revenues should report the source of such
investment income in columns 2 through 7 based on the location
of the issuer of the financial instrument whether publicly issued or
privately placed. If the location of the issuer is unknown, then
substitute the nationality of the issuer. If both the location and
nationality of the issuer are unknown, and an intermediary (e.g.,
trustee, custodian, or nominee) is used to manage the investment
(financial instrument or real estate) use the country of location of
the intermediary.

• Section C — Number of Employees and Employee

Compensation
66, 67, 73, and 74

• Section B — Distribution of Sales or Gross Operating

Revenues
54.—57.
Disaggregate the total sales or gross operating revenues into sales
of goods, investment income, and sales of services.
55. Sales of goods — Goods are normally economic outputs that are
tangible. Report as sales of goods:

• Mass produced media, including exposed film, video tapes, DVD’s,
audio tapes, and CD’s.

• Books, NOTE: Book publishers – To the extent feasible, report as

sales of services all revenues associated with the design, editing,
and marketing activities necessary for producing and distributing
books that you both publish and sell. If you cannot unbundle (i.e.,
separate) these revenues from the value of the books you sell,
then report your total sales as sales of goods or services based
on the activity that accounts for a majority of the value.

• Energy trading activities where you take title to the goods. NOTE:
If you act in the capacity of a broker or agent to facilitate the sale

FORM BE-10B(LF) (REV. 12/2004)

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Page 19

Managerial, professional and technical employees — Covers
employees in Standard Occupation Classification System (SOC)
groups 11—29 listed below:
11-Management Occupations
13-Business and Financial Operations Occupations
15-Computer and Mathematical Occupations
17-Architecture and Engineering Occupations
19-Life, Physical, and Social Science Occupations
21-Community and Social Services Occupations
23-Legal Occupations
25-Education, Training, and Library Occupations
27-Arts, Design, Entertainment, Sports, and Media
Occupations
29-Healthcare Practitioners and Technical Occupations
All other employees — Covers employees in SOC groups 31—55
listed below:
31-Healthcare Support Occupations
33-Protective Service Occupations
35-Food Preparation and Serving Related Occupations
37-Building and Grounds Cleaning and Maintenance
Occupations
39-Personal Care and Service Occupations
41-Sales and Related Occupations
43-Office and Administrative Support Occupations
45-Farming, Fishing, and Forestry Occupations
47-Construction and Extraction Occupations
49-Installation, Maintenance, and Repair Occupations
51-Production Occupations
53-Transportation and Material Moving Occupations
55-Military Specific Occupations
The SOC User Guide can be found at the Bureau of Labor
Statistics web site www.bls.gov. Select Standard Occupational
Classification (SOC).

Part II — FINANCIAL AND OPERATING DATA OF FOREIGN
AFFILIATE — Continued

93.

Other noncurrent liabilities — Include noncurrent items but
exclude long-term debt. Include deferred taxes and minority
interest in consolidated subsidiaries.

95.

Capital stock and additional paid-in capital — Include
common and preferred, voting and nonvoting capital stock and
additional paid-in capital.

96.

Retained earnings (deficit) — Include earnings retained by the
corporation and legally available for dividends; and earnings
voluntarily restricted.

98.

All other components — Include the cumulative balance of
unrealized holding gains and losses due to changes in the
valuation of available-for-sale securities per FAS 115 and any
other comprehensive income items required to be displayed
separately from retained earnings as per FAS 130.

• Section C — Number of Employees and Employee
Compensation — Continued

68. Research and development employees — Research and
development employees are scientists, engineers, and other
professional and technical employees, including managers, who
spend all or a majority of their time engaged in scientific or
engineering R&D work, at a level that requires knowledge of
physical or life sciences, engineering, or mathematics at least
equivalent to that acquired through completion of a four-year
college course with a major in one of these fields (i.e., training
may be either formal or by experience).
71. Wages and salaries — Report gross earnings of all employees
before deduction of employees’ payroll withholding taxes, social
insurance contributions, group insurance premiums, union dues,
etc. Include time and piece rate payments, cost of living
adjustments, overtime pay and shift differentials, bonuses, profit
sharing amounts, and commissions. Exclude commissions paid to
independent personnel who are not employees.

• Section F — Property, Plant and Equipment (PP&E)
106.—114.

Include direct payments by employers for vacations, sick leave,
severance (redundancy) pay, etc. Exclude payments made by, or
on behalf of, benefit funds rather than by the employer. (Include
employer contributions to benefit funds in "employee benefit
plans" as discussed in item 72 below.)

Include items leased from others (including land) under capital
leases. Also include the capitalized value of timber, mineral and
similar rights leased by the affiliate from others. Exclude items the
affiliate has sold under a capital lease.
Exclude from expenditures (items 109 and 110) all changes in
PP&E, resulting from a change in the entity (e.g., mergers,
acquisitions, divestitures, etc.) or accounting principles during
FY 2004. Account for such changes in item 113.

Include in-kind payments, valued at their cost, that are clearly and
primarily of benefit to the employees as consumers. Do not include
expenditures that benefit employers as well as employees, such as
expenditures for plant facilities, employee training programs, and
reimbursement of business expenses.
72. Employee benefit plans — Report employer expenditures for all
employee benefit plans including those mandated by government
statute, those resulting from collective bargaining contracts and
those that are voluntary. Include Social Security and other
retirement plans, life and disability insurance, guaranteed sick pay
programs, workers’ compensation insurance, medical insurance,
family allowances, unemployment insurance, severance pay funds,
etc. Also, include deferred post employment and post retirement
expenses per FAS 106. If plans are financed jointly by the
employer and the employee, include only the contributions of the
employer.

• Section D — Balance Sheet

For foreign affiliates engaged in exploring for or
developing natural resources, include in items 109 and 110
exploration and development expenditures made during FY 2004
that were capitalized, including capitalized expenditures to
acquire or lease mineral rights. Include in item 113 adjustments
for expenditures charged against income in prior years but
subsequently capitalized during FY 2004.
111. Depreciation — Exclude depletion. Report depletion separately
in item 112.

• Section I — Technology
138.—142.

77. Cash items — Include deposits in financial institutions and other
cash items. Do NOT include overdrafts as negative cash. Instead,
report overdrafts in item 92 (other current liabilities and long-term
debt). Exclude certificates of deposits (CDs) of the affiliate
representing cash on deposit with others. Instead, report CDs in
item 79 (other current receivables) or 88 (other equity investments
and noncurrent marketable securities, receivables and other
investments ) as appropriate.

Research and development expenditures — R&D includes
the following:
1. The planned, systematic pursuit of new knowledge or
understanding toward general application (basic research);
2. The acquisition of knowledge or understanding to meet a
specific, recognized need (applied research); and

79. Other current receivables — Include the current portion of CDs
representing cash on deposit with others.

3. The application of knowledge or understanding toward the
production or improvement of a product, service, process, or
method (development).

81. Inventories — Land development companies should exclude
land held for resale (include in item 82). Finance and insurance
companies should exclude inventories of marketable securities
(include in item 82 or 88, as appropriate).

Basic research is the pursuit of new scientific knowledge or
understanding that does not have specific immediate
commercial objectives, although it may be in fields of present or
potential commercial interest.

83. Land — Land refers to any part of the earth’s surface. Report
gross book value of all land owned including land on capital leases
from others, per FAS 13. Exclude land held for resale.

Applied research applies the findings of basic research or
other existing knowledge towarddiscovering new scientific
knowledge that has specific commercial objectives with respect
to new products, services, processes, or methods.

84. Other property, plant, and equipment — Report gross book
value of timber, mineral rights and similar rights owned. Also
include structures, machinery, equipment, special tools, deposit
containers, construction in progress, and capitalized tangible and
intangible exploration and development costs of the foreign
affiliate. Include items on capital leases from others, per FAS 13.
Exclude all other types of intangible assets, and land held for
resale. (Unincorporated affiliates include items owned by the
U.S. Reporter(s) but in the affiliate’s possession whether or not
carried on the affiliate’s books or records. However, insurance
companies see Special Instructions B.2, page 22.)

Development is the systematic use of the knowledge or
understanding gained from research or practical experience
directed toward the production or significant improvement of
usefulproducts, services, processes, or methods, including the
design and development of prototypes, materials, devices, and
systems.
R&D includes the activities described above, whether assigned
to separate organizational units of the company or conducted by
company laboratories and technical groups that are not a part of
a separate R&D organization.

86.— 87.
Equity investments in other foreign affiliates of which this
affiliate is a parent — Report this affiliate’s equity investment
in other foreign affiliates of the U.S. Reporter(s), including
branches of this affiliate. (If one of these lines has an entry, item
4 of this report must be answered "yes," the BE-10B(LF) Supplement A must be completed, and item 42 should contain data.)

Exclude expenditures for quality control; routine product testing;
market research; salespromotion, sales service, and other
nontechnological activities; routine technical services; research
in the social sciences or psychology; geological and geophysical
exploration activities, and advertising programs to promote or
demonstrate new products or processes.

88. Other equity investments and noncurrent marketable
securities, receivables and other investments — Include the
noncurrent portion of CDs representing cash on deposit with
others; other equity investments (whether carried at cost or on the
equity basis); noncurrent marketable securities; other noncurrent
investments and noncurrent trade accounts; and trade notes
receivable net of allowance for doubtful items.

Include all costs incurred to support R&D. Include wages,
salaries, and related costs; materials and supplies consumed;
R&D depreciation, cost of computer software used in
R&Dactivities; utilities, such as telephone, telex, electricity,
water, and gas; travel costs and professional dues; property
taxes and other taxes (except income taxes) incurred on account
of the R&D organization or the facilities they use; insurance
expenses; maintenance and repair, including maintenance of
buildings and grounds; company overhead including: personnel,
accounting, procurement and inventory, and salaries of research
executives not on the payroll of the R&D organization. Exclude
capital expenditures, expenditures for tests and evaluations once
a prototype becomes a production model, patent expenses, and
income taxes and interest.

89. Other noncurrent assets — Include intangible assets net of
amortization, and any other noncurrent assets not reported
elsewhere.
92.

Other current liabilities and long-term debt — Include
overdrafts, other current liabilities not included in item 91, and
long-term debt. Include intercompany debt as well as debt with
unaffiliated parties. Also include lease obligations capitalized per
FAS 13 with an original maturity of more than one year or with no
stated maturity.

FORM BE-10B(LF) (REV. 12/2004)

Page 20

Base prints 100% PMS 276 purple

• Section B — Debt and Other Intercompany Balances
Between the U.S. Reporter and the Foreign Affiliate

153.—154.
Disaggregate lease payments into their component parts.

Part III — INVESTMENT AND TRANSACTIONS BETWEEN THE
U.S. REPORTER AND THE FOREIGN AFFILIATE

• Section A — U.S. Reporter’s Equity in Foreign Affiliate’s Net
Income, Certain Realized and Unrealized Gains (Losses),
Changes in All Other Components of Accumulated Other
Comprehensive Income (Loss) and Dividends or Distributed
Earnings

149. Dividends and distributed earnings — Report this item based
on the books of the U.S. Reporter. Report amounts received or
entered into intercompany accounts, whichever occurred first.
Include amounts for which payment was made in-kind. If a
receivable was booked in a prior reporting period, do not report
the collection of the receivable in the current period. Show the
collection in item 153 as a reduction to the intercompany account.

166. Interest — Report interest receipts and interest payments at
gross. Do not net the receipts against the payments.
168. Charges for use of tangible property — Include in column 1
rental payments to the U.S. Reporter under operating leases of
one year or less. Include net rental payments to the U.S. Reporter
under operating leases of more than one year that have not been
capitalized. (Net rent equals the total rents paid to the U.S.
Reporter for the reporting period less the return of capital
(depreciation) component charged against the leased equipment
on the books of the U.S. Reporter for the part of FY 2004 that the
lease was in existence.)
Include in column 3 rent receipts from the U.S. Reporter under
operating leases of one year or less. Include net rent receipts
from the U.S. Reporter under operating leases of more than one
year. (Net rent equals the total rents received from the U.S.
Reporter less the amount of depreciation expense charged
against the leased equipment on the books of the foreign affiliate
for that part of FY 2004 that the lease was in existence.)

• Section B — Debt and Other Intercompany Balances
Between the U.S. Reporter and the Foreign Affiliate

153.—154.

170. Allocated expenses and sales of services — Include allocated
expenses (such as R&D assessments) and reimbursements
between the U.S. Reporter and the affiliate for management,
professional, technical, or other services that are normally
included in "other income" (item 45 of this form and item 40 of
Form BE-10A) by the provider of the service. Also include
receipts by the U.S. Reporter from, or payments by the U.S.
Reporter to, the affiliate for services that are separately billed and
normally included in the sales or gross operating revenues of the
seller of the service (item 41 of this form and item 37 of Form
BE-10A). "Telecommunications carriers should not include
receipts and payments for message telephone services. Report
data for these services on Form BE-20 (Benchmark) or BE-25
(Quarterly Survey of Transactions between U.S. and Unaffiliated
Foreign Persons in Selected Services and in Intangible Assets)."

Disaggregate lease payments into their component parts.
Report return of capital, consisting of principal payments for
capital leases and the depreciation component for operating
leases, in items 153 and 154. Report the interest component
under capital leases in item 166. Report the net rent for
operating leases in item 168.
153. If the foreign affiliate has leased equipment from the U.S.
Reporter under a long-term operating lease (i.e., the
lease is for more than one year), then:
Include the FY 2004 closing net book value of the leased
equipment in columns 1 and 3, and;
Include the FY 2003 closing net book value of the leased
equipment in columns 2 and 4.
Obtain the closing net book value of leased equipment from the
books of the U.S. Reporter.
154. If the foreign affiliate has leased equipment to the U.S. Reporter
under a long-term operating lease (i.e., the lease is for more
than one year), then:

a. Accounting, auditing, and bookkeeping services —
Include in columns 1 and 3 receipts and payments for services
related to recording of commercial transactions for businesses
and others; preparation of financial statements, budgets, tax
returns, billing, payroll, and other financial records; auditing
and examination of accounting records and financial
statements. Exclude data processing and tabulating services;
instead, include them in computer and information services.

b. Computer and information services — Include in
columns 1 and 3 receipts and payments for:

Include the FY 2004 closing net book value of the leased
equipment in columns 1 and 3, and;

Data entry processing (both batch and remote), and
tabulation; computer systems analysis, design, and
engineering; custom software and programming services
(including web site design); integrated hardware/software
systems; and other computer services (e.g., timesharing,
maintenance, web site management, and repair).

Business and economic data base services, including
business news, stock quotation, and financial information
services; medical legal, technical, demographic,
bibliographic, and similar data base services; general
news services, such as those purchased from a news
syndicate; direct non-bulk subscriptions (including online)
to newspapers and periodicals; and other information
services, including reservation systems and credit
reporting and authorization systems. For airline
reservation systems, include booking fees from foreign
carriers for the use of your reservation system, whether
accessed directly or by a U.S. or foreign travel agent.

Include the FY 2003 closing net book value of the leased
equipment in columns 2 and 4.
Obtain the closing net book value of leased equipment from the
books of the foreign affiliate.

• Section C — Change in U.S. Reporter’s Equity in Capital

Stock and/or Additional Paid-in Capital of Incorporated
Foreign Affiliate or Equity Investment in Unincorporated
Foreign Affiliate.

156.—158.
Increase in U.S. Reporter’s Equity Interest in This Affiliate —
For a newly established or acquired affiliate, report what the U.S.
Reporter paid and/or borrowed to establish or acquire the affiliate
in item 156 or 158 as appropriate. Do not report the book value of
the equity interest if it differs from what was paid.
159.—161.
Decrease in U.S. Reporter’s Equity Interest in This Affiliate —
For an affiliate that is sold, report the sale price in item 159 or 161 as
appropriate. Include foreign income taxes, if any, on gains (and tax
refunds on losses) in the calculation of these items. Report the
ending intercompany debt position for the affiliate (in columns 1 and
3 of items 153 and 154) as zero. (If debt positions still exist, they are
between a U.S. person and an unaffiliated foreign person, and may
be reportable on the Department of the Treasury International
Capital report forms.)

• Brokerage including foreign exchange brokerage,
• Underwriting of securities,
• Financial management,
• Credit-related services,
• Financial advisory and custody services,

163.— 164.
Transaction Value Exceeds or is Less Than the Value Carried
on the Books of the Affiliate — If the book value of the U.S.
Reporter’s equity investment changed by more or less than the
value of the consideration paid, received, or owed, enter the
amount of the difference in item 163 or 164 as appropriate. For
example, if the book value of an affiliate was $10 million and the
affiliate was sold for $11 million, enter $1 million in column 2 of
item 163. Report the amount gross of U.S. income taxes, if any.

• Section D — Receipts and Payments Between the U.S. Reporter
and the Foreign Affiliate

Include amounts for which payment was made in-kind. If a
receivable or payable for one of these items was booked in a
prior reporting period, do not report the collection of the
receivable or payment of the payable if collected or paid in
the current period. Show such a collection or payment only as
a reduction to an intercompany account (items 153 and 154).

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c. Financial services — Include in columns 1 and 3 receipts
and payments for the following types of financial services:
• Private placement of securities,

For investments written off, enter zero in items 159-161. Report
the amount written off in item 163 or 164 as appropriate. If an
account receivable due to the U.S. Reporter from the affiliate is
written off, report the amount of the receivable in item 157 as a
capital contribution and include in the computation of item 163
or 164 as appropriate.

FORM BE-10B(LF) (REV. 12/2004)

Exclude operational leasing of computer and data
equipment; rights to use, distribute, or reproduce general
use software; and prepackaged computer software
physically shipped to or from the United States and
reported on import or export declarations.

Page 21

• Securities lending,
• Origination fees in connection with over-the-counter
derivative financial instruments, but only if the fees
are separately identified in transaction
documentation issued by the dealers in the
instruments to the customers, and are not considered
undifferentiated components of overall trading or
market making gains,

PART III — INVESTMENT AND TRANSACTIONS BETWEEN THE
U.S. REPORTER AND THE FOREIGN AFFILIATE — Continued

Financial services — continued
• Asset pricing,
• Security exchange listing fees,
• Demand deposit fees,
• Securities rating services,
• Electronic funds transfer,
• Check processing fees,
• Mutual fund exit fees, load charges, and "12b-1"
service fees,
• Securities redemption or transfer,
• ATM network services,
• Securities or futures clearing and settling services.

• Pension fund contributions and benefits,
• Earnings of principals from buying and selling of
financial instruments,
• Bid/ask price spreads and trading profits on dealing
in foreign currencies, securities, and other financial
instruments,
• Insurance premiums and losses, and commissions on
insurance,
• Interest and dividend receipts and payments
d. Insurance services — Include in column 1 amounts received
by the U.S. Reporter from the foreign affiliate for losses
incurred by the U.S. Reporter under primary insurance sold to
the U.S. Reporter by the foreign affiliate. Include in column 3
premiums paid by the U.S. Reporter to the foreign affiliate for
the purchase of primary insurance from the foreign affiliate.
Also include receipts and payments for services auxiliary to
insurance, such as agent’s commissions, actuarial services,
brokering and agency services and salvage administration
services.

DO NOT report as financial services:
• Fees for commodity or merchandise brokerage services,
• Earnings from buying and selling (i.e., trading)
commercial paper or other securities for your own
account,
• Gains or losses due to selling or revaluing securities,
• Funding for sales promotion and representative
offices (report in "other" services),
• Interest under repurchase or reverse repurchase
agreements,
• Earnings from dealer markups on buy and sell
transactions (i.e., bid/ask price spreads),
• Real estate brokerage fees,
• Business brokerage fees,
• Annuity purchases and payments to annuitants,

f. Research, development, and testing services — Report in
columns 1 and 3 receipts and payments between the U.S.
Reporter and the foreign affiliate for commercial and
noncommercial research, product development services, and
testing services.
g. Transportation — Report in column 1 amounts received by
the U.S. Reporter from the foreign affiliate for carrying goods
from the United States to foreign destinations and between
foreign destinations. Report in column 3 amounts paid by the
U.S. Reporter to the foreign affiliate for carrying goods from
foreign countries to U.S. destinations or between foreign
destinations.

SPECIAL INSTRUCTIONS FOR DEALERS IN FINANCIAL
INSTRUMENTS, FINANCE COMPANIES, INSURANCE
COMPANIES AND REAL ESTATE COMPANIES

A. Certain realized and unrealized gains (losses) for (1) dealers in
financial instruments and finance and insurance companies,
and (2) real estate companies.
1. Dealers in financial instruments (including securities,
currencies, derivatives, and other financial instruments)
and finance and insurance companies — Include in item 44
• impairment losses as defined by FAS 115,
• realized gains and losses on trading or dealing,
• unrealized gains or losses, due to changes in the valuation
of financial instruments, that flow through the income
statement, and
• goodwill impairment as defined by FAS 142.

EXCLUDE from item 44, income from explicit fees and
commissions. Include income from these fees and commissions
as part of your income from operations in items 30 through 37.
2. Real estate companies — Include in item 44:
• impairment losses, as defined by FAS 144,
• goodwill impairment as defined by FAS 142, and
EXCLUDE the revenues earned and expenses incurred from the
sale of real estate you own. Such revenues should be reported as
operating income in items 38 column 2, 41, and 54 and as sales of
goods in item 55. Such expenses, including the net book value of
the real estate sold, should be reported as costs of goods sold in
item 47. Do not net the expenses against the revenues.
B. Special Instructions for insurance companies
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. Include mandatory
securities valuation reserves that are appropriations of retained
earnings in the owners’ equity section of the balance sheet not
in the liability section.
2. Do not include assets of the U.S. Reporter held in the country of
location of the affiliate that are for the benefit of the U.S.
Reporter’s policyholders in the data reported for the affiliate.

100% PMS 276 purple

a. Sales or gross operating revenues, excluding sales
taxes (item 41) — 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 that is to be reported
in item 42 and exclude certain realized and unrealized gains
or losses that are to be reported in item 44.
b. Certain realized and unrealized gains (losses)
(item 44) — See Special Instructions, A.1.

EXCLUDE from item 44, unrealized gains or losses due to changes
in the valuation of financial instruments that are taken to other
comprehensive income. Reflect such changes in item 98 (all
other components of accumulated other comprehensive
income (loss)).

FORM BE-10B(LF) (REV. 12/2004))

3. Instructions for reporting specific items

Page 22

c. Cost of goods sold or services rendered and selling,
general, and administrative expenses (item 47) —
Include costs relating to sales or gross operating revenues,
such as policy losses incurred, death benefits, matured
endowments, other policy benefits, increases in liabilities for
future policy benefits, and other underwriting expenses.
d. Sales of services (item 56, column 1) — Include premium
income and income from other services, if any. See Part II, B.,
56. on page 19.
e. Investment income (item 57, column 1) — Report that
portion of sales or gross operating revenues that is
investment income. However, report any gains or (losses) on
investments, in accordance with Special Instructions, A.1. See
Additional Instructions for Part II, Section B item 57, on page
19 to determine the location of the transactor of investment
income.
f. Current receivables (items 78 and 79) — Include current
items such as agent’s balances, uncollected premiums,
amounts recoverable from reinsurers, and other current notes
and accounts receivable (gross of allowances for doubtful
items) arising from the ordinary course of business.
g. Current liabilities and long-term debt (items 91
and 92) — Include current items such as loss liabilities,
policy claims, commissions due, and other current liabilities
arising from the ordinary course of business, and long-term
debt. Include policy reserves in "Other noncurrent liabilities,"
item 93, unless they are clearly current liabilities.
h. Expenditures for property, plant, and equipment (items
109 and 110) — Include expenditures and all related
depreciation, depletion, and like charges WHEREVER
CLASSIFIED IN THE BALANCE SHEET (e.g., include
expenditures that have been classified in "other noncurrent
assets").
i. Net book value of property, plant, and equipment
(items 106 and 114) — Include the net book value of
property, plant, and equipment, WHEREVER CLASSIFIED IN
THE BALANCE SHEET. Therefore, the opening and closing net
book values for property, plant, and equipment will not
necessarily reconcile with their balance sheet counterparts
(items 83, 84 and 85).

SUMMARY OF INDUSTRY CLASSIFICATIONS

AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
1110
1120
1130
1140
1150

Crop production
Animal production
Forestry and logging
Fishing, hunting, and trapping
Support activities for agriculture
and forestry

MINING
2111
2121
2123
2124
2125
2126
2127
2132

Oil and gas extraction
Coal
Nonmetallic minerals
Iron ores
Gold and silver ores
Copper, nickel, lead, and zinc ores
Other metal ores
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
3112
3113
3114
3115
3116
3117
3118
3119
3121
3122
3130
3140
3150
3160
3210
3221
3222
3231
3242
3243
3244
3251
3252
3253
3254
3255
3256
3259
3261
3262
3271
3272
3273
3274
3279
3311
3312
3313
3314
3315
3321

Animal foods
Grain and oilseed milling
Sugar and confectionery products
Fruit and vegetable preserving
and specialty foods
Dairy products
Meat products
Seafood product preparation and
packaging
Bakeries and tortillas
Other food products
Beverages
Tobacco
Textile mills
Textile product mills
Apparel
Leather and allied products
Wood products
Pulp, paper, and paperboard mills
Converted paper products
Printing and related support
activities
Integrated petroleum refining
and extraction
Petroleum refining without
extraction
Asphalt and other petroleum
and coal products
Basic chemicals
Resins, synthetic rubbers, and
artificial and synthetic fibers
and filaments
Pesticides, fertilizers, and other
agricultural chemicals
Pharmaceuticals and medicines
Paints, coatings, and adhesives
Soap, cleaning compounds, and
toilet preparations
Other chemical products and
preparations
Plastics products
Rubber products
Clay products and refractories
Glass and glass products
Cement and concrete products
Lime and gypsum products
Other nonmetallic mineral
products
Iron and steel mills and
ferroalloys
Steel products from purchased
steel
Alumina and aluminum
production and processing
Nonferrous metal (except
aluminum) production and
processing
Foundries
Forging and stamping

FORM BE-10B(LF) (REV. 12/2004))

100% PMS 276 purple

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, airconditioning, 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
Page 23

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
4821
4833
4839
4840
4850
4863
4868
4870
4880
4920
4932
4939

Air transportation
Rail transportation
Petroleum tanker operations
Other water transportation
Truck transportation
Transit and ground passenger
transportation
Pipeline transportation of crude
oil, refined petroleum products,
and natural gas
Other pipeline transportation
Scenic and sightseeing
transportation
Support activities for
transportation
Couriers and messengers
Petroleum storage for hire
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
5161 Internet publishing and
broadcasting
5171 Wired telecommunications
carriers
5172 Wireless telecommunications
carriers (except satellite)
5173 Telecommunications resellers
5174 Satellite telecommunications
5175 Cable and other program
distribution
5179 Other telecommunications
5181 Internet service providers and
web search portals
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

SUMMARY OF INDUSTRY CLASSIFICATIONS

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 and related services
5419 Other professional, scientific, and
technical services

MANAGEMENT OF COMPANIES
AND ENTERPRISES

ARTS, ENTERTAINMENT, AND
RECREATION

5512 Holding companies, except bank
holding companies
5513 Corporate, subsidiary, and
regional management offices

7110 Performing arts, spectator sports,
and related industries
7121 Museums, historical sites, and
similar institutions
7130 Amusement, gambling, and
recreation industries

ADMINISTRATIVE AND SUPPORT
AND WASTE MANAGEMENT AND
REMEDIATION SERVICES
5611
5612
5613
5614
5615
5616
5617
5619
5620

Office administrative services
Facilities support services
Employment services
Business support services
Travel arrangement and
reservation services
Investigation and security services
Services to buildings and
dwellings
Other support services
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

FORM BE-10B(LF) (REV. 12/2004))

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Page 24

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

File Type	application/pdf
File Title	untitled
File Modified	2005-01-14
File Created	2004-12-22