BE-10C Report for Foreign Affiliate

BE-10B(SF)

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(SF) (Short 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

C

Affiliate ID Number

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

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(SF) for:
(1) 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 $25 million (positive or negative), but for which no one of these items
was greater than $150 million (positive or negative) at any time during the affiliate’s 2004 fiscal year;
(2) each minority-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 $25 million (positive or negative) at any time during the affiliate’s
2004 fiscal year; and
(3) each nonbank foreign affiliate of a U.S. bank Reporter for which total assets, sales or gross operating revenues excluding sales taxes,
or net income after provision for foreign income taxes was greater than $25 million (positive or negative) at any time during the
affiliate’s 2004 fiscal year. See Instruction Booklet, Part I, for detailed reporting requirements.
NOTE — If the foreign affiliate is exempt from being reported on Form BE-10B(SF) and is not a bank, see the reporting requirements
for form BE-10B(LF), 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 12 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 11) of this report. If this report is for a single foreign affiliate, enter "1" in the box.
1003

Number
1

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(SF)? – Mark (X) one.
1004

1

1

1

2

Yes — Item 42 and 57 must have entries and Supplement A of this Form BE-10B(SF) must be completed.
No

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

1

1

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

1

100

Canada

1

650

China

1 307
1 308

France
Germany

1

611

Hong Kong

1

314

Italy

1 614
1 213
1

319

1

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

1

100

Canada

1

650

China

1 307
1 308

France
Germany

1

611

Hong Kong

1

314

Italy

1 614
1 213
1

319

1

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

1

1

1

2

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

1

3

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(SF), page 1, Pantone 289 blue, 10% and 100% tone

Day

Year

1

2004

BE-10B(SF)
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

1

1

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

1

2
3

2

2

2
2
2

3

⎫
⎬
⎭

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

3

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

1

1

4

5

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

6

⎫
⎬
⎭

to a foreign person?

7

Liquidated?

8

Seized?

Month
Enter
date

Year

3

No

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

1

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

2

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)

1

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

Voting interest
2004
(3)

2

.

1012

2003
(4)

3

%

.

%

4

%

.
3

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

%

.

1013
3

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

%

3

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

%

3

16. Other U.S. persons

%

3

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

%

3

18. All other foreign persons (not reported above)

%

3

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

3

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

.

%

.

%

.

%

.

%

4

100.0 %

1019

%

4

.

1018

.

4

.

1017

%

4

.

1016

.

4

.

1015

%

4

.

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)

a.

b.

c.

1

2

1

2

1

2

3

.

1191

%

%

2

d. TOTAL — Must equal percentages entered in Item 13
FORM BE-10B(SF) (REV. 12/2004)

1021

Page 2

BE-10B(SF), page 2, Pantone 289 blue, 10% and 100% tone

%

.

%

.

%

.

%

3

.

1193

.
3

.

1192

%

3

.

%

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

%

C

Affiliate ID Number

BE-10B(SF)

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

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

1

2

3

4

5

26. BEA USE
ONLY

1026

1

2

3

4

5

27. BEA USE
ONLY

1027

1

2

3

4

5

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

1

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

1

4
5

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 45. Holding companies see Additional Instructions on page 12 for Part I,
items 30-38.
30. Largest sales or gross operating revenues

(1)
1

Bil.
2

$

1030

31. 2nd largest sales or gross operating revenues

Sales or gross
operating revenues

ISI code

1

2

1

2

1

2

1

2

1

2

1

2

1031

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
2

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 100, column (1).)
39. BEA USE
ONLY
40. BEA USE
ONLY

1039

2

$

1038

1

2

3

4

5

1

2

3

4

5

1040

Remarks

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

Page 3

BE-10B(SF), page 3, Pantone 289 blue, 10% and 100% tone

Mil.

(2)
Thous. Dols.

BE-10B(SF)
Part II — FINANCIAL AND OPERATING DATA OF FOREIGN AFFILIATE
Section A — Income Statement — See Additional Instructions for Part II, Section A, on page 12 at
the back of this form.

Amount

• INCOME
1
41. Sales or gross operating revenues, excluding sales taxes — Must equal item 38, column (2)
and also item 100, column (1). (Dealers in financial instruments see Special Instructions, A.1.,
2041 $
page 14; insurance companies see Special Instructions, B.3.a., page 15.)
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
2042
affiliates. Report income from other equity investments and interest income in item 44.

Bil.

Mil.

Thous. Dols.

43. 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 47. 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 14;
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 14;
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 46 (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 46;
h. The cumulative effect of a change in accounting principle.

1
2044
1

44. Other income —Specify
2045

1

45. TOTAL INCOME — Sum of items 41 through 44

2046

• COSTS AND EXPENSES
46. Cost of goods sold or services rendered and selling, general, and administrative
expenses — (Insurance companies see Special Instructions, B.3.c., page 15.)

$
1

2047
1

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

2048
1

2049
1

49. TOTAL COSTS AND EXPENSES — Sum of items 46 through 48

2050

• NET INCOME
50. NET INCOME (LOSS) — Item 45 minus item 49

2051

$
1

$

Section B — Number of Employees and Employee Compensation — See Additional Instructions Part II, Section B, on page 12 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
1

51. TOTAL NUMBER OF EMPLOYEES — Report the total number of employees for the year

2065

Amount
Bil.

52. TOTAL EMPLOYEE COMPENSATION — Report, for all employees, the sum of
a. Wages and salaries — Employees’ gross earnings (before payroll deductions), and direct and
in-kind payments by the employer to employees; and
b. Employee benefit plan — Employer expenditures for all employee benefit plans

Mil.

1

2070

$

53. If total employee compensation, item 52, is zero, is the compensation on the payroll of another foreign affiliate?
2075

1
1

1
2

Yes
No — Explain why compensation is zero.

1

BEA USE ONLY
FORM BE-10B(SF) (REV. 12/2004)

2176

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BE-10B(LF), page 4, Pantone 289 blue, 10% and 100% tone

Thous. Dols.

Affiliate ID Number

BE-10B(SF)

C

Part II — FINANCIAL AND OPERATING DATA OF FOREIGN AFFILIATE — Continued
Section C — Balance Sheet of Foreign Affiliate — See Additional Instructions for
Part II, Section C on page 12 at the back of this form.
Disaggregate all asset and liability items in the detail shown. Report accounts
receivable and payable between the U.S. Reporter and its foreign affiliates in the
proper asset and liability accounts of the foreign affiliate. Do not report them as a net
amount.

BALANCES

Bil.
1

• ASSETS (Insurance companies see Special Instructions, B.2 and 3.d., page 15)
54. Current assets

2149

55. Property, plant, and equipment, gross

Close of FY 2003
(unrestated)
(1)
(2)
Mil. Thous. Dols. Bil. Mil. Thous. Dols.

Close of FY 2004

2

$

$

1

2

1

2

2150

56. Accumulated depreciation and depletion
57. Equity investments in other foreign affiliates of which this affiliate is a
parent — Report on an equity basis foreign affiliates owned 20 percent and more
(including majority-owned affiliates). Report at cost those owned less than 20
percent. Report other equity investments on line 58.

2085

(

)

(

1

2

1

2

1

2

)

2151

58. Other noncurrent assets — Specify
2152

59. TOTAL ASSETS — Sum of items 54 through 58

2090

• LIABILITIES (Insurance companies see Special Instructions, B.3.e, page 15)
60. Current liabilities and long-term debt

$

$

1

2

1

2

1

2

$

$

1

2

$

$

1

2

1

2

1

2

1

2

$

$

1

2

2154

61. Other noncurrent liabilities — Specify
2093

62. TOTAL LIABILITIES — Sum of items 60 and 61

2094

• OWNERS EQUITY — INCORPORATED AFFILIATE ONLY, complete items 63
through 69
63. Capital stock and additional paid-in capital

2095

64. Retained earnings (deficit)

2096

Accumulated other
comprehensive income
(loss)

(1)
Bil.

65. Translation adjustment
component
66. All other components

Close FY 2003
(Unrestated)
(2)

Close FY 2004

1
2097

2098

Mil.

Thous. Dols.

Bil.

Mil.

Thous. Dols.

2

$

$

1

2

$

$

67. Total accumulated other comprehensive income (loss) —
Equals sum of items 65 and 66

2099

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

69. TOTAL OWNERS’ EQUITY (INCORPORATED FOREIGN AFFILIATE) —
Equals item 59 minus item 62 and, equals the sum of items 63, 64,
67 and 68

2101

• OWNERS EQUITY — UNINCORPORATED AFFILIATE ONLY, complete items
70 and 71
70. TOTAL OWNERS’ EQUITY (UNINCORPORATED FOREIGN AFFILIATE) —
Equals Item 59 minus item 62
71. Translation adjustment — Cumulative amount at year end (per FAS 52) —
That portion of item 70 representing the affiliate’s cumulative translation
adjustment account

2102

$

$

1

2

2103

Section D — Property, Plant and Equipment (PP&E) See Additional Instructions for Part II, Section D on
page 12 at the back of this form. (Insurance companies also see Special Instructions, B.3.f., page 15)
72. Expenditures for property, plant and equipment (PP&E) — 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.
1

73.–74. BEA USE ONLY

2165

Remarks

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

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BE-10B(SF), page 5, Pantone 289 blue, 10% and 100% tone

Amount
Bil.
1
2164

$
2

Mil.

Thous. Dols.

BE-10B(SF)
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 foreign affiliate.
75. 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

1

1

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

1

2

1

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 76.

3

Cents

4

$

.

No — Continue with item 76.

No — Complete only items 79, 80 and 90 through 95
of Part III and then continue with item 97 of Part IV.

Section A — U.S. Reporter’s Equity in Foreign Affiliate’s Net Income, and Dividends or Distributed
Earnings — See Additional Instructions for Part III, Section A, on page 12 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.

Bil.

Mil.

Thous. Dols.

1

76. Net income (loss) after provision for foreign income taxes — Enter U.S. Reporter’s share of net
income, item 50.

3145

77. Dividends on common and preferred stock of incorporated foreign affiliate (Exclude stock and
liquidating dividends) or distributed earnings of unincorporated foreign affiliate — net of
foreign tax withheld.

3149

$

1
1

78. 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 13 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
Close FY 2003
(unrestated)

Close FY 2004

(1)
(2)
Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols.
79. Liabilities owed to the U.S. Reporter by the foreign affiliate — That portion of
item 60 representing amounts owed to U.S. Reporter

1
3153

80. Receivables due to the foreign affiliate from the U.S. Reporter — That
portion of items 54 and 58 representing amounts due from U.S. Reporter

3154

81. BEA USE ONLY

3155

2

$

$

1

2

1

2

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 13 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.

82. 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

1
3156

$
1

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

84. 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
85. 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

86. 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

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

1
3161
1

88. TOTAL — Equals sum of items 82, 83, and 84, minus sum of items 85, 86, and 87

3162
1

89. BEA USE ONLY
FORM BE-10B(SF) (REV. 11/2004)

3165

Page 6

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$
2

Mil. Thous. Dols.

Affiliate ID Number

BE-10B(SF)

C

Part III — INVESTMENT AND TRANSACTIONS BETWEEN THE U.S. REPORTER AND THE FOREIGN AFFILIATE — Continued
Receipt by U.S.
Payments by U.S.
Reporter from foreign
Reporter to foreign
affiliate – net of foreign affiliate – net of U.S.
tax withheld
tax withheld
(1)
(2)
Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols.

Section D — Receipts and Payments Between the U.S. Reporter and the
Foreign Affiliate — See Additional Instructions for Part III, Section D, on page 13 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.

1

90. Interest on amounts reported in items 79 and 80, including interest on
capital leases

3166

91. Royalties, license fees, and other fees for the use or sale of intangible
property

3167

92. Charges for use of tangible property including film and television tape
rentals

3168

93. Allocated expenses and sales of services

3170

94. TOTAL — Sum of items 90 through 93

3180

NOTE: Complete item 95 ONLY if item 93, column 1 or 2, has an entry
95. Allocated expenses and sales of services by type — Enter the service number,
from the chart below, which represents the predominant type of service reported in
item 93. Additional instructions are found on page 13 at the back of this form.
Service number
1
2

Computer and information

3

Financial
Insurance

5
6
7
8

$

1

3

1

3

1

3

1

3

$
Service number
1

3

1

3

3181

Type of service
Accounting, auditing, and
bookkeeping

4

3

$

Management, consulting
and public relations
Research, development,
and testing
Transportation
All other

96. BEA USE ONLY

3179

Part IV — U.S. EXPORTS TO AND 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
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.
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.

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).
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.
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

Shipped by U.S.
Reporter(s)

TOTAL

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

• U.S. EXPORTS OF GOODS TO THIS FOREIGN AFFILIATE
(Valued f.a.s. U.S. port)
97. Total goods shipped in FY 2004 from the U.S. to this affiliate

4173

1

2

3

$

$

$
Shipped to U.S.
Reporter(s)

TOTAL
• U.S. IMPORTS OF GOODS FROM THIS FOREIGN AFFILIATE
(Valued f.a.s. foreign port)

Shipped to other
U.S. persons

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

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

4178

Remarks

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

Shipped by other
U.S. persons

Page 7

BE-10B(SF), page 7, Pantone 289 blue, 10% and 100% tone

1

2

3

$

$

$

BE-10B(SF)
Part V — OTHER DETAILED FINANCIAL AND OPERATING DATA OF MAJORITY-OWNED FOREIGN AFFILIATE —
See Additional Instructions for Part V on page 14 at the back of this form
99.

Is this a majority owned affiliate?
2018

1

1

Yes — Continue with item 100

1

2

No — Skip items 100 through 114 and continue with the Supplement A on page 10.

• DISTRIBUTION OF SALES OR GROSS OPERATING REVENUES
100. Sales or
gross
operating
revenues,
excluding
sales taxes

a. Column
(1)
(1) equals
item 38
Bil. Mil. Thous. Dols.
column
1
(2).
2054

Local sales

TOTAL
Column (1) equals
the sum of
columns (2)
through (7)

$

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

Sales to U.S.

To
unaffiliated
customers

(2)
3

$

$

(5)

(4)
4

$

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

To
unaffiliated
customers

To U.S.
Reporter(s)

(3)

2

Sales to other countries

To
unaffiliated
customers
(7)

(6)

5

6

7

$

$

$

• INTEREST, DEPRECIATION AND DEPLETION, AND TAXES

Amount
Bil.

101. 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 44. Do not net against
interest expensed, item 102.

2124

102. 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 101.

2125

103. Current-period depreciation and depletion — Current-period charges against property, plant,
equipment included in item 55.

2020

104. 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).

Mil.

Thous. Dols.

1

$
1

1

1

2127
1

• 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 income taxes), materials and supplies, allocated overhead, and indirect costs.
NOTE — Item 105 pertains to R&D performed by the foreign affiliate, including R&D performed by the
affiliate for others under contract and excluding R&D performed for the affiliate by others. This is the
basis on which National Science Foundation surveys request information on R&D.
105. R&D performed by the affiliate

2138

• ROYALTIES, LICENSE FEES, AND OTHER FEES FOR THE USE, SALE, OR PURCHASE OF
INTANGIBLE PROPERTY
106. Total Receipts — Include royalties, license fees, and other amounts from U.S. persons other than the
U.S. Reporter and from all foreign persons that were received by or credited to this affiliate for the use
or sale of intangible property.

$
1

2130

$
1

107. Total payments — Include royalties, license fees, and other amounts paid or credited by this affiliate to
U.S. persons other than the U.S. Reporter and to all foreign persons for the use or purchase of
intangible property.

2134

$

• EMPLOYMENT BY STANDARD OCCUPATION CLASSIFICATION (SOC) — See Additional Instructions,
page 14, for a list of the major SOC groups.

Number of
employees

• NUMBER OF EMPLOYEES — Sum of items 108 and 109 equals item 51

1

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

2066

109. All other employees (SOC 31-55)
• EMPLOYEE COMPENSATION — Sum of items 110 and 111 equals item 52

2067

1

Amount
Bil. Mil. Thous. Dols.
1

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

2073

$

111. All other employees (SOC 31-55)

2074

$

1

112. BEA USE
ONLY

1

2

3

2076

Remarks

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

Page 8

BE-10B(SF), page 8, Pantone 289 blue, 10% and 100% tone

4

5

C

Affiliate ID Number

BE-10B(SF)

Part V — OTHER DETAILED FINANCIAL AND OPERATING DATA OF MAJORITY-OWNED FOREIGN AFFILIATE — Continued
To be completed only if foreign affiliate is majority-owned
113. 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

1

Yes – Answer b and c

2

No – Skip to 114
Amount

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

Mil.

Thous.

Dols.

1

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.

1

2182

$

114. 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

1

Yes – Answer b and c

2

No – Skip to Supplement A
Amount
(1)

NOTE: Complete b and c ONLY if a is answered "Yes."
Bil.
b. Enter the cost of goods purchased for resale without further processing during the
fiscal year that ended in calendar year 2004.

Mil.

Thous.

Dols.

1
2184

$

BALANCES
Close FY 2003
(Unrestated)
(2)

Close FY 2004
(1)
Bil.
1

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.
2185 $
Remarks

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

Page 9

BE-10B(SF), page 9, Pantone 289 blue, 10% and 100% tone

Mil.

Thous. Dols.

Bil.
2

$

Mil.

Thous.

Dols.

Page 10

BE-10B(SF), page 10, Pantone 289 blue, 10% and 100% tone
C

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(SF). Continue listing onto as many

Affiliate ID Number

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

BEA USE
ONLY

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 A 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(SF)

BE-10B(SF) Supplement A

FORM
(12/2004)

Page 11

BE-10B(SF), page 11, Pantone 289 blue, 10% and 100% tone
C

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

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

6003

6004

6005

6006

6007

6008

6009

6010

6011

6012

6013

6014

6015

(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(SF)

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(SF)

BEA USE
ONLY

more than 50 percent owned by the foreign affiliate named in item 2, of Form BE-10B(SF). The number
of foreign affiliates listed below plus the reporting foreign affiliate must agree with Part I, item 3, of
Form BE-10B(SF). 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(SF) Supplement B

FORM
(12/2004)

BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD — 2004
FORM BE-10B(SF)
ADDITIONAL INSTRUCTIONS BY ITEM
b. 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.

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.
Holding companies (ISI code 5512) must show total income as
reported in item 45. To be considered a holding company, income
from equity investments (items 42) must be more than 50 percent
of total income (item 45). 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.
Dealers in financial instruments and finance, insurance, and real
estate companies see Special Instructions on page 14.
Part II — FINANCIAL AND OPERATING DATA OF FOREIGN
AFFILIATE

• Section A — Income Statement
41.

42.

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 14.
Income from equity investments in foreign affiliates —
Report income from equity investments shown in item 57 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 44 as appropriate.

44.

Other income — Report income from other equity investments
shown on line 58, non-operating income, and other income not
included in items 41–43.

46.

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.

47.

Foreign income taxes — Exclude production royalty payments
and U.S. income taxes.

48.

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.

Section B — Number of Employees and Employee
Compensation

• Section C — Balance Sheet of Foreign Affiliate
54. Current assets — Include deposits in financial institutions and
other cash items. Do NOT include overdrafts as negative cash.
Instead, report overdrafts in item 60 (current liabilities and
long-term debt). Include current trade accounts receivable, notes
receivable, and other current receivables. Include certificates of
deposits (CDs) representing cash on deposit with others and
coming due within 12 months of the balance sheet date. Report
CDs coming due more than 12 months from the balance sheet
date in item 58 (other noncurrent assets). Include inventories and
other current assets, including land held for resale and current
marketable securities.
55. Property, plant, and equipment, gross — Report gross book
value of land, timber, mineral rights and similar rights owned.
Also include structures, machinery, equipment, special tools,
deposit containers, construction in progress, other depreciable
property 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. Insurance companies see Special Instructions, B.2.,
page 15.)
58. Other noncurrent assets — Include the noncurrent portion of
CDs representing cash on deposit with others and coming due
more than 12 months from the balance sheet date; other equity
investments, whether carried at cost or on the equity basis; other
noncurrent investments; intangible assets net of amortization;
noncurrent marketable securities; noncurrent accounts and trade
notes receivable net of allowance for doubtful items; and any
other noncurrent assets not reported elsewhere. Report credit
balances in these accounts in item 61 (other noncurrent liabilities).
60. Current liabilities and long-term debt — Include current trade
accounts and trade notes payable; overdrafts, other current
liabilities and long-term debt. Include intercompany debt and 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.
61. Other noncurrent liabilities — Include noncurrent items but
exclude long-term debt. Include deferred taxes and minority
interest in consolidated subsidiaries. Report debit balances in
these accounts in item 58 (other noncurrent assets). Exclude
long-term intercompany debt (include in item 60).
63. Capital stock and additional paid-in capital — Include
common and preferred, voting and nonvoting capital stock and
additional paid-in capital.
64. Retained earnings (deficit) — Include earnings retained by the
corporation and legally available for dividends and earnings
voluntarily restricted.
66. All other components — Include the cumulative balance of
unrealized 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 earning as per FAS 130.

• Section D Property, Plant and Equipment (PP&E)
72. 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.

52. Employee compensation — Consists of wages and salaries of
employees and employer expenditures for all employee benefit
plans.
a. 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. 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 below.)
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.

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

BE-10B(SF), page 12, Pantone 289 blue, 100% tone

For affiliates engaged in exploring for or developing natural
resources, include exploration and development expenditures
made during FY 2004 that were capitalized, including capitalized
expenditures to acquire or lease mineral rights. Do not include
adjustments for expenditures charged against income in prior
years but subsequently capitalized during FY 2004.
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, and Dividends or Distributed Earnings

77. Dividends and distributed earnings — Report this item based
on the books of the U.S. Reporter. Report amount 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 as a reduction to the intercompany account item 79.

Page 12

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

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

79.— 80.
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 79
and 80. Report the interest component under capital leases in item
90. Report the net rent for operating leases in
item 92.
79. 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:

93. 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 44 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).
95. Allocated expenses and sales of services by type —

Include the FY 2004 closing net book value of the leased
equipment in column 1, and;
Include the FY 2003 closing net book value of the leased
equipment in column 2.
Obtain the closing net book value of leased equipment from the
books of the U.S. Reporter.
80. 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:
Include the FY 2004 closing net book value of the leased
equipment in column 1, and;
Include the FY 2003 closing net book value of the leased
equipment in column 2.
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

82.—84.
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 82 or 84 as appropriate. Do not report the book value of the
equity interest if it differs from what was paid.
85.—87.
Decrease in U.S. Reporter’s Equity Interest in This Affiliate —
For an affiliate that is sold, report the sale price in item 85 or 87 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 column 1 of
items 79 and 80) 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.
For investments written off, enter zero in items 85-87. If an account
receivable due to the U.S. Reporter from the affiliate is written off,
report the amount of the receivable in item 83 as a capital
contribution.

• Section D — Receipts and Payments Between the U.S.
Reporter and 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 79 and 80).

1. 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).
2. 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.
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.
c. Financial services — Receipts and payments for the
following types of financial services:
• Brokerage including foreign exchange brokerage,
• Private placement of securities,
• Underwriting of securities,
• Financial management,
• Credit-related services,
• Financial advisory and custody services,
• 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,
• Asset pricing,
• Security exchange listing fees,
• Securities rating services,

92. 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. (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 the part
of FY 2004 that the lease was in existence.)

BE-10B(SF), Page 13, Pantone 289 blue, 100% tone

b. Computer and information services — Receipts
and payments for:

• Demand deposit fees,

90. Interest — Report interest receipts and interest payments at
gross. Do not net the receipts against the payments.

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

a. Accounting, auditing, and bookkeeping services —
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.

Page 13

• 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.

that has specific commercial objectives with respect to new
products, services, processes, or methods.

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

Development is the systematic use of the knowledge or
understanding gained from research or practical experience directed
toward the production or significant improvement of useful products,
services, processes, or methods, including the design and
development of prototypes, materials, devices, and systems.

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,

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.

• Gains or losses due to selling or revaluing securities,
• Funding for sales promotion and representative
offices (report in "other" services),

Exclude expenditures for quality control; routine product testing;
market research; sales promotion, 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.

• Interest under repurchase or reverse repurchase
agreements,
• Earnings from dealer markups on buy and sell
transactions (i.e., bid/ask price spreads),

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&D activities;
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.

• Real estate brokerage fees,
• Business brokerage fees,
• Annuity purchases and payments to annuitants,
• 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,

108.—111.
Employment by Standard Occupation Classification (SOC)

• Interest and dividend receipts and payments

Managerial, professional and technical employees — Covers
employees in 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

d. Insurance services — Column 1 includes amounts received
by the U.S. Reporter from the foreign insurance affiliate for
losses incurred by the U.S. Reporter under primary insurance
sold to the U.S. Reporter by the foreign affiliate. Column 2
includes premiums paid by the U.S. Reporter to the foreign
affiliate for the purchase of primary insurance from the foreign
affiliate.
Also includes receipts and payments for services auxiliary to
insurance, such as agent’s commissions, actuarial services,
brokering and agency services and salvage administration
services.
e. Management, consulting, and public relations services —
Includes 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.

All other employees — Covers employees in SOC groups
31–55 listed below:

EXCLUDES the following types of services:
Computer consulting services — (include in other.)
Management of health care facilities — (include in other.)
Consulting engineering services related to actual or
proposed construction projects — (include in other.)
Public relations services that are an integral part of an
advertising campaign (include in other.)
f. Research, development, and testing services — 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 — Column 1 includes 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. Column 2 includes 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.
Part V — OTHER DETAILED FINANCIAL AND OPERATING
DATA OF MAJORITY-OWNED FOREIGN AFFILIATE
100. Distribution of sales or gross operating revenues — Report
the source of real estate rental income in columns 2 through 7
based on the location of the property. 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.

39
41
43
45
47
49
51
53
55

-

Healthcare Support Occupations
Protective Service Occupations
Food Preparation and Serving Related Occupations
Building and Grounds Cleaning and Maintenance
Occupations
Personal Care and Service Occupations
Sales and Related Occupations
Office and Administrative Support Occupations
Farming, Fishing, and Forestry Occupations
Construction and Extraction Occupations
Installation, Maintenance, and Repair Occupations
Production Occupations
Transportation and Material Moving Occupations
Military Specific Occupations

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. 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
3. The application of knowledge or understanding toward the
production or improvement of a product, service, process, or
method (development).
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.
Applied research applies the findings of basic research or other
existing knowledge toward discovering new scientific knowledge

BE-10B(SF), page 14, Pantone 289 blue, 100% tone

-

The SOC User Guide can be found at the Bureau of Labor
Statistics web site www.bls.gov. Select Standard Occupational
Classification (SOC).

105. Research and development expenditures — R&D includes
the following:

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

31
33
35
37

Page 14

1. Dealers in financial instruments (including securities,
currencies, derivatives, and other financial instruments)
and finance and insurance companies — Include in item 43:
• 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 43, 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 67 (all
other components of accumulated other comprehensive income
(loss)).
EXCLUDE from item 43, 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 43:
• 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 100. Such
expenses, including the net book value of the real estate sold,
should be reported as costs of goods sold in item 46. Do not net
the expenses against the revenues.

Part V — OTHER DETAILED FINANCIAL AND OPERATING
DATA OF MAJORITY- OWNED FOREIGN
AFFILIATE — Continued
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 and that are for the benefit of the U.S.
Reporter’s policyholders in the data reported for the affiliate.
3. Instructions for reporting specific items
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 43.
b. Certain realized and unrealized gains (losses)
(item 43) — See Special Instructions, A.1.
c. Cost of goods sold or services rendered and selling,
general, and administrative expenses (item 46) —
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. Current assets (item 54) — Include current items such as
agent’s balances, uncollected premiums, amounts
recoverable from reinsurers, and other current notes and
accounts receivable (net of allowances for doubtful items)
arising from the ordinary course of business.
e. Current liabilities and long-term debt (item 60) —
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," unless they
are clearly current liabilities.
f. Expenditures for property, plant, and equipment (item
73) — 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").

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

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

3252 Resins, synthetic rubbers, and
artificial and synthetic fibers
and filaments
3253 Pesticides, fertilizers, and other
agricultural chemicals
3254 Pharmaceuticals and medicines
3255 Paints, coatings, and adhesives
3256 Soap, cleaning compounds, and
toilet preparations
3259 Other chemical products and
preparations
3261 Plastics products
3262 Rubber products
3271 Clay products and refractories
3272 Glass and glass products
3273 Cement and concrete products
3274 Lime and gypsum products
3279 Other nonmetallic mineral
products
3311 Iron and steel mills and
ferroalloys
3312 Steel products from purchased
steel
3313 Alumina and aluminum
production and processing
3314 Nonferrous metal (except
aluminum) production and
processing
3315 Foundries
3321 Forging and stamping
3322 Cutlery and handtools
3323 Architectural and structural metals
3324 Boilers, tanks, and shipping
containers
3325 Hardware
3326 Spring and wire products
3327 Machine shops; turned products;
and screws, nuts, and bolts
3328 Coating, engraving, heat treating,
and allied activities
3329 Other fabricated metal products
3331 Agriculture, construction, and
mining machinery
3332 Industrial machinery
3333 Commercial and service industry
machinery
3334 Ventilation, heating, 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

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

BE-10B(SF), page 14, Pantone 289 blue, 100% tone

Page 15

3361
3362
3363
3364
3365
3366
3369
3370
3391
3399

Motor vehicles
Motor vehicle bodies and trailers
Motor vehicle parts
Aerospace products and parts
Railroad rolling stock
Ship and boat building
Other transportation equipment
Furniture and related products
Medical equipment and supplies
Other miscellaneous
manufacturing

WHOLESALE TRADE
MERCHANT WHOLESALERS, DURABLE
GOODS
4231 Motor vehicles and motor vehicle
parts and supplies merchant
wholesalers
4232 Furniture and home furnishing
merchant wholesalers
4233 Lumber and other construction
materials merchant wholesalers
4234 Professional and commercial
equipment and supplies
merchant wholesalers
4235 Metal and mineral (except
petroleum) merchant
wholesalers
4236 Electrical and electronic goods
merchant wholesalers
4237 Hardware, and plumbing and
heating equipment and supplies
merchant wholesalers
4238 Machinery, equipment, and
supplies merchant wholesalers
4239 Miscellaneous durable goods
merchant wholesalers
MERCHANT WHOLESALERS
NONDURABLE GOODS
4241 Paper and paper product
merchant wholesalers
4242 Drugs and druggists’ sundries
merchant wholesalers
4243 Apparel, piece goods, and notions
merchant wholesalers
4244 Grocery and related product
merchant wholesalers
4245 Farm product raw material
merchant wholesalers
4246 Chemical and allied products
merchant wholesalers
4247 Petroleum and petroleum
products merchant wholesalers
4248 Beer, wine, and distilled alcoholic
beverage merchant wholesalers
4249 Miscellaneous nondurable goods
merchant wholesalers
ELECTRONIC MARKETS AND AGENTS
AND BROKERS
4251 Wholesale electronic markets and
agents and brokers

SUMMARY OF INDUSTRY CLASSIFICATIONS

RETAIL TRADE

FINANCE AND INSURANCE

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

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

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

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

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

BE-10B(SF), page 16, Pantone 289 blue, 100% tone

Page 16

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
ARTS, ENTERTAINMENT, AND
RECREATION
7110 Performing arts, spectator sports,
and related industries
7121 Museums, historical sites, and
similar institutions
7130 Amusement, gambling, and
recreation industries
ACCOMMODATION AND FOOD
SERVICES
7210 Accommodation
7220 Food services and drinking places
OTHER SERVICES
8110 Repair and maintenance
8120 Personal and laundry services
8130 Religious, grantmaking, civic,
professional, and similar
organizations
PUBLIC ADMINISTRATION
9200 Public administration