Be-11a

Annual Survey of U.S. Direct Investment Abroad

be11a

Annual Survey of U.S. Direct Investment Abroad

OMB: 0608-0053

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FORM

BE-11A

OMB No. 0608-0053: Approval Expires 11/30/2010

(REV. 11/2008)

2008 ANNUAL SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL

BE-11A (Report for U.S. Reporter)
DUE DATE — A complete BE-11 report is due May 29, 2009
MAIL REPORTS TO:
U.S. Department of Commerce
Bureau of Economic Analysis
BE-69(A)
Washington, DC 20230

BEA USE ONLY

Reporter ID Number

1. Name and address of U.S. Reporter

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

•

•
•
•
•
•

Who must report — Form BE-11A must be filed by each U.S. person that has a foreign affiliate reportable in this survey. Data on Form
BE-11A pertain to the fully consolidated U.S. domestic business enterprise. DO NOT FULLY CONSOLIDATE OPERATIONS OF FOREIGN
AFFILIATES ON FORM BE-11A. Report data pertaining to the operations of foreign affiliates on Forms BE-11B(LF), BE-11B(SF),
BE-11B(FN), BE-11B(EZ) or BE-11C. See Instruction Booklet, Part I, for detailed reporting requirements.
Note: A U.S. Reporter that is not a bank but that owns a majority interest in a U.S. bank must file the bank, including all of its domestic
subsidiaries or units, on a separate Form BE-11A. (However, if the bank, including its domestic subsidiaries, does not have a foreign affiliate,
it is not required to report.) Banking activities owned by a nonbank must also be included on the nonbank’s Form BE-11A using the equity
method of accounting.
For purposes of the BE-11 survey, a "bank" is a business entity engaged in deposit banking or closely related functions, including
commercial banks, Edge Act corporations, foreign branches and agencies of U.S. banks whether or not they accept deposits abroad,
savings and loans, bank holding companies, and financial holding companies under the Gramm-Leach-Bliley Act.
U.S. Reporter’s 2008 fiscal year — The U.S. Reporter’s financial reporting year that has an ending date in calendar year 2008. See
Instruction Booklet, Part II.A.
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.
Electronic filing — To file your BE-11 reports electronically, go to the BEA Web site www.bea.gov
Additional copies — For additional copies of BE-11 forms, instructions, and the Guide to Industry Classifications for International
Surveys, 2002, go to the BEA Web site www.bea.gov
Contact us for help — Telephone: 202–606–5566; FAX: 202–606–5312; E-mail: be10/[email protected].

Public reporting burden for this BE-11 report (comprising Form BE-11A and Form(s) BE-11B(LF), BE-11B(SF), BE-11B(FN), BE-11B(EZ),
and/or BE-11C) is estimated to average 79.3 hours per response. This burden includes time for reviewing instructions, searching existing data
sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding
this burden estimate to Director, Bureau of Economic Analysis (BE-1), U.S. Department of Commerce, Washington, DC 20230; and to the Office
of Management and Budget, Paperwork Reduction Project 0608-0053, Washington, DC 20503.
MANDATORY

This survey is being conducted under the International Investment and Trade in Services Survey Act (P.L.
94-472, 90 Stat. 2059, 22 U.S.C. 3101–3108, as amended – hereinafter "the Act"), and the filing of reports is
mandatory under Section 5(b)(2) of the Act (22 U.S.C. 3104).

CONFIDENTIALITY

The Act provides that your report to this Bureau is confidential and may be used only for analytical or statistical
purposes. Without your prior written permission, the information filed in your report cannot be presented in a
manner that allows it to be individually identified. Your report cannot be used for purposes of taxation,
investigation, or regulation. Copies retained in your files are immune from legal process.
Whoever fails to report shall be subject to a civil penalty of not less than $2,500, and not more than $25,000, and
to injunctive relief commanding such person to comply, or both. Whoever willfully fails to report shall be fined
not more than $10,000 and, if an individual, may be imprisoned for not more than one year, or both. Any officer,
director, employee, or agent of any corporation who knowingly participates in such violations, upon conviction,
may be punished by a like fine, imprisonment or both. (22 U.S.C. 3105) These civil penalties are subject to
inflationary adjustments. Those adjustments are found in 15 CFR 6.4.

PENALTIES

Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be
subject to a penalty for failure to comply with, a collection of information subject to the requirements of the
Paperwork Reduction Act, unless that collection of information displays a currently valid OMB Control Number.
PERSON TO CONSULT CONCERNING QUESTIONS ABOUT THIS
REPORT — Enter name and address

CERTIFICATION — The undersigned official certifies that this
report has been prepared in accordance with the applicable
instructions, is complete, and is substantially accurate except
that, in accordance with Part IV.E of the Instruction Booklet,
estimates may have been provided.

Name
Address

Authorized official’s signature
TELEPHONE
NUMBER

Area code

Number

Area code

Number

Extension

Print or type name and title
Telephone number

FAX NUMBER
May we use e-mail to correspond with you to discuss questions
relating to this survey, including questions that may contain
information about your company that you may consider
confidential? (Note that electronic mail is not inherently confidential;
we will treat information we receive as confidential, but e-mail is
not necessarily secure against interception by a third party.)

Date

FAX number
E-mail address

1000

Yes — If yes, please
provide your
e-mail address.
No
1001

BE-11A
Part I – IDENTIFICATION OF U.S. REPORTER
See Additional Instructions for Part I on page 11 at the back of this form.
If the U.S. Reporter is a nonbank business enterprise, complete items 2, 3 and 4.
2. If the U.S. Reporter is a corporation, is the corporation owned to the extent of more than 50% of its
voting stock by another bank or nonbank U.S. business enterprise?
1003

Yes — Complete the "BE-11, CLAIM FOR NOT FILING." On the claim, mark (X) box number B.2 and enter the name and
address of the U.S. business enterprise with whose data your data will be consolidated in accordance with the
definition of fully consolidated U.S. domestic business enterprise. (See Instruction Booklet, Part I.B.1.b.) Submit the
claim to BEA and forward the remainder of the BE-11 survey packet to the U.S. business enterprise with whose data
your data will be consolidated. If this cannot be done, please contact us for further instructions.
No — Complete the remainder of this form.

3. Does the U.S. Reporter own a majority interest in a U.S. bank? See Instruction Booklet, Part 1.B.1.a.
1008

Yes — Do not consolidate banking activities. A U.S. Reporter that is not a bank but that owns a majority interest in a U.S.
bank, must file the bank, including all of its domestic subsidiaries or units, on a separate Form BE-11A. Banking
activities owned by a nonbank must also be included on the nonbank’s Form BE-11A using the equity method of
accounting.
Enter the name under which a separate Form BE-11A is being filed for the banking activities.

4. Does the U.S. Reporter own a majority interest in a nonbank U.S. business enterprise? See Instruction Booklet, Part 1.B.1.b.
1009

Yes — Form BE-11A should pertain to the fully consolidated nonbank U.S. domestic business enterprise. Permission must
have been requested of, and granted by, BEA to file on an unconsolidated basis. A separate Form BE-11A must be
filed for each unconsolidated U.S. domestic entity.
Enter the name under which a separate Form BE-11A is being filed.

If the U.S. Reporter is a bank, complete items 5 and 6.
5. Is the bank owned to the extent of more than 50% of its voting stock by another U.S. business enterprise that is a bank?
1003

No — Complete the remainder of this form.

6. Does the U.S. Reporter own a majority interest in a bank or nonbank U.S. business enterprise? See Instruction Booklet, Part 1.B.1.b.
1009

1 2

Yes — Form BE-11A should pertain to the fully consolidated U.S. domestic business enterprise. Permission must have been
requested of, and granted by, BEA to file on an unconsolidated basis. A separate Form BE-11A must be filed for each
unconsolidated U.S. domestic entity.
Enter the name under which a separate Form BE-11A is being filed.

7. Employer identification Number(s) used by U.S. Reporter to file income and payroll taxes. Show additional numbers on a
separate sheet if necessary.
1004

8. The number of foreign affiliate reports (Forms BE-11B(LF), (SF), (FN), (EZ) and BE-11C) that you are required to file.
1005

Number

If you also have foreign affiliates listed on the BE-11A Supplement A,
do not include them in the number given here.

9. The ending date of this U.S. Reporter’s 2008 fiscal year.
Month
1006

Day

Year

2008

10. Is the U.S. Reporter named in item 1 a U.S. affiliate of a foreign person and required to file a Form BE-15(LF), Benchmark
Survey of Foreign Direct Investment in the United States — 2008 (Long Form)?
1010

Yes — Complete only items 33 through 36, and 48 through 55, and the BE-11A Supplement A
on the remainder of this Form BE-11A. Also complete Form(s) BE-11B/C, as required.

No — Continue with item 11 (Major activity of fully consolidated domestic U.S. Reporter).

Remarks

FORM BE-11A (REV. 11/2008)

Page 2

Reporter ID Number

BE-11A

Part I – IDENTIFICATION OF U.S. REPORTER — Continued
11. Major activity of fully consolidated domestic U.S. Reporter — Mark (X) one
Select the one activity below that best describes the major activity of the U.S. Reporter. For an inactive U.S.
Reporter, select the activity based on its last active period; for "start-ups," select the intended activity.
1013

1
1
1
1

1
2

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

3
4

Other – Specify

12. 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 to
sell at wholesale.") – Please print.
1014

Industry classification of fully consolidated domestic U.S. Reporter (based
on sales or gross operating revenues) — Enter in columns (1) and (2)
respectively, the 4-digit International Surveys Industry (ISI) code(s) and the sales
associated with each code. For a full explanation of each code, see the Guide to
Industry Classifications for International Surveys, 2002. For an inactive U.S.
Reporter, enter an ISI code based on its last active period. Holding companies (ISI
code 5512) must show total income.

Sales or gross
operating revenues

ISI code

Bil.

(1)
1

13. Largest sales or gross operating revenues

$
1

1016

15. 3rd largest sales or gross operating revenues

1017

16. 4th largest sales or gross operating revenues

1018

17. 5th largest sales or gross operating revenues

1019

18. 6th largest sales or gross operating revenues

1020

19. 7th largest sales or gross operating revenues

1021

20. 8th largest sales or gross operating revenues

1022

21. 9th largest sales or gross operating revenues

1023

22. 10th largest sales or gross operating revenues

1024

23. Sales or gross operating revenues not accounted for
above

1026

24. TOTAL SALES OR GROSS OPERATING REVENUES —
Sum of items 13 through 23 (column (2)) must equal item 24
(column (2)) and also item 33.
25. BEA USE
ONLY

(2)
Thous. Dols.

1015

14. 2nd largest sales or gross operating revenues

Mil.

1027

1029

1129

26.

Part II – SELECTED FINANCIAL AND OPERATING DATA OF U.S. REPORTER
27. Are (1) total assets, (2) sales or gross operating revenues, excluding sales taxes and (3) net income (loss), all
less than or equal to $225 million at the end of, or for, the U.S. Reporter’s 2008 fiscal year?
1028

1
1

Yes — Complete Part II, Part IV, and the BE-11A Supplement A on the remainder of this Form BE-11A.

No — Complete Part III, Part IV, and the BE-11A Supplement A on the remainder of this Form BE-11A.

Amount
Bil.

Mil.

Thous. Dols.

28. Net income (loss)

2031

29. Total assets

2032

30. Total liabilities

2033

$
1

Number of employees
31. Total number of employees — Report the total number of employees for the year.
(See Part III, Section C, page 6, for explanation of "number of employees.")

1
2030
1

32. BEA USE ONLY

IMPORTANT

FORM BE-11A (REV. 11/2008)

2036

If the answer to item 27 is "Yes" and you completed Part II, SKIP Part III and continue with PART IV of this form.

Page 3

BE-11A
Part III – FINANCIAL AND OPERATING DATA OF U.S. REPORTER
Complete ONLY if the answer to item 27 is "No."
See Additional Instructions for Part III on page 11.
Section A — Distribution of Sales or Gross Operating Revenues
Distribute sales or gross operating revenues among three categories — sales of goods, sales of services, and investment income. For the
purpose of this distribution, "goods" are normally 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.2.a., c., and d., page 12.)
Amount
33. Sales or gross operating revenues, excluding sales taxes — Gross sales minus returns,
allowances, and discounts, or gross operating revenues, both exclusive of sales or
consumption taxes levied directly on the consumer and excise taxes levied on manufacturers,
wholesalers, and retailers. — Equals the sum of items 34, 35, and 36 and the sum of
items 37, 38, and 39.

Bil.
1
3147

34.

$
1

• BY TRANSACTOR
Sales to U.S. persons

3101
1

35.

Sales to foreign affiliates of this U.S. Reporter

3102
1

36.

Sales to other foreign persons

3103
1

• BY TYPE
37.

Sales of goods

3148

38.

Sales of services

3149

39.

Investment income

3150

Section B — Net Income, Realized and Unrealized Gains (Losses), Taxes, and Interest
40. Net income (loss) – After provision for U.S. income taxes. Also include:
a. Income from equity investments in unconsolidated business enterprises (domestic and foreign); for
those owned less than 20 percent report dividends.
b. Non-operating income and extraordinary items (as defined by GAAP).
c. Gains (losses) from the sale or liquidation of foreign affiliates. In accordance with FAS 52, these
gains (losses) must be adjusted to include the closing balance in the foreign affiliate’s translation
adjustment account.

1
3046

41. Certain realized and unrealized gains (losses) included in the determination of net income, item
40 — 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 42. Report gains (losses)
resulting from:
a. Sales or other dispositions of financial assets, including investment securities; FAS 115 holding gains
(losses) on securities classified as trading 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 12.
b. Sales or other dispositions of land, other property, plant and equipment, or other assets (other than
from the sale of inventory assets in the ordinary course of business), and FAS 144 impairment losses.
(Real estate companies, see Special Instructions, A.2., page 12.)
c. Goodwill impairment as defined by FAS 142.
d. 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.)
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 item 33.)
f. Re-measurement of U.S. Reporter’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, including uninsured
losses from accidental damage or disasters and other material items, including write-ups,
write-downs, and write-offs of tangible and intangible assets and gains (losses) from the sales
or other dispositions of capital assets. (Exclude insured losses and legal judgments.)
h. The cumulative effect of a change in accounting principle.
i. Change in accounting estimate of provision for expected stock option forfeitures under the
inception method as defined by FAS 123.

1
3039
1

42. U.S. income taxes — Provision for U.S. Federal, State, and local income taxes.
Exclude production royalty payments.

3043

43. Taxes (except 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 Federal, state, and local governments, their subdivisions and agencies for —
a. Sales, consumption, and excise taxes collected by the U.S. Reporter on goods and services the U.S.
Reporter 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 (except production royalty payments for natural resources).
44. Interest income — Interest received or due to the U.S. Reporter from all payors (including affiliated
persons), net of tax withheld at the source. Do not net against interest expensed, item 45.
45. Interest expensed or capitalized — Interest expensed or capitalized by the U.S. Reporter, paid or
due to all payees (including affiliated persons), gross of tax withheld. Do not net against interest
income, item 44.
46. BEA USE
ONLY

3593
FORM BE-11A (REV. 11/2008)

Page 4

1
3590
1
3587
1

3588
5

Mil.

Thous. Dols.

Reporter ID Number

BE-11A

Part III – FINANCIAL AND OPERATING DATA OF U.S. REPORTER — Continued
• ADDENDUM
47. 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 24 (column 2) were any of the sales
or revenues generated by insurance related activities covered by industry codes 5243 or 5249?
3047

1
1

Yes – Answer items b and c

No – Skip to item 48

Amount
(1)

NOTE: Complete items b and c ONLY if item 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.

3048

$
1

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 polices.
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.

3049

48. 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 24 (column 2) were any
of the sales or revenues generated by wholesale or retail trade activities?
3050

1
1

Yes – Answer items b and c

No – Skip to item 50
Amount
(1)

NOTE: Complete items b and c ONLY if item 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 2008

3051

BALANCES
Close FY 2007
(Unrestated)
(2)

Close FY 2008
(1)
Bil.
c. Enter the closing balances at the end of fiscal years 2007
and 2008 of the inventory of goods purchased for resale
without further processing.

49. BEA USE ONLY

3053

Remarks

FORM BE-11A (REV. 11/2008)

3052

Page 5

Mil.

Thous. Dols. Bil.

Mil.

Thous. Dols.

BE-11A
Part III – FINANCIAL AND OPERATING DATA OF U.S. REPORTER — Continued
Section C — Number of Employees and Employee Compensation
NUMBER OF EMPLOYEES — Employees on the payroll at the end of FY 2008, 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 2008. If the number of employees at the
end of FY 2008 (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 2008. 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 — Sum of wages and salaries and employee benefit plans. Expenditures made by an employer in
connection with the employment of workers including cash payments, stock based compensation, payments in-kind, and employer
expenditures for employee benefit plans including those mandated by government statute, such as the employer’s share of Social
Security taxes. 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 amounts related to activities of a prior period, such as those capitalized or charged to inventories in prior
periods.
Number of
employees
• NUMBER OF EMPLOYEES
1
50. TOTAL NUMBER OF EMPLOYEES — Sum of items 51 and 52
By Standard Occupation Classification (SOC) — See Additional Instructions on page 11, at the
back of this form, for a list of the major SOC groups.

3253

51.

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

3254

52.

All other employees (SOC 31-55)

3255

Amount

• EMPLOYEE COMPENSATION
Bil.

Mil. Thous. Dols.

53. TOTAL EMPLOYEE COMPENSATION — Sum of items 54 and 55

3257

$
1

By Standard Occupation Classification (SOC)
54.

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

3260

55.

All other employees (SOC 31-55)

3261

Balance at close
of fiscal year

Section D — Balance Sheet Items
NOTE — Do not fully consolidate your foreign operations. Report foreign operations owned 20 percent or
more (including majority-owned affiliates) on an equity basis. Report those owned less than 20 percent in
accordance with FAS 115 or lower of cost or market, as appropriate.
56. Total assets

Bil.

Mil. Thous. Dols.

1
3371

$
1

57. Total liabilities

3375

58. Total owners’ equity

3376

Section E — 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. (Insurance
companies see Special Instructions, B.2.e., page 12).
59. Expenditures for new and used property, plant, equipment (PP&E)

Amount
Bil.
1
3480

Section F — Technology
• RESEARCH AND DEVELOPMENT (R&D) EXPENDITURES — Item 60 pertains only to R&D performed by the
U.S. Reporter, whether for its own account or for others. Include the cost of R&D performed by the U.S. Reporter
and allocated to its foreign affiliate. (DO NOT report such allocated R&D costs on Form BE-11(LF), item 94, or Form
BE-11B(SF), item 49.) Also, include R&D financed by the Federal Government. Exclude the cost of any R&D funded
by the Reporter but performed by others.
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.
60. R&D performed BY the U.S. Reporter
61. BEA USE
ONLY

3694

3800

62. BEA USE
ONLY
3801

Remarks

FORM BE-11A (REV. 11/2008)

Page 6

Mil. Thous. Dols.

Reporter ID Number

BE-11A

Part IV – EXPORTS AND IMPORTS BY THE U.S. REPORTER
Goods only valued f.a.s. at the port of exportation; do not include services. See Instruction Booklet, Part V.
IMPORTANT NOTES
Report exports and imports of goods by the U.S. Reporter in
FY 2008. 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 U.S.
Reporter by, or charged by the U.S. Reporter to, a foreign person.
U.S. Reporters 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 data on a "charged" basis to approximate a "shipped" basis.
The data should include goods only; they should exclude services.
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.
63.

1
1
1

"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.

Total goods shipped in FY 2008 by this U.S.
Reporter to foreigners

4102

(1)
Mil. Thous. Dols. Bil.

Shipped to
other foreigners

(2)
Mil. Thous. Dols. Bil.

• IMPORTS OF GOODS BY THIS U.S. REPORTER
(Value f.a.s. foreign port)

Shipped by its
foreign affiliates

TOTAL

Bil.

(1)
Mil. Thous. Dols. Bil.

(2)
Mil. Thous. Dols. Bil.

4103

4188
4104

4105

Remarks

FORM BE-11A (REV. 11/2008)

Page 7

(3)
Mil. Thous. Dols.

Shipped by
other foreigners

Total goods shipped in FY 2008 to this U.S.
Reporter by foreigners
BEA USE ONLY

Shipped to its
foreign affiliates

TOTAL

Bil.

66.

Natural gas, electricity, and water — Report ONLY the product
value of natural gas, electricity, and water that you produce or sell at
wholesale as exports and imports of goods. DO NOT report the
service value (transmission and distribution).

• EXPORTS OF GOODS BY THIS U.S. REPORTER
(Value f.a.s. U.S. port)

65.

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.

On what basis were the trade data in the section prepared? — Mark (X) one.
4101

64.

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
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).

(3)
Mil. Thous. Dols.

BE-11A
Remarks

FORM BE-11A (REV. 11/2008)

Page 8

Page 9

CONTINUE ON REVERSE

BE-11A Supplement A

5009

5008

5007

5006

5005

5004

5003

5002

(5)

Primary
industry code1

(6)

(7)

Indirect 2

U.S. Reporter’s
percentage of
ownership
Direct

See Form BE-11B(LF), pages 13 and 14 or Guide to Industry Classifications for International Surveys, 2002,
for code: enter code which accounts for largest amount of sales or gross operating revenues, excluding sales taxes.

(1)

(4)

(3)

(2)

Name of foreign affiliate

BEA
USE
ONLY

Country of
location

BEA
USE
ONLY

To calculate indirect ownership percentages — See Instruction Booklet, Part I.B.1.c.

Listing of Foreign Affiliates Established or Acquired in 2008

BUREAU OF ECONOMIC ANALYSIS

U.S. DEPARTMENT OF COMMERCE

$
8

(8)
Thous. Dols.

Mil.

(9)
Thous. Dols.

Total liabilities

$
10

Mil.
11

(10)
Thous. Dols.

(12)

pages

Number of
employees

Page No.
of
of this Supplement A

(11)
Thous. Dols.

Net income (loss)
after foreign
income tax

Mil.

Sales or gross
operating revenues

Reporter ID Number

Name of U.S. Reporter

BEA USE ONLY

Total assets

List below: 1) each nonbank foreign affiliate of a nonbank U.S. Reporter established or acquired by the U.S. Reporter in fiscal year 2008 for
which total assets; sales or gross operating revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater
than $10 million (positive or negative), but for which no one of these items was greater than $60 million (positive or negative) at the end of, or
for, the affiliate’s 2008 fiscal year and 2) each foreign affiliate of a bank U.S. Reporter and each bank foreign affiliate of a nonbank U.S. Reporter
established or acquired by the U.S. Reporter in fiscal year 2008 for which total assets; sales or gross operating revenues, excluding sales
taxes; or net income after provision for foreign income taxes was greater than $10 million (positive or negative), but for which no one of these
items was greater than $250 million (positive or negative) at the end of, or for, the affiliate’s 2008 fiscal year. Note: Nonbank foreign affiliates of
nonbank U.S. Reporters established or acquired by the U.S. Reporter in fiscal year 2008 for which total assets; sales or gross operating
revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater than $60 million (positive or negative),
should be reported, in addition to existing affiliates, on Forms BE-11B(LF) or (SF) or BE-11C as appropriate. Foreign affiliates of bank U.S.
Reporters and bank foreign affiliates of nonbank U.S. Reporters established or acquired by the U.S. Reporter in fiscal year 2008 for which assets;
sales or gross operating revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater than $250 million
(positive or negative), should be reported, in addition to existing affiliates, on Form BE-11B(FN).

FORM
(REV. 11/2008)

Page 10

5019

5018

5017

5016

5015

5014

5013

5012

5011

5010

(4)

(3)

(5)

(6)

(7)

Indirect 2

U.S. Reporter’s
percentage of
ownership
Direct

(1)

(2)

Name of foreign affiliate

BEA
USE
ONLY

Country of
location

Primary
industry code1

$
8

(8)
Thous. Dols.

Mil.

Total assets

Listing of Foreign Affiliates Established or Acquired in 2008

To calculate indirect ownership percentages — See Instruction Booklet, Part I.B.1.c.

BEA
USE
ONLY

BE-11A Supplement A — Continued

FORM
(REV. 11/2008)

Mil.

(9)
Thous. Dols.

Total liabilities

Mil.

(10)
Thous. Dols.

Sales or gross
operating revenues

Mil.

(11)
Thous. Dols.

Net income (loss)
after foreign
income tax

pages

(12)

Number of
employees

Page No.
of
of this Supplement A

BE-11A

2008 ANNUAL SURVEY OF U.S. DIRECT INVESTMENT ABROAD
FORM BE-11A
ADDITIONAL INSTRUCTIONS BY ITEM
• Section C — Number of Employees and Employee

Part I — IDENTIFICATION OF U.S. REPORTER

Compensation

13.—24.

51. and 52.; 54. and 55.

Sales or gross operating revenues of fully consolidated
domestic U.S. Reporter by industry of sales or gross
operating revenues. (Dealers in financial instruments and
finance, insurance, and real estate companies see Special
Instructions. Also see Additional Instructions for item 33.)

Managerial, professional and technical employees — Covers
employees in Standard Occupation Classification System (SOC)
groups 11—29 listed below:
11
13
15
17
19
21
23
25
27

- Management Occupations
- Business and Financial Operations Occupations
- Computer and Mathematical Occupations
- Architecture and Engineering Occupations
- Life, Physical, and Social Science Occupations
- Community and Social Services Occupations
- Legal Occupations
- Education, Training, and Library Occupations
- Arts, Design, Entertainment, Sports, and Media
Occupations
29 - Healthcare Practitioners and Technical Occupations

Holding companies — Holding companies (ISI code 5512) must
show total income. A conglomerate must determine its 4-digit ISI
code(s) based on the activities of the fully consolidated U.S.
domestic business enterprise. The "holding company" classification
is often an invalid classification for a conglomerate. Please call BEA
for further assistance before using code 5512.
Part III — FINANCIAL AND OPERATING DATA OF
U.S. REPORTER
• Section A — Distribution of Sales or Gross Operating
Revenues (Items 33—39)
33. 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 taxes
and excise taxes levied on manufacturers, wholesalers, and
retailers. Include revenues generated during the year from the
operations of a discontinued business segment, but exclude gains
or losses from disposals of discontinued operations. Report such
gains or losses on page 4, item 41. Companies with ISI codes
5223, 5224, 5231, 5238, 5252 and 5331 should include interest
income on this line. Insurance companies with ISI codes 5243 and
5249 should include gross investment income on this line. (Dealers
in financial instruments and finance, insurance, and real estate
companies see Special Instructions.)

All other employees — Covers employees in SOC
groups 31—55 listed below:
31
33
35
37

- Healthcare Support Occupations
- Protective Service Occupations
- Food Preparation and Serving Related Occupations
- 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

37. 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 of goods and you do not take title to the goods, report
your revenue (i.e., commissions) as sale of services in item 38.
Magazines and periodicals sold in retail stores — NOTE: Report
subscription sales as sales of services in item 38.
Packaged general use computer software
Structures sold by businesses in real estate
Revenues earned from building structures by businesses in
construction

The SOC and related information can be found at the Bureau of
Labor Statistics web site www.bls.gov. Using the A–Z index, select
Standard Occupational Classification (SOC).
53. Employee compensation — Consists of wages and salaries of
employees and employer expenditures for all employee benefit
plans.

• 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 38.

38. 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 —

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, stock based compensation, 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".)
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.

Employee benefit plans — Report employer expenditures for all
NOTE: Calculate as direct premiums written (including renewals)
employee benefit plans including those mandated by government
net of cancellations, plus reinsurance premiums assumed, minus
statute, those resulting from collective bargaining contracts, and
reinsurance premiums ceded, plus unearned premiums at the
those that are voluntary. Include Social Security and other
beginning of the year, minus unearned premiums at the end of the
retirement plans, life and disability insurance, guaranteed sick pay
year.
programs, workers’ compensation insurance, medical insurance,
• Commissions earned by agents or brokers (i.e., wholesalers) who
family allowances, unemployment insurance, severance pay funds,
act on behalf of buyers and sellers in the wholesale distribution of
etc. Also, include deferred postemployment and postretirement
goods — NOTE: Agents or brokers do not take title to the goods
expenses per FAS 106. If plans are financed jointly by the employer
being sold.
and the employee, include only the contributions of the employer.
• Magazines and periodicals sold through subscriptions. — NOTE:
Report magazines and periodicals sold through retail stores, as
• Section E — Property, Plant, and Equipment (PP&E)
sales of goods in item 37.
• Newspapers
59. Expenditures for property, plant, and equipment (PP&E) —
Include items leased from others (including land) under capital
• Pipeline transportation
leases. Also include the capitalized value of timber, mineral, and
• Software downloaded from the Internet, electronic mail, an
similar rights leased by the U.S. Reporter from others. Exclude
Extranet, an Electronic Data Interchange network, or some other
items the U.S. Reporter has sold under a capital lease.
online system.
Exclude from expenditures all changes in PP&E, resulting from a
• Computer systems design and related services
change in the entity (e.g., due to mergers, acquisitions, divestitures,
Negotiated
licensing
fees
for
software
to
be
used
on
networks
•
etc.) or accounting principles during FY 2008.
• Electricity transmission and distribution, natural gas distribution,
For U.S. Reporters engaged in exploring for, or developing,
and water distribution
natural resources, include exploration and development
expenditures made during FY 2008 that were capitalized, including
39. Investment income — Report dividends and interest generated
capitalized expenditures to acquire or lease mineral rights. Do not
by finance and insurance activities as investment income. NOTE:
include adjustments for expenditures charged against income in
Report commissions and fees as sales of services in item 38.
prior years but subsequently capitalized during FY 2008.

FORM BE-11A (REV. 11/2008)

Page 11

BE-11A
• Section F — Technology
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.

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

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.

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.

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.

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

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

B. Special instructions for insurance companies

A. Certain realized and unrealized gains (losses) (item 41) 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 41:
• 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 41, unrealized gains or losses due to
changes in the valuation of financial instruments that are
taken directly to owners’ equity.

1. When there is a difference between the financial and operating
data reported to stockholders and the data reported in the annual
statement to an insurance department, prepare the BE-11 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. Instructions for reporting specific items
a. Sales or gross operating revenues, excluding sales taxes
(item 33) — 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 and exclude certain
realized and unrealized gains or losses that are to be reported
in item 41.

EXCLUDE from item 41, income from explicit fees and
commissions. Include income from these fees and
commissions as operating income in items 24 and 33 and as
sales of services in item 38.
2. Real estate companies — Include in item 41:
• impairment losses, as defined by FAS 144 and
• goodwill impairment as defined by FAS 142

b. Certain realized and unrealized gains (losses) (item 41) —
See Special Instructions, A.1.
c. Sales of services (item 38) — Include premium income and
income from other services, if any.

EXCLUDE from item 41 the revenues earned and expenses
incurred from the sale of real estate you own. Such revenues
should be reported as operating income in items 24 and 33
and as sales of goods in item 37.

d. Investment income (item 39) — 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.
e. Expenditures for property, plant, and equipment (item 59) —
Include expenditures WHEREVER CLASSIFIED IN THE BALANCE
SHEET.

FORM BE-11A (REV. 11/2008)

Page 12

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File Modified	2008-11-14
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