BE-11A Report for U.S. Reporter

FORM

BE-11A

OMB No. 0608-0053: Approval Expires 01/31/2012

(REV. 4/2010)

2010 ANNUAL SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL

BE-11A (Report for U.S. Reporter)
REPORT ELECTRONICALLY:
www.bea.gov/efile

BEA USE ONLY

MAIL REPORTS TO:
U.S. Department of Commerce
Bureau of Economic Analysis, BE-69(A)
Washington, DC 20230

1

A

Reporter ID Number

Name of U.S. Reporter

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
FOR INFORMATION OR ASSISTANCE:
E-mail:
be10/[email protected]
(202) 606-5566
Telephone:
(202) 606-5312
Fax:
Please include your BEA Identification
Number with all requests.
Copies of instructions and blank forms:
www.bea.gov
IMPORTANT
Instruction Booklet — Contains additional instructions, definitions and detailed reporting requirements for completing this form.
Who must report — Form BE-11A must be filed by each U.S. person that has a foreign affiliate. Data on Form BE-11A pertain to the fully
consolidated U.S. domestic business enterprise for the U.S. Reporter’s 2010 fiscal year. DO NOT FULLY CONSOLIDATE OPERATIONS
OF FOREIGN AFFILIATES ON FORM BE-10A. Report data pertaining to the operations of foreign affiliates on Forms BE-11B, BE-11C, or
BE-11D.
Due Date — A complete BE-11 report is due May 31, 2011
Bil.
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.

Mil.

1

Thous. Dols.

335

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). The filing of
reports is mandatory and the Act provides that your report to this Bureau is confidential.
Whoever fails to report may be subject to penalties. See page 11 for more details.

MANDATORY
CONFIDENTIALITY
PENALTIES

PERSON TO CONSULT CONCERNING QUESTIONS
ABOUT THIS REPORT — Enter name and address
Name
0990

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 instruction IV.E of the Instruction
Booklet, estimates may have been provided.

0991

Date

Authorized official’s signature
0992

Print or type name and title
0993

0994

0995

Area code

Telephone
number

Number

Extension

Telephone number
0996

Fax number
0997

May fax and/or e-mail be used in correspondence between your enterprise and BEA, including faxed reports, and/or to discuss questions
relating to this survey that may contain information about your company that you may consider confidential? NOTE: The internet and
telephone systems are not secure means of transmitting confidential information unless it is encrypted. If you choose to communicate with
BEA via fax or electronic mail, BEA cannot guarantee the security of the information during transmission, but will treat information we
receive as confidential in accordance with Section 5(c) of the International Investment and Trade in Services Survey Act.
0998

E-mail:

1
1

1

Yes (If yes, please print your e-mail address.)

2

No

1

Yes (If yes, please print your fax number.)

2

No

E-mail address (Please print)
0
0999

1000

Fax:

1
1

Fax number
1
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.
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

1

1

1

2

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 Employer identification Number(s) used by U.S. Reporter to file income and payroll taxes. Show additional numbers on a
separate sheet if necessary.
1

2

1004

4 The number of foreign affiliate reports (Forms BE-11B, BE-11C, BE-11D and BE-11EZ ) that you are required to file.
Number
1
1005

5 The ending date of this U.S. Reporter’s 2010 fiscal year — The U.S. Reporter’s financial reporting year that has an
ending date in calendar year 2010. See Instruction Booklet, Part II.A.
Month

Day

Year

1

2010

1006

6 Is the U.S. Reporter a bank? Note: A "bank" is a business 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.
1008

1
1

1

Yes

2

No

7 Is the U.S. Reporter named in item 1 a U.S. affiliate of a foreign person and required to file a 2010 Form BE-15A, Annual
Survey of Foreign Direct Investment in the United States?
1011

1

1

1

Yes — Complete only items 30 through 33, 38, and 39 on the remainder of this Form BE-11A.
Also complete Form(s) BE-11B/C/D, as required.

2

No — Continue with item 8 (Major activity of fully consolidated domestic U.S. Reporter).

Remarks

FORM BE-11A (REV. 4/2010)

Page 2

A

Reporter ID Number

BE-11A

Part I – Identification of U.S. Reporter — Continued
8 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

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

1
2
3
4

5

Other – Specify

9 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, 2007. 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. See Additional Instructions for Part I, items
13-24, on page 13 at the back of this form.
10 Largest sales or gross operating revenues

ISI code

Sales or gross
operating revenues

(1)

(2)
$ Bil. Mil. Thous. Dols.

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

1

2

000

1015

11 2nd largest sales or gross operating revenues

000

1016

12 3rd largest sales or gross operating revenues

000

1017

13 4th largest sales or gross operating revenues

000

1018

14 5th largest sales or gross operating revenues

000

1019

15 6th largest sales or gross operating revenues

000

1020

16 7th largest sales or gross operating revenues

000

1021

17 8th largest sales or gross operating revenues

000

1022

18 9th largest sales or gross operating revenues

000

1023

19 10th largest sales or gross operating revenues

000

1024
2

20 Sales or gross operating revenues not accounted for
above

000

1026
2

21 TOTAL SALES OR GROSS OPERATING REVENUES —
Sum of items 10 through 20 (column (2)) must equal item 21
(column (2)) and also item 30.

000

1027

SIZE OF U.S. REPORTER
22 Did this U.S. Reporter have any one of these three items – (1) total assets, (2) sales or gross operating revenues,
excluding sales taxes or (3) net income (loss) – greater than $300 million at the end of, or for the U.S. Reporter’s 2010
fiscal year?
2030

1
1

1

Yes — Skip Part II, then continue with Part III on page 5.

2

No — Complete Part II, skip Part III, then continue to Part IV on page 8.

Remarks

BEA
USE
ONLY

1

2

3

4

5

1

2

3

4

5

1028

1029

FORM BE-11A (REV. 4/2010)

Page 3

BE-11A
Part II – Selected Financial and Operating Data of U.S. Reporter
Complete ONLY if the answer to item 22 is "No"
NET INCOME, ASSETS, LIABILITIES, AND EMPLOYEES

Amount
$ Bil. Mil. Thous. Dols.
1

23 Net income (loss)

000

2031
1

24 Total assets

000

2032
1

25 Total liabilities

000

2033

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

1
2034

➙ Skip to Part IV on page 8.
●
Remarks

1

BEA
USE
ONLY
FORM BE-11A (REV. 4/2010)

2036

Page 4

BE-11A
Part III – Financial and Operating Data of U.S. Reporter
Complete ONLY if the answer to item 27 is "Yes."
Section A — Net Income, Certain Gains (Losses), and U.S. Income Taxes
27 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.

Amount

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 FASB ASC, these
gains (losses) must be adjusted to include the closing balance in the foreign affiliate’s translation
adjustment account.

$

Bil.

Mil.

Thous.

Dols.

1

000

3046

28 Certain gains (losses) — Read the following instructions carefully as they may deviate from what is
normally required by U.S. Generally Accepted Accounting Principles. Report gross before income tax
effect. Include income tax effect in item 29. Report gains (losses) resulting from:
a. Sale or disposition of financial assets including investment securities; FASB ASC 320 holding gains
(losses) on securities classified as trading securities; FASB ASC 320 impairment losses; and gains
(losses) derived from derivative instruments. 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 dispositions of land, other property, plant and equipment, or other assets, and FASB ASC 360
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 12;
c. Goodwill impairment as defined by FASB ASC 350;
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;
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 30;
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. Include losses from
accidental damage or disasters after estimated insurance reimbursement. Include other material
items, including write-ups, write-downs, and 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;
h. The cumulative effect of a change in accounting principle;

1

i. The cumulative effect of a change in the estimate of stock compensation forfeitures under FASB
ASC 718.

000

3039
1

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

000

3043

Remarks

BEA
USE
ONLY

1

2

3

4

3593

FORM BE-11A (REV. 4/2010)

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5

BE-11A
Part III – Financial and Operating Data of U.S. Reporter — Continued
See Additional Instructions for Part III, on page 11 at the back of this form.
Section B — 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.

30 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 31, 32, and 33 and the sum of
items 34, 35, and 36.

Amount
$

Bil.

Mil.

Thous.

Dols.

1

000

3147
1

BY TRANSACTOR
31 Sales to U.S. persons

000

3101
1

32 Sales to foreign affiliates of this U.S. Reporter

000

3102
1

33 Sales to other foreign persons

000

3103
1

BY TYPE
34 Sales of goods

000

3148
1

35 Sales of services

000

3149
1

36 Investment income

000

3150

Section C — Number of Employees and Employee Compensation
NUMBER OF EMPLOYEES — Employees on the payroll at the end of FY 2010, 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 2010. If the number of employees at the
end of FY 2010 (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 2010. 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. DO NOT include compensation of contract workers not carried on the payroll of this U.S. Reporter.
Number of
employees
NUMBER OF EMPLOYEES
1
37 TOTAL NUMBER OF EMPLOYEES

3253

EMPLOYEE COMPENSATION
38 TOTAL EMPLOYEE COMPENSATION — Report, for all employees, the sum of

Amount

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 plans — Employer expenditures for all employee benefit plans

$

Bil.

1

2

3

4

5

1

2

3

4

5

3800

3801

FORM BE-11A (REV. 4/2010)

Page 6

Thous.

Dols.

000

3257

Remarks

BEA
USE
ONLY

Mil.

1

BE-11A
Part III – Financial and Operating Data of U.S. Reporter — Continued
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 FASB ASC 320 or lower of cost or market, as appropriate.
39 Total assets

$ Bil. Mil. Thous. Dols.
1

000

3371
1

40 Total liabilities

000

3375
1

41 Total owners’ equity

000

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).
42 Expenditures for new and used property, plant, equipment (PP&E)

Amount
$ Bil. Mil. Thous. Dols.
1

000

3480

Section F — Interest, and Taxes

Amount
$ Bil. Mil. Thous. Dols.

43 Interest income — Interest received by or due to the U.S. Reporter from all payors (including
affiliated persons), net of tax withheld at the source. Include all interest receipts included in items 27
and 30. Do not net against interest expensed, item 46.
46 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 43.

1

1

000

3588
1

49 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).

000

3587

000

3590

Remarks

1

BEA
USE
ONLY
FORM BE-11A (REV. 4/2010)

3599

Page 7

2

BE-11A
Section G — Insurance
50 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 21, column 2, were any of the sales
or revenues generated by insurance related activities covered by industry codes 5243 or 5249?
3591

1
1

1

Yes — Answer items b and c

2

No — Skip to item 51
Amount

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

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

1

000

3592
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.

000

3593

Section H — Technology
RESEARCH AND DEVELOPMENT (R&D) EXPENDITURES — Item 51 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(B), item 94.) Also,
include R&D financed by the Federal Government. Exclude the cost of any R&D funded by the Reporter but
performed by others.

Amount
$ Bil. Mil. Thous. Dols.

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.
51 R&D performed BY the U.S. Reporter

1

000

3694

Remarks

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FORM BE-11A (REV. 4/2010)

3599

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A

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.
52

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 imports 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, 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).

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

1
1
1

1

"Shipped" basis

2

"Charged" basis without adjustments, because there is no material difference between the
"charged" and "shipped" bases.

3

"Charged" basis with adjustments to correct for material differences between the "charged"
and "shipped" bases.

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

Shipped to its
foreign affiliates

TOTAL

Shipped to
other foreigners

(1)
(2)
(3)
$ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols.
53

Total goods shipped in FY 2010 by this U.S.
Reporter to foreigners

1

2

000

4102

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

3

000

000

Shipped by its
foreign affiliates

TOTAL

Shipped by
other foreigners

(1)
(2)
(3)
$ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols.
54

Total goods shipped in FY 2010 to this U.S.
Reporter by foreigners

1

2

000

4103

3

000

000

Remarks

BEA
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ONLY

1

2

3

4

5

1

2

3

4

5

4104

4105

FORM BE-11A (REV. 4/2010)

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BE-11A

2008 ANNUAL SURVEY OF U.S. DIRECT INVESTMENT ABROAD
FORM BE-11A
ADDITIONAL INSTRUCTIONS BY ITEM
Authority — This survey is being conducted pursuant to 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 pursuant to Section 5(b)(2) of the Act (22
U.S.C. 3104).
PENALTIES — 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.
Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be subject to 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.
Respondent Burden — Public reporting burden for this BE-11 report (comprising Form BE-11A and Form(s) BE-11B, BE-11C, BE-11D,
and/or BE-11EZ) 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.
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 for your files are immune from legal
process.

• Energy trading activities where you take title to the goods —

Part I — Identification of U.S. Reporter

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.
Sales or gross operating revenues of fully consolidated
• Magazines and periodicals sold in retail stores — NOTE: Report
domestic U.S. Reporter by industry of sales or gross
subscription sales as sales of services in item 35.
operating revenues. (Dealers in financial instruments and
finance, insurance, and real estate companies see Special
• Packaged general use computer software.
Instructions. Also see Additional Instructions for Part III,
• Structures sold by businesses in real estate.
Section A item 33.)
• Revenues earned from building structures by businesses in
Holding companies — Holding companies (ISI code 5512) must
construction.
show total income. A conglomerate must determine its 4-digit ISI
code(s) based on the activities of the fully consolidated U.S.
• Electricity, natural gas, and water — NOTE: Revenues derived
domestic business enterprise. The "holding company" classification
from transmitting and/or distributing these goods, as opposed to
is often an invalid classification for a conglomerate. Please call BEA
revenues derived from the sale of the actual product, should to
for further assistance before using code 5512.
the extent feasible, be reported as sales of services in item 35.
Dealers in financial instruments and finance, insurance, and real
35. Sales of services — Services are normally economic outputs that
estate companies see Special Instructions, page 12. Also see
are intangible. Report as sales of services:
Additional Instructions for Part III, Section A, item 30.
• Advertising revenue
• Commissions and fees earned by companies engaged in finance
and real estate activities.
Part III — Financial and Operating Data of
U.S. Reporter
• Premiums earned by companies engaged in insurance activities —
NOTE: Calculate as direct premiums written (including renewals)
Section A — Distribution of Sales or Gross Operating
net of cancellations, plus reinsurance premiums assumed, minus
Revenues (Items 33—39)
reinsurance premiums ceded, plus unearned premiums at the
beginning of the year, minus unearned premiums at the end of the
30. Sales or gross operating revenues, excluding sales taxes —
year.
Report gross operating revenues or gross sales minus returns,
allowances, and discounts. Exclude sales or consumption taxes
• Commissions earned by agents or brokers (i.e., wholesalers) who
levied directly on the consumer. Exclude net value-added taxes and
act on behalf of buyers and sellers in the wholesale distribution of
excise taxes levied on manufacturers, wholesalers, and retailers.
goods — NOTE: Agents or brokers do not take title to the goods
Include revenues generated during the year from the operations of
being sold.
a discontinued business segment, but exclude gains or losses from
•
Magazines and periodicals sold through subscriptions. — NOTE:
disposals of discontinued operations. Report such gains or losses
Report magazines and periodicals sold through retail stores, as
on page 4, item 41. Companies with ISI codes 5221, 5223, 5224,
sales of goods in item 34.
5229, 5231, 5238, 5252 and 5331 should include interest income on
this line. Insurance companies with ISI codes 5243 and 5249 should
• Newspapers
include gross investment income on this line.
• Pipeline transportation
(Dealers in financial instruments and finance, insurance, and real
• Software downloaded from the Internet, electronic mail, an
estate companies see Special Instructions.)
Extranet, an Electronic Data Interchange network, or some other
34. Sales of goods — Goods are normally economic outputs that are
online system.
tangible. Report as sales of goods:
• Computer systems design and related services
• Mass produced media, including exposed film, video tapes, DVDs,
• Negotiated licensing fees for software to be used on networks
audio tapes, and CDs
• Electricity, natural gas, and water — NOTE: Revenues derived
• Books — NOTE: Book publishers to the extent feasible, report as
from transmitting and/or distributing these goods, as opposed to
sales of services all revenues associated with the design, editing,
revenues derived from the sale of the actual product, should to
and marketing activities necessary for producing and distributing
the extent feasible, be reported as sales of services in item 35.
books that you both publish and sell. If you cannot unbundle (i.e.,
separate) these revenues from the value of the books you sell,
36. Investment income — Report dividends and interest generated
then report your total sales as sales of goods or services based
by finance and insurance activities as investment income. NOTE:
on the activity that accounts for a majority of the value.
Report commissions and fees as sales of services in item 38.
10.—21.

FORM BE-11A (REV. 4/2010)

Page 10

BE-11A
Section C — Number of Employees and Employee
Compensation
38. Total Employee compensation — Consists of wages and salaries
of employees and employer expenditures for all employee benefit
plans.
Wages and salaries — Include 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.
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 — Include 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 FASB ASC 715. If plans are financed jointly by the
employer and the employee, include only the contributions of the
employer.
Section E — Property, Plant, and Equipment (PP&E)
42. Expenditures for property, plant, and equipment (PP&E) —
Include items leased from others (including land) under capital
leases. Also include the capitalized value of timber, mineral, and
similar rights leased by the U.S. Reporter from others. Exclude
items the U.S. Reporter has sold under a capital lease.
Exclude from expenditures all changes in PP&E, resulting from a
change in the entity (e.g., due to mergers, acquisitions, divestitures,
etc.) or accounting principles during FY 2010.
For U.S. Reporters engaged in exploring for, or developing,
natural resources, include exploration and development
expenditures made during FY 2010 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 2010.

Section F — Technology
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
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
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.
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.
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.
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.

Special Instructions for Dealers in Financial Instruments, Finance Companies,
Insurance Companies and Real Estate Companies
A. Certain gains (losses) (item 28) 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 FASB ASC 320,
• 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 FASB ASC 350.
EXCLUDE from item 28, unrealized gains or losses due to
changes in the valuation of financial instruments that are
taken directly to owners’ equity.
EXCLUDE from item 28, income from explicit fees and
commissions. Include income from these fees and
commissions as operating income in items 21 and 30 and as
sales of services in item 35.
2. Real estate companies — Include in item 28:
• impairment losses as defined by FASB ASC 360, and
• goodwill impairment as defined by FASB ASC 350.
EXCLUDE from item 28 the revenues earned and expenses
incurred from the sale of real estate you own. Such revenues
should be reported as operating income in items 21 and 30
and as sales of goods in item 34.
B. Special instructions for insurance companies
1. When there is a difference between the financial and operating
data reported to stockholders and the data reported in the
annualstatement to an insurance department, prepare the BE-11
FORM BE-11A (REV. 4/2010)

Page 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 30) — 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 28.
b. Certain gains (losses) (item 28) — See Special
Instruction, A.1.
c. Sales of services (item 35) — Include premium income and
income from other services, if any. See Additional
Instructions for Part III, Section A, item 35 on page 11.
d. Investment income (item 36) — Report that portion of sales
or gross operating revenues that is investment income.
However, report any gains or losses on investments in
accordance with Special Instructions, A.1. See Additional
Instructions for Part III, Section A, item 36, on page 11 to
determine the location of the transactor of investment income.
e. Expenditures for property, plant, and equipment (item 42) —
Include expenditures WHEREVER CLASSIFIED IN THE BALANCE
SHEET.