Form BE-185 Quarterly Survey of Financial Services Transactions betw

OMB No. 0608-0065: Approval Expires 12/31/2012 BEA USE ONLY Control number

FORM BE-185

(11-2011)

_{U.S. DEPARTMENT OF COMMERCE}

BUREAU OF ECONOMIC ANALYSIS

QUARTERLY SURVEY OF FINANCIAL SERVICES TRANSACTIONS BETWEEN U.S.

FINANCIAL SERVICES PROVIDERS AND FOREIGN PERSONS (This report is mandatory and confidential.)

Name and address of U.S. Reporter –

Enter or correct as necessary

1
1
1
1

10001

10002

10003

10004

Complete and file this form or file electronically at http://www.bea.gov/efile.

Assistance is available at (202) 606-5588, M-F 8:30 A.M. – 5:00 P.M., eastern time.

How to file:

Step 1. Verify or correct name and address of the U.S. Reporter named in the mailing label and complete Part 1. Step 2. Complete Part 2 and Schedules A and B based on the instructions given in Part 2.

Step 3.

File the completed form within 45 days after the close of each fiscal quarter (or within 90 days after the close of the final quarter of your fiscal year).

_{By filing electronically at:} http://www.bea.gov/efile

mailing to:

delivering to:

U.S. Department of Commerce Bureau of Economic Analysis BE-50(SSB)

Washington, DC 20230

U.S. Department of Commerce Bureau of Economic Analysis BE-50(SSB)

Shipping and Receiving Section M-100

1441 L Street, NW

Washington, DC 20005

_{emailing the form to: [email protected]}

_{or faxing to:} (202) 606-5318

PART 1

_{Section A}

1. Person to consult concerning questions about this report

3. Certification — The undersigned official certifies that this report has been prepared in accordance with the

10005

10006

10007

¹ Name

¹ Title

1

Telephone number ( )

applicable instructions, is complete, and is substantially accurate except that, in accordance with VI.G of the General Instructions, estimates may have been prepared where the data are not available from customary accounting records or precise data could not be obtained without undue burden.

10008 ¹

10009 ¹

FAX number ( ) E-mail address

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

Authorized official’s signature

Print or type name and title

Date

10010 ¹ ₁

2

Yes

No

Part 2

4. What period does this quarterly report cover?

Month	Day	Year
1

¹⁰⁰¹¹
Beginning date …………………..

Month	Day	Year
1

¹⁰⁰¹²

Ending data…………………………

5. Enter the 4 digit code that best describes the major activity of the U. S. reporter listed below?

1

¹⁰⁰¹³

5221 Depository credit intermediation(Banking) 5238 Other financial investment activities and exchanges

5223 Activities related to credit intermediation 5242 Agencies, brokerages, and other insurance related activities

5224 Nondepository credit intermediation 5243 Insurance carriers, except life insurance carriers

5229 Nondepository branches and agencies 5249 Life insurance carriers

5231 Securities and commodity contracts intermediation and brokerage 5252 Funds, trusts, and other financial vehicles

6. What is the primary Employer Identification Number used by the U.S. reporter to file U.S. income or payroll taxes?

-

^{10014 1}

7. Was the U.S. reporter in existence during the entire reporting period?

[ ] Yes – Skip question 8

[ ] No– If purchased by another U.S. financial services provider complete 8 below. Otherwise, complete the report for the time you

were in existence and, in the space at the bottom of this page, explain why you did not exist as a separate company for part of

the period.

¹ Name:

¹ Street:

1 City

2 State:

3 Zip Code:

¹ Contact name:

¹ Telephone Number:

¹⁰⁰¹⁶

^{10015 1}[1] Yes – Enter the name and address of the controlling

U.S. person or entity in the box and please ¹⁰⁰¹⁷

return this form according to the instructions on page 1. ¹⁰⁰¹⁸

¹[2] No – Continue with completion of the form. ¹⁰⁰¹⁹

¹⁰⁰²⁰

Comments:

Part 2
9. Follow the steps in the section below to determine whether you must complete the mandatory tables or whether you are requested to complete the voluntary tables of Schedules A and B on pages 4 and 5.
Step 1 This survey covers transactions in financial services by U.S. financial services providers. Please check a box below to indicate which types of financial services transactions (either sales or purchases), if any, occurred between the U.S. reporter and foreign persons in the reporting period in item 4. Mark all that apply. Complete descriptions are available in Section IV of the General Instructions. Service Type of Service code Brokerage services related to equity transactions . . . . . . . . . . . . . . . . . . . . . . 1 20001 1 Other brokerage services . . . . . . . . . . . . . 2 20002 1 Underwriting and private placement services 3 20003 1 Financial management services . . . . . . . . 4 20004 1 Credit-related services, except credit card services . . . . . . . . . . . . . . . . . . . . . . . . . 5 20005 1 Credit card services . . . . . . . . . . . . . . . . 6 20006 1 Financial advisory and custody services . . 7 20007 1 Securities lending services . . . . . . . . . . . 8 20008 1 Electronic funds transfer services . . . . . . . 9 20009 1 Other financial services . . . . . . . . . . . . . . 10 20010 1		Step 2 Sales of financial services 2 1 Yes 2 No 2 1 Yes 2 No 2 1 Yes 2 No 2 1 Yes 2 No 2 1 Yes 2 No 2 1 Yes 2 No 2 1 Yes 2 No 2 1 Yes 2 No 2 1 Yes 2 No 2 1 Yes 2 No	Step 3 Purchases of financial services 3 1 Yes 2 No 3 1 Yes 2 No 3 1 Yes 2 No 3 1 Yes 2 No 3 1 Yes 2 No 3 1 Yes 2 No 3 1 Yes 2 No 3 1 Yes 2 No 3 1 Yes 2 No 3 1 Yes 2 No
10. Did the U.S. reporter have any transactions, either sales or purchases, in any of the financial services covered by this survey? (Did you place a check next to any of the activities listed in step 1 of question 9?) 20011 1 1 Yes – Report mandatory transactions in Table 1 of the appropriate schedule and voluntary transactions in Table 2 of the appropriate schedule and return pages 1 through 5 according to the instructions on page 1. 2 No – Return pages 1 through 3 according to the instructions on page 1. 11. Did your total sales of financial services marked "Yes" in Step 2 exceed $20 million in the prior fiscal year or are they expected to exceed that amount in your current fiscal year? 20012 1 1 Yes – If "Yes" then reporting on Schedule A, Table 1 is mandatory for each service marked "Yes." 2 No – If "No" then voluntary reporting on Schedule A, Table 2 is requested for each service marked "Yes." 12. Did your total purchases of financial services marked "Yes" in Step 3 exceed $15 million in the prior fiscal year or are they expected to exceed that amount in your current fiscal year? 20013 1 1 Yes – If "Yes" then reporting is mandatory on Schedule B, Table 1 for each service marked "Yes." 2 No – If "No" then voluntary reporting on Schedule B, Table 2 is requested for each service marked "Yes."

FORM BE-185 (11-2011) _{Page 3}

SCHEDULE A — U.S. Reporter’s Sales of Financial Services to Foreign Persons • For each service marked Yes in Step 2 of question 9, reporting is mandatory in Table 1 below. • For additional instructions, see the General Instruction A.1.a. and A.1.b. • Report all currency amounts in thousands of U.S. dollars. Example: If the amount is $1,555,555.00 report as 1, 556. • Round amounts of less than $500.00 to 0. • In the column heading for Tables 1 and 2, enter the Service Code as found in Step 1 of question 9. • Use additional copied sheets or the attached overflow sheets as necessary.
SALES TO	BEA USE ONLY		U.S. Reporter’s Sales of Financial Services to Foreign Persons
			REPORT IN THOUSANDS OF U.S. DOLLARS
			Service code			Service code
			Foreign affiliates (3)	Foreign parent(s) and foreign affiliates of foreign parent(s) (4)	Unaffiliated foreign persons (5)	Foreign affiliates (6)	Foreign parent(s) and foreign affiliates of foreign parent(s) (7)	Unaffiliated foreign persons (8)
	(1) (2)
BEA USE ONLY A1000	1	2	3	4	5	6	7	8
Table 1 – Mandatory data — 1. Australia 002	1 601	2	3	4	5	6	7	8
2. Belgium 003	1 302	2	3	4	5	6	7	8
3. Bermuda 004	1 252	2	3	4	5	6	7	8
4. Canada 005	1 100	2	3	4	5	6	7	8
5. Cayman Islands 006	1 266	2	3	4	5	6	7	8
6. China 007	1 650	2	3	4	5	6	7	8
7. France 008	1 307	2	3	4	5	6	7	8
8. Germany 009	1 308	2	3	4	5	6	7	8
9. Hong Kong 010	1 611	2	3	4	5	6	7	8
10. Ireland 011	1 313	2	3	4	5	6	7	8
11. Italy 012	1 314	2	3	4	5	6	7	8
12. Japan 013	1 614	2	3	4	5	6	7	8
13. Luxembourg 014	1 316	2	3	4	5	6	7	8
14. Netherlands 015	1 319	2	3	4	5	6	7	8
15. Norway 016	1 320	2	3	4	5	6	7	8
16. Singapore 017	1 625	2	3	4	5	6	7	8
17. Sweden 018	1 324	2	3	4	5	6	7	8
18. Switzerland 019	1 325	2	3	4	5	6	7	8
19. United Kingdom 020	1 327	2	3	4	5	6	7	8
Other – Specify country 20. 021	1	2	3	4	5	6	7	8
21. 022	1	2	3	4	5	6	7	8
22. 023	1	2	3	4	5	6	7	8
23. 024	1	2	3	4	5	6	7	8
24. 025	1	2	3	4	5	6	7	8
25. 026	1	2	3	4	5	6	7	8
26. 027	1	2	3	4	5	6	7	8
27. 028	1	2	3	4	5	6	7	8
28. All countries, total 001	1	2	3	4	5	6	7	8
29. Table 2 – Voluntary data – Complete if total sales for all types of transactions are $20 million or less annually. (See A.1.b. of Instructions.) 029	1 709	2	3	4	5	6	7	8
30. If you reported data under service code 10, Other financial services, specify the major type of service (see IV.10 of the General Instructions): 030
031 BEA USE ONLY	1	2	3	4	5	6	7	8

Page 4

FORM BE-185 (11-2011)

SCHEDULE B — U.S. Reporter’s Purchases of Financial Services from Foreign Persons • For each service marked Yes in Step 3 of question 9, reporting is mandatory in Table 1 below. • For additional instructions, see the General Instruction A.1.a. and A.1.b. • Report all currency amounts in thousands of U.S. dollars. Example: If the amount is $1,555,555.00 report as 1, 556. • Round amounts of less than $500.00 to 0. • In the column heading for Tables 1 and 2, enter the Service Code as found in Step 1 of question 9. • Use additional copied sheets or the attached overflow sheets as necessary.
PURCHASES FROM	BEA USE ONLY		U.S. Reporter’s Purchases of Financial Services from Foreign Persons
			REPORT IN THOUSANDS OF U.S. DOLLARS
			Service code			Service code
			Foreign affiliates (3)	Foreign parent(s) and foreign affiliates of foreign parent(s) (4)	Unaffiliated foreign persons (5)	Foreign affiliates (6)	Foreign parent(s) and foreign affiliates of foreign parent(s) (7)	Unaffiliated foreign persons (8)
	(1) (2)
BEA USE ONLY B1000	1	2	3	4	5	6	7	8
Table 1 – Mandatory data — 1. Australia 002	1 601	2	3	4	5	6	7	8
2. Belgium 003	1 302	2	3	4	5	6	7	8
3. Bermuda 004	1 252	2	3	4	5	6	7	8
4. Canada 005	1 100	2	3	4	5	6	7	8
5. Cayman Islands 006	1 266	2	3	4	5	6	7	8
6. China 007	1 650	2	3	4	5	6	7	8
7. France 008	1 307	2	3	4	5	6	7	8
8. Germany 009	1 308	2	3	4	5	6	7	8
9. Hong Kong 010	1 611	2	3	4	5	6	7	8
10. Ireland 011	1 313	2	3	4	5	6	7	8
11. Italy 012	1 314	2	3	4	5	6	7	8
12. Japan 013	1 614	2	3	4	5	6	7	8
13. Luxembourg 014	1 316	2	3	4	5	6	7	8
14. Netherlands 015	1 319	2	3	4	5	6	7	8
15. Norway 016	1 320	2	3	4	5	6	7	8
16. Singapore 017	1 625	2	3	4	5	6	7	8
17. Sweden 018	1 324	2	3	4	5	6	7	8
18. Switzerland 019	1 325	2	3	4	5	6	7	8
19. United Kingdom 020	1 327	2	3	4	5	6	7	8
Other – Specify country 20. 021	1	2	3	4	5	6	7	8
21. 022	1	2	3	4	5	6	7	8
22. 023	1	2	3	4	5	6	7	8
23. 024	1	2	3	4	5	6	7	8
24. 025	1	2	3	4	5	6	7	8
25. 026	1	2	3	4	5	6	7	8
26. 027	1	2	3	4	5	6	7	8
27. 028	1	2	3	4	5	6	7	8
28. All countries, total 001	1	2	3	4	5	6	7	8
29. Table 2 – Voluntary data – Complete if total purchases for all types of transactions are $15 million or less annually. (See A.1.b. of Instructions.) 029	1 709	2	3	4	5	6	7	8
30. If you reported data under transaction code 10, Other financial services, specify the major type of service (see IV.10 of the General Instructions: 030
031 BEA USE ONLY	1	2	3	4	5	6	7	8

FORM BE-185 (11-2011)

Page 5

_{GENERAL INSTRUCTIONS}

Public reporting burden for this BE-185 report is estimated to average

10 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 Chief, Balance of Payments Division, Bureau of Economic Analysis (BE-58), U.S. Department of Commerce, Washington, DC 20230; and to the Office of Management and Budget, Paperwork Reduction Project 0608-0065, Washington, DC 20503.

Purpose – Reports on this form are required to obtain reliable and

up-to-date information on financial services transactions between U.S.

financial services providers and foreign persons. The information will

be used to formulate U.S. international economic policy, and to

analyze the impact of that policy and the policies of foreign countries,

on such international transactions. The data will also be used in

compiling the U.S. international transactions accounts and national

income and product accounts.

Authority – This survey is authorized by the International Investment and Trade in Services Survey Act (P.L. 94-472, 90 Stat. 2059, 22 U.S.C.

3101-3108, as amended), and by Section 5408 of the Omnibus Trade and Competitiveness Act of 1988 (P.L. 100-418, 15 U.S.C. 4908(b)). Regulations for the survey may be found in 15 CFR Part 801. The survey has been approved by the Office of Management and Budget under the Paperwork Reduction Act (44 U.S.C. 3501, et seq).

Penalties – Whoever fails to report may 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. These civil penalties are subject to inflationary adjustments. Those adjustments are found in 15 CFR 6.4. 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. (See 22 U.S.C. 3105.) Notwithstanding the above, a U.S. person is not subject to any penalty for failure to report if a valid Office of Management and Budget (OMB) control number is not displayed on the form. The control number for Form BE-185 (0608-0065) is displayed at the top of page 1.

Confidentiality – The International Investment and Trade in Services Survey Act provides that your report to this Bureau is CONFIDENTIAL and may be used only for analytical and 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.

I. WHO MUST REPORT AND GENERAL COVERAGE A. Who must report

1. Mandatory and voluntary reporting

a. Mandatory reporting – A BE-185 report is required from each U.S. person that:

(1) is a financial services provider or intermediary (see I.B.1. of these Instructions), or whose consolidated U.S. enterprise includes a separately organized subsidiary, or part, that is a financial services provider or intermediary; and

(2)(a) had receipts from foreign persons in all financial services combined (see V. of these Instructions) in excess of

$20,000,000 for the previous fiscal year, or for which receipts are expected to exceed that amount in the current fiscal year.

(2)(b) had payments to foreign persons in all financial services combined in excess of $15,000,000 for the previous fiscal year or for which payments are expected to exceed that amount the current fiscal year.

The $20,000,000 (receipts) and the $15,000,000 (payments) thresholds should be applied to financial services transactions with foreign persons by all parts of the consolidated U.S. enterprise that are financial services providers or intermediaries. Because these thresholds apply separately to sales and purchases, mandatory reporting may apply only to sales, only to purchases, or to both.

Determining whether a U.S. financial services provider or intermediary is subject to mandatory reporting may be based on the judgement of knowledgeable persons in a company who can identify reportable transactions with a reasonable degree of certainty, without conducting a detailed records search.

Complete Parts 1 and 2 of the form and the mandatory tables of the applicable schedule(s). Enter the total amounts of transactions applicable to a particular schedule in the appropriate column(s) on line 27 of the schedule. Distribute these amounts to the foreign country(ies) involved in the transaction(s) on lines 1–26.

b. Voluntary reporting – If your covered sales (see IV. of these Instructions) were $20,000,000 or less, or if your covered purchases were $15,000,000 or less during your previous fiscal year and are expected to be below these amounts for the current fiscal year, you are requested to provide an estimate of the total for the quarterly period covered by this form for each type of service. Provision of this information is voluntary. The estimates may be judgmental. Because these thresholds apply separately to sales and purchases, voluntary reporting may apply only to sales, only to purchases, or to both.

If you elect to file voluntarily, complete the voluntary table(s) of the appropriate schedule(s). You may voluntarily report either, (1) estimated totals by type of service only on line 28 (Table 2)

of Schedule A and/or Schedule B; or (2) totals by type of service and a breakout by country on lines 1–27 (Table 1) in the mandatory table of the appropriate schedule(s).

c. Exemption – The $20,000,000 and $15,000,000 exemption levels for mandatory reporting are based upon total financial services sold to, or purchased from, foreign persons by all parts of the consolidated U.S. enterprise that are financial services providers or intermediaries combined, regardless of the number of subsidiaries or parts of the enterprise filing separate BE-185 forms.

2. Consolidation – A U.S. enterprise may file a single Form BE-185 covering combined (total) financial services transactions (purchases and sales) of all its subsidiaries, and parts, that are financial services providers or intermediaries, or it may file separate reports for its separately organized financial services subsidiaries and parts. However, regardless of the number of subsidiaries or parts of the enterprise filing separate BE-185 forms, the reporting criteria must be applied with reference to the total transactions of the consolidated U.S. enterprise, as described above.

B. General Coverage

1. Definition of financial services provider – The definition

of financial services providers used for this survey is identical

in coverage to Sector 52 — Finance and insurance, and

holding companies from Sector 55 of the North American

Industry Classification System United States, 2007.

For example, companies and/or subsidiaries and other separable parts of companies in the following industries are regarded as financial services providers: depository credit intermediation and related activities (including commercial banking, bank holding companies, financial holding companies, savings institutions, check cashing, and debit card issuing); nondepository credit intermediation (including credit card issuing, sales financing, and consumer lending); securities, commodity contracts, and other financial investments and related activities (including security and commodity futures brokers, dealers, exchanges, traders,

underwriters, investment bankers, and providers of securities custody services); insurance carriers and related activities (including agents, brokers, and services providers); investment advisors and managers and funds, trusts, and other financial vehicles (including mutual funds, pension funds, real estate investment trusts, investors, stock quotation services, etc.).

Filing options for holding companies that own only nonfinancial subsidiaries:

• You may report your purchases of financial services from foreign persons on Form BE-185; or

• You may report such purchases on Forms BE-120 and BE-125, Benchmark and Quarterly Surveys of Transactions in Selected Services and Intangible Assets with Foreign Persons.

In either case, sales of financial services to foreign persons must be reported on Form BE-185 if they are expected to exceed $20 million in the current fiscal year or exceeded that amount in the previous fiscal year.

_{GENERAL INSTRUCTIONS – Continued}

2. Clarification of general coverage, including special situations

a. Report purchases or sales in the periods when they occur or are charged (that is, in the period when the provider of the service recognizes or performs the services), whether expensed by the purchaser of the service in that accounting period, amortized over several accounting periods, or included in expenses in a subsequent accounting period. For example, report payments of credit-related fees (and payments of securities brokerage commissions) in the period when credit related (securities brokerage) services are charged, whether or not the charge for the service is included in the purchaser’s expenses for that particular accounting period. See IV. of these Instructions for an explanation of what measures should be applied in determining whether you are subject to the BE-185 survey’s mandatory reporting requirements for a given type of service.

b. Report covered transactions regardless of whether the service was performed in the United States or abroad. Please note that the reporting requirements are determined by whom the transactions are with and not by where the services are performed or the location of the buyer and seller at the time of the transaction. Thus, reportable transactions may include those conducted over the Internet or other networks (for example, brokerage or financial advisory services sold to foreign persons over the Internet).

c. When a sale or purchase consists of services that are commingled or bundled (i.e., the different types of services are not separately billed), you should unbundle the transaction whenever possible. When the transaction cannot be unbundled, it should be classified based upon whichever service accounts for the largest share of its value. However, do not unbundle the transaction if the services are billed together because they are integral parts of the same transaction (for example, if the fee for financial management services includes payment for custody and other services that are regarded as integral parts of financial management services).

II. DEFINITIONS

A. Services mean economic activities whose outputs are other than tangible goods. This term includes, but is not limited to, banking, other financial services, insurance, transportation, communications and data processing, retail and wholesale trade, advertising, accounting, construction, design, engineering, management, consulting, real estate, professional services, entertainment, education, and health care.

B. Financial services include trading, issuing, dealing, underwriting, lending, custody, etc., of financial instruments; financial advisory or management services; credit card services; credit-related services (including establishing, maintaining, or arranging credits, letters of credit, lines of credit, mortgages, etc.); financial rating services; electronic funds transfer services; insurance services; etc. These services typically are performed by firms classified in Sector 52 – Finance and Insurance and holding companies from Sector 55 of the North American Industry Classification System United States, 2007 (see I.B.1.). Some types of financial services are not covered on this survey. See IV. of the Instructions for a list of financial services that are covered, and see V. of the Instructions for a list of financial services that are not covered on this survey.

C. U.S. reporter means a U.S. person filing a report in this survey.

On Form BE-185, the U.S. Reporter may be either the consolidated

U.S. enterprise or one or more financial services subsidiary or part of a consolidated U.S. enterprise reporting separately.

D. Consolidated U.S. enterprise means (i) a U.S. financial services provider, (ii) any U.S. corporation, proceeding up the financial services provider’s ownership chain, that owns more than 50 percent of the voting securities of the corporation below it, and (iii) any U.S. corporation, proceeding down the

ownership chain(s) of each of these corporations, whose voting securities are more than 50 percent owned by the U.S. corporation above it.

E. United States, when used in a geographic sense, means the several States, the District of Columbia, the Commonwealth of Puerto Rico, and all territories and possessions of the United States.

F. Foreign, when used in a geographic sense, means that which is situated outside the United States or which belongs to or is characteristic of a country other than the United States.

G. Person means any individual, branch, partnership, associated group, association, estate, trust, corporation, or other organization (whether or not organized under the laws of any State), and any government (including a foreign government, the United States Government, a State or local government, and any agency, corporation, financial institution, or other entity or instrumentality thereof, including a government sponsored agency).

1. United States person means any person resident in the United States or subject to the jurisdiction of the United States.

2. Foreign person means any person resident outside the United States or subject to the jurisdiction of a country other than the United States.

H. Unaffiliated foreign person means, with respect to a given U.S. person, any foreign person that is not an affiliated foreign person as defined in paragraph I. below.

I. Affiliated foreign person means with respect to a given U.S. person, (i) a foreign affiliate of which the U.S. person is the U.S. parent, or (ii) the foreign parent or other member of the affiliated foreign group of which the U.S. person is a U.S. affiliate.

J. Affiliate means a business enterprise located in one country that is directly or indirectly owned or controlled by a person of another country to the extent of 10 percent or more of its voting stock for an incorporated business or an equivalent interest for an unincorporated business, including a branch.

1. Foreign affiliate means an affiliate located outside the

United States in which a U.S. person has direct investment.

2. U.S. affiliate means an affiliate located in the United States in which a foreign person has direct investment.

3. Foreign affiliate of a foreign parent means, with reference to a given U.S. affiliate, any member of the affiliated foreign group owning the U.S. affiliate that is not a foreign parent of the U.S. affiliate.

K. Business enterprise means any organization, association, branch, or venture which exists for profitmaking purposes or to otherwise secure economic advantage, and any ownership of any real estate. (A business enterprise is a "person" within the definition in paragraph G. above.)

L. Direct investment means the ownership or control, directly or indirectly, by one person of 10 percent or more of the voting stock of an incorporated business enterprise or an equivalent interest in an unincorporated business enterprise.

M. Parent means a person of one country who, directly or indirectly, owns or controls 10 percent or more of the voting securities of an incorporated business enterprise, or an equivalent ownership interest in an unincorporated business enterprise, that is located outside the country.

1. U.S. parent means the U.S. person that has direct investment in a foreign business enterprise, including a branch.

2. Foreign parent means the first person outside the United States that has direct investment in a U.S. business enterprise, including a branch.

N. Affiliated foreign group means (i) the foreign parent, (ii) any foreign person, proceeding up the foreign parent’s ownership chain, that owns more than 50 percent of the person below it up to and including that person which is not owned more than 50 percent by another foreign person, and (iii) any foreign person, proceeding down the ownership chain(s) of each of these members, that is owned more than 50 percent by the person above it.

O. Country means, for purposes of this survey, the country of location of the foreign person with whom a transaction has occurred.

III. OTHER INSTRUCTIONS

A. Differentiating between U.S. and foreign persons

In II.G.2. of these Instructions, a "foreign person" is defined as any person resident outside the United States or subject to the juris- diction of a country other than the United States. Persons that reside or expect to reside for 1 year or more in a foreign country are considered to be foreign persons. International organizations are considered to be foreign persons whether they are based in the United States (such as the International Monetary Fund, Inter-American Development Bank, United Nations, World Bank, and the Organization of American States) or abroad.

Use the following procedure to identify financial services transactions with foreign persons:

1. Billing records or mailing address information to identify the country of the foreign person(s) – report receipts and payments with a given foreign country, or international organization, if the billing records or mailing address identify that foreign country as the location of the foreign person that was a party to the transaction.

2. IRS Form W-8, Certificate of Foreign Status filed by foreign persons, and IRS Form W-9, Request for

Taxpayer Identification Number and Certification (filed by

U.S. persons).

3. Any other available information on residency of persons with whom you have sold or purchased financial services.

NOTE: Steps 2 and 3 above may be necessary when foreign customers provide billing addresses of U.S. agents or other locations of convenience in the United States.

B. Who must report a transaction when an intermediary is involved

Financial services transactions between a U.S. person and a foreign person are frequently arranged by, billed through, or otherwise facilitated by, a financial services provider or intermediary. The intermediary may be U.S. or foreign, and may be affiliated or unaffiliated with the U.S., or the foreign, person. The U.S. financial services provider or intermediary that directly deals with a foreign person, and not the U.S. customer of the intermediary, is typically responsible for reporting the transaction on this survey.

Use the following guidelines to determine who should report data on payments of brokerage fees and commissions (service codes 1 and 2) in cases where more than one U.S. financial services provider is involved in or knowledgeable about the transaction.

• Where a U.S. broker is involved in the transaction, the broker should report the data on payments of brokerage commissions.

• If a U.S. broker is not involved, a U.S. financial manager, such as a fund or investment manager, involved in the transaction should report the data.

• Where neither a U.S. broker nor a U.S. manager is involved in the transaction, a U.S. custodian should report; this would be the case, for example, where the principal uses a foreign (rather than a U.S.) financial manager, but a U.S. custodian. (In this case, the custodian may wish to contact the principal to determine which of its financial managers are foreign persons.)

• If the custodian does not have or cannot obtain the information needed to report, then the U.S. principal, or its paying agent, should report the data; the U.S. principal must make the determination of whether it or its paying agent is responsible for reporting.

Respondents may deviate from these guidelines by agreement among themselves. Please confer with one another to assure that the data reported on payments of brokerage commissions are neither omitted from all BE-185 reports, resulting in undercounting of data, nor reported on more than one BE-185 report, resulting in duplication.

C. Distinguishing between affiliated and unaffiliated transactions

For purposes of reporting on this survey, it is necessary to distinguish between transactions between affiliated U.S. and foreign persons, and transactions between unaffiliated U.S. and foreign persons. An unaffiliated foreign person is a foreign person that is neither the foreign affiliate nor the foreign parent (or other member of the affiliated foreign group) of the consolidated U.S. enterprise filing Form BE-185. (See II.H., I., J., M., and N. in these Instructions.)

Transactions with unaffiliated foreign persons by or through a foreign activity of a U.S. person that is not a foreign affiliate of the U.S. person are deemed to be direct transactions of the U.S. person. Report such direct transactions in this survey.

If a U.S. person’s foreign activity or operation is incorporated abroad, it is a foreign affiliate.

If a U.S. person’s foreign activity or operation is NOT incorporated abroad, its status is based on the weight of the evidence when the following factors are considered.

An unincorporated foreign activity or operation generally WOULD NOT be considered a foreign affiliate if it:

1. conducts business abroad only for the U.S. person’s account and not for its own account;

2. has no separate financial statements (including an income statement and balance sheet);

3. receives funds to cover its expenses only from the

U.S. person;

4. is not subject to foreign income taxes; and

5. has limited physical assets, or employees, permanently located abroad.

Criteria for determining which U.S. activities do or do not constitute a U.S. affiliate of a foreign person are parallel to those listed above.

This survey covers U.S. persons’ direct transactions, both sales and purchases, with affiliated and unaffiliated foreign persons.

Examples of affiliated transactions are:

1. A transaction between a U.S. person (U.S. parent) and its foreign affiliate.

2. A transaction between a U.S. person (U.S. affiliate) and its foreign parent(s) or member(s) of the affiliated foreign group(s).

Examples of unaffiliated transactions are:

1. A transaction between a U.S. person and an unaffiliated foreign person.

2. A transaction between one U.S. person and another U.S. person’s foreign affiliate. Such a transaction is reportable by the first U.S. person.

Examples of transactions that are not reportable are:

1. A transaction between a U.S. affiliate of a foreign parent and another U.S. person.

2. A transaction between a U.S. parent’s foreign affiliate and another foreign person.

Under the Treasury International Capital reporting system, the Department of the Treasury conducts mandatory surveys on the international financial position of the United States and on movements of portfolio investment capital between the United States and foreign countries that may give rise to financial services transactions. Inquiries about these surveys should be directed to the Federal Reserve Bank of New York (as fiscal agent for the Treasury Department) at (212) 720–6357.

IV. SERVICES COVERED

GENERAL INSTRUCTIONS – Continued

Where you are a syndicate member other than the lead underwriter, report on Schedule A selling concessions received

This survey covers receipts (Schedule A of Form BE-185) and payments (Schedule B) of fees, commissions, and other charges for the following types of financial services:

1. Brokerage services related to equity transactions – Report on Schedule A your receipts of commissions and fees (inclusive of taxes and stamp duties) directly from foreign customers for executing orders to purchase or sell securities. Report on Schedule B your payments of commissions and fees directly to foreign brokers for executing your or your customers’ equities orders. Include brokerage transactions with foreign persons conducted over the Internet and Electronic-communications networks.

Do not report income where you were a dealer or other principal who was at risk of incurring a loss on the financial instruments rather than acting solely as the broker. For example, exclude income from marking positions to market and inherent earnings from dealer markups on buy and sell transactions (i.e., bid/ask price spreads in dealing in securities).

2. Other brokerage services – Report on Schedule A your receipts of commissions and fees (inclusive of taxes and stamp duties) directly from foreign customers for executing orders to purchase or sell options, futures, and other financial instruments. Also include fees and commissions on brokering foreign currencies. Report on Schedule B your payments of commissions and fees directly to foreign brokers for executing your, or your customers’ orders related to options, futures or other financial instruments. Include brokerage transactions with foreign persons conducted over the Internet and Electronic-communications networks.

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

Do not report income where you were a dealer or other principal who was at risk of incurring a loss on the financial instruments rather than acting solely as the broker. For example, exclude income from marking positions to market and inherent earnings from dealer markups on buy and sell transactions (i.e., bid/ask price spreads in dealing in bonds, foreign currencies, and other financial instruments).

Report brokerage commissions for arranging a joint venture in service number 10, Other financial services. Report multi-currency conversion fees of credit card companies in service number 6, Credit card services.

Do not report fees for commodity or merchandise brokerage services, real estate brokerages, and business services brokerage because they are not considered to be financial services (as opposed to fees for purchasing or selling commodity futures and other financial instruments that are reportable on this survey).

3. Underwriting and private placement services – Report in underwriting services your earnings from buying and reselling an entire or substantial portion of newly issued securities. Report on Schedule A as negative receipts your losses from purchasing securities from a foreign person (issuer or lead underwriter) and reselling them at a lower price. (This is the only financial service category where negative amounts may be reported.)

Also report fees you received from an issuer of securities for privately placing its securities, or fees that you paid to a foreign person who privately placed your securities, including fees on dealer-placed commercial paper. Do not report earnings from buying and selling (i.e., trading) commercial paper or other securities for your own account, because they are not considered to be financial services.

Where you are lead underwriter, report separately your receipts of underwriting fees and payments of selling concessions and other expenses. Report on Schedule A your underwriting fees, before deduction of selling concessions paid to other members of the syndicate, according to the country of the person (issuer) from whom you purchased the securities. Report on Schedule B your selling concessions and reimbursements for expenses paid by you to foreign members of the syndicate based upon the country(ies) of the foreign syndicate members receiving these sums.

by you based upon the country of the lead underwriter.

Report payments of underwriting fees (on Schedule B) by an issuer of securities as;

The estimated gross proceeds to the foreign lead underwriter from the sale to the public of the securities – base this estimate on the number of units of securities sold times the per unit public offer price

Minus

The net proceeds received by the issuer from the foreign lead underwriter.

Classify these payments according to the country of the foreign lead underwriter.

Report fees or commissions received by, or paid to, intermediaries that arrange the sale of securities (including mutual funds shares) they do not themselves own as brokerage services (under service number 1) rather than as underwriting services.

4. Financial management services – Report services in which the provider of the service has the authority to direct the use or investment of funds or other assets. Report fee income from (to) foreign persons for managing or administering financial portfolios, such as cash, securities, futures, and other financial instruments or assets, if you (they) have this authority. Report

the fees under service number 7, Financial advisory and custody services, if a U.S. or foreign person has input into the decision- making process but does not have this authority. Report these fees whether or not the assets are in the custody of the manager or in the custody of another U.S. or foreign person whom the manager directs. Report fees from actively managed accounts (where research and market timing skills are also provided) and fees from passively managed, or indexed, accounts.

U.S. persons (including trustees and fiduciaries with management authority) should report on Schedule A their fees from managing foreign commodity pools, mutual funds, hedge funds, trusts (including trusts containing mortgages), etc., (which are considered foreign persons). Do not report fees from managing U.S. mutual funds, hedge funds, trusts (including trusts containing mortgages), etc., (which are considered U.S. persons) unless the management fee is charged directly to a foreign investor, owner, beneficiary, maker, etc., of the U.S. mutual fund, hedge fund, or trust rather than charged to the U.S. mutual fund, etc., itself.

Report under service number 7, Financial advisory and custody services, receipts from and payments to foreign persons (including foreign-based custodians or subcustodians) for managing the custody or safekeeping of securities.

Foreign participation in U.S. future markets frequently occurs indirectly, by foreign persons investing directly in a foreign commodity pool that, in turn, invests directly in the U.S. futures market. Foreign commodity pools may be organized by U.S. commodity pool operators (CPO’s), such as U.S. brokerage institutions. U.S. CPO’s report on Schedule A fees from managing foreign commodity pools, including additional management fees received based upon positive returns. Exclude gains and losses to principal amounts you have invested in the pool; in this case,

your earnings are considered to be capital gains, which are not covered on Schedules A and B. (Similar guidelines pertain to the earnings of U.S. persons who manage foreign hedge funds; i.e., report management fees including additional fees based on positive returns, but do not report gains or losses to principal amounts invested in the funds.)

Do not report receipts (payments) of your foreign affiliates from (to) foreign persons. For example, where your foreign affiliate manages foreign assets, do not report the management fee paid by foreign clients to your foreign affiliate because the fee was not received by the U.S. reporter from a foreign person. (See III. of the Instructions for a discussion of foreign activities of a U.S. person that constitute a foreign affiliate.) Similarly, do not report fees paid by you to, or received by you from, a U.S. affiliate of a foreign person.

Do not report funding for foreign sales promotion and representative offices in this survey. Report such funding on Form BE-120 or BE-125.

5. Credit-related services, except card services – Report fees received from or paid to foreign persons, including fees paid directly and fees that are withheld or deducted from the proceeds for:

• Credit-related or lending-related services, such as fees for renegotiating debt terms and fees for establishing/ originating, maintaining, accepting or arranging standby letters of credit

• Commercial and similar letters of credit

• Letters of indemnity

• ^{Lines of credit}

• Participations in acceptances

• Mortgages

• ^{Credit facilities}

• Reimbursement commissions for honoring import letters of credit (ILC’s), and of discrepancy fees for financial services provided when goods imported under ILC’s do not fully meet specifications

• ^{Factoring services}

• ^{Issuing financial guarantees and loan commitments (to make} or purchase loans)

• Arranging or entering into financial lease contracts

• Credit-related services received by, or paid to, note issuance facilities (NIF’s)

Do not report underwriting fees on notes issued by NIF’s (these should be reported under service number 3, underwriting services). Also, do not report interest received or paid, including discounts and premiums on notes purchased or sold.

If you are a member of a loan syndicate, or of loan participations other than syndicates, report fees received and paid for organizing, managing, or participating in the operation. Do not report the sale of assets (i.e., of parts or shares in the syndicated loan), because these are not financial services. Where you have collected a fee from a foreign person on a loan syndication and passed through a portion of the fee to foreign syndicate members, report the total

fee you received on Schedule A and report the portion of the fee you passed through on Schedule B. Borrowers under loan syndicates or loan participations other than syndicates should report payments of fees according to the country of the lead manager of the syndicate.

Report payments of credit-related fees in the accounting period in which the fee is assessed by the provider of credit-related services, whether included in expenses for that particular accounting period or amortized over several accounting periods.

If compensating balances are reflected in the cost of credit-related services, report the (net) amount received or paid for credit-related services after credit for the value of the compensating balances. Do not report the value of the compensating balance to the bank (in

the form of foregone interest expense). If the bank returns some portion of its savings to its customers in the form of a credit against other financial services provided, the amount to report for the other financial services provided should be the reduced charge after consideration of this credit.

6. Credit card service – Report all cross-border receipts and payments for credit card services, whether paid separately or in the form of a discount from face or par value.

U.S. credit card companies must report specified transactions in which they themselves engage with foreign persons, as well as specified transactions of their independent issuers or acquirers with foreign persons. To avoid duplication, their independent credit card issuers and acquirers are exempt from reporting data on these credit card services.

Listed below are the major types of credit card services sold to or purchased from foreign persons. The credit card company must report separately total receipts and payments through the system it controls or monitors. Total receipts (or total payments) of credit card services are the sum of receipts (or payments) from all of these services combined.

• Transaction and service fees received from or paid to foreign acquirers and issuers

• Interchange received from foreign acquirers or paid to foreign issuers

• Discount (including interchange and overhead assessments, reimbursements for telecommunication services, etc.) received from or paid to foreign acquirers and issuers

• Payments to foreign issuers, acquirers, or merchants under guarantees to protect them from losses from a default in the processing network

• Fees you received from foreign issuers for credit authorization services

• Fees you received from foreign issuers for listing lost or stolen credit card numbers in warning bulletins or on electronic files

• Resignation assessments or membership fees received from foreign issuers and acquirers

• Multi-currency conversion fees received from foreign issuers or paid to foreign acquirers, processing centers, or issuers

Independent issuers, acquirers, and processors must report credit card services that are conducted outside the system controlled or monitored by the credit card companies. Such transactions may include annual dues and other fees received by issuers from cardholders, payments to processors by independent issuers and acquirers, and any interchange reimbursements that do not go through the credit card system.

Do not report receipts or payments for credit card enhancements, such as travel insurance, extended warranties, and discounts on tour packages or other purchases.

7. Financial advisory and custody services – Report receipts from and payments to foreign persons (including foreign-based custodians or subcustodians) for managing the custody or safekeeping of securities. Include the following:

• Financial advisory services on mergers and acquisitions

• Investment newsletters or investment advice

• Commodity trading advisory services

• Proxy voting advisory services

• Custody services (including payments and settlements services such as mortgage servicing services)

• Other advisory and custody services provided by U.S. or foreign persons who have no discretion, or who have very limited discretion, to act independently from instructions provided by the investor or another principal

Include services with foreign persons conducted over the Internet. Exclude services where you are at risk of incurring a loss, such as underwriting services (service number 3).

U.S. issuers of American Depositary Receipts (ADR’s) and American Depositary Shares (ADS’s) – Report on Schedule B your payments to foreign correspondent institutions for holding the securities backing the ADR’s and ADS’s. U.S. issuers of ADS’s should also report, on Schedule A, any receipts of sponsorship fees from foreign persons.

Do not report fees received from or paid to a U.S. subsidiary (or U.S. affiliate) of a foreign person, because, under balance of payments conventions, these are considered U.S., not foreign, persons.

_{GENERAL INSTRUCTIONS – Continued}

Where you do have complete (or substantially complete) discretion to act independently from instructions provided by investors or other principals, report your receipts under service number 4, Financial management services. Where you are an investor or principal, and a foreign person has complete (or substantially complete) discretion to act independently on your behalf, report your payments under service number 4.

8. Securities lending services – U.S. securities lenders and borrowers, and their agents, should report amounts received directly from, or paid directly to, foreign persons, for lending or borrowing securities. Report fees received by or paid to principals or agents for arranging loan terms and conditions, monitoring the value of collateral, providing guarantees against default, and providing other securities lending services. Report rebates received or paid on "borrow versus cash transactions."

Do not report amounts received from, or paid to, foreign persons by a U.S. or foreign agent upon the default of a customer, because such payments are not considered to be for financial services. Do not report interest under repurchase or reverse repurchase agreements, because interest is not reportable (although, as mentioned, rebates are reportable) on this form.

9. Electronic funds transfer services – Report fees for the electronic funds transfers of money or financial assets received directly from, or paid directly to, foreign persons. Include payments to SWIFT, in Belgium.

10. Other financial services (Specify primary type(s) on line 29 of the appropriate schedule.) – Report the total amount of fees

you received from or paid to foreign persons for all other financial services combined. Report the type(s) of service(s) accounting for the largest share of the data being reported on line 29 provided at the bottom of the schedules. Examples of services that may be reported under this category include:

• Asset pricing services

• Security exchange listing fees

• Demand deposit fees

• Securities rating services

• Check processing fees

• Mutual fund exit fees, load charges 12b–1 service fees, and hedge fund exit fees

• Security redemption or transfer services

• ATM network services

• Securities or futures clearing and settling services

• Brokerage services not covered above, such as for arranging joint ventures

Do not report real estate brokerage fees (real estate services), business brokerage fees (business services), and commodity or merchandise brokerage fees (wholesale or retail trade services), because these are not considered financial services.

Note that some types of financial services are not covered on this form. See V. of the Instructions for a list of types of financial services not to be reported.

V. TYPES OF FINANCIAL SERVICES EXCLUDED FROM COVERAGE

Do not report the following types of financial services on this survey:

A. Stock quotation and financial information services – These are instead covered by Form BE-120 or BE-125, under data base and other information services.

B. Insurance premiums and losses, and commissions on insurance – These are covered on other BEA forms. (See BEA’s web site www.bea.gov/bea/surveys for information on whom to call regarding these forms.) Charges at the individual policy level also are not covered.

C. Annuity purchases and payments to annuitants – Annuity purchases and payments to annuitants are not covered. Also, charges at the individual policy level, including insurance company fees on variable annuities, are not covered.

D. Pension fund contributions and benefits – Pension fund contributions and pension benefits are not covered. However, U.S. pension funds may engage in other financial services transactions that are reportable on this form, including payments of brokerage commissions and fees for investment management or financial advisory services to foreign persons.

E. Interest and dividend receipts and payments – Under balance of payments conventions, interest and dividends are considered to be investment income rather than income from services, and are therefore not covered by this survey.

F. Premiums and other proceeds from writing (selling) options, forwards, futures, and swaps – Premiums from writing options, and fees and other proceeds from writing forwards, futures, and swaps are not covered. (However, explicit brokerage commissions on transactions in these financial instruments are covered under service number 2, Other brokerage services.)

G. Earnings of principals from buying and selling (including dealing, trading, holding, or arbitrage) of financial instruments, except foreign currency exchange transactions – Under balance of payments conventions, these types of earnings are considered to be "capital gains" (i.e., earnings that are not from current production) rather than payments for financial services, and are therefore not covered. However, underwriting is considered to be a financial service, and is covered under service number 3.

H. Foreign currency exchange transactions – Bid/ask price spreads and trading profits on currency exchange transactions are not covered. However, explicit commissions paid to currency exchange brokers are covered under service

number 2, Other brokerage services.

I. Bond transactions – Bid/ask price spreads and trading profits on bond transactions are not covered. However, explicit commissions paid to bond brokers are covered under service number 2, Other brokerage services.

VI. REPORTING PROCEDURES

A. Due date – A completed form is due within 45 days, after the close of each fiscal year quarter, except the final quarter of the fiscal or calendar year, when the report is due within 90 days after the close of the quarter.

B. Fiscal year – For the purposes of this report your current fiscal year is your fiscal year that ends in the calendar year 2012.

Your previous fiscal year is the fiscal year that ended in calendar year 2011.

C. Extension – A request for an extension should be submitted via email to [email protected] at least 15 days before the due date. BEA will provide a written response to such a request.

D. Assistance and additional copies of the forms – Phone (202) 606–5588 between 8:30 a.m. and 5:00 p.m., eastern time for assistance. Copies of our forms are also available on BEA’s web site: www.bea.gov/bea/surveys/iussurv.htm.

E. Original and file copies – File a single original copy of each form.

Please use the copy with the address label if such a labeled copy

has been provided. Companies that elect to file separate reports for

their separately organized financial services subsidiaries or parts

must file a separate original copy of the form for each separate

subsidiary or part. In addition, retain a copy of each report in your

files to facilitate resolution of problems; these copies should be

retained by the U.S. Reporter for a period of not less than three

years beyond the original due date.

F. Where to send the report – Send reports filed by mail through the U.S. Postal Service to:

U.S. Department of Commerce Bureau of Economic Analysis BE-50(SSB)

Washington, DC 20230

Send reports filed by direct private express delivery to: U.S. Department of Commerce

Bureau of Economic Analysis

BE-50(SSB)

Shipping and Receiving Section M-100

1441 L Street, NW

Washington, DC 20005

Fax reports to: (202) 606-5318

To file a report electronically see our web site at www.bea.gov/efile for details.

Send via email at [email protected]. – Note: Electronic mail is not inherently confidential. We will treat information we receive as confidential but your email is not necessarily secure against interception by a third party.

G. Estimates – If actual figures are not available, supply estimates and label them as such. When data items cannot be fully subdivided as required, report totals and an estimated breakdown of the totals.

_{SUMMARY OF INDUSTRY CLASSIFICATIONS}

AGRICULTURE, FORESTRY, FISHING, AND HUNTING

1110 Crop production

1120 Animal production

1130 Forestry and logging

1140 Fishing, hunting, and trapping

1150 Support activities for agriculture and forestry

MINING, QUARRYING, AND OIL AND GAS EXTRACTION

2111 Oil and gas extraction

2121 Coal

2123 Nonmetallic minerals

2124 Iron ores

2125 Gold and silver ores

2126 Copper, nickel, lead, and zinc ores

2127 Other metal ores

2132 Support activities for oil and gas operations

2133 Support activities for mining, except for oil and gas operations

UTILITIES

2211 Electric power generation, transmission, and distribution

2212 Natural gas distribution

2213 Water, sewage, and other systems

CONSTRUCTION

2360 Construction of buildings

2370 Heavy and civil engineering construction

2380 Specialty trade contractors

MANUFACTURING

3111 Animal foods

3112 Grain and oilseed milling

3113 Sugar and confectionery products

3114 Fruit and vegetable preserving and specialty foods

3115 Dairy products

3116 Meat products

3117 Seafood product preparation and packaging

3118 Bakeries and tortillas

3119 Other food products

3121 Beverages

3122 Tobacco

3130 Textile mills

3140 Textile product mills

3150 Apparel

3160 Leather and allied products

3210 Wood products

3221 Pulp, paper, and paperboard mills

3222 Converted paper products

3231 Printing and related support activities

3242 Integrated petroleum refining and extraction

3243 Petroleum refining without extraction

3244 Asphalt and other petroleum and coal products

3251 Basic chemicals

3252 Resins, synthetic rubbers, and artificial and synthetic fibers and filaments

3253 Pesticides, fertilizers, and other agricultural chemicals

3254 Pharmaceuticals and medicines

3255 Paints, coatings, and adhesives

3256 Soap, cleaning compounds, and toilet preparations

3259 Other chemical products and preparations

3261 Plastics products

3262 Rubber products

3271 Clay products and refractories

3272 Glass and glass products

3273 Cement and concrete products

3274 Lime and gypsum products

3279 Other nonmetallic mineral products

3311 Iron and steel mills and ferroalloys

3312 Steel products from purchased steel

3313 Alumina and aluminum production and processing

3314 Nonferrous metal (except aluminum)

production and processing

3315 Foundries

3321 Forging and stamping

3322 Cutlery and handtools

3323 Architectural and structural metals

3324 Boilers, tanks, and shipping containers

3325 Hardware

3326 Spring and wire products

3327 Machine shops; turned products; and screws, nuts, and bolts

3328 Coating, engraving, heat treating, and allied activities

3329 Other fabricated metal products

3331 Agriculture, construction, and mining machinery

3332 Industrial machinery

3333 Commercial and service industry machinery

3334 Ventilation, heating, air-conditioning, and commercial refrigeration equipment

3335 Metalworking machinery

3336 Engines, turbines, and power transmission equipment

3339 Other general purpose machinery

3341 Computer and peripheral equipment

3342 Communications equipment

3343 Audio and video equipment

3344 Semiconductors and other electronic components

3345 Navigational, measuring, electromedical, and control instruments

3346 Manufacturing and reproducing magnetic and optical media

3351 Electric lighting equipment

3352 Household appliances

3353 Electrical equipment

3359 Other electrical equipment and components

3361 Motor vehicles

3362 Motor vehicle bodies and trailers

3363 Motor vehicle parts

3364 Aerospace products and parts

3365 Railroad rolling stock

3366 Ship and boat building

3369 Other transportation equipment

3370 Furniture and related products

3391 Medical equipment and supplies

3399 Other miscellaneous manufacturing

WHOLESALE TRADE

MERCHANT WHOLESALERS, DURABLE GOODS

4231 Motor vehicles and motor vehicle parts and supplies merchant wholesalers

4232 Furniture and home furnishing merchant wholesalers

4233 Lumber and other construction materials merchant wholesalers

4234 Professional and commercial equipment and supplies merchant wholesalers

4235 Metal and mineral (except petroleum) merchant wholesalers

4236 Electrical and electronic goods merchant wholesalers

4237 Hardware, and plumbing and heating equipment and supplies merchant wholesalers

4238 Machinery, equipment, and supplies merchant wholesalers

4239 Miscellaneous durable goods merchant wholesalers

MERCHANT WHOLESALERS, NONDURABLE GOODS

4241 Paper and paper product merchant wholesalers

4242 Drugs and druggists’ sundries

merchant wholesalers

4243 Apparel, piece goods, and notions merchant wholesalers

4244 Grocery and related product merchant wholesalers

4245 Farm product raw material merchant wholesalers

4246 Chemical and allied products merchant wholesalers

4247 Petroleum and petroleum products merchant wholesalers

4248 Beer, wine, and distilled alcoholic beverage merchant wholesalers

4249 Miscellaneous nondurable goods merchant wholesalers

ELECTRONIC MARKETS AND AGENTS AND BROKERS

4251 Wholesale electronic markets and agents and brokers

RETAIL TRADE

4410 Motor vehicle and parts dealers

4420 Furniture and home furnishings stores

4431 Electronics and appliance stores

4440 Building material and garden equipment and supplies dealers

4450 Food and beverage stores

4461 Health and personal care stores

4471 Gasoline stations

4480 Clothing and clothing accessories stores

4510 Sporting goods, hobby, book, and music stores

4520 General merchandise stores

_{SUMMARY OF INDUSTRY CLASSIFICATIONS – Continued}

4530 Miscellaneous store retailers

4540 Nonstore retailers

TRANSPORTATION AND WAREHOUSING

4810 Air transportation

4821 Rail transportation

4833 Petroleum tanker operations

4839 Other water transportation

4840 Truck transportation

4850 Transit and ground passenger transportation

4863 Pipeline transportation of crude oil, refined petroleum products, and natural gas

4868 Other pipeline transportation

4870 Scenic and sightseeing

transportation

4880 Support activities for transportation

4920 Couriers and messengers

4932 Petroleum storage for hire

4939 Other warehousing and storage

INFORMATION

5111 Newspaper, periodical, book, and directory publishers

5112 Software publishers

5121 Motion picture and video industries

5122 Sound recording industries

5151 Radio and television broadcasting

5152 Cable and other subscription programming

5171 Wired telecommunications carriers

5172 Wireless telecommunications carriers

(except satellite)

5174 Satellite telecommunications

5179 Other telecommunications

5182 Data processing, hosting, and related services

5191 Other information services

FINANCE AND INSURANCE

5221 Depository credit intermediation

(Banking)

5223 Activities related to credit intermediation

5224 Nondepository credit intermediation

5229 Nondepository branches and agencies

5231 Securities and commodity contracts intermediation and brokerage

5238 Other financial investment activities and exchanges

5242 Agencies, brokerages, and other insurance related activities

5243 Insurance carriers, except life insurance carriers

5249 Life insurance carriers

5252 Funds, trusts, and other financial vehicles

REAL ESTATE AND RENTAL AND LEASING

5310 Real estate

5321 Automotive equipment rental and leasing

5329 Other rental and leasing services

5331 Lessors of nonfinancial intangible assets (except copyrighted works)

PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES

5411 Legal services

5412 Accounting, tax preparation, bookkeeping, and payroll services

5413 Architectural, engineering, and related services

5414 Specialized design services

5415 Computer systems design and related services

5416 Management, scientific, and technical consulting services

5417 Scientific research and development services

5418 Advertising, public relations, and related services

5419 Other professional, scientific, and technical services

MANAGEMENT OF COMPANIES AND ENTERPRISES

5512 Holding companies, except bankholding companies

5513 Corporate, subsidiary, and regional management offices

ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES

5611 Office administrative services

5612 Facilities support services

5613 Employment services

5614 Business support services

5615 Travel arrangement and reservation services

5616 Investigation and security services

5617 Services to buildings and dwellings

5619 Other support services

5620 Waste management and remediation services

EDUCATIONAL SERVICES

6110 Educational services

HEALTH CARE AND SOCIAL ASSISTANCE

6210 Ambulatory health care services

6220 Hospitals

6230 Nursing and residential care facilities

6240 Social assistance services

ARTS, ENTERTAINMENT, AND RECREATION

7110 Performing arts, spectator sports, and related industries

7121 Museums, historical sites, and similar institutions

7130 Amusement, gambling, and recreation industries

ACCOMMODATION AND FOOD SERVICES

7210 Accommodation

7220 Food services and drinking places

OTHER SERVICES

8110 Repair and maintenance

8120 Personal and laundry services

8130 Religious, grantmaking, civic, professional, and similar organizations

PUBLIC ADMINISTRATION

9200 Public administration