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BE-10B
OMB No. 0608-0053: Approval Expires 12/31/2017
(REV. 12/2013)
2014 ANNUAL SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL
BE-10B (Report for Foreign Affiliate)
Mail reports to:
B
Affiliate ID Number
Electronic Filing: Go to www.bea.gov/efile for details
U.S. Department of Commerce
Bureau of Economic Analysis, BE-69(A)
Washington, DC 20230
1 Name of U.S. Reporter of foreign affiliate – Same as 1 , Form BE-10A
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
Fax reports to:
(202) 606-5312
Assistance:
E-mail:
Telephone:
Copies of form:
2 Name of foreign affiliate being reported – Use the same name on all reports
filed subsequently for this affiliate with the Bureau of Economic Analysis,
e.g., Forms BE-11 and BE-577.
be10/[email protected]
(202) 606-5566
www.bea.gov/dia
Please include your BEA Identification Number with
all requests.
1002
IMPORTANT
Instruction Booklet — Contains additional instructions, definitions, and detailed reporting requirements for completing this form.
Who must report — The U.S. Reporter must file Form BE-10B for each majority-owned foreign affiliate for which the affiliate’s total assets;
sales or gross operating revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater than $80 million
(positive or negative) at the end of, or for, the affiliate’s 2014 fiscal year.
NOTE — If the foreign affiliate is exempt from being reported on Form BE-10B, see the reporting requirements for Form BE-10C and
BE-10D. The foreign affiliate must be reported on one of those forms.
Due Date — A complete BE-10 report is due on the following dates:
May 29, 2015 for a U.S. Reporter required to file fewer than 50 Forms BE-10B, BE-10C and/or BE-10D
June 30, 2015 for a U.S. Reporter required to file 50 or more Forms BE-10B, BE-10C, and/or BE-10D
Translation of foreign currency financial and operating data into U.S. dollars — Use U.S.
Generally Accepted Accounting Principles FASB ASC 830 (FAS 52). See Instruction Booklet, Part IV.B.
Monetary Values — Report in U.S. dollars rounded to thousands (omitting 000).
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.
Percentages — Report ownership percentages to a tenth of one percent: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
Bil.
1
Mil.
Thous.
1
335
9 ___
8 . ___
7 %
___ ___
Part I — Identification of Foreign Affiliate
3 What is the number of foreign affiliates consolidated in this report? — Do not consolidate affiliates located in different countries
or in different 4-digit industries. See the Instruction Booklet, Part I.B.2.d.(1). If your answer to this question is 2 or more, you must complete
Supplement B (page 20) of this report. If this report is for a single foreign affiliate, enter “1” in the box.
1003 1
4 Does this foreign affiliate have a direct equity interest in other foreign affiliates, including branches of this affiliate,
that are not fully consolidated in this BE-10B? — Mark (X) one.
1004
1
1
1
2
Yes
— Item 42 and 57 must have entries and Supplement A of this form BE-10B must be completed.
No
5 What is the form of organization of this foreign affiliate? — Mark (X) one.
1005
1
1
Corporation
1
2
Branch
1
3
Partnership
1
4
Other — Specify
6 What is the country of incorporation or organization of this foreign affiliate? — Mark (X) one.
1007
1 601
Australia
1 650
China
1 313
Ireland
1 319
Netherlands
1 302
Belgium
1 307
France
1 314
Italy
1 325
Switzerland
1 202
Brazil
Canada
1 308
Germany
1 614
Japan
1 327
United Kingdom
1 611
Hong Kong
1 213
Mexico
1
Other — Specify
1 100
Dols.
000
Part I — Identification of Foreign Affiliate — Continued
7 What is the country of location? – Country in which this foreign affiliate’s physical assets are located or where its
primary activity is carried out — Mark (X) one.
Note – If the affiliate is engaged in petroleum, shipping, other water transportation, or oil and gas drilling, and has operations
spanning more than one country, use country of incorporation for country of location. For example, classify in country of
incorporation an oil drilling rig that moves from country to country during the year.
1007
1 601
Australia
1 650
China
1 313
Ireland
1 319
Netherlands
1 302
Belgium
1 307
France
1 314
Italy
1 325
Switzerland
1 202
Brazil
1 308
Germany
1 614
Japan
1 327
United Kingdom
1 100
Canada
1 611
Hong Kong
1 213
Mexico
1
Other — Specify
8 What is the city of location? — Primary city in which this foreign affiliate’s
physical assets are located or where its primary activity is carried out . . . . . . . . .
9 What are this foreign affiliate’s financial books and records kept in? — Mark (X) one.
1022
1
1
1
2
1
3
The currency of the country of the affiliate given in item 7 . (Foreign affiliates located in Euro Area countries should check this box
if they keep their books in the currency of the country of the affiliate or in euros.)
U.S. dollars
A foreign currency which is not that of the country of location of the affiliate as given in item 7 .
Month
Day
Year
1009
10 What is the ending date of this foreign affiliate’s 2014 fiscal year? The foreign affiliate’s financial
reporting year that has an ending date in calendar year 2014. See Instruction Booklet, Part II.A.. . . . . . . . . . . . . . .
1
2 __
0 __
1 __
4
__ __ / __ __ / __
11 Was the foreign business enterprise a foreign affiliate of the U.S. Reporter for only part of FY 2014?
1010
1
1
Yes, and this is its initial report — Affiliate was not previously owned by the U.S. Reporter
If “Yes,” did the U.S. Reporter — Mark (X) one
2
1
2
2
2
1
1
2
3
3
Establish the foreign affiliate?
Acquire a voting interest of 10 percent or more in an existing foreign company from a
foreign person?
Acquire a voting interest of 10 percent or more in this affiliate from a U.S. person?
— Give name and address of U.S. person.
Month
Enter
date
Year
3
___ ___ / ___ ___ ___ ___
Yes, and this is its final report —
If “Yes,” was the affiliate — Mark (X) one
2
4
2
5
Merged or reorganized?
Sold:
2
6
2
7
2
8
to a U.S. person? — Give name and address of U.S. person.
to a foreign person?
Liquidated?
Seized?
Month
Enter
date
Year
3
___ ___ / ___ ___ ___ ___
No
12 Was there a change in the entity due to mergers, acquisitions, divestitures, etc., or a change in accounting
methods or principles during FY 2014 that caused FY 2013 data to be restated? Mark (X) one.
1011
Page 2
1
1
Yes — Report all close FY 2013 data before restatement, unless otherwise specified.
1
2
No
FORM BE-10B (REV. 12/2014)
Part I — Identification of Foreign Affiliate — Continued
Section A — Direct Ownership in this Foreign Affiliate
• Equity interest is the U.S. Reporter’s direct ownership in the total equity (voting and nonvoting) of the affiliate.
Examples of nonvoting equity include nonvoting stock and a limited partner’s interest in a partnership.
• Voting interest is the U.S. Reporter’s direct ownership in just the voting equity of the affiliate.
Examples of voting equity include voting stock and a general partner’s interest in a partnership.
Percent of ownership at close
Thus, a U.S. Reporter could have a 100 percent direct voting interest in an affiliate but own
of fiscal year
less than 100 percent of the affiliate’s total equity.
• Enter percent of ownership based on total voting stock, as applicable, if an
Equity 2014
Equity 2013
Voting 2014
incorporated affiliate, or an equivalent interest if an unincorporated affiliate.
(1)
(2)
(3)
1
2
3
What is the direct ownership percent of this foreign affiliate held by:
Voting 2013
(4)
4
13 U.S. Reporter named in 1 ? — Report equity interest and voting interest. . . . . . . — — —.—% — — —.—% — — —.—% — — —.—%
3
4
3
4
3
4
3
4
14 Other foreign affiliate(s) of U.S. Reporter named in 1 ?
— If entry is made here, complete 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
15 Other U.S. Reporter(s) of this foreign affiliate?
— If entry is made here, 16 must be “Yes.” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
16 Foreign affiliate(s) of other U.S. Reporter(s)?
— If entry is made here, 16 must be “Yes.” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
17 Other U.S. persons?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
3
4
18 Foreign persons in this affiliate’s country of location? (not reported above). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
3
4
19 All other foreign persons? (not reported above). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
3
4
20 What is the total directly held voting ownership interests?
100.0 %
— Sum of 6 through 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—%
3
4
21 What is the indirect ownership interest held through the U.S. Reporter’s other foreign affiliates?
If there is an entry in 7 , enter U.S. Reporter’s percent of indirect ownership in this affiliate.
— — —.—% — — —.—%
See Instruction Booklet, Part I.B.1.c., for instructions on how to calculate indirect ownership percentage
22 What is the name of the foreign affiliate parent(s)? — If there is an entry in 7 , enter below, the name(s), BEA ID Number, and
percent(s) of ownership of each foreign affiliate of the U.S. Reporter named in 1 holding a direct ownership interest in this foreign affiliate. Also,
for each foreign affiliate in column (a) that is below the first tier in its ownership chain, enter in column (d) the name of the foreign affiliate that holds a
direct ownership interest in it.
Foreign affiliate(s) holding direct ownership interest in this foreign affiliate
Name of the foreign
affiliate, if any, in
Percent of direct
Name
ownership chain that holds
ownership in this
BEA Affiliate ID Number taken from the Form
Enter name of foreign affiliate(s)
a direct interest in the
foreign affiliate
BE-10B, BE-10C, or BE-10E of each foreign
holding a direct ownership interest
foreign affiliate named in
affiliate named in column (a)
in this foreign affiliate.
column (a)
Close FY 2014 Close FY 2013
(a)
(b)
(d)
(c)
(c)
1191
a.
1192
b.
1193
c.
1
2
3
1
2
3
1
2
3
2
3
— — — — — — - — — — — - — — — —.—% — — —.—%
— — — — — — - — — — — - — — — —.—% — — —.—%
— — — — — — — — — — — — — —.—% — — —.—%
1021
TOTAL — Must equal percentage entered in
7 . . . . . . . . . . . . . . . . . .
— — —.—% — — —.—%
23 Do two or more U.S. persons each directly or indirectly own or control at least 10 percent of this foreign affiliate’s voting
rights? Mark (X) one.
1022
1
1
1
2
Yes
— 8 or 9 must have an entry, and 17 must be completed. See Instruction Booklet, Part I.B.2.f.(2)
No — Skip to 18
24 If the answer to 16 is “Yes,” give name(s) and mailing address(es) of the other U.S. Reporter(s).
Name
BEA
USE
ONLY
Mailing address
1025
1
2
3
4
5
1026
1
2
3
4
5
1027
1
2
3
4
5
FORM BE-10B (REV. 12/2013)
Page 3
Part I — Identification of Foreign Affiliate — Continued
Section B — Industry Classification
Affiliate ID
Major activity of foreign affiliate
25 What is the one activity below that best describes the major activity of the foreign affiliate? — Mark (X) one.
Note — For an inactive affiliate, select the activity based on its last active period; for “start-ups,” select the intended activity.
1028
1
1
1
2
1
3
1
4
Producer of goods
Seller of goods the foreign affiliate does not produce
Producer or distributor of information
Provider of services
1
5
Other – Specify
26 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.”)
1029
Industry classification of foreign affiliate (based on sales or gross operating revenues)
• Report 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 foreign affiliate, enter an ISI code based on its last active period; For “startups” with no sales, show the intended activity(ies).
• Holding companies (ISI code 5512) must show total income. To be considered a holding company, income from equity
investments must be more than 50 percent of total income. In addition, normally at least 50 percent of total assets must consist of investments in
affiliates. ISI code 5512 (holding company) is an invalid classification if more than 50 percent of income generated, or expected to be generated,
by an affiliate is from non-holding company activities.
• Dealers in financial instruments and finance, insurance, and real estate companies see Special Instructions on page 14.
Sales or gross
operating revenues
(2)
$ Bil. Mil. Thous. Dols.
ISI code
(1)
What is the foreign affiliate’s industry (ISI) code(s) and value(s) for:
1030
27 Largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1031
1
2
1
2
1
2
1
2
1
2
1
2
1
2
000
000
28 2nd largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1032
000
29 3rd largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1033
000
30 4th largest sales or gross operating revenues? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1034
000
31 5th largest sales or gross operating revenues? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1035
000
32 6th largest sales or gross operating revenues? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1036
000
33 7th largest sales or gross operating revenues? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1037 2
000
34 Sales or gross operating revenues not accounted for above?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1038 2
35 What is the foreign affiliate’s total sales or gross operating
revenues? — Sum of 27 through 35 must equal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
36 – 41 Intentionally blank
Remarks
1039
BEA
USE
ONLY
Page 4
1040
1
2
3
4
5
1
2
3
4
5
FORM BE-10B (REV. 12/2014)
Part II — Financial and Operating Data of Foreign Affiliate — Continued
Section A — Income Statement
Affiliate ID
What are the foreign affiliate’s values for:
INCOME
$ Bil. Mil. Thous. Dols.
2041
42 Sales or gross operating revenues, excluding sales taxes? — Must equal 76 , column (1).
(Dealers in financial instruments see Special Instructions, A.1., page 14; insurance companies
see Special Instructions, B.2.a., page 14.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
43 Income from equity investments in foreign affiliates? — Report income from equity investments reported
in 57 . For foreign affiliates owned 20 percent or more (including those that are majority-owned),
report equity in earnings during the reporting period; for those owned less than 20 percent, report
2042 1
dividends or distributed earnings for unincorporated affiliates. Do not include interest income.
Report interest in 42 or 46 as appropriate.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2043
000
44 Income from other equity investments? — Report income from equity investments reported in 58 . . . . . . . . . . . . . . . . . .
2044
45 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 amount before income tax effect.
Include income tax effect in 49 . Report gains (losses) resulting from: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
1
1
000
a. Sale or disposition of financial assets including investment securities; FASB ASC 320 (FAS 115) holding gains (losses)
on securities classified as trading securities; FASB ASC 320 (FAS 115) 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 14;
b. Sales or dispositions of land, other property, plant and equipment, or other assets, and FASB ASC 360
(FAS 144) impairment losses. Exclude gains or losses from the sale of inventory assets in the ordinary
course of trade or business. Real estate companies, see Special Instructions, A.2., page 14;
c. Goodwill impairment as defined by FASB ASC 350 (FAS 142);
d. Restructuring. Include restructuring costs that reflect write-downs or write-offs of assets or liabilities.
Exclude actual payments and charges to establish reserves for future expected payments, such as for
severance pay, and fees to accountants, lawyers, consultants, or other contractors. Report them in 48 ;
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 42 ;
f. Re-measurement of foreign affiliate’s foreign-currency-denominated assets and liabilities due to changes in
foreign exchange rates during the reporting period;
g. Extraordinary, unusual, or infrequently occurring items that are material. Include losses from accidental
damage or disasters after estimated insurance reimbursement. Include other material items, including
write-ups, write-downs, 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. Report legal judgments
against the foreign affiliate in 48 . Report legal settlements in favor of the foreign affiliate in 46 ;
h. The cumulative effect of a change in accounting principle; and
i. The cumulative effect of a change in the estimate of stock compensation forfeitures under FASB
ASC 718 (FAS 123(R)).
2045
1
000
46 Other income? — Specify. Report non-operating and other income not included above.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2046
1
000
47 Total income? — Sum of 42 through 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
COSTS AND EXPENSES
2047
48 Cost of goods sold or services rendered and selling, general, and administrative
expenses? — (Insurance companies see Special Instructions, B.2.c., page 14.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2048
49 Foreign income taxes? — Provision for foreign income taxes for FY 2014. EXCLUDE production
royalty payments and U.S. income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
50 Other costs and expenses not included above? — Include noncontrolling interests in profits and losses per
2049
FASB ASC 810 (FAS 167). — Specify. Report the net effect of any minority interest in the income and expense
items as a lump sum in this item.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2050
1
000
1
000
1
000
1
000
51 Total costs and expenses? — Sum of 48 through 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
NET INCOME
2051
52 Net income (loss)? — 47 minus 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FORM BE-10B (REV. 12/2013)
1
000
Page 5
Part II — Financial and Operating Data of Foreign Affiliate — Continued
Instructions for Section B — Balance Sheet
53 Cash and cash equivalents
•
54 Current receivables (items 54 )
• Include current items such as agent’s balances, uncollected premiums, amounts recoverable from reinsurers, and other current
notes and accounts receivable (gross of allowances for doubtful items) arising from the ordinary course of business.
55 Inventories
• Land development companies should exclude land held for resale. Finance and insurance companies should exclude inventories
of marketable securities; include these amounts in 60 .
56 Land
• Land refers to any part of the earth’s surface. Report gross book value of all land owned including land on capital leases from
others, per FAS ASC Topic 840 (Formerly FAS 13). Exclude land held for resale.
57 Property, plant, and equipment, gross
• Report gross book value of land, timber, mineral rights and similar rights owned. Also include structures, machinery, equipment,
special tools, deposit containers, construction–in–progress, and capitalized tangible and intangible exploration and development
costs of the foreign affiliate.
• Include items on capital leases from others, per FASB ASC 840 (FAS 13).
• Exclude all other types of intangible assets and land held for resale.
• Unincorporated affiliates include items owned by the U.S. Reporter(s) but in the affiliate’s possession whether or not carried on the
affiliate’s books or records.
• Insurance companies should not include assets of the U.S. Reporter held in the country of location of the affiliate that are for the
benefit of the U.S. Reporter’s policyholders.
59 Equity investments in other foreign affiliates of which this affiliate is a parent
• Report this affiliate’s equity investment in other foreign affiliates of the U.S. Reporter(s), including branches of this affiliate. (If 59
has an entry, 43 should have an entry and 92 must be completed).
60 Other assets
• Include cash; CDs representing cash on deposit with others; land held for resale; other equity investments; noncurrent marketable
securities; other investments; noncurrent trade accounts and trade notes receivable, net of allowance for doubtful items; intangible
assets, net of amortization; and any other assets not reported elsewhere.
• Report credit balances in these accounts in 63 , other liabilities.
• Insurance companies see Special Instructions B.1., page 14.
62 Trade accounts and trade notes payable, current
• Insurance companies should include current items such as loss liabilities, policy claims, commissions due, and other current
liabilities arising from the ordinary course of business, and long-term debt.
63 Other liabilities
• Include noncurrent items, deferred taxes, minority interest in consolidated subsidiaries, and long-term debt.
• Insurance companies should include policy reserves unless they are clearly current liabilities.
65 Capital stock and additional paid-in capital
• Include common and preferred, voting and nonvoting capital stock and additional paid-in capital.
66 Retained earnings (deficit)
• Include earnings retained by the corporation and legally available for dividends, and earnings voluntarily restricted.
67 Translation adjustment
• Report the cumulative amount at year end per FASB ASC 830 (FAS 52) - For unincorporated foreign affiliates, report that
portion of 72 representing the affiliate’s cumulative translation adjustment account.
68 All other components
• Include the cumulative balance of unrealized holding gains and losses due to changes in the valuation of available-for-sale
securities per FASB ASC 320 (FAS 115) and any other comprehensive income items required to be displayed separately from
retained earnings as per FASB ASC 220 (FAS 130).
Page 6
FORM BE-10B (REV. 12/2013)
Part II — Financial and Operating Data of Foreign Affiliate — Continued
Section B — Balance Sheet — See Instructions on page 8.
• Disaggregate all asset and liability items in the detail shown. Show accounts receivable
and payable between the U.S. Reporter and this foreign affiliate in the proper asset and
liability accounts. Do not report them as a net amount.
What are the foreign affiliate’s values for:
Affiliate ID
Balance at close
of fiscal year 2014
ASSETS (Insurance companies see Instructions for 55 and 58 on page 8.)
2081
53 Cash and equivalents? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2082
54 Trade accounts and trade notes receivable, current? — Net of allowance for
doubtful accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2084
$ Bil. Mil. Thous. Dols.
1
000
1
000
1
000
55 Inventories?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2084
1
000
56 Land?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2085
1
000
57 Other property, plant, and equipment — gross? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2086
1
58 Accumulated depreciation and depletion?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ( )
2086
1
000
000
59 Equity investments in other foreign affiliates of which this affiliate is a parent?. . . . . . . . . . . .
• Report foreign affiliates owned 20 percent or more (including majority-owned affiliates)
on an equity basis.
Balance at close
of fiscal year 2013
$ Bil. Mil. Thous. Dols.
1
000
1
000
1
000
1
000
1
000
1
( )
1
000
000
• Report foreign affiliates owned less than 20 percent in accordance with FASB
ASC 320 (FAS 115) or lower of cost or market, as appropriate.
2089
1
000
60 Other assets? — Other assets not reported elsewhere. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2090
1
000
61 Total assets? — Sum of 53 through 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2092
LIABILITIES (Insurance companies see Instructions for 60 and 61 on page 8.)
62 Trade accounts and trade notes payable, current? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2093
1
000
000
63 Other liabilities?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2094
1
000
64 Total liabilities? — Sum of 60 and 61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2095
OWNERS’ EQUITY — Incorporated affiliate only, complete 63 through 69
65 Capital stock and additional paid-in capital?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2096
1
000
000
66 Retained earnings (deficit)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Balance at close
of fiscal year 2014
Accumulated other
comprehensive income
(loss)
$ Bil. Mil. Thous. Dols.
2097 1
67 Translation adjustment
component?. . . . . . . . . . . . . . . . .
000
2098 1
000
68 All other components?. . . . . . . . .
1
000
1
000
1
000
1
000
1
000
1
000
1
000
Balance at close
of fiscal year 2013
$ Bil. Mil. Thous. Dols.
1
000
1
000
2099
69 Total accumulated other comprehensive income (loss)? —
Equals sum of 65 and 66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
1
000
2100
70 Other? — Include treasury stock and involuntarily (or legally) restricted earnings, and
noncontrolling interests per FASB ASC 810 (FAS 167). — Specify. . . . . . . . . . . . . . . . . . . . . .
1
2101
71 Total owners’ equity (incorporated foreign affiliate)? —
Equals 59 minus 62 and, equals the sum of 63 , 64 , 67 , and 68 . . . . . . . . . . . . . .
1
OWNERS’ EQUITY — Unincorporated affiliate only, complete 70 and 71
2102
72 Total owners’ equity (unincorporated foreign affiliate)? —
Equals 59 minus 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2103
000
000
1
000
1
000
73 Translation adjustment?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BEA
USE
ONLY
2104
FORM BE-10B (REV. 12/2013)
1
2
3
4
1
000
1
000
1
000
1
000
5
Page 7
Part II — Financial and Operating Data of Foreign Affiliate — Continued
Section C — Number of Employees and Employee Compensation
• Report the number of employees on the payroll at the end of FY 2014 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 2014. If the number of employees at the end of
FY 2014 (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 2014. 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.
• Report employee compensation expenditures made by an employer in connection with the employment of workers, including cash
payments, payments in-kind, and employer expenditures for employee benefit plans including those required by statute. Base compensation
data on payroll records. Report compensation which relates to activities that occurred during the reporting period regardless of whether the
activities were charged as an expense on the income statement, charged to inventories, or capitalized. DO NOT include data related to
activities of a prior period, such as those capitalized or charged to inventories in prior periods. DO NOT include compensation of contract
workers not carried on the payroll of this affiliate. 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 costs, 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 (FAS 106). If plans are financed jointly by the employer and the employee, include only the contributions of the employer.
Number of
employees
2105
1
74 What is the foreign affiliate’s total number of employees?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
75 What is the number of research and development employees included in item 74 ? —
Research and development employees are scientists, engineers, and other professional and technical
employees, including managers, who spend all or a majority of their time engaged in scientific or engineering
R&D work, at a level that requires knowledge of physical or life sciences, engineering, or mathematics at least
2106
equivalent to that acquired through completion of a four-year college course with a major in one of those fields
(i.e., training may be either formal or by experience).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Number of
employees
1
$ Bil. Mil. Thous. Dols.
2110
76 What is the foreign affiliate’s total employee compensation expenditure? —
Report,for all employees, the sum of wages and salaries and employee benefit plans. . . . . . . . . . . . . . . . . . . . . . .
1
000
77 If total employee compensation expenditure in 30 is zero, is the compensation on the payroll
of another foreign affiliate?
2111
1
1
1
2
Yes
No — Explain why compensation is zero.
Remarks
BEA
USE
ONLY
Page 8
2116
1
2
3
4
5
FORM BE-10B (REV. 5/2013)
Part II — Financial and Operating Data of Foreign Affiliate — Continued
Section D — Insurance Industry Activities — Premiums earned and losses incurred
• Report premiums earned and losses incurred for insurance related activities covered by ISI codes 5243 (Insurance carriers, except life insurance
carriers) and 5249 (Life insurance carriers).
78 Of the total sales and gross operating revenues reported in 28 , column 2, were any of the sales or revenues generated
by insurance related activities covered by ISI codes 5243 or 5249?
2113
1
1
Yes — Answer 79 and 80
1
2
No — Skip to 81
What are the foreign affiliate’s values for:
79 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
$ Bil. Mil. Thous. Dols.
assumed, minus reinsurance premiums ceded, plus unearned premiums at the beginning of the year, minus
2114 1
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. . . . . . . .
000
80 Losses incurred? — Report losses incurred for the insurance products covered by 89 . Exclude loss adjustment
2115
expenses and losses that relate to annuities. Also exclude losses related to universal and adjustable life, variable
and interest-sensitive life, and variable-universal life policies.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
• 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.
Amount
Section E — Interest, Production Royalty Payments, Taxes, and Royalties and Fees
$ Bil. Mil. Thous. Dols.
What are the foreign affiliate’s values for:
2124
1
2125
1
2126
1
2127
1
81 Interest income? — Interest received or due to the affiliate from all payors (including affiliated persons), net of tax
withheld at the source. Include all interest receipts included in 42 and 46 . Do not net against interest expensed, 73 . . .
82 Interest expensed or capitalized? — Interest expensed or capitalized by the affiliate, paid or due to all
payees (including affiliated persons), gross of tax withheld. Do not net against interest income, 72 . . . . . . . . . . . . . . . . . .
83 Production royalty payments to foreign governments for natural resources? — Report amounts paid or accrued
for the year to foreign governments, their subdivisions and agencies. Include payments in-kind at market value. . . . . . . . . .
000
000
000
000
84 Taxes (other than income and payroll taxes) and nontax payments (other than production royalty payments)?. . . . . . . . . . .
• Report all such taxes and nontax payments whether or not included in revenues or expenses in the income statement.
Include amounts paid or accrued for the year, net of refunds or credits, to foreign governments, their subdivisions and agencies for:
— Sales, value added, consumption, and excise taxes collected by the affiliate on goods and services that the affiliate sold;
— Property and other taxes on the value of assets and capital;
— Any remaining taxes (other than income and payroll taxes); and
— Import and export duties, license fees, fines, penalties, and all other payments or accruals of nontax liabilities (other than production
royalty payments for natural resources).
Royalties, License Fees, and Other Fees for the Use, Sale, or Purchase of Intangible Property
Receipts — Include royalties, license fees, and other amounts received by or credited to this affiliate for the use or
sale of intangible property.
$ Bil. Mil. Thous. Dols.
2124
1
2124
1
2124
1
2124
1
2124
1
2124
1
2124
1
2124
1
2124
1
2124
1
85 Receipts — Sum of items 85 and 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
86 Received from U.S. Reporter(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
87 Received from other U.S. persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
88 Received from other foreign affiliate(s) of the U.S. Reporter(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
89 Received from other foreign persons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payments — Include royalties, license fees, and other amounts paid or credited by this affiliate for the
use or purchase of intangible property.
$ Bil. Mil. Thous. Dols.
90 Payments — Sum of items 89 and 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
91 Paid or credited to U.S. Reporter(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
92 Paid to other U.S. persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
93 Paid or credited to other foreign affiliate(s) of the U.S. Reporter(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
94 Paid to other foreign persons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FORM BE-10B (REV. 12/2013)
000
000
000
000
000
000
000
000
000
000
Page 9
Part II — Financial and Operating Data of Foreign Affiliate — Continued
Section F — Size of Foreign Affiliate
94 Did this foreign affiliate 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 affiliate’s 2014
fiscal year?
2153
1
1
Yes — Skip to Part IV on page 7
1
2
No — Complete Part III on page 6, then continue with Part V on page 13
Part III — Financial and Operating Data of Foreign Affiliate With Assets, Sales, and
Net Income (Loss) Less Than or Equal to $300 Million
Complete ONLY if the answer to item 93 is “No.”
Section A — Distribution of Sales or Gross Operating Revenues
95 What is the foreign affiliate’s value for sales or gross operating revenues, excluding sales taxes? —
See 76 on page 10 for instructions.
2154
Local sales
To other
To
foreign
unaffiliated
affiliates of
customers
the U.S.
Reporter(s)
(3)
(2)
TOTAL
Column (1) equals
the sum of
columns (2)
through (7)
(1)
$ Bil. Mil. Thous.
Dols.
1
3
2
Sales to other countries
Sales to U.S.
(4)
4
To other
foreign
affiliates of
the U.S.
Reporter(s)
(6)
To
unaffiliated
customers
To U.S.
Reporter(s)
(5)
5
To
unaffiliated
customers
(7)
6
7
000
Section B — Technology — See Additional Instructions for Part IV, Section B, on page 18 of this form.
What are the Research and Development (R&D) Expenditures — Include all costs incurred in performing
R&D, including depreciation, amortization, wages and salaries, property taxes and other taxes (except income
taxes), materials and supplies, allocated overhead, and indirect costs.
NOTE — Item 91 pertains to R&D performed by the foreign affiliate, including R&D performed by the affiliate for
others under contract. This is the basis on which National Science Foundation surveys request information on R&D.
Amount
$ Bil. Mil. Thous. Dols.
2155
1
000
96 R&D performed BY the affiliate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2156
1
000
97 R&D performed FOR the affiliate by others (including U.S. parent(s) on a contractual basis. . . . . . . . .
Section C — Technology — See Additional Instructions for Part IV, Section B, on page 18 of this form.
Property, Plant and Equipment (PP&E) See Additional Instructions for Part IV, Section C, on page 18
at the back of this form. (Insurance companies also see Special Instructions, B.3.h., page 19)
Amount
$ Bil. Mil. Thous. Dols.
98 Expenditures for new and used property, plant and equipment (PP&E) — PP&E includes land,
timber, mineral and like rights owned, structures; machinery, equipment, special tools, and other depreciable
2157 1
property; construction in progress; and capitalized tangible and intangible exploration and development costs,
000
but excludes other types of intangible assets, and land held for resale.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2158
1
99 Current-period depreciation and depletion — Current-period charges against property, plant, and
equipment included in items 54 and 55 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
➙
●
BEA
USE
ONLY
Page 10
2159
1
2
000
Skip to Part V on page 15.
3
4
5
FORM BE-10B (REV. 12/2013)
Part IV — Financial and Operating Data of Foreign Affiliate With Assets, Sales,
or Net Income (Loss) Greater Than $300 Million
Complete ONLY if the answer to item 93 is “Yes.” If you completed Part III, skip to Part V on page 15.
➙
●
Section A — Distribution of Sales or Gross Operating Revenues
• Report gross operating revenues or gross sales minus returns, allowances, and discounts. Exclude sales or consumption taxes levied directly on the
consumer. Exclude net value-added and excise taxes levied on manufacturers, wholesalers, and retailers. Include revenues generated during the year
from the operations of a discontinued business segment, but exclude gains or losses from disposals of discontinued operations. Report such gains or
losses in 45 .
• Finance and leasing companies with ISI codes 5221, 5223, 5224, 5229, 5231, 5238, 5252, or 5331 report interest income as sales and investment income.
• Insurance companies with ISI codes 5243 or 5249 report gross investment income as sales. Also see Special Instructions, B.2.a., d., and e., page 14.
• Distribute sales or gross operating revenues among three categories — sales of goods, sales of services, and investment income. See Additional
Instructions on page 14 at the back of this form.
• 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.
What is the
foreign
affiliate’s
value for:
100 Sales or gross
operating revenues,
excluding sales
taxes?
a. Column (1)
equals 42 .
Local sales
TOTAL
Column (1) equals
the sum of
columns (2)
through (7)
b. Each column
of 76 equals
(1)
the sum of
$ Bil. Mil. Thous. Dols.
77 , 78 ,
3054 1
and 79 .
000
3055
BY TYPE
101 Sales of goods?. . .
1
3056 1
000
102 Sales of services?.
000
103 Investment income?
000
3057 1
Sales to U.S.
Sales to other countries
To other
foreign
affiliates of
the U.S.
Reporter(s)
To
unaffiliated
customers
To U.S.
Reporter(s)
To
unaffiliated
customers
To other
foreign
affiliates of
the U.S.
Reporter(s)
To
unaffiliated
customers
(2)
(3)
(4)
(5)
(6)
(7)
2
3
4
5
6
7
2
3
4
5
6
7
2
3
4
5
6
7
2
3
4
5
6
7
Sales to other countries
BY DESTINATION
The sum of items 100 through 105, column (1) and (2) equals item 96, columns (6) and (7),
respectively.
To other foreign
affiliates of the U.S.
Reporter(s)
(1)
$ Bil.
3058
1
3059
1
3060
1
3061
1
3062
1
3063
1
104 Canada. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
105 Europe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
106 Latin America and other Western Hemisphere. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
107 Africa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
108 Middle East. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
109 Asia and Pacific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the name of the five foreign countries, other than the host country, to which
this foreign affiliate had the most sales or gross operating revenues.
110 Total sales or gross operating revenues, excluding sales taxes — equals item 99 ,
columns 6 and 7, and the sum of items 2 through 7, columns 1 and 2 . . . . . . . . . . . . . . . . . . . . . . .
111 ____________________________________________________________________________
112 .____________________________________________________________________________
113 ____________________________________________________________________________
114 ____________________________________________________________________________
115 ____________________________________________________________________________
116 ____________________________________________________________________________
117 All other countries
FORM BE-10B (REV. 12/2013)
Mil. Thous.
To unaffiliated
customers
(2)
Dols. $ Bil.
000
000
000
000
000
000
2
1
1
1
1
1
000
2
000
2
000
2
000
2
000
(2)
2
000
1
Dols.
000
2
(1)
1
1
Mil. Thous.
000
000
000
000
000
000
000
000
2
2
2
2
2
2
2
000
000
000
000
000
000
000
Page 11
Part IV — Financial and Operating Data of Foreign Affiliate With Assets, Sales,
or Net Income (Loss) Greater Than $300 Million — Continued
Section B — Technology
Affiliate ID
• Research and development (R&D) expenditures in 32 pertains only to R&D performed by the foreign affiliate, including R&D performed
by the affiliate for others (including the U.S. Reporter or its other foreign affiliates) under contract. (Exclude the cost of any R&D funded by the affiliate but
performed by others, such as the affiliate’s allocated share of R&D performed by the U.S. Reporter (report such R&D on Form BE-11A, 51 ).
• R&D includes the following:
— The planned, systematic pursuit of new knowledge or understanding toward general application (basic research);
— The acquisition of knowledge or understanding to meet a specific, recognized need (applied research); and
— 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 does NOT include expenditures for:
• Costs for routine product testing, quality control, and technical services unless they are an integral part of an R&D project
• Market research
• Efficiency surveys or management studies
• Literary, artistic, or historical projects, such as films, music, or books and other publications
• Prospecting or exploration for natural resources
R&D includes the activities described above whether assigned to separate R&D organizational units of the company or carried out by company
laboratories and technical groups not a part of an R&D organization.
INCLUDE all costs incurred to support R&D performed by the affiliate. INCLUDE wages, salaries, and related costs; materials and supplies consumed;
depreciation on R&D property and equipment, cost of computer software used in R&D activities; utilities, such as telephone, 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.
Amount
$ Bil. Mil. Thous. Dols.
3064
118 What is the foreign affiliate’s value for R&D performed BY this affiliate?
1
000
— Sum of items 107, 108, and 109 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3065
119
120
121
1
000
For the foreign affiliate’s own account. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3066
1
000
For affiliated persons (including U.S. parent(s)) under contract. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3067
1
000
For others under contract. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3068
122 R&D performed FOR the foreign affiliate by others (including the U.S. parent(s)) on a
contractual basis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
123 – 125 Intentionally blank.
Remarks
BEA
USE
ONLY
Page 12
3069
1
2
3
4
5
3070
1
2
3
4
5
FORM BE-10B (REV. 12/2013)
Part IV — Financial and Operating Data of Foreign Affiliate With Assets, Sales,
or Net Income (Loss) Greater Than $300 Million — Continued
Section C — Property, Plant, and Equipment (PP&E) Expenditures, and Depreciation
Affiliate ID
• PP&E expenditures includes expenditures for 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
expenditures for other types of intangible assets, and land held for resale.
• Include expenditures for items leased from others (including land) under capital leases. Also include the expenditure for the capitalized value
of timber, mineral, and similar rights leased by the foreign affiliate from others. Exclude items the foreign affiliate has sold under a capital lease.
• Exclude from expenditures all changes in PP&E, resulting from a change in the entity (i.e., due to mergers, acquisitions, divestitures, etc.)
or accounting principles during FY 2014.
• For foreign affiliates engaged in exploring for, or developing, natural resources, include exploration and development
expenditures made during FY 2014 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 2014.
• Insurance companies should include expenditures WHEREVER CLASSIFIED IN THE BALANCE SHEET
(i.e., include expenditures that have been classified in “other noncurrent assets”).
Section C — 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.
Amount
Balance, Close FY 2013
126 Net book value of PP&E at close FY 2013 — The close FY 2013 value, before restatement due to a
3106
change in the entity or a change in accounting methods or principles. Equals the sum of items 54, 55, and 56,
column (2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3107
Changes during FY 2014
$ Bil. Mil. Thous. Dols.
1
000
1
127 Restatement due to a change in the entity (i.e., due to mergers, acquisitions, divestitures,
etc.) or due to a change in accounting methods or principles — If the answer to item 11 was “Yes,”
give amount by which the net book value of item 113 would be restated. If a decrease, put amount in parentheses.
Report gains (losses) resulting from the sale or disposition of subsidiaries of the affiliate and from the revaluation
of assets (whether or not realized) in item 44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3108
000
1
128 Net book value of transfers in from the U.S. Reporter(s) or other foreign affiliates of U.S.
Reporter(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3109
000
1
Expenditures by the foreign affiliate for:
129
Land and mineral rights, including timber — Include expenditures for land and capitalized
expenditures for mineral and timber rights. Exclude other capitalized expenditures for the exploration and
development of natural resources and expenditures for land held for resale.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
130
PP&E other than land, mineral and timber rights. (Report changes due to mergers and
acquisitions in item 114.).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
3110
1
3111
1
000
131 Depreciation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (
3112
132 Depletion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (
3113
3114
000
)
000
1
133 Other increases (decreases) — Net book value of sales, retirements, or transfers out of assets; land held for
resale; and other increases (decreases). Include divestitures of subsidiaries in item 114. Include any gains (losses)
from the sale or disposition of property, plant, and equipment in item 44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
)
1
000
1
Balance, Close FY 2014
134 Net book value of PP&E at close FY 2014 — Equals sum of items 113 through 120; must also equal the
sum of items 54, 55 and 56 column (1).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3115
000
1
Addendum
135 Petroleum and mining exploration and development expenditures charged against income
including expenditures charged against income to acquire or lease mineral rights — Do not
include expenditures capitalized in prior years that are reclassified as expensed in the current year; such
expenditures are considered to be expenditures only in the year when initially expended.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
BEA
USE
ONLY
3124
FORM BE-10B (REV. 12/2013)
1
2
3
4
5
Page 13
Part IV — Financial and Operating Data of Foreign Affiliate With Assets, Sales,
or Net Income (Loss) Greater Than $300 Million — Continued
Section D — Change in Retained Earnings of Incorporated Foreign Affiliate or in Total Owners’ Equity
of Unincorporated Foreign Affiliate
What are the foreign affiliate’s values for:
$ Bil. Mil. Thous. Dols.
3117 1
136 Retained earnings (deficit), close FY 2013 before restatement due to a change in the entity or a change in accounting
methods or principles, if any? – For an unincorporated affiliate, this item equals close FY 2013 owners’ equity.. . . . . . . . . .
Changes during FY 2014
3118
137 Restatement due to a change in the entity (i.e., due to mergers, acquisitions, divestitures, etc.) or due to a
change in accounting methods or principles? — Specify reasons for change . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
1
000
3119 1
138 Net income (loss)? — Enter amount from 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
3120 1
139 Dividends or net income remitted to owners?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Incorporated affiliate — Enter amount of dividends declared, before deduction of withholding taxes, out of
current- and prior-period income on common and preferred stock during FY 2013.
Exclude stock and liquidating dividends.
Unincorporated affiliate — Enter amount of current- and prior-period net income remitted to owners
during FY 2014.
Stock dividends —
000
3122 1
140 Other increases (decreases)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• Enter other increases (decreases) in retained earnings of an incorporated affiliate, including liquidating dividends,
or in total owners’ equity of an unincorporated affiliate, including capital contributions (return of capital) — Specify
000
3123 1
141 Retained earnings (deficit), close FY 2014? – Sum of 82 , 83 , 84 , and 86 , minus 85 . Also, for an
incorporated affiliate, this item equals 64 . For an unincorporated affiliate, this item equals 70 .. . . . . . . . . . . . . . . . . . . .
000
Remarks
Page 14
FORM BE-10B (REV. 12/2013)
Part V — Investment and Transactions Between the U.S. Reporter and the Foreign Affiliate
Use Part V to report the line of direct ownership included in item 12, if any, and to report direct
financial positions or transactions between the U.S. Reporter and the foreign affiliate.
Affiliate ID
142 Did the U.S. Reporter named in item 1 have a direct ownership interest in this affiliate at any time during the
affiliate’s 2014 fiscal year (i.e., is any column of item 12 greater than zero)? — Mark (X) one.
1004
1
1
1
2
Yes — Continue with item 143 .
No — Complete Section B and D of Part V and then continue with item 154 of Part VI.
Section A — U.S. Reporter’s Equity in Foreign Affiliate’s Net Income, Certain Gains (Losses), Changes in All Other
Components of Accumulated Other Comprehensive Income (Loss), and Dividends or Distributed Earnings — See Additional
Instructions for Part V, Section A, on page 18 at the back of this form.
Enter the amounts that represent the U.S. Reporter’s equity, based on its directly held equity interest.
Thus if the U.S. Reporter holds both a direct and indirect equity interest, enter the amounts which
represent only the directly held equity interest.
Amount
$ Bil. Mil. Thous. Dols.
1
4146
143 Net income (loss) after provision for foreign income taxes — U.S. Reporter’s share of net
income (loss), item 51 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4147
000
1
000
144 Certain gains (losses) included in net income — U.S. Reporter’s share of item 44 . . . . . . . . . . . . . . . . . . . .
4148
1
4149
1
4150
1
4151
1
145 Foreign income taxes on certain gains (losses) included in net income — Enter the portion
of item 48 that is taxes on item 144 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
146 Change during fiscal year 2009 in the accumulated other comprehensive income (loss)
balance (excluding the translation adjustment component) reported on line 66 (all other
components) of the balance sheet. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
147 Dividends on common and preferred stock of incorporated foreign affiliate (exclude
stock and liquidating dividends) or distributed earnings of unincorporated foreign
affiliate — Gross amount.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
000
000
000
148 Tax withheld on dividends or distributed earnings in item 135 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4152
149 Dividends on common and preferred stock of incorporated foreign affiliate or distributed
earnings of unincorporated foreign affiliate — Net amount (item 135 minus item 136 ) . . . . . . . .
1
000
Section B — Debt and Other Intercompany Balances and Interest Receipts and Payments Between the U.S. Reporter and
the Foreign Affiliate — See Additional Instructions for Part V, Section B, on page 18 at the back of this form.
DEBT AND OTHER INTERCOMPANY BALANCES BETWEEN THE U.S. REPORTER AND THE FOREIGN AFFILIATE
150 Is the foreign affiliate a depository or non-depository bank (ISI codes 5221 or 5229), a securities broker or dealer
(ISI code 5231), or in the finance industry (ISI codes 5223, 5224, 5238, or 5252)?
1004
1
1
1
2
Yes — Continue with item 147
No — SKIP to items 154 through 156
151 Is the U.S. Reporter a “bank” or primarily acting as a securities broker or dealer (ISI code 5231)?
Note: A “bank” is a business engaged in deposit banking or closely related functions, including commercial banks, Edge Act corporations, U.S.
branches and agencies of foreign banks, savings and loans, savings banks, bank holding companies and financial holding companies under the
Gramm–Leach–Bliley Act.
1004
1
1
1
2
Yes — Continue with item 148
No — SKIP to item 149
152 Does the U.S. Reporter have consolidated U.S. subsidiaries or units that have insurance, real estate, or leasing
activities?
1004
1
1
Yes — Complete items 154 through 156 but ONLY report the balances and interest between this foreign
affiliate and the units of the U.S. reporter engaged in insurance, real estate, and leasing activities.
1
2
No — SKIP to Section C
153 Does the U.S. Reporter have consolidated U.S. subsidiaries or units that have depository or non-depository banking
activities (ISI codes 5221 and 5229) or securities broker or dealer activities (ISI code 5231)?
1004
BEA
USE
ONLY
1
1
Yes — Complete items 154 through 156 but ONLY report the balances and interest between this foreign
affiliate and the units of the U.S. Reporter NOT engaged in depository or non-depository banking activities or securities
broker or dealer activities.
1
2
No — Continue with items 150 through 152
3069
1
2
3
4
5
3070
1
2
3
4
5
FORM BE-10B (REV. 12/2013)
Page 15
Part V — Investment and Transactions Between the U.S. Reporter and the Foreign Affiliate — Continued
If the answer to item 150 is no, report in items 151 and 152 all current and long-term intercompany receivables and payables between the U.S.
Reporter and the foreign affiliate. Include current and long-term items, indebtedness resulting from a capital lease, and the net book value of equipment
under a long-term operating lease(i.e. the lease is for more than one year.) For leases and derivative contracts see Additional Instructions
for Part V, Section B, on page 18 at the back of this form.
Close FY 2014
Close FY 2013
(1)
(2)
$ Bil. Mil. Thous. Dols.
4155
154 Receivables due to the foreign affiliate from the U.S. Reporter —
Do not net against liabilities, item 140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
4156
155 Liabilities owed to the U.S. Reporter by the foreign affiliate —
Do not net against receivables, item 139 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Interest Receipts and Payments (Gross of Withholding Taxes) Between
the U.S. Reporter and the Foreign Affiliate
Enter amounts received, paid, or entered into intercompany accounts, whichever
occurred first.
000
000
$ Bil. Mil. Thous. Dols.
2
000
2
000
Receipts by foreign affiliate
from U.S. Reporter
Receipts by foreign affiliate
from U.S. Reporter
Gross of U.S. tax
withheld
(1)
Gross of foreign tax
withheld
(2)
$ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols.
156 Interest on amounts reported in items 139 and 140 , including
4157
1
2
interest on capital leases — Report interest receipts and interest payments
at gross. Do not net the receipts against the payments.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 000 000
BEA
USE
ONLY
Page 16
4158
1
2
3
4
5
4159
1
2
3
4
5
FORM BE-10B (REV. 12/2013)
Part V — Investment and Transactions Between the U.S. Reporter and the Foreign Affiliate — Continued
Part V — Investment and Transactions Between the
U.S. Reporter and the Foreign Affiliate — Continued
Section A — U.S. Reporter’s Equity in Foreign Affiliate’s
Net Income, Certain Gains (Losses), Changes in All Other
Components of Accumulated Other Comprehensive Income
(Loss) and Dividends or Distributed Earnings
147. Dividends and distributed earnings — Report this item
based on the books of the U.S. Reporter. Report amounts received
or entered into intercompany accounts, whichever occurred first.
Include amounts for which payment was made in-kind. If a receivable
was booked in a prior reporting period, do not report the collection of
the receivable in the current period.
Section B — Debt and Other Intercompany Balances, and
Interest Receipts and Payments Between the U.S. Reporter
and the Foreign Affiliate
154.—156.
Leases — Disaggregate lease payments into their component parts.
Report return of capital, consisting of principal payments for capital
leases and the depreciation component for operating leases, in items
154 and 155. Report the interest component under capital leases in
item 141.
If the foreign affiliate has leased equipment to/from the U.S. Reporter
under a long-term operating lease (i.e., the lease is for more than one
year), then:
• Include the FY 2014 closing net book value of the leased equipment
in column 1, and
• Include the FY 2013 closing net book value of the leased equipment
in column 2.
Derivative Contracts — Do NOT report either the value of
outstanding financial derivative contracts or any payments or receipts
resulting from the settlement of those contracts. For example, the
settlements of interest rate derivatives should not be reported as
interest or as another type of transaction on this form. Derivatives
contracts are covered by the Treasury International Capital (TIC) Form
D-Report of Holdings of, and Transactions in, Financial Derivatives
Contracts with Foreign Residents.
FORM BE-10B (REV. 12/2013)
Section C — Change in U.S. Reporter’s Equity in Capital
Stock and/or Additional Paid-in Capital of Incorporated
Foreign Affiliate or Equity Investment in Unincorporated
Foreign Affiliate.
154.—156.
Increase in U.S. Reporter’s Equity Interest in This Affiliate
— For a newly established or acquired affiliate, report what the U.S.
Reporter paid and/or borrowed to establish or acquire the affiliate in
item 144 or 146 as appropriate. Do not report the book value of the
equity interest if it differs from what was paid.
157.—159.
Decrease in U.S. Reporter’s Equity Interest in This
Affiliate — For an affiliate that is sold, report the sale price in item
147 or 149 as appropriate. Include foreign income taxes, if any, on gains
(and tax refunds on losses) in the calculation of these items. Report the
ending intercompany debt position for the affiliate (in column 1 of items
139 and 140) as zero. (If debt positions still exist, they are between a
U.S. person and an unaffiliated foreign person, and may be reportable
on the Department of the Treasury International Capital report forms.)
For investments written off, enter zero in items 147-149. Report the
amount written off in item 151 or 152 as appropriate. If an account
receivable due to the U.S. Reporter from the affiliate is written off, report
the amount of the receivable in item 145 as a capital contribution and
include in the computation of item 151 or 152 as appropriate.
160.—161.
Transaction Value Exceeds or is Less Than the Value
Carried on the Books of the Affiliate — If the book value of the
U.S. Reporter’s equity investment changed by more or less than the
value of the consideration paid, received, or owed, enter the amount
of the difference in item 151 or 152 as appropriate. For example, if the
book value of an affiliate was $10 million and the affiliate was sold for
$11 million, enter $1 million in column 2 of item 151. Report the amount
gross of U.S. income taxes, if any.
Page 17
Part V — Investment and Transactions Between the U.S. Reporter and the Foreign Affiliate — Continued
Section C — Change in U.S. Reporter’s Equity in Capital Stock and/or Additional Paid-in Capital of Incorporated Foreign
Affiliate or Equity Investment in Unincorporated Foreign Affiliate — See Additional Instructions for Part V, Section C, on page 19
at the back of this form.
Report transactions during the year that changed the U.S. Reporter’s equity holdings in the foreign affiliate. Include equity
changes due to treasury stock transactions with the U.S. Reporter and liquidating dividends. Exclude equity changes due to
net income (loss),stock and cash dividends, earnings distributions, balance sheet translation adjustments, treasury stock
transactions with persons other than the U.S. Reporter and reorganizations in capital structure that do not affect total equity.
Report all amounts at transaction(i.e., market) value of the consideration given (received) by the U.S. Reporter.
Amount
$ Bil. Mil. Thous. Dols.
INCREASE IN U.S. REPORTER’S EQUITY INTEREST IN THIS AFFILIATE
4160
1
4161
1
4162
1
4163
1
154 Establishment of affiliate or acquisition (partial or total) of equity interest in this affiliate
by the U.S. Reporter either from this affiliate or from other foreign persons .. . . . . . . . . . . . . . . . . . . . . . .
155 Capital contributions and other transactions of the U.S. Reporter with foreign persons that
increase equity in this affiliate — Specify
000
000
156 Acquisition (partial or total) of equity interest in this affiliate by the U.S. Reporter from
other U.S. persons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
DECREASE IN U.S. REPORTER’S EQUITY INTEREST IN THIS AFFILIATE
000
1
157 Liquidation of affiliate or sale (partial or total) of equity interest in this affiliate by the U.S.
Reporter either to this affiliate or to other foreign persons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
158 Return of capital contributions to the U.S. Reporter and other transactions of the U.S.
Reporter with foreign persons that decrease equity in this affiliate — Specify
000
4164
1
4165
1
4166
1
000
159 Sale (partial or total) of equity interest in this affiliate by the U.S. Reporter to other U.S.
persons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
000
160 TOTAL — Equals sum of items 144 , 145 , and 146 , minus sum of items 147 , 148 , and 149 . . . . . . . . . . . . . .
For acquisition
(1)
$ Bil. Mil. Thous. Dols.
For items 144 through 149 , enter the amounts by which the transaction
value —
4167
1
Exceeds the value carried on the books of the affiliate. . . . . . . . . . . . . . . . . . . . . .
1
4168
000
000
Is less than the value carried on the books of the affiliate. . . . . . . . . . . . . . . . . . .
For liquidation or sale
(2)
$ Bil. Mil. Thous. Dols.
2
2
000
000
Section D — Reverse Ownership
161 Did the foreign affiliate have an equity interest in the
U.S. Reporter? – Mark (X) one.
4169
1
1
CLOSE FY2014
Equity
interest
Yes — Enter percent of ownership, to the tenth of
one percent, and the dollar value of the
equity owned at the end of FY 2009
(1)
4170
1
2
1
(2)
.
No — Continue with item 154
Value of equity owned
(3)
Voting
interest
%
2
$ Bil. Mil. Thous. Dols.
.
%
3
000
Remarks
4171
BEA USE ONLY
Page 18
1
2
FORM BE-10B (REV. 12/2013)
Part VI — U.S. Exports To and U.S. Imports From Majority-Owned Foreign Affiliate
Goods only valued f.a.s. at port of exportation; do not include services —
See Instruction Booklet, Part V.
Affiliate ID
IMPORTANT NOTES
Report U.S. exports of goods to and U.S. imports of goods from the
foreign affiliate in FY 2014. Report all goods that physically left or
entered the U.S. customs area. Report data on a “shipped” basis, i.e.,
on the basis of when and to (or by) whom the goods were shipped. This
is the same basis as official U.S. trade statistics to which these data will
be compared. Do not record a U.S. import or export if the goods did not
physically enter or leave (i.e., were not physically shipped to or from)
the United States, even if they were charged to the foreign affiliate by, or
charged by the foreign affiliate to, a U.S. person.
Foreign affiliates normally keep their accounting records on a “charged”
basis, i.e., on the basis of when and to (or by) whom the goods were
charged. The “charged” basis may be used if there is no material
difference between it and the “shipped” basis. If there is a material
difference, the “shipped” basis must be used or adjustments made to the
data on a “charged” basis to approximate a “shipped” basis. The data
should include goods only; they should exclude services.
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.
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).
162 On what basis were the trade data in the section prepared? — Mark (X) one.
4172
1
1
“Shipped” basis.
1
2
“Charged” basis without adjustments, because there is no material difference between the “charged” and “shipped” bases.
1
3
“Charged” basis with adjustments to correct for material differences between the “charged” and “shipped” bases.
TOTAL
Shipped by U.S.
Reporter(s)
(2)
(1)
U.S. EXPORTS OF GOODS TO THIS FOREIGN AFFILIATE
(Valued f.a.s. U.S. port)
$ Bil.
4173
163 What is the value of the total goods shipped in
FY 2014 from the U.S. to this affiliate?. . . . . . . . . . . .
Mil. Thous. Dols. $ Bil.
1
Shipped by other
U.S. persons
(3)
Mil. Thous. Dols. $ Bil.
2
Mil. Thous. Dols.
3
000
000
000
BY INTENDED USE — Sum of items 164
through 166 must equal item 163
164 Goods intended for further processing, 4174
assembly, or manufacture by this affiliate
before resale to others. . . . . . . . . . . . . . . . . . . . .
1
2
000
4175 1
000
2
165 Goods for resale without further processing,
assembly, or manufacture by affiliate. . . . . . .
Shipped to other
U.S. persons
(3)
Shipped to U.S.
Reporter(s)
(2)
(1)
$ Bil.
000
000
TOTAL
167 What is the value of the total goods shipped
in FY 2014 to the U.S. by this affiliate?. . . . . . . . . . . .
3
000
U.S. IMPORTS OF GOODS FROM THIS FOREIGN AFFILIATE
(Valued f.a.s. foreign port)
000
000
2
166 Other, including capital equipment — Specify .
000
3
000
4176 1
4178
3
Mil. Thous. Dols. $ Bil.
Mil. Thous. Dols. $ Bil.
2
1
Mil. Thous. Dols.
3
000
000
000
Remarks
BEA
USE
ONLY
4179
FORM BE-10B (REV. 12/2013)
1
2
3
4
5
Page 19
Page 20
CONTINUE ON NEXT PAGE
BE-10B Supplement A
BUREAU OF ECONOMIC ANALYSIS
U.S. DEPARTMENT OF COMMERCE
%
%
%
%
%
%
%
%
%
%
%
%
.
.
.
.
.
.
.
.
.
.
.
5007
5008
5009
5010
5011
5012
5013
5014
5015
5016
5017
%
.
5005
.
%
.
5004
5006
%
.
5003
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
Close FY 2014 Close FY 2013
.
(3)
5002
(1)
BEA USE ONLY
(5)
(2)
Name of each foreign affiliate, as taken from item 2 of the Form BE-10B or
BE-10C, or as listed on Form BE-10D, in which the reporting affiliate holds
a direct equity interest
Percentage of direct
ownership in the foreign
affiliate listed in column (1)
held by the foreign affiliate
named in the Identification
block above
(Enter percentage to the
nearest tenth.)
Page No. _____ of _____
pages of this Supplement A
(4)
Affiliate identification number
taken from the preprinted
Form BE-10B or BE-10C, if
provided, of each foreign
affiliate listed in column (1)
List of all Foreign Affiliates in Which the Reporting Foreign Affiliate (as Consolidated) has a Direct Equity
Interest but Which are not Fully Consolidated on This Form BE-10B
FORM
(REV. 1/2010)
FORM BE-10B (REV. 12/2013)
Page 21
%
%
%
%
%
%
%
%
%
%
%
%
.
.
.
.
.
.
.
.
.
.
.
5023
5024
5025
5026
5027
5028
5029
5030
5031
5032
5033
%
.
5021
.
%
.
5020
5022
%
.
5019
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
Close FY 2014 Close FY 2013
.
(3)
5018
(1)
BEA USE ONLY
(5)
(2)
Name of each foreign affiliate, as taken from item 2 of the Form BE-10B or
BE-10C, or as listed on Form BE-10D, in which the reporting affiliate holds
a direct equity interest
Percentage of direct
ownership in the foreign
affiliate listed in column (1)
held by the foreign affiliate
named in the Identification
block above
(Enter percentage to the
nearest tenth.)
Page No. _____ of _____
pages of this Supplement A
(4)
Affiliate identification number
taken from the preprinted
Form BE-10B or BE-10C, if
provided, of each foreign
affiliate listed in column (1)
List of all Foreign Affiliates in Which the Reporting Foreign Affiliate (as Consolidated) has a Direct Equity
Interest but Which are not Fully Consolidated on This Form BE-10B — Continued
BE-10B Supplement B
BUREAU OF ECONOMIC ANALYSIS
U.S. DEPARTMENT OF COMMERCE
Affiliate ID Number
B
Page No. _____ of _____
pages of this Supplement B
Identification – Name of foreign affiliate as shown in item 2 of Form BE-10B
BEA USE
ONLY
%
%
%
%
%
%
%
%
%
%
%
%
.
.
.
.
.
.
.
.
.
.
.
.
5036
5037
5038
5039
5040
5041
5042
5043
5044
5045
5046
5047
%
.
5035
(4)
%
(3)
.
(2)
(1)
Name of foreign affiliate which holds the direct equity
interest in the foreign affiliate listed in column (2)
5034
Name and country of location of each foreign affiliate
fully consolidated in this Form BE-10B
BEA USE ONLY
Percentage of direct
ownership at close
FY 2014 which the
foreign affiliate listed
in column (3) has in
the foreign affiliate
listed in column (2)
(Enter percentage to
the nearest tenth.)
NOTE – Consolidate affiliates only if they are located in the same country and are in the same BEA 4-digit industry or are integral parts of the same business operation.
Supplement B — This list must be completed for the foreign affiliate for which the U.S. Reporter is reporting consolidated financial and operating data to BEA; each foreign affiliate fully
consolidated must be more than 10 percent owned, directly or indirectly, by the U.S. Reporter and must also be more than 50 percent owned by the foreign affiliate named in item 2. The
number of foreign affiliates listed below plus the reporting foreign affiliate must agree with Part I, item 3. Continue listing onto as many copied pages as needed.
List of all Foreign Affiliates Fully Consolidated into the Reporting
Foreign Affiliate
FORM
(REV. 1/2010)
▲
Page 22
CONTINUE ON NEXT PAGE
2014 ANNUAL SURVEY OF U.S. DIRECT INVESTMENT ABROAD
FORM BE-10B — ADDITIONAL INSTRUCTIONS BY ITEM
Part IV, Section A — Distribution of Sales or Gross Operating Revenues
76 — 79
Disaggregate the total sales or gross operating revenues into sales of
goods, sales of services, and investment income.
77 Sales of goods — Goods are normally economic outputs that are
tangible. Report as sales of goods:
• Mass produced media, including exposed film, video tapes, DVDs,
audio tapes, and CDs.
• Books. NOTE: Book publishers — To the extent feasible, report as
sales of services all revenues associated with the design, editing, and
marketing activities necessary for producing and distributing books
that you both publish and sell. If you cannot unbundle (i.e., separate)
these revenues from the value of the books you sell, then report your
total sales as sales of goods or services based on the activity that
accounts for a majority of the value.
• Energy trading activities where you take title to the goods.
NOTE: If you act in the capacity of a broker or agent to facilitate
the sale of goods and you do not take title to the goods, report your
revenue (i.e., commissions) as sale of services in 78 .
• Magazines and periodicals sold in retail stores. NOTE: Report
subscription sales as sales of services in 78 .
• Packaged general use computer software.
• Structures sold by businesses in real estate.
• Revenues earned from building structures by businesses in
construction.
• Electricity, natural gas, and water. NOTE: Revenues derived from
transmitting and/or distributing these goods, as opposed to revenues
derived from the sale of the actual product, should to the extent
feasible, be reported as sales of services in 78 .
78 Sales of services — Services are normally economic outputs that
are intangible. Report as sales of services:
• Advertising revenue.
• Commissions and fees earned by companies engaged in finance
and real estate activities.
• Mass produced audiovisual media that are delivered electronically,
including film, music, manuscripts, or other digital content.
• Commissions earned by agents or brokers (i.e., wholesalers) who act
on behalf of buyers and sellers in the wholesale distribution of goods.
NOTE: Agents or brokers do not take title to the goods being sold.
• Magazines and periodicals sold through subscriptions. NOTE:
Report magazines and periodicals sold through retail stores, as
sales of goods in 77 .
• Newspapers.
• Pipeline transportation.
• Software downloaded from the Internet, electronic mail, an Extranet,
an Electronic Data Interchange network, or some other online system.
• Computer systems design and related services.
• Negotiated licensing fees for software to be used on networks.
Licensing fees associated with rights to reproduce or distribute software.
• Electricity transmission and distribution, natural gas distribution,
and water distribution.
Report the source of real estate rental income in columns 2 through 7
based on the location of the property.
79 Investment income — Report dividends and interest generated
by finance and insurance activities as investment income. NOTE:
Report commissions and fees as sales of services in 78 .
Finance or insurance companies that include investment income in
gross operating revenues should report the source of such investment
income in columns 2 through 7 based on the location of the issuer of the
financial instrument whether publicly issued or privately placed. If the
location of the issuer is unknown, then substitute the nationality of the
issuer. If both the location and nationality of the issuer are unknown, and
an intermediary (e.g., trustee, custodian, or nominee) is used to manage
the investment (financial instrument or real estate) use the country of
location of the intermediary.
Special Instructions for Dealers in Financial Instruments, Finance Companies,
Insurance Companies, and Real Estate Companies
A. Certain gains (losses) for (1) dealers in financial
instruments and finance and insurance companies, and
(2) real estate companies.
1. Dealers in financial instruments (including securities,
currencies, derivatives, and other financial instruments)
and finance and insurance companies — Include in 45 :
• impairment losses as defined by FASB ASC 320 (FAS 115),
• realized gains and losses on trading or dealing,
• unrealized gains or losses, due to changes in the valuation
of financial instruments, that flow through the income
statement, and
• goodwill impairment as defined by FASB ASC 350 (FAS 142).
EXCLUDE from 45 , unrealized gains or losses due to changes in
the valuation of financial instruments that are taken to other
comprehensive income. Reflect such changes in 66 (all other
components of accumulated other comprehensive income (loss)).
EXCLUDE from 45 , income from explicit fees and commissions.
Include income from these fees and commissions as operating
revenue in 28 and 42 and as sales of services in 78 .
2. Real estate companies — Include in 45 :
• impairment losses as defined by FASB ASC 360 (FAS 144), and
• goodwill impairment as defined by FASB ASC 350 (FAS 142).
EXCLUDE the income earned and expenses incurred from the
sale of real estate you own. Such income should be reported as
operating revenue in 28 , 42 and 76 and as sales of goods in
77 . Such expenses, including the net book value of the real
estate sold, should be reported as cost of goods sold in 48 . Do
not net the expenses against the revenues.
B. Special instructions for insurance companies
1. When there is a difference between the financial and operating data
reported to the stockholders and the data reported in the annual
statement to an insurance department, prepare the BE-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
FORM BE-10B (REV. 12/2013)
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 ( 42 ) — Include items such as earned premiums,
annuity considerations, gross investment income, and items of a
similar nature. Exclude income from equity investments in
unconsolidated business enterprises that is to be reported in
43 and exclude certain gains or losses that are to be
reported in 45 .
b. Certain gains (losses) ( 45 ) — See Special
Instructions, A.1.
c. Cost of goods sold or services rendered and selling,
general, and administrative expenses ( 48 ) — Include
costs relating to sales or gross operating revenues, such as policy
losses incurred, death benefits, matured endowments, other policy
benefits, increases in liabilities for future policy benefits,
and other underwriting expenses.
d. Sales of services ( 78 , column 1) — Include premium
income and income from other services, if any.
Calculate premiums earned by companies engaged in insurance
activities 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.
e. Investment Income ( 79 , column 1) — Report that
portion of sales or gross operating revenues that is investment
income. However, report any gains or losses on investments, in
accordance with Special Instructions, A.1. See Additional
Instructions for Part IV, Section D, 79 , above to determine
the location of the transactor of investment income.
Page 23
Summary of Industry Classifications
For a full explanation of each code see www.bea.gov/naics2012
Agriculture, Forestry, Fishing,
and Hunting
1110
1120
1130
1140
1150
Crop production
Animal production
Forestry and logging
Fishing, hunting, and trapping
Support activities for agriculture
and forestry
Mining
2111
2121
2123
2124
2125
2126
2127
2132
Oil and gas extraction
Coal
Nonmetallic minerals
Iron ores
Gold and silver ores
Copper, nickel, lead, and zinc ores
Other metal ores
Support activities for oil and gas
operations
2133 Support activities for mining, except
for oil and gas operations
Utilities
2211 Electric power generation,
transmission, and distribution
2212 Natural gas distribution
2213 Water, sewage, and other systems
Construction
2360 Construction of buildings
2370 Heavy and civil engineering construction
2380 Specialty trade contractors
Manufacturing
3111
3112
3113
3114
3115
3116
3117
3118
3119
3121
3122
3130
3140
3150
3160
3210
3221
3222
3231
3242
3243
3244
3251
3252
3253
Page 24
Animal foods
Grain and oilseed milling
Sugar and confectionery products
Fruit and vegetable preserving and
specialty foods
Dairy products
Meat products
Seafood product preparation and
packaging
Bakeries and tortillas
Other food products
Beverages
Tobacco
Textile mills
Textile product mills
Apparel
Leather and allied products
Wood products
Pulp, paper, and paperboard mills
Converted paper products
Printing and related support activities
Integrated petroleum refining and
extraction
Petroleum refining without extraction
Asphalt and other petroleum and
coal products
Basic chemicals
Resins, synthetic rubbers, and
artificial and synthetic fibers and
filaments
Pesticides, fertilizers, and other
agricultural chemicals
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, Durable Goods
4231 Motor vehicles and motor vehicle
parts and supplies
4232 Furniture and home furnishing
4233 Lumber and other construction materials
4234 Professional and commercial
equipment and supplies
4235 Metal and mineral (except petroleum)
4236 Electrical and electronic goods
4237 Hardware, and plumbing and heating
equipment and supplies
4238 Machinery, equipment, and supplies
4239 Miscellaneous durable goods
Wholesale Trade, Nondurable Goods
4241
4242
4243
4244
4245
4246
4247
4248
Paper and paper product
Drugs and druggists’ sundries
Apparel, piece goods, and notions
Grocery and related product
Farm product raw material
Chemical and allied products
Petroleum and petroleum products
Beer, wine, and distilled alcoholic
beverage
4249 Miscellaneous nondurable goods
Wholesale Trade, Electronic Markets
and Agents and Brokers
4251 Wholesale electronic markets and
agents and brokers
Retail Trade
4410
4420
4431
4440
4450
4461
4471
4480
4510
4520
4530
4540
Motor vehicle and parts dealers
Furniture and home furnishings
Electronics and appliance
Building material and garden
equipment and supplies dealers
Food and beverage
Health and personal care
Gasoline stations
Clothing and clothing accessories
Sporting goods, hobby, book, and music
General merchandise
Miscellaneous store retailers
Nonstore retailers
Transportation and Warehousing
4810
4821
4833
4839
4840
4850
4863
4868
4870
4880
4920
4932
4939
Air transportation
Rail transportation
Petroleum tanker operations
Other water transportation
Truck transportation
Transit and ground passenger
transportation
Pipeline transportation of crude oil,
refined petroleum products,
and natural gas
Other pipeline transportation
Scenic and sightseeing transportation
Support activities for transportation
Couriers and messengers
Petroleum storage for hire
Other warehousing and storage
FORM BE-10B (REV. 12/2013)
Summary of Industry Classifications – Continued
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
5223
5224
5229
5231
5238
5242
5243
5249
5252
Depository credit intermediation (Banking)
Activities related to credit intermediation
Nondepository credit intermediation
Nondepository branches and agencies
Securities and commodity contracts
intermediation and brokerage
Other financial investment activities and
exchanges
Agencies, brokerages, and other
insurance related activities
Insurance carriers, except life insurance
carriers
Life insurance carriers
Funds, trusts, and other financial vehicles
Real Estate and Rental and Leasing
5310
5321
5329
5331
Real estate
Automotive equipment rental and leasing
Other rental and leasing services
Lessors of nonfinancial intangible assets,
except copyrighted works
FORM BE-10B (REV. 12/2013)
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 bank holding
companies
5513 Corporate, subsidiary, and regional
management offices
Administrative and Support, Waste
Management and Remediation Services
5611
5612
5613
5614
5615
5616
5617
5619
5620
Office administrative services
Facilities support services
Employment services
Business support services
Travel arrangement and reservation
services
Investigation and security services
Services to buildings and dwellings
Other support services
Waste management and remediation
services
Educational Services
6110 Educational services
Health Care and Social Assistance
6210
6220
6230
6240
Ambulatory health care services
Hospitals
Nursing and residential care facilities
Social assistance
Arts, Entertainment, and Recreation
7110 Performing arts, spectator sports, and
related industries
7121 Museums, historical sites, and similar
institutions
7130 Amusement, gambling, and recreation
industries
Accommodation and Food Services
7210 Accommodation
7220 Food services and drinking places
Other Services
8110 Repair and maintenance
8120 Personal and laundry services
8130 Religious, grantmaking, civic,
professional, and similar organizations
Public Administration
9200 Public administration
Page 25
Part IV — Financial and Operating Data of Foreign Affiliate With Assets, Sales,
or Net Income (Loss) Greater Than $300 Million
Complete ONLY if the answer to item 93 is “Yes.”
●
➙ If you completed Part III, skip to Part V on page 15.
Section A — Distribution of Sales or Gross Operating Revenues
Local sales
What is the
foreign
affiliate’s
value for:
100 Sales or gross
operating revenues,
excluding sales
taxes?
a. Column (1)
equals 42 .
TOTAL
Column (1) equals
the sum of
columns (2)
through (7)
(1)
b. Each column
$ Bil. Mil. Thous. Dols.
of 76 equals
the sum of 3054 1
77 , 78 ,
000
and 79 .
3055
BY TYPE
101 Sales of goods?
1
To
unaffiliated
customers
(2)
(3)
To U.S.
Reporter(s)
To
unaffiliated
customers
To other
foreign
affiliates of
the U.S.
Reporter(s)
To
unaffiliated
customers
(4)
(5)
(6)
(7)
2
3
4
5
6
7
2
3
4
5
6
7
2
3
4
5
6
7
2
3
4
5
6
7
000
3057 1
103 Investment income?
To other
foreign
affiliates of
the U.S.
Reporter(s)
Sales to other countries
000
3056 1
102 Sales of services?.
Sales to U.S.
000
Sales to other countries
BY DESTINATION
The sum of items 100 through 105, column (1) and (2) equals item 96, columns (6) and (7),
respectively.
To other foreign
affiliates of the U.S.
Reporter(s)
(1)
$ Bil.
3058
Mil. Thous.
000
1
000
1
000
000
1
000
2
000
000
(1)
(2)
1
2
000
1
111
000
2
000
1
112
000
2
000
1
113
000
2
000
1
114
000
2
000
1
115
000
2
000
1
116
000
2
000
1
117 All other countries
000
2
109 Asia and Pacific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FORM BE-10B (REV. 12/2013)
000
2
1
Enter the name of the five foreign countries, other than the host country, to which
this foreign affiliate had the most sales or gross operating revenues.
110 Total sales or gross operating revenues, excluding sales taxes — equals item 99,
columns 6 and 7, and the sum of items 2 through 7, columns 1 and 2 . . . . . . . . . . . . . . . . . . . . . .
000
2
108 Middle East. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3063
000
000
1
107 Africa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3062
Dols.
2
106 Latin America and other Western Hemisphere. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3061
Mil. Thous.
2
105 Europe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3060
(2)
Dols. $ Bil.
1
104 Canada. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3059
To unaffiliated
customers
000
2
000
000
Page 11
| File Type | application/pdf |
| File Title | untitled |
| File Modified | 2014-07-29 |
| File Created | 2014-07-28 |