Form BE-11 A BE-11 A BE-11 A (Report for U.S. Reporter)

FORM

BE-11A

(REV. 12/2013)

OMB No. 0608-0053: Approval Expires 12/31/2016

2013 ANNUAL SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL

BE-11A (Report for U.S. Reporter)
Electronic Filing: Go to www.bea.gov/efile for details
Mail reports to:

A

Reporter ID Number

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

1 Name and address of U.S. Reporter

Deliver reports to: U.S. Department of Commerce

Bureau of Economic Analysis, BE-69(A)

Shipping and Receiving, Section M-100

1441 L Street, NW

Washington, DC 20005
Fax reports to:

(202) 606-5312

Assistance:

E-mail:
Telephone:
Copies of form:

be10/[email protected]
(202) 606-5566
www.bea.gov/dia

Please include your BEA Identification Number
with all requests.

IMPORTANT
Instruction Booklet — Contains additional instructions, definitions, and detailed reporting requirements for completing this form.
Who must report — Form BE-11A must be filed by each U.S. person that has a foreign affiliate reportable in fiscal year 2013.
Data on Form BE-11A pertain to the fully consolidated U.S. domestic business enterprise for the U.S. Reporter’s 2013 fiscal year. DO NOT FULLY
CONSOLIDATE OPERATIONS OF FOREIGN AFFILIATES ON FORM BE-11A. Report data pertaining to the operations of foreign affiliates
on Forms BE-11B, BE-11C, BE-11D, or BE-11E.
Due Date — A complete BE-11 report is due May 30, 2014.

$

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.

1

MANDATORY
CONFIDENTIALITY
PENALTIES

Name

0991

Address

0992

Thous.

Dols.

1

335

000

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

0993

0994

Mil.

This survey is being conducted under the International Investment and Trade in Services Survey
Act (P.L. 94-472, 90 Stat. 2059, 22 U.S.C. 3101-3108, as amended). The filing of reports is
mandatory and the Act provides that your report to this Bureau is confidential. Whoever fails to
report may be subject to penalties. See page 11 for additional details.

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

Bil.

Area code

Telephone
number

Number

Extension

0995

Print or type name and title

0996

Telephone number

Date

0997

Fax number

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

E-mail:

1

1

1 2
1000

Fax:

1
1

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

0999

E-mail address

1001

Fax number

0

No

1

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

2

No

1

Part I – Identification of U.S. Reporter
2

If the U.S. Reporter is a corporation, is the corporation owned to the extent of more than 50% of
its voting stock by another U.S. business enterprise?
1

1003

1

3

1

Yes — Complete the “BE-11, CLAIM FOR NOT FILING.” On the claim, mark (X) box number B.2 and enter the name and
address of the U.S. business enterprise with whose data your data will be consolidated in accordance with the
definition of a fully consolidated U.S. domestic business enterprise. (See Instruction Booklet, Part I.B.1.b.) Submit
the claim to BEA and forward the remainder of the BE-11 survey packet to the U.S. business enterprise with whose
data your data will be consolidated. If this cannot be done, please contact us for further instructions.

2

No — Complete the remainder of this form.

What is the Employer Identification Number(s) used by the U.S. Reporter to file income and payroll taxes? Show additional
numbers on a separate sheet if necessary.
1004 1

__ __

4

2

__ __

___ ___ ___ ___ ___ ___ ___

How many foreign affiliate reports (Forms BE-11B, BE-11C, BE-11D, and BE-11E) are you required to file?
1005

5

___ ___ ___ ___ ___ ___ ___

Number
1

What is the ending date of this U.S. Reporter’s 2013 fiscal year? — The U.S. Reporter’s financial reporting year that
has an ending date in calendar year 2013. See Instruction Booklet, Part II.A.
1006

Month

Day

Year

1

2 __
0 __
3
1 __
__ __ / __ __ / __
6

Is the U.S. Reporter a bank? Note: A “bank” is a business engaged in deposit banking or closely related functions,
including commercial banks, Edge Act corporations, foreign branches and agencies of U.S. banks whether or not they
accept deposits abroad, savings and loans, bank holding companies, and financial holding companies under the
Gramm-Leach-Bliley Act.
1008

1
1

7

1

Yes

2

No

Is the U.S. Reporter named in 1 a U.S. affiliate of a foreign person and required to file a 2013 Form BE-15A, Annual
Survey of Foreign Direct Investment in the United States?
1011

1

1

1

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

2

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

Remarks

BEA
USE
ONLY
Page 2

1029 1

2

3

4

5

1030 1

2

3

4

5

1031 1

2

3

4

5

FORM BE-11A (REV. 12/2013)

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

What is the major activity of the fully consolidated domestic U.S.
Reporter? — Mark (X) one.

Reporter ID

Select the one activity below that best describes the major activity of the U.S.
Reporter. For an inactive U.S. Reporter, select the activity based on its last active
period; for “start-ups,” select the intended activity.
1013

1
1
1
1

9

1

1
2

Producer of goods

3

Producer or distributor of information

4

Provider of services

5

Other – Specify

Seller of goods the affiliate does not produce

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.”)
1014

Industry classification of fully consolidated domestic U.S. Reporter (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 U.S. Reporter, enter an ISI code based on its last active period.
• Holding companies (ISI code 5512) must show total income. A conglomerate must determine its 4-digit ISI code(s) based on the
activities of the fully consolidated U.S. domestic business enterprise. The “holding company” classification is often an invalid classification
for a conglomerate. Please contact BEA for further assistance before using ISI code 5512.
• Dealers in financial instruments and finance, insurance, and real estate companies
Sales or gross
see Special Instructions, page 12.
operating
revenues
ISI code
(2)
(1)
What is the U.S. Reporter’s industry (ISI) code(s) and value(s) for:
Thous.
$ Bil. Mil.
1015 1

Dols.

2

000

10 Largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1016 1

2

000

11 2nd largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1017 1

2

000

12 3rd largest sales or gross operating revenues? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1018 1

2

000

13 4th largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1019 1

2

000

14 5th largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1020 1

2

000

15 6th largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1021 1

2

000

16 7th largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1022 1

2

000

17 8th largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1023 1

2

000

18 9th largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1024 1

2

000

19 10th largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1026

2

000

20 Sales or gross operating revenues not accounted for above?. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .
1027

2

21 What is the U.S. Reporter’s total sales or gross operating revenues?
Sum of 10 through 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

Remarks

BEA
USE
ONLY

1028 1

2

3

4

5

1012 1

2

3

4

5

FORM BE-11A (REV. 12/2013)

Page 3

Part I – Identification of U.S. Reporter — Continued
SIZE OF U.S. REPORTER
22 Did this U.S. Reporter have any one of these three items – (1) total assets, (2) sales or gross operating revenues,
excluding sales taxes, or (3) net income (loss) – greater than $300 million at the end of, or for, the U.S. Reporter’s
2013 fiscal year?
2030

1

1

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

1

2

No — Complete Part II, skip Part III, then continue to Part IV on page 10.

Part II – Selected Financial and Operating Data of U.S. Reporter
Complete ONLY if the answer to 22 is “No.”
NET INCOME, ASSETS, LIABILITIES, AND EMPLOYEES
What are the U.S. Reporter’s values for:

$

Bil.

Mil.

Thous.

Dols.

2031 1

000

23 Net income (loss)? – See 27 on page 5 for instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2032

1

000

24 Total assets — Balance at close of fiscal year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2033

1

000

25 Total liabilities — Balance at close of fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Number of employees
2034

26 Total number of employees? — Report the total number of employees for the year.
(See 37 on page 7 for an explanation of “number of employees.”). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

➙ Skip to Part IV on page 10.
●

Remarks

BEA
USE
ONLY
Page 4

2036

1

FORM BE-11A (REV. 12/2013)

Part III – Financial and Operating Data of U.S. Reporter
Complete ONLY if the answer to 22 is “Yes.”
Section A — Net Income, Certain Gains (Losses), and U.S. Income Taxes

Reporter ID

What are the U.S. Reporter’s value(s) for:

$
3046

Bil.

Mil.

Thous.

1

Dols.

000

27 Net income (loss), after provision for U.S. income taxes? Include:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a. Income from equity investments in unconsolidated business enterprises (domestic and foreign); for those
owned less than 20 percent report dividends;
b. Non-operating income and extraordinary items (as defined by GAAP);
c. Gains (losses) from the sale or liquidation of foreign affiliates. In accordance with FASB ASC 830 (FAS 52), these
gains (losses) must be adjusted to include the closing balance in the foreign affiliate’s translation
adjustment account.
28 Certain gains (losses)? Read the following instructions carefully as they may deviate from what is normally
3039
required by U.S. Generally Accepted Accounting Principles. Report gross amount before income tax
effect. Include income tax effect in 29 . Report gains (losses) resulting from: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$

Bil.

Mil.

Thous.

1

Dols.

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 12;
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 12;
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;
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 30 ;
f. Re-measurement of U.S. Reporter’s foreign-currency-denominated assets and liabilities due to changes in
foreign exchange rates during the reporting period;
g. Extraordinary, unusual, or infrequently occurring items that are material. Include losses from accidental
damage or disasters after estimated insurance reimbursement. Include other material items, including
write-ups, write-downs, and write-offs of tangible and intangible assets; gains (losses) from the sale or other
disposition of capital assets; and gains (losses) from the sale or other disposition of financial assets, including
securities, to the extent not included above. Exclude legal judgments;
h. The cumulative effect of a change in accounting principle; and
i. The cumulative effect of a change in the estimate of stock compensation forfeitures under FASB
ASC 718 (FAS 123(R)).

$
3043

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

Bil.

Mil.

1

Thous.

Dols.

000

Remarks

BEA
USE
ONLY
FORM BE-11A (REV. 12/2013)

3050

1

Page 5

,

Part III – Financial and Operating Data of U.S. Reporter — Continued

Section B — 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 28 .
• Finance and leasing companies with ISI codes 5221, 5223, 5224, 5229, 5231, 5238, 5252, or 5331 report interest income in 30 .
• Insurance companies with ISI codes 5243 or 5249 report gross investment income in 30 . See Special Instructions, B.2.a., c.,
and d., page 12.
• Distribute sales or gross operating revenues among three categories – sales of goods, sales of services, and investment income.
See Additional Instructions on page 11 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 the majority of the value. Give best estimates if actual figures
are not available.
$
3147

30 What are the U.S. Reporter’s sales or gross operating revenues, excluding sales
taxes? (Equals the sum of 31 , 32 , and 33 and the sum of 34 , 35 , and 36 ) . . . . . . . . . . . . .
BY TRANSACTOR
What are the U.S. Reporter’s value(s) for:

Mil.

Thous.

Bil.

Mil.

Thous.

000
1

000

32 Sales to foreign affiliates of this U.S. Reporter? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3103

1

000

33 Sales to other foreign persons?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BY TYPE
What are the U.S. Reporter’s value(s) for:

$
3148

Bil.

Mil.

Dols.

000
1

000

35 Sales of services?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3150

Thous.

1

34 Sales of goods?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3149

Dols.

1

31 Sales to U.S. persons? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3102

Dols.

000
$

3101

Bil.

1

1

000

36 Investment income?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Remarks

BEA
USE
ONLY
Page 6

3250

1

FORM BE-11A (REV. 12/2013)

Part III – Financial and Operating Data of U.S. Reporter — Continued
Section C — Number of Employees and Employee Compensation

Reporter ID

• Report the number of employees on the payroll at the end of FY 2013 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 2013. If the number of employees at the end of FY 2013
(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 2013. 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 U.S. Reporter. 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
3253

1

37 What is the U.S. Reporter’s total number of employees?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
3257

38 What is the U.S. Reporter’s total employee compensation expenditure? — Report, for all
employees, the sum of wages and salaries and employee benefit plans. . . . . . . . . . . . . . . . . . . . . . . . . . .

Bil.

Mil.

Thous.

Dols.

1

000

Section D — Balance Sheet Items
• Do not fully consolidate your foreign operations.
• Report foreign operations owned 20 percent or more (including majority-owned affiliates)
on an equity basis.
• Report foreign operations owned less than 20 percent in accordance with FASB ASC 320 (FAS 115) or lower
of cost or market, as appropriate.

Balance at close
of fiscal year
$

What are the U.S. Reporter’s values for:
3371

Bil.

Mil.

40 Total liabilities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3376

Dols.

000

39 Total assets?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3375

Thous.

1

1

000
1

000

41 Total owners’ equity?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Remarks

BEA
USE
ONLY
FORM BE-11A (REV. 12/2013)

3260

1

Page 7

Part III – Financial and Operating Data of U.S. Reporter — Continued
Section E — Expenditures for Property, Plant, and Equipment (PP&E)
• 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 U.S. Reporter from others. Exclude items the U.S. Reporter has sold under a capital lease.
• Exclude from expenditures all changes in PP&E resulting from a change in the entity (e.g., due to mergers, acquisitions, divestitures,
etc.) or accounting principles during FY 2013.
• For U.S. Reporters engaged in exploring for, or developing, natural resources, include exploration and development expenditures made during FY 2013 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 2013.
• Insurance companies should include expenditures WHEREVER CLASSIFIED IN THE BALANCE SHEET.
$

Bil.

Mil.

Thous.

Dols.

3480 1

42 What is the U.S. Reporter’s expenditure for new and used property, plant,
and equipment (PP&E)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

Section F — Interest and Taxes
What are the U.S. Reporter’s value(s) for:
43 Interest income? Report interest received by or due to the U.S. Reporter from all payors (including
3587
affiliated persons), net of tax withheld at the source. Include all interest receipts included in 27
and 30 . Do not net against interest expensed, 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44 Interest expensed or capitalized? Report interest expensed or capitalized by the U.S. Reporter, paid
3588
or due to all payees (including affiliated persons), gross of tax withheld. Do not net against
interest income, 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3590

45 Taxes (except income and payroll taxes) and nontax payments (other than production
royalty payments)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
• Report all such taxes and nontax payments whether or not included in revenues or expenses in the
income statement. Include amounts paid or accrued for the year, net of refunds or credits, to Federal,
state, and local governments, their subdivisions and agencies for —

$

Bil.

Mil.

Thous.

Dols.

1

000
1

000

1

000

— Sales, consumption, and excise taxes collected by the U.S. Reporter on goods and services the U.S. Reporter 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 (except production royalty payments for natural resources).

Section G — Banking Industry Activities
• Report assets, liabilities, and interest for banking related activities covered by ISI codes 5221 or 5229.
46 In 10 through 19 , did you report sales for ISI codes 5221 or 5229 (depository or non-depository banking)?
3600

1

1

Yes

1

2

No — Skip to 48 .

47 What are the U.S. Reporter’s
values for:

Total
Column (1) equals the
sum of Columns
(2) and (3)
(1)
$ Bil.
Mil.
Thous.

Dols. $

3601 1

Banking
Activities in
ISI codes 5221
or 5229
(2)
Bil.
Mil.
Thous.

Dols. $

2

3602 1

000
2

3603 1

000
2

Interest income? —
Column (1) equals 43 . . . . . . . . . . . . . . . . . . .

000
2

Interest expensed or capitalized? —
Column (1) equals 44 . . . . . . . . . . . . . . . . . . .

000
3

000

3604 1

000
3

000

Liabilities? — Column (1) equals 40 . . . . . . . .

Dols.

3

000

Assets? — Column (1) equals 39 . . . . . . . . . .

All Other
(3)
Bil.
Mil. Thous.

000
3

000

000

000

Remarks

BEA
USE
ONLY
Page 8

3486

1

2

3

FORM BE-11A (REV. 12/2013)

Part III – Financial and Operating Data of U.S. Reporter — Continued
Section H — Insurance

Reporter ID

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).
48 Of the total sales and gross operating revenues reported in 21 , column 2, were any of the sales or revenues
generated by insurance related activities covered by ISI codes 5243 or 5249?
3591

1

1

Yes — Answer 49 and 50 .

1

2

No — Skip to 51 .

What are the U.S. Reporter’s values for:
49 Premiums earned? — Report premiums, gross of commissions, included in revenue during the
reporting year. Calculate as direct premiums written (including renewals) net of cancellations,
$
plus reinsurance premiums assumed, minus reinsurance premiums ceded, plus unearned
premiums at the beginning of the year, minus unearned premiums at the end of the year.
3592 1
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. . . . . . . . . . . . . . . . . . . . . . . . . . .
50 Losses incurred? — Report losses incurred for the insurance products covered by 49 above.
Exclude loss adjustment expenses and losses that relate to annuities. Also exclude losses
3593 1
related to universal and adjustable life, variable and interest-sensitive life, and variable-universal
life polices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Bil.

Mil.

Thous.

Dols.

000
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.
Section I — Technology

• Research and development (R&D) expenditures in 51 pertains only to R&D performed by the U.S. Reporter, whether for its own
account or for others. Include the cost of R&D performed by the U.S. Reporter and allocated to its foreign affiliate. (DO NOT report such
allocated R&D costs on Form BE-11(B), 32 .) Also, include R&D financed by the Federal Government. Exclude the cost of any R&D funded
by the Reporter but performed by others.
• 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 includes the activities described above, whether assigned to separate organizational units of the company or conducted by company
laboratories and technical groups that are not a part of a separate R&D organization.
• Include all costs incurred to support R&D. Include wages, salaries, and related costs; materials and supplies consumed; R&D depreciation,
amortization, cost of computer software used in R&D activities; utilities, such as telephone, telex, electricity, water, and gas; travel costs and
professional dues; property taxes and other taxes (except income taxes) incurred on account of the R&D organization or the facilities they
use; insurance expenses; maintenance and repair, including maintenance of buildings and grounds; company overhead including: personnel,
accounting, procurement and inventory, and salaries of research executives not on the payroll of the R&D organization.
• Exclude expenditures for quality control; routine product testing; market research; sales promotion, sales service, and other nontechnological
activities; routine technical services; geological and geophysical exploration activities, and advertising programs to promote or demonstrate new
products or processes.
• Exclude capital expenditures, expenditures for tests and evaluations once a prototype becomes a production model, patent expenses, and income
taxes and interest.
$ Bil.
Mil.
Thous.
3694

Dols.

1

000

51 What is the U.S. Reporter’s value for R&D performed BY this U.S. Reporter?. . . . . . . . . . . . . . . . . . .
Remarks

BEA
USE
ONLY
FORM BE-11A (REV. 12/2013)

3599

1

2

Page 9

Part IV – Exports and Imports By the U.S. Reporter
Goods only valued f.a.s. at the port of exportation; do not include services. See Instruction Booklet, Part V.
IMPORTANT NOTES
Report exports and imports of goods by the U.S. Reporter in FY 2013.
Report all goods that physically left or entered the U.S. customs area.
Report data on a “shipped” basis, i.e., on the basis of when and to (or by)
whom the goods were shipped. This is the same basis as official U.S.
trade statistics to which these data will be compared. Do not record a
U.S. import or export if the goods did not physically enter or leave (i.e.,
were not physically shipped to or from) the United States, even if they
were charged to the U.S. Reporter by, or charged by the U.S. Reporter to,
a foreign person.
U.S. Reporters normally keep their accounting records on a “charged”
basis, i.e., on the basis of when and to (or by) whom the goods were
charged. The “charged” basis may be used if there is no material difference between it and the “shipped” basis. If there is a material difference,
the “shipped” basis must be used or adjustments made to data on a
“charged” basis to approximate a “shipped” basis. The data should
include goods only; they should exclude services.

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).

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.

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.

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.

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).

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

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.
Shipped to its
foreign affiliates
(2)

TOTAL
(1)

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

$ Bil.
4102

Mil.

Thous. Dols. $ Bil.

(1)
$ Bil.

Mil.

000

Thous. Dols. $ Bil.

Mil.

Shipped by
other foreigners
(3)

Thous. Dols. $ Bil.

2

54 What is the value of the total goods shipped in
FY 2013 to this U.S. Reporter by foreigners? . . . . . . . .

Thous. Dols.

000
Shipped by its
foreign affiliates
(2)

1

Mil.

3

000
TOTAL

4103

Thous. Dols. $ Bil.

2

1

53 What is the value of the total goods shipped in
FY 2013 by this U.S. Reporter to foreigners? . . . . . . . .

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

Mil.

Shipped to
other foreigners
(3)

Mil.

Thous. Dols.

3

000

000

000

Remarks

BEA
USE
ONLY
Page 10

4104

1

2

3

4

5

4105

1

2

3

4

5

FORM BE-11A (REV. 12/2013)

2013 ANNUAL SURVEY OF U.S. DIRECT INVESTMENT ABROAD
FORM BE-11A
ADDITIONAL INSTRUCTIONS BY ITEM
Authority — This survey is being conducted pursuant to the International Investment and Trade in Services Survey Act (P.L. 94-472., 90 Stat. 2059, 22
U.S.C 3101-3108, as amended, hereinafter “the Act”), and the filing of reports is MANDATORY pursuant to Section 5(b)(2) of the Act (22 U.S.C. 3104).
Penalties — Whoever fails to report shall be subject to a civil penalty of not less than $2,500, and not more than $25,000, and to injunctive relief
commanding such person to comply, or both. Whoever willfully fails to report shall be fined not more than $10,000 and, if an individual, may be imprisoned
for not more than one year, or both. Any officer, director, employee, or agent of any corporation who knowingly participates in such violations, upon
conviction, may be punished by a like fine, imprisonment, or both (22 U.S.C. 3105). These civil penalties are subject to inflationary adjustments. Those
adjustments are found in 15 C.F.R. 6.4.
Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be subject to penalty for failure to comply with, a
collection of information subject to the requirements of the Paperwork Reduction Act, unless that collection of information displays a currently valid OMB
Control Number.
Respondent Burden — Public reporting burden for this BE-11 report (comprising Form BE-11A and Form(s) BE-11B, BE-11C, BE-11D,
and/or BE-11E) is estimated to average 86 hours per response. This burden includes time for reviewing instructions, searching existing data sources,
gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate to
Director, Bureau of Economic Analysis (BE-1), U.S. Department of Commerce, Washington, DC 20230; and to the Office of Management and Budget,
Paperwork Reduction Project 0608-0053, Washington, DC 20503.
Confidentiality — The Act provides that your report to this Bureau is confidential and may be used only for analytical or statistical purposes. Without
your prior written permission, the information filed in your report cannot be presented in a manner that allows it to be individually identified. Your report
cannot be used for purposes of taxation, investigation, or regulation. Copies retained for your files are immune from legal process.

Part III — Financial and Operating Data of
U.S. Reporter
Section B — Distribution of Sales or Gross Operating
Revenues ( 34 — 36 )
34 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 35 .
• Magazines and periodicals sold in retail stores. NOTE: Report
subscription sales as sales of services in 35 .
• 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 35 .

35 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.

FORM BE-11A (REV. 12/2013)

• 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 34 .
• 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 31 through 33
based on the location of the property.
36 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 35 .
Finance or insurance companies that include investment income in
gross operating revenues should report the source of such investment
income in 31 through 33 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.

Page 11

Special Instructions for Dealers in Financial Instruments, Finance Companies,
Insurance Companies, and Real Estate Companies
A. Certain gains (losses) ( 28 ) for (1) dealers in financial
instruments and finance and insurance companies, and (2)
real estate companies.
1. Dealers in financial instruments (including securities,
currencies, derivatives, and other financial instruments)
and finance and insurance companies — Include in 28 :
• 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 28 , unrealized gains or losses due to changes in
the valuation of financial instruments that are taken directly to
owners’ equity.
EXCLUDE from 28 , income from explicit fees and commissions.
Include income from these fees and commissions as operating
income in 21 and 30 and as sales of services in item 35 .
2. Real estate companies — Include in 28 :
• impairment losses as defined by FASB ASC 360 (FAS 144), and
• goodwill impairment as defined by FASB ASC 350 (FAS 142).
EXCLUDE from 28 the revenues earned and expenses incurred
from the sale of real estate you own. Such revenues should be
reported as operating income in 21 and 30 and as sales of
goods in 34 .
B. Special instructions for insurance companies
1. When there is a difference between the financial and operating data
reported to stockholders and the data reported in the annual
statement to an insurance department, prepare the BE-11 on the
same basis as the annual report to the stockholders.

Page 12

Valuation should be according to normal commercial accounting
procedures, not at rates promulgated by insurance departments, e.g.,
include assets not acceptable for inclusion in the annual statement to
an insurance department such as:
(1.) non-trusteed or free account assets and
(2.) nonadmitted assets, including furniture and equipment, agents’
debit balances, and all receivables deemed to be collectible.
Include mandatory securities valuation reserves that are
appropriations of retained earnings in the owners’ equity section
of the balance sheet, not in the liability section.
2. Instructions for reporting specific items
a. Sales or gross operating revenues, excluding sales
taxes ( 30 ) — Include items such as earned premiums, annuity
considerations, gross investment income, and items of a similar
nature. Exclude income from equity investments in unconsolidated
business enterprises and exclude certain realized and unrealized
gains or losses that are to be reported in 28 .
b. Certain gains (losses) ( 28 ) — See Special Instructions,
A.1.
c. Sales of services ( 35 ) — 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.
d. Investment income ( 36 ) — Report that portion of sales or
gross operating revenues that is investment income. However,
report any gains or losses on investments in accordance with
Special Instructions, A.1. See Additional Instructions
for Part III, Section B, 36 , on page 11 to determine the location
of the transactor of investment income.

FORM BE-11A (REV. 12/2013)