BE-13A Report for U.S. business acquired by foreign

FORM

BE-13A

(REV. 09/2014)

OMB No. 0608-0035: Approval Expires XX/XX/XXXX

SURVEY OF NEW FOREIGN DIRECT INVESTMENT IN THE UNITED STATES
FORM BE-13A
MANDATORY — CONFIDENTIAL
Name and mailing address

Electronic filing: Go to www.bea.gov/efile for details
Mail reports to:

U.S. Department of Commerce
Bureau of Economic Analysis, BE–49(NI)
Washington, DC 20230

Name:
0010

In Care Of:
0011

Attention:

Deliver reports to:

U.S. Department of Commerce
Bureau of Economic Analysis, BE–49(NI)
Shipping and Receiving Section, M–100
1441 L Street, NW
Washington, DC 20005

0012

Title:
0013

Street 1:
0014

Fax reports to:

(202) 606–2894

Assistance:

E-mail: [email protected]
Telephone: (202) 606-5577
Copies of form: www.bea.gov/fdi

Street 2:
0015

City:
0016

State:
0017

Zip:
0018

Definitions: Underlined items are defined on page 10.
Due date: No later than 45 days after the completion of the investment transaction.
Estimates: If actual amounts are not available, supply estimates and label them as such.
Who must report: A BE-13A report must be filed by a U.S. business enterprise when a foreign entity acquires a 10 percent or more voting interest
(directly, or indirectly through an existing U.S. affiliate) in the U.S. enterprise, segment, or operating unit after which (1) the U.S. business enterprise
operates as a separate legal entity and (2) by this acquisition, at least a 10 percent voting interest in the acquired entity is now held, directly or
indirectly by the foreign entity.
INCLUDE:
• Purchase of U.S. real estate (including land) that is intended for lease or sale without significant added construction.
EXCLUDE:
• Purchase of U.S. real estate including land on which you intend to perform construction. Report either as part of the
establishment of a new U.S. affiliate (Form BE-13B) or as the expansion of an existing U.S. affiliate (Form BE-13D), whichever
is applicable.
• Acquisitions of additional equity in an existing U.S. affiliate in which a foreign person or entity already has a 10 percent voting
interest.
Exception: File a BE-13 if the existing U.S. affiliate has not previously filed a BE-13, BE-605, BE-12, or BE-15.
Alternate forms:
Report on Form BE-13B if a foreign entity or an existing U.S. affiliate of a foreign entity establishes a new legal entity in the United States and the
foreign entity owns 10 percent or more of the new business enterprise’s voting interest (directly or indirectly).
Report on Form BE-13C if an existing U.S. affiliate of a foreign parent acquires a U.S. business enterprise or segment that it then merges into its
operations.
Report on Form BE-13D if an existing U.S. affiliate of a foreign parent expands its operations to include a new facility where business is conducted.
Report on Form BE-13E to update construction costs and cost projections previously reported on Forms BE-13B or BE-13D.
See Form BE-13 Claim for Exemption to determine if the U.S. business Enterprise is exempt from filing a BE-13 report.

BE-13A – Acquisition of a U.S. Business Enterprise, Segment or Operating Unit that Remains a
Separate U.S. Entity
$

Bil.

Mil.

Thous.

Dols.

1

335

000

1

Monetary Values — Report in U.S. dollars rounded to thousands (omitting 000).
EXAMPLE – If amount is $1,334,891.00, report as. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9 ___
8 . ___
7 %
___ ___

Percentages — Report ownership percentages to a tenth of one percent: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Retention of copies: Retain a copy of each BE-13 report for three years beyond the report’s original due date.

Purpose: This survey collects data on the acquisition or establishment of U.S. business enterprises by foreign investors and the expansion
of existing U.S. affiliates of foreign companies to establish a new production facility. The data collected on the survey are used to measure the
amount of new foreign direct investment in the United States, assess the impact on the U.S. economy, and based on this assessment, make
informed policy decisions regarding foreign direct investment in the United States.
Authority: This survey is being conducted under the International Investment and Trade in Services Survey Act (P.L. 94-472, 90 Stat. 2059,
22 U.S.C. 3101-3108, as amended) hereinafter “the Act”, and the filing of reports is MANDATORY pursuant to Section 5(b)(2) of the Act (22
U.S.C. 3104). The implementing regulations are contained in Title 15, CFR, Part 801.
Penalties: Whoever fails to report may be subject to a civil penalty of not less than $2,500, and not more than $32,500, 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 knowlingly participates in
such violation, upon conviction, may be punished by a like fine, imprisonment, or both. (22 U.S.C. 3105.) Civil penalties are subjec to inflationary
adjustments. Those adjustments are found in 15 CFR 6.4.
Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be subject to a penalty for failure to
comply with, a collection of information subject to the requirements of the Paperwork Reduction Act, unless that collection of information displays
a currently valid OMB Control Number.
Respondent burden: Public reporting burden for this collection of information is estimated to average 2.5 hours per response, including
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 or any other aspect of this collection of information, including
suggestions for reducing burden, 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 0608-0035, 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 in your files are
immune from legal process.
Person to consult concerning questions about this report —
Enter name and address

Certification — The undersigned official certifies that this report
has been prepared in accordance with the applicable instructions, is
complete, and is substantially accurate including estimates that may
have been provided.

Name
0

0020

Address
0

0021

0

Authorized official’s signature

Date

0022

Print or type title

Print or type name

0

0

0023

0025

Telephone number

Area code

0

Number

0
0026

Fax number

Telephone number

Extension

1
0027

0024

2
0028

May fax and/or e-mail be used in correspondence between your enterprise and BEA?
Note — 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.
0030

0031

Page 2

E-mail:

Fax:

1
1

1
1

1
2

Yes (If yes, enter your e-mail address)

1
2

Yes (If yes, enter your fax number)

No

E-mail address
0

Fax number
0

No

FORM BE-13A (REV. 09/2014)

BE-13A – Acquisition of a U.S. Business Enterprise, Segment or Operating Unit that Remains a
Separate U.S. Entity
Month

Day

Year

1

1 What date was the U.S. business enterprise acquired? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0040

__ __ / __ __ / __ __ __ __

2 What is the name and address of the acquired U.S. affiliate?
Name and Address

0041

3 What is the employer identification number of the acquired U.S. affiliate used to file income and payroll taxes?

Other
Primary
1

2

___ ___ – ___ ___ ___ ___ ___ ___ ___

0042

___ ___ – ___ ___ ___ ___ ___ ___ ___
Number of Companies
1

4 How many U.S. business enterprises are consolidated in this report? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If the number is “1” skip to 6 .

xxxx

• Hereinafter the consolidated U.S. businesses are considered to be the “acquired U.S. affiliate”.

5 What are the names and employer identification numbers of the U.S. business enterprise(s) consolidated in this acquired U.S. affiliate?

Employer Identification Number used to file income
and payroll taxes
(2)

Name of each U.S. business enterprise consolidated
(1)
1

2

1

2

1

2

1

2

1

2

xxxx

xxxx

xxxx

xxxx

xxxx

FORM BE-13A (REV. 09/2014)

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Page 3

BE-13A – Acquisition of a U.S. Business Enterprise, Segment or Operating Unit that Remains a
Separate U.S. Entity – Continued
Ownership Information for the Acquired U.S. Affiliate
Foreign parent is the FIRST entity outside the United States in a chain of ownership that has a 10 percent or more voting interest in the
U.S. affiliate.
Voting Interest is the percent of ownership, to a tenth of one percent, based on voting stock of an incorporated affiliate or an equivalent interest
of an unincorporated affiliate.
Percentage
(1)
What percent of voting interest, or equivalent, of the acquired U.S. affiliate is held:
1
6 DIRECTLY by foreign parents? (See example 1 below.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

xxxx

7 DIRECTLY by existing U.S. affiliate(s) of the foreign parent(s)? (See example 2 below.). . . . . . . . . . . . . . . . . . . . . . . . . . .

xxxx

8 by other U.S. entities?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

xxxx

9 by other foreign entities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

xxxx

.

%

.

%

.

%

.

%

1

1

1

100.0 %

EXAMPLES OF DIRECT AND INDIRECT FOREIGN OWNERSHIP
Example 1.

Example 2.

Foreign Parent Directly Owns Acquired
U.S. Affiliate

Foreign Parent Owns Acquired U.S. Affiliate through
Existing U.S. Affiliate

Foreign Parent

Acquired U.S. Affiliate

Foreign Parent
Foreign

Foreign

United States

United States
Existing U.S. Affiliate

Acquired U.S. Affiliate

Page 4

FORM BE-13A (REV. 09/2014)

BE-13A – Acquisition of a U.S. Business Enterprise, Segment or Operating Unit that Remains a
Separate U.S. Entity – Continued
Identifying the Existing U.S. Affiliate(s)
NOTE: If there is more than one foreign parent (direct and/or indirect) complete 10 through 21 for each additional foreign parent’s ownership
on a separate page.

10 How was the U.S. affiliate acquired?
xxxx

1
1
1

1
2
3

Directly by the foreign parent (see example 1 on page 4). – SKIP to 15
By an existing U.S. affiliate of the foreign parent (see example 2 on page 4).
Both directly by the foreign parent and by an existing U.S. affiliate of the foreign parent.

11 What is the name and address of the existing U.S. affiliate through which the acquired U.S. affiliate was purchased?
Name and Address

xxxx

12 Is the existing U.S. affiliate, named in 11 , DIRECTLY owned by the foreign parent? (See example 3)

xxxx

1
1

1
2

Example 3.
Yes — SKIP to 14
Existing U.S. affiliate that purchased the acquired U.S. affiliate is not owned
No
directly by foreign parent
Foreign Parent
Foreign
United States
Directly Owned U.S. Affiliate

Existing U.S. Affiliate

Acquired U.S. Affiliate
13 What is the name and address of the U.S. affiliate that is DIRECTLY owned by the foreign parent?
Name and Address

xxxx

Percentage
1

14 What is the percent of voting ownership held indirectly by the foreign parent in the acquired U.S. affiliate?. . . . .
(see example 4 for calculation procedure)

xxxx

.

%

Example 4.
Procedure for calculating foreign parent ownership in acquired U.S. affiliate
Foreign Parent
100%
Indirect ownership
Percentage of C is
100% * 75% * 80% = 60%

Directly Owned U.S. Affiliate
75%
Existing U.S. Affiliate
80%
Acquired U.S. Affiliate C

FORM BE-13A (REV. 09/2014)

Page 5

BE-13A – Acquisition of a U.S. Business Enterprise, Segment or Operating Unit that Remains a
Separate U.S. Entity – Continued
Identifying the FOREIGN PARENT

15 What is the name of the foreign parent holding a direct or indirect voting interest in the acquired U.S. affiliate?
If the foreign parent is an individual, enter “individual” instead of the individual’s name.

xxxx

16 What is the country of incorporation of the foreign parent holding a direct or
indirect voting interest in the acquired U.S. affiliate? If the foreign parent is an
individual or government, enter the country of residence.. . . . . . . . . . . . . . . . . . . . . . .

xxxx

17 What is the industry code of the foreign parent holding a direct or indirect voting interest in the acquired U.S. affiliate?. . . .

xxxx

__ __

Enter 2-digit code from the list on page 9 that best describes the PRIMARY activity of the SINGLE entity named as the foreign parent.
DO NOT base the code on the worldwide sales of all consolidated subsidiaries of the foreign parent.

Identifying the ULTIMATE BENEFICIAL OWNER (UBO)
18 Is the foreign parent also the ultimate beneficial owner (UBO)? See examples 5 and 6.

• The UBO is the entity, proceeding up the ownership chain, which is not more than 50 percent owned or controlled by another entity.
• If the foreign parent is owned or controlled more than 50 percent by another entity, then the foreign parent is NOT the UBO. See example 6.
xxxx

1

1
Yes — SKIP to 22
1
2
No

Example 5.
Foreign Parent is UBO
Foreign Company X

Example 6.
Foreign Parent is not UBO
Foreign Company X (UBO)

1 to 50%
Foreign Parent = UBO

> 50%
Foreign Parent

Foreign
United States

United States
Acquired U.S. Affiliate

Acquired U.S. Affiliate

Foreign

19 What is the name of the ultimate beneficial owner?
If the UBO is an individual, enter “individual” instead of the individual’s name.

xxxx

20 What is the country of incorporation of the ultimate beneficial owner?
If If the UBO is an individual or government, enter country of residence .. . . . . . . . . . . .

xxxx

21 What is the industry code of the ultimate beneficial owner? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

xxxx

__ __

Enter 2-digit code from the list on page 9 that best reflects the consolidated worldwide sales of the UBO, including all
majority-owned subsidiaries.
Page 6

FORM BE-13A (REV. 09/2014)

BE-13A – Acquisition of a U.S. Business Enterprise, Segment or Operating Unit that Remains a
Separate U.S. Entity – Continued
Transaction Information
22 Did the foreign parent or existing U.S. affiliate hold a direct ownership interest in the acquired U.S. affiliate immediately prior to the
date of acquisition listed in 1 ?
xxxx

1

Yes
1
1
No
— SKIP to 26
2

Percentage

23 What was the percent of direct voting ownership interest, or equivalent, that the foreign parent or
existing U.S. affiliate held in the acquired U.S. affiliate prior to the recent acquisition listed in 1 ?. . . . . . . . . . . . xxxx

1

.

Month Day

%

Year

1

24 What was the date that the ownership reported in 23 was acquired?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25 What was the value of the investment the foreign parent or existing U.S. affiliate had in the
acquired U.S. affiliate prior to the recent acquisition reported in 1 ? (EXCLUDE the cost of
the acquisition that took place on the date reported in 1 and that is being reported on this BE-13.) . . . . . .

xxxx

$

__ __ / __ __ / __ __ __ __
Bil.

Mil.

Thous.

Dols.

1

000

xxxx

26 What is the name and address of the entity from whom, on the date reported in 1 , the acquired U.S. affiliate was purchased?
Name and Address

xxxx

$
27 What was the purchase price of the acquisition that took place on the date reported in 1 ?
Include the cost of all voting and non-voting equity interests. Equals sum of 28 and 29 .. . . . . . . . . . . . .

Bil.

Mil.

Thous.

Dols.

1

000

xxxx

1

28 What portion of the cost reported in 27 was provided by an existing U.S. affiliate
of the foreign parent?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

xxxx

1

29 What portion of the cost reported 27 was provided by the foreign parent group (see example 7)?
Include funds they borrowed in the United States and abroad. Equals sum of 30 and 31 . . . . . . . . . . . . .

000

xxxx

EXAMPLE 7. FOREIGN PARENT GROUP
Foreign companies X, Y, and
Z and the Foreign Parent
comprise the foreign parent
group in this example

Foreign Company X
>50 percent

>50 percent

Foreign Parent

Foreign Company Y

>50 percent
Foreign Company Z

Foreign
United States

Foreign Parent Group means (i) the foreign parent,
(ii) any foreign person, proceeding up the foreign
parent’s ownership chain, which owns more than 50
percent of the person below it, up to and including that
person which is not owned more than 50 percent by
another foreign person, and (iii) any foreign person,
proceeding down the ownership chain(s) of each of
these members, which is owned more than 50 percent
by the person above it. (“Person” is used in the broad
legal sense and includes companies.)

10 to 100 percent
U.S. Affiliate

$

Bil.

Mil.

Thous.

Dols.

1

30 What portion of 29 was in the form of the equity?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

xxxx

1

31 What portion of 29 was in the form of debt? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FORM BE-13A (REV. 09/2014)

xxxx

000
Page 7

BE-13A – Acquisition of a U.S. Business Enterprise, Segment or Operating Unit that Remains a
Separate U.S. Entity
Financial and Operating Information
Report financial and operating information on the acquired U.S. affiliate for the most recently completed fiscal year.
If this information is not available, estimates are acceptable but must be marked as such.

Month Day

Year

1

32 What is the ending date for the fiscal year on, or immediately preceding, the acquisition date in 1 ,
that these financial and operating data represent? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

xxxx

$

__ __ / __ __ / __ __ __ __
Bil.

Mil.

Thous.

Dols.

1

AS OF THE DATE REPORTED IN 32 :
33 What were the total assets of the acquired U.S. affiliate? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

xxxx

1

34 What were the total sales, or gross operating revenues, of the acquired U.S. affiliate?. . . . . . . . . . . .
35 What was the net income (loss) of the acquired U.S. affiliate after provision for
U.S. Federal, state, and local income taxes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

xxxx

1

000

xxxx

1

36 What was the total number of employees of the acquired U.S. affiliate?. . . . . . . . . . . . . . . . . . . . . . . .

000

xxxx

• INCLUDE all full-time and part-time employees on the payroll.
• EXCLUDE contract workers and other workers not carried on the payroll.

37 What are the major activities of the acquired U.S. affiliate? Check all that apply.
xxxx

1
1
1
1
1
1

1
2
3
4
5
6

Producer of goods
Seller of good you do not produce
Producer or distributor of information
Provider of services
Real estate
Other (specify)

38 What are the major product(s) and/or service(s) involved in the activity identified in 37 ?
If a product, also state what is done to it, i.e., whether it is mined, manufactured, sold at wholesale, transported, packaged, etc.

xxxx

Industry Code
1

39 What is the acquired U.S. affiliate’s four-digit industry code (based on sales or gross operating revenues)? . . . . .

xxxx

__ __ __ __

• See page 12 for industry codes or go to www.bea.gov/NAICS2012.
40 Does the acquired U.S. affiliate conduct research and development activities?
xxxx

1

Yes
1
1
2
No

You have completed FORM BE-13A

STOP

Page 8

FORM BE-13A (REV. 09/2014)

BE-13A – Acquisition of a U.S. Business Enterprise, Segment or Operating Unit that Remains a
Separate U.S. Entity
FOREIGN PARENT AND UBO INDUSTRY CODES
Note: “ISI codes” are International Surveys Industry codes, as given in the Guide to Industry Classifications for International Surveys, 2012.
See the Summary of Industry Classifications on page 18.
01 Government and government-owned or
-sponsored enterprise, or quasi-government
organization or agency
02 Pension fund — Government run
03 Pension fund — Privately run
04 Estate, trust, or nonprofit organization
05 Individual
Private business enterprise, investment
organization, or group engaged in:

17 Information (ISI codes 5111–5191)
18 Professional, scientific, and technical services
(ISI codes 5411–5419)
19 Other services (ISI codes 1150, 2132, 2133, 5321,
5329, and 5611–8130)
Manufacturing, including fabricating,
assembling, and processing of goods:
20 Food (ISI codes 3111–3119)
21 Beverages and tobacco products (ISI codes 3121 and 3122)

06 Insurance (ISI codes 5242, 5243, 5249)

22 Pharmaceuticals and medicine (ISI code 3254)

07 Agriculture, forestry, fishing and hunting
(ISI codes 1110–1140)

23 Other chemicals (ISI codes 3251–3259, except 3254)

08 Mining (ISI codes 2111–2127)
09 Construction (ISI codes 2360–2380)
10 Transportation and warehousing (ISI codes 4810–
4939)
11 Utilities (ISI codes 2211–2213)
12 Wholesale and retail trade (ISI codes 4231–4540)
13 Banking, including bank holding companies
(ISI codes 5221 and 5229)
14 Holding companies, excluding bank holding
companies (ISI codes 5512 and 5513)
15 Other finance (ISI codes 5223, 5224, 5231, 5238, that
part of ISI code 5252 that is not estates and trusts,
and ISI code 5331)
16 Real estate (ISI code 5310)

NOTE:

24 Nonmetallic mineral products (ISI codes 3271–3279)
25 Primary and fabricated metal products
(ISI codes 3311–3329)
26 Computer and electronic products (ISI codes 3341–3346)
27 Machinery (ISI codes 3331–3339)
28 Electrical equipment, appliances and
components (ISI codes 3351–3359)
29 Motor vehicles and parts (ISI codes 3361–3363)
30 Other transportation equipment (ISI codes 3364–3369)
31 Other manufacturing (ISI codes 3130–3231, 3261, 3262,
3370–3399)
32 Petroleum manufacturing, including integrated petroleum
and petroleum refining without extraction (ISI codes
3242–3244)

BE-13A – Acquisition of a U.S. Business Enterprise, Segment or Operating Unit that Remains a
Separate U.S. Entity
DEFINITIONS
Affiliate means a business enterprise located in one country that is
directly or indirectly owned or controlled by an entity of another country
to the extent of 10 percent or more of its voting stock for an incorporated
business or an equivalent interest for an unincorporated business,
including a branch.

Foreign direct investment in the United States means the
ownership or control, directly or indirectly, by one foreign investor of 10
percent or more of the voting securities of an incorporated U.S. business
enterprise or an equivalent interest in an unincorporated U.S. business
enterprise, including a branch or partnership.

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

Foreign parent means each and every foreign entity that directly
holds a voting interest of 10 percent or
more in the U.S. business enterprise identified as the U.S. affiliate.

Associated group means two or more persons who, by the
appearance of their actions, by agreement, or by an understanding,
exercise their voting privileges in a concerted manner to influence
the management of a business enterprise. Each of the following are
deemed to be an associated group:
(1) Members of the same family,
(2) A business enterprise and one or more of its officers and
directors,
(3) Members of a syndicate or joint venture, or
(4) A corporation and its domestic subsidiaries.
Branch means the operations or activities conducted by an entity in a
different location in its own name rather than through an incorporated
entity.
Business enterprise means any organization, association, branch,
or venture that exists for profit making purposes or to otherwise secure
economic advantage, and any ownership of any real estate.
Employment should reflect the number of employees during normal
operations of the U.S. business enterprise.
(1) If a strike, or other interruption of operations, was in progress
at the end of the year, report a number that represents normal
operation.
(2) If the business enterprises’ activity involves large seasonal
variations, report a number that represents an average for the
year.
Entity (as used here, “entity” is synonymous with “person,” as that
term is used in the broad legal sense) means any individual, branch,
partnership, associated group, association, estate, trust, corporation,
or other organization (whether or not organized under the laws of any
State), and any government (including a foreign government, the United
States Government, a State or local government, and any agency,
corporation, financial institution, or other entity or instrumentality thereof,
including a government-sponsored agency).
Foreign when used in a geographic sense, means that which
is situated outside the United States or which belongs to or is
characteristic of a country other than the United States.

Foreign residence for individuals who do not reside in their country
of citizenship is determined using the following guidelines:
(1) Individuals who reside, or expect to reside, outside their
country of citizenship for less than one year are considered to
be residents of their country of citizenship.
(2) Individuals who reside, or expect to reside, outside their
country of citizenship for one year or more are considered to be
residents of the country in which they are residing, except as
provided in 3 below.
(3) If an owner or employee of a business enterprise resides
outside the country of location of the enterprise for one year
or more for the purpose of furthering the business of the
enterprise, and the country of the business enterprise is the
country of citizenship of the owner or employee, then the
owner or employee is considered a resident of the country
of citizenship provided he or she intends to return within a
reasonable period of time.
(4) Individuals and members of their immediate families who reside
outside their country of citizenship as a result of employment
by the government of that country – diplomats, consular
officials, members of the armed forces, etc. – are considered to
be residents of their country of citizenship.
Real Estate ownership is a business enterprise unless the real estate
is held exclusively for personal use. See the BE-13 Claim for Not Filing
for more specific information.
U.S. affiliate means an affiliate located in the United States in which
a foreign entity has a direct investment.
U.S. Corporation means a business enterprise incorporated in the
United States.
Unites States when used in a geographical sense, means the 50
States, the District of Columbia, the Commonwealth of Puerto Rico, and
all territories and possessions of the United States.
Voting interest is the percent of ownership in the voting securities
of an incorporated business enterprise or an equivalent interest in an
unincorporated business enterprise, including a branch or partnership.

Summary of Industry Classifications
Agriculture, Forestry, Fishing, and Hunting
1110 Crop production
1120 Animal production
1130 Forestry and logging
1140 Fishing, hunting, and trapping
1150 Support activities for agriculture
and forestry
Mining
2111 Oil and gas extraction
2121 Coal
2123 Nonmetallic minerals
2124 Iron ores
2125 Gold and silver ores
2126 Copper, nickel, lead, and zinc ores
2127 Other metal ores
2132 Support activities for oil and gas
operations
2133 Support activities for mining, except
for oil and gas operations
Utilities
2211 Electric power generation,
transmission, and distribution
2212 Natural gas distribution
2213 Water, sewage, and other systems
Construction
2360 Construction of buildings
2370 Heavy and civil engineering construction
2380 Specialty trade contractors
Manufacturing
3111 Animal foods
3112 Grain and oilseed milling
3113 Sugar and confectionery products
3114 Fruit and vegetable preserving and
specialty foods
3115 Dairy products
3116 Meat products
3117 Seafood product preparation and
packaging
3118 Bakeries and tortillas
3119 Other food products
3121 Beverages
3122 Tobacco
3130 Textile mills
3140 Textile product mills
3150 Apparel
3160 Leather and allied products
3210 Wood products
3221 Pulp, paper, and paperboard mills
3222 Converted paper products
3231 Printing and related support activities
3242 Integrated petroleum refining and
extraction
3243 Petroleum refining without extraction
3244 Asphalt and other petroleum and coal
products
3251 Basic chemicals
3252 Resins, synthetic rubbers, and
artificial and synthetic fibers and
filaments
3253 Pesticides, fertilizers, and other
agricultural chemicals
3254 Pharmaceuticals and medicines
3255 Paints, coatings, and adhesives
3256 Soap, cleaning compounds, and
toilet preparations
3259 Other chemical products and
preparations
3261 Plastics products
3262 Rubber products
3271 Clay products and refractories
3272 Glass and glass products
3273 Cement and concrete products
3274 Lime and gypsum products
3279 Other nonmetallic mineral products
3311 Iron and steel mills and ferroalloys
3312 Steel products from purchased steel
3313 Alumina and aluminum production and
processing
3314 Nonferrous metal (except aluminum)
production and processing
3315 Foundries
3321 Forging and stamping
3322 Cutlery and handtools
3323 Architectural and structural metals
3324 Boilers, tanks, and shipping containers
3325 Hardware
3326 Spring and wire products
3327 Machine shops; turned products; and screws,
nuts, and bolts
3328 Coating, engraving, heat treating,
and allied activities
3329 Other fabricated metal products
3331 Agriculture, construction, and
mining machinery
3332 Industrial machinery
3333 Commercial and service industry machinery

3334 Ventilation, heating, air-conditioning,
and commercial refrigeration equipment
3335 Metalworking machinery
3336 Engines, turbines, and power
transmission equipment
3339 Other general purpose machinery
3341 Computer and peripheral equipment
3342 Communications equipment
3343 Audio and video equipment
3344 Semiconductors and other
electronic components
3345 Navigational, measuring, electromedical,
and control instruments
3346 Manufacturing and reproducing
magnetic and optical media
3351 Electric lighting equipment
3352 Household appliances
3353 Electrical equipment
3359 Other electrical equipment and
components
3361 Motor vehicles
3362 Motor vehicle bodies and trailers
3363 Motor vehicle parts
3364 Aerospace products and parts
3365 Railroad rolling stock
3366 Ship and boat building
3369 Other transportation equipment
3370 Furniture and related products
3391 Medical equipment and supplies
3399 Other miscellaneous manufacturing

Wholesale Trade, 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 Paper and paper product
4242 Drugs and druggists’ sundries
4243 Apparel, piece goods, and notions
4244 Grocery and related product
4245 Farm product raw material
4246 Chemical and allied products
4247 Petroleum and petroleum products
4248 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 Motor vehicle and parts dealers
4420 Furniture and home furnishings
4431 Electronics and appliance
4440 Building material and garden
equipment and supplies dealers
4450 Food and beverage
4461 Health and personal care
4471 Gasoline stations
4480 Clothing and clothing accessories
4510 Sporting goods, hobby, book, and music
4520 General merchandise
4530 Miscellaneous store retailers
4540 Nonstore retailers
Transportation and Warehousing
4810 Air transportation
4821 Rail transportation
4833 Petroleum tanker operations
4839 Other water transportation
4840 Truck transportation
4850 Transit and ground passenger
transportation
4863 Pipeline transportation of crude oil, refined
petroleum products, and natural gas
4868 Other pipeline transportation
4870 Scenic and sightseeing transportation
4880 Support activities for transportation
4920 Couriers and messengers
4932 Petroleum storage for hire
4939 Other warehousing and storage
Information
5111 Newspaper, periodical, book, and
directory publishers
5112 Software publishers
5121 Motion picture and video industries
5122 Sound recording industries
5151 Radio and television broadcasting

5152 Cable and other subscription
programming
5171 Wired telecommunications carriers
5172 Wireless telecommunications carriers,
except satellite
5174 Satellite telecommunications
5179 Other telecommunications
5182 Data processing, hosting, and related services
5191 Other information services

Finance and Insurance
5221 Depository credit intermediation (Banking)
5223 Activities related to credit intermediation
5224 Nondepository credit intermediation
5229 Nondepository branches and agencies
5231 Securities and commodity contracts
intermediation and brokerage
5238 Other financial investment activities and
exchanges
5242 Agencies, brokerages, and other
insurance related activities
5243 Insurance carriers, except life insurance
carriers
5249 Life insurance carriers
5252 Funds, trusts, and other financial vehicles
Real Estate and Rental and Leasing
5310 Real estate
5321 Automotive equipment rental and leasing
5329 Other rental and leasing services
5331 Lessors of nonfinancial intangible assets,
except copyrighted works
Professional, Scientific, and Technical
Services
5411 Legal services
5412 Accounting, tax preparation, bookkeeping,
and payroll services
5413 Architectural, engineering, and related
services
5414 Specialized design services
5415 Computer systems design and related
services
5416 Management, scientific, and technical
consulting services
5417 Scientific research and development
services
5418 Advertising, public relations, and related
services
5419 Other professional, scientific, and
technical services
Management of Companies and Enterprises
5512 Holding companies, except bank holding
companies
5513 Corporate, subsidiary, and regional
management offices
Administrative and Support and Waste
Management and Remediation Services
5611 Office administrative services
5612 Facilities support services
5613 Employment services
5614 Business support services
5615 Travel arrangement and reservation
services
5616 Investigation and security services
5617 Services to buildings and dwellings
5619 Other support services
5620 Waste management and remediation
services
Educational Services
6110 Educational services
Health Care and Social Assistance
6210 Ambulatory health care services
6220 Hospitals
6230 Nursing and residential care facilities
6240 Social assistance
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