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BE-10B
OMB No. 0608-0049: Approval Expires 11/30/2017
(REV. 12/2014)
2014 BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL
BE-10B (Report for Foreign Affiliate of U.S. Reporter)
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 any time during 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: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
1
Bil.
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 21) 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
— 43 and 59 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.
1006
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
1042
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 is the currency that this foreign affiliate’s financial books and records are kept in? — Mark (X) one.
1008
1
1
1
2
1
3
The currency of the country of the affiliate given in 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 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 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.
Equity 2014
Equity 2013
Voting 2014
• Enter percent of ownership based on total voting stock, as applicable, for an
(1)
(2)
(3)
incorporated affiliate, or an equivalent interest for an unincorporated affiliate.
What is the direct ownership percent of this foreign affiliate held by:
1012 1
2
3
Voting 2013
(4)
4
13 U.S. Reporter named in 1 ? — Report equity interest and voting interest. . . . . . . — — —.—% — — —.—% — — —.—% — — —.—%
1013
3
4
1014
3
4
1015
3
4
1016
3
4
14 Other foreign affiliate(s) of U.S. Reporter named in 1 ?
— If entry is made here, complete 21 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
15 Other U.S. Reporter(s) of this foreign affiliate?
— If entry is made here, 23 must be “Yes.” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
16 Foreign affiliate(s) of other U.S. Reporter(s)?
— If entry is made here, 23 must be “Yes.” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
17 Other U.S. persons?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
1017
3
4
18 Foreign persons in this affiliate’s country of location? (not reported above). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
1018
3
4
19 All other foreign persons? (not reported above). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
1019
20 What is the total directly held voting ownership interests?
— Sum of 13 through 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4
100.0 %
3
100.0 %
4
1020
21 What is the indirect ownership interest held through the U.S. Reporter’s other foreign
affiliates?. If there is an entry in 14 , 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 14 , 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
Enter name of foreign affiliate(s)
holding a direct ownership interest
in this foreign affiliate.
(a)
Percent of direct
ownership in this
foreign affiliate
BEA
USE
ONLY
Close FY 2014
(b)
1191
1
1192
1
1193
1
Close FY 2013
(c)
2
3
2
3
2
3
Name of the foreign
affiliate, if any, in
ownership chain that holds
a direct interest in the
foreign affiliate named in
column (a)
(d)
— — —.—% — — —.—%
a.
— — —.—% — — —.—%
b.
c.
1021
TOTAL — Must equal percentages entered in 14 . . . . . . . . . . . . . . . . . . . .
— — —.—% — — —.—%
2
3
— — —.—% — — —.—%
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
— 15 or 16 must have an entry, and 24 or 25 must be completed. See Instruction Booklet, Part I.B.2.d.(2)
No — Skip to 26
24 If the answer to 23 is “Yes,” give name(s) and mailing address(es) of the other U.S. Reporter(s).
Name
Mailing address
25 If the answer to 23 is “Yes,” and if the U.S. Reporter named in 1 is not submitting the complete report (i.e., is submitting a “partial” report) for this
foreign affiliate — Give name and mailing address of U.S. Reporter who is submitting the data.
Name
Mailing address
FORM BE-10B (REV. 12/2014)
Page 3
Part I — Identification of Foreign Affiliate — Continued
Section B — Industry Classification
Affiliate ID
Major activity of foreign affiliate
26 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
27 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, 2012.
• 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 22.
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
28 Largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1031
1
2
1
2
1
2
1
2
1
2
1
2
1
2
000
000
29 2nd largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1032
000
30 3rd largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1033
000
31 4th largest sales or gross operating revenues? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1034
000
32 5th largest sales or gross operating revenues? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1035
000
33 6th largest sales or gross operating revenues? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1036
000
34 7th largest sales or gross operating revenues? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1037 2
000
35 Sales or gross operating revenues not accounted for above?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1038 2
36 What is the foreign affiliate’s total sales or gross operating revenues? — Sum of 28 through 35
(Must equal 42 , and also 96 , column (1) or 101 , column (1), as appropriate.) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
37 – 41 Intentionally blank
Remarks
BEA
USE
ONLY
Page 4
1039
1
2
3
4
5
1040
1
2
3
4
5
1025
1
2
3
4
5
1026
1
2
3
4
5
1027
1
2
3
4
5
FORM BE-10B (REV. 12/2014)
Part II — Financial and Operating Data of Foreign Affiliate
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 96 , column (1), or 101 , column (1),
as appropriate. (Dealers in financial instruments see Special Instructions, A.1., page 22; insurance companies
see Special Instructions, B.2.a., page 22.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
43 Income from equity investments in foreign affiliates? — Report income from equity investments reported
in 59 . 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. EXCLUDE 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 60 . . . . . . . . . . . . . . . . . .
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 22;
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 22;
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? — Report non-operating and other income not included above. Specify.. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 22.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
2049
per FASB ASC 810 (FAS 167). — Report the net effect of any minority interest in the income and expense
items as a lump sum in this item. Specify. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2050
1
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. 12/2014)
000
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
• INCLUDE deposits in financial institutions and other cash items and short-term, highly liquid investments that are both readily convertible
to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest
rates. EXCLUDE overdrafts as negative cash, instead report overdrafts in 63 .
54 Current receivables
• 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 Other 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 Supplement A must be completed). See Instruction Booklet, Part IV.C.2.
60 Other assets
• INCLUDE 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 22.
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.
• INCLUDE overdrafts, commercial paper issues, and other current liabilities not included in 62 .
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).
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).
73 Translation adjustment
• For unincorporated foreign affiliates, report that portion of 72 representing the affiliate’s cumulative translation adjustment account
amount at year end per FASB ASC 830 (FAS 52).
Page 6
FORM BE-10B (REV. 12/2014)
Part II — Financial and Operating Data of Foreign Affiliate — Continued
Section B — Balance Sheet — See Instructions on page 6.
• 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 of the foreign affiliate. Do not report them as a net amount.
Affiliate ID
What are the foreign affiliate’s values for:
ASSETS (Insurance companies see Instructions for 54 , 55 , 57 , and 60 on page 6.) 2080
53 Cash and cash equivalents?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2081
54 Trade accounts and trade notes receivable, current? — Net of allowance for
doubtful accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Balance at close
of fiscal year 2014
(1)
$ Bil. Mil. Thous. Dols.
1
000
1
000
2082 1
55 Inventories?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
56 Land?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
2083 1
2084 1
000
57 Other property, plant, and equipment — gross? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2085 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
(unrestated)
(2)
$ Bil. Mil. Thous. Dols.
2
000
2
000
2
000
2
000
2
000
2
( )
2
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 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2092
LIABILITIES (Insurance companies see Instructions for 62 and 63 on page 6.)
62 Trade accounts and trade notes payable, current? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
2093 1
000
63 Other liabilities?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2094 1
000
64 Total liabilities? — Sum of 62 and 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2095
OWNERS’ EQUITY — Incorporated affiliate only, complete 65 through 71
65 Capital stock and additional paid-in capital?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
2096 1
000
66 Retained earnings (deficit)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Balance at close
Balance at close
of fiscal year 2013
Accumulated other
of fiscal year 2014
(unrestated)
comprehensive income
(1)
(2)
(loss)
$ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols.
2097 1
67 Translation adjustment
component?. . . . . . . . . . . . . . . . .
000
2098 1
2
1
000
2100 1
2101
71 Total owners’ equity (incorporated foreign affiliate)? —
Equals 61 minus 64 and, equals the sum of 65 , 66 , 69 , and 70 . . . . . . . . . . . . . .
OWNERS’ EQUITY — Unincorporated affiliate only, complete 72 and 73
2102
72 Total owners’ equity (unincorporated foreign affiliate)? —
Equals 61 minus 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
1
000
1
000
2103 1
000
73 Translation adjustment?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BEA
USE
ONLY
FORM BE-10B (REV. 12/2014)
000
2
000
2
000
2
000
2
000
2
000
000
70 Other? — INCLUDE treasury stock and involuntarily (or legally) restricted earnings,
and noncontrolling interests per FASB ASC 810 (FAS 167). — Specify. . . . . . . . . . . . . . . . . .
1
000
2
2
000
000
68 All other components?. . . . . . . . .
2099
69 Total accumulated other comprehensive income (loss)? —
Equals sum of 67 and 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2117
2
2
3
4
2
000
2
000
2
000
2
000
2
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. EXCLUDE data related to
activities of a prior period, such as those capitalized or charged to inventories in prior periods. EXCLUDE 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 payments-in-kind, valued at their costs, that are clearly and
primarily of benefit to the employees as consumers. EXCLUDE 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 74 ? —
R&D employees — INCLUDE all employees who work on R&D or who provide direct support to R&D,
2106
such as researchers, R&D managers, technicians, clerical staff, and others assigned to R&D groups.
EXCLUDE employees who provide only indirect support to R&D, such as corporate personnel, security guards,
and cafeteria workers... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 Is total employee compensation expenditure in 76 zero?
2111
BEA
USE
ONLY
Page 8
1
1
1
2
Yes – Explain below
No – Skip to 78
If yes, explain why compensation is zero.
2116
1
2
3
4
5
2134
1
2
3
4
5
FORM BE-10B (REV. 12/2014)
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 36 , 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 79 . 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.
Section E — Interest, Production Royalty Payments, Taxes, and Royalties and Fees
What are the foreign affiliate’s values for:
$ Bil. Mil. Thous. Dols.
81 Interest income? — Interest received or due to the affiliate from all payors (including affiliated persons),
2124
net of tax withheld at the source. INCLUDE all interest receipts included in 42 and 46 . Do not net against
interest expensed, 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
2125 1
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, 81 . . . . . . . . . . . . . . . . . .
000
2126 1
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
2127 1
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 — 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.
2135
1
2136
1
2137
1
2138
1
2139
1
2140
1
2141
1
2142
1
2143
1
2144
1
85 Receipts? — Sum of 86 through 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 — 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 91 through 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
91 Paid to U.S. Reporter(s)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
92 Paid to other U.S. persons? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
93 Paid to other foreign affiliate(s) of the U.S. Reporter(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
94 Paid to other foreign persons?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FORM BE-10B (REV. 12/2014)
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
95 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 any time during the affiliate’s 2014
fiscal year?
2153
1
1
Yes — Skip to Part IV on page 11
1
2
No — Complete Part III on page 10, then continue with Part V on page 15
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 95 is “No.”
Section A — Distribution of Sales or Gross Operating Revenues
96 What is the foreign affiliate’s value for sales or gross operating revenues, excluding sales taxes? —
See 101 on page 11 for instructions.
2154
$
Local sales
TOTAL
Column (1) equals
the sum of
columns (2)
through (7)
(1)
Bil.
Mil.
Thous.
To other
foreign
affiliates of
the U.S.
Reporter(s)
(2)
Dols.
1
Sales to U.S.
To
unaffiliated
customers
3
To
unaffiliated
customers
To U.S.
Reporter(s)
(4)
(3)
2
4
Sales to other countries
To other
foreign
affiliates of
the U.S.
Reporter(s)
(6)
(5)
5
To
unaffiliated
customers
(7)
6
7
000
Section B — Technology — See instructions for Part IV, Section B, on page 12 of this form.
What are the Research and Development (R&D) Expenditures? — 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 — 97 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.
What are the foreign affiliate’s values for:
$ Bil. Mil. Thous. Dols.
2155
1
000
97 R&D performed BY the affiliate? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2156
1
000
98 R&D performed FOR the affiliate by others (including U.S. parent(s)) on a contractual basis?. . . . . . . . . . . . . . . . . . . . . . . .
Section C — Property, Plant and Equipment (PP&E) — See instructions for Part IV, Section C,
on page 13 of this form. (Insurance companies also see instructions on page 13 of this form.)
What are the foreign affiliate’s values for:
99 Expenditures for new and used property, plant and equipment (PP&E)? — PP&E includes land,
$ Bil. Mil. Thous. Dols.
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,
but excludes other types of intangible assets, and land held for resale.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
2158
100 Current-period depreciation and depletion? — Current-period charges against property, plant, and
equipment included in 56 and 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
➙
●
BEA
USE
ONLY
Page 10
2159
1
2
1
000
Skip to Part V on page 15.
3
4
5
FORM BE-10B (REV. 12/2014)
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 95 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 22.
• Distribute sales or gross operating revenues among three categories — sales of goods, sales of services, and investment income. See Additional
Instructions on page 22 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:
101 Sales or gross
operating revenues,
excluding sales
taxes?
a. Column (1)
equals 42 .
b. Each column
of 101 equals
the sum of
102 , 103 , 3054
and 104 .
Local sales
TOTAL
Column (1) equals
the sum of
columns (2)
through (7)
(1)
$ Bil.
1
BY TYPE
3055
102 Sales of goods?
1
3056
1
103 Sales of services?.
3057
Mil.
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)
Thous. Dols.
000
000
000
1
2
3
4
5
6
7
2
3
4
5
6
7
2
3
4
5
6
7
2
3
4
5
6
7
104
Investment income?
000
Sales to other countries
BY DESTINATION
The sum of 105 through 110 , column (1) and (2) equals 101 columns (6) and (7),
respectively.
To other foreign
affiliates of the U.S.
Reporter(s)
(1)
$ Bil.
3058
105 Canada. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3059
106 Europe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3060
107 Latin America and other Western Hemisphere. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3061
108 Africa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3062
109 Middle East. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3063
110 Asia and Pacific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2
113
114
115
116
1
1
1
................................
3128
................................
3129
................................
3130
................................
3131
117 All other countries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
118 Intentionally blank
FORM BE-10B (REV. 12/2014)
000
2
2
2
2
Dols.
000
2
000
2
000
2
000
2
000
2
000
(2)
3
000
2
Mil. Thous.
2
(1)
3126
3127
000
1
111 Total sales or gross operating revenues, excluding sales taxes — equals 101 ,
columns (6) and (7), and the sum of 112 through 117 , columns (1) and (2). . . . . . . . . . . . . . . . .
................................
000
1
2
1
000
1
3125
112
000
1
(2)
Dols. $ Bil.
000
1
Enter the name of the five foreign countries other than the country of location in 7 ,
to which this foreign affiliate had the most sales or gross operating revenues.
1
Mil. Thous.
To unaffiliated
customers
000
000
000
000
000
000
000
3
3
3
3
3
3
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 119 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-10A, 91 ).
• R&D is planned, creative work aimed at discovering new knowledge or developing new or significantly improved goods and services. This includes a)
activities aimed at acquiring new knowledge or understanding without specific immediate commercial application or use (basic research); b) activities
aimed at solving a specific problem or meeting a specific commercial objective (applied research); and c) systematic use of research and practical
experience to produce new or significantly improved goods, services, or processes (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.
$ Bil. Mil. Thous. Dols.
3064
119 What is the foreign affiliate’s value for R&D performed BY this affiliate?
1
000
— Sum of 120 , 121 , and 122 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3065
120
1
000
For affiliated persons (including U.S. parent(s)) under contract?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3067
122
000
For the foreign affiliate’s own account?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3066
121
1
1
000
For others under contract?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3068
123 What is the foreign affiliate’s value of R&D performed FOR the foreign affiliate by others
(including the U.S. parent(s)) on a contractual basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
124 – 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. 12/2014)
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. EXCLUDE
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”).
• Insurance companies should INCLUDE the net book value of property, plant, and equipment, WHEREVER CLASSIFIED IN THE
BALANCE SHEET. Therefore, the opening and closing net book values for property, plant, and equipment will not necessarily reconcile with their
balance sheet counterparts ( 56 , 57 , and 58 ).
What are the foreign affiliate’s values for:
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 56 , 57 ,
and 58 , column (2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$ Bil. Mil. Thous. Dols.
1
000
CHANGES DURING FY 2014
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 12 was “Yes,” give amount by which the net
book value of 126 would be restated. For a decrease, put amount in parentheses. Report gains (losses)
3107
resulting from the sale or disposition of subsidiaries of the affiliate and from the revaluation of assets (whether
or not realized) in 45 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3108
128 Net book value of transfers in from the U.S. Reporter(s) or other foreign affiliates of U.S.
Reporter(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
1
000
Expenditures by the foreign affiliate for:
129
Land and mineral rights, including timber? — INCLUDE expenditures for land and capitalized
3109
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
3110
1
3111
1
PP&E other than land, mineral and timber rights? (Report changes due to mergers and
acquisitions in 127 .).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
000
131 Depreciation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (
3112
132 Depletion?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (
133 Other increases (decreases)? — Net book value of sales, retirements, or transfers out of assets; land held
3113
for resale; and other increases (decreases). INCLUDE divestitures of subsidiaries in 127 . INCLUDE any
gains (losses) from the sale or disposition of property, plant, and equipment in 45 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
)
000
)
000
1
1
000
BALANCE, CLOSE FY 2014
3114
134 Net book value of PP&E at close FY 2014? — Equals sum of 126 through 133 ; must also equal the sum
of 56 , 57 , and 58 , column (1).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
ADDENDUM
135 What is the foreign affiliate’s petroleum and mining exploration and development expenditures charged against income
$ Bil. Mil. Thous.
including expenditures charged against income to acquire or lease mineral rights? — EXCLUDE expenditures
3115 1
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BEA
USE
ONLY
3124
FORM BE-10B (REV. 12/2014)
1
2
3
4
Dols
000
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:
136 Retained earnings (deficit), close FY 2013 before restatement due to a change in the entity or a change in
3117
accounting methods or principles, if any? – For an incorporated affiliate, this equals 66 , column (2). For an
unincorporated affiliate this equals 72 , column (2).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$ Bil. Mil. Thous. Dols.
1
000
1
000
3119 1
000
138 Net income (loss)? — Enter amount from 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 2014.
EXCLUDE stock and liquidating dividends.
Unincorporated affiliate — Enter amount of current and prior-period net income remitted to owners
during FY 2014.
000
3121 1
000
140 Stock dividends?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3122 1
000
141 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
3123 1
142 Retained earnings (deficit), close FY 2014? – Sum of 136 , 137 , 138 , and 141 , minus 139 and 140 . Also,
for an incorporated affiliate, this equals 66 , column (1). For an unincorporated affiliate, this equals 72 , column (1).
000
Remarks
BEA
USE
ONLY
Page 14
3140
1
2
3
4
5
FORM BE-10B (REV. 12/2014)
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 13 , if any, and to report direct
financial positions or transactions between the U.S. Reporter and the foreign affiliate.
Affiliate ID
143 Did the U.S. Reporter named in 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 13 greater than zero)? — Mark (X) one.
4145
1
1
1
2
Yes — Continue with 144
No — Complete Section B and D of Part V and then continue with 168 of Part VI
Section A — U.S. Reporter’s Equity in Foreign Affiliate’s Net Income (Loss), Certain Gains (Losses), Changes in All Other
Components of Accumulated Other Comprehensive Income (Loss), and Dividends or Distributed Earnings.
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 that
represent only the directly held equity interest.
What are the foreign affiliate’s values for:
$ Bil. Mil. Thous. Dols.
4146 1
000
144 Net income (loss) after provision for foreign income taxes? — U.S. Reporter’s share of net income (loss), 52 . . . . . . . .
4147 1
000
145 Certain gains (losses) included in net income? — U.S. Reporter’s share of 45 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4148 1
146 Foreign income taxes on certain gains (losses) included in net income? — Enter the portion of 49 that is
taxes on 145 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
4149 1
147 Change during fiscal year 2014 in the accumulated other comprehensive income (loss) balance (excluding the
translation adjustment component)? — Reported in line 68 (all other components) of the balance sheet. .. . . . . . . . . . .
148 Dividends on common and preferred stock of incorporated foreign affiliate (EXCLUDE stock and liquidating
dividends) or distributed earnings of unincorporated foreign affiliate? — Gross amount — Report this item
based on the books of the U.S. Reporter. Report amounts received or entered into intercompany accounts,
4150
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. .. . . . . . . . . . . . . .
000
1
000
4151 1
000
149 Tax withheld on dividends or distributed earnings in 148 ?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4152 1
150 Dividends on common and preferred stock of incorporated foreign affiliate or distributed
earnings of unincorporated foreign affiliate? — Net amount ( 148 minus 149 ) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
Section B — Debt and Other Intercompany Balances and Interest Receipts and Payments Between the U.S. Reporter and
the Foreign Affiliate
DEBT AND OTHER INTERCOMPANY BALANCES BETWEEN THE U.S. REPORTER AND THE FOREIGN AFFILIATE
151 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)?
4180
1
1
1
2
Yes — Continue with 152
No — SKIP to 155 through 157
152 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.
4181
1
1
1
2
Yes — Continue with 153
No — SKIP to 154
153 Does the U.S. Reporter have consolidated U.S. subsidiaries or units that have insurance, real estate, or leasing
activities?
4182
1
1
Yes — Complete 155 through 157 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
154 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)?
4183
1
1
Yes — Complete 155 through 157 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 155 through 157
FORM BE-10B (REV. 12/2014)
Page 15
Part V — Investment and Transactions Between the U.S. Reporter and the Foreign Affiliate — Continued
Section B — Debt and Other Intercompany Balances, and
Interest Receipts and Payments Between the U.S. Reporter
and the Foreign Affiliate
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.
155 — 157
158 — 160
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 158 or 160 as appropriate. Do not report the book
value of the equity interest if it differs from what was paid.
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 155 and 156 . Report the interest component under capital
leases in 157 .
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:
161 — 163
Decrease in U.S. Reporter’s Equity Interest in This
Affiliate — For an affiliate that is sold, report the sale price in 161
or 163 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 155 and 156 ) 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.)
• 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.
For investments written off, enter zero in 161 – 163 . Report the
amount written off in 165 or 166 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 159 as a capital contribution
and include in the computation of 165 or 166 as appropriate.
165 — 166
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 165 or 166 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 165 . Report the amount gross of U.S. income taxes, if any.
Section B — Debt and Other Intercompany Balances and Interest Receipts and Payments Between the U.S. Reporter and
the Foreign Affiliate — Continued
Report in 155 and 156 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.)
Close FY 2014
(1)
What are the foreign affiliate’s values for:
Close FY 2013
(2)
$ Bil. Mil. Thous. Dols.
4155
155 Receivables due to the foreign affiliate from the U.S. Reporter? —
Do not net against liabilities, 156 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
4156
156 Liabilities owed to the U.S. Reporter by the foreign affiliate? —
Do not net against receivables, 155 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
What are the foreign affiliate’s values for:
000
000
$ Bil. Mil. Thous. Dols.
2
000
2
000
Receipts by foreign affiliate
from U.S. Reporter
Payments 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.
157 Interest on amounts reported in 155 and 156 , including interest on capital
2
4157 1
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. 12/2014)
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 instructions for Part V, Section C, on page 16.
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.
INCREASE IN U.S. REPORTER’S EQUITY INTEREST IN THIS AFFILIATE
What are the foreign affiliate’s values for:
$ Bil. Mil. Thous. Dols.
4160
158 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? .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
4161
159 Capital contributions and other transactions of the U.S. Reporter with foreign persons that increase equity in
this affiliate? — Specify. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
4162
1
000
000
000
160 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
What are the foreign affiliate’s values for:
4163
161 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?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
4164
162 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
4165
1
000
000
000
163 Sale (partial or total) of equity interest in this affiliate by the U.S. Reporter to other U.S. persons?. . . . . . . . . . . . . . . . . . . . .
1
4166
000
164 TOTAL — Equals sum of 158 , 159 , and 160 , minus sum of 161 , 162 , and 163 . . . . . . . . . . . . . . . . . . . . . . . . . . .
For acquisition
(1)
$ Bil. Mil. Thous. Dols.
For 158 through 163 , what are the amounts by which the transaction
value:
4167
1
000
165 Exceeds the value carried on the books of the affiliate?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4168
1
000
166 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
Close FY 2014
167 Did the foreign affiliate have an equity interest in the
U.S. Reporter? – Mark (X) one.
4169
1
1
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 2014
1
(1)
4170
Value of equity owned
(3)
Voting
interest
(2)
1
— — —.—%
2
— — —.—%
$ Bil. Mil. Thous. Dols.
3
000
No — Continue with 168
2
Remarks
BEA USE
ONLY
4171
FORM BE-10B (REV. 12/2014)
1
2
3
4
5
Page 17
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; EXCLUDE 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. EXCLUDE 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 EXCLUDE 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).
168 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
169 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 170
through 172 must equal 169
What are the foreign affiliate’s values for:
4174 1
2
170 Goods intended for further processing,
assembly, or manufacture by this affiliate
before resale to others? . . . . . . . . . . . . . . . . . . . . . . . .
000
171 Goods for resale without further processing,
assembly, or manufacture by affiliate? . . . . . . . . . . . . .
000
172 Other, including capital equipment? — Specify . . . . . . .
000
4175 1
000
2
4176 1
U.S. IMPORTS OF GOODS FROM THIS FOREIGN AFFILIATE
(Valued f.a.s. foreign port)
173 What is the value of the total goods shipped
in FY 2014 to the U.S. by this affiliate?. . . . . . . . . . . .
000
000
3
000
000
Shipped to other
U.S. persons
(3)
Shipped to U.S.
Reporter(s)
(2)
(1)
$ Bil.
000
3
2
TOTAL
4178
3
Mil. Thous. Dols. $ Bil.
Mil. Thous. Dols. $2 Bil.
2
1
Mil. Thous. Dols.
3
000
000
000
Remarks
BEA
USE
ONLY
Page 18
4179
1
2
3
4
5
FORM BE-10B (REV. 12/2014)
BE-10B Supplement A
BUREAU OF ECONOMIC ANALYSIS
U.S. DEPARTMENT OF COMMERCE
of Form BE-10B
B
Page No. _____ of _____
pages of this Supplement A
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
5005
5006
5007
5008
5009
5010
5011
5012
5013
5014
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
(5)
(4)
5004
(3)
Close FY 2014 Close FY 2013
__ __ __ . __ %
(2)
BEA USE ONLY
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.)
__ __ __ . __ %
(1)
Name of each foreign affiliate, as taken from 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
Affiliate identification number
taken from the preprinted
Form BE-10B or BE-10C, if
provided, of each foreign
affiliate listed in column (1)
NOTE — Foreign affiliates listed on this Supplement A must also be filed on a complete Form BE-10B or BE-10C, or be listed on Form BE-10D.
5003
5002
Affiliate ID Number
Identification – Name of foreign affiliate as shown in 2
BEA USE
ONLY
Supplement A — List ALL foreign affiliates of the U.S. Reporter(s) in which the fully consolidated foreign affiliate named in 2 , has a direct equity interest, but which are not fully
consolidated on this Form BE-10B. Continue listing onto as many copied pages as needed.
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. 12/2014)
▲
Page 19
CONTINUE ON NEXT PAGE
FORM BE-10B (REV. 12/2014)
Affiliate ID Number
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
5019
5020
5021
5022
5023
5024
5025
5026
5027
5028
5029
__ __ __ . __ %
__ __ __ . __ %
5017
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
5016
5018
__ __ __ . __ %
__ __ __ . __ %
Close FY 2014 Close FY 2013
5015
(3)
(5)
(2)
(1)
BEA USE ONLY
Page No. _____ of _____
pages of this Supplement A
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.)
of Form BE-10B
B
(4)
Affiliate identification number
taken from the preprinted
Form BE-10B or BE-10C, if
provided, of each foreign
affiliate listed in column (1)
Identification – Name of foreign affiliate as shown in 2
BEA USE
ONLY
Name of each foreign affiliate, as taken from 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
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
▲
Page 20
BE-10B Supplement B
BUREAU OF ECONOMIC ANALYSIS
U.S. DEPARTMENT OF COMMERCE
Affiliate ID Number
Identification – Name of foreign affiliate as shown in 2
BEA USE
ONLY
of Form BE-10B
B
Page No. _____ of _____
pages of this Supplement B
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
6004
6005
6006
6007
6008
6009
6010
6011
6012
6013
6014
6015
(4)
6003
(3)
__ __ __ . __ %
(2)
(1)
Name of foreign affiliate which holds the direct equity
interest in the foreign affiliate listed in column (2)
6002
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.
See consolidation chart in Instruction Booklet, Part I.B.2.d.(1).
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 2 . The
number of foreign affiliates listed below plus the reporting foreign affiliate must agree with 3 . Continue listing onto as many copied pages as needed.
List of all Foreign Affiliates Fully Consolidated into the Reporting
Foreign Affiliate
FORM
(REV. 12/2014)
▲
Page 21
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
101 — 104
Disaggregate the total sales or gross operating revenues into sales of
goods, sales of services, and investment income.
102 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 103 .
• Magazines and periodicals sold in retail stores. NOTE: Report
subscription sales as sales of services in 103 .
• 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 103 .
103 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 102 .
• Newspapers.
• Pipeline transportation.
• Royalty income.
• 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.
104 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 103 .
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 68 (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 35 , 42 , and also 96 or 101 , as appropriate and as
sales of services in 103 .
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 36 , 42 , and also 96 or 101 , as appropriate
and as sales of goods in 102 . 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-10 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
Page 22
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 ( 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 ( 103 ) — 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 ( 104 ) — 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 A, 104 , above to determine the location of
the transactor of investment income.
FORM BE-10B (REV. 12/2014)
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 and aquaculture
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
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
FORM BE-10B (REV. 12/2014)
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 Household appliances, and 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
Non-store 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
Page 23
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
Page 24
Real estate
Automotive equipment rental and leasing
Other rental and leasing services
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, 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 services
Arts, Entertainment, and Recreation
7110 Performing arts, spectator sports, and
related industries
7121 Museums, historical sites, and similar
institutions
7130 Amusement, gambling, and recreation
industries
Accommodation and Food Services
7210 Accommodation
7220 Food services and drinking places
Other Services
8110 Repair and maintenance
8120 Personal and laundry services
8130 Religious, grantmaking, civic,
professional, and similar organizations
Public Administration
9200 Public administration
FORM BE-10B (REV. 12/2014)
| File Type | application/pdf |
| File Title | untitled |
| File Modified | 2018-12-04 |
| File Created | 2015-01-16 |