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BE-10B
OMB No. 0608-0049: Approval Expires 11/30/2022
(REV. 01/2020)
2019 BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL
BE-10B (Report for Foreign Affiliate of U.S. Reporter)
Affiliate ID Number
Electronic Filing: Go to www.bea.gov/efile for details
Mail reports to:
*Do not enter Social Security Number in Affiliate ID box
Bureau of Economic Analysis
Direct Investment Division, BE-69(A)
4600 Silver Hill Road
Washington, DC 20233
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1 Name of U.S. Reporter of foreign affiliate — Same as 1 , Form BE-10A
Deliver reports to: Bureau of Economic Analysis
Direct Investment Division, BE-69(A)
4600 Silver Hill Road
Suitland, MD 20746
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Fax reports to:
Assistance:
1001
(301) 278-9502
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]
(301) 278-9418
www.bea.gov/dia
E-mail:
Telephone:
Copies of form:
Please include your BEA Identification Number with
all requests.
1002
Instruction Booklet — Contains additional instructions, definitions, and detailed reporting requirements for completing this form.
Who must report — The U.S. Reporter must file Form BE-10B for each majority-owned foreign affiliate for which the affiliate’s total assets; sales
or gross operating revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater than $80 million (positive or
negative) at the end of, or for, the affiliate’s 2019 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, 2020 for a U.S. Reporter required to file fewer than 50 Forms BE-10B, BE-10C and/or BE-10D
June 30, 2020 for a U.S. Reporter required to file 50 or more Forms BE-10B, BE-10C, and/or BE-10D
Translation of foreign currency financial and operating data into U.S. dollars —
Use U.S. Generally Accepted Accounting Principles FASB ASC 830 (FAS 52). See Instruction Booklet, Part IV.B.
Monetary Values — Report in U.S. dollars rounded to thousands (omitting 000).
EXAMPLE – If amount is $1,334,891.00, report as. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If an item is between + or – $500.00, enter “0.” Use parenthesis ( ) to indicate negative numbers.
Percentages — Report ownership percentages to a tenth of one percent: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
Bil.
1
Mil.
Thous.
1
335
Dols.
000
9 ___
8 . ___
7 %
___ ___
Part I — Identification of Foreign Affiliate
3 W
. hat is the number of foreign business enterprises consolidated in this report? — Do not consolidate business enterprises
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 19) of this report. If this report is for a single foreign business enterprise, 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 (page 17) 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
6 Does this foreign affiliate have a Legal Entity Identifier (LEI)?
1044
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1
1
2
Yes
— Enter the 20-digit LEI of the foreign affiliate.
No
2
1
4
Other — Specify
Part I — Identification of Foreign Affiliate — Continued
7 Is this foreign affiliate a regional headquarter (RHQ)?
Regional headquarters are separate and independent entities, located in different geographical regions than the corporate headquarters. RHQs
have decision-making authority and direct other affiliates in their respective regions.
1045
1
1
Yes
1
2
No
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
Brazil
Canada
1 308
Germany
1 614
Japan
1 327
United Kingdom
Hong Kong
1 213
Mexico
1
Other — Specify
1 202
1 100
1 611
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8 What is the country of incorporation or organization of this foreign affiliate? — Mark (X) one.
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9 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
10 What is the city of location? — City in which this foreign affiliate’s
physical assets are located or where its primary activity is carried out. . . . . . . . . . .
0
11 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 9 . (Foreign affiliates located in Euro Area countries should check this box
if they keep their books in euros.)
U.S. dollars
A foreign currency which is not that of the country of location of the affiliate as given in 9 .
Month Day Year
1009
12 What is the ending date of this foreign affiliate’s 2019 fiscal year? The foreign affiliate’s financial
reporting year that has an ending date in calendar year 2019. See Instruction Booklet, Part II.A.. . . . . . . . . . . . . . .
1
2 __
0 __
1 __
9
__ __ / __ __ / __
13 Did the foreign business enterprise become a foreign affiliate of the U.S. Reporter during the fiscal year?
1010
1
1
1
2
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
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
___ ___ / ___ ___ ___ ___
No
14 Was there a change in the entity due to mergers, acquisitions, divestitures, etc., or a change in accounting methods or
principles during FY 2019 that caused FY 2018 data to be restated? Mark (X) one.
1011
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1
1
Yes — Report all close FY 2018 data before restatement, unless otherwise specified.
1
2
No
FORM BE-10B (REV. 01/2020)
Part I — Identification of Foreign Affiliate — Continued
Section A — Direct Ownership in this Foreign Affiliate
• Equity interest is the 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 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. Thus, a U.S. Reporter could have a 100 percent direct voting interest
in an affiliate but own less than 100 percent of the affiliate’s total equity.
Equity 2019
• Enter percent of ownership based on total voting stock, as applicable, for an
(1)
incorporated affiliate, or an equivalent interest for an unincorporated affiliate.
What is the direct ownership percent of this foreign affiliate held by:
1012 1
Percent of ownership at close
of fiscal year
Equity 2018
(2)
Voting 2019
(3)
Voting 2018
(4)
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4
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15 U.S. Reporter named in 1 ? — Report equity interest and voting interest . . . . . . — — —.—% — — —.—% — — —.—% — — —.—%
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16 Other foreign affiliate(s) of U.S. Reporter named in 1 ?
— If entry is made here, complete 22 and 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
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17 Other U.S. Reporter(s) of this foreign affiliate?
— If entry is made here, 24 must be “Yes.” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
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18 Foreign affiliate(s) of other U.S. Reporter(s)?
— If entry is made here, 24 must be “Yes.” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
19 Other U.S. persons? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
1017
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4
20 Other foreign persons? (not reported above). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — —.—% — — —.—%
1019
21 What is the total directly held voting ownership interests?
— Sum of 15 through 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1020
3
4
100.0 %
3
100.0 %
4
22 What is the indirect ownership interest held through the U.S. Reporter’s other foreign
affiliates?. If there is an entry in 16 , 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. . . . . . — — —.—% — — —.—%
23 .What is the name of the foreign affiliate parent(s)? — If there is an entry in 16 , 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 2019
(b)
1191
1
1192
1
1193
1
Close FY 2018
(c)
2
3
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 16 . . . . . . . . . . . . . . . . . . . .
— — —.—% — — —.—%
— — —.—% — — —.—%
24 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
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1
1
2
Yes
— 17 or 18 must have an entry. See Instruction Booklet, Part I.B.2.d.(2)
No — Skip to 27
25 If the answer to 24 is “Yes,” give name(s) and mailing address(es) of the other U.S. Reporter(s).
Name
Mailing address
26 If the answer to 24 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
FORM BE-10B (REV. 01/2020)
Mailing address
Page 3
Part I — Identification of Foreign Affiliate — Continued
Section B — Industry Classification
27 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
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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
0
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28 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.”)
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.
A list of the ISI codes is provided on pages 21 and 22.
• For a full explanation of each code, see the Guide to Industry Classifications for International Surveys, 2017 located at
www.bea.gov/naics2017.
• 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 20.
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
29 Largest sales or gross operating revenues? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1031
1
2
1
2
1
2
1
2
1
2
1
2
1
2
000
000
30 2nd largest sales or gross operating revenues? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1032
000
31 3rd largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1033
000
32 4th largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1034
000
33 5th largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1035
000
34 6th largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1036
000
35 7th largest sales or gross operating revenues?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1037 2
000
36 Sales or gross operating revenues not accounted for above?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1038 2
37 What is the foreign affiliate’s total sales or gross operating revenues? — Sum of 29 through 36
(Must equal 42 , and also 86 , column (1) or 92 , column (1), as appropriate.). . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
38 – 41 Intentionally blank
Remarks
BEA
USE
ONLY
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1039
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FORM BE-10B (REV. 01/2020)
Part II — Financial and Operating Data of Foreign Affiliate
Section A — Income Statement
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 86 , column (1), or 92 , column (1),
as appropriate. (Dealers in financial instruments see Special Instructions, A.1., page 20; insurance companies
see Special Instructions, B.2.a., page 20.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
43 Income from equity investments in other 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 dividends or distributed
2042 1
earnings for unincorporated affiliates. EXCLUDE interest income.
Report interest in 42 or 46 as appropriate.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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44 Income from other equity investments? — Report income from equity investments reported in 60 . . . . . . . . . . . . . . . . . . .
dd
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:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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000
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 20;
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 20;
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.. . . . . . . . . . . . . . . . . . . . . . . . . . . .
0
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 20.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2048
49 Foreign income taxes? — Provision for foreign income taxes for FY 2019. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
1
000
1
000
0
2050
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. 01/2020)
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
55 Inventories
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• INCLUDE current items such as agent’s balances, uncollected premiums, amounts recoverable from reinsurers, and other current notes
and accounts receivable (net of allowances for doubtful items) arising from the ordinary course of business.
• 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
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• Land refers to any part of the earth’s surface. Report gross book value of all land owned including land leased from others, per FASB ASC
842. 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 leased from others, per FASB ASC 842.
• EXCLUDE all other types of intangible assets and land held for resale.
• Unincorporated affiliates should 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 20.
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 then include in 62 .
• 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 affiliate 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. 01/2020)
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.
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 2019
(1)
$ Bil. Mil. Thous. Dols.
1
000
1
000
000
ata
2083 1
56 Land?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2084 1
57 Other property, plant, and equipment — gross? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2086 1
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.
2
000
)
000
000
n.
000
o
cti
2
2
2085 1
58 Accumulated depreciation and depletion?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (
2
e
ll
c000o
2082 1
55 Inventories?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Balance at close
of fiscal year 2018
(unrestated)
(2)
$ Bil. Mil. Thous. Dols.
000
000
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
60 Other assets? — Other assets not reported elsewhere. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2090 1
61 Total assets? — Sum of 53 through 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
LIABILITIES (Insurance companies see Instructions for 62 and 63 on page 6.)
2092
62 Trade accounts and trade notes payable, current? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2093 1
63 Other liabilities?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2094 1
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
2096 1
66 Retained earnings (deficit)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Balance at close
of fiscal year 2018
Balance at close
Accumulated other
(unrestated)
of fiscal year 2019
comprehensive income
(2)
(1)
(loss)
$ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols.
2097
67 Translation adjustment
component?. . . . . . . . . . . . . . . . .
1
000
2098 1
2
000
000
000
000
000
000
000
2
000
2
000
2
000
2
000
2
000
2
000
2
000
000
2
000
000
68 All other components?. . . . . . . . .
2099
69 Total accumulated other comprehensive income (loss)? —
Equals sum of 67 and 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
70 Other? — INCLUDE treasury stock and involuntarily (or legally) restricted earnings, 2100
and noncontrolling interests per FASB ASC 810 (FAS 167). — Specify. . . . . . . . . . . . . . . . . .
1
000
1
000
2
000
2
000
0
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
1
000
2103 1
000
73 Translation adjustment?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BEA
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ONLY
2117
FORM BE-10B (REV. 01/2020)
1
2
3
4
2
000
2
000
2
000
5
Page 7
Part II — Financial and Operating Data of Foreign Affiliate — Continued
Section C — Employment
Report the number of employees on the payroll at the end of FY 2019 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 2019. If the number of employees at the end of FY 2019 (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 2019. 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.
74 What is the foreign affiliate’s total number of employees?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2105
.
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Number of
employees
1
Research and Development employees
INCLUDE:
• Researchers include R&D scientists, engineers, and their managers.
• R&D technicians and equivalent staff are persons whose main tasks require technical knowledge and experience in one or more field of science or
engineering, but who contribute to R&D by performing technical tasks under the supervision of researchers.
• R&D support staff is not directly involved with the conduct of a research project, but support the researchers and technicians. These employees
might include clerical staff, report writers, regulatory experts, quality assurance, safety trainers, and other related employees.
EXCLUDE employees who provide only indirect support to R&D, such as corporate personnel, security guards, and cafeteria workers.
75 What is the number of research and development employees included in 74 ? —
Number of
employees
2106
1
R&D employees — Employees who work on R&D or who provide direct support to R&D. . . . . . . . . . . . . . . . . . . . . . . . . .
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.
$ Bil. Mil. Thous. Dols.
2110
76 What is the foreign affiliate’s total employee compensation expenditure? —
1
000
Report, for all employees, the sum of wages and salaries and employee benefit plans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
77 Is total employee compensation expenditure in 76 zero?
2111
1
1
1
2
Yes – Explain below
No – Skip to 78
If “Yes,” explain why compensation is zero.
0
BEA
USE
ONLY
Page 8
2116
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5
FORM BE-10B (REV. 01/2020)
Part II — Financial and Operating Data of Foreign Affiliate — Continued
Section D — Insurance Industry Activities — Premiums earned and losses incurred
78 Of the total sales and gross operating revenues reported in 37 , column (2), were any of the sales or revenues generated
by insurance related activities covered by ISI codes 5243 (Insurance carriers, except direct life insurance carriers) or
5249 (Direct life insurance carriers)?
2113
1
1
Yes — Answer 79 and 80
1
2
No — Skip to 81
.
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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
000
fees related to universal and adjustable life, variable and interest-sensitive life, and variable-universal life policies. . . . . . . .
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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, and Taxes
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).
Remarks
BEA
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ONLY
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FORM BE-10B (REV. 01/2020)
1
2
3
4
5
Page 9
Part II — Financial and Operating Data of Foreign Affiliate — Continued
Section F — Size of Foreign Affiliate
85 Did this foreign affiliate have any one of these three items: (1) total assets, (2) sales or gross operating revenues,
excluding sales taxes, or (3) net income (loss), greater than $300 million at the end of, or for, the affiliate’s 2019
fiscal year?
2153
1
1
Yes — Skip to Part IV on page 11
1
2
No — Complete Part III on this page, then continue with Part V on page 15
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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 85 is “No.”
ta
a
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Section A — Distribution of Sales or Gross Operating Revenues
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86 What are the foreign affiliate’s sales or gross operating revenues, excluding sales taxes? — See 92 on page 11 for instructions.
2154
$
Bil.
1
Local sales
TOTAL
Column (1) equals
the sum of
columns (2)
through (7)
(1)
Mil.
Thous.
To other
foreign
affiliates of
the U.S.
Reporter(s)
(2)
Dols.
Sales to U.S.
To
unaffiliated
customers
(4)
(3)
2
3
To
unaffiliated
customers
To U.S.
Reporter(s)
4
(5)
5
Sales to other countries
To other
foreign
affiliates of
the U.S.
Reporter(s)
(6)
To
unaffiliated
customers
(7)
6
7
Section B — Research and Development — See instructions for Part IV, Section D, on page 13 of this form.
What are the foreign affiliate’s expenditures for:
87 R&D performed BY the affiliate? — Report all costs incurred in performing R&D, including depreciation,
2155
amortization, wages and salaries, property taxes and other taxes (except income taxes), materials and supplies,
allocated overhead, and indirect costs. INCLUDE R&D performed by the affiliate for others under contract.. . . . . . . . . . . .
2156
$ Bil. Mil. Thous. Dols.
1
000
1
000
88 R&D performed FOR the affiliate by others (including U.S. parent(s)) on a contractual basis?. . . . . . . . . . . . . . . . . . . . . . . .
89 Intentionally blank.
Section C — Property, Plant and Equipment (PP&E) — See instructions for Part IV, Section E,
on page 14 of this form. (Insurance companies also see instructions on page 14 of this form.)
What are the foreign affiliate’s values for:
90 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
91 Current-period depreciation and depletion? — Current-period charges against property, plant, and
equipment included in 56 and 57 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BEA
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Page 10
2159
1
2
3
4
1
000
5
FORM BE-10B (REV. 01/2020)
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 85 is “Yes.” If you completed Part III, skip to Part V (item 136 ) 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 20.
.
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• Distribute sales or gross operating revenues among three categories — sales of goods, sales of services, and investment income. See Additional
Instructions on page 20 at the back of this form.
ta
a
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• For the purpose of this distribution, “goods” are normally economic outputs that are tangible and “services” are normally economic outputs that are intangible,
including sales related to intellectual property rights.
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• 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.
Local sales
What is the
foreign
affiliate’s
value for:
92 Sales or gross
operating revenues,
excluding sales
taxes?
a. Column (1)
equals 42 .
b. Each column
of 92 equals
the sum of
93 , 94 ,
and 95 .
TOTAL
Column (1) equals
the sum of
columns (2)
through (7)
(1)
$ Bil.
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. $ Bil. Mil. Thous. $ Bil. Mil. Thous. $ Bil. Mil. Thous. $ Bil. Mil. Thous. $ Bil. Mil. Thous. $ Bil. Mil. Thous.
3054
1
2
3
4
5
6
7
3055
1
2
3
4
5
6
7
94 Sales of services, 3056
including intellectual
property rights?
1
2
3
4
5
6
7
3057
1
2
3
4
5
6
7
BY TYPE
93 Sales of goods?
95 Investment income?
000
96 Intentionally blank
Section B — Receipts and Payments Related to Intellectual Property Rights
Sales or gross operating revenues reported in this section should be included in the total for sales of services reported in 94 .
Receipts for license fees, royalties, and other fees received by this affiliate for the use, reproduction, and/or
distribution of intellectual property. Do not report outright sales.
$ Bil. Mil. Thous. Dols.
2135
1
2136
1
2137
1
2138
1
2139
1
2140
1
2141
1
2142
1
2143
1
2144
1
97 Receipts? — Sum of 98 through 101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
98 To the U.S. Reporter(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
99 To other U.S. persons?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
100 To other foreign affiliate(s) of the U.S. Reporter(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
101 To other foreign persons? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payments for license fees, royalties, and other fees paid by this affiliate for the use, reproduction, and/or
distribution of intellectual property. Do not report outright purchases.
$ Bil. Mil. Thous. Dols.
102 Payments? — Sum of 103 through 106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
103 From the U.S. Reporter(s)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
104 From other U.S. persons? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
105 From other foreign affiliate(s) of the U.S. Reporter(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
106 From other foreign persons?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FORM BE-10B (REV. 01/2020)
000
000
000
000
000
000
000
000
000
000
Page 11
Part IV — Financial and Operating Data of Foreign Affiliate With Assets, Sales,
or Net Income (Loss) Greater Than $300 Million — Continued
Section C — Sales Related to the Digital Economy
Sales or gross operating revenues reported in this section should be included in the total for sales of services reported in 94 .
Estimates – If actual data are not available, or only partial data are available, provide estimates and label as such. Data provided in this section may be
reasonable estimates based upon the informed judgment of persons in the responding organization, sampling techniques, prorations based on related
data, etc.
What are the foreign affiliate’s sales or gross operating revenue for:
1
3072
108 Digital intermediation services?
Services that are earned from operating a digital intermediary platform, which is an online interface
that facilitates, for a fee, the direct interaction between multiple buyers and multiple sellers. The platform
does not take economic ownership of the goods nor does it provide the services that are being sold.
Report fees and commissions only, not the value of the goods or services sold on the platform. . . . . . . . . . . . . . . . . .
1
3073
1
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3071
107 Cloud computing services?
Computing services that customers can access from a shared pool of configurable computing resources
in a flexible and on-demand way, without active management by the customer. They offer a range of
resources, such as access to processing, storage, and networks; platforms for customers to deploy their
own applications; and readymade software. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
on
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$ Bil. Mil. Thous.
Dols.
000
000
109 Advertising?
Report advertising revenue including sales and placement in digital media, including mobile, desktop,
digital TV, or any other Internet-connected device.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
Digitally delivered services are those that are delivered remotely over information and communications technology networks—i.e. over voice or data
networks, including the Internet, or in an electronically downloadable format.
Digitally ordered pertains to the sale of a good or service conducted over computer networks by methods specifically designed for the purpose of
receiving or placing orders, negotiating terms of sales or price. This covers orders placed over an electronic data interchange, the Internet, mobile device,
or any other online system.
Check the appropriate percent range
(check one)
0%
1–24%
25–49%
50–74%
75–89%
90–99%
100%
The information provided is
based on (check one)
Accounting
records
110 Percentage of sales of services
3074
reported in 94 that were
digitally delivered?. . . . . . . . .
1
1
1
2
1
3
1
4
1
5
1
6
1
7
111 Percentage of sales of services
3075
reported in 94 that were
digitally ordered?. . . . . . . . . . .
1
1
1
2
1
3
1
4
1
5
1
6
1
7
2
1
112 Percentage of sales of goods
3076
reported in 93 that were
digitally ordered?. . . . . . . . . . .
1
1
1
2
1
3
1
4
1
5
1
6
1
7
2
1
2
1
Recall/general
knowledge of
operations
2
2
2
2
2
2
Remarks
Page 12
FORM BE-10B (REV. 01/2020)
Part IV — Financial and Operating Data of Foreign Affiliate With Assets, Sales,
or Net Income (Loss) Greater Than $300 Million — Continued
Section D — Research and Development
R&D is planned, creative work aimed at discovering new knowledge or developing new or significantly improved goods and services. This includes:
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.
.
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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.
ta
a
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EXCLUDE R&D expenditures for:
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• 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
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.
113 What are the foreign affiliate’s expenditures for R&D performed BY this affiliate?
$ Bil. Mil. Thous. Dols.
3064
1
000
— Sum of 114 , 115 , and 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
114
115
116
3065
1
000
For the foreign affiliate’s own account?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3066
1
000
For affiliated persons (including U.S. parent(s)) under contract? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3067
1
000
For others under contract? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3068
117 What are the foreign affiliate’s expenditures for R&D performed FOR the foreign affiliate by
others (including the U.S. parent(s)) on a contractual basis?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
118 Of the expenditures included in 117 , what was the share of R&D performed by the U.S. parent for the foreign affiliate
under a collaborative R&D agreement such as a cost-sharing agreement?
Check the appropriate percent range
(check one)
0%
3078
1
1
1–24%
1
2
25–49%
1
3
50–74%
1
4
The information provided is based on
(check one)
75–89%
1
5
90–99%
1
6
1
7
Recall/general
knowledge of
operations
Accounting
records
100%
2
1
2
2
119 Intentionally blank.
BEA
USE
ONLY
3069
1
2
3
4
5
3070
1
2
3
4
5
FORM BE-10B (REV. 01/2020)
Page 13
Part IV — Financial and Operating Data of Foreign Affiliate With Assets, Sales,
or Net Income (Loss) Greater Than $300 Million — Continued
Section E — Property, Plant, and Equipment (PP&E)
• PP&E expenditures include 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). 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 leased to others.
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• 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 2019.
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• For foreign affiliates engaged in exploring for, or developing, natural resources, INCLUDE exploration and development
expenditures made during FY 2019 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 2019.
ta
a
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• Insurance companies should INCLUDE expenditures (i.e., INCLUDE expenditures that have been classified in “other noncurrent assets”) and
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 ).
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Fin
000
What are the foreign affiliate’s values for:
BALANCE, CLOSE FY 2018
120 Net book value of PP&E at close FY 2018? — The close FY 2018 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 2019
121 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 14 was “Yes,” give amount by
which 120 would be restated. For a decrease, put amount in parentheses. EXCLUDE gains (losses)
3107
resulting from the sale or disposition of subsidiaries of the affiliate and from the revaluation of assets
(whether or not realized). This should be included in 45 — equals sum of 121 a and 121 b . . . . . . . . . . . . . . . . . . . . .
1
000
Amount by which the net book value of PP&E would be restated due to:
3478
1
3488
1
a. Change in entity (i.e. due to the acquisition of, or merger with, another
company, or the divestiture of a subsidiary, change in fiscal year, etc.). . . . . . . . . . . . .
b. Change in accounting methods or principles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3489
Is change in accounting methods due in whole or in part to implementation of FASB ASC 842 Lease Accounting?
1
1
Yes, in whole
1
2
Yes, in part
1
3
No
3108
122 Net book value of transfers in from the U.S. Reporter(s) or other foreign affiliates of U.S.
Reporter(s)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
Expenditures by the foreign affiliate for:
123
124
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.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
000
3110
1
3111
1
PP&E other than land, mineral and timber rights? (Report changes due to mergers and
acquisitions in 121 a.).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
000
125 Depreciation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (
3112
126 Depletion?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (
127 Other increases (decreases)? — Net book value of sales, retirements, or transfers out of assets; land held
3113
for resale; and other increases (decreases). Report divestitures of subsidiaries in 121 . Report any gains (losses)
from the sale or disposition of property, plant, and equipment in 45 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
)
000
)
000
1
1
000
BALANCE, CLOSE FY 2019
3114
128 Net book value of PP&E at close FY 2019? — Equals sum of 120 through 127 ; must also equal the sum
of 56 , 57 , and 58 , column (1).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Page 14
1
000
FORM BE-10B (REV. 01/2020)
Part IV — Financial and Operating Data of Foreign Affiliate With Assets, Sales,
or Net Income (Loss) Greater Than $300 Million — Continued
Section F — Change in Retained Earnings of Incorporated Foreign Affiliate or in Total Owners’ Equity
of Unincorporated Foreign Affiliate
What are the foreign affiliate’s values for:
$ Bil. Mil. Thous. Dols.
129 Retained earnings (deficit), close FY 2018 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).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Changes during FY 2019
3118
130 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0
ata
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oll
000
3119 1
000
131 Net income (loss)? — Enter amount from 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3120 1
000
132 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 2019.
EXCLUDE stock and liquidating dividends.
Unincorporated affiliate — Enter amount of current and prior-period net income remitted to owners
during FY 2019.
.
on
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000
3121 1
000
133 Stock dividends? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3122 1
000
134 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
0
3123 1
135 Retained earnings (deficit), close FY 2019? – Sum of 129 , 130 , 131 , and 134 , minus 132 and 133 . Also,
for an incorporated affiliate, this equals 66 , column (1). For an unincorporated affiliate, this equals 72 , column (1).
000
Part V — Reverse Ownership
136 Did the foreign affiliate have an equity interest in the
U.S. Reporter? – Mark (X) one.
4169
1
1
1
Close FY 2019
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 2019
(1)
4170
No — Continue with 140
2
Value of equity owned
(3)
Voting
interest
(2)
1
— — —.—%
2
— — —.—%
$ Bil. Mil. Thous. Dols.
3
000
137 — 139 Intentionally blank.
Remarks
BEA
USE
ONLY
3140
FORM BE-10B (REV. 01/2020)
1
2
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4
5
Page 15
Part VI — U.S. Exports To and U.S. Imports From Majority-Owned Foreign Affiliate
IMPORTANT NOTES
Report U.S. exports of goods to and U.S. imports of goods from the
foreign affiliate in FY 2019. 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.
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).
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.
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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. EXCLUDE negotiated fees for software that is to be used
on networks.
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000
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.
.
on
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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).
See Instruction Booklet, Part V.
140 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
141 What is the value of the total goods shipped in
FY 2019 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
BY INTENDED USE — Sum of 142
through 144 must equal 141
4174
142 Goods intended for further processing,
assembly, or manufacture by this affiliate
before resale to others . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2
3
000
4175 1
000
2
143 Goods for resale without further processing,
assembly, or manufacture by affiliate . . . . . . . . . . . . . . .
000
4176 1
000
000
2
3
000
144 Other, including capital equipment — Specify . . . . . . . . .
000
3
000
000
0
U.S. IMPORTS OF GOODS FROM THIS FOREIGN AFFILIATE
(Valued f.a.s. foreign port)
(1)
$ Bil.
4178
145 What is the value of the total goods shipped
in FY 2019 to the U.S. by this affiliate?. . . . . . . . . . . .
BEA
USE
ONLY
Page 16
4179
1
2
Shipped to other
U.S. persons
(3)
Shipped to U.S.
Reporter(s)
(2)
TOTAL
Mil. Thous. Dols. $ Bil.
Mil. Thous. Dols. $ Bil.
2
1
000
3
Mil. Thous. Dols.
3
000
000
4
5
FORM BE-10B (REV. 01/2020)
BE-10B Supplement A
BUREAU OF ECONOMIC ANALYSIS
U.S. DEPARTMENT OF COMMERCE
Page 17
Page No. _____ of _____
pages of this Supplement A
1
1
1
1
1
1
1
1
1
1
1
1
1
(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
2
2
2
2
2
2
2
2
2
2
2
2
2
(2)
Affiliate identification
number provided by BEA,
of each foreign affiliate in
column (1)
3
3
3
3
3
3
3
3
3
3
3
3
3
(3)
BEA USE ONLY
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
(4)
4
__ __ __ . __ %
4
__ __ __ . __ %
__ __ __ . __ %
4
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
(5)
Close FY 2019 Close FY 2018
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.)
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.
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.
of Form BE-10B
B
.
5014
Affiliate ID Number
Identification – Name of foreign affiliate as shown in 2
BEA USE
ONLY
e
5013
5012
5011
5010
5009
5008
5007
5006
5005
5004
5003
5002
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. 01/2020)
▲
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CONTINUE ON NEXT PAGE
FORM BE-10B (REV. 01/2020)
Page 18
(2)
(1)
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
Affiliate identification
number provided by BEA,
of each foreign affiliate in
column (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
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
(3)
BEA USE ONLY
Page No. _____ of _____
pages of this Supplement A
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
4
(4)
4
__ __ __ . __ %
4
__ __ __ . __ %
4
__ __ __ . __ %
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
__ __ __ . __ %
5
(5)
Close FY 2019 Close FY 2018
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
.
5029
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Affiliate ID Number
Identification – Name of foreign affiliate as shown in 2
BEA USE
ONLY
e
5028
5027
5026
5025
5024
5023
5022
5021
5020
5019
5018
5017
5016
5015
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
▲
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BE-10B Supplement B
BUREAU OF ECONOMIC ANALYSIS
U.S. DEPARTMENT OF COMMERCE
List of all Foreign Business Enterprises Fully Consolidated into the
Reporting Foreign Affiliate
FORM
(REV. 01/2020)
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
Page 19
6015
1
1
1
1
1
1
1
1
1
1
1
1
1
1
2
2
2
2
2
2
2
2
2
2
2
2
2
2
(2)
(1)
3
3
3
3
3
3
3
3
3
3
3
3
3
3
(3)
Name of foreign business enterprise which holds the direct
equity interest in the foreign business enterprise listed
in column (2)
e
6014
6013
6012
6011
6010
6009
6008
6007
6006
6005
6004
6003
6002
Name and country of location of each foreign business
enterprise fully consolidated in this Form BE-10B
BEA USE ONLY
4
4
4
4
4
4
4
4
4
4
4
4
4
4
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
__ __ __ . __ %
(4)
Percentage of direct
ownership at close
FY 2019 which the
foreign business
enterprise listed in
column (3) has in
the foreign business
enterprise 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 business enterprise
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 business enterprises listed below plus the reporting foreign affiliate must agree with 3 . Continue listing onto as many copied pages as needed.
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.
2019 BENCHMARK 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
• Newspapers and periodicals sold through subscriptions, whether
by mail, electronic subscription, or other means. NOTE: Report bulk
92 — 95
sales as sales of goods in 93 .
Disaggregate the total sales or gross operating revenues into sales of
• Transportation, including by air, rail, tanker, truck, or pipeline, and
goods, sales of services, and investment income.
warehousing.
93 Sales of goods — Goods are normally economic outputs that are
• Income from transactions in intellectual property, including franchise
tangible. Sales of goods include, but are not limited to:
fees and the rights to use, reproduce, and/or distribute intellectual
• Mass produced media, including exposed film, video tapes, DVDs,
property, including:
audio tapes, and CDs.
— patents, process, trade secrets, and trademarks;
• Books. NOTE: Report revenues associated with the design, editing, and
— books or music, recorded performances and events, and
marketing activities for producing and distributing books that you both
broadcasting live performances and events, excluding on
publish and sell as sales of services.
physical media;
• Energy trading activities where you take title to the goods.
—
general
use computer software, excluding on physical media; and
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
• Computer services, including sales of customized software, cloud
revenue (i.e., commissions) as sale of services in 94 .
computing and data storage services.
• Bulk sales of newspapers and periodicals. NOTE: Report subscription
• Electricity, natural gas, and water transmission and distribution.
sales as sales of services in 94 .
• Report fees or commissions earned from operating electronic
• Packaged general use computer software.
markets or platforms that bring together buyers and sellers using
the Internet or other electronic means, without taking ownership of
• Structures sold by businesses in real estate.
the goods nor providing the services being sold.
• Revenues earned from building structures by businesses in construction.
• Mining services including drilling wells, exploration, and surveying.
• Electricity, natural gas, and water. NOTE: Revenues derived from
Includes both initiated and proposed projects.
transmitting and/or distributing these goods, as opposed to revenues
• Real estate rental income. NOTE: report in columns (2) through (7)
derived from the sale of the actual product, should be reported as
based on the location of the property.
sales of services in 94 .
95 Investment income — Report dividends and interest generated
94 Sales of services, including intellectual property rights —
by finance and insurance activities as investment income. NOTE:
Services are normally economic outputs that are intangible. Sales of
Report commissions and fees as sales of services in 94 .
services include, but are not limited to:
Finance or insurance companies that include investment income in
• Advertising revenue, including placement of ads in print, broadcast, or
gross operating revenues should report the source of such investment
digital media.
income in 95 columns (2) through (7) based on the location of the
• Commissions and fees earned by companies engaged in finance and
issuer of the financial instrument whether publicly issued or privately
real estate activities.
placed. If the location of the issuer is unknown, then substitute the
• Commissions earned by agents or brokers (i.e., wholesalers) who act on
nationality of the issuer. If both the location and nationality of the
behalf of buyers and sellers in the wholesale distribution of goods. NOTE:
issuer are unknown, and an intermediary (e.g., trustee, custodian, or
Agents or brokers do not take title to the goods being sold.
nominee) is used to manage the investment (financial instrument or
real estate) use the country of location of the intermediary.
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n for Dealers
in Financial Instruments, Finance Companies,
F Special
e Instructions
eInsurance
s
r
Companies, and Real Estate Companies
r
e
Pr d cu
Fin
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 37 , 42 , and also 86 or 92 , as appropriate and as
sales of services in 94 .
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 37 , 42 , and also 86 or 92 , as appropriate
and as sales of goods in 93 . 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 departments,
Page 20
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 ( 94 ) — 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 ( 95 ) — 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, 95 , above to determine the location of the
transactor of investment income.
FORM BE-10B (REV. 01/2020)
Summary of Industry Classifications
For a full explanation of each code see www.bea.gov/naics2017
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
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
3115
3116
3117
3118
3119
3121
3122
3130
3140
3150
3160
3210
3221
3222
3231
3242
3243
3244
3251
3252
3253
Wholesale Trade, Durable Goods
4231 Motor vehicle 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
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Utilities
3111
3112
3113
3114
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
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 hand tools
3323 Architectural and structural metals
3324 Boilers, tanks, and shipping containers
3325 Hardware
3326 Spring and wire products
3327 Machine shop products, 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
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
Bakery products 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. 01/2020)
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 21
Summary of Industry Classifications — Continued
For a full explanation of each code see www.bea.gov/naics2017
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
5173 Wired and wireless telecommunication
carriers
5174 Satellite telecommunications
5179 Other telecommunications
5182 Data processing, hosting, and related
services
5191 Other information services
5221 Depository credit intermediation (Banking)
5223 Activities related to credit intermediation
5224 Non-depository credit intermediation,
except branches and agencies
5229 Non-depository branches and agencies
5231 Securities and commodity contracts
intermediation and brokerage
5238 Other financial investment activities and
exchanges
5242 Agencies, brokerages, and other
insurance related activities
5243 Insurance carriers, except direct life
insurance carriers
5249 Direct life insurance carriers
5252 Funds, trusts, and other financial vehicles
Real Estate and Rental and Leasing
Page 22
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
Educational Services
6110 Educational services
Health Care and Social Assistance
6210
6220
6230
6240
.
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Ambulatory health care services
Hospitals
Nursing and residential care facilities
Social assistance services
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Arts, Entertainment, and Recreation
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7110 Performing arts, spectator sports, and
related industries
7121 Museums, historical sites, and similar
institutions
7130 Amusement, gambling, and recreation
industries
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Finance and Insurance
5310
5321
5329
5331
Professional, Scientific, and Technical
Services
Real estate
Automotive equipment rental and leasing
Other rental and leasing services
Lessors of nonfinancial intangible assets,
except copyrighted works
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
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. 01/2020)
| File Type | application/pdf |
| File Title | BE-10B |
| Subject | 2019 Benchmark Survey of U.S. Direct Investment Abroad, Bureau of Economic Analysis, October 2022, BE-10B |
| Author | Bureau of Economic Analysis |
| File Modified | 2022-10-19 |
| File Created | 2020-02-05 |