Form Be 12A PDF Details

Understanding the intricacies of the BE-12A form is essential for businesses engaged in foreign direct investment in the United States. This document, part of the 2012 Benchmark Survey of Foreign Direct Investment, is regulated by the Bureau of Economic Analysis (BEA) of the U.S. Department of Commerce and is crucial for entities that meet specific financial thresholds. With a mandate rooted in the International Investment and Trade in Services Survey Act, the BE-12A form seeks detailed financial and operational information from majority-owned U.S. affiliates of foreign companies with assets, sales, or net income exceeding $300 million. This submission is not just a regulatory requirement but also a confidential avenue to contribute to a comprehensive statistical picture of international business dynamics within the U.S. The form touches on various aspects including the consolidation of financial reporting on a U.S. GAAP basis unless otherwise instructed, the specifics of reporting periods, and the involvement in contract manufacturing, among others. It underscores the importance of accurate and timely submission, due May 31, 2013, with severe penalties for non-compliance. Additionally, it offers guidance on various reporting scenarios, such as changes in fiscal year or the acquisition and establishment of business enterprises. Through electronic or traditional mailing options, the BE-12A form facilitates a systematic collection of data, asserting its mandatory nature while emphasizing confidentiality and the legal implications of submission.

QuestionAnswer
Form NameForm Be 12A
Form Length40 pages
Fillable?No
Fillable fields0
Avg. time to fill out10 min
Other namesDols, Alaska, ISI, BE-12A

Form Preview Example

FORM BE-12A (REV 3/2012)

OMB No. 0608-0042: Approval Expires 2/28/2015

BEA-12 Identification Number

-12 Identification Number

2012 BENCHMARK SURVEY OF FOREIGN DIRECT INVESTMENT IN THE UNITED STATES

MANDATORY — CONFIDENTIAL

FORM BE–12A

Due date: May 31, 2013

Electronic filing:

www.bea.gov/efile

Mail reports to:

U.S. Department of Commerce

Bureau of Economic Analysis BE–49(A)

Washington, DC 20230

Deliver reports to:

U.S. Department of Commerce

Bureau of Economic Analysis BE–49(A)

Shipping and Receiving Section, M100

1441 L Street, NW

Washington, DC 20005

Fax reports to:

(202) 606–1905*

 

 

Name and address of U.S. business affiliate

1002

Name of U.S. affiliate

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

1010

c/o (care of)

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

1003

Street or P.O. Box

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

1004

City

 

 

0998

State

 

 

0

 

 

 

 

 

 

 

 

 

 

1005

ZIP Code

 

Foreign Postal Code

 

 

0

Or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assistance: E-mail: be12/15@bea.gov

Telephone: (202) 606-5577

Copies of blank forms: www.bea.gov/fdi

Include your BE–12 Identification Number with all requests.

Who must file BE–12AForm BE–12A must be filed for a majority-owned U.S. affiliate with total assets, sales or gross operating revenues, or net income greater than $300 million (positive or negative). For more information on filing requirements, see instructions I.2 on page 33. If you do not meet these filing criteria, see instruction I.A.1 on page 32 to determine which form to file.

Mandatory, Confidentiality, Penalties

This survey is being conducted under the International Investment and Trade in Services Survey Act (P.L. 94–472, 90 Stat. 2059, 22 U.S.C. 3101–3108, as amended). The filing of reports is mandatory and the Act provides that your report to this Bureau is confidential. Whoever fails to report may be subject to penalties. See page 31 for more details.

Person to consult concerning questions about this report — Enter name and address

Certification — The undersigned official certifies that this report has been prepared in accordance with the applicable instructions, is

1000

Name

 

 

 

complete, and is substantially accurate except that, in accordance with

 

 

0

 

 

 

instruction III.C on page 34, estimates may have been provided.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1029

Address

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

1030

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

Authorized official’s signature

 

 

Date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1031

0

 

 

 

0990

Print or type name

0991

Print or type title

 

 

 

 

 

 

 

 

0

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

1001

Telephone number

Area code

Number

Extension

0992

Telephone number

0993

Fax number

 

 

0

 

 

 

 

 

0

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

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

*Note — If you choose to communicate with BEA via fax or electronic mail, BEA cannot guarantee the security of the information during transmission, but will treat information we receive as confidential in accordance with Section 5(c) of the International Investment and Trade in Services Survey Act.

1027

1032

E-mail: 1

1

 

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

 

1

2

 

No

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1028

Fax:

1

1

 

Yes (If yes, enter your fax number)

Fax number

 

 

 

0

 

 

 

 

 

1

2

No

 

 

 

0999

Part I - Identification of U.S. Affiliate

IMPORTANT

Review the instructions starting on page 31 before completing this form. Insurance and real estate companies see special instructions starting on page 38.

•฀ Accounting principles — If feasible use U.S. Generally Accepted Accounting Principles to complete Form BE–12 unless you are requested to do otherwise by a specific instruction. References in the instructions to Financial Accounting Standards Board Accounting Standards Codification Topics are referred to as “FASB ASC”.

•฀ U.S. affiliate’s 2012 fiscal year — The affiliate’s financial reporting year that had an ending date in calendar year 2012.

•฀ Consolidated reporting — A U.S. affiliate must file on a fully consolidated domestic U.S. basis, including in the consolidation ALL U.S. business enterprises proceeding down each ownership chain whose voting securities are more than 50 percent owned by the U.S. business enterprise above. The consolidation rules are found in instruction IV.2 starting on page 34.

•฀ Rounding — Report currency amounts in U.S. dollars rounded to thousands (omitting 000).

$ Bil.

Mil.

Thous.

Dols.

Do not enter amounts in the shaded portions of each item.

 

1

335

000

Example — If amount is $1,334,891.00 report as:

 

1Which financial reporting standards will you use to complete this BE–12 report?

NOTE — The BE-12 report should be completed using U.S. Generally Accepted Accounting Principles (U.S. GAAP). If using U.S. GAAP to complete this report is highly burdensome, or otherwise not feasible, you may use other financial reporting standards, preferably with adjustments to correct for any material differences between U.S. GAAP and the reporting standards used.

1399 1

1

1

2

U.S. Generally Accepted Accounting Principles

International Financial Reporting Standards (as promulgated by, or adapted from, the International Accounting Standards Board) NOTE — Do not prepare your BE–12 report using the proportionate consolidation method.

1

3

Other reporting standards — Specify the reporting standards used

2Is more than 50 percent of the voting interest in this U.S. business enterprise owned by another U.S. affiliate of the foreign parent (see the diagram below)?

1400

1

1

 

Yes

If “Yes” — Do not complete this report unless exception 2.c. described in the consolidation rules on page 35

 

 

 

 

 

 

 

 

applies. If this exception does not apply, forward this BE–12 survey packet to the U.S. business enterprise owning

 

 

 

 

 

your company more than 50 percent, and notify BEA of the action taken by filing BE–12 Claim for Not Filing with

 

 

 

 

 

item e completed on page 3 of that form. The BE–12 Claim for Not Filing can be downloaded from BEA’s Web site

 

 

 

 

 

at: www.bea.gov/fdi

 

1

2

 

No

If “No” — Complete this report in accordance with the consolidation rules starting on page 34.

 

 

 

 

 

CONSOLIDATION OF U.S. AFFILIATES

Foreign parent

Foreign

10 to 100 percent

United States

U.S. business enterprise A

> 50 percent

U.S. business enterprise B should be consolidated on the BE–12 report for U.S. business enterprise A because U.S. business enterprise B is more than 50 percent owned by U.S. business enterprise A.

U.S. business enterprise B

3Enter Employer Identification Number(s) used by the U.S. affiliate to file income and payroll taxes.

 

Primary

 

Other

1006

 

 

 

1

 

2

 

 

 

 

 

 

FORM BE-12A (REV 3/2012)

Page 2

Part I - Identification of U.S. Affiliate – Continued

4Reporting period — Reporting period instructions are found in instruction 4 on page 35. If there was a change in fiscal year, review instruction 4.b. on page 35.

 

Month Day

Year

 

1

 

This U.S. affiliate’s fiscal year ended in calendar year 2012 on

__ __ / __ __ /

2 0 1 2

1007

 

Example — If the fiscal year ended on March 31, report for the 12-month period ended March 31, 2012.

 

 

NOTE — Affiliates with a fiscal year that ended within the first week of January 2013 are considered to have a 2012 fiscal year and should report December 31, 2012 as their 2012 fiscal year end.

5

6

7

Did the U.S. business enterprise become a U.S. affiliate during its fiscal year that ended in calendar year 2012?

 

 

 

 

 

 

Month Day

Year

1008

1

1

 

Yes If “Yes” — Enter the date the U.S. business enterprise became a U.S. affiliate and see

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

instruction 5 on page 35 to determine how to report for the first time

1009

__ __ / __ __ / __ __ __ __

 

 

 

 

 

 

 

1

 

 

 

 

 

 

2

No

 

NOTE — For a U.S. business enterprise that became a U.S. affiliate during its fiscal year that ended in calendar year 2012, may leave the close FY 2011 data columns blank.

Form of organization of U.S. affiliate — Mark (X) one

1011

1

1

 

Incorporated in U.S.

 

 

 

 

 

 

 

 

Reporting rules for unincorporated affiliates are found in instruction 6 starting on page 35.

1

2 U.S. partnership — Reporting rules for partnerships are found in instruction 6.b. on page 36.

1

3

 

U.S. branch of foreign person

 

 

 

1

 

 

 

 

 

 

 

 

 

 

 

4

 

Limited Liability Company (LLC) — Reporting rules for LLCs are found in instruction 6.c. on page 36.

 

 

 

1

5

 

Real property not in 1–4 above — Reporting rules for real estate are found in instruction V.C. on page 39.

 

 

 

 

 

 

1

 

 

 

 

 

 

6

 

Business enterprise incorporated abroad, but whose head office is located in the United States and whose business activity is

 

 

 

 

 

 

conducted in, or from, the United States

1

7

 

Other — Specify

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Does this U.S. affiliate own any foreign business enterprises or operations (see the diagram below)?

1014

1

1

 

Yes If “Yes” — DO NOT consolidate foreign business enterprises or operations. Foreign operations in which you own an interest of 20

 

 

 

 

 

 

 

percent or more are to be deconsolidated and reported using the equity method of accounting. If your ownership interest is less

 

 

 

 

than 20 percent, foreign operations are to be reported in accordance with FASB ASC 320 (formerly FAS 115). Reporting rules for

 

 

 

 

foreign operations are found in the instruction IV.2.a. starting on page 34.

 

 

 

 

NOTE — DO NOT eliminate intercompany accounts (e.g., receivables or liabilities) for holdings reported using the equity method.

 

1

2

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

U.S. affiliate A

 

 

 

 

 

 

 

 

 

 

 

 

United States

 

 

 

 

 

Foreign

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign business

 

 

 

 

 

 

enterprises or

Do not consolidate foreign business

 

 

 

 

 

operations

 

 

 

 

 

enterprises or foreign operations

 

 

 

 

 

owned by the

 

 

 

 

 

owned by the U.S. affiliate

 

 

 

 

 

U.S. affiliate

 

 

 

 

 

 

 

 

 

 

 

 

 

8U.S. business enterprises fully consolidated in this report — U.S. business enterprises that are more than 50-percent owned should be fully consolidated in this report, except as noted in the consolidation rules starting on page 34. Banks, see instruction I.C. on page 33 for aggregated reporting rules.

Enter the number of U.S. business enterprises consolidated in this report in the box below. Hereinafter they are considered to be one U.S. affiliate. If the report is for a single U.S. business enterprise, enter “1” in the box below. Exclude from the consolidation all foreign business enterprises or operations owned by this U.S. affiliate.

1012 1

If the number is greater than one, complete the Supplement A on page 27.

FORM BE-12A (REV 3/2012)

Page 3

Part I - Identification of U.S. Affiliate – Continued

9U.S. affiliates NOT fully consolidated — See instruction 9 on page 36.

Number of U.S. affiliates, in which this U.S. affiliate has an ownership interest, that are NOT fully consolidated in this report.

1013 1If number is not zero, complete the Supplement B on page 29

The U.S. affiliate named on page 1 must include data for unconsolidated U.S. affiliates on an equity basis and must notify the unconsolidated U.S. affiliates of their obligation to file a Form BE–12 in their own names (see page 32 to determine the appropriate form for these affiliates to file).

10Did this U.S. affiliate acquire or establish any U.S. business enterprises or segments during the reporting period that are now either

contained in this report on a fully consolidated basis, merged into this U.S. affiliate, reflected as an equity investment?

1015

1 1

Yes

1

2

No

 

 

 

 

11Did this U.S. affiliate sell, transfer ownership of, or liquidate any U.S. subsidiaries, operating divisions, segments, etc., during its fiscal year that ended in calendar year 2012?

1016

1

1

 

1

2

 

 

 

Yes

No

 

 

 

 

 

 

 

 

OWNERSHIP — Enter percent of ownership, in this U.S. affiliate, to a tenth of one percent, based on voting and equity interest if an incorporated affiliate (or an equivalent interest if any unincorporated affiliate). “Voting interest” and “equity interest” are defined in instructions 12–16 starting on page 36.

Foreign parent — A foreign parent is the FIRST person or entity outside the U.S. in a chain of ownership that has a 10 percent or more voting interest (direct or indirect) in this U.S. affiliate.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Voting interest

 

Equity interest

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(If different from voting interest)

 

12

 

Ownership held directly by foreign parent(s) of this affiliate — Give name

 

 

 

 

 

 

 

 

of each foreign parent with direct ownership. If more than 4, continue on a

 

Close FY 2012

 

Close FY 2011

 

Close FY 2012

 

Close FY 2011

 

 

 

separate sheet. See example 1 on page 19.

 

(1)

(2)

(3)

(4)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1017

1

 

2

 

3

 

4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a.

 

 

 

 

 

 

 

 

 

 

 

 

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1018

1

 

2

 

3

 

4

 

b.

 

 

 

 

 

 

 

 

 

 

 

 

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1019

1

 

2

 

3

 

4

 

c.

 

 

 

 

 

 

 

 

 

 

 

 

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1020

1

 

2

 

3

 

4

 

d.

 

 

 

 

 

 

 

 

 

 

 

 

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

 

4

 

13

 

Ownership held directly by all U.S. affiliates of the foreign parent(s) —

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The foreign parents of these other U.S. affiliates are indirect foreign parents

 

 

 

 

 

 

 

 

 

 

 

of this U.S. affiliate. If you put an entry in column 1 or 2, complete

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

items

17

21

below. See example 2 on page 20

1060

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

 

4

 

 

 

 

 

 

 

 

 

 

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

14

 

Ownership held directly by all other U.S. persons or entities

1061

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

 

4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15

 

Ownership held directly by all other foreign persons or entities

1062

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100%

100%

100%

100%

 

16

 

TOTAL of ownership interests — Sum of items

12

through

15

 

 

 

 

 

 

.......................

 

 

 

 

 

 

 

 

 

 

NOTE: IF THERE IS AN ENTRY IN COLUMN 1 OR 2 OF ITEM 13 COMPLETE ITEMS 17 THROUGH 20 .

Give the name of each U.S. affiliate holding a direct ownership interest in this U.S. affiliate.

If more than 4, continue on a separate sheet.

See example 2 on page 19.

(1)

17

18

19

20

21Sum of items 17 through 20 . The sum of these percentages must equal item 13 columns 1 and 2.....

 

 

 

 

For the U.S. affiliate listed in column 1,

 

 

Percent of direct voting interest

give the name of the U.S. entity (U.S.

BEA

 

in this U.S. affiliate held by the

affiliate) in its ownership chain that is

 

U.S. affiliate listed in column 1.

directly owned by a foreign parent.

USE

 

 

 

 

If the U.S. affiliate listed in column 1 is

ONLY

 

 

 

 

directly owned by a foreign parent, also list

 

 

Close FY 2012

 

Close FY 2011

that U.S. affiliate here.

 

 

(2)

(3)

(4)

 

1063

1

 

2

 

3

 

 

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

 

1064

1

 

2

 

3

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

 

1065

1

 

2

 

3

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

 

1066

1

 

2

 

3

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

 

 

1

 

2

 

3

1071

___ ___ ___ . ___%

 

___ ___ ___ . ___%

BEA USE ONLY

 

FORM BE-12A (REV 3/2012)

Page 4

Part I - Identification of U.S. Affiliate – Continued

Section A — INDUSTRY CLASSIFICATION, TOTAL SALES, AND EMPLOYEES OF FULLY CONSOLIDATED U.S. AFFILIATE

22Major activities of fully consolidated U.S. affiliate — For an inactive affiliate, select the activities based on its last active period; for “start-ups,” select the intended activities.

Check all boxes that describe a major activity of the fully consolidated U.S. affiliate

1072 1

1

2

2

3

3

4

4

5

5

6

6

Producer of goods

Seller of goods the U.S. affiliate does not produce Producer or distributor of information

Provider of services Real estate

Other Specify

23What is (are) the major product(s) and/or service(s) resulting from this (these) activities? If a product, also state what is done to it, i.e., whether it is mined, manufactured, sold at wholesale, transported, packaged, etc. (For example, “manufactured widgets.”)

1163 0

CONTRACT MANUFACTURING SERVICES — Contracting with a firm to process materials and components, including payments for fabricating, assembling, labeling, and packaging materials and components.

Contract manufacturing services PURCHASED

24In FY 2012, did this U.S. affiliate purchase contract manufacturing services from others (including foreign affiliates)?

1073

1

1

 

Yes — Continue with item

25

 

 

 

 

 

1

 

 

 

 

 

 

 

 

2

 

No — Skip to item

26

 

25If item 24 is answered “Yes,” indicate whether the U.S. affiliate owned the materials used by the contract manufacturers and whether the services were purchased from businesses inside or outside the U.S. (check all that apply).

The U.S. affiliate owned some or all of the materials used by the contract manufacturers and the companies providing the manufacturing services were:

1074

1

1

 

 

1

2

Located inside the U.S. Located outside the U.S.

The U.S. affiliate did not own the materials used by the contract manufacturers and the companies providing the manufacturing services were:

1075

1

1

Located inside the U.S.

 

 

 

 

 

1

2

Located outside the U.S.

 

 

 

Contract manufacturing services PERFORMED

26In FY 2012, did this U.S. affiliate perform contract manufacturing services for others (including foreign affiliates)?

1076

1

1

 

 

 

 

 

 

 

 

 

 

 

Yes — Continue with item

27

 

 

 

 

1

2

 

 

 

 

 

 

 

 

 

 

 

No — Skip to item

28

 

 

 

 

 

 

 

 

 

 

 

 

 

27If item 26 is answered “Yes,” indicate whether the U.S. affiliate owned the materials used by the contract manufacturing and whether the services were performed for businesses inside or outside the U.S. (check all that apply).

The U.S. affiliate owned some or all of the materials used in the contract manufacturing and the companies purchasing the manufacturing

services were:

1077

1

1

Located inside the U.S.

 

 

 

 

 

1

2

Located outside the U.S.

 

 

 

The U.S. affiliate did not own the materials used in the contract manufacturing and the companies purchasing the manufacturing services were:

1078

1

1

Located inside the U.S.

 

 

 

 

 

1

2

Located outside the U.S

 

 

 

 

 

BEA USE ONLY

1200 1

2

3

4

5

1201 1

2

3

4

5

1202 1

2

3

4

5

1203 1

2

3

4

5

FORM BE-12A (REV 3/2012)

Page 5

Part II - Financial and Operating Data of U.S. Affiliate

INDUSTRY CLASSIFICATION, TOTAL SALES, AND EMPLOYEES OF FULLY CONSOLIDATED U.S. AFFILIATE

Enter the 4-digit International Surveys Industry (ISI) code(s) and the sales and employment associated with each code in items 28 through 37 .

Book publishers, printers, and real estate investment trusts — See instructions for items 28 – 41 on page 37.

Holding company (ISI code 5512) is often an invalid industry classification for a conglomerate. A conglomerate must determine its industry code based on the activities of the fully consolidated domestic U.S. business enterprise.

Column 1 – ISI Code — See the Summary of Industry Classifications on page 30. For a full explanation of each code, see the Guide to Industry Classifications for International Surveys, 2012 located at www.bea.gov/naics2012. For an inactive affiliate, base the industry classification(s) on its last active period; for “start-ups” with no sales, show the intended activities.

Column 2 – Sales

INCLUDE

•฀฀Total฀sales฀or฀gross฀operating฀revenues,฀excluding฀sales฀taxes,฀ returns, allowances, and discounts.

•฀฀Fees฀and฀commissions

•฀฀Revenues฀generated฀during฀the฀year฀from฀the฀operations฀of฀a฀ discontinued business segment.

•฀฀ONLY฀finance฀and฀insurance฀companies฀and฀units฀should฀report฀ dividends and interest. Companies involved with repos and reverse repos see instructions for items 28–41 on page 37.

•฀฀Total฀income฀of฀holding฀companies฀(ISI฀code฀5512)฀as฀reported฀in฀ item 46 .

EXCLUDE

•฀฀Investment฀gains฀and฀losses฀reported฀in฀item฀ 44 .

•฀฀Sales฀or฀consumption฀taxes฀levied฀directly฀on฀the฀consumer.

•฀฀Excise฀taxes฀levied฀directly฀on฀manufacturers,฀wholesalers,฀and฀ retailers.

•฀฀Gains฀or฀losses฀from฀DISPOSALS฀of฀discontinued฀operations฀and฀ gains and losses from derivative instruments (report as certain gains (losses) in item 44 ).

•฀฀Dividends฀and฀interest฀earned฀by฀non-finance฀and฀non-insurance฀ companies and units (report as other income in item 45 ).

Column (3) – Number of employees — INCLUDE all full-time and part-time employees on the payroll at the end of FY 2012 associated with each ISI code. EXCLUDE contract workers and other workers not carried on the payroll of this U.S. affiliate. If employment at the end of FY 2012 was unusually high or low because of temporary factors (e.g., a strike), give the number of employees that reflects normal operations. If the business enterprise’s activity involves large seasonal variations, give the average number of employees for FY 2012. If precise figures are not available, provide your best estimate.

NOTE: For most U.S. reporters, the employment distribution in column 3 is

 

 

 

Sales

 

 

Number of employees

 

 

 

 

 

associated with each ISI

 

not proportional to the sales distribution in column 2. Therefore, do

 

 

 

(2)

 

 

 

 

ISI code

 

 

 

code in column 1

 

not distribute employment by industry in proportion to sales by industry.

 

 

 

 

 

 

(1)

$ Bil.

Mil.

Thous. Dols.

(3)

 

 

1

2

 

 

 

3

 

 

 

 

 

 

 

000

 

28

Enter code of industry with largest sales

1164

 

 

 

 

 

 

 

1

2

 

 

 

3

 

 

 

 

 

 

 

000

 

29

Enter code of industry with 2nd largest sales

1165

 

 

 

 

 

 

 

1

2

 

 

 

3

 

 

 

 

 

 

 

000

 

30

Enter code of industry with 3rd largest sales

1166

 

 

 

 

 

 

 

1

2

 

 

 

3

 

 

 

 

 

 

 

000

 

31

Enter code of industry with 4th largest sales

1167

 

 

 

 

 

 

 

1

2

 

 

 

3

 

 

 

 

 

 

 

000

 

32

Enter code of industry with 5th largest sales

1168

 

 

 

 

 

 

 

1

2

 

 

 

3

 

 

 

 

 

 

 

000

 

33

Enter code of industry with 6th largest sales

1169

 

 

 

 

 

 

 

1

2

 

 

 

3

 

 

 

 

 

 

 

 

 

34

Enter code of industry with 7th largest sales

1170

 

 

 

 

000

 

 

 

1

2

 

 

 

3

 

 

 

 

 

 

 

000

 

35

Enter code of industry with 8th largest sales

1171

 

 

 

 

 

 

 

1

2

 

 

 

3

 

 

 

 

 

 

 

000

 

36

Enter code of industry with 9th largest sales

1176

 

 

 

 

 

 

 

1

2

 

 

 

3

 

 

 

 

 

 

000

 

37

Enter code of industry with 10th largest sales

1177

 

 

 

 

 

 

 

 

 

 

 

 

3

38Number of employees of administrative offices and other auxiliary units — INCLUDE employees at corporate headquarters, central administrative, and regional offices, and operating units that provide administration and management or support services (such as accounting, data processing, legal, research and development and testing, and warehousing) to more than one U.S. operating unit. EXCLUDE employees that provide administration and management or support services for only one unit. Instead, report such employees in column 3 of items 28

 

through

37

...........................................................................................................................................................................

 

 

 

 

 

1178

 

 

 

 

 

 

 

 

 

2

3

 

 

 

 

 

 

 

 

 

39

Sales and employees accounted for — Sum of items

28

through

38

.............................

1172

 

000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

3

40Sales and employees not accounted for above — Items 28 through 37 must all

 

have entries if amounts are entered in this item

1173

 

000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

41

TOTAL SALES OR GROSS OPERATING REVENUES (excluding sales

 

 

 

 

 

 

 

 

 

 

 

 

 

taxes) and employees — Sum of items

39

and

40

, columns 2 and 3

1174

 

 

000

FORM BE-12A (REV 3/2012)

Page 6

Part II - Financial and Operating Data of U.S. Affiliate – Continued

Section B — INCOME STATEMENT

 

INCOME

 

42 Total sales or gross operating revenues, excluding sales taxes — Must equal item 41 column 2

2149

43Income from equity investments in unconsolidated U.S. affiliates and all foreign entities — INCLUDE here the equity in earnings, during the reporting period, for all U.S. and foreign investments that are unconsolidated and reported in item 66 . INCLUDE dividends received for investments that are owned less than 20 percent and not subject to FASB ASC 320 (formerly FAS 115). EXCLUDE fair value gains and losses for investments that would

otherwise be accounted for under the equity method. Report such fair value gains (losses) in item 44

2150

44Certain gains (losses) — READ INSTRUCTIONS CAREFULLY as this item is based on economic accounting concepts and may, in some cases, deviate from accounting principles.

Report gross amount before income tax effect. Include tax effect in item 48 . Report gains (losses) resulting from:

a.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, writedowns, and writeoffs of tangible and intangible assets; gains (losses) from the sale or other dispositions of capital assets. EXCLUDE legal judgments (report legal judgments against the U.S. affiliate in item 47 ; report legal settlements in favor of the U.S. affiliate in item 45 );

b.Restructuring. INCLUDE restructuring costs that reflect writedowns or writeoffs of assets or liabilities. EXCLUDE actual payments, or charges to establish reserves for future actual payments, such as for severance pay, and fees to accountants, lawyers, consultants, or other contractors. Report them in item 47 ;

c.Sales or disposition of land, other property, plant, and equipment, or other assets, and FASB ASC 360 (formerly FAS144) impairment losses. EXCLUDE gains (losses) from the sale of inventory assets in the ordinary course of trade or business. Real estate companies, see special instructions IV.44. on page 37;

d.Sales or other disposition of financial assets, including investment securities; gains (losses) related to fair value accounting; FASB ASC 320 (formerly FAS 115) holding gains (losses) on securities classified as trading securities; FASB ASC 320 impairment losses; and gains and losses derived from derivative instruments;

e.Goodwill impairment as defined by FASB ASC 350 (formerly FAS 142);

f.DISPOSALS of discontinued operations. EXCLUDE income (loss) from the operations of a discontinued segment. Report such income (loss) as part of your income from operations in items 28 through 41 ;

g.Remeasurement of the U.S. affiliate’s foreign-currency-denominated assets and liabilities due to changes in foreign exchange rates during the reporting period;

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

(formerly FAS 123(R))

2151

45Other income — Legal settlements in favor of the U.S. affiliate, dividends and interest earned by non-finance and non-insurance companies and units, nonoperating, and other income not included above. — Specify major items

 

2152

46 Total income — Sum of items 42 through 45

2153

COSTS AND EXPENSES

 

47Cost of goods sold or services rendered, and selling, general, and administrative expenses — Operating expenses that relate to sales or gross operating revenues, item 42 , and selling, general, and administrative expenses. INCLUDE production royalty payments to governments, their subdivisions and agencies, and to other persons. INCLUDE legal judgments against the U.S. affiliate. INCLUDE depletion charges representing the amortization of the actual cost of capital assets, but EXCLUDE all other depletion charges. EXCLUDE goodwill impairment as defined by FASB ASC 350 (formerly FAS 142). Report such impairment losses in item 44 . For

guidance on restructuring costs, see item 44b

2154

48Income taxes — Provision for U.S. Federal, state, and local income taxes. INCLUDE the income tax effect of certain

gain (losses) reported in item 44 . EXCLUDE production royalty payments

2156

49Other costs and expenses not included above. Include noncontrolling interests in profits and losses (FASB ASC 810 (formerly FAS 160)). — Specify major items

 

 

2157

50

Total costs and expenses — Sum of items 47 through 49

2158

NET INCOME

 

51

Net income (loss) after provision for U.S. Federal, state, and local income taxes — Item 46 minus item 50

2159

$ Bil. Mil. Thous. Dols.

1

000

1

000

1

000

1

000

1

000

1

000

1

000

1

000

1

000

1

000

FORM BE-12A (REV 3/2012)

Page 7

Part II - Financial and Operating Data of U.S. Affiliate – Continued

Section C — DISTRIBUTION OF SALES OR GROSS OPERATING REVENUES

Distribute sales or gross operating revenues among three categories — sales of goods, sales of services, and investment income. For the purpose of this distribution, “goods” are normally outputs that are tangible and “services” are normally outputs that are intangible. When a sale consists of both goods and services and cannot be unbundled (i.e., the goods and services are not separately billed), distribute the sales as goods or services based on a best estimate of the value in each.

NOTE — Before completing this section, please see the instructions for item 52 through 57 starting on page 37. Insurance companies also see page 38, V.A. for special instructions.

Utilities and oil & gas producers and distributors — To the extent feasible, revenues are to be allocated between sales of goods and sales of services. Revenues earned from the sale of a product (e.g., electricity, natural gas, oil, water, etc.) are to be reported as sales of goods. Revenues earned from the distribution or transmission of a product (e.g., fees received for the use of transmission lines, pipelines, etc.) are to be reported as

sales of services.

 

 

 

$ Bil. Mil. Thous.

 

 

1

52

Total sales or gross operating revenues, excluding sales taxes —

 

 

Equals sum of items 53 through 55

2243

 

 

1

53

Sales of goods

2244

 

 

1

54Investment income included in gross operating revenues. Include ALL interest and dividends generated by

 

 

finance and insurance subsidiaries or units

2245

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

 

 

 

 

 

 

55

Sales of services, total — Sum of items

56

and

57

.................................................................................................

2246

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

 

 

56

To U.S. persons or entities

2247

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

 

 

57

To foreign persons or entities

2257

 

CROSS-BORDER SERVICES TRANSACTIONS

 

 

 

 

Did this U.S. affiliate receive payments or credits from, or make payments or issue credits to, persons or entities located outside

 

 

of the United States for any of the items listed below?

 

 

 

 

•฀ Royalties,฀license฀fees,฀and฀other฀fees฀for฀the฀use฀or฀sale฀of฀intangible฀property.

 

 

 

 

•฀ Services฀including฀but฀not฀limited฀to:฀accounting,฀advertising,฀computer,฀construction฀and฀related฀services,฀consulting, data base,

 

 

 

financial, insurance, legal, management, operational leasing, public relations, and research and development services.

 

 

1186

1

1

 

Yes

1

2

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dols.

000

000

000

000

000

000

Section D — OTHER FINANCIAL AND OPERATING DATA

58Interest income from all sources (including foreign parents and affiliates), after deduction of taxes withheld

by the payer. Do not net against interest expense (item 59 )

2400

59Interest expenses plus interest capitalized, paid or due to all payees (including to foreign parents and

affiliates), before deduction of U.S. tax withheld by the affiliate. Do not net against interest income (item 58 ) ....

2401

60Other taxes and non-tax payments (EXCLUDING income and payroll taxes) — Amount paid or accrued for the year, net of refunds or credits, to U.S. Federal, state, and local governments, their subdivisions and agencies for —

•฀Sales,฀consumption,฀and฀excise฀taxes฀collected by the affiliate on goods and services sold

•฀Premium฀taxes฀paid฀by฀insurance฀companies

•฀Property฀and฀other฀taxes฀on฀the฀value฀of฀assets฀and฀capital

•฀Any฀remaining฀taxes฀(other฀than฀income฀and฀payroll฀taxes)

•฀Non-tax฀liabilities฀(other฀than฀for฀purchases฀of฀goods฀and฀services)฀such฀as฀—

-Import and export duties

-Production royalties for natural resources

-License fees, fines, penalties, and similar items

NOTE: The amount reported in this item SHOULD NOT EQUAL the amount reported in item 48

2402

61Employee compensation — Base compensation on payroll records. Employee compensation must cover compensation charged as an expense on the income statement, charged to inventories, or capitalized during the reporting period. INCLUDE wages and salaries and employee benefit plans. EXCLUDE compensation related

to activities of a prior period, such as compensation capitalized or charged to inventories in prior periods. EXCLUDE compensation of contract workers and other workers not carried on the payroll of this U.S. affiliate. See instruction

for item 61 on page 38

2253

BEA USE ONLY

2404

$ Bil. Mil. Thous. Dols.

1

000

1

000

1

000

1

000

1

FORM BE-12A (REV 3/2012)

Page 8

Part II – Financial and Operating Data of U.S. Affiliate – Continued

Section E – INDUSTRY ACTIVITIES

INSURANCE INDUSTRY ACTIVITIES

Insurance related activities are covered by industry codes 5243 (insurance carriers, except life insurance carriers) and 5249 (life insurance carriers).

62a

62b

62c

Of the total sales and gross operating revenues reported in item 41 , column 2, were any of the sales or revenues generated by insurance related activities?

1180

1

1

Yes — Answer items

62b

and

62c

 

 

 

 

 

 

 

 

 

$ Bil. Mil. Thous. Dols.

 

1 2

No — Skip to item

63a

 

 

 

 

 

 

 

 

 

 

 

1

Premiums earned — Report premiums, gross of commissions, included in revenue during the reporting year.

 

Calculate as direct premiums written (including renewals) net of cancellations, plus reinsurance premiums

 

assumed, minus reinsurance premiums ceded, plus unearned premiums at the beginning of the year, minus

 

unearned premiums at the end of the year. EXCLUDE all annuity premiums. Also EXCLUDE premiums and policy

 

fees related to universal and adjustable life, variable and interest-sensitive life, and variable-universal life policies...... 1181

000

 

 

 

 

 

 

 

 

 

 

1

Losses incurred — Report losses incurred for the insurance products covered by item 62b . EXCLUDE

loss adjustment expenses and losses that related to annuities. Also EXCLUDE losses related to universal and adjustable life, variable and interest-sensitive life, and variable-universal life policies.

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 loses 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 course of settlement

1182

000

WHOLESALE AND RETAIL TRADE INDUSTRY ACTIVITIES — Goods purchased for resale without further processing

Wholesale trade industry activities include the wholesaling of durable and nondurable goods.

These activities are covered by industry codes 4231 through 4251.

Retail trade industry activities are covered by industry codes 4410 through 4540.

63a Of the total sales and gross operating revenues reported in item 41 , column 2, were any of the sales or revenues generated by wholesale or retail trade activities?

1183

1

1

Yes — Answer items

63b

and

63c

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

 

 

 

1

No — Skip to item

64

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$ Bil. Mil. Thous. Dols.

 

 

 

 

 

 

 

 

 

 

 

 

1

 

63b

Enter the cost of goods purchased for resale without further processing during the fiscal year that ended

 

 

 

 

 

...................................................................................................................................................in calendar year 2012

 

000

 

 

Close FY 2012

 

Close FY 2011

 

 

 

 

(Unrestated)

(1)

 

(2)

 

 

 

$ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols.

 

 

 

 

 

 

 

1

 

2

 

 

 

 

 

 

63c

Enter the closing balances at the end of fiscal years 2012 and 2011

 

 

 

 

 

of the inventory of goods purchased for resale without further processing ............... 1185

 

000

 

000

BEA USE ONLY

1

1189

FORM BE-12A (REV 3/2012)

Page 9

Part II – Financial and Operating Data of U.S. Affiliate – Continued

Section F — BALANCE SHEET

NOTE — Disaggregate all balance sheet items in the detail shown. Insurance companies

Close FY 2012

Close FY 2011

see page 38, V.A., for special instructions.

 

(Unrestated)

 

 

 

(1)

(2)

ASSETS

64Cash items — Deposits in financial institutions and other cash items. Do NOT include overdrafts as negative cash.............................................................................................................

65Inventories — Land development companies, exclude land held for resale (include in item 68 ); finance and insurance companies, exclude inventories of marketable securities (include in item 68 ) ..........................................................................................

66Equity investment in unconsolidated U.S. and foreign business enterprises —

Include all ownership in unconsolidated business enterprises using the equity method. NOTE: Include ALL foreign affiliates using the equity method (even if majority owned)....

67Property, plant, and equipment, net — Include land, timber, mineral rights, structures, machinery, equipment, special tools, deposit containers, construction in progress, and capitalized tangible and intangible exploration and development costs of the affiliate, at historical cost net of accumulated depreciation, depletion, and amortization. Include items on capital leases from others, per FASB ASC 840 (formerly FAS 13), and property you own that you lease to others under operating leases. Exclude all other types of intangible assets, and land held for resale. (An unincorporated affiliate should include items owned by its foreign parent but which are in the affiliate’s possession in the United States whether or not carried on the affiliate’s own books or records.)............

68Other assets — Include all other assets not included above ...........................................

69Total assets — Sum of items 64 through 68 ..........................................................................

LIABILITIES

70 TOTAL LIABILITIES..........................................................................................................

$ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols.

1

 

2

2101

 

 

000

000

1

 

2

2104

 

 

000

000

1

 

2

2106

 

 

000

000

1

 

2

2107

000

000

1

 

2

 

2110

000

000

1

 

2

 

2109

000

000

 

 

 

 

 

1

 

2

 

2114

000

000

71Has fair value accounting been applied to, or elected for, any asset or liability items included in the amounts reported on the balance sheet above?

2112 1 1 Yes — Report the total amount of the fair value assets

and liabilities in the space provided below.

1

2 No — Skip to item 72

Of the property, plant, and equipment reported in item 67 ,

what amount was reported using fair value accounting? ...................................................

Of the total assets reported in item 69 , what amount was

reported using fair value accounting?................................................................................

Of the total liabilities reported in item 70 , what amount was

reported using fair value accounting?................................................................................

BANKING INDUSTRY ACTIVITIES

Close FY 2012

Close FY 2011

 

(Unrestated)

(1)

(2)

$ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols.

1

2

2115

000

000

 

1

2

2123

000

000

 

1

2

2597

000

000

72Of the total sales and gross operating revenues reported in item 41 , column 2, were any of the sales or revenues generated by depository or non-depository banking activities (industry codes 5221 or 5229)?

2113

1

1

Yes — Report the U.S. affiliate’s values for the following

 

Banking activities

 

 

 

 

 

 

1

 

No — Skip to item

 

 

 

in industry codes

 

 

2

73

 

 

 

 

 

Total

5221 or 5229

All other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

 

 

 

 

 

 

$ Bil. Mil. Thous.

Dols. $ Bil. Mil. Thous.

Dols. $ Bil. Mil. Thous. Dols.

Assets: Total of all assets reported in the balance sheet

above (column 1 total equals item 69 column 1) .........

Liabilities: Total of all liabilities reported in the balance sheet

above (column 1 total equals item 70 column 1) .........

 

1

2

3

2124

000

000

000

 

1

2

3

2125

 

000

000

000

 

1

2

3

Interest income: Column 1 total equals item

58

.............................

2126

000

000

000

 

 

 

 

 

1

2

3

 

 

000

000

000

Interest expense: Column 1 total equals item

59

........................... 2127

FORM BE-12A (REV 3/2012)

Page 10

Part II – Financial and Operating Data of U.S. Affiliate – Continued

Section F — BALANCE SHEET — Continued

OWNERS’ EQUITY

73Capital stock and additional paid-in capital — Common and preferred, voting and non-voting capital stock and additional paid-in capital.......................................................

74Retained earnings (deficit)..............................................................................................

75Treasury stock .................................................................................................................

 

Close FY 2012

 

 

 

Close FY 2011

 

 

 

 

 

(Unrestated)

 

(1)

 

 

 

(2)

 

 

$ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols.

 

1

 

 

2

 

 

2116

 

 

000

 

 

000

 

1

 

 

2

 

 

2117

 

 

000

 

 

000

2118

1(

)

000

2(

)

000

 

Accumulated other

 

Close FY 2012

Close FY 2011

 

 

 

comprehensive income (loss)

 

 

 

(Unrestated)

 

 

 

 

(1)

 

(2)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols.

 

 

 

 

 

 

 

 

 

1

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

000

 

 

 

76a

Translation adjustment

2122

 

000

 

 

 

 

 

 

 

 

 

 

1

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

000

 

 

 

76b

All other components

2128

 

000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

 

 

 

 

 

 

 

 

 

76c

Total accumulated other comprehensive income (loss) —

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

000

 

Equals sum of

76a

and

76b

...............................................................................................

 

 

2129

 

000

 

 

 

 

 

 

 

 

 

1

 

2

77Other — Include noncontrolling interest per FASB ASC 810 (formerly FAS 160). Specify major items

78Total owners’ equity — Sum of items 73 , 74 , 75 , 76c and 77 for incorporated U.S. affiliates and those unincorporated U.S. affiliates for which this breakdown is available. For those unincorporated U.S. affiliates that cannot provide a breakdown for items 73 through 77 , report total owners’ equity in this item. For both incorporated and unincorporated U.S. affiliates, total owners’ equity must equal item 69 (total assets) minus item 70 (total liabilities) .............................................................

2119

000

000

1

 

2

2120

000

000

Section G — CHANGE IN RETAINED EARNINGS (DEFICIT) — If retained earnings (deficit) is not shown as a separate account, show change in total owners’ equity.

79

Balance, close FY ended in 2011, before restatement due to a change in the entity (e.g., due to mergers,

 

$ Bil. Mil. Thous. Dols.

 

acquisitions, divestitures, etc.) or due to a change in accounting methods or principles, if any — Enter

 

 

 

 

 

 

 

 

 

1

 

amount from item

74

, column 2; if retained earnings (deficit) is not shown as a separate account, enter

 

 

 

 

 

 

 

 

000

 

amount from item

78

, column 2

2211

 

 

 

 

 

1

80Increase (decrease) due to restatement of FY 2011 closing balance. — Specify reason(s) for change

81

82

83

84

FY 2011 closing balance as restated — Item 79 plus item 80 ............................................................................

Net income (loss) — Enter amount from item 51 ....................................................................................................

Dividends or earnings distributed — Incorporated affiliates, enter amount of dividends declared, inclusive of taxes withheld, out of current- or prior-period income, on common and preferred stock, excluding stock dividends. Unincorporated affiliates, enter amount of current- or prior-period net income distributed to owners ........................

Other increases (decreases) in retained earnings (deficit), including stock or liquidating dividends, or in total owners’ equity if retained earnings (deficit) is not shown as a separate account, including capital contributions (return of capital). — Specify

2212

1

2213

1

2214

1

2215

1

000

000

000

000

85FY 2012 closing balance — Sum of items 81 , 82 , and 84 minus item 83 ; also must equal item 74 , column 1, if retained earnings (deficit) is shown as a separate account, or item 78 , column 1, if retained earnings (deficit) is not shown as a separate account................................................................................................

2217

1

2218

000

000

FORM BE-12A (REV 3/2012)

Page 11

Part II – Financial and Operating Data of U.S. Affiliate – Continued

Section H — LAND AND OTHER PROPERTY, PLANT, AND EQUIPMENT

Include all land and other property, plant, and equipment carried anywhere on the U.S. affiliate’s balance sheet, whether or not with the intent of holding and actively using the asset in the operating activity of the business. Land refers to any part of the earth’s surface, including land being leased from others under capital leases. Other property, plant, and equipment includes: timber, mineral and like rights owned; all structures, machinery, equipment, special tools, and other depreciable property; construction in progress; capitalized tangible and intangible exploration and development costs; and the capitalized value of timber, mineral, and like rights leased by the affiliate from others under capital leases. On the balance sheet these items may be carried in property, plant, and equipment (item 67 ) or in other assets (item 68 ).

Exclude items that the affiliate has sold on a capital lease basis.

CHANGE FROM FY 2011 CLOSING BALANCES TO FY 2012 CLOSING BALANCES

$ Bil. Mil. Thous. Dols.

 

1

86Net book value of all land and other property, plant, and equipment at close of FY 2011 wherever carried

on the balance sheet, before restatement due to a change in entity

2386

000

CHANGES DURING FY 2012

 

 

 

 

 

 

1

87

Give amount by which the net book value in item

86

would be restated due to:

 

•฀฀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.)

 

 

 

 

 

•฀฀Change฀in฀accounting฀methods฀or฀principles

 

 

 

 

 

 

If a decrease, put amount in parentheses

2387

000

 

 

 

 

 

 

1

EXPENDITURES — Include all purchases by, or transfers to, the U.S. affiliate of land and other property, plant, and

 

equipment. Exclude all changes caused by a change in the entity or by a change in accounting methods or

 

principles during FY 2012 (include such changes in item

 

 

 

87

).

 

 

Expenditures by the U.S. affiliate for, or transfers into the U.S. affiliate of,

88Land — Report expenditures for land except land held for resale.

Report land held for sale in item

93

...................................................................................................................... 2388

000

 

 

 

1

89Mineral rights, including timber — Report capitalized expenditures to acquire mineral and timber rights. Exclude capitalized expenditures for the exploration and development of natural resources. Include those

in item

90

............................................................................................................................................................... 2389

000

 

 

 

1

90Property, plant, and equipment other than land and mineral rights (Exclude changes due to mergers and

 

 

000

acquisitions. Report them in item

87

.)

2390

 

 

 

 

1

91Depreciation

92Depletion .......................................................................................................................................................................................................................................................................................................................................

2392

1

2393

1

000

000

93Net book value of sales, retirements, impairments, or transfers out of assets defined for inclusion in this section, and other decreases (increases) — INCLUDE expenditures for land held for sale. EXCLUDE amounts

 

 

relating to the divestiture of U.S. affiliates. Report such amounts in item

87

...............................................................

2394

000

BALANCES AT CLOSE OF FY 2012

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

94

Net book value of land and other property, plant, and equipment at close of FY 2012 —

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

000

 

 

Sum of items

86

through

90

, minus sum of items

91

through

93

..........................................................................

2395

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

000

 

95

Accumulated depreciation and depletion

2396

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

96Gross book value of all land and other property, plant, and equipment at close of FY 2012, wherever

carried on the balance sheet — Sum of items

94

and

95

.......................................................................................... 2397

000

ADDENDA

97Gross book value of land owned — The portion of item 96 that is the gross book value of land owned. Include undeveloped and agricultural land, and also the value of land you own that is located under developed properties such as office buildings, apartment buildings, retail buildings, etc. If your accounting and reporting systems do not separately account for land and building components when buildings sit upon land that you own, provide your best

estimate of the gross book value of the land owned

2356

98Expensed petroleum and mining exploration and development expenditures — Include expensed expenditures to acquire or lease mineral rights. EXCLUDE expenditures that are capitalized and expenditures made in prior years that are reclassified in the current year; such expenditures are considered to be expenditures only in the year when

initially expended

2398

BEA USE ONLY

2399

1

000

1

000

1

FORM BE-12A (REV 3/2012)

Page 12

Part II – Financial and Operating Data of U.S. Affiliate – Continued

Section I — RESEARCH AND DEVELOPMENT

Research and development (R&D) expenditures – Include all costs incurred in performing R&D, including depreciation, amortization, wages and salaries, taxes, materials and supplies, overhead — whether or not allocated to others — and all other indirect costs.

See instructions 99 –106 on page 38 for more details of what to include.

NOTE — Items 99 through 104 pertain to R&D performed by the U.S. affiliate, including R&D performed by the U.S. affiliate for others under contract.

$ Bil. Mil. Thous. Dols.

99R&D performed BY the U.S. affiliate, total — Sum of items 100 through 104 . EXCLUDE the cost of R&D

 

funded by the U.S. affiliate but performed by others. Report such R&D costs in item 105

2403

 

Funded (or reimbursed) by:

 

100

U.S. affiliate itself

2405

101

Federal Government (i.e., federally financed R&D)

2406

102

Affiliated foreign group. See the example below for an illustration of affiliated foreign group

2411

103Foreign affiliates owned by this U.S. affiliate. See item 7 for a diagram that illustrates

 

foreign affiliates owned by this U.S. affiliate

2412

104

Others under contract

2407

105

R&D performed FOR the U.S. affiliate by others on a contractual basis

2408

106R&D employees — Report the number of employees engaged in R&D in the United States (including the District of Columbia, Puerto Rico, and all territories and possessions of the United States) during the fiscal year that ended in calendar year 2012.

R&D employees are scientists, engineers, and other professional and technical employees, including managers, engaged in scientific or engineering R&D work, at a level that requires knowledge of physical, social, or life sciences, engineering, mathematics, statistics, or computer science at least equivalent to that acquired through completion

of a four-year college course with a major in one of these fields (i.e., training may be either formal or by experience) ..... 2409

1

000

1

000

1

000

1

000

1

000

1

000

1

000

Number of

R&D Employees

1

BEA USE ONLY

2410

1

EXAMPLE OF AFFILIATED FOREIGN GROUP

Foreign United States

Affiliated foreign group

Foreign company X

>50 percent

 

>50 percent

 

 

 

 

 

 

 

 

Foreign parent

 

Foreign company Y

 

 

 

 

 

>50 percent

Foreign company Z

10 to 100 percent

U.S. affiliate

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

FORM BE-12A (REV 3/2012)

Page 13

INCLUDE:
Capital goods (e.g., manufacturing equipment used to produce goods for sale).
Consigned goods — Include when shipped or received even though they are not normally recorded as sales or purchases, or entered into intercompany accounts when initially consigned.
Electricity, water, and natural gas — Report ONLY the value of the product (electricity, water, and natural gas). DO NOT report the service value (transmission and distribution).
General use computer software — Include packaged general use computer software at full transaction value (including both the value of the media on which the software is recorded and the value of the information contained on the media).

Part II – Financial and Operating Data of U.S. Affiliate – Continued

Section J — U.S. TRADE IN GOODS BY U.S. AFFILIATE ON A SHIPPED BASIS

Report the value of goods exported and imported by the U.S. affiliate during the fiscal year that ended in calendar year 2012.

•฀Report on a SHIPPED basis, rather than a CHARGED basis. The shipped basis tracks at the physical movement of goods. However, U.S. affiliates normally keep their accounting records on a “charged basis,” which may not reflect the physical movement of goods. The “charged” basis may be used if there is no material difference between it and the “shipped” basis. However, if there is a material difference, the “shipped” basis must be used or adjustments must be made to the “charged” basis data to approximate a “shipped” basis. Additional instructions regarding shipped basis are available on page 38.

Timing — Only include goods actually shipped during FY 2012 regardless of when the goods were charged or consigned.

f.a.s. valuation — Value goods f.a.s. (free alongside ship) at the port of exit.

•฀฀INCLUDE฀costs฀incurred฀up฀to฀the฀point฀of฀loading฀the฀goods฀aboard฀the฀export฀carrier฀at฀the฀port฀of฀exit,฀including฀the฀selling฀price฀at฀the฀interior฀ point of shipment (or cost if not sold), packaging cost, and inland freight and insurance.

•฀฀EXCLUDE฀all฀subsequent฀costs฀such฀as฀loading฀costs,฀U.S.฀and฀foreign฀import฀duties,฀and฀freight฀and฀insurance฀from฀the฀port฀of฀exit฀to฀the฀port฀of฀entry.

EXCLUDE:

Services

In-transit goods — These are goods that are en route from one foreign country to another via the United States (such as from Canada to Mexico via the United States), and 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).

•฀฀฀Ships, planes, railroad rolling stock, and trucks that were temporarily outside the United States transporting people or merchandise.

•฀฀฀Customized software designed to meet the needs of a specific user. This type of software is considered a service and should not be reported as trade in goods.

•฀฀Software transmitted electronically rather than physically shipped.

Goods shipped by an independent carrier or a freight forwarder to or •฀฀

from the United States at the expense of a U.S. affiliate are, respectively, imports or exports of the U.S. affiliate.

Negotiated licensing fees for software to use on networks.

107Exports of U.S. affiliate to foreign persons

Shipped by U.S. affiliate to foreign persons

(valued f.a.s. U.S. port)

2502

108Imports of U.S. affiliate from foreign persons — Sum of items 109 through 112 Shipped to U.S. affiliate by foreign persons

(valued f.a.s. foreign port)

2515

IMPORTS BY INTENDED USE:

109Capital equipment and other goods charged

by U.S. affiliate to its fixed asset accounts ... 2529

110Goods intended for further processing, assembly, or manufacture by this affiliate

before resale to others

2530

111.Goods for resale without further processing,

assembly, or manufacture by this affiliate

2528

112Other — Specify major items

 

Shipped to (by) affiliated

Shipped to (by) foreign

 

TOTAL

affiliates owned by this U.S.

Shipped to

foreign group(s).

Sum of columns 2

affiliate. (See illustration of

(by) all other

(See illustration of affiliated

through 4

foreign affiliates owned by

foreign persons

foreign group on page 13.)

 

this U.S. affiliate on page 3)

 

 

 

 

(1)

(2)

(3)

(4)

$ Bil. Mil. Thous. Dols.

$ Bil. Mil. Thous. Dols.

$ Bil. Mil. Thous. Dols.

$ Bil. Mil. Thous. Dols.

1

2

3

4

000

 

000

000

000

1

2

3

 

4

 

000

 

000

000

000

1

2

3

 

4

 

000

 

000

000

000

1

2

3

 

4

 

000

 

000

000

000

1

2

3

 

4

 

000

 

000

000

000

1

2

3

 

4

 

2531

000

000

000

000

FORM BE-12A (REV 3/2012)

Page 14

Part II – Financial and Operating Data of U.S. Affiliate – Continued

EXPORTS OF GOODS BY U.S. AFFILIATE TO FOREIGN PERSONS BY COUNTRY OF ULTIMATE DESTINATION

Report exports of goods by the U.S. affiliate to each country of ultimate destination. The country of ultimate destination is the country where the goods are to be consumed, further processed, or manufactured, as known to the shipper at the time of exportation. If the shipper does not know the country of ultimate destination, credit the shipment to the last country to which the shipper knows that the goods will be shipped in the same form as exported.

113TOTAL must equal sum of items 114 through 135 .

 

Also must equal amounts reported in item 107

2600

TO COUNTRY OF ULTIMATE DESTINATION —

 

Enter amounts for all individual countries to which

 

exports were $500 thousand or more.

 

114

Australia

2601

115

Brazil

2602

116

Canada

2603

117

China

2604

118

France

2605

119

Germany

2606

120

Hong Kong

 

 

 

2607

121

Italy

2608

122

Japan

2609

123

Korea, Republic of

2610

124

Mexico

2611

125

Netherlands

2612

126

Singapore

2613

127

Switzerland

2614

128

United Kingdom

2615

EXPORTS — Shipped by U.S. affiliate to foreign persons (valued f.a.s. U.S. port)

 

 

 

 

 

 

 

 

 

 

 

 

Shipped to foreign

 

 

 

 

 

 

 

 

 

 

 

 

affiliates owned by this

 

TOTAL

 

 

 

 

 

 

U.S. affiliate and all other

BEA USE

Shipped to affiliated foreign

foreign persons. Equals

Equals item

107

,

 

 

group(s). Equals item

107

,

item

107

, columns 3

ONLY

 

 

 

column 1.

column 2.

 

plus 4.

 

(1)

 

 

 

 

(2)

 

 

 

 

 

(3)

 

 

 

$ Bil. Mil. Thous. Dols.

$ Bil. Mil. Thous. Dols.

$ Bil. Mil. Thous. Dols.

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

 

 

 

 

000

 

 

000

 

 

 

 

000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

601

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

202

 

 

 

000

 

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

100

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

650

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

307

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

308

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

611

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

314

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

614

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

626

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

213

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

319

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

625

 

 

 

000

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

325

 

 

 

000

 

 

 

000

 

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

 

4

 

 

 

 

327

 

 

 

000

 

 

000

 

 

 

 

000

Other individual countries to which exports were $500 thousand or more — Specify (Use supplemental sheets if necessary, to account for all such countries.)

129

 

 

2616

 

 

 

 

 

130

 

 

2617

 

 

 

 

 

 

 

131

 

 

2618

 

 

 

 

 

132

2619

 

 

 

 

 

133

2620

 

 

 

 

 

134

2621

135Exports to all other countries not listed or written in above for which exports to each

were LESS than $500 thousand ................................. 2698

1

2

1

 

2

 

 

1

2

 

 

1

2

 

 

1

2

 

 

1

2

 

 

1

2

709

3

 

4

 

000

 

 

000

 

000

3

 

4

 

000

 

 

000

 

000

3

 

4

 

000

 

 

000

 

000

3

 

4

 

000

 

 

000

 

000

3

 

4

 

000

 

 

000

 

000

3

 

4

 

000

 

 

000

000

3

 

4

 

000

 

 

000

000

FORM BE-12A (REV 3/2012)

Page 15

Part II – Financial and Operating Data of U.S. Affiliate – Continued

IMPORTS OF GOODS BY U.S. AFFILIATE FROM FOREIGN PERSONS BY COUNTRY OF ORIGIN

Report imports of goods by the U.S. affiliate from each country of origin. The country of origin is the country where the goods were grown, mined, or manufactured. If the country of origin cannot be determined, credit the transactions to the country from which the goods were shipped.

136TOTAL must equal sum of items 137 through 158 .

 

Also must equal amounts reported in item 108

2800

FROM COUNTRY OF ORIGIN —

 

Enter amounts for all individual countries from which

 

imports were $500 thousand or more.

 

137

Australia

2801

138

Brazil

2802

139

Canada

2803

140

China

2804

141

France

2805

142

Germany

2806

143

Hong Kong

2807

144

Italy

2808

145

Japan

2809

146

Korea, Republic of

2810

147

Mexico

2811

148

Netherlands

2812

149

Singapore

2813

150

Switzerland

2814

151

United Kingdom

2815

IMPORTS — Shipped to U.S. affiliate by foreign persons (valued f.a.s. foreign port)

 

 

 

 

 

 

 

 

 

 

 

Shipped by foreign

 

 

 

 

 

 

 

 

 

 

 

affiliates owned by this

 

TOTAL

Shipped by affiliated

U.S. affiliate and all other

 

foreign

persons. Equals

BEA USE

Equals item

 

,

 

 

foreign group(s). Equals

108

 

 

 

 

 

 

 

 

item

108

columns 3

ONLY

column 1.

item

 

column 2.

108

 

plus 4.

 

(1)

 

 

 

 

(2)

 

 

 

 

 

 

 

 

 

 

(3)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$ Bil. Mil. Thous. Dols.

$ Bil. Mil. Thous. Dols.

$ Bil. Mil. Thous. Dols.

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

 

 

 

 

000

 

 

 

 

000

 

 

 

000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

601

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

202

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

100

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

650

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

307

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

308

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

611

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

314

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

614

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

626

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

213

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

319

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

625

 

 

 

000

 

 

 

 

000

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

325

 

 

 

000

 

 

 

 

000

 

 

 

 

000

1

2

 

 

 

 

3

 

 

 

 

4

 

 

 

 

327

 

 

 

000

 

 

 

 

000

 

 

 

000

Other individual countries for which imports were $500 thousand or more — Specify (Use supplemental sheets if necessary, to account for all such countries.)

 

 

 

 

 

 

152

 

 

 

2816

 

 

 

 

 

 

 

 

 

 

153

 

 

 

2817

 

 

 

 

 

 

154

 

 

 

2818

 

 

 

 

 

 

155

 

 

2819

 

 

 

 

 

 

156

 

 

2820

 

 

 

 

 

 

157

 

 

2821

 

 

 

 

 

 

 

 

 

158Imports from all other countries not listed or written in above for which imports from each

were LESS than $500 thousand ................................. 2898

1

2

1

 

2

 

 

1

2

 

 

1

2

 

 

1

2

 

 

1

2

 

 

1

2

709

3

 

4

 

000

 

 

000

 

000

3

 

4

 

000

 

 

000

 

000

3

 

4

 

000

 

 

000

 

000

3

 

4

 

000

 

 

000

 

000

3

 

4

 

000

 

 

000

 

000

3

 

4

 

000

 

 

000

000

3

 

4

 

000

 

 

000

000

FORM BE-12A (REV 3/2012)

Page 16

Part II – Financial and Operating Data of U.S. Affiliate – Continued

Section K — EMPLOYMENT BY LOCATION

Include in this schedule only employees of those U.S. business enterprises that are fully consolidated into the reporting U.S. affiliate. Do not consolidate or include employees of foreign business enterprises or operations, whether incorporated or unincorporated.

Location of employees is the U.S. state, territory, or possession in which the person is permanently employed.

The total number of employees reported in item 159 MUST equal the total number of employees reported in item 41 column 3.

Item 213 —U.S. offshore oil and gas sites: Report employment on offshore oil and gas sites located within U.S. claimed territorial waters but NOT located within the territorial waters of a specific state. Employment on offshore oil and gas sites located within the territorial waters of a specific state should be reported in that state. For offshore oil and gas sites located outside U.S. claimed territorial waters, see item 215c .

Item 215 — Foreign: Except as noted below, do not include employees located outside of the United States in item 215 or elsewhere in Section K.

a. Employees normally located in the United States who are on a temporary duty assignment outside of the country for one year or less should be reported in the U.S. state, territory, or possession where they are normally located.

b. Employees normally located in the United States who are on a duty assignment outside of the country for more than one year and carried on the payroll of the domestic U.S. affiliate should be reported in item 215 . Exclude these employees from the BE-12 report if they are carried on a foreign payroll.

c. Use item 215 line to report employment at oil and gas sites that

(1)are owned by the U.S. affiliate; (2) are located outside of U.S. claimed territorial waters; (3) are not incorporated in a foreign country;

(4)are not organized as a branch; and (5) do not otherwise have a physical presence in a foreign country as evidenced by plant and equipment or employees located in a foreign country.

 

 

3

159

TOTAL

2700

 

 

3

160

Alabama

2701

 

 

3

161

Alaska

2702

 

 

3

162

Arizona

2703

 

 

3

163

Arkansas

2704

 

 

3

164

California

2705

 

 

3

165

Colorado

2706

 

 

3

166

Connecticut

2707

 

 

3

167

Delaware

2708

 

 

3

168

Florida

2709

 

 

3

169

Georgia

2710

 

 

3

170

Hawaii

2711

 

 

3

171

Idaho

2712

 

 

3

172

Illinois

2713

 

 

3

173

Indiana

2714

 

 

3

174

Iowa

2715

 

 

3

175

Kansas

2716

 

 

3

176

Kentucky

2717

 

 

3

177

Louisiana

2718

 

 

3

178

Maine

2719

 

 

3

179

Maryland

2720

 

 

3

180

Massachusetts

2721

 

 

3

181

Michigan

2722

 

 

3

182

Minnesota

2723

 

 

3

183

Mississippi

2724

 

 

3

184

Missouri

2725

 

 

3

185

Montana

2726

 

 

3

186

Nebraska

2727

 

 

3

187

Nevada

2728

 

 

3

188

New Hampshire

2729

 

 

3

189

New Jersey

2730

 

 

3

190

New Mexico

2731

Number of employees at the end of FY 2012

191

New York

2732

192

North Carolina

2733

193

North Dakota

2734

194

Ohio

2735

195

Oklahoma

2736

196

Oregon

2737

197

Pennsylvania

2738

198

Rhode Island

2739

199

South Carolina

2740

200

South Dakota

2741

201

Tennessee

2742

202

Texas

2743

203

Utah

2744

204

Vermont

2745

205

Virginia

2746

206

Washington

2747

207

West Virginia

2748

208

Wisconsin

2749

209

Wyoming

2750

210

District of Columbia

2751

211

Puerto Rico

2752

212

Virgin Islands

2753

213U.S. offshore oil and gas sites –

See instruction 213 above

2756

214 Other U.S. areas –

 

includes Guam, American

 

Samoa, and all other

 

territories and possessions

 

not separately listed

2754

215Foreign – See instruction

215 above

2758

Number of employees at the end of FY 2012

3

3

3

3

3

3

3

3

3

3

3

3

3

3

3

3

3

3

3

3

3

3

3

3

3

FORM BE-12A (REV 3/2012)

Page 17

Part III – Investment and Transactions Between U.S. Affiliate and Affiliated Foreign Group

Name of U.S. business enterprise shown on page 1 of this BE-12A

Instructions for Part III – Prepare a separate Part III to report each ownership interest held by a foreign parent, at anytime during the fiscal year that ended in calendar year 2012, in the U.S. affiliate named on page 1 of this BE-12. Such ownership interests are reported on page 4 (and, if applicable, continued on a separate sheet). If a foreign parent held both direct and indirect ownership interests in this U.S. affiliate, prepare one Part III to report the direct interest and a separate Part III to report the indirect interest. A Part III must also be prepared for foreign parent ownership interests disposed of during the year.

Use this Part III to report the foreign parent with the largest voting interest at year-end. Use photocopies of this Part III to report all additional direct and indirect voting interests, if any, held by foreign parents in this U.S. affiliate.

If more than one Part III is filed, do not duplicate positions in, or transactions with, the U.S. affiliate.

Section A – IDENTIFICATION OF FOREIGN PARENT AND ULTIMATE BENEFICIAL OWNER (UBO)

1

216 Number of Parts III filed by the U.S. affiliate – If there is only one, enter “1.”

3010

217What is the name of the foreign parent being reported in this Part III?

0

3011

BEA USE ONLY Control number

218

3012 1

3013 1

For the foreign parent named in item 217 , this Part III is being used to report – Mark (X) one

A direct ownership interest in the U.S. affiliate (as reported in item 12 ). See example 1 on page 19 for an illustration of a direct ownership interest.

An indirect ownership interest in the U.S. affiliate (as reported in item 13 ). See example 2 on page 19 for an illustration of an indirect ownership interest.

219

If item

218

is marked direct–

 

 

Close FY 2012

Close FY 2011

 

 

Give percent of –

 

 

(1)

(2)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

 

a. Voting interest owned

3014

 

— — . %

— — . %

 

 

 

 

 

 

 

1

2

 

 

b. Equity interest owned

3015

 

— — . %

— — . %

 

“Voting interest” and “equity interest” are defined in instruction 12–16 starting on page 36. If the U.S. affiliate is a partnership or Limited Liability Company also see instructions 6.b. and 6.c. on page 36.

NOTE – Ownership percentages reported in item 219 must match those reported in item 12 for the foreign parent listed in item 217 .

220Country in which foreign parent named in item 217

a.is incorporated or organized, if a business enterprise, or is a resident, if an individual. See instruction V.G.

on page 40 ................................................

b.is located, if a business enterprise and the country is different from that

in item 220a ..............................................

221Enter the industry code of the foreign parent named in item 217 , from the list of codes on page 19 that best describes the PRIMARY activity of the SINGLE entity named as the foreign parent. DO NOT base the code on the worldwide sales

of all consolidated subsidiaries of the foreign parent...........................................................................................................................

BEA USE ONLY

1

3016

1

3017

1

3018

FORM BE-12A (REV 3/2012)

Page 18

Part III – Investment and Transactions Between U.S. Affiliate and Affiliated Foreign Group – Continued

FOREIGN PARENT AND UBO INDUSTRY CODES

Note: “ISI codes” are International Surveys Industry codes, as given in the Guide to Industry

Classifications for International Surveys, 2012.

01Government and government-owned or

-sponsored enterprise, or quasi-government organization or agency

02Pension fund — Government run

03Pension fund — Privately run

04Estate, trust, or nonprofit organization

05Individual

Private business enterprise, investment organization, or group engaged in:

06Insurance (ISI codes 5242, 5243, 5249)

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

08Mining (ISI codes 2111–2127)

09Construction (ISI codes 2360–2380)

10Transportation and warehousing (ISI codes 4810– 4939)

11Utilities (ISI codes 2211–2213)

12Wholesale and retail trade (ISI codes 4231–4540)

13Banking, including bank holding companies (ISI codes 5221 and 5229)

14Holding companies, excluding bank holding companies (ISI codes 5512 and 5513)

15Other finance (ISI codes 5223, 5224, 5231, 5238, that part of ISI code 5252 that is not estates and trusts, and ISI code 5331)

16Real estate (ISI code 5310)

17Information (ISI codes 5111–5191)

18Professional, scientific, and technical services (ISI codes 5411–5419)

19Other services (ISI codes 1150, 2132, 2133, 5321, 5329, and 5611–8130)

Manufacturing, including fabricating, assembling, and processing of goods:

20Food (ISI codes 3111–3119)

21Beverages and tobacco products (ISI codes 3121 and 3122)

22Pharmaceuticals and medicine (ISI code 3254)

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

24Nonmetallic mineral products (ISI codes 3271–3279)

25Primary and fabricated metal products (ISI codes 3311–3329)

26Computer and electronic products (ISI codes 3341–3346)

27Machinery (ISI codes 3331–3339)

28Electrical equipment, appliances and components (ISI codes 3351–3359)

29Motor vehicles and parts (ISI codes 3361–3363)

30Other transportation equipment (ISI codes 3364–3369)

31Other manufacturing (ISI codes 3130–3231, 3261, 3262, 3370–3399)

32Petroleum manufacturing, including integrated petroleum and petroleum refining without extraction (ISI codes 3242–3244)

EXAMPLES OF DIRECT AND INDIRECT FOREIGN OWNERSHIP

Example 1. Ownership held directly by a foreign parent

Example 2. Ownership held directly by all U.S. affiliates of the foreign parent(s)

Foreign company Y is the foreign parent because it is the first owner located outside the U.S. in a chain of ownership that owns 10 percent or more of the U.S. affiliate.

Foreign

United States

Foreign company X

Foreign company Y

(foreign parent)

10 to 100 percent

U.S. affiliate

Foreign

United States

U.S. affiliate B is indirectly owned by the foreign parent through U.S. affiliate A. U.S. affiliate A has a direct ownership interest in U.S. affiliate B.

Foreign parent

10 to 100 percent

U.S. affiliate A

U.S. affiliate B

FORM BE-12A (REV 3/2012)

Page 19

Part III – Investment and Transactions Between U.S. Affiliate and Affiliated Foreign Group – Continued

Section A – IDENTIFICATION OF FOREIGN PARENT AND ULTIMATE BENEFICIAL OWNER (UBO) – Continued

Furnish the name, country, and industry code of the UBO. The UBO is that person or entity, proceeding up the ownership chain beginning with and including the foreign parent, that is not more than 50 percent owned or controlled by another person or entity. See instruction II.O. on page 34 for the complete definition of UBO.

NOTE: See the diagrams at the bottom of this page for examples of the UBO.

222Is the foreign parent named in item 217 also the UBO? If the foreign parent is owned or controlled MORE THAN 50 percent by another person or entity, then the foreign parent is NOT the UBO.

3019 1

1

1

2

Yes – (example 1 below) – Skip to 225

No – (examples 2A and 2B below) – Continue with item 223

223Enter the name of the UBO of the foreign parent. If the UBO is an individual, or an associated group of individuals, enter “individual.” See instruction II.D. on page 33 for the definition of associated group. Identifying the UBO as “bearer shares” is not an acceptable response.

3021 0

224Enter country in which the UBO is incorporated or organized, if a business enterprise, or is resident, if an

individual or government. For individuals, see instruction V.G. on page 40.

BEA USE ONLY

 

3022

1

225Enter the industry code of the UBO from the list of codes on page 19. Select the industry code that best reflects the consolidated worldwide sales of the UBO, including all of its majority-owned subsidiaries.

3023 1

DO NOT USE CODE 14 UNLESS YOU RECEIVE PERMISSION FROM BEA.

Code “14” (holding company) is normally NOT a valid UBO industry code.

EXAMPLES OF THE ULTIMATE BENEFICIAL OWNER (UBO)

Example 1 – The UBO and foreign parent are the same

The UBO and foreign parent are the same if the foreign parent is NOT more than 50 percent owned or controlled by another person or entity.

Foreign

United States

Foreign company X

1 to 50 percent

Foreign parent = UBO

U.S. affiliate

Examples 2A and 2B – The foreign parent is NOT the UBO

A. The UBO is a foreign person or entity

B. The UBO is a U.S. person or entity

Foreign company Y is the foreign parent of the U.S. affiliate; foreign company X is the UBO. The foreign parent is not the UBO if the foreign

Foreign company X

(UBO)

>50 Percent

Foreign company Z is the foreign parent of the U.S. affiliate. U.S. company C is the UBO.

parent is more than 50 percent owned or controlled by another person or entity.

Foreign

United States

Foreign company Y (foreign parent)

U.S. affiliate

Foreign

United States

Foreign company Z (Foreign Parent)

>50 Percent

U.S. company C

 

U.S. affiliate

(UBO)

 

 

 

 

 

 

 

FORM BE-12A (REV 3/2012)

Page 20

Part III – Investment and Transactions Between U.S. Affiliate and Affiliated Foreign Group – Continued

NOTE: Amounts reported in Sections B, C, D, and E must be for the fully consolidated U.S. affiliate. The consolidation rules begin on page 34.

226Copy your answer from item 218 to the appropriate box below and follow the applicable instructions.

a.

1

 

 

 

 

 

 

 

A direct interest – Continue with item

227

. Do not duplicate data reported on other Parts III.

1

 

b.

1

 

 

 

 

 

 

 

An indirect interest – Skip to item

233

. Do not duplicate data reported on other Parts III.

2

 

INSTRUCTIONS FOR SECTION B

227e Report dividends as of the date they were declared or paid, GROSS of any U.S. tax withheld. Any subsequent settlement of dividends declared but not paid SHOULD NOT be reported a second time, but should be reflected only as a reduction in item 238 .

Exclude stock and liquidating dividends. Report liquidating dividends in item 228b .

227f Report gross amounts of earnings distributed by unincorporated U.S. affiliates, whether out of current or past earnings.

Section B – FOREIGN PARENT’S DIRECT EQUITY SHARE IN THE U.S. AFFILIATE, AS CONSOLIDATED

 

227 What is the foreign parent’s share of:

 

a. The U.S. affiliate’s net income (loss), after provision for income taxes?

 

Enter the foreign parent’s share of item 51

3085

b. Certain gains (losses) included in net income in item 227a ? Enter the foreign parent’s share of item 44

3086

c. U.S. Federal, State, and local income taxes on certain gains (losses) reported in 227b ?

 

Enter the portion of item 48 that is the income tax effect on the amount reported in item 227B

3087

d. Certain gains (losses) not included in net income in item 227a but taken to other comprehensive income?

 

Enter the foreign parent’s share of the CHANGE in item 76B of the balance sheet

3088

e. Dividends on common and preferred stock (gross of U.S. withholding taxes) excluding stock dividends?

3074

f. Earnings distributed by unincorporated U.S. affiliates?

3075

g. U.S. tax withheld on dividends (item 227e ) or on distributed earnings of unincorporated U.S. affiliate

 

(item 227f )?

3076

FY 2012

$ Bil. Mil. Thous. Dols.

1

000

1

000

1

000

1

000

1

000

1

000

1

000

BEA USE ONLY

3077

1

FORM BE-12A (REV 3/2012)

Page 21

Part III – Investment and Transactions Between U.S. Affiliate and Affiliated Foreign Group – Continued

INSTRUCTIONS FOR SECTION C

CHANGE IN FOREIGN PARENT’S DIRECT EQUITY IN THE U.S. AFFILIATE DURING FY 2012

Entries in Section C are necessary to identify the amount and cause of any changes in equity holdings by the foreign parent in the U.S. affiliate during the year.

Report the transaction (i.e., market) value of consideration given or received for increases or decreases in the foreign parent’s equity holdings in the U.S. affiliate.

228a Include:

•฀฀purchases฀of฀capital฀stock฀by฀the฀foreign฀parent฀from฀the฀U.S.฀affiliate;฀

•฀฀contributions฀of฀equity฀by฀the฀foreign฀parent฀that฀did฀not฀result฀from฀the฀issuance฀of฀stock฀to฀the฀foreign฀parent฀by฀the฀U.S.฀affiliate;฀฀

•฀฀capitalization฀of฀intercompany฀debt฀(report฀the฀amount฀of฀debt฀converted฀to฀equity฀as฀the฀transaction฀value฀of฀the฀equity฀increase฀in฀ item 228a ), and adjust the debt balance as appropriate in Section E item 238 ;

•฀฀unincorporated฀U.S.฀affiliates฀must฀report฀the฀foreign฀parent’s฀share฀of฀any฀increase฀in฀the฀U.S.฀affiliate’s฀equity฀(or฀home฀office฀account)฀ arising from its transactions with the foreign parent, excluding amounts reported in Section B and Section E.

Exclude changes caused by:

•฀฀carrying฀net฀income฀to฀the฀equity฀account;฀

•฀฀the฀effect฀of฀treasury฀stock฀transactions฀with฀persons฀other฀than฀the฀foreign฀parent;฀

•฀฀reorganizations฀in฀capital฀structure฀that฀do฀not฀affect฀total฀equity.฀฀

228b Include:

•฀฀sales฀of฀capital฀stock฀by฀the฀foreign฀parent฀to฀the฀U.S.฀affiliate;฀

•฀฀returns฀of฀contributed฀equity฀capital฀to฀the฀foreign฀parent฀not฀resulting฀in฀a฀reduction฀of฀issued฀stock;฀

•฀฀distributions฀to฀the฀foreign฀parent฀following฀total฀liquidation฀of฀the฀U.S.฀affiliate;฀฀

•฀ unincorporated฀U.S.฀affiliates฀must฀report฀the฀foreign฀parent’s฀share฀of฀any฀decrease฀in฀the฀U.S.฀affiliate’s฀equity฀(or฀home฀office฀account)฀ arising from its transactions with the foreign parent, excluding amounts reported in Section B and Section E.

Exclude changes caused by:

•฀฀carrying฀net฀losses฀to฀the฀equity฀account;฀

•฀฀payment฀of฀stock฀or฀cash฀dividends฀(other฀than฀liquidating฀dividends);฀

•฀฀the฀distribution฀of฀earnings฀during฀the฀period;฀฀

•฀฀the฀effect฀of฀treasury฀stock฀transactions฀with฀entities฀other฀than฀the฀foreign฀parent;฀

•฀฀reorganizations฀in฀capital฀structure฀that฀do฀not฀affect฀total฀equity.฀฀

FORM BE-12A (REV 3/2012)

Page 22

Part III – Investment and Transactions Between U.S. Affiliate and Affiliated Foreign Group – Continued

Section C – CHANGE IN FOREIGN PARENT’S DIRECT EQUITY IN THE U.S. AFFILIATE DURING FY 2012

For Transactions between the Foreign Parent and U.S. Affiliate

 

 

 

$ Bil.

Mil. Thous. Dols.

228

What is the transaction value of the foreign parent’s:

1

 

 

 

a. Increase of equity in the U.S. affiliate?

000

 

3065

 

 

 

1

 

 

 

b. Decrease of equity in the U.S. affiliate?

3066

000

For Transactions between the Foreign Parent and an Entity other than the U.S. Affiliate

229What is the transaction value of the ACQUISITION of an equity interest in the U.S. affiliate by the foreign parent: 1

a. From a U.S. entity other than the U.S. affiliate?

3067

000

 

 

 

1

 

b. From all foreign entities?

3068

000

230 What is the transaction value of the SALE of an equity interest in the U.S. affiliate by the foreign parent:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

a. To U.S. entities other than the U.S. affiliate?

3069

000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

b. To all foreign entities?

3070

000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

231

What is the total transaction value of the change in the foreign parent’s equity interest in the U.S. affiliate?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

This item should equal the sum of items

228a

,

229a

, and

229b

MINUS the sum of items

228b

,

230a

,

 

 

 

 

 

 

 

000

 

and

230b

.....................................................................................................................................................................

3071

232For items 229 and 230 , what are the amounts by which the transactions values reported in those items:

a. Exceed the value carried on the books of the U.S. affiliate?

 

 

3090

b. Are less than the value carried on the books of the U.S. affiliate?

3091

 

 

 

 

 

For sale or termination

For acquisition

 

of operations

 

 

 

 

 

 

 

 

(

229a

&

229b

)

(

230a

&

230b

)

$ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols.

1

 

 

 

 

2

 

 

 

 

000

000

1

2

000

000

BEA USE ONLY

3089

1

2

Section D – REVERSE OWNERSHIP

233Did the U.S. affiliate have a voting and/or equity interest in the foreign parent?

3092

1

1

 

Yes – Enter percent of ownership, to the tenth of one percent, and

 

 

 

 

 

 

 

 

 

the dollar value of the equity owned at the end of FY 2012

 

 

 

 

 

 

 

1

 

 

 

 

 

3093

 

 

 

 

 

 

 

 

2

 

No – Continue with item

234

 

 

 

 

 

 

 

 

 

CLOSE FY 2012

Voting

 

Equity

 

Value of

Interest

 

Interest

 

equity owned

(1)

(2)

(3)

Percent

 

Percent

 

$ Bil. Mil. Thous. Dols.

1

 

2

 

3

 

 

___ ___ ___ . ___%

 

___ ___ ___ . ___%

 

000

 

 

 

 

 

FORM BE-12A (REV 3/2012)

Page 23

Part III – Investment and Transactions Between U.S. Affiliate and Affiliated Foreign Group – Continued

Section E – BALANCES AND INTEREST BETWEEN U.S. AFFILIATE, AS CONSOLIDATED, AND AFFILIATED FOREIGN GROUP

Items 234 through 237

These items are intended to assist banks and other types of finance companies to determine how to fill out Section E.

U.S. affiliates that also file Treasury International Capital (TIC) B Forms may not be required to complete items 238 through 241.

234Is the foreign parent listed in item 217 in the finance industry (includes banking; does not include insurance)?

3052

1

 

 

 

 

 

 

1

 

Yes – Continue with item

235

 

 

 

 

1

 

 

 

 

 

 

 

2

 

No – SKIP to item

238

 

 

 

 

 

 

235Is the U.S. affiliate a “bank” or primarily acting as a securities broker or dealer?

NOTE: A “bank” is a business engaged in deposit banking or closely related functions, including commercial banks, Edge Act corporations, U.S. branches and agencies of foreign banks, savings and loans, savings banks, bank holding companies and financial holding companies under the Gramm–Leach–Bliley Act.

3053

1

1

 

 

1

2

Yes – Continue with item 236 No – SKIP to item 237

236Do any of the U.S. business enterprises consolidated in this report have insurance, real estate, or leasing activities?

3054

1

 

 

 

 

 

 

 

1

 

Yes – Complete items

238

through

241

but ONLY report the amounts that relate to insurance, real estate, and leasing activities.

 

 

 

EXCLUDE amounts that represent balances and interest between banking and finance units in the United States and a foreign parent in the finance industry.

1

2

No – SKIP to the Supplement A on page 27.

237Do any of the U.S. business enterprises consolidated in this report have banking activities or securities broker or dealer activities?

3055

1

 

 

Yes – Complete items

 

 

 

 

1

 

238

through

241

but EXCLUDE amounts that represent balances and interest between banking and finance units

 

 

 

in the United States and a foreign parent in the finance industry.

1

2

No – Continue with item 238

 

 

 

INSTRUCTIONS FOR ITEMS 238 THROUGH 241

Report all current and long-term intercompany accounts and interest between the U.S. affiliate and the affiliated foreign group in Section E.

Derivatives contracts – Exclude the value of outstanding financial derivatives contracts and any payments or receipts resulting from the settlement of those contracts. For example, the settlements of interest rate derivatives should NOT be reported as interest or as another type of transaction on this form. Derivatives contracts are covered by the Treasury International Capital (TIC) Form D, Report of Holdings of, and Transactions in, Financial Derivatives Contracts with Foreign Residents.

Capital leases – If leases between the U.S. affiliate and the affiliated foreign group are capitalized, then the outstanding capitalized value should be reported in columns 2 and 3, on pages 25 and 26, as an intercompany payable or receivable balance. Lease payments should be disaggregated into the amounts that are (i) a reduction in an intercompany payable or receivable balance and (ii) interest, to be reported in column 4 on pages 25 and 26.

EXAMPLE OF AFFILIATED FOREIGN GROUP

Foreign

United States

Affiliated foreign group

Foreign affiliate of foreign parent X

>50 percent

 

 

>50 percent

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign parent

 

Foreign affiliate of foreign parent Y

 

 

 

 

 

>50 percent

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign affiliate of foreign parent Z

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

10 to 100 percent

U.S. affiliate

FORM BE-12A (REV 3/2012)

Page 24

Part III – Investment and Transactions Between U.S. Affiliate and Affiliated Foreign Group – Continued

Section E – BALANCES AND INTEREST BETWEEN U.S. AFFILIATE, AS CONSOLIDATED, AND AFFILIATED FOREIGN GROUP – Continued

Note: Data reported in Section E must be for the fully consolidated U.S. affiliate. The consolidation rules begin on page 34.

•฀฀Do฀NOT฀net฀payables฀against฀receivables฀in฀columns฀1฀and฀2฀(receivable฀balances฀are฀reported฀on฀page฀26).

•฀฀Report฀interest฀paid,฀or฀credits฀directly฀to฀the฀foreign฀parent฀(FP)฀or฀foreign฀affiliate(s)฀of฀the฀foreign฀parent฀(FAFPs)฀during฀FY฀2012฀in฀column฀3.฀ Report amounts gross of withholding taxes. Do not net payments against receipts (interest receipts are reported on page 26).

238What were the short and long-term payable balances owed directly to, and interest payments made directly to the foreign parent named in item 217 ?

BEA USE

ONLY

 

 

PAYABLE BALANCES

 

 

INTEREST PAID

 

Close FY 2012

 

Close FY 2011

 

 

 

 

(1)

 

 

(2)

 

(3)

$ Bil.

Mil.

Thous.

Dols. $ Bil.

Mil.

Thous.

Dols. $ Bil. Mil.

Thous. Dols.

Country of FP

 

 

FP Balances

 

Interest paid to FP

3056

1

2

3

 

4

 

 

 

 

 

000

000

000

 

 

 

 

3106

1

 

 

 

 

BEA USE ONLY

 

239Did the consolidated U.S. affiliate have accounts payable, or make interest payments to, foreign affiliates of the foreign parent (FAFPs)? See definition of FAFP and example on page 24.

4100 1 1

1 2

Yes – Report short and long-term payable balances and interest paid below.

No – Skip to item 240 .

Country of FAFP

 

 

 

 

 

FAFP payable balances

 

Interest paid to FAFP

 

4101

1

2

3

 

 

 

 

 

4

 

A. Canada

 

 

100

 

 

 

000

 

000

 

000

 

4102

1

2

3

 

4

 

B. United Kingdom

 

 

327

 

 

 

000

 

000

 

000

 

4103

1

2

3

 

4

 

C. Netherlands

 

 

319

 

 

 

000

 

000

 

000

 

4104

1

2

3

 

4

 

D. Japan

 

 

614

 

 

 

000

 

000

 

000

Other countries – Specify

4105

1

2

3

 

4

 

 

 

 

 

 

 

 

 

 

 

 

E.

 

 

 

 

 

 

000

 

000

 

000

 

4106

1

2

3

 

4

 

F.

 

 

 

 

 

 

000

 

000

 

000

 

4107

1

2

3

 

4

 

G.

 

 

 

 

 

 

000

 

000

 

000

 

4108

1

2

3

 

4

 

H.

 

 

 

 

 

 

000

 

000

 

000

 

4109

1

2

3

 

4

 

I.

 

 

 

 

 

 

000

 

000

 

000

 

4110

1

2

3

 

4

 

J.

 

 

 

 

 

 

000

 

000

 

000

 

4111

1

2

3

 

4

 

K.

 

 

 

 

 

 

000

 

000

 

000

 

4112

1

2

3

 

4

 

L.

 

 

 

 

 

 

000

 

000

 

000

 

4113

1

2

3

 

4

 

M.

 

 

 

 

 

 

000

 

000

 

000

 

4114

1

2

3

 

4

 

N.

 

 

 

 

 

 

000

 

000

 

000

 

4115

1

2

3

 

4

 

O.

 

 

 

 

 

 

000

 

000

 

000

P. Unallocated – Sum of values for countries that

4116

1

2

3

 

4

 

 

 

 

 

 

 

 

 

 

 

 

individually amount to less than $2 million

 

 

709

 

 

000

 

000

 

000

 

4149

1

 

2

 

 

3

 

4

 

Q. TOTALS Sum of items A through P

 

 

 

 

 

 

000

 

000

 

000

FORM BE-12A (REV 3/2012)

Page 25

Part III – Investment and Transactions Between U.S. Affiliate and Affiliated Foreign Group – Continued

Section E – BALANCES AND INTEREST BETWEEN U.S. AFFILIATE, AS CONSOLIDATED, AND AFFILIATED FOREIGN GROUP – Continued

Note: Data reported in Section E must be for the fully consolidated U.S. affiliate. The consolidation rules begin on page 34.

•฀฀Do฀NOT฀net฀payables฀against฀receivables฀in฀columns฀1฀and฀2฀(payable฀balances฀are฀reported฀on฀page฀25)

•฀฀Report฀interest฀receipts,฀or฀credits฀directly฀from฀the฀foreign฀parent฀(FP)฀or฀foreign฀affiliate(s)฀of฀the฀foreign฀parent฀(FAFPs)฀during฀FY฀2012฀in฀ column 3. Report amounts gross of withholding taxes. Do not net receipts against payments (interest payments are reported on page 25).

240What were the short and long-term balances due directly from, and interest received directly from the foreign parent named in item 217 ?

BEA USE

ONLY

 

 

RECEIVABLE BALANCES

 

INTEREST RECEIVED

 

Close FY 2012

Close FY 2011

 

 

 

 

(1)

 

(2)

 

(3)

$ Bil.

Mil.

Thous.

Dols. $ Bil. Mil.

Thous.

Dols. $ Bil. Mil.

Thous. Dols.

Country of FP

 

 

FP Balances

 

Interest received from FP

3057

1

2

3

 

4

 

 

 

000

000

000

 

 

 

 

3106

2

 

 

 

 

BEA USE ONLY

 

241Did the consolidated U.S. affiliate have accounts receivable, or receive interest from, foreign affiliates of the foreign parent (FAFPs)? See definition of FAFP and example on page 24.

4100 2 1

2 2

Yes – Report short and long-term receivable balances and interest received below. No – Skip to the Supplement A on page 27.

Country of FAFP

 

 

 

 

 

FAFP receivable balances

 

Interest received from FAFP

 

4150

1

2

3

 

 

 

 

 

4

 

A. Canada

 

 

100

 

 

 

000

 

000

 

000

 

4151

1

2

3

 

4

 

B. United Kingdom

 

 

327

 

 

 

000

 

000

 

000

 

4152

1

2

3

 

4

 

C. Netherlands

 

 

319

 

 

 

000

 

000

 

000

 

4153

1

2

3

 

4

 

D. Japan

 

 

614

 

 

 

000

 

000

 

000

Other countries – Specify

4154

1

2

3

 

4

 

E.

 

 

 

 

 

 

000

 

000

 

000

 

4155

1

2

3

 

4

 

F.

 

 

 

 

 

 

000

 

000

 

000

 

4156

1

2

3

 

4

 

G.

 

 

 

 

 

 

000

 

000

 

000

 

4157

1

2

3

 

4

 

H.

 

 

 

 

 

 

000

 

000

 

000

 

4158

1

2

3

 

4

 

I.

 

 

 

 

 

 

000

 

000

 

000

 

4159

1

2

3

 

4

 

J.

 

 

 

 

 

 

000

 

000

 

000

 

4160

1

2

3

 

4

 

K.

 

 

 

 

 

 

000

 

000

 

000

 

4161

1

2

3

 

4

 

L.

 

 

 

 

 

 

000

 

000

 

000

 

4162

1

2

3

 

4

 

M.

 

 

 

 

 

 

000

 

000

 

000

 

4163

1

2

3

 

4

 

N.

 

 

 

 

 

 

000

 

000

 

000

 

4164

1

2

3

 

4

 

O.

 

 

 

 

 

 

000

 

000

 

000

P. Unallocated – Sum of values for countries that

4165

1

2

3

 

4

 

 

 

 

 

 

 

 

 

 

 

 

individually amount to less than $2 million

 

 

709

 

 

000

 

000

 

000

 

4199

1

 

2

 

 

3

 

4

 

Q. TOTALS Sum of items A through P

 

 

 

 

 

 

000

 

000

 

000

FORM BE-12A (REV 3/2012)

Page 26

FORM BE-12A (REV 3/2012)

Page 27

 

 

 

 

 

 

 

 

OMB No. 0608-0042: Approval Expires 02/28/2015

 

 

 

 

 

 

 

 

 

 

 

 

 

FORM BE-12 Supplement A (2012)

U.S. DEPARTMENT OF COMMERCE

BEA USE ONLY

 

Page number

 

 

(REV. 3/2012)

 

BUREAU OF ECONOMIC ANALYSIS

 

 

 

 

 

 

 

 

 

 

 

 

LIST OF ALL U.S. BUSINESS ENTERPRISES FULLY CONSOLIDATED INTO THE REPORTING U.S. AFFILIATE

Name of U.S. affiliate as shown on page 1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NOTE – If you filed a Supplement A or a computer printout of Supplement A with your 2011 BE-15 report, in lieu of completing a

 

 

 

 

 

 

 

 

 

 

 

 

new Supplement A, you may substitute a copy of that Supplement A or computer printout that has been updated to show

 

 

 

 

 

 

 

 

 

 

 

 

any additions, deletions, or other changes.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplement A must be completed by a reporting affiliate that consolidates financial and operating data of any other U.S. business

 

 

 

 

 

 

 

 

 

 

enterprises. The number of U.S. business enterprises listed below plus the reporting U.S. business enterprises must agree with

 

 

 

 

 

 

 

 

 

 

Primary Employer Identification Number as

5110

1

 

 

 

 

 

item 8 on page 3. Continue listing onto as many additional copied pages as necessary.

 

 

 

 

 

 

 

 

 

 

 

 

 

shown in item 3 on page 2.

 

 

 

 

 

 

 

 

 

 

 

Employer Identification Number

Name of U.S. business enterprise which holds

 

Percent of direct voting ownership

 

 

Name of each U.S. business enterprise

 

that the entity named in column 3

 

 

 

the direct ownership interest in the U.S. affiliate

 

 

 

 

 

used to file income and

 

 

 

 

 

holds in the entity named in column 1.

 

 

consolidated (as represented in item 8 on page 3)

 

listed in column 1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

payroll taxes

 

 

 

Enter percent to nearest tenth.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

(3)

 

 

 

(4)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5111

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5112

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5113

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5114

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5115

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5116

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

 

5117

 

 

 

 

 

 

 

 

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

 

 

 

 

 

5118

 

 

 

 

 

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

 

5119

 

 

 

 

 

 

 

 

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5120

1

2

3

 

 

4

 

 

 

5

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5121

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5122

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5123

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5124

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5125

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5126

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5127

1

2

3

 

 

4

 

 

 

5

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

.

%

5128

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

 

 

 

 

 

5129

 

 

 

 

 

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

 

 

 

 

%

5130

 

 

 

 

 

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

 

 

 

 

%

5131

 

 

 

 

 

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

 

 

 

5

 

 

 

 

 

5132

 

 

 

 

 

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5133

1

2

3

 

 

4

 

 

 

5

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FORM BE-12A (REV 3/2012)

Page 28

OMB No. 0608-0042: Approval Expires 02/28/2015

BE-12 Supplement A (2012) – LIST OF ALL U.S. BUSINESS ENTERPRISES FULLY CONSOLIDATED INTO THE REPORTING U.S. AFFILIATE – Continued Page number

 

 

 

 

 

 

 

 

 

 

 

 

Employer Identification

 

Percent of direct voting ownership

 

Name of each U.S. business enterprise

 

Name of U.S. business enterprise which holds

that the U.S. entity named in column

 

 

Number used to file income

 

consolidated (as represented in item 8

 

the direct ownership interest in the U.S. business

3 holds in the U.S. entity named in

 

 

 

and payroll taxes

column 1. – Enter percent to

 

 

on page 3)

 

 

enterprise listed in column 1

 

 

 

 

nearest tenth.

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

(3)

(4)

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5134

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5135

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5136

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5137

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

%

5138

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5139

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5140

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5141

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5142

 

 

 

 

 

.

%

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5143

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5144

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5145

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5146

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5147

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5148

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5149

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5150

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5151

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5152

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5153

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5154

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5155

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5156

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5157

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5158

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

1

2

3

 

 

4

5

 

5159

 

 

 

 

 

.

%

 

 

 

 

 

 

 

 

 

FORM BE-12A (REV 3/2012)

Page 29

OMB No. 0608-0042: Approval Expires 02/28/2015

FORM BE-12 Supplement B (2012)

U.S. DEPARTMENT OF COMMERCE

BEA USE ONLY

Page number

(REV. 3/2012)

BUREAU OF ECONOMIC ANALYSIS

 

 

LIST OF ALL U.S. AFFILIATES IN WHICH THE REPORTING AFFILIATE (AS CONSOLIDATED) HAS A DIRECT

Name of U.S. affiliate as shown on page 1

OWNERSHIP INTEREST BUT WHICH ARE NOT FULLY CONSOLIDATED

NOTE – If you filed a Supplement B or a computer printout of Supplement B with your 2011 BE-15 report, in lieu of completing a new Supplement B, you may substitute a copy of that Supplement B or computer printout that has been updated to show any additions, deletions, or other changes.

Supplement B must be completed by a reporting affiliate which files a BE-12 and has a direct ownership interest in a U.S. affiliate(s) which is (are) not fully consolidated. The number of U.S. affiliates listed below must agree with item 9 on page 4. Continue listing onto as many additional copied pages as necessary.

 

 

 

 

 

 

 

 

 

Percent of direct voting ownership

 

Name of each U.S. affiliate in which a direct

Address

Has affiliate

Employer Identification Number

interest that the fully consolidated

BEA USE ONLY

 

interest is held but that is not listed in

been notified

U.S. business enterprise named on

 

Provide number, street, city, state,

 

 

Supplement A

of obligation

used to file income and

page 1, holds in the entity named in

 

 

and ZIP Code

 

payroll taxes

column 1. – Enter percent to

 

 

 

 

 

 

to file?

 

 

 

 

 

 

 

 

nearest tenth.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

(3)

 

(4)

(5)

 

 

 

1

2

 

3

4

 

 

5

 

6

 

 

 

 

 

 

 

1

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6211

 

 

 

2

 

No

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

 

 

5

 

6

 

 

 

 

 

 

 

1

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6212

 

 

 

 

 

 

 

.

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

 

 

5

 

6

 

 

 

 

 

 

 

1

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6213

 

 

 

2

 

No

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

 

 

5

 

6

 

 

 

 

 

 

 

1

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6214

 

 

 

2

 

No

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

 

 

5

 

6

 

 

 

 

 

 

 

1

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6215

 

 

 

2

 

No

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

 

 

5

 

6

 

 

 

 

 

 

 

1

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6216

 

 

 

2

 

No

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

 

 

5

 

6

 

 

 

 

 

 

 

1

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6217

 

 

 

2

 

No

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

 

 

5

 

6

 

 

 

 

 

 

 

1

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6218

 

 

 

2

 

No

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

 

 

5

 

6

 

 

 

 

 

 

 

1

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

No

 

.

%

 

 

 

 

 

 

6219

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

 

 

5

 

6

 

 

 

 

 

 

 

1

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6220

 

 

 

2

 

No

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

 

 

5

 

6

 

 

 

 

 

 

 

1

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6221

 

 

 

2

 

No

 

.

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Summary of Industry Classifications – For a full explanation of each code see www.bea.gov/naics2012

Agriculture, Forestry, Fishing, and Hunting

1110 Crop production

1120 Animal production and aquaculture

1130 Forestry and logging

1140 Fishing, hunting, and trapping

1150 Support activities for agriculture and forestry

Mining

2111 Oil and gas extraction

2121 Coal

2123 Nonmetallic minerals

2124 Iron ores

2125 Gold and silver ores

2126 Copper, nickel, lead, and zinc ores

2127 Other metal ores

2132 Support activities for oil and gas operations

2133 Support activities for mining, except for oil and gas operations

Utilities

2211 Electric power generation, transmission, and distribution

2212 Natural gas distribution

2213 Water, sewage, and other systems

Construction

2360 Construction of buildings

2370 Heavy and civil engineering construction

2380 Specialty trade contractors

Manufacturing

3111 Animal foods

3112 Grain and oilseed milling

3113 Sugar and confectionery products

3114 Fruit and vegetable preserving and specialty foods

3115 Dairy products

3116 Meat products

3117 Seafood product preparation and packaging

3118 Bakeries and tortillas

3119 Other food products

3121 Beverages

3122 Tobacco

3130 Textile mills

3140 Textile product mills

3150 Apparel

3160 Leather and allied products

3210 Wood products

3221 Pulp, paper, and paperboard mills

3222 Converted paper products

3231 Printing and related support activities

3242 Integrated petroleum refining and extraction

3243 Petroleum refining without extraction

3244 Asphalt and other petroleum and coal products

3251 Basic chemicals

3252 Resins, synthetic rubbers, and artificial and synthetic fibers and filaments

3253 Pesticides, fertilizers, and other agricultural chemicals

3254 Pharmaceuticals and medicines

3255 Paints, coatings, and adhesives

3256 Soap, cleaning compounds, and toilet preparations

3259 Other chemical products and preparations

3261 Plastics products

3262 Rubber products

3271 Clay products and refractories

3272 Glass and glass products

3273 Cement and concrete products

3274 Lime and gypsum products

3279 Other nonmetallic mineral products

3311 Iron and steel mills and ferroalloys

3312 Steel products from purchased steel

3313 Alumina and aluminum production and processing

3314 Nonferrous metal (except aluminum) production and processing

3315 Foundries

3321 Forging and stamping

3322 Cutlery and handtools

3323 Architectural and structural metals

3324 Boilers, tanks, and shipping containers

3325 Hardware

3326 Spring and wire products

3327 Machine shops; turned products; and screws, nuts, and bolts

3328 Coating, engraving, heat treating, and allied activities

3329 Other fabricated metal products

3331 Agriculture, construction, and mining machinery

3332 Industrial machinery

3333 Commercial and service industry machinery

3334 Ventilation, heating, air-conditioning, and commercial refrigeration equipment

3335 Metalworking machinery

3336 Engines, turbines, and power transmission equipment

3339 Other general purpose machinery

3341 Computer and peripheral equipment

3342 Communications equipment

3343 Audio and video equipment

3344 Semiconductors and other electronic components

3345 Navigational, measuring, electromedical, and control instruments

3346 Manufacturing and reproducing magnetic and optical media

3351 Electric lighting equipment

3352 Household appliances

3353 Electrical equipment

3359 Other electrical equipment and components

3361 Motor vehicles

3362 Motor vehicle bodies and trailers

3363 Motor vehicle parts

3364 Aerospace products and parts

3365 Railroad rolling stock

3366 Ship and boat building

3369 Other transportation equipment

3370 Furniture and related products

3391 Medical equipment and supplies

3399 Other miscellaneous manufacturing

Wholesale Trade, Durable Goods

4231 Motor vehicles and motor vehicle parts and supplies

4232 Furniture and home furnishing

4233 Lumber and other construction materials

4234 Professional and commercial equipment and supplies

4235 Metal and mineral (except petroleum)

4236 Household appliances, and electrical and electronic goods

4237 Hardware, and plumbing and heating equipment and supplies

4238 Machinery, equipment, and supplies

4239 Miscellaneous durable goods

Wholesale Trade, Non-Durable Goods

4241 Paper and paper product

4242 Drugs and druggists’ sundries

4243 Apparel, piece goods, and notions

4244 Grocery and related product

4245 Farm product raw material

4246 Chemical and allied products

4247 Petroleum and petroleum products

4248 Beer, wine, and distilled alcoholic beverage

4249 Miscellaneous nondurable goods

Wholesale Trade, Electronic Markets and Agents And Brokers

4251 Wholesale electronic markets and agents and brokers

Retail Trade

4410 Motor vehicle and parts dealers

4420 Furniture and home furnishings

4431 Electronics and appliance

4440 Building material and garden equipment and supplies dealers

4450 Food and beverage

4461 Health and personal care

4471 Gasoline stations

4480 Clothing and clothing accessories

4510 Sporting goods, hobby, book, and music

4520 General merchandise

4530 Miscellaneous store retailers

4540 Non-store retailers

Transportation and Warehousing

4810 Air transportation

4821 Rail transportation

4833 Petroleum tanker operations

4839 Other water transportation

4840 Truck transportation

4850 Transit and ground passenger transportation

4863 Pipeline transportation of crude oil, refined petroleum products, and natural gas

4868 Other pipeline transportation

4870 Scenic and sightseeing transportation

4880 Support activities for transportation

4920 Couriers and messengers

4932 Petroleum storage for hire

4939 Other warehousing and storage

Information

5111 Newspaper, periodical, book, and directory publishers

5112 Software publishers

5121 Motion picture and video industries

5122 Sound recording industries

5151 Radio and television broadcasting

5152 Cable and other subscription programming

5171 Wired telecommunications carriers

5172 Wireless telecommunications carriers, except satellite

5174 Satellite telecommunications

5179 Other telecommunications

5182 Data processing, hosting, and related services

5191 Other information services

Finance and Insurance

5221 Depository credit intermediation (Banking)

5223 Activities related to credit intermediation

5224 Nondepository credit intermediation

5229 Nondepository branches and agencies

5231 Securities and commodity contracts intermediation and brokerage

5238 Other financial investment activities and exchanges

5242 Agencies, brokerages, and other insurance related activities

5243 Insurance carriers, except life insurance carriers

5249 Life insurance carriers

5252 Funds, trusts, and other finance vehicles

Real Estate and Rental and Leasing

5310 Real estate

5321 Automotive equipment rental and leasing

5329 Other rental and leasing services

5331 Lessors of nonfinancial intangible assets, except copyrighted works

Professional, Scientific, and Technical Services

5411 Legal services

5412 Accounting, tax preparation, bookkeeping, and payroll services

5413 Architectural, engineering, and related services

5414 Specialized design services

5415 Computer systems design and related services

5416 Management, scientific, and technical consulting services

5417 Scientific research and development services

5418 Advertising, public relations, and related services

5419 Other professional, scientific, and technical services

Management of Companies and Enterprises

5512 Holding companies, except bank holding companies

5513 Corporate, subsidiary, and regional management offices

Administrative and Support, Waste Management, and Remediation Services

5611 Office administrative services

5612 Facilities support services

5613 Employment services

5614 Business support services

5615 Travel arrangement and reservation services

5616 Investigation and security services

5617 Services to buildings and dwellings

5619 Other support services

5620 Waste management and remediation services

Educational Services

6110 Educational services

Health Care and Social Assistance

6210

Ambulatory health care services

6220

Hospitals

6230

Nursing and residential care facilities

6240

Social assistance services

Arts, Entertainment, and Recreation

7110 Performing arts, spectator sports, and related industries

7121 Museums, historical sites, and similar institutions

7130 Amusement, gambling, and recreation industries

Accommodation and Food Services

7210 Accommodation

7220 Food services and drinking places

Other Services

8110 Repair and maintenance

8120 Personal and laundry services

8130 Religious, grantmaking, civic, professional, and similar organizations

Public Administration

9200 Public administration

FORM BE-12A (REV 3/2012)

Page 30