QFR - 201 (MG) Quaterly Financial Report Manufacturing

FORM QFR-201(MG)
(4-27-2015)

NOTICE – YOUR RESPONSE IS REQUIRED BY LAW. Title 13, United States Code, Section 91, requires
businesses and other organizations that receive this questionnaire to answer the questions and return the
report to the U.S. Census Bureau. By Section 9 of the same law, YOUR REPORT IS CONFIDENTIAL. It may be
seen only by persons sworn to uphold the confidentiality of Census Bureau information and may be used only
for statistical purposes. Further, copies retained in respondents’ files are immune from legal process.

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

U.S. CENSUS BUREAU

(Please correct any errors in name, address, and ZIP Code)

QUARTERLY FINANCIAL
REPORT

MANUFACTURING
Please read the accompanying instructions
before answering the questions.
NEED HELP?
Use Secure Messaging Center at Internet
Website:
econhelp.census.gov/qfr/contactus
Call 1 (800) 272–4250 between
8 a.m. and 5 p.m. Eastern time
Monday through Friday
Note – Audited figures are not required.
Estimates are acceptable for line items where
actual data are not available.
Submit VIA Internet Reporting at:
econhelp.census.gov/qfr
or Mail to: U.S. CENSUS BUREAU
1201 East 10th Street
Jeffersonville, IN 47132-0001
or FAX to: 1 (800) 447–4613
INTERNET REPORTING — You may complete this survey online at:

econhelp.census.gov/qfr

Username:

Use your firm’s unique username and original password.

Password:

1 Person to contact regarding this report – Print or type
●
011

012

Name and title
Area code

013

Telephone

(

Number

Extension

014

–

)

e-mail address
Area code
Fax

(

Number

–

)

ITEMS 2 THROUGH 7 REFER TO THE CORPORATION NAMED IN THE ADDRESS BOX
Month

2 a. Annual closing date of this corporation
●

Day

021

b. Federal Employer Identification Number (FEIN)

–

022

3 Corporation status – Mark "X" only ONE box. Insert discontinued or merged date if corporation is no longer operating.
●
Month
a. Active

b. Discontinued

Day

Year

Month
c. Merged

034

Day

Year

035

4 Is this corporation owned more than 50 percent by another corporation? (Mark "X" only ONE box.)
●
a. No
043

Name

b. Yes

– Provide the name, FEIN, and address assigned to this corporation below.
044

045

FEIN

Address

–
5 Does this corporation own more than 50 percent of any other corporation – Mark "X" only ONE box.
●
a. Yes

STOP! Read Consolidation Rules page 2.

b. No

– Proceed to page 2.

6 What is the total number of domestic and foreign corporations directly or indirectly (all tiers) owned
●
more than 50 percent by this corporation?
7
a.
● After reviewing the Consolidation Rules on page 2, how many corporations are consolidated in this report?
b. How many corporations are not consolidated in this report?

Number
061
071
072

READ "RULES FOR CONSOLIDATION" ON PAGE 2 AND THE ACCOMPANYING INSTRUCTIONS

CONTINUE ON PAGE 2

PLEASE KEEP A COPY OF THIS FORM FOR YOUR RECORDS
BEFORE COMPLETING THIS REPORT, READ THE CONSOLIDATION RULES LOCATED BELOW
AND THE ACCOMPANYING INSTRUCTIONS.
REPORT ALL DOLLAR FIGURES IN THOUSANDS. AUDITED FIGURES ARE NOT REQUIRED.
ESTIMATES ARE ACCEPTABLE FOR LINE ITEMS WHERE ACTUAL DATA ARE NOT AVAILABLE.

8
●

Schedule A – Statement of Income and Retained
Earnings for your 3-MONTH PERIOD (inclusive)

401 FROM: Month

Year 402 TO: Month

Day

Day

Year

AMOUNT
(in thousands)
101

A Sales, receipts, and operating revenues (net of returns and allowances, and excise and sales taxes)

. . . . . . . . . . . . . . . . . . . .
102

B Depreciation, depletion, and amortization of property, plant, and equipment

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
103

C All other operating costs and expenses — Include cost of goods sold (net of purchase discounts), selling,
general and administrative expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
104

D Income (loss) from operations — 8 line A less the sum of lines B and C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
105

E Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F Nonoperating income and expenses — Include interest income, equity and dividend income, etc.

110

1

. . . . . . . . . . . . . . . . . . . . .
111

G Income (loss) before income taxes — Sum of 8 lines D and F less line E

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
114

2

H Provision for current and deferred domestic income taxes on 8 line G (accrue payable in 10 lines C and G) . . . . . . . . . . . . . . . .
115

I

Net income (loss) for quarter — Sum of 8 line G less line H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

J

CENSUS USE ONLY — REB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

119
120

K Cash dividends charged to retained earnings this quarter — Include 1120S cash distributions. . . . . . . . . . . . . . . . . . . . . . . . .

122

CENSUS USE ONLY — ADJ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

L

123

M CENSUS USE ONLY — REE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9
●

Schedule B1 – Balance Sheet – Assets

403 Month

Balance Sheet date as of

Day

Year

AMOUNT
(in thousands)
201

A 1. Cash and demand deposits in the U.S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
202

2. Time deposits in the U.S. — Include negotiable certificates of deposit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
210

B Other short-term financial investments — Include marketable and government securities, commercial paper, etc. . . . . . . . . . . . . .
213

3

C Trade accounts and trade notes receivable (less allowance for doubtful accounts). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
214

3

D Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
215

3

E All other current assets — Include prepaid expenses and income taxes receivable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
216
$
F 1. Property, plant, and equipment — Include construction in progress. . . . . . . . . . . . . . . . . . . . . . .
217

2. Land and mineral rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

218

3. Accumulated depreciation, depletion, and amortization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
219

4. Net property, plant, and equipment — Sum of 9 lines F-1 and F-2 less line F-3 . . . . . . . . . . . . . . . . . . . . . . . . . .
G All other noncurrent assets — Include long-term investments, intangibles, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H TOTAL ASSETS
Sum of 9 lines A-1 through E, F-4, and G (must equal 10 line I)

10
●

222
223

Schedule B2 – Balance Sheet – Liabilities and Stockholders’ Equity
301

A 1. Short-term loans (original maturity of one year or less) from banks — Include overdrafts . . . . . . . . . . . . . . . . . . . . . . . . .
304

2. Other short-term loans (original maturity of one year or less) — Include commercial paper.

. . . . . . . . . . . . . . . . . . . . . . .
306

B Trade accounts and trade notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
309

C Domestic income taxes accrued, prior and current years, net of payments — Include overpayments. . . . . . . . . . . . . . . . . . . . .
310

D Current portion of long-term debt — Classify noncurrent portion in 10 line F. . . . . . . . . . . . . . .
E All other current liabilities — Include accrued expenses and excise, sales, and payroll taxes.

3

{

1. Loans from banks . . . .
313

2. Other long-term loans . .
315

. . . . . . . . . . . . . . . . . . . . . . . .
316

F Long-term debt due in more than one year — Classify current portion in 10 line D.

. . . . . . . . . .

G All other noncurrent liabilities — Include deferred income taxes and minority stockholders’ interest.

{

1. Loans from banks

. . . .
319

2. Other long-term loans . .
320

. . . . . . . . . . . . . . . . . . . .
326

H 1. Capital stock and other capital (less treasury stock) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$

322

2. Retained earnings at end of quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

327

3. Stockholders’ equity — Sum of 10 lines H-1 and H-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
328

I

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY
Sum of 10 lines A-1 through G and H-3 (must equal 9 line H above)

CONSOLIDATION RULES: This is a domestic-only consolidation. Nonconsolidated subsidiaries must be reported using either
the equity or cost method of accounting. Fully consolidate the operations of every majority-owned domestic subsidiary (including majorityowned subsidiaries of these subsidiaries) that are taxable under the U.S. Internal Revenue Code. Consolidated subsidiaries should
include 1120S corporations.
EXCEPTION: Do not fully consolidate domestic subsidiaries that are primarily engaged in foreign operations, banking, finance,
or insurance (as defined in the North American Industry Classification System (NAICS) Sector 52, United States, 2007).
Do not fully consolidate foreign subsidiaries or foreign operations. Nonconsolidated subsidiaries must be reported using
the equity method or cost method of accounting.
Equity method of accounting – Report net equity earnings (losses) of all nonconsolidated domestic and foreign operations on 8
line F of the Income Statement. Report the investment on 9 line G on the Balance Sheet. For purposes of this report, domestic
operations refer to operations that are within the 50 United States and the District of Columbia. Commonwealths such as Puerto Rico
and territories such as the Virgin Islands are not considered domestic.
2

Attach a list and explain, on a separate sheet, the principal debits and credits reflected during the quarter.
Attach a brief explanation on a separate sheet if tax provision is not shown (e.g., "net operating loss," "1120S," etc.).

3

Progress payments and billings from U.S. Government and others should not be deducted from 10
9 lines C, D, and E; but included in 10 line E.

1

IMPORTANT: IN ALL CORRESPONDENCE WITH US, PLEASE REFER TO THE 10-DIGIT USERNAME LOCATED ON THE FRONT OF THIS FORM.
FORM QFR-201(MG) (4-27-2015)

Page 2

QFR-201(I)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

(3-30-2015)

U.S. CENSUS BUREAU

INSTRUCTIONS AND DEFINITIONS
INTRODUCTION – These instructions and definitions
will assist you in completing your Quarterly Financial
Report (QFR). Section 1 provides general information about
the QFR survey. Section 2 provides instructions and definitions
relating to the addressed side of the form. Section 3 provides
item specific instructions and definitions relating to the financial
side of the form. QFR information is also available at the
following Website: census.gov/econ/qfr
SECTION 1 – GENERAL INFORMATION
A. Purpose of the Survey – The purpose of this survey
is to provide comprehensive and timely information on
business financial conditions. Each corporation’s response
is an important component in the overall assessment of the
health of our Nation’s economy. The information you provide
will be used to prepare national measures of corporate
profits and to formulate fiscal and monetary policy.
B. Survey Scope – This survey collects income statement
and balance sheet data for domestic corporations that have a
plurality of sales activity in manufacturing industries.
C. Survey Period and Due Date – Report data for the
most recent 3-month period as indicated on the address side
of the form. Companies on a 13-period year should submit a
16-week report for the third quarter of their fiscal year and
12-week reports for the other quarters. The questionnaire is
due to be returned to the U.S. Census Bureau within 25 days
after the end of the period requested.
D. Estimates Are Acceptable – The data requested on
this form may not be available by the due date of the form or
may not correspond to your company’s accounting records. In
these instances, your carefully prepared estimates are an
acceptable substitute for actual data. If you need assistance in
completing the form or have specific questions regarding
specific items, or would like to correspond with our staff, enroll
in Secure Messaging center at the following Website:
econhelp.census.gov/qfr/contactus. You can also call
our staff at our toll-free number at
1 (800) 272–4250 or (301) 763–3359.
E. Filing Instructions
1. Internet Reporting – This option is our preferred
method of collecting data. Internet reporting is available for all
companies. Your username and password are located on the
form. Visit econhelp.census.gov/qfr to log on and report.
2. Facsimile – If you choose not to file by internet
reporting, fax the completed form toll-free to
1 (800) 447–4613.
3. Mail to – U.S. Census Bureau, 1201 East 10th Street,
Jeffersonville, IN 47132-0000.
PLEASE DO NOT MAIL IN YOUR SURVEY FORM – If
you submit electronically or by fax, DO NOT ALSO mail in a
form. This can create a duplicate form in our system.
Important Note – In all correspondence or additional
attachments, include your 10-digit Username located on the
front of the form.

File Copies – Copies retained in respondents’ files are
immune from legal process. It is recommended that a copy of
the completed form be retained for your company records.
F. Filing Extensions – If you cannot complete the
questionnaire by the due date, request an extension by phone
toll-free at 1 (800) 272–4250 or (301) 763–3359.
G. Legal Authority and Confidentiality of Data —
Response to this request is required by law (Title 13, United
States Code, Section 91). By Section 9 of the same law, your
report to the Census Bureau is confidential. It will be seen
only by sworn Census Bureau employees and used only for
statistical purposes. The law also provides that copies retained
in your files are immune from legal process.
H. Burden Hour Estimate – Public reporting burden for
this collection of information is estimated to average 1.2 hours
per response, including the time for reviewing instructions,
searching existing data sources, gathering and maintaining the
data needed, and completing and reviewing the collection of
information. Send comments regarding this burden estimate or
any other aspect of this collection of information, including
suggestions for reducing this burden to: ECON Survey
Comments 0607-0432, U.S. Census Bureau, 4600 Silver Hill
Road, Room EMD-8K122, Washington, DC 20233-1500. You
may e-Mail comments to
ECON.Survey.Comments@census.gov. Be sure to use ECON
Survey Comments 0607-0432 as the subject. Respondents
are not required to respond to any information collection
unless it displays a valid approval number from the Office of
Management and Budget. This 8-digit number appears in the
top right corner on the front of the report form.
SECTION 2 – INSTRUCTIONS FOR SELECT LINE
ITEMS ON ADDRESSED SIDE OF FORM
2 a. and b. Annual closing date and the Federal
Employer Identification Number (FEIN) – Provide the
current Annual closing date and the FEIN of the addressed,
reporting corporation.

If there are changes from the prior quarter for the Annual
closing date or the FEIN, attach a separate sheet noting the
circumstances of the change and the current status of the
former FEIN.
3 Corporation Status – Reporting companies operating
under bankruptcy protection are still required to file. The
reports need to be filed on a properly consolidated basis
including any subsidiary operating under bankruptcy
protection. (See Consolidation Rules in 5 below.) Please
note if any operations have been discontinued. If the company
is unable to comply with the reporting requirements because
the books of the ongoing operations are under the control of a
court appointed trustee, etc., please explain on a separate
sheet. (Include your 10-digit Username on all attached
information.)
4 Parent Corporation – Give the corporate name, FEIN,
and address of any parent domestic company (owns more
than 50 percent of voting securities). If there are multiple tiers
of ownership, give the highest U.S. corporation as the parent.
Note changes from previously reported parent companies
giving all tiers in the ownership chain. This will help us
determine the reporting level and eliminate duplication of
coverage.

INSTRUCTIONS AND DEFINITIONS – Continued
SECTION 2 – INSTRUCTIONS FOR SELECT LINE
ITEMS ON ADDRESSED SIDE OF FORM – Cont.
10
5 Consolidation Rules – Fully consolidate the operations
of every domestic corporation (including 1120S corporations)
that are taxable under the U.S. Internal Revenue Code and are
owned more than 50 percent by your company and its
majority-owned consolidated subsidiaries. For purposes of this
report, domestic operations refer to operations that are within
the 50 United States and the District of Columbia.
Commonwealths such as Puerto Rico and territories such as
the Virgin Islands are not considered domestic.

LINE C – All other operating costs and expenses.
Include all costs of goods sold (net of purchase discounts),
selling, general and administrative expenses, and
amortization of intangible assets. Include such expenses as
keyman life insurance, provision for bad debts (net of bad
debt recovery), goodwill, mining costs related to dry holes,
abandonment of producing properties, and provision for
impairment of producing properties.
LINE E – Interest expense. Include all interest expense.
Do not net interest income with interest expense. Report
interest income in 10
58 line F.

Nonconsolidated Domestic and Foreign Operations
are domestic corporations primarily engaged in foreign
operations (plants or workforces are located in foreign
countries); foreign entities (corporate or noncorporate); foreign
branch operations; foreign sales corporations; and,
subsidiaries created in foreign countries to manufacture and/or
sell primarily in foreign markets. These operations are to be
reported using the equity method or cost method of
accounting.

LINE F – Nonoperating income and expenses.
Include interest income, income (loss) of foreign branches
and equity in earnings (loss) of domestic and foreign
nonconsolidated subsidiaries, other equity income, dividends
from investments and nonconsolidated subsidiaries carried on
the "cost" basis of accounting, royalties, minority interest, and
other nonoperating income (expense) items not elsewhere
specified.

Do not consolidate domestic corporations primarily
engaged in banking, finance, or insurance (as defined in the
North American Industry Classification System (NAICS) Sector
52, United States, 2012).

LINE H – Provision for current and deferred
domestic income taxes. Report the provision for U.S.
Federal, state, and local income tax. Accrue current payable
5 line C and the deferred payable in 10
5 line G.
in 10

Equity method of accounting – Report equity earnings
(losses) of all nonconsolidated domestic and foreign
8 line F of the Income Statement. Report
operations on 5
9 line G of the Balance Sheet.
equity investment on 5
Cost method of accounting – Report dividends from all
58
nonconsolidated domestic and foreign operations on 10
59
line F on the Income Statement. Report the investment on 10
line G on the Balance Sheet.

LINE K – Cash dividends charged this quarter.
Include only cash dividends charged during the quarter.
Include 1120S cash distributions.
10
59

10
5 through 10
7 Subsidiaries – Any changes indicated in 10
6
7 should only reflect changes from the prior quarter.
or 10
However, in order to maintain continuity in the QFR estimates,
please also include any acquisitions or disposal of noncorporate
assets; i.e., branches, divisions, business segments, etc., that
have total assets greater than $50 million.

If you have questions regarding the Consolidation Rules,
please use the Secure Messaging Center to correspond with
our staff at the following Website:
econhelp.census.gov/qfr/contactus. You can also call
our staff at our toll-free number at 1 (800) 272–4250 or
(301) 763–3359.

10
58

SCHEDULE A – STATEMENT OF INCOME AND
RETAINED EARNINGS
LINE A – Sales, receipts, and operating revenues.
Report sales net of returns and allowances and excise and sales
taxes. Include all sales for the quarter derived from normal
operations. Unlike General Accepted Accounting Principles
(GAAP), include sales from discontinued operations through the
date of disposal. Commission sales should be reported on a
gross basis including the commissions received.

QFR-201(I) (3-30-2015)

LINE A-1 – Cash and demand deposits in the U.S.
Include cash on hand (petty cash), negotiable money orders,
and demand deposits (checking accounts) located in banks
within the United States. Report checking account overdrafts
5 line A-1.
in 10
LINE A-2 – Time deposits in the U.S. Include all
negotiable certificates of deposit, savings accounts, and other
interest bearing cash deposits
LINE B – Other short-term financial investments.
Include short-term marketable and government securities,
commercial paper, and deposits outside the U.S.

SECTION 3 – INSTRUCTIONS BY LINE ITEM

LINE B – Depreciation, depletion, and
amortization of property, plant, and equipment.
Include the expense for the current quarter on tangible fixed
assets only. Do not include amortization of intangibles or
items such as bargain on acquisition or goodwill. These
58 line C.
items should be included in 10

SCHEDULE B1 – BALANCE SHEET ASSETS

LINE C – Trade accounts and trade notes
receivable. Include trade receivables from commercial
customers and governments, less allowances for doubtful
accounts. Also include inter-company trade receivables from
majority-owned subsidiaries that are not consolidated in this
report in accordance with the consolidation instructions.
Unlike conventional accounting, do not deduct progress
5 line E.
payments and billings. These should be included in 10
LINE D – Inventories. Report book value of all
inventories. Include all raw materials, supplies, finished
goods, and work-in-process inventories on the premises, in
transit, in storage, or consigned to others at the end of the
accounting period. Inventories may be reported on
whatever valuation method is used by the company as long
as it is reported on a consistent basis each quarter.
Exclude land, buildings, and other real estate and
securities held for resale; these items should be reported in
10
59 line E. Unlike GAAP, do not deduct progress payments
5 line E.
and billings. These should be included in 10

Page 2

INSTRUCTIONS AND DEFINITIONS – Continued
LINE E – All other current assets. Include prepaid
expenses, income tax refunds receivable, short-term
deposits, and assets held for resale, which are no
longer being used in the operations.

If payments exceed accruals, report it as a negative (debit)
balance, unless the corporation has applied for a refund.
59 line E. Report
Report income tax refunds due in 10
5 line G.
deferred income taxes in 10

LINE F-1 – Property, plant, and equipment.
Report the gross value (acquisition or original cost or
other basis) of all depreciable and amortizable fixed
assets. Include all improvements and new construction
in progress, but not yet completed; fixed assets owned
by the company and its consolidated subsidiaries that
are leased or rented to others; and capital leases and
capitalized exploration and development costs of mineral
properties.

LINE D-1 – Current portion of long-term debt from
banks. Include the current portion of long-term debt due
to commercial banks only. Report the long-term portion of
5 line F-1.
bank debt in 10

LINE F-2 – Land and mineral rights. Report the
gross value (acquisition or original cost or other basis) of
all land, except land held for resale. Include timber and
mineral rights, except capitalized exploration and
development costs of mineral properties.

LINE D-1 – Current portion of other long-term
debt. Include the current portion of all other long-term
debt, such as loans payable to shareholders,
inter-company loans payable to nonconsolidated entities,
bonds and debentures, and loans from finance or
insurance companies. Do not include any long-term portion
or the current portion of capital leases. Report the
5 line F-2 and
long-term portion of other long-term debt in 10
5 line E.
the current portion of capital leases in 10

LINE F-3 – Accumulated depreciation,
depletion, and amortization. Report the total
accumulated depreciation, depletion, and amortization
59 line F-1. Do not
for the fixed assets included in 10
include amortization of intangible assets. Report
59 line G.
intangible assets net of amortization in 10

LINE E – All other current liabilities. Report excise
and sales taxes, withholding taxes, other accrued
expenses, and the current portion of capital leases. This
line item should include all current liabilities other than
debt, corporate income taxes, and trade accounts and
trade notes payable.
LINE F-1 – Long-term bank debt due in more than
one year. Include the long-term portion of debt from
5
commercial banks only. Report the current portion in 10
line D-1.

LINE G – All Other noncurrent assets. Include
investments in nonconsolidated entities, other long-term
investments including noncurrent marketable securities,
patents, copyrights, goodwill, deferred charges, cash
surrender value of life insurance, and long-term
receivables.

LINE F-2 – Other long-term debt due in more than
one year. Include the long-term portion of all other
long-term debt, such as loans payable to shareholders,
inter-company loans payable to nonconsolidated entities,
bonds and debentures, and loans from finance or
insurance companies. Do not include any current portion,
or the long-term portion of capital leases. Report the
5 line D-2 and the
current portion of long-term debt in 10
5 line G.
long-term portion of capital leases in 10

59 lines
LINE H – Total Assets. Report the sum of 10
59 line H must be equal to 10
5
A-1 through E, F-4 and G. 10
line I, Total Liabilities and Stockholders’ Equity.

10
5 SCHEDULE B2 – LIABILITIES AND
STOCKHOLDERS’ EQUITY

LINE A-1 – Short-term loans from banks. Report all
short-term borrowing (including overdrafts) from commercial
banks. Do not include the current portion of long-term bank
5 line D-2.
debt. This should be included in 10

LINE G – All other noncurrent liabilities. Include
deferred taxes, other deferred credits, minority
stockholders’ interest, and the long-term portion of capital
5 line G, all outstanding issues of
leases. Also include in 10
redeemable preferred stock.
LINE H-1 – Capital stock and other capital. Include
all classes of capital stock and paid-in-capital, except
redeemable preferred stock, less the total cost of the
company’s stock that has been repurchased and held in the
5 line G.
treasury. Report redeemable preferred stock in 10

LINE A-2 – Other short-term loans. Report all other
short-term debt, including commercial paper. Do not
include the current portion of other long-term debt. This
should be included in 10 line D-1.
LINE B – Trade accounts and trade notes
payable. Report balances outstanding of all invoices and
notes payable for the purchase of goods and services. Do
not include payables for taxes or other accrued expenses.
5 line C and other taxes,
Report income tax payables in 10
5 line E.
liabilities, and accrued expenses in 10

LINE H-2 – Retained earnings at end of quarter.
Report the corporation’s accumulated net income after tax
including cumulative foreign currency translation
adjustments, less distributions to stockholders and transfers
5 line H-1.
to the paid-in-capital accounts reported in 10

LINE C – Domestic income taxes accrued, prior
and current years. Include the current balance of U.S.
Federal, state, and local corporate income tax or franchise
tax owed, net of payments of estimated taxes.

LINE I – Total Liabilities and Stockholders’
5 lines A-1 through G and
Equity. Report the sum of 10
59 line H, Total Assets.
H-3. Line I must be equal to 10

QFR-201(I) (3-30-2015)

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