BE-13C Report for Acquisition of a U.S. Business Enterprise Tha

FORM

BE-13C

(REV. 11/2014)

OMB No. 0608-0035: Approval Expires 10/31/2017

If you received a letter from BEA with a Lead_ID, please enter it here.

MANDATORY — CONFIDENTIAL*

05 3

SURVEY OF NEW FOREIGN DIRECT INVESTMENT IN THE UNITED STATES
FORM BE-13C
(Report for Acquisition of a U.S. Business Enterprise That is Merged With an Existing U.S. Affiliate)
Name and mailing address of U.S. Business Enterprise

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

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

Deliver reports to:

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

Fax reports to:

(202) 606–5631

Assistance:

E-mail: be13@bea.gov
Telephone: (202) 606-5613
Copies of form: www.bea.gov/fdi

010

011

Company Name

1

In Care Of
1

012

013

014

015

Attention

1

Street 1

1

Street 2

1

City

1

State

2

Zip

3

Country
4

2

3

Due date: No later than 45 days after the completion of the acquisition.
Who must report: A BE-13C report must be filed by an existing U.S. affiliate of a foreign parent when it acquires a U.S. business enterprise or
segment that it then merges into its operations and the total cost to acquire the business enterprise is greater than $3 million.
INCLUDE:
• Acquisition of a U.S. business enterprise or segment made directly by a foreign parent and then merged into an existing U.S.

affiliate of that foreign parent.

EXCLUDE:
• Acquisition of voting interest in an existing U.S. affiliate in which a foreign entity already has a 10 percent voting interest. Report

on form BE-13 Claim for Exemption.
Alternate forms:
Report on Form BE-13A if a foreign entity acquires a voting interest (directly, or indirectly through an existing U.S. affiliate) in an existing U.S.
business enterprise, segment, or operating unit and (1) the total cost of the acquisition is greater than $3 million, (2) the U.S. business enterprise
will operate as a separate legal entity, and (3) by this acquisition, at least 10 percent of the voting interest in the acquired entity is now held (directly
or indirectly) by the foreign entity.
Report on Form BE-13B if a foreign entity, or an existing U.S. affiliate of a foreign entity, establishes a new legal entity in the United States and (1)
the projected total cost to establish the new legal entity is greater than $3 million, and (2) the foreign entity owns 10 percent or more of the new
business enterprise’s voting interest (directly or indirectly).
Report on Form BE-13D if an existing U.S. affiliate of a foreign parent expands its operations to include a new facility where business is conducted
and the projected total cost of the expansion is greater than $3 million.
Report on Form BE-13E if the U.S. business enterprise previously filed a BE-13B or BE-13D indicating that the established or expanded entity is
still under construction. This form will collect updated cost information and will be collected annually until construction is complete.
Report on Form BE-13 Claim for Exemption if the U.S. business enterprise (1) was contacted by BEA but does not meet the requirements for filing
forms BE-13A, BE-13B, BE-13C, or BE-13D; or (2) whether or not contacted by BEA, met all requirements for filing on forms BE-13A, BE-13B,
BE-13C, or BE-13D except the $3 million reporting threshold.

*See page 8 for penalties and confidentiality statements.

BE-13C – Instructions and Contact Information
$

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

Bil.

Mil.

Thous.

Dols.

1

335

000

1

Percentages: Report ownership percentages to a tenth of one percent. EXAMPLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9 ___
8
___ ___

7 %
___

Estimates: If actual amounts are not available, supply estimates and specify in the notes section.
Definitions: Selected items are defined on page 9.
Retention of copies: Retain a copy of each BE-13 report for three years beyond the report’s original due date.

Notes

CONTACT INFORMATION
Provide information of person to consult about this report:
020 Name
1
021 Street 1
1

Telephone Number

022 Street 2
1

Fax Number

023 City
1

2

2

State
2

Zip
3

—)

— — — - — — — —

(—

—

(—

— —) — — — - — — — —

Extension
3

E-mail Address
4

NOTE: BEA uses a Secure Messaging System to correspond with you via encrypted message to discuss questions relating to this form. We may use
your e-mail address for survey-related announcements and to inform you about secure messages. When communicating with BEA by e-mail, please do
not include any confidential business or personal information.

CERTIFICATION
The undersigned official certifies that this report has been prepared in accordance with the applicable instructions, is complete, and is substantially
accurate including estimates that may have been provided.
024 Signature of Authorized Official

025 Name
1

Page 2

Date

Title
2

Telephone Number
1

—

(—

— —) — — — - — — — —

Fax Number
3

—)

— — — - — — — —

(—

Extension
2

FORM BE-13C (REV. 10/2014)

BE-13C – Acquisition Information
EXAMPLE 1.

Consolidated reporting by a merged entity (see EXAMPLE 1): A merged U.S.
business enterprise (A) must file Form BE-13C on a fully consolidated domestic U.S.
basis, including in the consolidation all U.S. business enterprises (B) in which it directly or
indirectly owns more than 50 percent of the outstanding voting interest.

Consolidating the Merged Entity
Merged U.S. Business
Enterprise (A)

Exclude from the full consolidation all minority-owned U.S. business enterprises (C)
and all foreign business enterprises owned by this U.S. business enterprise; however,
include them on an equity basis.

>50%
U.S. Business
Enterprise (B)

• Minority-owned U.S. business enterprises must file a Form BE-13 Claim for
Exemption if the minority-owned U.S. business has not previously filed a BE13, BE-605, BE-12, or BE-15.
Hereinafter the consolidated U.S. businesses that were acquired by the existing U.S. affiliate are
considered to be the ‘merged entity’.

≤50%

U.S. Business
Enterprise (C)

ACQUISITION INFORMATION
Foreign parent is the FIRST entity outside the United States, proceeding up a chain of ownership, that has a 10 percent or more voting interest in
the merged entity.
Voting interest is the percent of ownership in the voting securities of an incorporated business enterprise, or an equivalent interest in an
unincorporated business enterprise, including a branch or partnership.
Month

Day

Year

1

__ __ / __ __ / __ __ __ __

1 What date was the merged entity acquired?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101

2 What was the total cost to all foreign parents’ affiliated foreign groups (see page 6 EXAMPLE 6) and
their U.S. affiliates for the acquisition that occurred on the date reported in 1 ? Include the cost of
voting and non-voting equity interests. Exclude the cost to any U.S. entity that is not affiliated with any of
the foreign parents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$

Bil.

Mil.

Thous.

1

Dols.

000

102

3 What is the name of the merged entity?
105

Name

1
EIN
4 What is the employer identification number (EIN) of the merged entity used to file
income and payroll taxes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1
109

___ ___ – ___ ___ ___ ___ ___ ___ ___

5 Are there any U.S. business enterprises owned by the merged U.S. business enterprise?

120 1
1
Yes

1

No — SKIP to 7
2

6 What are the names, employer identification numbers, and percent of voting interest, to a tenth of one percent, of each of the U.S.
business enterprises owned by the merged U.S. business enterprise? Include all U.S. business enterprises (B) and (C) in EXAMPLE 1.
Name of Each U.S. Business Enterprise

Employer Identification Number

121 1

2

122 1

2

123 1

2

124 1

2

125 1

2

___ ___
___ ___
___ ___
___ ___
___ ___

–
–
–
–
–

___ ___ ___ ___ ___ ___ ___
___ ___ ___ ___ ___ ___ ___
___ ___ ___ ___ ___ ___ ___
___ ___ ___ ___ ___ ___ ___
___ ___ ___ ___ ___ ___ ___

Percent of Voting Interest
3
3
3
3
3

___ ___ ___ . ___ %
___ ___ ___ . ___ %
___ ___ ___ . ___ %
___ ___ ___ . ___ %
___ ___ ___ . ___ %

List additional entries on a separate page, if necessary.
Number of Foreign Parents
7

1

How many foreign parents does the merged entity have? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180

FORM BE-13C (REV. 10/2014)

Page 3

0 and Its Ultimate Beneficial Owner
BE-13C – Identifying Foreign Parent Number ■■ of ■■

NOTE: If there is more than one foreign parent (direct and/or indirect) complete 8 through 27 for each additional foreign parent on separate
pages. Additional copies of these pages may be downloaded from www.bea.gov/fdi.

IDENTIFYING THE FOREIGN PARENT

8 What is the name of this foreign parent holding a direct or indirect voting interest in the merged entity?
If the foreign parent is an individual, write “individual” instead of the individual’s name.
201

Name

1

9 What is the country of incorporation of this foreign parent?
,IWKHIRUHLJQSDUHQWis an individual or government, provide the country of residence.

Country of Foreign Parent

BEA USE ONLY

1

-Country-

202

10 What is the industry code of this foreign parent? Select the category below ZKLFK best describes the PRIMARY activity of the SINGLE

named as the foreign parent. DO NOT base the code on the worldwide sales of all consolidated subsidiaries of the foreign parent.
203

1

-Industry Code-

IDENTIFYING THE ULTIMATE BENEFICIAL OWNER (UBO)
11 Is this foreign parent also the ultimate beneficial owner (UBO)? (See EXAMPLES 2 and 3)

• The UBO is the entity, proceeding up the ownership chain, which is not more than 50 percent owned or controlled by another entity.
• If the foreign parent is owned or controlled more than 50 percent by another entity, then the foreign parent is NOT the UBO.
210

1 1
Yes — SKIP to 14

1 2
No

EXAMPLE 2.
Foreign Parent is UBO
Company X

EXAMPLE 3.
Foreign Parent is Not UBO
Company X (UBO)

≤50% voting interest
Foreign Parent = UBO

Foreign

> 50% voting interest
Foreign Parent

United States
Existing U.S. Affiliate
+
Merged Entity

Foreign
United States

Existing U.S. Affiliate
+
Merged Entity

12 What is the name of the ultimate beneficial owner?
If the UBO is an individual, write “individual” instead of the individual’s name.
211

Name
1

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

Country of UBO

-Country-

BEA USE ONLY

1
212

14 What is the industry code of the ultimate beneficial owner? 6HOHFWWKHFDWHJRU\EHORZZKLFKEHVWUHIOHFWV WKHFRQVROLGDWHGZRUOGZLGHVDOHV
RIWKHUBO, including all majority-owned subsidiaries.
213 1 -Industry CodePage 4

FORM BE-13C (REV. 10/2014)

BE-13C – Identifying the Existing U.S. Affiliate for Foreign Parent Number ■■ of ■0■
IDENTIFYING THE EXISTING U.S. AFFILIATE
15 What are the name and address of the existing U.S. affiliate that acquired the entity that was merged?
221 Name
1

222 Street 1
1

Street 2

223 City
1

State

2

Zip

2

3

16 Is the existing U.S. affiliate, named in 15 , DIRECTLY owned by this foreign parent? (See EXAMPLE 4)

225

1
1

1
2

Yes — SKIP to 18
No

17 What are the name and address of the U.S. affiliate that is DIRECTLY owned by this foreign parent?
226

Name

227

Street 1

228

City

1

Street 2

1

2

State

1

2

Zip

2

3

Percent of
Voting Interest
18 What percent of voting interest, to a tenth of one percent, does this foreign parent have in the DIRECTLY owned
U.S. affiliate? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230

1

.

%

Please provide an organizational chart if there are any U.S. businesses in the ownership chain between an existing U.S. affiliate and its
corresponding directly-owned U.S. affiliate.

EXAMPLE 4.

EXAMPLE 5.

Foreign Parent Directly Owns
Existing U.S. Affiliate

Foreign Parent Indirectly Owns Existing U.S.
Affiliate Through Another U.S. Affiliate

Foreign Parent

Existing U.S. Affiliate
+
Merged Entity

Foreign Parent
Foreign

Foreign

United States

United States
Directly Owned
U.S. Affiliate

Existing U.S. Affiliate
+
Merged Entity

FORM BE-13C (REV. 10/2014)

Page 5

0
BE-13C – Prior Ownership and Transaction Information for Foreign Parent Number ■■ of ■■

PRIOR OWNERSHIP
19 Did this foreign parent or its existing U.S. affiliates hold a direct voting interest in the merged entity immediately prior to the
acquisition date reported in 1 ?
300

1 1
Yes
1

2
No — SKIP to 23

Percent of
Voting Interest

20 What was the percent of direct voting interest, to a tenth of one percent, that this foreign parent or its existing U.S.
affiliates held in the merged entity prior to the acquisition date reported in 1 ? . . . . . . . . . . . . . . . . . . . . . . . . . . . 301

1

.

Month Day

%

Year

1

21 What was the date that the voting interest reported in 20 was acquired? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

302

22 What was the value of the investment this foreign parent or its existing U.S. affiliates had in the merged
entity prior to the acquisition date reported in 1 ? Exclude the cost of the acquisition that took
place on the date reported in 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303

$

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

Mil.

Thous.

1

Dols.

000

TRANSACTION INFORMATION

23 What was the total cost to this foreign parent’s affiliated foreign group (see EXAMPLE 6) and its
U.S. affiliates for the acquisition that occurred on the date reported in 1 ? Include the cost of voting

and non-voting equity interests. Equals sum of 24 and 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$

Bil.

Mil.

Thous.

1

000

320

24 What portion of the cost reported in 23 was provided by existing U.S. affiliates of the foreign
parent? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321

1

25 What portion of the cost reported in 23 was provided by the affiliated foreign group?
Include funds they borrowed in the United States and abroad. Equals sum of 26 and 27
..............

1

000
000

371
1

000

26 What portion of 25 was in the form of equity?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 372
1

27 What portion of 25 was in the form of debt? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dols.

000

373

EXAMPLE 6. Affiliated Foreign Group
Foreign companies X, Y,
and Z and the foreign parent
comprise the affiliated foreign
group in this example

Foreign Company X
>50 %

>50 %

Foreign Parent

Foreign Company Y

>50 %
Foreign Company Z

Foreign
United States

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 %
Existing U.S. Affiliate
+
Merged Entity

NOTE: If there is more than one foreign parent (direct and/or indirect) complete 8 through 27 for each additional foreign parent on separate
pages. Additional copies of these pages may be downloaded from www.bea.gov/fdi.
Page 6

FORM BE-13C (REV. 10/2014)

BE-13C – Financial and Operating Information
FINANCIAL AND OPERATING INFORMATION
Report financial and operating information on the merged entity for the most recently completed fiscal year.
If this information is not available, estimates are acceptable but must be indicated in the notes section on page 2.
Do not include amounts that relate to the existing U.S. affiliate.

Month Day

28 What is the ending date for the most recently completed fiscal year that ended on, or before, the
acquisition date reported in 1 ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400
$

AS OF THE DATE REPORTED IN 28 :

Year

1

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

Mil.

Thous.

Dols.

1

000

29 What were the total assets of the merged entity?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 401
1

000

30 What were the total liabilities of the merged entity?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 402
1

000

31 What were the total annual sales, or gross operating revenues, of the merged entity?. . . . . . . . . . . . . 403
32 What was the annual net income (loss) of the merged entity after provision for
U.S. federal, state, and local income taxes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 404

1

000
Number of Employees
1

33 What was the total number of employees of the merged entity? Include all full-time and part-time
employees on the payroll. Exclude contract workers and other workers not carried on the payroll.. . . . . . . . . . . . . . . . . . . . . . 405

34 What are the major activities of the merged entity? Check all that apply.
420

1

1

Producer of goods
2
2

Seller of goods it does not produce
3
3

Producer or distributor of information
4
4

Provider of services
5
5

Real estate
6
7
6
Other—Specify:

35 What are the major products and/or services involved in the activities identified in 34 ?
If a product, also state what is done to it, i.e., whether it is mined, manufactured, sold at wholesale, transported, packaged, etc.
421 1

36 In what state is the merged entity located? If the merged entity operates in more than one state, then select
the state where the largest number of employees are based. If there are no employees, then select the
state of incorporation.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

— Select State —
422

37 What is the merged entity’s four-digit industry classification? 6HOHFWWKHFDWHJRU\EHORZZKLFKEHVWGHVFULEHVWKHLQGXVWU\FODVVLILFDWLRQ
EDVHGRQVDOHVRUJURVVRSHUDWLQJUHYHQXHV(See OLVWRQpage  or go to www.bea.gov/NAICS2012 )
423 1
— Select Industry Classification —

38 Does the merged entity conduct research and development activities?

424
1
1
Yes

1
2
No

RETURN TO COVER PAGE FOR FILING INSTRUCTIONS
FORM BE-13C (REV. 10/2014)

Page 7

SURVEY INFORMATION
Purpose: This survey collects data on the acquisition or establishment of U.S. business enterprises by foreign investors and the expansion of existing
U.S. affiliates of foreign companies to establish a new production facility. The data collected on the survey are used to measure the amount of new foreign
direct investment in the United States, assess the impact on the U.S. economy, and based on this assessment, make informed policy decisions regarding
foreign direct investment in the United States.
Authority: This survey is being conducted under the International Investment and Trade in Services Survey Act (P.L. 94-472, 90 Stat. 2059, 22 U.S.C.
3101-3108, as amended) hereinafter “the Act”, and the filing of reports is MANDATORY pursuant to Section 5(b)(2) of the Act (22 U.S.C. 3104). The
implementing regulations are contained in Title 15, CFR, Part 801.
Penalties: Whoever fails to report may be subject to a civil penalty of not less than $2,500, and not more than $32,500, and to injunctive relief
commanding such person to comply, or both. Whoever willfully fails to report shall be fined not more than $10,000 and, if an individual, may be
imprisoned for not more than one year, or both. Any officer, director, employee, or agent of any corporation who knowingly participates in such violation,
upon conviction, may be punished by a like fine, imprisonment, or both. (22 U.S.C. 3105.) Civil penalties are subject to inflationary adjustments. Those
adjustments are found in 15 CFR 6.4.
Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be subject to a penalty for failure to comply with,
a collection of information subject to the requirements of the Paperwork Reduction Act, unless that collection of information displays a currently valid
OMB Control Number.
Respondent burden: Public reporting burden for this %(&IRUP is estimated to average  hours per response, including time for UHYLHZLQJ
instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of LQIRUPDWLRQ
Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing EXUGHQWR
Director, Bureau of Economic Analysis (BE-1), U.S. Department of Commerce, Washington, DC 20230; and to the Office of Management and %XGJHW
Paperwork Reduction Project 0608-0035, Washington, DC 20503.
Confidentiality: The Act provides that your report to this Bureau is CONFIDENTIAL and may be used only for analytical or statistical purposes.
Without your prior written permission, the information filed in your report CANNOT be presented in a manner that allows it to be individually identified.
Your report CANNOT be used for purposes of taxation, investigation, or regulation. Copies retained in your files are immune from legal process.

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,
available at www.bea.gov/naics2012. See the Summary of Industry Classifications on page 10 of this form.
17 Information (ISI codes 5111–5191)
01 Government and government-owned or
-sponsored enterprise, or quasi-government
18 Professional, scientific, and technical services
organization or agency
(ISI codes 5411–5419)
02 Pension fund — Government run
19 Other services (ISI codes 1150, 2132, 2133, 5321,
03 Pension fund — Privately run
5329, and 5611–8130)
04 Estate, trust, or nonprofit organization
05 Individual

Manufacturing, including fabricating,
assembling, and processing of goods:
20 Food (ISI codes 3111–3119)

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

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

06 Insurance (ISI codes 5242, 5243, 5249)

22 Pharmaceuticals and medicine (ISI code 3254)

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

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

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

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

16 Real estate (ISI code 5310)
Page 8

FORM BE-13C (REV. 10/2014)

DEFINITIONS
Affiliate means a business enterprise located in one country that is
directly or indirectly owned or controlled by an entity of another country
to the extent of 10 percent or more of its voting stock for an incorporated
business or an equivalent interest for an unincorporated business,
including a branch.

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

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

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

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

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

Foreign when used in a geographic sense, means that which
is situated outside the United States or which belongs to or is
characteristic of a country other than the United States.

FORM BE-13C (REV. 10/2014)

Page 9

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

Page 10

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

Wholesale Trade, Durable Goods
4231 Motor vehicles and motor vehicle
parts and supplies
4232 Furniture and home furnishing
4233 Lumber and other construction materials
4234 Professional and commercial
equipment and supplies
4235 Metal and mineral (except petroleum)
4236 Electrical and electronic goods
4237 Hardware, and plumbing and heating
equipment and supplies
4238 Machinery, equipment, and supplies
4239 Miscellaneous durable goods
Wholesale Trade, Nondurable Goods
4241 Paper and paper product
4242 Drugs and druggists’ sundries
4243 Apparel, piece goods, and notions
4244 Grocery and related product
4245 Farm product raw material
4246 Chemical and allied products
4247 Petroleum and petroleum products
4248 Beer, wine, and distilled alcoholic beverage
4249 Miscellaneous nondurable goods
Wholesale Trade, Electronic Markets
and Agents and Brokers
4251 Wholesale electronic markets and
agents and brokers
Retail Trade
4410 Motor vehicle and parts dealers
4420 Furniture and home furnishings
4431 Electronics and appliance
4440 Building material and garden
equipment and supplies dealers
4450 Food and beverage
4461 Health and personal care
4471 Gasoline stations
4480 Clothing and clothing accessories
4510 Sporting goods, hobby, book, and music
4520 General merchandise
4530 Miscellaneous store retailers
4540 Nonstore retailers
Transportation and Warehousing
4810 Air transportation
4821 Rail transportation
4833 Petroleum tanker operations
4839 Other water transportation
4840 Truck transportation
4850 Transit and ground passenger
transportation
4863 Pipeline transportation of crude oil, refined
petroleum products, and natural gas
4868 Other pipeline transportation
4870 Scenic and sightseeing transportation
4880 Support activities for transportation
4920 Couriers and messengers
4932 Petroleum storage for hire
4939 Other warehousing and storage
Information
5111 Newspaper, periodical, book, and
directory publishers
5112 Software publishers
5121 Motion picture and video industries
5122 Sound recording industries
5151 Radio and television broadcasting

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

Finance and Insurance
5221 Depository credit intermediation (Banking)
5223 Activities related to credit intermediation
5224 Nondepository credit intermediation
5229 Nondepository branches and agencies
5231 Securities and commodity contracts
intermediation and brokerage
5238 Other financial investment activities and
exchanges
5242 Agencies, brokerages, and other
insurance related activities
5243 Insurance carriers, except life insurance
carriers
5249 Life insurance carriers
5252 Funds, trusts, and other financial vehicles
Real Estate and Rental and Leasing
5310 Real estate
5321 Automotive equipment rental and leasing
5329 Other rental and leasing services
5331 Lessors of nonfinancial intangible assets,
except copyrighted works
Professional, Scientific, and Technical
Services
5411 Legal services
5412 Accounting, tax preparation, bookkeeping,
and payroll services
5413 Architectural, engineering, and related
services
5414 Specialized design services
5415 Computer systems design and related
services
5416 Management, scientific, and technical
consulting services
5417 Scientific research and development
services
5418 Advertising, public relations, and related
services
5419 Other professional, scientific, and
technical services
Management of Companies and Enterprises
5512 Holding companies, except bank holding
companies
5513 Corporate, subsidiary, and regional
management offices
Administrative and Support and Waste
Management and Remediation Services
5611 Office administrative services
5612 Facilities support services
5613 Employment services
5614 Business support services
5615 Travel arrangement and reservation
services
5616 Investigation and security services
5617 Services to buildings and dwellings
5619 Other support services
5620 Waste management and remediation
services
Educational Services
6110 Educational services
Health Care and Social Assistance
6210 Ambulatory health care services
6220 Hospitals
6230 Nursing and residential care facilities
6240 Social assistance
Arts, Entertainment, and Recreation
7110 Performing arts, spectator sports, and
related industries
7121 Museums, historical sites, and similar
institutions
7130 Amusement, gambling, and recreation
industries
Accommodation and Food Services
7210 Accommodation
7220 Food services and drinking places
Other Services
8110 Repair and maintenance
8120 Personal and laundry services
8130 Religious, grantmaking, civic, professional,
and similar organizations
Public Administration
9200 Public administration
FORM BE-13C (REV. 10/2014)