Benchmark Survey of U.S. Direct Investment Abroad--2019

BE-10 Instructions

OMB NO. 0608-0049: APPROVAL EXPIRES 11/30/2017

U.S. DEPARTMENT OF COMMERCE

(REV. 12/2014)

BUREAU OF ECONOMIC ANALYSIS

2014 BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD
INSTRUCTIONS
The Benchmark Survey of U.S. Direct Investment Abroad is
conducted to secure current economic data on the operations of U.S.
parent companies and their foreign affiliates.
Electronic filing option (eFile) – Forms that can be
transmitted to BEA electronically will be available on the BEA Web
site: www.bea.gov/efile. If you eFile, please do not submit paper
reports.

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For definitions of terms, see Section II of these instructions.

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A. Who must report – A BE-10 report is required of any U.S.
person that had a foreign affiliate – that is, that had direct
or indirect ownership or control of at least 10 percent of the
voting stock of an incorporated foreign business enterprise, or
an equivalent interest in an unincorporated foreign business
enterprise – at any time during the U.S. person’s 2014 fiscal year.

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I. REPORTING REQUIREMENTS

Authority – This survey is being conducted pursuant to 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 publication in the Federal Register of the final rule
implementing this survey is considered legal notice to U.S.
business enterprises of their obligation to report. Therefore,
a response is required from persons subject to the reporting
requirements of the BE-10 survey, whether or not they are
contacted by BEA. Also, a person, or their agent, contacted by
BEA concerning their being subject to reporting, either by sending
them a report form or by written inquiry, must respond in writing
pursuant to section 801.8 of 15 CFR, Chapter VIII. This may be
accomplished by: (1) certifying in writing, by the due date of the
survey, to the fact that the person had no direct investment within
the purview of the reporting requirements of the BE-10 survey; (2)
completing and returning the “BE-10 Claim for Not Filing” by the
due date of the survey; or (3) filing the properly completed BE-10
report by May 29, 2015, or June 30, 2015, as required.

Penalties – Whoever fails to report shall be subject to a civil
penalty of not less than $2,500, and not more than $25,000, 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 violations, upon conviction, may
be punished by a like fine, imprisonment or both (22 U.S.C. 3105).
These civil penalties are subject to inflationary adjustments. Those
adjustments are found in 15 C.F.R. 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. The
control number for this survey, 0608-0049, appears at the top of
each form.
Forms comprising a BE-10 report are:
1. Form BE-10A – Report for U.S. Reporter;
2. Form BE-10B – Report for majority-owned foreign affiliates of
U.S. parents with assets, sales, or net income greater than $80
million (positive or negative);
3. Form BE-10C – Report for majority-owned foreign affiliates
of U.S. parents with assets, sales, or net income greater than
$25 million (positive or negative) but no one of these items
was greater than $80 million (positive or negative); for minorityowned foreign affiliates of U.S. parents with assets, sales, or
net income greater than $25 million (positive or negative); and
for foreign affiliates for which no one of the items: assets, sales,
and net income was greater than $25 million (positive or negative) and is a foreign affiliate parent of another foreign affiliate
being filed on Form BE-10B or BE-10C;
4. Form BE-10D – Report for foreign affiliates for which no one
of the items: assets, sales, and net income was greater than $25
million (positive or negative), and is not a foreign affiliate parent
of another foreign affiliate being filed on Form BE-10B or BE10C. See I.B.2.b.(3).

If the U.S. person had no foreign affiliates during its 2014 fiscal
year, it must file a “BE-10 Claim for Not Filing”; no other forms
in the survey are required. If the U.S. person had any foreign
affiliates during its 2014 fiscal year, a BE-10 report is required
and the U.S. person is a U.S. Reporter in this survey. To determine
which forms must be filed, U.S. Reporters should see I.B.

B. Forms for U.S. Reporter and foreign affiliates
1. Form BE-10A – Report for U.S. Reporter
a. Basic requirements – If the U.S. Reporter is a
corporation, Form BE-10A must cover the fully
consolidated U.S. domestic business enterprise (banking
and nonbanking). See I.B.1.b for the definition of “fully
consolidated U.S. domestic business enterprise.”
The U.S. Reporter must file a complete Form BE-10A
if any one of the following three items of the fully
consolidated U.S. domestic business enterprise was
greater than $300 million (positive or negative) at any time
during the Reporter’s 2014 fiscal year:
(1) total assets,
(2) sales or gross operating revenues excluding sales
taxes, or
(3) net income after provision for U.S. income taxes.
The U.S. Reporter must complete only items 1 through
42 and items 97 through 114 of Form BE-10A if no one
of the three items listed above for the fully consolidated
U.S. domestic business enterprise was greater than
$300 million (positive or negative) at any time during the
Reporter’s 2014 fiscal year.
The U.S. Reporter, whether filing a complete or partial
BE-10A, must also complete a Form BE-10B, BE-10C, or
BE-10D, as appropriate, for each foreign affiliate. See
I.B.2.
b. Definition of “fully consolidated U.S. domestic
business enterprise” – The fully consolidated U.S.
domestic business enterprise is defined as: 1) the U.S.
business enterprise whose voting securities are not owned
more than 50 percent by another U.S. business enterprise,
and 2) proceeding down each ownership chain from that
U.S. business enterprise, any U.S. business enterprise
(including Foreign Sales Corporations located in the United
States) whose voting securities are more than 50 percent
owned by the U.S. business enterprise above it. This
consolidation excludes foreign branches and all
other foreign affiliates.
Conditions may exist that cause a U.S. parent company
to exclude a domestic subsidiary from its consolidation.
If a U.S. Reporter cannot consolidate all of its domestic
subsidiaries in its Form BE-10A, it must request and
be granted written permission from BEA to file on an
unconsolidated basis prior to filing the report. The U.S.
parent is responsible for ensuring that the required Form
BE-10A and related Forms BE-10B, BE-10C, and BE-10D,
for itself and any unconsolidated domestic subsidiaries are
filed with BEA. The filing deadline for an unconsolidated
domestic subsidiary is the same as that for its U.S. parent.

c. Calculation of ownership percentage – A U.S.
Reporter’s ownership interest in a foreign business
enterprise may be directly held, indirectly held, or both. It is
directly held if the U.S. Reporter itself holds the ownership
interest in a foreign business enterprise.
It is indirectly held if, for example, the U.S. Reporter holds
an ownership interest in another foreign business enterprise
that, in turn, owns the given foreign business enterprise.
The U.S. Reporter must sum all direct and indirect lines
of ownership interest in the foreign business enterprise to
determine whether it holds a foreign business enterprise to
the extent of 10 percent or more, directly or indirectly. Note
– An associated group is deemed to be one U.S. Reporter.
See II.C. for the definition of an associated group.

(3) U.S. business enterprise owned by an
individual, estate, trust, or nonprofit
organization – If a U.S. individual, estate, trust, or
nonprofit organization owns more than 50 percent of a
U.S. business enterprise that, in turn, owns a foreign
affiliate, then the U.S. Reporter is deemed to be the U.S.
business enterprise, not the individual, etc. The BE-10
report should be filed by, and Form BE-10A should be
for, the U.S. business enterprise, not the individual, etc.
However, direct financial transactions or positions, if any,
by the individual, etc., with the foreign affiliate must be
included in the business enterprise’s report.

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A U.S. Reporter’s percentage of indirect ownership interest
in a given foreign business enterprise is the product of the
direct ownership percentage that the U.S. Reporter has
in the first foreign business enterprise in the ownership
chain, multiplied by that first enterprise’s direct ownership
percentage in the second enterprise in the chain, multiplied
by the direct ownership percentages for all other intervening
enterprises in the ownership chain, multiplied by the last
intervening enterprise’s direct ownership percentage in
the given foreign business enterprise. To illustrate, assume
the U.S. Reporter owned 50 percent of foreign business
enterprise A directly, and that A owned 75 percent of
foreign business enterprise B which, in turn, owned 80
percent of foreign business enterprise C. Then the U.S.
Reporter’s percentage of indirect ownership of B would be
37.5 percent (the product of the first two percentages), its
indirect ownership of C would be 30 percent (the product of
all three percentages), and B and C (as well as A) would be
considered foreign affiliates of the U.S. Reporter.
U.S. Reporter
50%

Indirect Ownership
Percentage of C
50% * 75% * 80% = 30%

Foreign
Affiliate A

Indirect Ownership
Percentage of B
50% * 75% = 37.5%

75%

Foreign
Affiliate B
80%

Foreign
Affiliate C

d. Other requirements for filing Form BE-10A
(1) Foreign affiliate is owned by only part of the
fully consolidated U.S. domestic business
enterprise – The U.S. Reporter is deemed to be the fully
consolidated U.S. domestic business enterprise even if only
one entity in the consolidated U.S. enterprise directly owns
the foreign affiliate.
(2) U.S. Reporter that is an individual, estate, trust,
or nonprofit organization – A U.S. Reporter that is
an individual, estate, trust, or religious, charitable, or other
nonprofit organization, and that owns a foreign affiliate
directly, rather than through a U.S. business enterprise,
should complete only items 1, 2 and 5 of Form BE-10A and
attach an explanatory note attesting to its status. Required
Forms BE-10B, BE-10C, and BE-10D must be filed as
appropriate.

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(4) U.S. Reporter owned by a foreign person (See
II.J) – A U.S. Reporter that is a U.S. affiliate of a foreign
person and that is filing a 2014 BE-15A, Annual Survey
of Foreign Direct Investment in the United States should
only complete items 1–11, 33–35, 53–56, 60–85, 91–96,
and Part VI. If the U.S. Reporter is filing a BE-15B, or BE15C, in lieu of the BE-15A, it should complete the entire
Form BE-10A. See also III.B.
(5) Joint ownership of foreign affiliate – If two or
more U.S. Reporters jointly own, directly or indirectly, a
foreign affiliate, each U.S. Reporter must file a Form
BE-10A.

2. Form BE-10B, BE-10C, or BE-10D – Reports for foreign
affiliates. The coverage of the forms is summarized in the
following chart.
U.S. $ amount

Ownership

MAJORITYOWNED
FOREIGN
AFFILIATE

At least one of the three
items* is greater than $300
mil. (+ or -).

BE-10B,
except Part III

At least one of the three
items* is greater than $80 mil.
(+ or -), but no one is greater
than $300 mil. (+ or -),

BE-10B,
except Part IV

MINORITYOWNED
FOREIGN
AFFILIATE

BE-10C

At least one of the three
items* is greater than $25 mil.
(+ or -), but no one is greater
than $80 mil. (+ or -),

BE-10C**

All three items* are less than
$25 mil. (+ or -).

BE-10D**

* Total assets, sales or gross operating revenues excluding sales
taxes, net income (loss) after provision for foreign income taxes.
** If a foreign affiliate meeting the reporting requirements for Form
BE-10D owns another foreign affiliate being filed on Form BE-10B or
BE-10C, the foreign affiliate parent must be filed on Form BE-10C.

Note – Unless otherwise stated, whenever reference is
made to the financial or operating data of a foreign affiliate,
such as assets, sales, or net income, the data are to
represent 100 percent of the foreign affiliate and not just
the portion, if less than 100 percent, owned by the U.S.
Reporter(s). Also, do not eliminate an affiliate’s receivables
due from its parent or from other affiliated persons from the
affiliate’s total assets when applying the reporting criteria
for this report.
An affiliate is majority–owned by virtue of being owned more
than 50 percent by all U.S. Reporters of the affiliate combined.
a. Basic requirements for BE-10B – A BE-10B must be
filed for each foreign affiliate of a U.S. Reporter, whether
held directly or indirectly, for which any one of the following
three items was greater than $80 million (positive or
negative) at any time during the affiliate’s 2014 fiscal year:
(1) total assets,
(2) sales or gross operating revenues excluding sales
taxes, or
(3) net income after provision for foreign income taxes.

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BE-10 INSTRUCTIONS (REV. 12/2014)

b. Basic requirements for BE-10C – A BE-10C must be
filed for:
(1) each majority-owned foreign affiliate of a U.S. Reporter,
whether held directly or indirectly, for which any one
of the three items listed in I.B.2.a. was greater than $25
million (positive or negative), but for which no one of these
items was greater than $80 million (positive or negative) at
any time during the affiliate’s 2014 fiscal year;
(2) each minority-owned foreign affiliate of a U.S. Reporter
for which any one of the three items listed in I.B.2.a. was
greater than $25 million (positive or negative) at any time
during the affiliate’s 2014 fiscal year; and

(2) Reporting of foreign affiliates owned by more than
one U.S. Reporter – If the foreign affiliate is owned directly
and/or indirectly by more than one U.S. Reporter, the U.S.
Reporter with the highest percentage of ownership in the foreign
affiliate (direct and indirect combined) must file a complete
Form BE-10B, BE-10C, or BE-10D on which all Parts have
been completed. The other U.S. Reporter(s) with total direct and
indirect ownership of 10 percent or more must file a partial.

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If no one of the U.S. Reporters owns a greater share of the
foreign affiliate than the other U.S. Reporter(s), then the U.S.
Reporters must decide which one will file the complete Form
BE-10B, BE-10C, or BE-10D and which one(s) will file a
partial Form BE-10B, BE-10C, or BE-10D:

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(3) each foreign affiliate of a U.S. Reporter for which no one of
the three items listed in I.B.2.a. was greater than $25 million
(positive or negative) at any time during the affiliate’s 2014
fiscal year that is a foreign affiliate parent of another foreign
affiliate being filed on Form BE-10B or BE-10C.

c. Basic requirements for BE-10D – A BE-10D must be
filed for foreign affiliate(s) of a U.S. Reporter for which no
one of the three items listed in l.B.2.a. was greater than $25
million (positive or negative) at any time during the affiliate’s
2014 fiscal year, and is not a foreign affiliate parent of another
foreign affiliate being filed on Form BE-10B or BE-10C. See
I.B.2.b.(3).
d. Other requirements for filing Forms BE-10B,
BE-10C, and BE-10D –

(1) Rules for consolidation of foreign affiliate –
A U.S. Reporter who participates in BEA’s BE-577
Quarterly Survey of U.S. Direct Investment Abroad, Direct
Transactions of a U.S. Reporter with Foreign Affiliate,
should consolidate foreign business enterprises on Forms
BE-10B, BE-10C, and BE-10D in the same manner as on
Form BE-577.

The following rules should be used in determining which
foreign business enterprises may be consolidated into one
foreign affiliate form:

Are the business
enterprises located in the
same country?

NO

NO

Do not
consolidate

YES
Are the business enterprises
owned by the same immediate
parent(s) with the same
ownership percentage(s)?

NO

Is one of the business
enterprises 100% owned
by the other business
enterprise?

YES

YES

NO

Are the business
enterprises foreign bank
branches?

May
consolidate

Do not
consolidate

YES

NO

Must be
consolidated

May
consolidate

• BE-10C Part I, items 1–18 and Part III; or
• BE-10D with the affiliate’s name, country of location,
primary industry, ownership percentages and debt
balances.

The U.S. Reporter filing a complete BE-10B for a foreign
affiliate owned by more than one U.S. Reporter should note that
data must be reported by transactor. If the U.S. Reporter filing
the complete BE-10B or BE-10C cannot, or prefers not to, obtain
from the affiliate data about the other U.S. Reporter(s) of the
affiliate, then each U.S. Reporter is required to report its own
data.
The U.S. Reporter filing the complete BE-10B or BE-10C must
attach a note to the form stating it is not reporting data for the
other U.S. Reporter(s) and the U.S. Reporter must inform the
other U.S. Reporter(s) of this fact.

(3) Reporting when there is more than one foreign
affiliate in a chain of ownership – A Form BE-10B,
BE-10C, or BE-10D must be filed for a foreign affiliate of the U.S.
Reporter that owns another foreign affiliate of that U.S. Reporter.
Note – If a foreign affiliate meeting the reporting
requirements for form BE-10D owns another foreign affiliate
being filed on Form BE-10B or BE-10C, the foreign affiliate
parent must be filed on Form BE-10C.

(4) Relationship between Forms BE-10A and BE-10B,
BE-10C, or BE-10D – The term “U.S. Reporter” is defined to
mean the fully consolidated U.S. domestic business enterprise;
therefore, on Form BE-10B, BE-10C, or BE-10D, when data
on trade and financial relationships between the U.S. Reporter
and the foreign affiliate are requested, the data must reflect the
foreign affiliate’s relationship with the entire U.S. enterprise, not
merely with one division, operating unit, or part.

Do not
consolidate

YES
Are the business enterprises
in the same 4-digit
International Surveys
Industry (ISI) classification
or integral parts of the same
business operation?

• BE-10B Part I, items 1–25 and Part V; or

(5) Reporting for majority- or minority-owned, and for
directly or indirectly owned, foreign affiliates – The
specific items required to be reported on Form BE-10B or
BE-10C, depend on whether the foreign affiliate was majority
or minority-owned, and on whether it was directly or indirectly
owned, by the U.S. Reporter. For example, on the BE-10C,
Part V must be completed only if the affiliate is majority-owned.
Similarly, more information is required for directly owned than
for indirectly owned foreign affiliates on Forms BE-10B and
BE-10C. Specifically, for an indirectly owned foreign affiliate,
only direct transactions and positions between the affiliate and
the U.S. Reporter are to be reported in Part V of Form BE-10B,
and Part III of Form BE-10C. Unless otherwise specified in the
instructions on Forms BE-10B or BE-10C, all other items in each
Part must be completed.

Note – Foreign business enterprises that have an equity
investment in an unconsolidated business enterprise should
report that investment using the equity method of accounting.
See also IV.C.
BE-10 INSTRUCTIONS (REV. 12/2014)

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II. DEFINITIONS
A. 2014 fiscal year is the U.S. Reporter’s or the foreign affiliate’s
financial reporting year that has an ending date in calendar year
2014. U.S. Reporters or affiliates having a “52/53 week” fiscal year
that ended within the first week of January 2015, are considered to
have a 2014 fiscal year for purposes of filing this survey, and should
report December 31, 2014 as their 2014 fiscal year end. A business
enterprise that does not have a financial reporting year, or does
not have a financial reporting year ending in calendar year 2014, is
deemed to have a fiscal year identical to calendar year 2014.

Banks located on U.S. Military bases abroad servicing base
personnel are not considered “foreign” and Form BE-10B,
BE-10C, or BE-10D should not be filed.

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Activities of subsidiaries of a bank or bank holding company
that may not be banks but that provide support to the bank
parent company, such as real estate subsidiaries set up to hold
the office buildings occupied by the bank parent company, are
considered bank activities.

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E. Branch means the operations or activities conducted by a
person in a different location in its own name rather than through
an incorporated entity.

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Change in fiscal year
1. New fiscal year ends in calendar year 2014 – A U.S.
Reporter that changed the ending date of its financial
reporting year should file a 2014 BE-10 report that covers the 12
month period prior to the new fiscal year end date. The following
example illustrates the reporting requirements.

Example 1: The U.S. Reporter had a June 30, 2013 fiscal year
end date but changed its 2014 fiscal year end date to March 31.
The U.S. Reporter should file a 2014 BE-10 report covering the
12 month period from April 1, 2013 to March 31, 2014.
The ending balance sheet amounts reported must be the
correct balances as of March 31, 2014. The beginning
balance sheet amounts reported must be the unrestated
ending balances as of June 30, 2013.

2. No fiscal year ending in calendar year 2014 – If a
change in fiscal year results in the U.S. Reporter not having
a fiscal year that ended in calendar year 2014, the U.S.
Reporter should file a 2014 BE-10 report that covers
12 months. The following example illustrates the reporting
requirements.

Example 2: The U.S. Reporter had a December 31, 2013
fiscal year end date but changed its next fiscal year end date to
March 31. Instead of having a short fiscal year ending in 2014,
the U.S. Reporter decides to have a 15 month fiscal year running
from January 1, 2014 to March 31, 2015. The U.S. Reporter
should file a 2014 BE-10 report covering a 12 month period
ending in calendar year 2014, such as the period from April 1,
2013 to March 31, 2014.
In this example, the ending balance sheet amounts reported
must be the correct balances as of March 31, 2014. The
beginning balance sheet amounts reported must be the
unrestated ending balances as of December 31,
2013.
For 2015, assuming no further changes in the fiscal year end
date occur, the U.S. Reporter should file a BE-11 report covering
the 12 month period from April 1, 2014 to March 31, 2015.

B. Affiliate means a business enterprise located in one
country which is directly or indirectly owned or controlled by a
person 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.
C. 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 associated groups:
1. members of the same family,
2. a business enterprise and one or more of its officers
or directors,
3. members of a syndicate or joint venture, or
4. a corporation and its domestic subsidiaries.
D. Banking covers business enterprises engaged in deposit
banking or closely related functions, including commercial banks,
Edge Act corporations engaged in international or foreign banking,
foreign branches and agencies of U.S. banks whether or not they
accept deposits abroad, savings and loans, savings banks, bank
holding companies, and financial holding companies under the
Gramm-Leach-Bliley Act.
Page 4

F. Business enterprise means any organization, association,
branch, or venture which exists for profit-making purposes or to
otherwise secure economic advantage, and any ownership of
any real estate.

G. 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.
H. Foreign affiliate means an affiliate located outside the United
States in which a U.S. person has direct investment. See II.R.
I. Foreign affiliate parent means a U.S. Reporter’s foreign
affiliate which has an equity interest in another foreign affiliate of
the U.S. Reporter.
J. Foreign person (See II.Q.) means any person resident outside
the United States or subject to the jurisdiction of a country other
than the United States. See III.D.
K. Fully consolidated U.S. domestic business
enterprise means:
1. The U.S. corporation whose voting securities are not owned
more than 50 percent by another U.S. corporation, and
2. Proceeding down each ownership chain from that U.S.
corporation, any U.S. corporation (including Foreign Sales
Corporations located in the United States) whose voting
securities are more than 50 percent owned by the U.S.
corporation above it. This consolidation excludes foreign
branches and all other foreign affiliates.
Note – A U.S. Reporter that is not a bank but owns a majority
interest in a U.S. bank must consolidate its banking activities
when filing its Form BE-10A.
L. Intercompany means between a U.S. Reporter and its foreign
affiliates.
M. Intermediary means an agent, nominee, manager,
custodian, trust, or any person acting in a similar capacity.
N. Lease is an arrangement conveying the right to use property,
plant, or equipment (i.e., land and/or depreciable assets), usually
for a stated period of time.
1. Capital lease – A long-term lease under which a sale of
the asset is recognized at the inception of the lease. These
may be shown as lease contracts or accounts receivable on
the lessor’s books. The assets would not be considered to be
owned by the lessor.
2. Operating lease – Generally, a lease with a term which is
less than the useful life of the asset and in which a transfer of
ownership is not contemplated.
O. Majority-owned foreign affiliate means a foreign affiliate
in which the combined direct and indirect ownership interest of
ALL U.S. REPORTERS of the affiliate exceeds 50 percent.
P. Minority-owned foreign affiliate means a foreign affiliate
in which the combined direct and indirect ownership interest
of at least one U.S. Reporter is 10 percent or more, but the
combined direct and indirect ownership interests of all U.S.
Reporters of the affiliate is 50 percent or less.
Q. Person (as the 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).
BE-10 INSTRUCTIONS (REV. 12/2014)

II. DEFINITIONS—Continued
R. U.S. direct investment abroad means the ownership
or control, directly or indirectly, by one U.S. person of
10 percent or more of the voting securities of an incorporated
foreign business enterprise or an equivalent interest in an
unincorporated foreign business enterprise, including a branch.
S. U.S. person means any person resident in the United States or
subject to the jurisdiction of the United States. See III.D.
T. U.S. Reporter means the U.S. person that has direct investment in a foreign business enterprise, including a branch. If the
U.S. person is an incorporated business enterprise, the U.S.
Reporter is the fully consolidated U.S. domestic enterprise.
See II.K.

B. U.S. Reporter owned by a foreign person – A U.S.
business enterprise that is a U.S. Reporter in this BE-10 survey
may also be a U.S. affiliate of a foreign person that must report
in the BE-15, 2014 Annual Survey of Foreign Direct Investment
in the United States. This could be the case if the U.S. business
enterprise owns foreign affiliates and is also owned 10 percent
or more, directly or indirectly, by a foreign person. In such
cases, the U.S. business enterprise should report in this
survey for any foreign business enterprise it owns or controls,
directly or indirectly, at least 10 percent or more, but should not
report other property of its foreign owner. (A foreign business
enterprise that is jointly owned by the U.S. Reporter and the
foreign owner of the U.S. Reporter should be considered a
foreign affiliate of the U.S. Reporter provided the U.S. Reporter
has a 10 percent or more ownership interest.) For purposes
of the BE-10 survey, consider the foreign owner of the U.S.
Reporter and the directly and indirectly owned foreign affiliates
of the foreign owner (other than those held through the U.S.
Reporter), as unaffiliated foreign persons. See also I.B.1.d.(4).

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U. United States, when used in a geographic sense, means the
several states, the District of Columbia, the Commonwealth of
Puerto Rico, and all territories and possessions of the United
States.

III. CLARIFICATION OF COVERAGE

A. Determining existence of a foreign affiliate – In
general, a U.S. person’s foreign operation or activity is
considered a foreign affiliate if it is legally or functionally
separable from the domestic operations or activities of the U.S.
person. In most cases, it is clear whether the foreign operation
or activity constitutes an affiliate. For example, if the operation
or activity is incorporated abroad – as most are – it is always
considered a foreign affiliate. Even if it is unincorporated, the
foreign operation or activity is usually legally or functionally
separable from the U.S. person’s domestic operations or
activities. In cases where it is not clearly separable, the
determination of whether the operation or activity constitutes a
foreign affiliate is made on a case-by-case basis, depending on
the weight of the evidence.

The following characteristics would indicate that an operation or
activity is a foreign affiliate:
1. it pays foreign income taxes,
2. it has a substantial physical presence abroad, as evidenced
by plant and equipment, or employees permanently located
abroad,

3. it has separate financial records that would allow preparation
of financial statements, including a balance sheet and income
statement. (A mere record of disbursements to, or receipts
from, the foreign operation or activity would not constitute a
“financial statement” for this purpose.), or
4. it takes title to the goods it sells and receives revenues from
the sale, or it receives funds from customers for its own
account for services it performs.
The following characteristics would indicate that an operation or
activity is probably not a foreign affiliate:
1. it engages only in sales promotion or public relations activities
on behalf of the U.S. person,
2. it conducts business abroad only for the U.S. person’s account,
not for its own account,
3. it has no separate financial records that allow the preparation
of financial statements,
4. its expenses are paid by the U.S. parent,
5. it is not subject to foreign income taxes, and

C. Partnerships – Most partnerships are either general or limited
partnerships. The determination of percentage of voting interest
in a general or limited partnership is based on who controls the
partnership. The percentage of voting interest is NOT based on
the percentage of ownership in the partnerships equity.
A general partnership usually consists of at least two general
partners who together control the partnership. Unless a clause to
the contrary is contained in the partnership agreement a general
partnership is presumed to be controlled equally by each of the
general partners.
A limited partnership usually consists of at least one general
partner and one limited partner. The general partner usually
controls a limited partnership, and therefore, has 100 percent
voting interest in the limited partnership. Limited partners do
not normally exercise any control over a partnership. Therefore,
unless a clause to the contrary is contained in the partnership
agreement, limited partners are presumed to have zero voting
interest in a partnership.
Note – Cross-border holdings of limited partnerships are included
in the annual Department of Treasury International Capital (TIC)
securities data reports (TIC SHL(A) and TIC SHA(A)), and
purchases and sales of limited partnerships with foreign
counterparties should be included on the TIC S report.

D. Determining country of residence or jurisdiction of
individuals – An individual is considered a resident of, and
subject to the jurisdiction of, the country in which it is physically
located, subject to the following qualifications:
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. There are two
exceptions to this rule:
a. Individuals (and their immediate families) who either
own or are employed by a business in their country of
citizenship and who are residing outside of that country
for one year or more in order to conduct business for the
enterprise are considered residents of their country of
citizenship if they intend to return within a reasonable
period of time.
b. Individuals who reside outside their country of citizenship because they are government employees (such
as diplomats, consular officials, members of the armed
forces, and their immediate families) are considered
residents of their country of citizenship regardless of
their length of stay.

6. it has limited physical assets or few employees permanently
located abroad.

BE-10 INSTRUCTIONS (REV. 12/2014)

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III. CLARIFICATION OF COVERAGE—Continued

G. Foreign affiliate owned for only part of FY 2014

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Data on Forms BE-10B, BE-10C, or BE-10D

it is considered to have operations in its foreign country of
incorporation and, therefore, a separate report must be filed for
the entity in that country.

F. Agencies and representative offices – Foreign
representative offices, agents and employees of a U.S. person
are not considered to be foreign affiliates, and therefore, they
should not be reported on Forms BE-10B, BE-10C, or BE-10D.
However, a U.S. Reporter’s disbursements to maintain foreign
sales and representative offices must be reported on Form BE125, Quarterly Survey of Transactions in Selected Services and
Intangible Assets with Foreign Persons. Copies of Form BE-125
are available by writing to BEA at: U.S. Department of Commerce,
Bureau of Economic Analysis, BE-50(SSB), Washington, DC
20230, by telephoning (202) 606–5588 or by accessing the BEA
Web site at www.bea.gov. (Under “International,” select “Survey
Forms and Related Materials” and then “U.S. International
Services Transactions.”) A foreign presence of a U.S. person is
considered a foreign sales promotion or representative office if:

During FY 2014
the foreign
affiliate was:

3. it does not produce revenue (other than funds from the U.S.
person to cover its expenses), and
4. it is engaged only in sales promotion, representational
activities, public relations activities, or the gathering of market
information, on behalf of the U.S. person.

Investment
between U.S.
Reporter and
foreign affiliate1
(a)

Balance
Sheet Data

Income
statement
data

(b)

(c)

Close
FY 13

Close
FY 14

Close
FY 13

Close
FY 14

Income
Statement

1. Established

0

X

0

X

part 3
year

2. Acquired from:
(a) Another U.S. Reporter

0

X

X2

X2

full 2
year

0

X

0

X

part 3
year

X

0

02

0

02

X

0

X

0

part 3
year

X

0

X

0

part 3
year

(b) Foreign person

3. Sold to:
(a) Another U.S. Reporter

(b) Foreign person

4. Liquidated

Part V, Section B of Form BE-10B, and Part III, Section C of Form BE-10C, and debt
and other intercompany balances on Form BE-10D.

1

2

A foreign affiliate that was acquired from (sold to) another U.S. Reporter during FY
2014 should be treated by the acquiring U.S. Reporter as a foreign affiliate for all
of FY 2014. The foreign affiliate’s financial and operating data reported by the U.S.
Reporter acquiring the affiliate should cover all 12 months of FY 2014. The U.S.
Reporter selling the foreign affiliate should provide the U.S. Reporter acquiring the
affiliate with balance sheet and income statement data for the affiliate for the period
from year end 2013 to the time of the sale. The data should be combined with the
data for the period of time from the sale to year-end 2014.

3

A foreign affiliate that was established, liquidated, acquired from or sold to a foreign
person during FY 2014 should be treated as a foreign affiliate for only the part of the
year that the U.S. Reporter owned the affiliate. The foreign affiliate’s financial and
operating data should cover the period from establishment or acquisition to year-end
2014, or the period from year-end 2013 to the time of the liquidation or sale, as
appropriate.

1. it has no assets (other than office furniture) held either in its
own name or in the name of the U.S. person,
2. to the extent that its employees are compensated by
commissions, the commissions arise only from sales or
business that the employees generate for the U.S. person,

c

A “0” indicates that the entries should be zero. An “X”indicates
that the entries should be the value at the end of FY 2013 or FY
2014, as appropriate.

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If a foreign affiliate incorporated abroad conducts its business
operations from, and is located in, the United States, you must
file a Form BE-10B, BE-10C, or BE-10D entry to report the equity
investment in the affiliate and the affiliate’s income. Show country
of incorporation as country of location and report the affiliate
as a holding company (ISI code 5512). You must report
the operating business enterprise located in the United States on
the BE-15, 2014 Annual Survey of Foreign Direct Investment in the
United States.

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The table below indicates how certain parts of Forms BE-10B,
BE-10C, and BE-10D must be completed for foreign affiliates
held by the U.S. Reporter for only part of FY 2014. All remaining
items of the report forms must be completed as applicable.
Note – All data for year-end 2013 must be before restatement.

1. bank account,
2. employees,
3. property, plant, or equipment, or
4. sales,

If a foreign affiliate incorporated abroad conducts its operations
from, and has locations in, more than one foreign country, a
separate Form BE-10B, BE-10C, or entry on BE-10D must be filed
for each foreign country in which it has operations, and a separate
Form BE-10B, BE-10C, or entry on BE-10D must be filed for the
entity in the foreign country of incorporation, treating the entity as
an incorporated foreign affiliate in that country.

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Reports are required even though a foreign business enterprise
was established, acquired, seized, liquidated, sold, expropriated,
or inactivated during the U.S. Reporter’s 2014 fiscal year.

E. Foreign affiliate operating completely outside its
country of incorporation – If a foreign affiliate conducts all
its operations from, and is located in, a single foreign country that
is different from its country of incorporation, it is deemed to be
operating totally outside its country of incorporation. File a single
BE-10B or BE-10C report, or report on the BE-10D, for the entity
in the country of operation treating it as an incorporated foreign
affiliate; do not file for the entity in the foreign country of incorporation. If, however, the foreign affiliate has any of the following in
the foreign country of incorporation:

Note – A foreign presence that produces revenue for its own
account (instead of, or in addition to, producing revenue for the
account of its U.S. parent) from goods or services it provides
to unaffiliated persons is considered a foreign affiliate and is
subject to the reporting requirements on this BE-10 survey.

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BE-10 INSTRUCTIONS (REV. 12/2014)

H. Real estate – The ownership of foreign real estate is defined
to be a business enterprise and, if foreign real estate is owned
by a U.S. person, it is a foreign affiliate of a U.S. Reporter.
Real estate that is normally included in the property, plant, and
equipment account of a foreign affiliate is not to be reported as a
separate affiliate.
Residential real estate held exclusively by a U.S. person for
personal use and not for profit-making purposes is
not subject to the reporting requirements. A primary residence
abroad that is leased to others while the owner is a U.S. resident,
but which the owner intends to reoccupy, is considered
real estate held for personal use.

3. Intermediary

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a. If a particular U.S. direct investment abroad is held,
exercised, administered, or managed by a U.S.
intermediary, such intermediary is responsible for
reporting the required information for, and in the name of,
its principal or shall instruct the principal to submit the
required information. Upon instructing the principal, the
intermediary shall be released from further liability to
report, provided it has informed BEA of the date such
instructions were given and the name and address of the
principal, and has supplied the principal with any
information in the possession of, or which can be secured
by, the intermediary that is necessary to permit the
principal to complete the required reports. When acting in
the capacity of an intermediary, the accounts or
transactions of the U.S. intermediary with the foreign
affiliate are considered as accounts or transactions of the
U.S. principal with the foreign affiliate. To the extent such
transactions or accounts are unavailable to the principal,
they may be required to be reported by the intermediary.

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Ownership of foreign residential real estate by a business
enterprise, the sole purpose of which is to hold the real estate
for the personal use of the owner(s) of the business enterprise,
is considered to be real estate held for personal use and
therefore not subject to the reporting requirements.

If a U.S. person has a direct or indirect voting ownership interest
of 10 percent or more in a joint venture, partnership, etc., that is
formed to own and hold, develop, or operate real estate, the joint
venture, partnership etc., in its entirety, not just the U.S. person’s
share, is a foreign affiliate and must be reported.
I. Airlines and ship operators – U.S. airlines’ and ship
operators’ foreign stations, ticket offices, and terminal and port
facilities that provide services only to their own operations are
not foreign affiliates and are not subject to the reporting
requirements. Reports are required when such facilities produce
significant revenues from services provided to unaffiliated
persons.
J. Estates, trusts, and intermediaries

1. A U.S. estate is a person (see II.Q.) and, therefore, may have
direct investment; the estate, not the beneficiary, is
considered to be the U.S. Reporter. Thus, ownership of a
foreign affiliate by a U.S. estate shall be reported by the
administrator, executor, etc., of the estate and not by the
beneficiary.

2. A trust, either U.S. or foreign, is a person (see II.Q.), but is
not a business enterprise. The trust is considered to be the
same as an intermediary, and should report as outlined in
III.J.3. For reporting purposes, the beneficiary(ies) of the trust,
is (are) considered to be the owner(s) for purposes of
determining the existence of direct investment, except in two
cases: (1) if there is, or may be, a reversionary interest, and
(2) if a corporation or other organization creates a trust
designating its shareholders or members as beneficiaries. In
these two cases, the creator(s) of the trust is (are) deemed to
be the owner(s) of the investments of the trust (or succeeding
trusts where the presently existing trust has evolved out of a
prior trust), for the purposes of determining the existence and
reporting of direct investment.
This procedure is adopted to fulfill statistical purposes of this
survey and does not imply that control over an enterprise
owned or controlled by a trust is, or can be, exercised by the
beneficiary(ies) or creator(s).

b. If a U.S. person holds a foreign affiliate through a foreign
intermediary, the U.S. person is considered to own the
foreign affiliate directly and all accounts or transactions of
the U.S. person with the intermediary are considered to
be with the foreign affiliate.
IV. GENERAL INSTRUCTIONS

A. Accounting methods and records – Follow generally
accepted U.S. accounting principles unless otherwise specified
in the instructions. Corporations should generally use the same
methods and records that are used to generate reports to
stockholders, except where otherwise instructed. Generate
reports for unincorporated persons on an equivalent basis.
Financial Accounting Standards Board Accounting Standards
Codification Topics are referred to as “FASB ASC” in the
instructions.

B. Translation of foreign currency financial and
operating data into U.S. dollars
1. Financial statements – Translate foreign affiliate
financial statements, i.e., balance sheets and income
statements, not maintained in U.S. dollars from the host
country currency to U.S. dollars using FASB ASC 830 (FAS
52), as would be required to incorporate foreign statements
into the U.S. Reporter’s financial statements for reports to
shareholders.
2. Other financial and operating data of foreign
affiliate – According to FASB ASC 830 (FAS 52),
“Revenue and expense transactions shall be translated
in a manner that produces approximately the same dollar
amounts that would have resulted had the underlying
transactions been translated into dollars on the dates they
occurred.”
Since separate translation of each transaction is usually
impractical, the specific result can be achieved by using an
average rate for the period.
On Forms BE-10B and BE-10C, certain revenue and
expense transactions that may not be translated separately
for the financial statements, such as employee compensation
and exports and imports, must be reported. Translate these
transactions in a manner consistent with that used to translate
the financial statements into U.S. dollars.

BE-10 INSTRUCTIONS (REV. 12/2014)

Page 7

C. Method of accounting for equity investments
1. Form BE-10A – Report the U.S. Reporter’s equity
investments of 20 percent or more in foreign affiliates, including
all majority-owned foreign affiliates, using the equity method of
accounting. Report equity investments of less than 20 percent,
and immaterial investments, using the cost method.
2. Form BE-10B, BE-10C, and BE-10D – Report a foreign
affiliate parent’s equity investments of 20 percent or more in
unconsolidated foreign affiliates, including all unconsolidated
majority-owned foreign affiliates, using the equity method of
accounting. You may report immaterial investments using the
cost method of accounting if this treatment is consistent with
your normal reporting practice. Report investments owned less
than 20 percent in accordance with FASB ASC 320 (FAS 115)
or the cost basis of accounting. See important note on foreign
affiliate consolidation rules under instruction I.B.2.d.

did not physically enter or leave the United States, they are not U.S.
trade. However, when the U.S. Reporter records the transactions
on its books, it shows a purchase charged to it from country A and
a sale charged by it to country B. If the U.S. Reporter’s trade data in
this survey were prepared on the “charged” basis, the purchase and
sale would appear incorrectly as a U.S. import and a U.S. export,
respectively. Other differences arise when the U.S. Reporter charges
the sale of its products to a foreign affiliate in one country, but ships
the goods directly from the United States to an unaffiliated foreigner in
another country. If the data are on the “shipped” basis, this transaction
constitutes a U.S. export to an unaffiliated foreigner, not to the foreign
affiliate and should not be recorded on the form for the foreign affiliate.

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Note – If it is determined that there is a material difference
between the “equity” and the “cost” methods and the data should
have been filed using the “equity” method, BEA will require that
the data be refiled.

D. Industry classification – A list and explanation of the
industry classifications used are given in the Guide to Industry
Classifications for International Surveys, 2012,
(BE-799), which is included as part of the BE-10 report package.
E. Estimates – If actual data are not available, or only partial
data are available, provide estimates and label as such. When
data items cannot be fully subdivided as required, provide totals
and an estimated breakdown of the totals.

Certain sections of Forms BE-10A, BE-10B, and BE-10C require
data that may not be maintained in your customary accounting
records. Providing precise data in these areas may require
substantial burden beyond what is intended by BEA. This may be
especially true for:

• BE-10A, Part II, 20 through 31 – Number of employees in
each industry of sales;

• BE-10A, Part V, Section B, 53 through 56 – Distribution
of sales or gross operating revenues, by transactor and by
whether the sales were goods, services, or investment income;
• BE-10A, Part VI, – Exports and imports of the U.S. Reporter
on a shipped basis;
• BE-10B, Part IV, Section A – Distribution of sales or
gross operating revenues, by transactor, by destination, and by
whether the sales were goods, services or investment income;
• BE-10B, Part VI and BE-10C, Part IV – Exports and
imports of the foreign affiliate on a shipped basis.
Data provided in these sections may be reasonable estimates
based upon the informed judgment of persons in the responding
organization, sampling techniques, prorations based on related
data, etc. Consistently apply estimating procedures used on all
BEA surveys.
F. Space on form insufficient – When space on a form is
insufficient to permit a full answer to any item, submit the required
information on supplementary sheets, appropriately labeled and
referenced to the item number and the form.
G. Specify – When asked to “specify” amounts reported for certain
data items, give the type and dollar amount of the major items
included in the data item.

If a material difference exists between the “charged” and “shipped”
bases, trade must be reported on the “shipped” basis. To do this, the
U.S. Reporter may have to derive the data from export and import
declarations filed with U.S. Customs and Border Protection or from
shipping and receiving documents, rather than from accounting
records, or may have to otherwise adjust its data from a “charged” to
a “shipped” basis.
A. Timing. Only include goods actually shipped between the
United States and the affiliate during FY 2014 regardless of
when the goods were charged or consigned. For example,
include goods shipped by the U.S. Reporter to the affiliate in FY
2014 that were charged or consigned in FY 2015 but exclude
goods shipped to the affiliate in FY 2013 that were charged or
consigned to the affiliate in FY 2014.

B. Trade of the U.S. Reporter. Goods shipped by, or to, the
U.S. Reporter, whether or not actually charged or consigned by,
or to, the U.S. Reporter, are considered to be trade of the U.S.
Reporter.
C. Trade of a foreign affiliate. Goods shipped by, or to, a
foreign affiliate, whether or not actually charged or consigned by,
or to, the foreign affiliate are considered to be trade of the
foreign affiliate.
D. By (or to) whom goods were shipped. Shipment by, or
to, an entity refers to the physical movement of goods to or from
the U.S. customs area by, or to, that entity regardless of by, or
to whom the goods were charged or consigned. For example, if
the U.S. Reporter charges goods to a German affiliate but ships
them to an Italian affiliate, the goods should be recorded as
U.S. exports shipped by the U.S. Reporter on the Form BE-10B
or BE-10C, of the Italian affiliate, but not on that of the German
affiliate. Similarly, if goods were charged by the U.S. Reporter to
an affiliate but shipped to the affiliate by another U.S. person, the
goods should be considered a U.S. export shipped by “other U.S.
persons,” not by the U.S. Reporter, on the affiliate’s Form BE-10B
or BE-10C.
Note – Goods shipped by an independent carrier or a
freight forwarder at the expense of an entity are
shipments by that entity.
E. Valuation of exports and imports. Value U.S. exports and
imports f.a.s. (free alongside ship) at the port of exportation. This
includes all costs incurred up to the point of loading the goods
aboard the export carrier at the U.S. or foreign port of
exportation, including the selling price at the interior point of
shipment (or cost if not sold), packaging costs, and inland freight
and insurance. It excludes all subsequent costs, such as loading
costs, U.S. and foreign import duties, and freight and insurance
from the port of exportation to the port of entry.

V. U.S. EXPORTS AND IMPORTS OF GOODS
When there is a material difference between the “charged” and
“shipped” bases and the data have not been filed on the “shipped”
basis, or the necessary adjustments have not been made to
approximate a “shipped” basis, then BEA will require the data to be
refiled.
Differences between the “charged” and “shipped” bases may be
substantial. A major difference arises when the U.S. Reporter buys
goods in country A and sells them in country B, but the goods are
shipped directly from country A to country B. Because the goods

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BE-10 INSTRUCTIONS (REV. 12/2014)

VI. FILING THE BE-10
A. Due date – A fully completed and certified BE-10 report
comprising Form BE-10A, and Form(s) BE-10B, BE-10C, or
BE-10D is due to BEA no later than May 29, 2015 for U.S.
Reporters required to file fewer than 50 forms, and June 30,
2015 for U.S. Reporters required to file 50 or more forms.
B. Extensions – BEA hopes that by providing an extra month to
file for U.S. Reporters submitting more than 50 forms, requests
for extensions will not be necessary. Delays in filing affect
BEA’s tight schedule for processing the benchmark survey.
Nevertheless, reasonable requests for an extension of the
filing deadline will be considered. Extension requests must be
received by BEA no later than the original due date of the report
and enumerate substantive reasons necessitating the extension.
BEA will provide a written response to such requests.

G. Confidentiality – The information filed in this report may be
used only for analytical and statistical purposes and access to
the information shall be available only to officials and
employees (including consultants and contractors and their
employees) of agencies designated by the President to perform
functions under the Act. The President may authorize the
exchange of the information between agencies or officials
designated to perform functions under the Act, but only for
analytical and statistical purposes. No official or employee
(including consultants and contractors and their employees)
shall publish or make available any information collected under
the Act in such a manner that the person to whom the
information relates can be specifically identified. Reports and
copies of reports prepared pursuant to the Act are confidential
and their submission or disclosure shall not be compelled by
any person without the prior written permission of the person
filing the report and the customer of such person where the
information supplied is identifiable as being derived from the
records of such customer (22 U.S.C. 3104).

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C. Assistance – For assistance, telephone (202) 606–5566
or e-mail BEA at be10/11@bea.gov.

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.

H. Annual stockholders’ report – Business enterprises
issuing annual reports to stockholders should furnish copies of
these reports for FY 2014 when filing the BE-10 report.

D. Retention of copies – Each U.S. Reporter must retain a copy
of its report to facilitate resolution of problems. These copies
should be retained by the U.S. Reporter for at least 3 years after
the report’s original due date.
E. Electronic filing option (eFile) – Forms that can be
transmitted to BEA electronically will be available on the BEA
Web site: www.bea.gov/efile. If you eFile, please do not submit
paper reports.
F. Where to send the report – Send reports filed by mail
through the U.S. Postal Service to:
U.S. Department of Commerce
Bureau of Economic Analysis
BE-69(A)
Washington, DC 20230

Send reports filed by direct private delivery to:
U.S. Department of Commerce
Bureau of Economic Analysis, BE-69(A)
Shipping & Receiving Section M-100
1441 L Street, NW
Washington, DC 20005

BE-10 INSTRUCTIONS (REV. 12/2014)

Page 9

2014 BE-10 ORDER FORM

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To obtain additional copies of BE-10 forms and instructions, go to the BEA Web site: www.bea.gov
or complete this order form and return it to BEA. See the instructions in the box at the bottom of the
page to access the forms from the BEA Web site.

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Enter the quantity of each item you require:

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Tear along broken line and detach before returning form.

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Street Address
City, State, ZIP Code

RETURN TO

U.S. Department of Commerce Bureau
of Economic Analysis, BE-69(A)
Washington, DC 20230

Telephone: 202–606–5566
FAX: 202-606-5312
E-mail: be10/11@bea.gov
Visit our Web site: www.bea.gov
Select International – Survey Forms and Related Materials –
U.S. Direct Investment Abroad and download
and print survey forms.

Page 10

BE-10 INSTRUCTIONS (REV. 12/2014)