the acquired U.S. entity immediately prior to the acquisition date reported in 1 ?
___
BE-13A –
300
1
1
Yes
No — SKIP to
26
Percent of
Voting Interest
1
2
23
1
What was the percent of voting interest, to a tenth of one percent, that this foreign parent held (directly, and/or
%
indirectly through existing U.S. affiliates) in the acquired U.S. entity prior to the acquisition date reported in
1 ? .....
301
— — —
.
—
Month Day Year
1
25 What was the value of the investment this foreign parent had in the acquired U.S. entity prior to the
24
What was the date that the voting interest reported in 23 was acquired?.............................
302
__ __ / __ __ / __ __ __ __
$ Bil. Mil. Thous. Dols.
1
,000
TRANSACTION INFORMATION
26
What was the total cost to this foreign parent’s affiliated foreign group (see EXAMPLE 11)
and
its U.S. affiliates for the acquisition that occurred on the date reported in 1 ?
• If there is only one foreign parent, this is the same as the total cost reported in 2 .
• If there is more than one foreign parent, the sum of the cost for each should match the
total reported in 2 .
• Include the cost of voting interest and non-voting equity interest.
• Exclude the cost to any U.S. entity that is not affiliated with this foreign parent.
$ Bil. Mil. Thous. Dols.
1
,000
Total cost to this foreign parent's AFG and U.S. affiliates......................
320
EXAMPLE 14.
Affiliated Foreign Group
(Repeated
from page 3)
Foreign Company X (2)
Affiliated foreign group means:
(1) the foreign parent,
(2) 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
(3) any foreign entity, proceeding down the ownership
chain(s) of each of these members, which is owned more
than 50 percent by the member above it.
(As used here, "entity" is synonymous with "person,"
as that term is used in the broad legal sense.)
>50 % >50 %
>50 %
Foreign Parent (1)
Foreign Company Z (3)
Foreign Company Y (3)
Foreign
United States
≥10%
Foreign companies X, Y, and
Acquired U.S. Entity
Z and the foreign parent
compose the affiliated foreign
group in this example
27
DEBT AND EQUITY BETWEEN THE AFFILIATED FOREIGN GROUP (AFG) AND U.S. AFFILIATES
For the acquisition, how much did:
$ Bil. Mil. Thous. Dols.
A.
This affiliated foreign group DIRECTLY pay to the seller (prior owner) of the
1
acquired U.S. entity as consideration (cash or equity)? ..............................................
381
,000
1
,000
B.
This affiliated foreign group DIRECTLY loan to the acquired U.S. entity?....... ................... . . . ....
382
1
,000
C.
This affiliated foreign group invest in existing U.S. affiliates as cash or equity?............................ .
383
1
,000
D.
This affiliated foreign group loan to existing U.S. affiliates?. ...........................................
384
NOTE: If there is more than one foreign parent (direct, and/or indirect through existing U.S. affiliates), complete 15 through 27 for
each additional foreign parent on separate pages. Additional copies of these pages may be downloaded from www.bea.gov/be13.
FORM BE-13A (REV. 01/2017)
Page 9
PRIOR OWNERSHIP
22
Did this foreign parent hold voting interest (directly, and/or indirectly through existing U.S. affiliate ) in
acquisition date reported in
1 ?
Exclude the cost of the acquisition that took place on the date reported in
1
..............................
303
Information for Foreign Parent Number ___ of
