The affiliate named in question 4 was restructured. What is my reporting responsibility?

Please select option 3 (Affiliate was merged or reorganized) in question 8 AND provide as much information about the restructuring as possible in the remarks box on page 4. If this affiliate is now owned by another foreign affiliate, select indirect in question 10 and provide the BEA ID or name and country of location of the new foreign parent in question 11 (see examples 1 and 2 on page 2). The affiliate that is directly-owned by the U.S reporter should include the income from any subsidiaries that they own on an equity basis in the net income they report to BEA (see instructions for question 12A).