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  4. Should dividends from other foreign affiliates be included in question 12A, net income?

Should dividends from other foreign affiliates be included in question 12A, net income?

No, do not include dividend income from subsidiaries except for those owned less than 20 percent. The net income of the foreign affiliate that is directly-owned by the U.S. reporter should include the income of subsidiaries on an equity basis in the net income they report to BEA.