BEA Survey Questions

BEA added two questions to the BE-577 survey beginning in first quarter 2020 to collect information on the currency composition of intercompany debt receivable and payable balances between foreign affiliates and their U.S. parents. The U.S. dollar value of the debt denominated in euros, yen, and other currencies should be reported. Do not report the foreign currency value of the debt. The sum of the currency information should equal the total end of quarter balance reported in the previous question.

For example:

BEA added two questions to the BE-605 survey beginning in first quarter 2020 to collect information on the currency composition of intercompany debt receivable and payable balances between U.S. affiliates and their affiliated foreign group. The U.S. dollar value of the debt denominated in euros, yen, and other currencies should be reported. Do not report the foreign currency value of the debt. The sum of the currency information should equal the total end of quarter balance reported in the previous question.

For example:

For BE-45 reports from Q1 2019 onward, all the amounts you report on the form, on Schedules A and B, should be quarterly amounts for the reporting period. Please do not report any year to date or annual amounts.

For BE-45 reports prior to Q1 2019, please only report annual amounts on Schedule B. Schedule A should contain only quarterly amounts.

Respondents will be notified by mail in mid-March to complete the 2024 BE-10 Survey forms. Extension requests will be available in eFile at that time.

Certain private funds are exempt from BE-10 reporting. For more information on reporting requirements for private funds, visit www.bea.gov/privatefunds.

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.

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.

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 partnership’s equity.

If the U.S. business enterprise was still in existence and still owned at least 10 percent of a foreign affiliate at the end of its fiscal year that ended in calendar year 2024, then the company is required to file a BE-10A form and one or more BE-10B or BE-10C forms.

If the U.S. business enterprise or all of their foreign affiliates were no longer in existence before the end of its fiscal year in calendar year 2024, AND was notified to file by BEA, then the company must submit a BE-10 Claim for Not Filing.

Yes, your company is still required to file a BE-10A form and its corresponding BE-10B, BE-10C, or BE-10D forms if a foreign affiliate is owned by a US entity which has a ten percent or greater voting (or equivalent) interest.