Foreign Direct Investment Questionnaire Redevelopment For 2013

Foreign Direct Investment Questionnaire redevelopment
for 2013
The Office for National Statistics will be making alterations to the annual and quarterly
Foreign Direct Investment (FDI) questionnaires in 2013. These changes are being made
as a result of revised international regulations, as specified by the Organisation of
Economic Cooperation and Development (OECD), the International Monetary Fund (IMF)
and Eurostat. ONS has also taken the opportunity to review the FDI questionnaires and
improve existing questions.
This webpage will provide respondents of the FDI inquiry with information regarding the
changes to the questionnaire and the timetable for developing the new questionnaires.
This web page will be updated regularly as progress is made towards delivery.
Progress to date:
All changes required to the questionnaires have been scoped from the
international manuals
ONS is currently testing the draft version of the new FDI questionnaire. Testing is
being undertaken on a random sample of FDI respondents
The Secure Electronic File Transfer (SEFT) questionnaire is currently being

updated
The changes to the international manuals means ONS is developing new data
processing systems
The pages below contain the list of proposed changes to the questionnaires followed by
the latest drafts for inwards and outwards foreign direct investment.
Main proposed Foreign Direct Investment questionnaire
changes for 2013
Questionnaire layout
To help simplify the questionnaires a number of changes will be made to the layout. The
current FDI questionnaires have separate sections on earnings and dividends of
affiliates, these will be combined. The section on preference shares will be moved to
follow sections on quoted and unquoted equity capital transactions.
Annex 1, Definitions, at the back of the current questionnaire, will be amended to

include some of the key changes described below. These changes will be added to the
front of Section B, under Business Structure, in the new questionnaire.
Branch Earnings, Assets and Liabilities

The two sections in the old questionnaire, Branch Earnings, and Branch-Head Office
Balance Sheet will be combined into one Branch Earnings, Assets and Liabilities. The
structure will be simplified with questions covering profit and loss, branch-head office
cash remittances, assets and liabilities and intercompany current account, with a large
reduction in the items listed for exclusion from profit and loss.
Terminology
The new questionnaire aims to harmonise and simplify the terminology, for example:
The term affiliate (defined in the questionnaire as a company whose equity is 10

per cent or more owned by another company) will replace subsidiary and
associate.
Debt will be used as a term instead of loan capital, therefore the Preference
Shares and Loan Capital section will be renamed, with the term debt used
within the section.
The terms gains and losses (used in the re-titled Preference Shares and Debt
section) will be replaced by increases and decreases in the value of preference
shares and debt.
Question 8 on the old questionnaire, which identifies holding companies, will be

expanded to refer to immediate foreign parent (or affiliate), head office or fellow
enterprise.
1
Assets and liabilities will replace the term branch equity capital in the re-named
section Branch Earnings, Assets and Liabilities, and the explanatory notes
defining branch equity capital will be removed. Assets and liabilities at market
value are requested where they are available.
Changes due to Balance of Payments Manual (Sixth Edition)

revised definitions
Fellow enterprises
In the case of inward Foreign Direct Investment, where there is equity investment
between the UK affiliate and a fellow enterprise outside the UK of less than 10 per cent,
this should now be reported as a fellows relationship, in a separate questionnaire return.
This extends the current requirement to report for fellows in a loan (debt) relationship
Voting power
The term voting power will replace voting share capital or voting rights. It reflects the
fact that some categories of shares, such as golden shares, have voting power which is
greater or less than that of an ordinary share, so that a parents shareholding may not
be in proportion to its actual voting power.
Market value of quoted shares

The current questionnaires ask for share values as recorded on a companys balance
sheet. In addition to this, the new questionnaires will ask for the value of these shares
as market valuations.
Insurance technical reserves

The new questionnaires will ask that insurance technical reserves, where one of the
companies is a captive insurance affiliate, are included in debtor and creditor balances
reported in the Balance Sheet Intercompany Loans section.
Link to Balance of Payments Manual Sixth Edition
http://www.imf.org/external/pubs/ft/bop/2007/bopman6.htm
2
Page 1
FOREIGN DIRECT INVESTMENT INWARDS

QUESTIONNAIRE BPM6 BASIS (DRAFT)
Over page is the latest draft Foreign Direct Investment inwards questionnaire, meeting the
new BPM6 manual requirements. This is the UK annual questionnaire, but the question
changes will be the same in the quarterly questionnaires, for UK, Northern Ireland and Euro
versions.
This is not the finalised version of the questionnaire.

Page 2
Purpose of this Survey

The purpose of this survey is to collect data on assets and liabilities of foreign parent companies in their UK affiliates
and branches and the investment positions and transactions related to those assets and liabilities. Data from this
survey is used to measure earnings, transactions and levels of investment by immediate foreign parent companies in
their UK affiliates.
Your data will contribute to an essential measurement of the UK's Balance of Payments. Details on the publication
of this data can be found at www.statistics.gov.uk. For further information regarding Foreign Direct Investment (FDI),
please refer to the Organisation for Economic Cooperation and Development (OECD) Benchmark Definition of FDI
(Fourth Edition).
Definition of UK
The UK includes England, Scotland, Wales and Northern Ireland but excludes the Channel Islands and the Isle of
Man. For purposes of oil and mineral exploration and extraction the UK includes the UK continental shelf.
Exclude: Data relating only to UK parents of the UK affiliate company.
What ONS requires:

Data on any immediate foreign parent company that has a direct or indirect holding of 10% or more of the issued
voting power (see page 4 for definition) of the UK company or group of companies.
Data on any foreign fellow enterprise with which the UK group has an outstanding intercompany or branch-head
office balance. Please refer to Page 4 for the definition of a fellow enterprise.
Important:
Where there is more than one UK-resident company or branch within your enterprise group, you are asked to
complete this questionnaire on behalf of the entire UK group of companies.
Where questions refer to 'the UK company' this should be taken to mean 'the UK local enterprise group' where
appropriate.
If it is not possible for you to report on behalf of the entire UK group, it may be necessary for each UK company
or branch within your group with foreign direct investment links to return a separate questionnaire. Please
contact ONS for further information, quoting your respondent identification number and survey code found on
the front page.
Questionnaire Structure
This questionnaire is divided into two parts:
PART ONE - YOUR COMPANY DETAILS

Section A - Reporting Period and Company Share Status.
Section B - Business Structure.
PART TWO - DETAILS OF FOREIGN PARENT COMPANIES, HEAD OFFICES AND FELLOW ENTERPRISES
Section C - Immediate Foreign Parent Company, Head Office and Fellow Enterprise Details.
Section D - Earnings and Dividends.
Section E - Quoted Equity Capital Transactions and Balance Sheet.
Section F - Unquoted Equity Capital Transactions and Balance Sheet.
Section G - Preference Shares and Debt Attributable to the Immediate Foreign Parent Company.
Section H - Balance Sheet: Intercompany Loans and Current Account.
Section I - Branch Earnings, Assets and Liabilities.
Section J - Comments and Contact Details.
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How to Complete the Questionnaire

Scanning and imaging technology will be used to read this questionnaire. To maximise the benefit of this
technology each answer box is split into individual character boxes. Please complete these boxes according to the
guidance below:
PLEASE DO:
complete in black ink
ensure letters and numbers are PRINTED and centred within each box
leave a space between each word
report all figures to the nearest 0.1 million (or 0.1 million if you have previously
agreed with us to complete the questionnaire in Euros)
indicate negative figures to the nearest 0.1 million For example (17,500,000) = - 1 7 . 5
m
if final figures are not yet available you may provide informed estimates
complete the questionnaire from question 1 through to question 49. You will be guided to the questions relevant to
your business via routing questions
ensure that you return the entire questionnaire, without removing any pages
request additional paper questionnaires if required
use the definitions provided on page 4
PLEASE DO NOT:
use commas
, or dashes -
cross sevens 7 or zeros 0
write Nil or NOT APPLICABLE (N/A)
use coloured ink as the data will not read effectively
overlap or join characters
strike through unused boxes
photocopy this questionnaire

Section A - Reporting Period and Company Share Status
Data should be provided from your own UK accounting systems.
Please report for the period:
1. a) Are you able to report for the calendar year 1st January - 31st December 2012?
Yes X Go to question 2
No X Go to question 1b MRK
b) What are the dates of the period that you will be reporting for?
DD M M Y Y Y Y DD M M Y Y Y Y
From 0411 To 0412 DTU
2. What is the year(s) of your annual accounting period for your published statutory accounts
eg. 2012 or 2012/13?
Period
/ 0421 AEF
3. Are the shares of the UK company quoted on the London Stock Exchange (LSE)?
No X
Yes X 0312 MRK
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Page 4
Foreign Direct Investment Definitions

It is important to note that terms referred to in this questionnaire may differ to accountancy standard terms. For the
purpose of this survey the following definitions should be used.
Voting Power
Generally, ordinary shares provide voting power, the measure of control of the company. While voting power is often
obtained through the purchase of equity, it is possible to have voting power that is not the same proportion as equity
ownership. This is mainly the case where there are different classes of shares such as 'A' and 'B' class shares, where A
may have a higher weight of voting power (control) than the B class of shares. It is also possible to obtain voting power
without purchasing equity (for example through repurchase agreements).
Ultimate Parent Company

The ultimate parent company is the one that is at the top of the ownership chain, i.e. not controlled by any other entity.
Immediate Foreign Parent Company

An immediate foreign parent is the first foreign (i.e. non-UK) business (i.e. company B in diagram below) which holds 10%
or more voting power within your company. It is possible for there to be more than one immediate foreign parent
company.
Branch
For the purpose of FDI a branch is a permanent establishment but not a separate legal entity. For which a complete set of
accounts exists or there is the ability to compile a meaningful, from both an economic and legal viewpoint, set of accounts.
Affiliate Company
Affiliate is used as an umbrella term covering both subsidiaries (where the investor holds more than 50% of the voting
power) and associates (where the investor holds between 10% and 50%). An immediate foreign affiliate company is the
first foreign (non-UK) affiliate in which your company holds at least 10% of the voting power. Your company is a foreign
affiliate if a foreign company holds at least 10% of your voting power.
FDI relationship Minimum voting power of the parent company* Maximum voting power of the parent company*
Affiliate 10% 100%

Associate 10% 50%
Subsidiary Greater than 50% 100%
* does not include branches as these are not legal entities in their own right (see Branch definition).
Foreign Fellow Enterprise

A foreign fellow enterprise is a foreign company with whom you have an equity or debt relationship and share the same
ultimate parent company. The ultimate parent company must have 10% or more voting power in one of the fellow
enterprises. Neither fellow enterprise company owns more than 10% voting power in the other fellow enterprise.
An example of a fellow enterprise relationship:

Company A - Foreign
Ultimate parent of B, C and D
10% or more voting power
Company B - Foreign
Immediate foreign parent of C and D

Company C UK Company D - Foreign

Equity, debt or
Fellow enterprise of D Fellow enterprise of C
Foreign affiliate of B other transaction Affiliate of B
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Section B - Business Structure

For this Section of the questionnaire you are being asked questions around ownership of companies and therefore we are
asking you to provide figures as percentage of voting power, defined on page 4. From question 16 onwards, we move
away from ownership questions and you will be asked to answer questions with regards to voting share capital . Voting
share capital refers directly to the share equity in a company.

4. What is the legal name of your ultimate parent company?
If you have more than one ultimate parent, please phone the office using the number on the front of
your questionnaire. 0221
RBC
5. What is the country of residence code of your ultimate parent company?

See Annex 3 for a list of codes and select one option. 0222 NCB
6. What is the primary industry sector code for your ultimate parent company?
See Annex 4 for a list of codes and select one option. 0223 NCB
7. What percentage of the UK affiliate company's voting power is held by the ultimate parent company?
Voting Power
Generally, ordinary shares provide voting power. While voting power is often obtained through the purchase of
equity, it is possible to have voting power that is not the same proportion as the equity ownership (e.g. 'Golden'
shares have a greater voting power than other shares).
Note: for a branch, voting power will automatically be 100%.

% 0224 NCB
Immediate Foreign Affiliate(s)
8. In how many immediate foreign affiliate companies (outward investment) does your company directly
invest, in which your company has a shareholding with a voting power of 10% or more?
0231 NPQ
Immediate Foreign Parent(s)
9. How many immediate foreign parent companies have holdings of 10% or more voting power
within your company? 0232 NCS
Part Two of this questionnaire asks you to provide details of your immediate foreign parent company or head office,
STOP or a fellow enterprise. If you have more than one immediate foreign parent company, or fellow enterprise
relationship, a separate version of Part Two must be completed for each of these entities. You only need to
record foreign fellow enterprises on this questionnaire where there are equity or debt transactions/positions between
your company and theirs.
To request additional paper questionnaires please call quoting your respondent identification number and survey
code.
An electronic Excel spreadsheet questionnaire is available as an alternative to the paper questionnaire. It is
advisable to use the spreadsheet version of the questionnaire when returning data for multiple entities. Please
telephone your contact on the front page of the questionnaire to request the Excel spreadsheet.
PLEASE DO NOT RETURN PHOTOCOPIES OF THIS QUESTIONNAIRE
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PART TWO - Details of Immediate Foreign Parent Companies, Head Offices and
Fellow Enterprises
As described on page 5, a separate Part Two must be completed for each immediate foreign parent company, head office
and fellow enterprise. These pages must be provided by ONS (rather than photocopied), please see page 5 for further details.
Section C - Immediate Foreign Parent Company, Head Office or Fellow Enterprise Details
10. What is the legal name of this immediate foreign parent company, head office or fellow enterprise?
0211
RBC
11. Is the foreign entity named in question 10 an immediate foreign parent, head office or a fellow enterprise
of the UK company or branch?
Immediate foreign
parent/head office X
Fellow enterprise X MBH
For the purpose of this survey a Fellow Enterprise will be reported in the same way as an affiliate and asked to complete
the same questions. A separate Part 2 must be compiled for each Fellow Enterprise as described on page 5.
12. Is this immediate foreign parent company, head office or fellow enterprise a type of holding company
specifically set up for passing investments through its country of residence rather than being the
primary destination of such investment?
No X
0505
Yes X MRK
13. What is the country of residence code for this immediate foreign parent company, head office or
fellow enterprise?
See Annex 3 for a list of codes and select one option.
0212 NCB
14. What is the primary industry sector code for this immediate foreign parent company, head office
or fellow enterprise?
0213 NCB
15. What percentage of the UK affiliate company's voting power is held by this immediate foreign
parent company?
See page 4 for definition of voting power.
% 0214
NCB
The questions on business structure have now been completed. For the remainder of the questionnaire please answer
questions with regards to voting share capital.
16. What percentage of the UK affiliates company's voting share capital is held by this
immediate foreign parent company? % xxxx NCB
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17. Is the UK entity completing this questionnaire, an affiliate company, fellow enterprise, or a branch?
(Please refer to definitions on page 4)
Affiliate Company/
Fellow Enterprise
X Please continue to Section D (Page 7)
Branch X Please continue to Section I (Page 19)

0602 MBH
Section D - Earnings and Dividends

Profits and Losses made by the UK Affiliate Company or group of companies
Include: Exclude:
Interest accrued to or from this UK affiliate company. Deferred taxation.
Profits and losses after accounting for depreciation. Realised and or unrealised capital increases or
UK taxes charged on profits (corporation tax). decreases made by the company.
Ordinary and exceptional dividends paid, i.e. do not Increases or decreases arising from valuation
deduct those from reported profit or loss figures for this changes such as inventory write-offs.
question (ordinary dividends should be repeated in Provisions for bad debts.
question 22). Costs of reorganisation or restructuring which have
any material effect on the nature of the operation.
18. What was the value of this immediate foreign parent's share of the UK affiliate company's:
Millions of
.
a) consolidated profit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m 1011 AFH
OR
b) consolidated loss? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
m 1012 AFH
19. What was the value of withholding taxes deducted from payments
made to this immediate foreign parent company and its foreign
affiliate companies by the UK company?
Include: Exclude:
Tax withheld on payments to this immediate foreign Underlying taxes on profits (for example, corporation tax)
parent company or head office and foreign affiliates
less tax withheld on payments from this immediate
foreign parent company and foreign affiliates. Millions of
.
m 1311 AFH
20. What was the value of your tax credits?

These are credits that, with permission from Her Majesty's Revenue and Millions of
Customs, have been paid or received direct to or from the UK company
.
under the UK double taxation agreements with other countries . . . . . . . . . . m 1321 AFH
21. What was the value of your tax refunds?

These are refunds that, with permission from Her Majesty's Revenue and Millions of
Customs, have been paid or received direct to or from the UK company
.
under the UK double taxation agreements with other countries . . . . . . . . . . m 1322 AFH
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Page 8
22. What was the value of ordinary dividends paid to this immediate foreign parent in this period?
Provide full value of the dividends paid, including withholding tax and tax credits.
Exclude:
Exceptional dividends
Millions of
.
m 2019 AFH
23. a) What was the value of exceptional dividends paid to this immediate foreign parent in this period?
An exceptional dividend is a non-recurring distribution of profit which is unusually large in size or is of an unusual
nature. It could be, for instance, due to exceptional profit or financial restructuring of the group. Exceptional
dividends are also known as 'Super' dividends or 'Extra' dividends. Millions of
.
m 2039 AFH
b) What were the reasons for the exceptional dividends included in Question 23a?
If not applicable, please leave blank.
FGI
24. Is the UK company quoted on the London Stock Exchange (if stated 'Yes' in question 3) or are there any
quoted shares covered by this return that have been acquired or disposed of?
Yes X Please continue to Section E (page 9)
No X Please continue to Section F (page 12)

MRK
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Page 9
Section E - Quoted Equity Capital Transactions and Balance Sheet

If you are reporting for shares that will be unquoted at the end of this period, but were previously
quoted shares, please include these figures in Question 32, rather than 27.
25. What was the value, as recorded in the UK affiliate company's balance sheet, of quoted equity capital and
reserves of the UK affiliate company directly attributable to this immediate foreign parent company at the
start of the period this questionnaire covers?
This figure should equal the previous reporting period's closing balance. Millions of
.
m 3191 GLA
26. What was the market value of the immediate foreign parent's Millions of
share of the UK affiliate company at the start of the period .
this questionnaire covers? m AFH
27. What was the value, as recorded in the UK affiliate company's balance sheet, of quoted equity capital and
reserves of the UK affiliate company directly attributable to this immediate foreign parent company at the
end of the period this questionnaire covers?
Include: Exclude:
Any unquoted acquisition or disposal made during this Quoted equity capital and reserves of this
period which was subsequently made quoted by the end UK affiliate company attributable to other
of this period. shareholders.
Any quoted acquisitions or disposals made
during this period which was subsequently
made unquoted at the end of this period.
Millions of
. 3192
m GLA
Millions of
28. What was the market value of the immediate foreign parent's share
of the UK company at the end of the period this questionnaire covers? .
m AFH
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29. For Questions 29a and 29b, please include & exclude the following items:
Include: Exclude:
Quoted shares of the UK affiliate company. Intercompany current account.
New issues of quoted shares. Acquisitions or disposals funded by
Acquisitions or disposals where an immediate foreign parent intercompany transfers, please ensure this
company's shares are issued in exchange for the equity value is included in question 39b.
capital of the UK company (valued at the market value of the Patents and trademarks.
immediate foreign parent company's share on the day of Unquoted or preference shares.
purchase) and capital contributions from the immediate
foreign parent company or associate companies.
Acquisitions or disposals arising from capitalisation of the
intercompany current account balances or unlisted loans (with
a corresponding reduction in the net amount due to the Foreign
Parent company in Section H page 17).
Capital and cash injections which are not for repayment and
on which no interest is payable.
Assets.
Land, structures, immovable equipment that are directly
owned but not already covered through ownership of an
associated company.
Mobile equipment (such as ships, aircraft, gas and oil drilling
rigs) that operate in the foreign economy for at least one year,
is recognised by the tax authorities and is not already covered
through ownership of an associated company.
Manufacturing rights or securities, for example, supplied by
or to this immediate foreign parent company.
Licences or rights to mine or explore.
What was the total value of:

a) acquisitions of quoted equity capital of this UK affiliate company by the
immediate foreign parent in this period? Millions of
Please report in cash or exchange values, not nominal values.
.
m 2111 AFH
b) disposals of quoted equity capital of this UK affiliate company by the

immediate foreign parent in this period? Millions of
. 2112
m AFH
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The following question asks you to record the value of all items causing either an increase of decrease in quoted equity
other than acquisitions or disposals recorded in question 29.
30. For Questions 30a and 30b, please include the following items:
Include:
Any other non-transactional increases or decreases excluding
re-invested earnings, retained or unremitted profit.
Unrealised increases or decreases resulting from currency exchange
rate movements during the period, that have not already been
reported in question 29.
Unrealised increases or decreases resulting from revaluations of
assets during the period, that have not already been reported in
question 29.
Any other non-transactional increases or decreases to the closing
value of quoted ordinary shares not accounted for above that will
result in a discrepancy between the opening and closing values
given in questions 25, 27 and 28.
During this period, what was the change in value of the quoted equity? Was there a
a) increase in the value of quoted equity capital of the UK affiliate company held by this
immediate foreign parent? Millions of
.
OR m 2121 AFH
b) decrease in the value of quoted equity capital of the UK affiliate company held by this
immediate foreign parent? Millions of
.
m 2122 AFH
STOP Please continue to Section G (page 15)
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Page 12
Section F - Unquoted Equity Capital Transactions and Balance Sheet

If you are reporting for shares that were made quoted prior to the end of this period, but were previously unquoted shares,
please include these figures in Question 27, rather than 32.
31. What was the value, as recorded in the UK affiliate company's balance sheet, of unquoted equity capital and
reserves of the UK affiliate company directly attributable to this immediate foreign parent at the start of the
period this questionnaire covers?
This figure should equal the previous reporting period's closing balance. Millions of
.
m 3291 GLA
32. What was the value, as recorded in the UK affiliate company's balance sheet, of unquoted equity
capital and reserves of the UK affiliate company directly attributable to this immediate foreign parent
company at the end of the period this questionnaire covers?
Include: Exclude:
Any unquoted acquisition or disposal made during this Quoted equity capital and reserves of the UK
period which was subsequently made unquoted at the company attributable to other shareholders.
end of this period. Unquoted acquisitions or disposals made
during this period which was subsequently made
quoted at the end of this period.
Millions of
.
m 3292 GLA
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Page 13
33. For Questions 33a and 33b, please include & exclude the following items:
Include: Exclude:
Unquoted shares of the UK company. Intercompany current account.
Existing and new issues of unquoted shares. Acquisitions or disposals funded by
Acquisitions or disposals where an immediate foreign parent intercompany transfers, please ensure this
company's shares are issued in exchange for the equity value is included in question 40b.
capital of the UK company and capital contributions from the Patents and trademarks.
immediate foreign parent company or associate companies. Quoted or preference shares.
Acquisitions or disposals arising from capitalisation of the
intercompany current account balances or unlisted loans (with
a corresponding reduction in the net amount due to the
immediate foreign parent company in Section H page 17).
Capital and cash injections which are not for repayment and
on which no interest is payable.
Assets.
associated company.
Mobile equipment (such as ships, aircraft, gas and oil drilling
rigs) that operate in the foreign economy for at least one year,
is recognised by the tax authorities and is not already covered
through ownership of an associated company.
Manufacturing rights or securities, for example, supplied by
or to this immediate foreign parent company.
a) acquisitions of unquoted equity capital of this UK affiliate company by this

immediate foreign parent in this period?
Please report in cash or exchange values, not nominal values. Millions of
.
m 2211 AFH
b) disposals of unquoted equity capital of this UK affiliate company by this
immediate foreign parent in this period?
Millions of
. 2212
m AFH
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The following question asks you to record the value of all items causing either an increase or decrease in unquoted
equity other than acquisitions or disposals recorded in question 33.
34. For Questions 34a and 34b, please include the following items:
re-invested earnings, retained or unremitted profit
reported in question 33
assets during the period, that have not already been reported in
question 33
value of unquoted ordinary shares not accounted for above that
will result in a discrepancy between the opening and closing values
given in questions 31 and 32
During this period, what was the change in value in unquoted equity? Was there a
a) increase in the value of unquoted equity capital of the UK affiliate company held by this
immediate foreign parent?
Millions of
OR .
m 2221 AFH
b) decrease in the value of unquoted equity capital of the UK affiliate company held by this
Millions of
.
m 2222 AFH
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Section G - Preference Shares and Debt Attributable to the Immediate Foreign Parent Company
For the purpose of the survey, preference shares and debt are considered to:
Include: Exclude:
Non-participating preference shares. Intercompany loans and current account as
Debt securities. defined and recorded in Section H (page 17).
Trade balances. Financial derivatives.
Financial leasing and leasing creditors.
Permanent debt.
Debenture.
35. What was the value, as recorded in your balance sheet, of preference shares and debt of the UK affiliate
company directly owed to this immediate foreign parent at the start of the reporting period?
Millions of
.
m 3691 AFH
36. What was the value, as recorded in your balance sheet, of preference share capital and debt of the
UK affiliate company directly attributable to this immediate foreign parent at the end of the reporting period?
This should equal questions 35+(37a-37b)+38a
OR
35+(37a-37b)-38b
Millions of
.
m 3692 AFH
37. For Questions 37a and 37b, please include and exclude the following items:
Include: Exclude:
Preference shares. Intercompany current account.
Debt of the UK company. Acquisitions funded by intercompany
Debentures of the UK company. transfers. Please ensure this value is
Existing and new issues of preference shares and debt. included in either question 39 or 40.
Acquisitions or disposals where immediate foreign parent Acquisitions of ordinary shares.
company's shares are issued in exchange for the UK
company's preference shares and debt.
a) acquisitions of the preference share and debt of the UK affiliate company by this immediate foreign
parent in this period?
Millions of
.
m 2611 AFH
b) disposals of the preference share and debt of the UK affiliate company by this immediate foreign parent
in this period?
Millions of
.
m 2612 AFH
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The following question asks you to record the value of all items causing either an increase or decrease in preference
shares other than acquisitions or disposals recorded in question 37.
38. For Questions 38a and 38b, please include items such as the following:
reported in question 37.
assets during the period, that have not already been reported in question 37.
value of preference shares and debt not accounted for above
that will result in a discrepancy between the opening and closing
values given in questions 35 and 36.
During this period what was the:
a) increase in value of the preference share capital and debt of the UK affiliate company held by this
Millions of
.
OR m 2621 AFH
b) decrease in value of the preference share capital and debt of the UK affiliate company held by this
Millions of
.
m 2622 AFH
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Section H - Balance Sheet: Intercompany Loans and Current Account

The intercompany current account covers the borrowing and lending of funds between the UK company and this
immediate foreign parent or fellow enterprise. There is no distinction between long and short-term investment.
In answering these questions, please do not net off the creditor and debtor balances against each other.
Include: Exclude:
Long and short-term loans. Preference share and debt reported in Section G
Trade credit. (page 15).
Insurance technical reserves, where one of Intercompany current account balances where the
the companies is a 'captive' insurance affiliate. companies involved are monetary financial institutions,
These are also known as insurance technical financial intermediaries or financial auxiliaries.
provisions and are provisions made by insurance
companies for:
Prepayments of premiums.
Claims incurred but not yet paid.
Claims reported but not yet resolved.
Estimates of claims incurred but not yet reported.
What was the gross value of the:

a) opening intercompany DEBTOR balance owed by this immediate foreign parent at the start date
of the reporting period?
The figure for question 39a should equal the previous reporting period's closing balance.
Millions of
.
m 3721
AFH
Millions of
b) closing intercompany DEBTOR balance owed by this immediate
.
foreign parent company at the end date of the reporting period? m 3722
AFH
Include: Exclude:
Insurance technical reserves where one of the Intercompany current account balances where the
companies is a 'captive' insurance affiliate. companies involved are monetary financial institutions,
financial intermediaries or financial auxiliaries.

a) opening intercompany CREDITOR balance owed to this immediate foreign parent at the start
date of the reporting period?
Millions of
.
m 3711 AFH
Millions of
b) closing intercompany CREDITOR balance owed to this
.
immediate foreign parent at the end date of the reporting period? m 3712 AFH
62H217
Page 18
41. What was the value of the gross interest charge (before deduction of withholding taxes and tax credits)
on an accruals basis in this period:
a) to this immediate foreign parent company?
Include:
Millions of
Intercompany account.
Other loans.
.
Non-participating preference shares. m 1211 AFH
Millions of
b) from this immediate foreign parent company? .

m 1212 AFH
STOP Please continue to Section J (page 21)
62H218
Page 19
Section I - Branch Earnings, Assets and Liabilities

Profits and Losses made by this UK Branch
For the purpose of FDI a UK Branch is a permanent establishment but not a separate legal entity. Such establishments
should have a complete set of accounts which exists or there is the ability to compile a meaningful, from both an
economic and legal viewpoint, set of accounts. A branch is controlled by the 'Head Office' of the parent company.
Include: Exclude:
Profits and losses from UK branch activities only. Deferred taxation.
Interest earned by this UK branch on an accruals Realised or unrealised capital increases or decreases
basis. made by the branch.
Profits and losses after accounting for depreciation. Increases or decreases arising from valuation changes
UK taxes charged on the profits of the branch. as inventory write-offs.
Provisions for bad debts.
Costs of reorganisation or restructuring which have
any material effect on the nature of the operation and
for which you would report separately in your accounts.
42. What was the value of this UK branch's:
Millions of
.
a) profit? m AFH
OR
b) loss? .
m 1111 AFH
43. What was the value of cash payments to (+) or from (-) the UK branch and the immediate foreign head
office during the reporting period? Millions of
.
m GLA
44. What was the value of the assets of the UK branch as stated on your
balance sheet:
Please report market value where available.
Exclude intercompany current account, this should be included in questions 46 and 47.
Millions of
.
a) at the start date of the reporting period? m 3411 AFH
.
b) at the end date of the reporting period? m 3412 AFH
45. What was the value of the liabilities (i.e. those external to your company group), as stated on your
balance sheet, of the UK branch:
Millions of
a) at the start date of the reporting period? .

m 3421 AFH
.
b) at the end date of the reporting period? m 3422 AFH
62H219
Page 20
The intercompany current account covers the borrowing and lending of funds between the UK branch and the
immediate foreign head office.
46. What was the value of the:

a) opening balance of the loan and current account in the UK branch directly owed TO the
foreign head office at the start of the reporting period?
Millions of
.
m AFH
b) closing balance of the loan and current account in the UK branch directly owed TO the
foreign head office at the end of the reporting period? Millions of
.
m AFH

a) opening balance of the loan and current account in the UK branch directly owed FROM the
foreign head office at the start of the reporting period?
Millions of
.
m AFH
b) closing balance of the loan and current account in the UK branch directly owed FROM the
foreign head office at the end of the reporting period? Millions of
.
m AFH
62H220
Page 21
Section J - Comments and Contact Details
48. Please use the box below to:

Describe any changes in your data between this and previous periods that you think are significant.
Tell us about any organisational changes that have affected your response to this questionnaire.
Please include details of any significant impacts upon your data resulting from changes in the accounting
approaches you have taken.
003
FST
49. Please write the details of the person we should contact if we have any queries regarding the
data returned on this questionnaire.
Contact QVA
9020
Name
Position in
business
Telephone
Number Ext 9030 QVE
Fax
Number 9040 QVF
Email
Address QVI
9050
Signature Date
62H221
Annex 1 - Glossary
Branch
See page 4.
Branch Equity Capital

This is the book value of the fixed assets, investments and current assets of the branch less amounts due to the head office
and liabilities to third parties.
Equity Capital
For the purpose of this survey, equity capital is defined as:
Include:
existing quoted ordinary shares
existing unquoted ordinary shares
participating preference shares not detailed in Section E
branch capital
new issues of ordinary shares
assets such as land, structures and immovable equipment that are directly owned but not already covered through
ownership of an associated company in your company group
mobile equipment (such as ships, aircraft, gas and oil drilling rigs) that operate in the UK economy for at least one year, is
recognised by the tax authorities and is not covered through ownership of an associated company
capitalisations of the intercompany current account balances or unlisted loans (with a corresponding reduction in the net
amount due from the UK company in Section H)
share exchanges where an immediate foreign parent company's shares are issued in exchange for the equity of the
UK company (valued at the market value of the immediate foreign parent company's share on the day of purchase) and
capital contributions from the immediate foreign parent company or associate companies
manufacturing rights or securities, for example, supplied by or to this immediate foreign parent company
capital and cash injections and withdrawals which are not for repayment and on which no interest is payable
licences or rights to mine or explore
Exclude:
Preference share and loan capital as detailed in Section E
intercompany current account balances as detailed in Section H
financial derivatives.
Immediate foreign affiliate company or branch

The first foreign, i.e. non-UK affiliate or branch link in the ownership chain of your company.
Overseas Holding Company

In FDI terms, an overseas holding company is defined as a company set up for purposes of passing investments through the
resident country rather than being the primary destination of such investment.
Residence
Residence is defined as paragraph 73 of the International Monetary Fund (IMF) Balance of Payments Manual 5 as follows:
"An enterprise is said to have a centre of economic interest and to be a resident unit of a country (economic territory) when
the enterprise is engaged in a significant amount of production of goods and / or services there or when the enterprise owns
land or buildings located there. The enterprise must maintain at least one production establishment in the country and must
plan to operate the establishment indefinitely or over a long period of time". Please note that in this context 'production
refers to all forms of economic activity - not simply the production of goods'.
UK
The UK includes England, Scotland, Wales and Northern Ireland but excludes the Channel Islands and the Isle of Man. For
the purposes of oil and mineral exploration and extraction the UK includes the UK Continental Shelf.

See page 4.
62H222
Withholding Tax
In certain cases and countries, when a company pays interest, dividends, royalties etc. it deducts tax from the gross
amount payable. This is because the recipient of the interest etc. will be liable for tax on the amount. The tax authority
(HMRC in the UK) has decided that, in some cases, the tax should be collected by the payer of the interest etc. and
withheld for eventual settlement with the tax authority. In other words, a withholding tax is actually deducted by the payer
of the interest, so the recipient receives it 'taxed at source'.
62H223
Fellow enterprise
In FDI terms, a fellow enterprise is an enterprise that has the same ultimate parent but is not in an FDI (direct or
indirect) ownership relationship. The outstanding loans between these fellow enterprises should only be recorded on
this questionnaire if one is within the UK and the other is foreign.
Example of Fellow Enterprises with outstanding intercompany (or branch-head office) balances
Foreign company (A)
(e.g 100% equity ownership)
UK
UK company (B)
(e.g. 50% equity ownership)
lo
an
Abroad
Fellow enterprise (C)
Enterprise A owns 100 per cent of B and is therefore a direct investor in B. Similarly enterprise A owns 50 per cent of C and
is therefore a direct investor in C. As B and C share a common ultimate parent company (A), financial transactions and
positions between B and C cannot be considered disinterested, even though there is no equity relation between them. For
example, B may raise capital which it lends directly to C at a concessional rate due to both being controlled by A. If this
happens, B and C can be considered to be fellow enterprises in a direct investment relationship.
62H224
Annex 2 - Fully Consolidated System
You should complete this questionnaire if you are:
an independent UK company, or
the senior company in a group of UK companies, or
a holding company for one or more UK companies, or
a branch of a foreign company
and
a foreign company owns 10% or more of your equity capital.
You would not be the correct level in your company group to report to us if you report to another UK company.
However, it is possible that you report directly to a foreign parent company. This would not necessarily
exclude you from being the correct level in your group structure to complete this questionnaire.
We require data for:
your company
any immediate UK or foreign affiliate or branch of your company
any fellow enterprise with outstanding intercompany or branch head balances (see Annex 1 for a definition
of fellow enterprises).
You should contact us before proceeding if we are not aware that you:
report to another UK company

do not have any foreign affiliate companies or branches
have evidence that another company is reporting on your behalf.
The fundamental Foreign Direct Investment (FDI) concept is of a chain of investment leading away from
a single investor. This can be in either or both directions i.e. inward and/or outward. The basic FDI
relationship links are :-
FDI Relationship Share holding with voting Share holding with voting
rights equal to or greater than rights equal to or less than
Affiliate 10% 100%
Associate 10% 50%
Subsidiary 50.1% 100%
FDI Relationship links Parent to affiliate Level 1 only
Parent to branch Level 1 only
Subsidiary to subsidiary Any subsequent level
Subsidiary to associate Any subsequent level
Associate to subsidiary Any subsequent level
Non-FDI Relationship links Associate to associate Any subsequent level
Consolidated links apply until there are no further subsidiaries in the chain or the 'associate to associate'
link occurs.
The concept of consolidation, as in 'consolidated profit', refers to the grouping together of items within a
single industrial/geographical unit, as defined under the Fully Consolidated System described overleaf.
62H225
The diagram below demonstrates a simple flow of direct investment, showing both inward and outward
directions involving a UK company.
Simple diagram of inward and outward investment links
Inward Investment Ultimate Ultimate

Level 3 Parent 1 Parent 2
Inward Investment Intermediate

Level 2 Parent 1
Inward Investment Immediate Immediate

UK Base Level UK
COMPANY
Outward Investment Immediate Immediate

Level 1 Subsidiary 1 Subsidiary 2
Outward Investment Intermediate

Level 2 Subsidiary 2
Outward Investment Ultimate Ultimate

The diagram below and the corresponding text overleaf demonstrate inward investment links. This is the
Fully Consolidated System.
Percentage diagram of inward investment links
Investment
C - 12% A = no FDI
Level 3
relationship
Investment B - 55% E - 60% S G - 25% J - 100%

S A S
Level 2
Level 1 Immediate
Investment A - 60% S D - 15% A F - 20% A H - 5% NR
UK Base Level UK Affiliate Company
62H226
A is an immediate parent of the UK affiliate company, with 60% ownership of its UK subsidiary.
B is an immediate parent of its subsidiary company A and therefore a parent of the UK affiliate company,
with 33% (55% x 60%) ownership. It is not an ultimate parent because it, in turn, is an associate of
company C.
C is an immediate parent of its associate company B, an ultimate parent of A and therefore an ultimate
parent of the UK affiliate company, even though only 4 per cent (12% x 33%) of the UK affiliate's capital is
indirectly owned by this ultimate parent company.
D is an immediate parent of the UK affiliate company, with 15% ownership of its UK associate.
E is an ultimate parent of its subsidiary company D and, therefore, an ultimate parent of the UK affiliate
company, even though 9 per cent (60% x 15%) of the UK affiliate's capital is indirectly owned by this
ultimate parent company.
F is an immediate and ultimate parent of the UK affiliate company, with 20% ownership of its UK associate.
G is an immediate parent of its associate F, but not of the UK company, the UK company is only an
associate of its immediate and ultimate parent company F.
H is neither an immediate nor ultimate parent company of the UK company as it only has a portfolio
investment in the UK company.
J is an immediate parent of its subsidiary H, but as H has only a portfolio interest in the UK company so
has J.
62H227
Page 1
FOREIGN DIRECT INVESTMENT OUTWARDS

QUESTIONNAIRE BPM6 BASIS (DRAFT)
Over page is the latest draft Foreign Direct Investment outwards questionnaire, meeting the
new BPM6 manual requirements. This is the UK annual questionnaire, but the question
changes will be the same in the quarterly questionnaires, for UK, Northern Ireland and Euro
versions.
This is not the finalised version of the questionnaire.

Page 2
Purpose of this Survey

The purpose of this survey is to collect data on assets and liabilities of UK parent companies in their foreign affiliates
and branches and the investment positions and transactions related to those assets and liabilities. Data from this
survey is used to measure earnings, transactions and levels of investment by UK parent companies in their immediate
foreign affiliates and branches.
Your data will contribute to an essential measurement of the UK's Balance of Payments. Details on the publication of
this data can be found at www.statistics.gov.uk. For further information regarding Foreign Direct Investment (FDI),
please refer to the Organisation for Economic Cooperation and Development (OECD) Benchmark Definition of FDI
(Fourth Edition).
Definition of UK
The UK includes England, Scotland, Wales and Northern Ireland but excludes the Channel Islands and the Isle of
Man. For purposes of oil and mineral exploration and extraction the UK includes the UK continental shelf.
Exclude: Data relating only to UK affiliates and branches of the UK parent company.
What ONS requires:

Data on any foreign affiliate or branch that the UK group has a direct or indirect holding of 10% or more of the
issued voting power (see definition on page 4).
Important:
If your company has more than one immediate foreign affiliate company or foreign branch, you will be required to
complete separate questionnaires for each entity.
Questionnaire Structure
This questionnaire is divided into two parts:
Part One - Your company details

Section A - Reporting Period.
Section B - Business Structure.
Part Two - Details of Immediate Foreign Affiliates or Branches
Section C - Immediate Foreign Affiliate or Branch Details.

Section D - Earnings and Dividends.
Section E - Quoted Equity Capital Transactions and Balance Sheet.
Section F - Unquoted Equity Capital Transactions and Balance Sheet.
Section G - Preference Shares and Debt Attributable to the UK Parent Company.
Section H - Balance Sheet: Intercompany Loan and Current Account.
Section I - Branch Earnings, Assets and Liabilities.
Section J - Comments and Contact details
63H202
Page 3
How to Complete the Questionnaire

Scanning and imaging technology will be used to read this questionnaire. To maximise the benefit of this
technology each answer box is split into individual character boxes. Please complete these boxes according to the
guidance below:
PLEASE DO:
complete in black ink
ensure letters and numbers are PRINTED and centred within each box
leave a space between each word
report all figures to the nearest 0.1 million (or 0.1 million if you have previously
agreed with us to complete the questionnaire in Euros)
indicate negative figures to the nearest 0.1 million For example (17,500,000) = - 1 7 . 5
m
if final figures are not yet available you may provide informed estimates
complete the questionnaire from question 1 through to question 50. You will be guided to the questions relevant to
your business via routing questions
ensure that you return the entire questionnaire, without removing any pages
request additional paper questionnaires if required
use the definitions provided on page 4
PLEASE DO NOT:
use commas , or dashes -
cross sevens 7 or zeros 0
write Nil or NOT APPLICABLE (N/A)
use coloured ink as the data will not read effectively
overlap or join characters
strike through unused boxes
photocopy this questionnaire

Section A - Reporting Period
Data should be provided from your own UK accounting systems.
Please report for the period:
1. a) Are you able to report for the calendar year 1st January - 31st December 2012?
Yes X Go to question 2
No X Go to question 1b MRK
b) What are the dates of the period that you will be reporting for?
DD M M Y Y Y Y DD M M Y Y Y Y
From 0411 To 0412 DTU
2. What is the year(s) of your annual accounting period for your published statutory accounts
eg. 2012 or 2012/13?
Period
/ 0421 AEF
63H203
Page 4
Foreign Direct Investment Definitions

It is important to note that terms referred to in this questionnaire may differ to accountancy standard terms. For the
purpose of this survey the following definitions should be used.
Voting Power
Generally, ordinary shares provide voting power, the measure of control of the company. While voting power is often
obtained through the purchase of equity, it is possible to have voting power that is not the same proportion as equity
ownership. This is mainly the case where there are different classes of shares such as 'A' and 'B' class shares, where A
may have a higher weight of voting power (control) than the B class of shares. It is also possible to obtain voting power
without purchasing equity (for example through repurchase agreements).
The ultimate parent company is the one that is at the top of the ownership chain. i.e. not controlled by any other entity.
Immediate Foreign Parent Company
An immediate foreign parent is the first foreign (non-UK) business (i.e. company B in diagram below) which holds 10% or
more of the voting power of a company. It is possible for there to be more than one immediate foreign parent company.
Branch
For the purpose of FDI a branch is a permanent establishment but not a separate legal entity. For which a complete set
of accounts exists or there is the ability to compile a meaningful, from both an economic and legal viewpoint, set of
accounts.
Affiliate Company
Affiliate is used as an umbrella term covering both subsidiaries (where the investor holds 10% to 50%) and associates
(where the investor holds between 10% and 50%). An immediate foreign affiliate company is the first foreign (non-UK)
affiliate in which your company holds at least 10% of the voting power.
FDI relationship Minimum voting power of the parent company* Maximum voting power of the parent company*
Affiliate 10% 100%

Associate 10% 50%
Subsidiary Greater than 50% 100%
* does not include branches as these are not legal entities in their own right (see Branch definition).
Ultimate Affiliate Company

In FDI terms, an ultimate affiliate company is the one that is at the bottom of the ownership chain, i.e. the ultimate
recipient of investment.
For example:
Company A - UK
Ultimate parent to B, C and D

Company B - UK
Immediate foreign parent to C
Affiliate of A
Company C - Foreign
Immediate foreign affiliate of B

Company D - Foreign
Ultimate foreign affiliate
63H204
Page 5
Section B: Business Structure
For this Section of the questionnaire you are being asked questions around ownership of companies and therefore we
are asking you to provide figures as percentage of voting power, defined on page 4. From question 17 onwards, we
move away from ownership questions and you will be asked to answer questions with regard to voting share capital.
Voting share capital refers to directly to the share equity in a company.
3. Is the UK company completing this questionnaire, the global ultimate parent company?
Yes X Please continue to Question 6
No X Please continue to Question 4 0501

MRK
4. What is the country code of residence of the global ultimate parent company?
Please refer to the list in Annex 3 at the back of the questionnaire and select one option. NCB
0503
Voting power
Generally, ordinary shares provide voting power, the measure of control of the company. While voting power is
often obtained through the purchase of equity, it is possible to have voting power that is not the same proportion
as equity ownership. This is mainly the case where there are different classes of shares such as 'A' and 'B' class
shares, where A may have a high weight of voting power (control) than the B class of shares. It is also possible
to obtain voting power without purchasing equity (for example through repurchase agreements).
Note: for a branch voting power will automatically be 100%.
Immediate Foreign Parent(s)

5. How many immediate foreign parent companies have holdings of 10% or more of the issued voting
power of the UK company?
0232 NCS
Foreign Affiliate Companies and Branches
6. In how many immediate foreign affiliate companies or branches does the UK parent company directly
invest, in which the UK parent company has a shareholding with voting power of 10% or more?
0231
NPQ
Part Two of this questionnaire asks you to provide details of your immediate foreign affiliate company or foreign branch.
STOP If you have more than one immediate foreign affiliate company or foreign branch a separate version of Part
Two must be completed for each of these entities. If it is not possible to provide data for individual foreign entities
then companies or branches in a given country may be combined providing they are in the same primary industry
sector. We cannot accept consolidation across countries.
To request additional paper questionnaires please call quoting your respondent identification number and survey code.
An electronic Excel spreadsheet questionnaire is available as an alternative to the paper questionnaire. It is advisable
to use the spreadsheet version of the questionnaire when returning data for multiple entities. Please telephone your
contact on the front page of the questionnaire to request the Excel spreadsheet.
PLEASE DO NOT RETURN PHOTOCOPIES OF THIS QUESTIONNAIRE.
63H205
Page 6
PART TWO - Details of Immediate Foreign Affiliates or Branches

As descried on page 5, a separate Part Two must be completed for each immediate foreign affiliate company or branch.
These pages must be provided by ONS (rather than photocopied), please see page 5 for further details.
Section C - Immediate Foreign Affiliate or Branch Details

7. What is the legal name of this immediate foreign affiliate company or branch?
For reporting data under the consolidated system, please select the legal name of the largest company or
branch by turnover. 0211
RBC
8. Are the shares of this immediate foreign affiliate company quoted on any stock exchange?
No X
Yes X 0312
MRK
9. Is this immediate foreign affiliate company a type of holding company specifically set up for passing
investments through its country of residence rather than being the primary destination of such investment?
No X
Yes X 0505
MRK
10. What is the country of residence code of this immediate foreign affiliate company or branch?
See Annex 3 for a list of codes and select one option
0212 NCB
11. What is the primary industry sector code of this immediate foreign affiliate company or branch?
0213 NCB
12. What percentage of this immediate foreign affiliate company's voting power is held by the UK
parent company?
See page 4 for definition of voting power. % 0214 NCB
63H206
Page 7
Ultimate Foreign Affiliate Company

13. What is the legal name of the ultimate foreign affiliate of this immediate foreign company?
For reporting ultimate data under the consolidated system, please select the legal name of the largest
affiliate or branch by turnover. 0221
RBC
14. What is the country of residence code of the ultimate foreign affiliate of this immediate foreign company?
0222 NCB
15. What is the primary industry sector code of the ultimate foreign affiliate of this immediate foreign company?
0223
NCB
16. What percentage of the ultimate foreign affiliate's issued voting power is held by this immediate
foreign company?
% 0224 NCB
The questions on business structure have now been completed. For the remainder of the questionnaire please answer
questions with regards to voting share capital.
17. What percentage of the ultimate foreign affiliate's issued voting share capital is held by this
immediate foreign company?
%
xxxx NCB
Immediate Foreign Affiliates
18. Is this immediate foreign entity, being reported for in questions 7-12, an affiliate company or a branch?
(see page 4 for definition)
Affiliate
Company X Please continue to Section D (Page 8)
Please continue to Section I (Page 20)

Branch X 0602
MBG
63H207
Page 8
Section D - Earnings and Dividends

Profits and Losses made by this Immediate Foreign Affiliate Company
Include: Exclude:
Interest accrued to or from this immediate foreign Deferred taxation.
affiliate company. Realised and/or unrealised capital increases or
Profits and losses after accounting for depreciation. decreases made by the company.
Foreign taxes charged on profits. Increases or decreases arising from valuation
Ordinary and exceptional dividends paid, i.e. do not changes such as inventory write-offs.
deduct these from reported profit or loss figures for this Provisions for bad debts.
question (ordinary dividends should be repeated in Costs of reorganisation or restructuring which have
question 23). any material effect on the nature of the operation.
19. What was the value of the UK company's share of this immediate foreign affiliate's:
Millions of
a) consolidated profit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
m 1011 AFH
OR
.
b) consolidated loss? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m 1012 AFH
Where possible, foreign affiliate data should be taken from the foreign affiliates' accounts.
20. What was the value of withholding taxes deducted from payments
made by this immediate foreign affiliate company to the UK company?
Include:
Tax withheld on payments to this immediate foreign Exclude:
affiliate company and foreign affiliates less tax Underlying taxes on profits (for example,
withheld on payments from this immediate foreign corporation tax)
affiliate company and foreign affiliates.
Millions of
.
m 1311 AFH
21. What was the value of your tax credits?

These are credits that, with permission from Her Majesty's Revenue and
Customs, have been paid or received direct to or from the immediate foreign Millions of
affiliate company or branch under the UK double taxation agreements with
.
other countries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m 1321 AFH
22. What was the value of your tax refunds?

These are refunds that, with permission from Her Majesty's Revenue and
Customs, have been paid or received direct to or from the immediate Millions of
foreign affiliate company or branch under the UK double taxation
.
agreements with other countries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m 1322 AFH
23. What was the value of ordinary dividends paid by this immediate foreign affiliate in this period?
Provide full value of the dividends paid, do not deduct withholding tax or tax credits from the value.
Exclude:
Millions of
Exceptional dividends.
.
m 2019 AFH
63H208
Page 9
24. a) What was the value of exceptional dividends paid by this immediate foreign affiliate in this period?
An exceptional dividend is a non-recurring distribution of profit which is unusually large in size or is of an unusual
nature. It could be, for instance, due to exceptional profit or financial restructuring of the group. Exceptional
dividends are also known as 'Super' dividends or 'Extra' dividends.
Millions of
.
m 2039 AFH
b) What were the reasons for the exceptional dividends included in question 24a?
If not applicable please leave blank.
XXX
25. Is the foreign affiliate quoted on any foreign stock exchange (if stated 'Yes' in question 8) or are
there any quoted shares covered by this return that have been acquired or disposed of?
Yes X Please continue to Section E (Page 10)
No X Please continue to Section F (Page 13)

MRK
63H209
Page 10
Section E - Quoted Equity Capital Transactions and Balance Sheet

If you are reporting for shares that will be unquoted at the end of this period, but were previously quoted
shares, please include these figures in Question 33 rather than 28.
Where possible, foreign affiliate data should be taken from the foreign affiliate's accounts.
26. What was the value, as recorded in the balance sheet of the foreign affiliate, of quoted equity capital
and reserves of this immediate foreign affiliate directly attributable to the UK parent company at the
start of the period of this questionnaire?
This figure should equal the previous reporting period's closing balance.
Millions of
.
m 3191 GLA
27. What was the market value of the UK parent company's share of this immediate foreign
affiliate at the start of the period of this questionnaire? Millions of
.
m AFH
28. What was the value, as recorded in the balance sheet, of this foreign affiliate of quoted equity
capital and reserves of this immediate foreign affiliate directly attributable to the UK parent
company at the end of the period this questionnaire covers?
Include:
Any unquoted acquisition or disposal made during this Exclude:
period which was subsequently made quoted by the end Quoted equity capital and reserves of this
of this period. immediate foreign affiliate company
attributable to other shareholders.
Any quoted acquisitions or disposals made
during this period which was subsequently
made unquoted at the end of this period.
Millions of
.
m 3192 GLA
29. What was the market value of the UK parent company's share of this immediate foreign affiliate at
the end of the period this questionnaire covers? Millions of
.
m AFH
63H210
Page 11
30. For questions 30a and 30b please include and exclude the following items:
Include: Exclude:
Quoted shares of this immediate foreign affiliate company. Intercompany current account.
New issues of quoted shares. Acquisitions or disposals funded by
Acquisitions or disposals where the UK company's shares are intercompany transfers, please ensure
issued in exchange for the equity capital of this immediate this value is included in question 40b.
foreign affiliate company (valued at the market value of the UK Patents and trademarks.
company's share on the day of purchase) and capital contributions Unquoted or preference shares.
from the UK company.
Acquisitions arising from capitalisation of the intercompany current
account balances or unlisted loans (with a corresponding reduction in
the net amount due to the UK parent company in Section H page 18).
Capital and cash injections which are not for repayment and on
which no interest is payable.
Assets.
Land, structures, immovable equipment that are directly owned but
not already covered through ownership of an associated company.
Mobile equipment (such as ships, aircraft, gas and oil drilling rigs)
that operate in the foreign economy for at least one year, is
recognised by the tax authorities and is not already covered through
ownership of an associated company.
Manufacturing rights or securities, for example, supplied by or to
this immediate foreign affiliate company.
Acquisitions or disposals of licences or rights to mine or explore.
a) acquisitions of equity capital of this quoted immediate foreign affiliate by the UK parent company?
Millions of
.
m AFH
b) disposals of equity capital of this quoted immediate foreign affiliate by the UK parent company?
.
m AFH
63H211
Page 12
The following question asks you to record the value of all items causing either an increase or decrease in quoted equity
other than acquisitions or disposals recorded in question 30.
31. For questions 31a and 31b please include the following items:
Include:
Any other non-transactional increases or decreases excluding re-invested
earnings, retained or unremitted profit.
rate movements during the period, that have not already been reported
in question 30.
Unrealised increases or decreases resulting from revaluations of assets
during the period, that have not already been reported in question 30.
value of quoted ordinary shares not accounted for above that will
result in a discrepancy between the opening and closing values
given in questions 26, 27, 28 and 29.
During this period what was the change in the value of the quoted equity? Was it an
a) increase in value of the quoted equity capital of this immediate foreign affiliate held
by the UK parent company? Millions of
.
m 2121 AFH
OR
b) decrease in value of the quoted equity capital of this immediate foreign affiliate held
by the UK parent company?
Millions of
.
m 2122 AFH
STOP Please continue to Section G (page 16)
63H212
Page 13
Section F - Unquoted Equity Capital Transactions and Balance Sheet

If you are reporting for shares that were made quoted prior to the end period, but were previously
unquoted shares, please include these figures in question 28 rather than 33.
32. What was the value, as recorded in your balance sheet, of unquoted equity capital and reserves of this
immediate foreign affiliate directly attributable to the UK parent company at the start of the period this
questionnaire covers?
This figure should equal the previous reporting period's closing balance.
Millions of
.
m 3291 GLA
33. What was the value, as recorded in your balance sheet, of unquoted equity capital and reserves of
this immediate foreign affiliate directly attributable to the UK company at the end of the period of
this return?
Include: Exclude:
Any unquoted acquisition or disposal made during this Quoted equity and reserves of the immediate
period which was subsequently made unquoted at the foreign affiliate attributable to other shareholders.
end of this period. Unquoted acquisitions or disposals made during
this period which were subsequently made
quoted at the end of this period.
Millions of
.
m 3292 GLA
63H213
Page 14
34. For question 34a and 34b, please include and exclude the following items:
Include: Exclude:
Unquoted shares of this immediate foreign affiliate Intercompany current account
company. Acquisitions or disposals funded by intercompany
New issues of unquoted shares. transfers, please ensure this value is included in
Acquisitions or disposals where the UK company's question 40b.
shares are issued in exchange for the equity capital Patents and trademarks.
of this immediate foreign affiliate company (valued Quoted or preference shares.
at the market value of the UK company's share on
the day of purchase) and capital contributions from
the UK company.
Acquisitions or disposals arising from capitalisation
of the intercompany current account balances or
unlisted loans (with a corresponding reduction in the
net amount due to the UK parent company in
Section H page 18).
Capital and cash injections which are not for
repayment and on which no interest is payable.
Assets.
associated company.
Mobile equipment (such as ships, aircraft, gas and oil
drilling rigs) that operate in the foreign economy for at
least one year, is recognised by the tax authorities and
is not already covered through ownership of an
associated company.
Manufacturing rights or securities, for example, supplied
by or to this immediate foreign affiliate company.

a) acquisitions of equity capital of this unquoted immediate foreign affiliate by the UK parent
company in this period?
Millions of
.
m AFH
b) disposals of equity capital of this unquoted immediate foreign affiliate by the UK

parent company in this period?
Millions of
.
m 2212 AFH
63H214
Page 15
The following question asks you to record the value of all items causing either an increase or decrease in unquoted
equity other than acquisitions or disposals recorded in question 34.
35. For questions 35a and 35b, please include the following items
rate movements during the period, that have not already been reported
in question 34.
during the period, that have not already been reported in question 34.
value of unquoted ordinary shares not accounted for above that
will result in a discrepancy between the opening and closing values
given in questions 32, 34 and 33.
During this period, what was the:

a) increase in the value of unquoted equity capital of the immediate foreign affiliate held by the
UK parent company? Millions of
.
OR m 2221 AFH
b) decrease in the value of unquoted equity capital of the immediate foreign affiliate held by the
UK parent company? Millions of
.
m 2222 AFH
63H215
Page 16
Section G - Preference Shares and Debt Attributable to the UK Parent Company

For the purpose of the survey, preference shares and debt are considered to:
Include: Exclude:
Non-participating preference shares. Intercompany loans and current account.
Debt securities. Please note that this should be recorded in
Trade balances. Section H (page 18).
Financial leasing and leasing credits. Financial derivatives.
Permanent debt.
Debenture.
36. What was the value, as recorded in your balance sheet, of preference shares and debt of this
immediate foreign affiliate directly owed to the UK parent company at the start of the reporting period?
Millions of
.
m 3691 AFH
37. What was the value, as recorded in your balance sheet, of preference share capital and debt of this
immediate foreign affiliate directly attributable to the UK company at the end of the reporting period?
This should equal questions 36 + (38a-38b)+39a
OR
36 + (38a-38b)-39b Millions of
.
m 3692 AFH
38. For questions 38a and 38b, please include and exclude the following items:
Include: Exclude:
Preference shares. Intercompany current account.
Debt of this immediate foreign affiliate company. Acquisitions and disposals funded by intercompany
Debentures of this immediate foreign affiliate company. transfers. Please ensure this value is included in
New issues of preference shares and debt. either question 40 or 41.
Acquisitions or disposals where the UK parent Acquisitions and disposals of ordinary shares.
company's shares are issued in exchange for this
immediate foreign affiliate company preference
shares and debt.
a) acquisitions of the preference share and debt of this immediate foreign affiliate by the UK parent
.
m 2611 AFH
b) disposals of the preference share and debt of this immediate foreign affiliate by the UK parent
.
m 2612 AFH
63H216
Page 17
The following question asks you to record the value of all items causing either an increase or decrease in preference
shares other than acquisitions or disposals recorded in question 38.
39. For questions 39a and 39b, please include items such as the following:
Any other non-transactional increases or decreases excluding re-invested
earnings, retained or unremitted profit.
Unrealised increases or decreases resulting from currency exchange rate
movements during the period, that have not already been reported in question 38.
during the period, not reported in question 38.
Any other non-transactional increases or decreases to the closing value of
preference shares and debt not accounted for above that will result
in a discrepancy between the opening and closing values given in
questions 36 and 37.
During this period what was the:
a) increase in value of the preference share capital and debt of this immediate foreign affiliate held
by the UK parent company?
Millions of
OR .
m 2621 AFH
b) decrease in the value of the preference share capital and debt of this immediate foreign affiliate
held by the UK parent company?
Millions of
.
m 2622 AFH
63H217
Page 18
Section H - Balance Sheet: Intercompany Loans and Current Account

The intercompany current account covers the borrowing and lending of funds between the immediate foreign
affiliate and the UK parent company. There is no distinction between long and short-term investment.
In answering these questions please do not net off the creditor and debtor balances against each other.
40. For questions 40a and 40b, please include and exclude the following items.
Include: Exclude:
Insurance technical reserves, Intercompany current account balances where the
where one of the companies is companies involved are monetary financial
a 'captive' insurance affiliate. institutions, financial intermediaries or financial
These are also known as insurance technical auxiliaries.
provisions and are provisions made by insurance
companies for:
Prepayments of premiums.
Claims incurred but not yet paid.
Claims reported but not yet resolved.
Estimates of claims incurred but not yet reported.

a) opening intercompany CREDITOR balance owed by the UK parent company at the start
date of the reporting period?
Millions of
.
m 3721 AFH
b) closing intercompany CREDITOR balance owed by the UK parent company at the end
date of the reporting period? Millions of
.
m 3722 AFH
41. For questions 41a and 41b, please include and exclude the following items:
Include: Exclude:
Insurance technical reserves where one of Intercompany current account balances where the
the companies is a 'captive' insurance affiliate. companies involved are monetary financial institutions,
financial intermediaries or financial auxiliaries.
a) opening intercompany DEBTOR balance owed to the UK
Millions of
parent company at the start date of the reporting period?
The figure for question 41a should equal the previous reporting .
period's closing balance. m 3711 AFH
Millions of
b) closing intercompany DEBTOR balance owed to the UK .
parent company at the end date of the reporting period? m 3712 AFH
63H218
Page 19
42. What was the value of the gross interest charge (i.e. before deduction of withholding taxes
and tax credits) on an accruals basis in this period:
a) to the UK parent company from this immediate foreign affiliate? Millions of
Include:
Intercompany account. .
m 1211 AFH
Other loans.
Non-participating preference shares. Millions of
b) from the UK parent company to this immediate foreign affiliate? .

m 1212 AFH
STOP Please continue to Section J (page 22)
63H219
Page 20
Section I - Branch Earnings, Assets and Liabilities

Profits and Losses made by this Foreign Branch
For the purpose of FDI a Branch is a permanent establishment but not a separate legal entity. Such establishments
should have a complete set of accounts which exists or there is the ability to compile a meaningful, from both an
economic and legal viewpoint, set of accounts. A branch is controlled by the 'Head Office' of the parent company.
Include: Exclude:
Profits and losses from foreign branch activities only. Deferred taxation.
Interest to or from this foreign branch on an accruals basis. Realised or unrealised capital increases or
Profits and losses after accounting for depreciation. decreases made by the branch.
Foreign taxes paid on profits of the branch. Increases or decreases arising from valuation
changes as inventory write-offs.
Charges for bad debts.
Costs of reorganisation or restructuring which
have any material effect on the nature of the
operation and for which you would report
separately in your accounts.
43. What was the value of the UK head office's share of its foreign branch's:
Millions of
.
a) profit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m 1111 AFH
OR Millions of
. 1112
b) loss? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m AFH
44. What was the value of cash payments to (+) or from (-) the immediate foreign branch and the
UK head office during this reporting period?
Millions of
.
m 1312 GLA
45. What was the value of the assets of the foreign branch:
Please report market value where available.
Exclude intercompany current account, this should be included in questions 47 and 48.
Millions of
.
a) at the start date of the reporting period? m AFH
.
b) at the end date of the reporting period? m AFH
46. What was the value of the liabilities (i.e. those external to your company group), as stated on your
balance sheet, of the foreign branch: Millions of
a) at the start date of the reporting period? .

m AFH
.
b) at the end date of the reporting period? m AFH
63H220
Page 21
The intercompany current account covers the borrowing and lending of funds between the branch and the
immediate UK head office.
a) opening balance of the loan and current account of the foreign branch directly owed
TO the UK head office at the start of the reporting period?
Millions of
.
m AFH
b) closing balance of the loan and current account of the foreign branch directly owed
TO the UK head office at the end of the reporting period?
.
m AFH
a) opening balance of the loan and current account of the foreign branch directly owed
FROM the UK head office at the start of the reporting period?
Millions of
.
m AFH
b) closing balance of the loan and current account of the foreign branch directly owed
FROM the UK head office at the end of the reporting period?
.
m AFH
63H221
Page 22
Section J - Comments and Contact Details

49. Please use the box below to:
Describe any changes in your data between this and previous periods that you think are significant.
Tell us about any organisational changes that have affected your response to this questionnaire.
Please include details of any significant impacts upon your data resulting from changes in the accounting
approaches you have taken.
003
FST
50. Please write the details of the person we should contact if we have any queries regarding the
data returned on this questionnaire.
Contact
Name 9020 QVA
Position in
business
Telephone
Number Ext 9030 QVE
Fax
9040 QVF
Number
Email
Address QVI
9050
Signature Date
63H222
Annex 1 - Glossary
Branch
See page 4.
Branch Equity Capital

This is the book value of the fixed assets, investments and current assets of the branch less amounts due to the head office
and liabilities to third parties
Equity Capital
For the purpose of this survey, equity capital is defined as:
Include:
existing quoted ordinary shares
existing unquoted ordinary shares
participating preference shares not detailed in Section G
branch capital
new issues of ordinary shares
assets such as land, structures and immovable equipment that are directly owned but not already covered through
ownership of an associated company in your company group
mobile equipment (such as ships, aircraft, gas and oil drilling rigs) that operate in the UK economy for at least one year, is
recognised by the tax authorities and is not covered through ownership of an associated company
capitalisations of the intercompany current account balances or unlisted loans (with a corresponding reduction in the net
amount due from the UK company in Section H)
share exchanges where an immediate foreign parent company's shares are issued in exchange for the equity of the
UK company (valued at the market value of the immediate foreign parent company's share on the day of purchase) and
capital contributions from the immediate foreign parent company or associate companies
manufacturing rights or securities, for example, supplied by or to this immediate foreign parent company
capital and cash injections and withdrawals which are not for repayment and on which no interest is payable
licences or rights to mine or explore
Exclude:
Preference share and loan capital as detailed in Section G
intercompany current account balances as detailed in Section H
financial derivatives.
Immediate foreign affiliate company or branch

The first foreign, i.e. non-UK affiliate or branch link in the ownership chain of your company.
Overseas Holding Company

In FDI terms, an overseas holding company is defined as a company set up for purposes of passing investments through the
resident country rather than being the primary destination of such investment.
Residence
Residence is defined as paragraph 73 of the International Monetary Fund (IMF) Balance of Payments Manual 5 as follows:
"An enterprise is said to have a centre of economic interest and to be a resident unit of a country (economic territory) when
the enterprise is engaged in a significant amount of production of goods and / or services there or when the enterprise owns
land or buildings located there. The enterprise must maintain at least one production establishment in the country and must
plan to operate the establishment indefinitely or over a long period of time". Please note that in this context 'production
refers to all forms of economic activity - not simply the production of goods'.
Subsidiaries
For FDI purposes, subsidiaries are companies in which the parent company holds at least 10% of the equity share capital.
UK
The UK includes England, Scotland, Wales and Northern Ireland but excludes the Channel Islands and the Isle of Man. For
the purposes of oil and mineral exploration and extraction the UK includes the UK Continental Shelf.

See page 4.
63H223
Withholding Tax
In certain cases and countries, when a company pays interest, dividends, royalties etc. it deducts tax from the gross
amount payable. This is because the recipient of the interest etc. will be liable for tax on the amount. The tax authority
(HMRC in the UK) has decided that, in some cases, the tax should be collected by the payer of the interest etc. and
withheld for eventual settlement with the tax authority. In other words, a withholding tax is actually deducted by the payer
of the interest, so the recipient receives it 'taxed at source'.
63H224
Annex 2 - Fully Consolidated System
You should complete this questionnaire if you are:
an independent UK company, or
the senior company in a group of UK companies, or
a holding company for one or more UK companies, or
You would not be the correct level in your company group to report to us if you report to another UK company.
However, it is possible that you report directly to a foreign parent company. This would not necessarily
exclude you from being the correct level in your group structure to complete this questionnaire.
We require data for:
your company
any immediate UK or foreign affiliate or branch of your company
You should contact us before proceeding if we are not aware that you:
report to another UK company

do not have any foreign affiliate companies or branches
have evidence that another company is reporting on your behalf.
The fundamental Foreign Direct Investment (FDI) concept is of a chain of investment leading away from
a single investor. This can be in either or both directions i.e. inward and/or outward. The basic FDI
relationship links are :-
FDI Relationship Share holding with voting Share holding with voting
rights equal to or greater than rights equal to or less than
Affiliate 10% 100%
Associate 10% 50%
Subsidiary 50.1% 100%
FDI Relationship links Parent to affiliate Level 1 only
Parent to branch Level 1 only
Subsidiary to subsidiary Any subsequent level
Subsidiary to associate Any subsequent level
Associate to subsidiary Any subsequent level
Non-FDI Relationship links Associate to associate Any subsequent level
Consolidated links apply until there are no further subsidiaries in the chain or the 'associate to associate'
link occurs.
The concept of consolidation, as in 'consolidated profit', refers to the grouping together of items within a
single industrial/geographical unit, as defined under the Fully Consolidated System described overleaf.
63H225
The diagram below demonstrates a simple flow of direct investment, showing both inward and outward
directions involving a UK company.
Simple diagram of inward and outward investment links
Inward Investment Ultimate Ultimate

Inward Investment Intermediate

Level 2 Parent 1
Inward Investment Immediate Immediate

UK Base Level UK
COMPANY
Outward Investment Immediate Immediate

Outward Investment Intermediate

Level 2 Subsidiary 2
Outward Investment Ultimate Ultimate

The diagram below and the corresponding text overleaf demonstrate inward investment links. This is the
Fully Consolidated System.
Percentage diagram of inward investment links
Investment
C - 12% A = no FDI
Level 3
relationship
Investment B - 55% E - 60% S G - 25% J - 100%

S A S
Level 2
Level 1 Immediate
Investment A - 60% S D - 15% A F - 20% A H - 5% NR
UK Base Level UK Affiliate Company
63H226
A is an immediate parent of the UK affiliate company, with 60% ownership of its UK subsidiary.
B is an immediate parent of its subsidiary company A and therefore a parent of the UK affiliate company,
with 33% (55% x 60%) ownership. It is not an ultimate parent because it, in turn, is an associate of
company C.
C is an immediate parent of its associate company B, an ultimate parent of A and therefore an ultimate
parent of the UK affiliate company, even though only 4 per cent (12% x 33%) of the UK affiliate's capital is
indirectly owned by this ultimate parent company.
D is an immediate parent of the UK affiliate company, with 15% ownership of its UK associate.
E is an ultimate parent of its subsidiary company D and, therefore, an ultimate parent of the UK affiliate
company, even though 9 per cent (60% x 15%) of the UK affiliate's capital is indirectly owned by this
ultimate parent company.
F is an immediate and ultimate parent of the UK affiliate company, with 20% ownership of its UK associate.
G is an immediate parent of its associate F, but not of the UK company, the UK company is only an
associate of its immediate and ultimate parent company F.
H is neither an immediate nor ultimate parent company of the UK company as it only has a portfolio
investment in the UK company.
J is an immediate parent of its subsidiary H, but as H has only a portfolio interest in the UK company so
has J.
63H227

Foreign Direct Investment Questionnaire Redevelopment For 2013

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Foreign Direct Investment Questionnaire Redevelopment For 2013

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Foreign Direct Investment Questionnaire redevelopment

The Secure Electronic File Transfer (SEFT) questionnaire is currently being

Annex 1, Definitions, at the back of the current questionnaire, will be amended to

Branch Earnings, Assets and Liabilities

The term affiliate (defined in the questionnaire as a company whose equity is 10

Question 8 on the old questionnaire, which identifies holding companies, will be

Changes due to Balance of Payments Manual (Sixth Edition)

Market value of quoted shares

Insurance technical reserves

Link to Balance of Payments Manual Sixth Edition

FOREIGN DIRECT INVESTMENT INWARDS

This is not the finalised version of the questionnaire.

Purpose of this Survey

What ONS requires:

PART ONE - YOUR COMPANY DETAILS

How to Complete the Questionnaire

PART ONE - YOUR COMPANY DETAILS

From 0411 To 0412 DTU

Foreign Direct Investment Definitions

Ultimate Parent Company

Immediate Foreign Parent Company

Affiliate 10% 100%

Foreign Fellow Enterprise

An example of a fellow enterprise relationship:

10% or more voting power

Company C UK Company D - Foreign

Section B - Business Structure

Ultimate Parent Company

5. What is the country of residence code of your ultimate parent company?

Note: for a branch, voting power will automatically be 100%.

PLEASE DO NOT RETURN PHOTOCOPIES OF THIS QUESTIONNAIRE

Branch X Please continue to Section I (Page 19)

Section D - Earnings and Dividends

20. What was the value of your tax credits?

21. What was the value of your tax refunds?

Yes X Please continue to Section E (page 9)

No X Please continue to Section F (page 12)

Section E - Quoted Equity Capital Transactions and Balance Sheet

What was the total value of:

b) disposals of quoted equity capital of this UK affiliate company by the

STOP Please continue to Section G (page 15)

Section F - Unquoted Equity Capital Transactions and Balance Sheet

What was the total value of:

a) acquisitions of unquoted equity capital of this UK affiliate company by this

What was the total value of:

During this period what was the:

Section H - Balance Sheet: Intercompany Loans and Current Account

What was the gross value of the:

What was the gross value of the:

b) from this immediate foreign parent company? .

STOP Please continue to Section J (page 21)

Section I - Branch Earnings, Assets and Liabilities

a) at the start date of the reporting period? .

46. What was the value of the:

47. What was the value of the:

Section J - Comments and Contact Details

48. Please use the box below to:

Branch Equity Capital

Immediate foreign affiliate company or branch

Overseas Holding Company

Ultimate Parent Company

Foreign company (A)

(e.g 100% equity ownership)