Annual Outward Foreign Direct Investment Survey

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1 Annual Outward Foreign Direct Investment Survey 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 the investment and earnings 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 wwwstatisticsgovuk For further information regarding Foreign Direct Investment (FDI), please refer to the Organisation for Economic Cooperation and Developement (OECD) Benchmark Definition of FDI (Third 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 Data relating only to UK affiliates and branches of the UK parent company What ONS require:! Any foreign affiliate that the UK group has a direct or indirect holding of 10% or more of the issued voting share capital! Any foreign affiliate under the immediate foreign affiliate company in which the UK company has a holding of 10% or more (directly or indirectly), reporting positions, investments and earnings on a consolidated system For a definition of the fully consolidated system, please refer to Annex 2! Any fellow enterprise links with outstanding intercompany or branch head balances! If you cannot report under the fully consolidated system at the immediate foreign level, we accept unconsolidated data at this level! Where possible, foreign affiliate data should be taken from the foreign affiliates accounts! This questionnaire asks for data attributable to one immediate foreign affiliate company or branch If the UK company has more than one immediate foreign affiliate company or branch you must complete a separate questionnaire for each An electronic Excel spreadsheet is available as an alternative to the paper questionnaire Please telephone your contact on the front page of the questionnaire to request the Excel spreadsheet questionnnaire or to request additional paper questionnaires Alternatively, please photocopy this original before completion New ONS requirements: Due to changes driven by international regulation, there are two new items of data ONS require from respondents:! Data are needed on overseas holding companies in order to identify the final destinations of investment earnings and assets and liabilities! Data are needed to identify foreign affiliate data on transactions between fellow enterprise companies within the same global group but not within the normal FDI investment chain See question 7 for a definition of a fellow enterprise Question Structure This questionnaire is divided into eleven sections: Section A & B ask for reporting period and business structure Section C, D & E asks for subsidiary earnings, dividends, preference shares and loan stock Section F asks for quoted equity transactions and balance sheets Section G asks for unquoted equity transactions and balance sheets Section H asks for subsidiary balance sheet intercompany loans and related interest accruals Section I asks for branch earnings Page 2 Section J asks for branch head office loans Section K asks for your comments and contact details If you have significant changes on period changes regarding your data, please report these here 6 3 H 2 0 2

2 Page 3 How to Complete the Questionnaire This questionnaire will be scanned, therefore please:! complete in black ink! ensure letters and numbers are PRINTED and centred within each box! report all figures to the nearest 01 million (or 01 million if you have previously agreed with us to complete the questionnaire in Euros)! indicate negative figures to the nearest 01 million For example (17,500,000) =! if final figures are not yet available you may provide informed estimates! if a question is not applicable to you please enter zeros! do not use commas,! do not cross sevens 7 - or zeros 0/ m 6 3 H 2 0 3

3 Page 4 Section A - Reporting Period Where possible, foreign affiliate data should be taken from the foreign affiliates accounts Please report for the year: 1 If you are unable to report figures for the above period, for which closest alternative year are you reporting? Successive questionnaires should have no gaps or overlaps Day Month Year Day Month Year From 0411 To 0412 DTU 2 What is the year(s) of your annual accounting period for your published statutory accounts eg 2009 or 2009/10? Period 0421 / Section B - Business Structure Ultimate Parent Company 3 Is the UK company completing this questionnaire, the global ultimate parent company? Definition of ultimate parent company In FDI terms, an ultimate parent company is one that is at the top of the ownership chain, ie not controlled by any other entity Yes X Please continue to Question No X Please continue to Question MRK 4 What is the country 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 0503 Foreign Direct Investment Links of the UK Company Definition of immediate foreign affiliate company or branch The first foreign, ie non-uk affiliate or branch link in the ownership chain of your company 5 In how many immediate foreign affiliate companies or branches does the UK company directly invest, in which the UK company has a shareholding with voting rights of 10% or more? How many immediate foreign parent companies have holdings of 10% or more of the issued voting share capital of the UK company? These holdings will give the immediate foreign parent companies the equivalent voting rights in the UK company H 2 0 4

4 Page 5 7 Are there any outstanding loans between this UK company and any foreign company where you share the same ultimate parent, but are not in an FDI ownership relationship, eg an intercompany loan between this UK company and a foreign sister company? No X xxxx Yes X For the rest of this questionnaire, companies with this relationship to your UK company are referred to as fellow enterprises See Annex 2 for more information on fellow enterprises xxxx MRK Immediate Foreign Affiliates and Fellow Enterprises This questionnaire asks for group figures from one immediate foreign affiliate company, branch, or fellow enterprise (see question 7 for a definition of a fellow enterprise), with which this UK company has any outstanding balances If this UK company has more than one immediate foreign affiliate company, branch, or fellow enterprise relationship, a separate questionnaire 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 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 questionnaire or to request additional paper questionnaires Alternatively, please photocopy this original before completion 8 What is the legal name of this immediate foreign company or branch? For reporting data under the consolidated system, please select the legal name of the largest company or branch by turnover Are the shares of this immediate foreign company quoted on any stock exchange? No X 0312 Yes X 0311 MRK 10 Is this immediate foreign 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 0505 X Yes XX 0506 MRK 6 3 H 2 0 5

5 Page 6 11 What is the country of residence of this immediate foreign company or branch? Please refer to the list in Annex 2 at the back of the questionnaire and select one option What is the primary industry sector of this immediate foreign company or branch? The industry sector classifications have been updated, please refer to the list in Annex 3 to find your updated classification What percentage of this immediate foreign company s issued voting share capital is owned by the UK company? For reporting immediate data under the consolidated system, please record the issued voting share capital percentage of the affiliate or branch stated in question 7 Please enter a figure of 100% or less % 0214 Ultimate Affiliate Company In FDI terms, an ultimate affiliate company is the one that is at the bottom of the ownership chain, ie the ultimate recipient of investment 14 What is the legal name of the ultimate affiliate company 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 What is the country of residence of the ultimate affiliate of this immediate foreign company? Please refer to the list in Annex 3 at the back of the questionnaire and select one option H 2 0 6

6 Page 7 16 What is the primary industry sector of the ultimate affiliate of this immediate foreign company? The industry sector classifications have been updated, please refer to the list in Annex 3 to find your updated classification What percentage of the ultimate affiliate s issued voting share capital is owned by this immediate foreign company? For reporting ultimate data under the consolidated system, please record the issued voting share capital percentage of the affiliate or branch stated in question 14 Please enter a figure of 100% or less 0224 % Immediate Foreign Affiliates and Fellow Enterprises 18 Is this immediate foreign entity being reported for in questions 8-13, a subsidiary or a branch? Definition of subsidiary For FDI purposes, subsidiaries are companies in which the parent company holds at least 10% of the equity share capital Definition of branches A branch is a permanent establishment as defined for UK taxation purposes It has no separate capital structure and its accounts form part of those of the parent company It cannot be corporate (a limited company) or a legal entity in its own right It is controlled by the Head Office of the parent company Subsidiary X X Please continue to Question 19 Branch X Please continue to Question Is this subsidiary in an FDI ownership relationship with the UK company completing this questionnaire, ie does the UK company have a shareholding with voting rights of 10% or more? Yes X X Please continue to Section C (page 8) No X Please continue to Section H (page 18) 20 Is this branch in an FDI ownership relationship with the UK company completing this questionnaire, ie the UK company has direct control of this foreign branch? Yes No X X X X Please continue to Section I (page 20) Please continue to Section J (page 21) 6 3 G 2 0 7

7 Page 8 Section C - Earnings - Consolidated profits & losses, interest accrued and taxes Operating Profits and Losses made by this Immediate Foreign Affiliate Company! interest accrued to or from this immediate foreign affiliate company! provision for depreciation (ie after accounting)! Foreign taxes paid on profits (ie after accounting)! ordinary dividends payable, ie do not deduct from reported profit or loss figures for this question (ordinary dividends should be repeated in question 25a)! deferred taxation (ie before accounting)! realised or unrealised capital gains or losses made by the company! gains or losses arising from valuation changes such as inventory write-offs! gains or losses on plant and equipment from the closure of part or all of a business! writing-off intangibles, including goodwill, because of unusual events or developments during the period! writing-off research and development expenditure! abnormal charges for bad debts! abnormal provisions for losses on long-term contracts! exchange rate gains or losses incurred both from trading activities and holdings of foreign currency assets and liabilities! realised or unrealised capital gains or losses resulting from purchases or sales from the termination of existing operations! exceptional start-up and/or integration costs for new affiliate companies! costs of reorganisation or restructuring which have any material effect on the nature of the operation! exceptional dividends! profits and losses from foreign branch activities These are reported in question 42a Where possible, foreign affiliate data should be taken from the foreign affiliates accounts 21 What was the value of the UK company s share of this immediate foreign affiliate company s a) Profit as compiled for the fully consolidated group? b) Loss as compiled for the fully consolidated group? m 1011 m 1012 For further information regarding the Fully Consolidated System please refer to Annex 1 at the back of the questionnaire 22 What was the value of withholding taxes deducted from payments made by this immediate foreign affiliate company to the UK company?! tax withheld on payments to this immediate affiliate company and foreign affiliates less tax withheld on payments from this immediate foreign affiliate company and foreign affiliates! underlying taxes on profits (for example, corporation tax) m 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 affiliate company or branch under the UK double taxation agreements with other countries m G 2 0 8

8 Page 9 24 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 foreign affiliate company or branch under the UK double taxation agreements with other countries m 1322 Section D - Dividends - Consolidated cashflow statement This section relates to equity capital, which covers a range of securities forming the share capital and reserves of a company For a definition of equity capital please refer to Annex 1 at the back of the questionnaire Where possible, foreign affiliate data should be taken from the foreign affiliates accounts 25 What was the value of: a) ordinary dividends payable by this immediate foreign affiliate company in this period?! dividends payable from the accumulated operating profit under current operating profit concept of this immediate foreign affiliate company as reported in question 21a! such dividends on participating preference shares! such dividends declared in earlier periods but payable in this period! such dividends declared but not yet payable! such dividends payable but not remitted, where the amount of the dividend is reflected in the intercompany account balances or other amounts due from this immediate foreign affiliate company Any resulting increase in amounts due on the intercompany account should be reported in section H! exceptional dividends not payable from the accumulated normal operating 2019 profits of this immediate foreign affiliate company m b) exceptional dividends payable by this immediate foreign affiliate company in this period? Please provide details of the reasons for the exceptional dividend in the comments box, question 46! dividends arising from internal reorganisation, disposal of assets, mergers & acquisition activity, for example, that are not payable from profits arising from normal operating activities! such dividends on participating preference shares! such dividends declared in earlier periods but payable in this period! such dividends declared but not yet payable! such dividends payable but not remitted, where the amount of the dividend is reflected in the intercompany account balances or other amounts due from this immediate foreign affiliate company Any resulting decrease in amounts due on the intercompany account should be reported in section H! dividends payable from the accumulated normal operating profits of this immediate foreign affiliate company m H 2 0 9

9 Page 10 Section E - Preference Shares and Loan Stock - Consolidated balance sheet and Consolidated cashflow statement (preference share acquisitions & disposals, non-transactional gains & losses to the balance sheet, preference shares & loan stock) Where possible, foreign affiliate data should be taken from the foreign affiliates accounts For the purpose of the survey, preference share and loan capital is considered to:! non-participating preference shares! debt securities! trade balances! financial leasing and leasing credits! unsecuritised permanent debt! securitised permanent debt (commercial paper)! financial derivatives! intercompany current account Please note that this should be recorded in Section H 26 What was the value, as recorded in your balance sheet, of preference share and loan capital of this immediate foreign affiliate company directly attributable to the UK company at the start of the reporting period?! preference share and loan capital of this immediate foreign affiliate company attributable to the UK company! preference share and loan capital of this immediate foreign affiliate company attributable to other shareholders m What was the total value of: a) acquisitions of the preference share and loan capital of this immediate foreign affiliate company by the UK parent company? Please report in cash or exchange values, not nominal values! acquisitions of preference shares! acquisitions of loan capital of this immediate foreign affiliate company! acquisitions of debentures of this immediate foreign affiliate company! existing and new issues of preference share and loan capital! 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 company in section H)! acquisitions where the UK company s shares are issued in exchange for this immediate foreign affiliate company preference shares and loan capital (valued at the market value of the UK company s share on the day of acquisition) and capital contributions from the UK company! acquisitions funded by intercompany transfers, please ensure this value is included in question 39b! bonus issues of shares arising from capitalisation of reserves! acquisitions of ordinary shares m 2611 Continued overleaf 6 3 H 2 1 0

10 Page 11 b) disposals of the preference share and loan capital of this immediate foreign affiliate company by the UK company? Please report in cash or exchange values, not nominal values! disposals of preference shares! disposals of loan capital of this immediate foreign affiliate company! disposals of debentures of this immediate foreign affiliate company! disposals arising from capitalisation 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)! disposals where the UK company s shares are issued in exchange for the preference shares and loan capital of this immediate foreign affiliate company (valued at the market value of the UK company s share on the day of acquisition) and capital withdrawals by the UK company! disposals funded by intercompany transfers, please ensure this value is included in question 39b! disposals of ordinary shares m What was the value of: a) gains in the preference share and loan capital of this immediate foreign affiliate company by the UK company?! any other non-transactional gains excluding re-invested earnings, retained or unremitted profit! unrealised gains resulting from currency exchange rate movements during the period not reported in question 27! unrealised gains resulting from revaluations of assets during the period not reported in question 27! any other non-transactional increases to the closing value of preference share and loan capital not accounted for above that will result in a discrepancy between the opening and closing values given in questions 26 and 29 m 2621 b) losses in the preference share and loan capital of this immediate foreign affiliate company by the UK company?! any other non-transactional losses excluding re-investment earnings, retained or unremitted profit! realised losses resulting from currency exchange rate movements during the period not reported in question 27! realised losses resulting from revaluations of assets during the period not reported in question 27! any other non-transactional decreases to the closing value of preference share and loan capital not accounted for above that will result in a discrepancy between the opening and closing values given in questions 26 and 29 m What was the value, as recorded in your balance sheet, of preference share and loan capital of this immediate foreign affiliate company directly attributable to the UK company at the end of the reporting period?! preference share and loan capital of this immediate foreign affiliate company attributable to the UK company! preference share and loan capital of this immediate foreign affiliate company attributable to other shareholders m H 2 1 1

11 Page Is the immediate foreign affiliate a quoted subsidiary (as stated Yes in question 9) or are there any quoted shares covered by this return that have been purchased? Yes X Please continue to Section F (page 12) No X Please continue to Section G (page 15) MRK Section F - Quoted Equity Capital Transactions and Balance Sheet Consolidated balance sheet and Consolidated cashflow statement (equity acquisitions & disposals, non-transactional gains & losses to the balance sheet, ordinary equity capital and reserves) Where possible, foreign affiliate data should be taken from the foreign affiliates accounts Note If this section is covering the return of quoted shares that were purchased in a foreign affiliate, however, if by the end of this period, the shares have been made unquoted, the values of these shares at that time should be reported in Q38 rather than Q34 31 What was the value, as recorded in your balance sheet, of quoted equity capital and reserves of this immediate foreign affiliate company directly attributable to the UK company at the start of the period of this return? Note: This figure should equal the last reporting period s closing balance! quoted equity capital and reserves of this immediate foreign affiliate company attributable to the UK company! quoted equity capital and reserves of this immediate foreign affiliate company attributable to other shareholders m H 2 1 2

12 Page What was the total value of: acquisitions of equity capital of this quoted immediate foreign affiliate company by the UK company? Please report in cash or exchange values, not nominal values! acquisitions of quoted shares of this immediate foreign affiliate company! existing and new issues of quoted shares! acquisitions of land, structures, immovable equipment that are directly owned but not already covered through ownership of an associated company! acquisitions of 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! 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 company in section H)! acquisitions where the UK company s shares are issued in exchange for the equity capital of this immediate foreign affiliate company (valued at the market value of the UK company s share on the day of purchase) and capital contributions from the UK company! acquisitions of manufacturing rights or securities, for example, supplied by or to this immediate foreign affiliate company! capital and cash injections which are not for repayment and on which no interest is payable! acquisitions of assets! acquisitions of licences or rights to mine or explore! acquisitions funded by intercompany transfers, please ensure this value is included in question 39b! bonus issues of shares arising from capitalisation of reserves! acquisitions of patents and trademarks 2111! acquisitions of unquoted or preference shares m b) disposals of equity capital of this quoted immediate foreign affiliate company by the UK company? Please report in cash or exchange values, not nominal values! disposals of quoted shares of this immediate foreign affiliate company! withdrawals of existing and new issues of quoted shares! disposals of land, structures, immovable equipment that are directly owned but not already covered through ownership of an associated company! disposals of 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! 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 company in section H)! disposals where an immediate foreign affiliate company s shares are issued in exchange for the equity capital of the UK company (valued at the market value of the immediate foreign affiliate company s share on the day of purchase) and capital withdrawals from the immediate foreign affiliate company Continued overleaf 6 3 H 2 1 3

13 Continued from previous page Page 14! disposals of manufacturing rights or securities, for example, supplied by or to this immediate foreign affiliate company! capital and cash withdrawals which are not for repayment and on which no interest is payable! disposals of assets! disposals of licences or rights to mine or explore! disposals funded by intercompany transfers, please ensure the value is included in question 39b! disposals of patents and trademarks! disposals of unquoted or preference shares m What was the value of: a) gains in equity capital of this quoted immediate foreign affiliate company by the UK company?! any other non-transactional gains excluding re-invested earnings, retained or unremitted profit! unrealised gains resulting from currency exchange rate movements during the period not reported in question 32! unrealised gains resulting from revaluations of assets during the period not reported in question 32! any other non-transactional increases 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 31, 32 and 34 m 2121 b) losses in equity capital of this quoted immediate foreign affiliate company by the UK company?! any other non-transactional losses excluding re-invested earnings, retained or unremitted profit! unrealised losses resulting from currency exchange rate movements during the period not reported in question 32! unrealised losses resulting from revaluations of assets during the period not reported in question 32! any other non-transactional 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 31, 32 and 34 m What was the value, as recorded in your balance sheet, of quoted equity capital and reserves of this immediate foreign affiliate company directly attributable to the UK company at the end of the period of this return? Note: This figure should equal the opening balance and flows in section C, D and F for this reporting period! quoted equity capital and reserves of this immediate foreign affiliate company attributable to the UK company! any unquoted acquisitions or disposals made during this period which was subsequently made quoted at the end of this period! quoted equity capital and reserves of this 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 Please continue to Section H (page 18) m H 2 1 4

14 Page 15 Section G - Unquoted Equity Capital Transactions and Balance Sheet Consolidated balance sheet and Consolidated cashflow statement (equity acquisitions & disposals, non-transactional gains & losses to the balance sheet, ordinary equity capital and reserves) Where possible, foreign affiliate data should be taken from the foreign affiliates accounts If this section is covering the return of unquoted shares that were purchased in a foreign affiliate, however, if by the end of this period, the shares have been made quoted, the values of these shares at that time should be reported in Q34 rather than Q38 35 What was the value, as recorded in your balance sheet, of unquoted equity capital and reserves of this immediate foreign affiliate company directly attributable to the UK company at the start of the period of this return? Note: This figure should equal the last reporting period s closing balance! unquoted equity capital and reserves of this immediate foreign affiliate company attributable to the UK company! unquoted equity capital and reserves of this immediate foreign affiliate company attributable to other shareholders m What was the total value of: a) acquisitions of equity capital of this unquoted immediate foreign affiliate company by the UK company? Please report in cash or exchange values, not nominal values! acquisitions of unquoted shares of this immediate foreign affiliate company! existing and new issues of unquoted shares! acquisitions of land, structures, immovable equipment that are directly owned but not already covered through ownership of an associated company! acquisitions of 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! 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 company in section H)! acquisitions where the UK company s shares are issued in exchange for the equity capital of this immediate foreign affiliate company (valued at the market value of the UK company s share on the day of purchase) and capital contributions from the UK company! acquisitions of manufacturing rights or securities, for example, supplied by or to this immediate foreign affiliate company! capital and cash injections which are not for repayment and on which no interest is payable! acquisitions of assets! acquisitions of licences or rights to mine or explore! acquisitions funded by intercompany transfers, please ensure this value is included in question 39b! bonus issues of shares arising from capitalisation of reserves! acquisitions of patents and trademarks 2211! acquisitions of quoted or preference shares m Continued overleaf 6 3 H 2 1 5

15 Page 16 Continued from previous page b) disposals of equity capital of this unquoted immediate foreign affiliate by the UK company? Please report in cash or exchange values, not nominal values! disposals of unquoted shares of this immediate foreign affiliate company! withdrawals of existing and new issues of unquoted shares! disposals of land, structures, immovable equipment that are directly owned but not already covered through ownership of an associated company! disposals of 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! disposals arising from capitalisation 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)! disposals where the immediate foreign affiliate company s shares are issued in exchange for the equity capital of the UK company (valued at the market value of the immediate foreign affiliate company s share on the day of purchase) and capital withdrawals from the immediate foreign affiliate company! disposals of manufacturing rights or securities, for example, supplied by or to this immediate foreign affiliate company! capital and cash withdrawals which are not for repayment and on which no interest is payable! disposals of assets! disposals of licences or rights to mine or explore! disposals funded by intercompany transfers, please ensure this value is included in question 39b! disposals of patents and trademarks! disposals of quoted or preference shares m What was the value of: a) gains in equity capital of this unquoted immediate foreign affiliate company by the UK company?! any other non-transactional gains excluding re-invested earnings, retained or unremitted profit! unrealised gains resulting from currency exchange rate movements during the period not reported in question 36! unrealised gains resulting from revaluations of assets during the period not reported in question 36! any other non-transactional increases to the closing value of unquoted ordinary shares not accounted for above that will result in a discrepancy between the opening and closing values given in questions 35, 36 and 38 m 2221 Continued overleaf 6 3 H 2 1 6

16 Page 17 Continued from previous page b) losses in equity capital of this unquoted immediate foreign affiliate company by the UK company?! any other non-transactional losses excluding re-invested earnings, retained or unremitted profit! unrealised losses resulting from currency exchange rate movements during the period not reported in question 36! unrealised losses resulting from revaluations of assets during the period not reported in question 36! any other non-transactional decreases to the closing value of unquoted ordinary shares not accounted for above that will result in a discrepancy between the opening and closing values given in questions 35, 36 and 38 m What was the value, as recorded in your balance sheet, of unquoted equity capital and reserves of this immediate foreign affiliate company directly attributable to the UK company at the end of the period of this return? Note This figure should equal the opening balance of flows in section C, D and G for this reporting period! unquoted equity capital and reserves of this immediate foreign affiliate company attributable to the UK company! any quoted acquisitions or disposals made during this period which was subsequently made unquoted at the end of this period! unquoted equity capital and reserves of this immediate foreign affiliate company attributable to other shareholders! any unquoted acquisitions or disposals made during this period which was subsequently made quoted at the end of this period m H 2 1 7

17 Page 18 Section H - Balance Sheet Intercompany Loans and Related Interest Accruals Consolidated balance sheet (intercompany loans) The intercompany current account covers the borrowing and lending at funds between direct investors (parent companies) and affiliates There is no distinction between long and short-term investment Where possible, foreign affiliate data should be taken from the foreign affiliates accounts 39 What was the value of the: a) opening balance of the intercompany current account of this immediate foreign affiliate company directly attributable FROM the UK company at the start date of the reporting period, ie from UK group to overseas group? Note: The figure for question 39a should equal the last reporting period s closing balance! long- and short-term loans! trade credit! loans other than due from the UK company! acquisitions funded via intercompany loans! items of other capital reported in Section E for preference shares! intercompany current account balances where the companies involved are monetary financial institutions, financial intermediaries or financial auxiliaries m 3721 b) closing balance of the intercompany current account of this immediate foreign affiliate company directly attributable FROM the UK company at the end date of the reporting period, ie from UK group to overseas group? Please refer to the includes and excludes provided in question 39a m H 2 1 8

18 Page What was the value of the: a) opening balance of the intercompany current account of this immediate foreign affiliate company directly attributable TO the UK company at the start date of the reporting period, ie from overseas group to UK group? Note: The figure for question 40a should equal the last reporting period s closing balance! long- and short-term loans! trade credit! loans other than due to the UK company! items of other capital reported in questions 26, 27 and 29 for preference shares! intercompany current account balances where the companies involved are monetary financial institutions, financial intermediaries or financial auxiliaries m 3711 b) closing balance of the intercompany current account of this immediate foreign affiliate company directly attributable TO the UK company at the end date of the reporting period, ie from overseas group to UK group? Please refer to the includes and excludes provided in question 40a m What was the value of interest on an accruals basis in this period: a) to the UK company from this immediate foreign affiliate company on other capital transactions reported in question 40? m 1211 b) from the UK company to this immediate foreign affiliate company on intercompany loans reported in question 39 m 1212 Please continue to Section K (page 22) 6 3 H 2 1 9

19 Page 20 Section I - Earnings - Consolidated profit & loss account (profits & losses and taxes) Operating Profits and Losses made by Foreign Branches of the UK Company Definition of branches A branch is a permanent establishment as defined for UK taxation purposes It has no separate capital structure and its accounts form part of those of the parent company It cannot be corporate (a limited company) or a legal entity in its own right It is controlled by the Head Office of the parent company Where possible, foreign affiliate data should be taken from the foreign affiliates accounts! profits and losses from foreign branch activities only! interest to or from this foreign branch on an accruals basis! provision for depreciation (ie after accounting)! foreign taxes paid on profits of the branch (ie after accounting)! deferred taxation (ie before accounting)! realised or unrealised capital gains or losses made by the branch! gains or losses arising from valuation changes as inventory write-offs! gains or losses on plant and equipment from the closure of part or all of a business! writing-off intangibles, including goodwill, because of unusual events or developments during the period! writing-off research and development expenditure! abnormal charges for bad debts! abnormal provisions for losses on long-term contracts! exchange rate gains or losses incurred both from trading activities and holdings of foreign currency assets and liabilities! realised or unrealised capital gains or losses resulting from purchases or sales from the termination of existing operations! exceptional start-up and/or integration costs for new branches! costs of reorganisation or restructuring which have any material effect on the nature of the operation! profits and losses from corporate activities abroad These are reported in question What was the value of the UK head office s share of its foreign branch s: a) consolidated profit? m 1111 b) consolidated loss? For further information regarding the Fully Consolidated System please refer to Annex 1 at the back of the questionnaire m What was the value of withholding taxes deducted from payments made by this immediate foreign branch to the UK head office?! tax withheld on payments to this immediate foreign branch less tax withheld on payments from this immediate foreign branch! underlying taxes on profits (for example, corporation tax) m H 2 2 0

20 Page 21 Section J - Balance Sheet Branch-head Office Loans - Consolidated balance sheet (branch-head office loans) Where possible, foreign affiliate data should be taken from the foreign affiliates accounts 44 What was the value of the: a) opening balance of equity capital in this foreign branch directly attributable TO the UK head office at the start date of the reporting period? Definition of 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! re-invested earnings, retained or unremitted profit! capital reserves! loans and current account balances due to this foreign branch! loans other than due to this foreign branch! deferred taxation! deferred credits of the branch! any provisions held by the branch b) closing balance of equity capital in this foreign branch directly attributable TO the UK head office at the end date of the reporting period? Please refer to the includes and excludes provided in question 44a m 3411 m What was the value of the: a) opening balance of equity capital in this foreign branch directly attributable FROM the UK head office at the start date of the reporting period?! re-invested earnings, retained or unremitted profit! capital reserves! loans and current account balances due from the foreign branch! loans other than due from the foreign branch! deferred taxation! deferred credits of the head office! any provisions held by the head office m 3421 b) closing balance of equity capital in this foreign branch directly attributable FROM the UK head office at the end date of the reporting period? Please refer to the includes and excludes provided in question 45a m H 2 2 1

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