The Survey requires reporting on a U.S. GAAP basis. We request that you estimate any adjustments that would be required to conform to U.S. GAAP. Please note these estimates in the space for "Remarks" at the end of the survey.
For the purpose of this survey, your foreign owner should be treated the same as any other customer or business partner you do not own. If you pay your foreign owner for R&D services, those costs should be reported as R&D expenses in Section 2. If your foreign owner pays your company for R&D services, the costs for this R&D should be reported as R&D paid for by others in Section 3. Furthermore, if your foreign parent has other subsidiaries or affiliated companies that are not owned by your company, they should also be treated the same as your foreign owner, as other businesses/customers.