Form 5471 — Information Return of U.S. Persons With Respect

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f5471.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Filer’s tax year beginning , 20 , and ending , 20

D Check box if this is a final Form 5471 for the foreign corporation . . . . . . . . . . . . . . . . . . . . . . . . . .

E Check if any excepted specified foreign financial assets are reported on this form (see instructions) . . . . . . . . . . . . . . . . .

F Check the box if this Form 5471 has been completed using “Alternative Information” under Rev. Proc. 2019-40 . . . . . . . . . . . . . .

G If the box on line F is checked, enter the corresponding code for “Alternative Information” (see instructions) . . . . . . . . . . . .

H Person(s) on whose behalf this information return is filed:

(1) Name (2) Address (3) Identifying number

(4) Check applicable box(es) Shareholder Officer Director

Important: Fill in all applicable lines and schedules. All information must be in English. All amounts must be stated in U.S. dollars

unless otherwise indicated.

1a Name and address of foreign corporation b(1) Employer identification number, if any

b(2) Reference ID number (see instructions)

b(3) Previous reference ID number(s), if any (see instructions)

c Country under whose laws incorporated

d Date of incorporation e Principal place of business f Principal business activity

code number

2 Provide the following information for the foreign corporation’s accounting period stated above.

g Principal business activity h Functional currency code

Form 5471 (Rev. 12-2025) Page 2

Form 5471 (Rev. 12-2025)

Form 5471 (Rev. 12-2025) Page 3 Schedule C Income Statement (see instructions) Important: Report all information in functional currency in accordance with U.S. generally accepted accounting principles (GAAP). Also, report each amount in U.S. dollars translated from functional currency (using GAAP translation

rules). However, if the functional currency is the U.S. dollar, complete only the U.S. Doll special rules for dollar approximate separate transactions method (DASTM) corporations.			lars column. See	e instructions for
			Functional Currency	U.S. Dollars
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	1a
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	1b
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	1c
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	2
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	3
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	4
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	5
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	6a
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	6b
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	7
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	8a
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	8b
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	9
Income	1a Gross receipts or sales . . . . . . . . . . . . . . . . . b Returns and allowances . . . . . . . . . . . . . . . . c Subtract line 1b from line 1a . . . . . . . . . . . . . . . 2 Cost of goods sold . . . . . . . . . . . . . . . . . . 3 Gross profit (subtract line 2 from line 1c) . . . . . . . . . . . 4 Dividends . . . . . . . . . . . . . . . . . . . . . 5 Interest . . . . . . . . . . . . . . . . . . . . . . 6a Gross rents . . . . . . . . . . . . . . . . . . . . b Gross royalties and license fees . . . . . . . . . . . . . . 7 Net gain or (loss) on sale of capital assets . . . . . . . . . . 8a Foreign currency transaction gain or loss—unrealized . . . . . . b Foreign currency transaction gain or loss—realized . . . . . . . 9 Other income (attach statement) . . . . . . . . . . . . . 10 Total income (add lines 3 through 9) . . . . . . . . . . . .	10
Deductions	11 Compensation not deducted elsewhere . . . . . . . . . . . 12a Rents . . . . . . . . . . . . . . . . . . . . . . b Royalties and license fees . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation not deducted elsewhere . . . . . . . . . . . . 15 Depletion . . . . . . . . . . . . . . . . . . . . . 16 Taxes (exclude income tax expense (benefit)) . . . . . . . . . 17 Other deductions (attach statement—exclude income tax expense (benefit)) 18 Total deductions (add lines 11 through 17) . . . . . . . . . .	11
Deductions	11 Compensation not deducted elsewhere . . . . . . . . . . . 12a Rents . . . . . . . . . . . . . . . . . . . . . . b Royalties and license fees . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation not deducted elsewhere . . . . . . . . . . . . 15 Depletion . . . . . . . . . . . . . . . . . . . . . 16 Taxes (exclude income tax expense (benefit)) . . . . . . . . . 17 Other deductions (attach statement—exclude income tax expense (benefit)) 18 Total deductions (add lines 11 through 17) . . . . . . . . . .	12a
Deductions	11 Compensation not deducted elsewhere . . . . . . . . . . . 12a Rents . . . . . . . . . . . . . . . . . . . . . . b Royalties and license fees . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation not deducted elsewhere . . . . . . . . . . . . 15 Depletion . . . . . . . . . . . . . . . . . . . . . 16 Taxes (exclude income tax expense (benefit)) . . . . . . . . . 17 Other deductions (attach statement—exclude income tax expense (benefit)) 18 Total deductions (add lines 11 through 17) . . . . . . . . . .	12b
Deductions	11 Compensation not deducted elsewhere . . . . . . . . . . . 12a Rents . . . . . . . . . . . . . . . . . . . . . . b Royalties and license fees . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation not deducted elsewhere . . . . . . . . . . . . 15 Depletion . . . . . . . . . . . . . . . . . . . . . 16 Taxes (exclude income tax expense (benefit)) . . . . . . . . . 17 Other deductions (attach statement—exclude income tax expense (benefit)) 18 Total deductions (add lines 11 through 17) . . . . . . . . . .	13
Deductions	11 Compensation not deducted elsewhere . . . . . . . . . . . 12a Rents . . . . . . . . . . . . . . . . . . . . . . b Royalties and license fees . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation not deducted elsewhere . . . . . . . . . . . . 15 Depletion . . . . . . . . . . . . . . . . . . . . . 16 Taxes (exclude income tax expense (benefit)) . . . . . . . . . 17 Other deductions (attach statement—exclude income tax expense (benefit)) 18 Total deductions (add lines 11 through 17) . . . . . . . . . .	14
Deductions	11 Compensation not deducted elsewhere . . . . . . . . . . . 12a Rents . . . . . . . . . . . . . . . . . . . . . . b Royalties and license fees . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation not deducted elsewhere . . . . . . . . . . . . 15 Depletion . . . . . . . . . . . . . . . . . . . . . 16 Taxes (exclude income tax expense (benefit)) . . . . . . . . . 17 Other deductions (attach statement—exclude income tax expense (benefit)) 18 Total deductions (add lines 11 through 17) . . . . . . . . . .	15
Deductions	11 Compensation not deducted elsewhere . . . . . . . . . . . 12a Rents . . . . . . . . . . . . . . . . . . . . . . b Royalties and license fees . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation not deducted elsewhere . . . . . . . . . . . . 15 Depletion . . . . . . . . . . . . . . . . . . . . . 16 Taxes (exclude income tax expense (benefit)) . . . . . . . . . 17 Other deductions (attach statement—exclude income tax expense (benefit)) 18 Total deductions (add lines 11 through 17) . . . . . . . . . .	16
Deductions	11 Compensation not deducted elsewhere . . . . . . . . . . . 12a Rents . . . . . . . . . . . . . . . . . . . . . . b Royalties and license fees . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation not deducted elsewhere . . . . . . . . . . . . 15 Depletion . . . . . . . . . . . . . . . . . . . . . 16 Taxes (exclude income tax expense (benefit)) . . . . . . . . . 17 Other deductions (attach statement—exclude income tax expense (benefit)) 18 Total deductions (add lines 11 through 17) . . . . . . . . . .	17
Deductions	11 Compensation not deducted elsewhere . . . . . . . . . . . 12a Rents . . . . . . . . . . . . . . . . . . . . . . b Royalties and license fees . . . . . . . . . . . . . . . . 13 Interest . . . . . . . . . . . . . . . . . . . . . . 14 Depreciation not deducted elsewhere . . . . . . . . . . . . 15 Depletion . . . . . . . . . . . . . . . . . . . . . 16 Taxes (exclude income tax expense (benefit)) . . . . . . . . . 17 Other deductions (attach statement—exclude income tax expense (benefit)) 18 Total deductions (add lines 11 through 17) . . . . . . . . . .	18
Net Income	19 Net income or (loss) before unusual or infrequently occurring items, and income tax expense (benefit) (subtract line 18 from line 10) . . . . . 20 Unusual or infrequently occurring items . . . . . . . . . . . 21a Income tax expense (benefit)—current . . . . . . . . . . . . b Income tax expense (benefit)—deferred . . . . . . . . . . . 22 Current year net income or (loss) per books (combine lines 19 through 21b)	19
Net Income	19 Net income or (loss) before unusual or infrequently occurring items, and income tax expense (benefit) (subtract line 18 from line 10) . . . . . 20 Unusual or infrequently occurring items . . . . . . . . . . . 21a Income tax expense (benefit)—current . . . . . . . . . . . . b Income tax expense (benefit)—deferred . . . . . . . . . . . 22 Current year net income or (loss) per books (combine lines 19 through 21b)	20
Net Income	19 Net income or (loss) before unusual or infrequently occurring items, and income tax expense (benefit) (subtract line 18 from line 10) . . . . . 20 Unusual or infrequently occurring items . . . . . . . . . . . 21a Income tax expense (benefit)—current . . . . . . . . . . . . b Income tax expense (benefit)—deferred . . . . . . . . . . . 22 Current year net income or (loss) per books (combine lines 19 through 21b)	21a
Net Income	19 Net income or (loss) before unusual or infrequently occurring items, and income tax expense (benefit) (subtract line 18 from line 10) . . . . . 20 Unusual or infrequently occurring items . . . . . . . . . . . 21a Income tax expense (benefit)—current . . . . . . . . . . . . b Income tax expense (benefit)—deferred . . . . . . . . . . . 22 Current year net income or (loss) per books (combine lines 19 through 21b)	21b
Net Income	19 Net income or (loss) before unusual or infrequently occurring items, and income tax expense (benefit) (subtract line 18 from line 10) . . . . . 20 Unusual or infrequently occurring items . . . . . . . . . . . 21a Income tax expense (benefit)—current . . . . . . . . . . . . b Income tax expense (benefit)—deferred . . . . . . . . . . . 22 Current year net income or (loss) per books (combine lines 19 through 21b)	22
Other Comprehensive Income	23a Foreign currency translation adjustments . . . . . . . . . . . b Other . . . . . . . . . . . . . . . . . . . . . . c Income tax expense (benefit) related to other comprehensive income . 24 Other comprehensive income (loss), net of tax (line 23a plus line 23b less line 23c) . . . . . . . . . . . . . . . . . . . . .	23a
Other Comprehensive Income	23a Foreign currency translation adjustments . . . . . . . . . . . b Other . . . . . . . . . . . . . . . . . . . . . . c Income tax expense (benefit) related to other comprehensive income . 24 Other comprehensive income (loss), net of tax (line 23a plus line 23b less line 23c) . . . . . . . . . . . . . . . . . . . . .	23b
Other Comprehensive Income	23a Foreign currency translation adjustments . . . . . . . . . . . b Other . . . . . . . . . . . . . . . . . . . . . . c Income tax expense (benefit) related to other comprehensive income . 24 Other comprehensive income (loss), net of tax (line 23a plus line 23b less line 23c) . . . . . . . . . . . . . . . . . . . . .	23c
Other Comprehensive Income	23a Foreign currency translation adjustments . . . . . . . . . . . b Other . . . . . . . . . . . . . . . . . . . . . . c Income tax expense (benefit) related to other comprehensive income . 24 Other comprehensive income (loss), net of tax (line 23a plus line 23b less line 23c) . . . . . . . . . . . . . . . . . . . . .	24

Form 5471 (Rev. 12-2025)

Form 5471 (Rev. 12-2025) Page 4 Schedule F Balance Sheet Important: Report all amounts in U.S. dollars prepared and translated in accordance with U.S. GAAP. See instructions for an exception for DASTM corporations.

Assets		(a) Beginning of annual accounting period	(b) End of annual accounting period
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	1
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	2a
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	2b	( )	( )
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	3
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	4
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	5
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	6
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	7
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	8
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	9a
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	9b	( )	( )
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	10a
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	10b	( )	( )
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	11
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	12a
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	12b
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	12c
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	12d	( )	( )
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	13
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . 2aTrade notes and accounts receivable . . . . . . . . . . . . . . . b Less allowance for bad debts . . . . . . . . . . . . . . . . . 3 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 4 Inventories . . . . . . . . . . . . . . . . . . . . . . . 5 Other current assets (attach statement) . . . . . . . . . . . . . . 6 Loans to shareholders and other related persons . . . . . . . . . . . 7 Investment in subsidiaries (attach statement) . . . . . . . . . . . . 8 Other investments (attach statement) . . . . . . . . . . . . . . . 9aBuildings and other depreciable assets . . . . . . . . . . . . . . b Less accumulated depreciation . . . . . . . . . . . . . . . . 10aDepletable assets . . . . . . . . . . . . . . . . . . . . . b Less accumulated depletion . . . . . . . . . . . . . . . . . . 11 Land (net of any amortization) . . . . . . . . . . . . . . . . . 12 Intangible assets: a Goodwill . . . . . . . . . . . . . . . . . . . . . . . . b Organization costs . . . . . . . . . . . . . . . . . . . . . c Patents, trademarks, and other intangible assets . . . . . . . . . . . d Less accumulated amortization for lines 12a, 12b, and 12c . . . . . . . 13 Other assets (attach statement). . . . . . . . . . . . . . . . . 14 Total assets . . . . . . . . . . . . . . . . . . . . . . .	14
Liabilities and Shareholders’ Equity
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . 16 Other current liabilities (attach statement) . . . . . . . . . . . . . 17 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 18 Loans from shareholders and other related persons . . . . . . . . . . 19 Other liabilities (attach statement) . . . . . . . . . . . . . . . . 20 Capital stock: a Preferred stock . . . . . . . . . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . . . . . . . . . . 21 Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . 22 Retained earnings . . . . . . . . . . . . . . . . . . . . . 23 Less cost of treasury stock . . . . . . . . . . . . . . . . . . 24 Total liabilities and shareholders’ equity . . . . . . . . . . . . . .	15
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . 16 Other current liabilities (attach statement) . . . . . . . . . . . . . 17 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 18 Loans from shareholders and other related persons . . . . . . . . . . 19 Other liabilities (attach statement) . . . . . . . . . . . . . . . . 20 Capital stock: a Preferred stock . . . . . . . . . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . . . . . . . . . . 21 Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . 22 Retained earnings . . . . . . . . . . . . . . . . . . . . . 23 Less cost of treasury stock . . . . . . . . . . . . . . . . . . 24 Total liabilities and shareholders’ equity . . . . . . . . . . . . . .	16
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . 16 Other current liabilities (attach statement) . . . . . . . . . . . . . 17 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 18 Loans from shareholders and other related persons . . . . . . . . . . 19 Other liabilities (attach statement) . . . . . . . . . . . . . . . . 20 Capital stock: a Preferred stock . . . . . . . . . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . . . . . . . . . . 21 Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . 22 Retained earnings . . . . . . . . . . . . . . . . . . . . . 23 Less cost of treasury stock . . . . . . . . . . . . . . . . . . 24 Total liabilities and shareholders’ equity . . . . . . . . . . . . . .	17
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . 16 Other current liabilities (attach statement) . . . . . . . . . . . . . 17 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 18 Loans from shareholders and other related persons . . . . . . . . . . 19 Other liabilities (attach statement) . . . . . . . . . . . . . . . . 20 Capital stock: a Preferred stock . . . . . . . . . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . . . . . . . . . . 21 Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . 22 Retained earnings . . . . . . . . . . . . . . . . . . . . . 23 Less cost of treasury stock . . . . . . . . . . . . . . . . . . 24 Total liabilities and shareholders’ equity . . . . . . . . . . . . . .	18
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . 16 Other current liabilities (attach statement) . . . . . . . . . . . . . 17 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 18 Loans from shareholders and other related persons . . . . . . . . . . 19 Other liabilities (attach statement) . . . . . . . . . . . . . . . . 20 Capital stock: a Preferred stock . . . . . . . . . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . . . . . . . . . . 21 Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . 22 Retained earnings . . . . . . . . . . . . . . . . . . . . . 23 Less cost of treasury stock . . . . . . . . . . . . . . . . . . 24 Total liabilities and shareholders’ equity . . . . . . . . . . . . . .	19
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . 16 Other current liabilities (attach statement) . . . . . . . . . . . . . 17 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 18 Loans from shareholders and other related persons . . . . . . . . . . 19 Other liabilities (attach statement) . . . . . . . . . . . . . . . . 20 Capital stock: a Preferred stock . . . . . . . . . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . . . . . . . . . . 21 Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . 22 Retained earnings . . . . . . . . . . . . . . . . . . . . . 23 Less cost of treasury stock . . . . . . . . . . . . . . . . . . 24 Total liabilities and shareholders’ equity . . . . . . . . . . . . . .	20a
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . 16 Other current liabilities (attach statement) . . . . . . . . . . . . . 17 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 18 Loans from shareholders and other related persons . . . . . . . . . . 19 Other liabilities (attach statement) . . . . . . . . . . . . . . . . 20 Capital stock: a Preferred stock . . . . . . . . . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . . . . . . . . . . 21 Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . 22 Retained earnings . . . . . . . . . . . . . . . . . . . . . 23 Less cost of treasury stock . . . . . . . . . . . . . . . . . . 24 Total liabilities and shareholders’ equity . . . . . . . . . . . . . .	20b
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . 16 Other current liabilities (attach statement) . . . . . . . . . . . . . 17 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 18 Loans from shareholders and other related persons . . . . . . . . . . 19 Other liabilities (attach statement) . . . . . . . . . . . . . . . . 20 Capital stock: a Preferred stock . . . . . . . . . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . . . . . . . . . . 21 Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . 22 Retained earnings . . . . . . . . . . . . . . . . . . . . . 23 Less cost of treasury stock . . . . . . . . . . . . . . . . . . 24 Total liabilities and shareholders’ equity . . . . . . . . . . . . . .	21
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . 16 Other current liabilities (attach statement) . . . . . . . . . . . . . 17 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 18 Loans from shareholders and other related persons . . . . . . . . . . 19 Other liabilities (attach statement) . . . . . . . . . . . . . . . . 20 Capital stock: a Preferred stock . . . . . . . . . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . . . . . . . . . . 21 Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . 22 Retained earnings . . . . . . . . . . . . . . . . . . . . . 23 Less cost of treasury stock . . . . . . . . . . . . . . . . . . 24 Total liabilities and shareholders’ equity . . . . . . . . . . . . . .	22
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . 16 Other current liabilities (attach statement) . . . . . . . . . . . . . 17 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 18 Loans from shareholders and other related persons . . . . . . . . . . 19 Other liabilities (attach statement) . . . . . . . . . . . . . . . . 20 Capital stock: a Preferred stock . . . . . . . . . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . . . . . . . . . . 21 Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . 22 Retained earnings . . . . . . . . . . . . . . . . . . . . . 23 Less cost of treasury stock . . . . . . . . . . . . . . . . . . 24 Total liabilities and shareholders’ equity . . . . . . . . . . . . . .	23	( )	( )
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . 16 Other current liabilities (attach statement) . . . . . . . . . . . . . 17 Derivatives . . . . . . . . . . . . . . . . . . . . . . . 18 Loans from shareholders and other related persons . . . . . . . . . . 19 Other liabilities (attach statement) . . . . . . . . . . . . . . . . 20 Capital stock: a Preferred stock . . . . . . . . . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . . . . . . . . . . 21 Paid-in or capital surplus (attach reconciliation) . . . . . . . . . . . 22 Retained earnings . . . . . . . . . . . . . . . . . . . . . 23 Less cost of treasury stock . . . . . . . . . . . . . . . . . . 24 Total liabilities and shareholders’ equity . . . . . . . . . . . . . .	24

Form 5471 (Rev. 12-2025) Page 5 Schedule G Other Information (continued)

5 a During the tax year, did the foreign corporation pay or accrue any interest or royalty for which the deduction is not allowed under section 267A? . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” complete line 5b. b Enter the total amount of the disallowed deductions (see instructions) . . . . . . . . $ 6 a Is the filer claiming a foreign-derived intangible income (FDII) deduction (under section 250) with respect to any transactions with the foreign corporation? . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” complete lines 6b, 6c, and 6d. See instructions. b Enter the amount of gross receipts derived from all sales of general property to the foreign corporation that the filer included in its computation of foreign-derived deduction eligible income (FDDEI) . . . $ c Enter the amount of gross receipts derived from all sales of intangible property to the foreign corporation that the filer included in its computation of FDDEI . . . . . . . . . . . . . . . . . $ d Enter the amount of gross receipts derived from all services provided to the foreign corporation that the filer included in its computation of FDDEI . . . . . . . . . . . . . . . . . . . $ 7 During the tax year, was the foreign corporation a participant in any cost sharing arrangement? . . . . . . If the answer to question 7 is “Yes,” complete a separate Schedule G-1 for each cost sharing arrangement in which the foreign corporation was a participant during the tax year. 8 After April 25, 2014, did the foreign corporation purchase stock or securities of a shareholder of the foreign corporation for use in a triangular reorganization (within the meaning of Regulations section 1.358-6(b)(2))? . . 9 a Did the foreign corporation receive any intangible property in a prior year or the current tax year for which the U.S. transferor is required to report a section 367(d) annual income inclusion for the tax year? . . . . . . . . If “Yes,” go to line 9b. b Enter in functional currency the amount of the earnings and profits reduction pursuant to section 367(d)(2)(B) for the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 During the tax year, was the foreign corporation an expatriated foreign subsidiary under Regulations section 1.7874-12(a)(9)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” see instructions and attach statement. 11 During the tax year, did the foreign corporation participate in any reportable transaction as defined in Regulations section 1.6011-4? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” attach Form(s) 8886 if required by Regulations section 1.6011-4(c)(3)(i)(G). 12 During the tax year, did the foreign corporation pay or accrue any foreign tax that was disqualified for credit under section 901(m)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 During the tax year, did the foreign corporation pay or accrue foreign taxes to which section 909 applies, or treat foreign taxes that were previously suspended under section 909 as no longer suspended? . . . . . . . . 14 Did you answer “Yes” to any of the questions in the instructions for line 14? . . . . . . . . . . . . . If “Yes,” enter the corresponding code(s) from the instructions and attach statement 15 Does the foreign corporation have interest expense disallowed under section 163(j) (see instructions)? . . . . If “Yes,” enter the amount . . . . . . . . . . . . . . . . . . . . . . $ 16 Does the foreign corporation have previously disallowed interest expense under section 163(j) carried forward to the current tax year (see instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” enter the amount . . . . . . . . . . . . . . . . . . . . . . $ 17a Did any extraordinary reduction with respect to a controlling section 245A shareholder occur during the tax year (see instructions)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If the answer to question 17a is “Yes,” was an election made to close the tax year such that no amount is treated as an extraordinary reduction amount or tiered extraordinary reduction amount (see instructions)? . . . . . 18a Did the filer have any loan to or from the foreign corporation to which the safe-haven rate rules of Regulations section 1.482-2(a)(2)(iii)(B) are applicable, and for which the filer used a rate of interest within the relevant safe- haven range (100% to 130% of the applicable Federal rate (AFR) for the relevant term)? . . . . . . . . . b Did the filer have any loan to or from the foreign corporation to which the safe-haven rate rules of Regulations section 1.482-2(a)(2)(iii)(B) are applicable, and for which the filer used a rate of interest outside the relevant safe- haven range (100% to 130% of the AFR for the relevant term)? . . . . . . . . . . . . . . . . . 19a Did the filer issue a covered debt instrument in any of the transactions described in Regulations section 1.385-3(b) (2) with respect to the foreign corporation during the tax year, or, did the filer issue or refinance indebtedness owed to the foreign corporation during the 36 months before or after the date of a distribution or acquisition described in Regulations section 1.385-3(b)(3)(i) made by the filer, and either the issuance or refinance of indebtedness, or the distribution or acquisition, occurred during the tax year? . . . . . . . . . . . .	Yes	No

|**5 **

**a **During the tax year, did the foreign corporation pay or accrue any interest or royalty for which the deduction is not
allowed under section 267A?
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If “Yes,” complete line 5b.
b
Enter the total amount of the disallowed deductions (see instructions) .
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6 aIs the filer claiming a foreign-derived intangible income (FDII) deduction (under section 250) with respect to any
transactions with the foreign corporation? .
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If “Yes,” complete lines 6b, 6c, and 6d. See instructions.
**b **Enter the amount of gross receipts derived from all sales of general property to the foreign corporation that the
filer included in its computation of foreign-derived deduction eligible income (FDDEI) .
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**c **

Enter the amount of gross receipts derived from all sales of intangible property to the foreign corporation that the
filer included in its computation of FDDEI
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**d **Enter the amount of gross receipts derived from all services provided to the foreign corporation that the filer
included in its computation of FDDEI .
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7
During the tax year, was the foreign corporation a participant in any cost sharing arrangement?
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If the answer to question 7 is “Yes,” complete a separate Schedule G-1 for each cost sharing arrangement in
which the foreign corporation was a participant during the tax year.
8
After April 25, 2014, did the foreign corporation purchase stock or securities of a shareholder of the foreign
corporation for use in a triangular reorganization (within the meaning of Regulations section 1.358-6(b)(2))?
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9 aDid the foreign corporation receive any intangible property in a prior year or the current tax year for which the U.S.
transferor is required to report a section 367(d) annual income inclusion for the tax year?
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If “Yes,” go to line 9b.
**b **Enter in functional currency the amount of the earnings and profits reduction pursuant to section 367(d)(2)(B) for
the tax year
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10
During the tax year, was the foreign corporation an expatriated foreign subsidiary under Regulations section
1.7874-12(a)(9)?
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If “Yes,” see instructions and attach statement.
11
During the tax year, did the foreign corporation participate in any reportable transaction as defined in Regulations
section 1.6011-4? .
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If “Yes,” attach Form(s) 8886 if required by Regulations section 1.6011-4(c)(3)(i)(G).
12
During the tax year, did the foreign corporation pay or accrue any foreign tax that was disqualified for credit under
section 901(m)?
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13
During the tax year, did the foreign corporation pay or accrue foreign taxes to which section 909 applies, or treat
foreign taxes that were previously suspended under section 909 as no longer suspended? .
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14
Did you answer “Yes” to any of the questions in the instructions for line 14? .
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If “Yes,” enter the corresponding code(s) from the instructions and attach statement
15
Does the foreign corporation have interest expense disallowed under section 163(j) (see instructions)? .
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If “Yes,” enter the amount
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. $
16
Does the foreign corporation have previously disallowed interest expense under section 163(j) carried forward to
the current tax year (see instructions)? .
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If “Yes,” enter the amount
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17 aDid any extraordinary reduction with respect to a controlling section 245A shareholder occur during the tax year
(see instructions)? .
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**b **If the answer to question 17a is “Yes,” was an election made to close the tax year such that no amount is treated
as an extraordinary reduction amount or tiered extraordinary reduction amount (see instructions)?
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18aDid the filer have any loan to or from the foreign corporation to which the safe-haven rate rules of Regulations
section 1.482-2(a)(2)(iii)(B) are applicable, and for which the filer used a rate of interest within the relevant safe-
haven range (100% to 130% of the applicable Federal rate (AFR) for the relevant term)? .
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**b **Did the filer have any loan to or from the foreign corporation to which the safe-haven rate rules of Regulations
section 1.482-2(a)(2)(iii)(B) are applicable, and for which the filer used a rate of interest outside the relevant safe-
haven range (100% to 130% of the AFR for the relevant term)?
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19aDid the filer issue a covered debt instrument in any of the transactions described in Regulations section 1.385-3(b)
(2) with respect to the foreign corporation during the tax year, or, did the filer issue or refinance indebtedness
owed to the foreign corporation during the 36 months before or after the date of a distribution or acquisition
described in Regulations section 1.385-3(b)(3)(i) made by the filer, and either the issuance or refinance of
indebtedness, or the distribution or acquisition, occurred during the tax year? .
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.|||

Form 5471 (Rev. 12-2025)

Form 5471 (Rev. 12-2025) Page 6

If item H on page 1 is completed, a separate Schedule I must be filed for each Category 4, 5a, or 5b filer for whom reporting is furnished on this Form 5471. This Schedule I is being completed for:

Name of U.S. shareholder Identifying number

b If the answer to question 8a is “Yes,” enter the U.S. shareholder’s ED account balance at the beginning of the CFC year

$ and at the end of the tax year $ . Provide an attachment detailing any changes from the beginning to the ending balances. c Enter the CFC ’ s aggregate ED account balance with respect to all U.S. shareholders at the beginning of the CFC year

$ and at the end of the tax year $ . Provide an attachment detailing any changes from the beginning to the ending balances. 9 Enter the sum of the hybrid deduction accounts with respect to stock of the foreign corporation (see instructions) $

Form 5471 (Rev. 12-2025)