Must be filed by a U.S. entity that: (i) had a direct or indirect ownership interest of 10% or more of a foreign entity’s voting securities at the end of the U.S. entity’s fiscal year that ended in the 2024 calendar year; and (ii) had total assets, sales or gross operating revenues or net income in excess of certain thresholds. Certain private funds may be exempt from filing. If a U.S. entity does not meet the filing requirements but has been contacted by the Bureau of Economic Analysis (the “BEA”) to file on Form BE-10, a Form BE-10 Claim for Not Filing must nonetheless be submitted to the BEA.