BE-605 (Rev. 03/31/2021) OMB Control No. 0608-0009 ...

minority interest not held by the foreign parent either directly or indirectly must be eliminated. In the example at the right, this U.S. affiliate should be fully consolidated into the BE-605 report filed by the higher-tier U.S. affiliate that owns it directly. See Diagram 2. •If a direct and an indirect equity interest are held by DIFFERENT

  Interest, Equity, Minority, Minority interests, Equity interest