Are there exceptions to the consolidation rules when filing a BE-10 report?

A U.S. Reporter who participates in BEA’s BE-577 Quarterly Survey of U.S. Direct Investment Abroad, Direct Transactions of a U.S. Reporter with Foreign Affiliate, should consolidate foreign business enterprises on Forms BE-10B, BE-10C, and BE-10D in the same manner as on Form BE-577.

The following rules should be used in determining which foreign business enterprises may be consolidated into one foreign affiliate form.