If the subsidiary's primary business is wholsesale, please answer the following question.
Does the subsidiary's sales amount to unrelated parties account for more than 50% of the total sales?
Does the subsidiary's purchasing amount of inventory from unrelated parties accounts for more than 50% of the total purchasing amount of inventory?
"If the subsidiary's primary business is other than wholesale(eg; manufacuring), please answer the following question.
Is the business of the subsidiary conducted primary in the country where the head office is located?"