Form 3520-A - Page 2Summary: The following is an example of page 2 of Form 3520-A with field designators in braces. The line items with field designators are listed. Under Part II. Foreign Trust Income Statement Enter totals from books and records of foreign trust (see instructions)In the income column:Line 5 - Capital gains:Line 5a - Net short-term capital gain (loss): {Field 04L5A}Line 5b - Net long-term capital gain (loss): {Field 04L5B}Line 6 - ordinary gains (losses): {Field 04LN6}Line 8 - Total income (add Lines 1 through 7): {Field 04LN8}In the expenses column:Line 15 - Total expenses (add Lines 9 through 14): {Field 04L15}Line 16 - Net income (loss) (subtract Line 15 form Line 8): {Field 04L16}Line 17a - Enter the fair market value (FMV) of total distributions (directly or indirectly) from the trust to all persons, whether U.S. or foreign. Attach statement. See instructions: {Field 0417A}The next fields to be transcribed are four columns identified with a lower case Roman numeral. Each column has two lines. The first line is transcribed. If more than one entry appears, then a multiple indicator number is entered at the end of the second row. They are:Line 17b - Distributions to U.S. owners:Column (i) Name of owner: {Field 0517N}Column (ii) TIN: {Field 0517T} {Field 0517Y}Column (iii) Date of distribution: {Field 0517D}Column (iv) FMV on date of distribution: {Field 0517F}On the second row to the right of column (iv) is the multiple indicator: {Field 0517M}Line 17c - Distributions to U.S. beneficiaries:Column (i) Name of beneficiary: {Field 0517B}Column (ii) TIN: {Field 0517I} {Field 0517E}Column (iii) Date of distribution: {Field 0517A}Column (iv) FMV on date of distribution:: {Field 0517V}On the second row to the right of column (iv) is the multiple indicator: {Field 0517O}Under: Part III. Foreign Trust Balance SheetLine 1 - Cash: Beginning of Tax Year Column (b): {Field 06BC}End of Tax Year Column (d): {Field 06EC}Line 11 - Total assets: Beginning of Tax Year Column (b): {Field 06BTA}End of Tax Year Column (d): {Field 06ETA}Line 20 - Total net worth (add lines 17 through 19): Beginning of Tax Year Column (b): {Field 06BNW}End of Tax Year Column (d): {Field 06ENW}Line 21 - Total liabilities and net worth (add Lines 16 and 20): Beginning of Tax Year Column (b): {Field 06BWL}End of Tax Year Column (d): {Field 06EWL}