Form 3520-A, Page 2Summary: This is an example of page 2 of Form 3520-A showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character. Under Part II, Foreign Trust Income StatementIn the Income column:Line 5 - Capital gains:Line 5a - Net short-term capital gain (loss): field contains {T}. Line 5b - Net long-term capital gain (loss): field contains {T}.Line 6 - Ordinary gains (losses): field contains {T}.Line 8 - Total income (add lines 1 through 7): field contains {T}.In the Expenses column:Line 15 - Total expenses (add lines 9 through 14): field contains {T}.Line 16 - Net income (loss) (subtract line 15 from line 8): field contains {T}.Line 17a - Enter the fair market value (FMV) of total distributions from the trust to all persons, whether U.S. or foreign: field contains {T}Line 17b - Distributions to U.S. owners:There are four columns numbered with a lower case Roman numeral. Each column has two lines. The first line is transcribed. If more than one appears, then a multiple indicator is entered at the end of the second row. The columns are:Column (i) Name of owner: field contains {T}.Column (ii) Identification number: field contains {T}.Column (iii) Date of distribution: field contains {T}.Column (iv) FMV: field contains {T}.To the right of Column (iv): margin contains {T}.Line 17c - Distributions to U.S. beneficiaries:Column (i) Name of beneficiary: field contains {T}.Column (ii) Identification number: field contains {T}.Column (iii) Date of distribution: field contains {T}.Column (iv) FMV: field contains {T}.To the right of Column (IV): margin contains {T}.Under Part III, Foreign Trust Balance SheetLine 1 - Cash: Beginning of Tax Year (b) Total: field contains {T}.End of Tax Year (d) Total: field contains {T}.Line 11 - Total assets: Beginning of Tax Year (b) Total: field contains {T}.End of Tax Year (d) Total: field contains {T}.Line 20 - Total net worth (add lines 17 through 19): Beginning of Tax Year (b) Total: field contains {T}.End of Tax Year (d) Total: field contains {T}.Line 21 - Total liabilities and net worth (add lines 16 and 20): Beginning of Tax Year (b) Total: field contains {T}.End of Tax Year (d) Total: field contains {T}.