The instruction does apply to the acquired person, not just the target.
Question
The instructions require the filing person to report certain information about subsidies and countervailing duties. Can you please confirm that the Acquired Person should limit its response to the “target,” i.e. the entities and/or assets being acquired by the Acquiring Person in the reported transaction? It does not seem to make sense for the Acquired Person to provide this type of information for entities or assets that are not part of the reported transaction.
For example, if the Acquired Person has two subsidiaries, Company X and Company Y, and the Acquiring Person is acquiring Company X but not Company Y, the Acquired Person should report any subsidies or countervailing duties for Company X but not Company Y, right?
Similarly, if the Acquired Person markets Product A and is developing Candidate B, and the Acquiring Person is obtaining an exclusive license to Candidate B only, the Acquired Person should report any subsidies or countervailing duties for Candidate B but not Product A, right?