; (B) the total amount paid by the issuer in State taxes during the period covered by the report; (C) the total amount paid by the issuer in Federal taxes during the period covered by the report; and (D) the total amount paid by the issuer in foreign taxes during the period covered by the report. (2) Disclosure of Country-by-Country Reporting information Each issuer required to file an annual or quarterly report under subsection (a) shall disclose in that report, for each of its subsidiaries and aggregated on a country-by-country basis— (A) revenues generated from transactions with other constituent entities; (B) revenues not generated from transactions with other constituent entities; (C) profit or loss before income tax; (D) total income tax paid on a cash basis to all tax jurisdictions, and any taxes withheld on payments received by the constituent entities; (E) total accrued tax expense recorded on taxable profits or losses, reflecting only operations in the relevant annual period and excluding deferred taxes or provisions for uncertain tax liabilities; (F) stated capital, except that the stated capital of a permanent establishment must be reported in the tax jurisdiction of residence of the legal entity of which it is a permanent establishment unless there is a defined capital requirement in the permanent establishment tax jurisdiction for regulatory purposes; (G) total accumulated earnings, except that accumulated earnings of a permanent establishment must be reported by the legal entity of which it is a permanent establishment; (H) total number of employees on a full-time equivalent basis