; and (ii) deductions allowable under section 965(c) of such Code, including the amount of such deductions attributable to the 8 percent rate equivalent percentage and the amount attributable to the 15.5 percent rate equivalent percentage; (G) amounts described in section 162(e) of the Internal Revenue Code of 1986; and (H) any other material actions by the issuer for which the action was principally the result of Public Law 115–97 (131 Stat. 2054). (3) Foreign subsidiaries For each foreign subsidiary in the country-by-country report, the report required by paragraph (1) shall be grouped by resident jurisdiction (including a group for subsidiaries resident nowhere), the tax jurisdiction (if different), and main business activity. (4) Definitions In this subsection: (A) Country-by-country report The term country-by-country report means information on a country-by-country basis during the covered period for each tax jurisdiction, aggregated from all subsidiaries residing in that jurisdiction, consisting of— (i) revenues from unrelated parties, related parties, and in total; (ii) profit or loss before taxes; (iii) income tax accrued for the current year; (iv) income tax paid (on a cash basis); (v) stated capital; (vi) accumulated earnings; (vii) number of employees; (viii) tangible assets other than cash or cash equivalents; and (ix) such other financial information as the Commission may determine is necessary or appropriate in the public interest or for the protection of investors. (B) Drug manufacturer The term drug manufacturer means the person that holds the application for a drug approved under section 505 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 355 ) or the license issued under section 351 of the Public Health Service Act ( 42 U.S.C. 262 ). .