tax jurisdiction in which one or more constituent entities is resident, presented as an aggregated or consolidated form of the information for the constituent entities resident in each tax jurisdiction, including the following: (i) Revenues generated from transactions with other constituent entities. (ii) Revenues not generated from transactions with other constituent entities. (iii) Profit or loss before income tax. (iv) Total income tax paid on a cash basis to all tax jurisdictions. (v) Total accrued tax expense recorded on taxable profits or losses. (vi) Stated capital. (vii) Total accumulated earnings. (viii) Total number of employees on a full-time equivalent basis. (ix) Net book value of tangible assets, which, for purposes of this section, does not include cash or cash equivalents, intangibles, or financial assets. (C) Special rules The information listed in subparagraph (B) shall be provided, in aggregated or consolidated form, for any constituent entity or entities that have no tax jurisdiction of residence. In addition, if a constituent entity is an owner of a constituent entity that does not have a jurisdiction of tax residence, then the owner's share of such entity's revenues and profits will be aggregated or consolidated with the information for the owner's tax jurisdiction of residence. (2) Definitions In this subsection— (A) the term constituent entity means, with respect to an accelerated filer, any separate business entity of the accelerated filer