; and (ii) includes a territory or possession of the United States that has fiscal autonomy. (2) Disclosure (A) In general Each covered issuer shall submit to the Commission a report that includes information described in subparagraph (B), and any other information required by the Commission, with respect to the reporting period described in subparagraph (C). (B) Information required The information described in this subparagraph is as follows: (i) Constituent entity information Information on the constituent entity, including the following: (I) The complete legal name of the constituent entity. (II) The tax jurisdiction, if any, in which the constituent entity is resident for tax purposes. (III) The tax jurisdiction in which the constituent entity is organized or incorporated (if different from the tax jurisdiction of residence). (IV) The tax identification number, if any, used for the constituent entity by the tax administration of the jurisdiction of residence of the constituent entity. (V) The main business activity or activities of the constituent entity. (ii) Tax jurisdiction Information on each tax jurisdiction in which 1 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, not including cash or cash equivalents, intangibles, or financial assets. (iii) Special rules The information listed in clause (ii) shall be provided, in aggregated or consolidated form, for any constituent