求翻译：（3）资金的需求。股利的汇付不仅对国际企业的税负有影响，而且会引起资金的流动，这些资金流动的价值依赖于各个子公司的机会成本。国际企业各个子公司所面对的筹资形式可能相差很大，有的子公司可以用较低的成本筹集资金，有的子公司却只能按相对较高的利率借入资金。一般来说，一个必须借款的子公司的资金机会成本比有剩余资金的子公司高。所以，母公司往往要求资金机会成本较低的子公司支付较高的股利，那些借款成本较高或有较好投资机会的子公司可以支付较低的股利。是什么意思？

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(3) funding requirements. Dividends not only to the international remittance business tax burden, but also cause the flow of funds, these funds flow values depend on the opportunity cost of the various subsidiaries. International companies are faced with each subsidiary forms of financing may vary g

(3) funding needs. Remittance of dividends not only have an impact on international corporate tax, and give rise to capital flows, these capital flows depend on the value of the opportunity cost of subsidiaries. Forms of financing faced by various subsidiaries of international enterprises may vary g