; and (B) foreign persons for which there is a reasonable basis to find that the person has conducted or attempted to conduct one or more sensitive transactions or activities described in subsection (c). (3) Report (A) Determination (i) In general The President shall determine whether each foreign person described in clause (ii) is owned or controlled by Iran’s Revolutionary Guard Corps. (ii) Foreign persons described The foreign persons described in this clause are the following: (I) The Telecommunication Company of Iran. (II) The Mobile Telecommunication Company of Iran (MTCI). (III) The Calcimin Public Company. (IV) The Iran Tractor Manufacturing Company. (V) The Iran Tractor Motors Manufacturing Company. (VI) The Iran Zinc Mines Development Company. (VII) The National Iranian Lead and Zinc Company. (VIII) The Iran Mineral Products Company. (IX) Tosee Energy Paivaran Company. (B) Report (i) In general Not later than 90 days after the date of the enactment of the Iranian Revolutionary Guard Corps Economic Exclusion Act , the President shall submit to the appropriate congressional committees a report on the determinations made under subparagraph (A) together with the reasons for those determinations. (ii) Form A report submitted under clause (i) shall be submitted in unclassified form but may contain a classified annex. (4) Additional report (A) In general Not later than 180 days after the date of the enactment of the Iranian Revolutionary Guard Corps Economic Exclusion Act , the President shall submit to the appropriate congressional committees a report that includes a detailed list of foreign persons in which there is a reasonable basis to determine that Iran’s Revolutionary Guard Corps has an ownership interest of not less than 33 percent. (B) Form The report required under subparagraph (A) shall be submitted in unclassified form but may contain a classified annex. . (c) Sensitive transactions and activities described Section 301(c) of the Iran Threat Reduction and Syria Human Rights Act of 2012 ( 22 U.S.C.