; (G) include a statement describing methods of estimations and significant assumptions; (H) distinguish between market-dominant and competitive products, as practicable; and (I) address any other issues that the Board of Governors considers appropriate. (3) Process for submission and approval of financial plan and budget (A) Definition In this paragraph, the term covered recipient means— (i) the Postmaster General; (ii) the President; (iii) the Committee on Homeland Security and Governmental Affairs of the Senate; and (iv) the Committee on Oversight and Government Reform of the House of Representatives. (B) Review by the Board of Governors (i) In general Upon receipt of a financial plan and budget under paragraph (1), the Board of Governors shall promptly review the financial plan and budget. (ii) Additional information In conducting the review under this subparagraph, the Board of Governors may request any additional information it considers necessary and appropriate to carry out the duties of the Board of Governors. (C) Approval of financial plan and budget submitted by the Postmaster General If the Board of Governors determines that the financial plan and budget for a fiscal year received under paragraph (1) meets the requirements under paragraph (2) and otherwise adequately addresses the financial situation of the Postal Service— (i) the Board of Governors shall approve the financial plan and budget and submit a notice of approval to each covered recipient