; or (B) Iran’s Revolutionary Guard Corps or any foreign persons that are officials, agents, or affiliates of Iran’s Revolutionary Guard Corps, directly or indirectly, owns or controls the institution. (b) Form of report; public availability (1) Form The report required by paragraph (1) shall be submitted in unclassified form but may contain a classified annex. (2) Public availability The unclassified portion of the report required by paragraph (1) shall be posted on a publicly available Internet website of the Department of the Treasury and a publicly available Internet website of the Department of State. (c) Definitions In this section: (1) Foreign person The term foreign person means— (A) an individual who is not a United States person; (B) a corporation, partnership, or other nongovernmental entity that is not a United States person; or (C) any representative, agent, or instrumentality of, or an individual working on behalf of, a foreign government. (2) Iran’s Revolutionary Guard Corps The term Iran’s Revolutionary Guard Corps includes any senior foreign political figure (as defined in section 1010.605 of title 31, Code of Federal Regulations) of Iran’s Revolutionary Guard Corps. (3) Iranian financial institution The term Iranian financial institution means— (A) a financial institution organized under the laws of Iran or any jurisdiction within Iran, including a foreign branch of such an institution; (B) a financial institution located in Iran; (C) a financial institution, wherever located, owned or controlled by the Government of Iran