; (B) a financial institution located in Iran; (C) a financial institution, wherever located, owned or controlled by the Government of Iran; or (D) a financial institution, wherever located, owned or controlled by a financial institution described in subparagraph (A), (B), or (C). (4) Significant transaction A transaction shall be determined to be a significant transaction in accordance with section 561.404 of title 31, Code of Federal Regulations. 314. Report on the foreign supply chain and domestic supply chain inside and outside of Iran that aids Iran’s Revolutionary Guard Corps (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 a report on the foreign supply chain and domestic supply chain inside and outside of Iran that directly or indirectly significantly facilitates, supports, or otherwise aids Iran’s Revolutionary Guard Corps to— (1) the Committee on Foreign Affairs and the Committee on Financial Services of the House of Representatives