; and (ii) 25 percent of the amount by which the stock or other certificates of ownership interest of the corporate entity that is owned by the individual has increased in value during the calendar year in which a court enters such judgment. (d) Rules for application (1) Quantity of opioids covered (A) Formula For purposes of subparagraphs (B) and (C) of subsection (a)(1), the Secretary, in consultation with the Attorney General and, as appropriate, provider groups and patient advocacy groups, using, if applicable, data from the Automated Reports and Consolidated Ordering System of the Department of Justice, shall establish a formula for determining the quantity of opioids that is not medically reasonable with respect to a community or State. (B) Rebuttable presumption There shall be a rebuttable presumption that a person who supplies a State or community with a quantity of opioids that is not medically reasonable, as determined using the formula established under paragraph (1), knowingly supplied such quantity in violation of subsection (a)(1)(B). (2) Medically reasonable quantities in an order (A) Guidance For purposes of subsection (a)(1)(C), the Secretary shall issue guidance setting forth a procedure that opioid manufacturers and distributors shall follow to recognize orders or patterns of orders for the distribution of opioids that are not medically reasonable. (B) Rebuttable presumption There shall be a rebuttable presumption that a person who— (i) receives an order that the Secretary determines to be not medically reasonable and does not report such order