; (C) the percentage of debt for which the creditor is a financial institution outside of the United States; (D) the percentage of debt for which the creditor is an entity that is located in the United States and is not a financial institution; and (E) the percentage of debt for which the creditor is an entity that is located outside of the United States and is not a financial institution. (9) The gross performance of the fund during the year covered by the report. (10) For the year covered by the report, the difference obtained by subtracting the financial gains of the fund by the fees that the general partners of the fund charged to the limited partners of the fund (commonly referred to as the performance net of fees ). (11) For the year covered by the report, an annual financial statement, which shall include income statements, a balance sheet, and cash flow statements. (12) The average debt-to-equity ratio of each target firm with respect to the fund and the debt-to-equity ratio of each such target firm. (13) The total gross asset value of each target firm with respect to the fund and the gross asset value of each such target firm. (14) The total amount of debt held by each target firm with respect to the fund and the total amount of debt held by each such target firm. (15) The total amount of debt held by each target firm with respect to the fund that, as of the date on which the report is submitted, are categorized as liabilities, long-term liabilities, and payment in kind or zero coupon debt. (16) The total number of target firms with respect to the fund that experienced default during the period covered by the report, including the name of any such target firm. (17) The total number of the target firms with respect to the fund with respect to which a case was commenced under title 11, United States Code, during the period covered by the report, including the name of any such target firm. (18) The percentage of the equity of the fund that is owned by— (A) citizens of the United States