; (ii) an explanation of the specific reasons for approval of the request; (iii) a detailed description of the terms of the flexibility, including— (I) a description of any limitations on the flexibility; and (II) identification of each provision of law (including regulation and subregulatory guidance) that is waived or modified and, for each such provision, the statutory authority under which the flexibility was provided; and (iv) a copy of the final document granting the flexibility. (C) In the case of any request for a flexibility that was denied by the Secretary— (i) identification of the covered entity or entities that were denied a flexibility; (ii) a detailed description of the terms of the request for the flexibility; and (iii) an explanation of the specific reasons for denial of the request. (3) Report on flexibilities granted before enactment Not later than 30 days after the date of enactment of this Act, the Secretary shall submit to the authorizing committees a report that— (A) identifies each flexibility described in paragraph (4) that was granted by the Secretary between March 13, 2020, and the date of enactment of this Act