fees relating to the housing units. (D) Preferred return fees relating to the housing units. (E) Any deferred fees or other fees relating to the housing units. (F) Residual cash flow distributions relating to the housing units. (b) Annual financial statements (1) The Secretary of Defense shall require that each landlord submit to the Secretary, not less frequently than annually, financial statements equivalent to a 10-K (or successor form) for— (A) the landlord