; (3) provides an analysis of whether the gross violations of human rights summarized pursuant to paragraph (1) amount to war crimes, crimes against humanity, or genocide; and (4) identifies specific cases since the beginning of the transitional period in which members of the Sudanese security and intelligence services have been charged and prosecuted for actions that constitute gross violations of human rights perpetrated since June 30, 1989. (b) Report on certain activities and finances of senior officials of the government of sudan Not later than 180 days after the date of the enactment of this Act, and annually thereafter for one year, the President shall submit to the appropriate congressional committees a report that— (1) describes the actions and involvement of any previous or current senior officials of the Government of Sudan since the establishment of the transitional government in August 2019 in— (A) directing, carrying out, or overseeing gross violations of human rights; (B) directing, carrying out, or overseeing the unlawful use or recruitment of children by armed groups or armed forces in the context of conflicts in Sudan, Libya, Yemen, or other countries; (C) directing, carrying out, or colluding in significant acts of corruption; (D) directing, carrying out, or overseeing any efforts to circumvent the establishment of civilian control over the finances and assets of the Sudanese security and intelligence services; or (E) facilitating, supporting, or financing terrorist activity in Sudan or other countries; (2) identifies Sudanese and foreign financial institutions, including offshore financial institutions, in which senior officials of the Government of Sudan whose actions are described in paragraph (1) hold significant assets, and provides an estimate of the value of such assets