; or (ii) manufactured goods containing materials that originated or are sourced in the XUAR; (B) with respect to any goods or materials described under subparagraph (A), whether the goods or material originated in forced labor camps; and (C) with respect to each manufactured good or material described under subparagraph (A)— (i) the nature and extent of the commercial activity related to such good or material; (ii) the gross revenue and net profits, if any, attributable to the good or material; and (iii) whether the issuer or the affiliate of the issuer intends to continue with such importation. (2) Availability of information The Commission shall make all information disclosed pursuant to this subsection available to the public on the website of the Commission. (3) Reports (A) Annual report to Congress The Commission shall— (i) conduct an annual assessment of the compliance of issuers with the requirements of this subsection; and (ii) issue a report to Congress containing the results of the assessment required under clause (i). (B) GAO report The Comptroller General of the United States shall periodically evaluate and report to Congress on the effectiveness of the oversight by the Commission of the disclosure requirements under this subsection. (4) Definitions In this subsection: (A) Forced labor camp The term forced labor camp means— (i) any entity engaged in the pairing assistance program which subsidizes the establishment of manufacturing facilities in XUAR; (ii) any entity using convict labor, forced labor, or indentured labor described under section 307 of the Tariff Act of 1930 ( 19 U.S.C. 1307 ); and (iii) any other entity that the Commission determines is appropriate. (B) XUAR The term XUAR means the Xinjiang Uyghur Autonomous Region. .