; or (ii) a comparable 8-week period in 2019; or (B) during a calendar or fiscal quarter during the period beginning on February 15, 2020, and ending on July 31, 2020, relative to the same calendar or fiscal quarter in 2019. (2) Accounting method An eligible recipient may calculate the decline in gross receipts described in paragraph (1) using the cash or accrual accounting method. (3) Adjustments The Administrator, in consultation with the Secretary, shall provide guidance on appropriate adjustments to the terms under this subsection for eligible recipients seeking a covered loan that are fiscal year taxpayers or seasonal businesses. (4) Restrictions (A) In general The Administrator may enter into agreements to guarantee covered loans made to eligible recipients only if the Administrator determines that the agreement provides that, until the date that is 12 months after the date on which the covered loan is no longer outstanding— (i) the eligible recipient or an affiliate of the eligible recipient shall not purchase an equity security that is listed on a national securities exchange of the eligible recipient or any parent company of the eligible recipient, except to the extent required under a contractual obligation in effect as of the date of enactment of this Act; (ii) the eligible recipient shall not pay dividends or make other capital distributions with respect to the common stock of the eligible recipient