; or (B) an entity organized under the laws of China or of any jurisdiction within China. (3) Reporting period The term reporting period means the 5-year period preceding submission of the report. (4) United States person The term United States person means— (A) a United States citizen or an alien lawfully admitted for permanent residence to the United States; or (B) an entity organized under the laws of the United States or of any jurisdiction within the United States, including a foreign branch of such an entity. .