; (B) individuals who are not citizens of the United States; (C) brokers or dealers; (D) insurance companies; (E) investment companies that are registered with the Commission under this Act; (F) private funds and other investment companies not required to be registered with the Commission; (G) nonprofit organizations; (H) pension plans maintained by State or local governments (or an agency or instrumentality of either); (I) pension plans maintained by nongovernmental employers; (J) State or municipal government entities; (K) banking or thrift institutions; (L) sovereign wealth funds; and (M) other investors. (19) The total dollar amount of aggregate fees and expenses collected by the fund, the manager of the fund, or related parties from target firms with respect to the fund, which shall— (A) be categorized by the type of fee; and (B) include a description of the purpose of the fees. (20) The total dollar amount of aggregate fees and expenses collected by the fund, the manager of the fund, or related parties from the limited partners of the fund, which shall— (A) be categorized by the type of fee; and (B) include a description of the purpose of the fees. (21) The total carried interest claimed by the fund, the manager of the fund, or related parties and the total dollar amount of carried interest distributed to the limited partners of the fund. (22) A description of, during the year covered by the report, any material changes in risk factors at the fund level, including— (A) concentration risk; (B) foreign exchange risk; and (C) extra-financial risk, including environmental, social, and corporate governance risk. (23) Any other information that the Commission determines is necessary and appropriate for the protection of investors. (c) Periodic review The Commission shall, with respect to the rules issued under subsection (b)— (1) review the rules once every 5 years