; or (B) Iran’s Revolutionary Guard Corps or any foreign persons that are officials, agents, or affiliates of Iran’s Revolutionary Guard Corps, directly or indirectly, owns or controls the institution. (b) Form of report; public availability (1) Form The report required by paragraph (1) shall be submitted in unclassified form but may contain a classified annex. (2) Public availability The unclassified portion of the report required by paragraph (1) shall be posted on a publicly available Internet website of the Department of the Treasury and a publicly available Internet website of the Department of State. (c) Definitions In this section: (1) Foreign person The term foreign person means a person that is not a United States person. (2) Iran’s Revolutionary Guard Corps The term Iran’s Revolutionary Guard Corps includes any senior foreign political figure (as defined in section 1010.605 of title 31, Code of Federal Regulations) of Iran’s Revolutionary Guard Corps. (3) Iranian financial institution The term Iranian financial institution has the meaning given such term in section 561.320 of title 31, Code of Federal Regulations. (4) Significant transaction A transaction shall be determined to be a significant transaction in accordance with section 561.404 of title 31, Code of Federal Regulations, as such section 561.404 was in effect on January 1, 2016. (5) 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