provider of health insurance). (F) Gross receipts not described in any preceding subparagraph of this paragraph (and divided into such categories as the Secretary may provide). (2) Real estate (A) The addresses of all real estate owned or leased by the specified medical care provider. (B) Amounts paid as principal or interest by the specified medical care provider on any debt which is secured by real estate (and a separate statement of such amounts which are paid to the reporting person or any person related to the reporting person). (C) Amounts paid by the specified medical care provider as rent for real property (and a separate statement of such amounts which are paid to the reporting person or any person related to the reporting person). (3) Other payments to related persons (A) Amounts paid as principal or interest by the specified medical provider on any debt not described in paragraph (2) to the reporting person or any person related to the reporting person. (B) Amounts paid by the specified medical care provider as rent for any property other than real property to the reporting person or any person related to the reporting person. (C) Amounts not described in subparagraph (A) or (B) paid by the specified medical care provider to the reporting person or any person related to the reporting person (and divided into such categories as the Secretary may provide). (4) Other information Such other information as the Secretary may reasonably require. (c) Reporting person For purposes of this section— (1) In general The term reporting person means, with respect to any specified medical care provider, any person if— (A) such person holds an interest in such specified medical care provider, (B) such person (or any person related to such person) controls such specified medical care provider, and (C) such person (or any person related to such person) either— (i) is engaged in an applicable trade or business with respect to which any interest in such specified medical care provider is, directly or indirectly, an