; and (B) information is reasonably available. (b) Confidentiality of information (1) In general Except as provided in paragraph (2), any information or documentary material filed with the Secretary of the Treasury pursuant to this section shall be exempt from disclosure under section 552 of title 5, United States Code, and no such information or documentary material may be made public by any government agency or Member of Congress. (2) Exceptions The exemption from disclosure provided by paragraph (1) shall not prevent the disclosure of the following: (A) Information relevant to any administrative or judicial action or proceeding. (B) Information provided to Congress or any of the appropriate congressional committees. (C) Information important to the national security analysis or actions of the President to any domestic governmental entity, or to any foreign governmental entity of an ally or partner of the United States, under the direction and authorization of the President or the Secretary, only to the extent necessary for national security purposes, and subject to appropriate confidentiality and classification requirements. (D) Information that the parties have consented to be disclosed to third parties. 804. Reporting requirements (a) In general Not later than 360 days after the date on which the regulations prescribed under section 806 take effect, and not less frequently than annually thereafter, the Secretary of the Treasury shall submit to the appropriate congressional committees a report that— (1) lists all notifications submitted under section 803(a) during the year preceding submission of the report and includes, with respect to each such notification— (A) basic information on each party to the covered activity with respect to which the notification was submitted; and (B) the nature of the covered activity that was the subject to the notification, including the elements of the covered activity that necessitated a notification