; and (III) any change in formulary placement compared to the prior plan year; (C) a list of each therapeutic class (as defined as described in subparagraph (B)(vi)(I)) of drugs for which a claim was filed under the group health plan or health insurance coverage during the reporting period, and, with respect to each such therapeutic class of drugs, during the reporting period— (i) total gross spending by the plan or by the issuer offering such coverage; (ii) the number of participants and beneficiaries who filled a prescription for a drug in that class; (iii) if applicable to that class, a description of the formulary tiers and utilization management mechanisms (such as prior authorization or step therapy) employed for drugs in that class; (iv) the total out-of-pocket spending by participants and beneficiaries on drugs in such therapeutic class, after application of any benefits under the plan or coverage— (I) including copayments, coinsurance, and deductibles; and (II) not including any amounts spent by participants and beneficiaries on drugs not covered under the plan or coverage or for which no claim is submitted to the plan or issuer; and (v) for each therapeutic class under which 3 or more drugs are included on the formulary of such plan or coverage— (I) the amount received, or expected to be received, by such entity, from applicable entities, in rebates, fees, alternative discounts, or other remuneration— (aa) for claims incurred during the reporting period; or (bb) that is related to utilization of drugs or drug spending; (II) the total net spending by the plan or by the issuer with respect to such coverage on that class of drugs; and (III) the average net spending per 30-day supply and per 90-day supply by the plan or by the issuer with respect to such coverage and its participants and beneficiaries, among all drugs within the therapeutic class for which a claim was filed during the reporting period; (D) total gross spending on prescription drugs by the plan or coverage during the reporting period