; (B) the value of such relationship is $50,000 or more considered alone or in combination with all other relationships with that foreign source within a calendar year; or (C) a foreign source involved in the relationship— (i) resides in or is organized under the laws of, headquartered in, has its principal place of business in, or has more than 25 percent voting stock owned by affiliates that are citizens of a country that has an adversarial foreign government; or (ii) is owned, directed, controlled, financed, or influenced, directly or indirectly, by an individual who resides in a country that has an adversarial foreign government or an entity that is organized under the laws of, headquartered in, has its principal place of business in, or has more than 25 percent voting stock owned by affiliates that are citizens of, a country that has an adversarial foreign government; the institution shall file a disclosure report with the Secretary on January 31 or July 31, whichever is sooner. (b) Contents of report Each report to the Secretary required by this section shall contain the following: (1) For relationships entered into or maintained with a foreign source other than a foreign government, the aggregate dollar value amount of gifts, contracts, agreements, partnerships, collaborations, and employment attributable to a particular country, and for each relationship— (A) the full legal name of the foreign source; (B) the content of the contract and any conditions or restrictions; (C) in the case of a foreign source that is an individual, the country in which the individual resides and the individual's affiliations; (D) in the case of a foreign source that is an entity, the country where the foreign source is organized, headquartered, and has its principal place of business and the entity’s ownership; (E) the steps taken to ensure that the foreign source is not a covered person