; and (ii) require disclosure of the accounting methods used in calculating the information contained in each report filed pursuant to this subsection. . (b) Rulemaking (1) Deadlines The Securities and Exchange Commission (in this section referred to as the Commission ) shall— (A) not later than 1 year after the date of enactment of this Act, issue a proposed rule to carry out this section and the amendment made by this section; and (B) not later than 18 months after the date of enactment of this Act, issue a final rule to carry out this section and the amendment made by this section. (2) Data format The information required to be provided by this section shall be provided by the issuer in a report in a machine readable format prescribed by the Commission, and such report shall be made available to the public online, in such machine readable format as the Commission shall prescribe. (3) Effective date Subsection (t) of section 13 of the Securities Exchange Act of 1934, as added by this section, shall become effective 1 year after the date on which the Commission issues a final rule under this section.