entity or agency. (IV) Any entity controlled (directly or indirectly) by the Chinese Communist Party or any Chinese Communist Party organ. (V) Any Chinese national. (B) Application to entities other than corporations In the case of any business organization which is not a corporation, subparagraph (A) shall apply to such organization in the same manner as though such organization were a corporation. (C) Application to indirect, derivative, or other contractual interests, etc For purposes of this subsection, an organization shall be treated as holding an interest in a disqualified Chinese company if such organization— (i) holds such interest (or any instrument described in subparagraph (A)) directly or indirectly through any chain of ownership, or (ii) holds any derivative financial instrument or other contractual arrangement with respect to such interest or company (including any financial instrument or other contract which seeks to replicate any financial return with respect to such interest or such company). (D) Publication of list by secretary The Secretary shall, not later than 120 days after the date of the enactment of this subsection, establish a process for the periodic publishing of a list of certified pooled investments, including exchange traded funds and mutual funds, that do not have exposure to disqualified Chinese companies. (3) Waivers (A) In general Paragraph (1) shall not apply with respect to any interest in a disqualified Chinese company held by any organization during any taxable year if the Secretary issues a waiver to such organization with respect to such interest for such taxable year under this paragraph. Any waiver issued under this paragraph shall be subject to renewal or expiration on a biannual basis. (B) Waiver process (i) Application Not later than 60 days after the date of the enactment of this subsection, the Secretary shall establish a process under which an organization may submit a written application for a waiver under this paragraph. Such application shall be made publicly