; (B) a description of how such funds or assets were acquired, and how they have been used or employed; (C) a list of any non-Iranian financial institutions that— (i) maintain an account in connection with funds or assets described in subparagraph (A); or (ii) knowingly provide significant financial services to a natural person covered by the report; and (D) a description of any illicit or corrupt means employed to acquire or use such funds or assets. (2) Exemptions The requirements described under paragraph (1) may not be applied with respect to a natural person or a financial institution, as the case may be, if the President determines: (A) The funds or assets described under subparagraph (A) of paragraph (1) were acquired through legal or noncorrupt means. (B) The natural person has agreed to provide significant cooperation to the United States for an important national security or law enforcement purpose with respect to Iran. (C) A financial institution that would otherwise be listed in the report required by paragraph (1) has agreed to— (i) no longer maintain an account described under subparagraph (C)(i) of paragraph (1); (ii) no longer provide significant financial services to a natural person covered by the report