; or (iii) section 230.144A of title 17, Code of Federal Regulations, or any successor regulation. (b) Requirement (1) In general Notwithstanding any other provision of law, in the case of an issuer that conducts a covered exempted transaction described in paragraph (2), that issuer shall provide to the Commission, at such time and in such manner as the Commission may prescribe, the following information: (A) The identity of the issuer. (B) The place of incorporation of the issuer. (C) Whether the issuer is associated with at least 1 consolidated entity, the plurality of the assets of which are in a country of concern. (D) Whether the issuer is associated with at least 1 consolidated entity that is incorporated in a country of concern. (E) The amount of securities sold pursuant to the covered exempted transaction and the net proceeds to the issuer. (F) The beneficial owners of the issuer. (G) The intended use of the proceeds from the covered exempted transaction, including each country in which the issuer intends to invest those proceeds, which shall be broken down by the percentage of net proceeds by industry within each such country. (H) The exemption the issuer relies on with respect to the covered exempted transaction. (2) Particular covered exempted transaction described A covered exempted transaction described in this paragraph is, with respect to the issuer offering or selling the security that is the subject of the covered exempted transaction, either of the following instances: (A) An offer or sale of securities in an amount that is not less than $25,000,000. (B) An offer or sale of a security such that the offer or sale, together with all covered exempted transactions by that issuer during the 1-year period preceding the date on which the issuer offers or sells the security, constitutes offers or sales in the aggregate of an amount that is not less than $50,000,000. (c) Authority To revise and promulgate rules, regulations, and forms The Commission shall, for the protection of investors and fair and