as follows: (I) Information shall be contained in 3 separate machine-readable files corresponding to the information described in each of subclauses (I) through (III) of clause (ii) that meet such requirements as specified by the Secretary through rulemaking, in consultation with the Secretaries of Labor and the Treasury to apply comparable requirements to group health plans and to entities providing benefit management or other third-party administration services on a contractual basis with a group health plan. (II) Requirements specified by the Secretary through rulemaking shall ensure that: (aa) Such files are limited to an appropriate size, are made available in a widely available format that allows for information contained in such files to be compared across health plans, and are accessible to individuals at no cost and without the need to establish a user account or provider other credentials. (bb) The rates, amounts, and prices to be disclosed include contractual terms containing calculation formulae, pricing methodologies, and other information necessary to determine the dollar value of reimbursement. (cc) Each such file includes each of the following data elements: (AA) A numerical identifier for the group health plan and/or health insurance issuer (such as a Health Insurance Oversight System identifier). (BB) A plain-language description of the item or service (including, for drugs, the proprietary and nonproprietary name assigned). (CC) The billing code, including any applicable modifiers, associated with such item or service, including the Healthcare Common Procedure Coding System code, diagnosis-related group, national drug code, or other commonly recognized code set. (DD) The place of service code. (EE) The National Provider Identifier or provider Tax Identification Number. (III) The rate and payment information disclosed under subclauses (I) through (III) of clause (ii) shall be separately delineated for each item or service, regardless of whether such item or service is reimbursed as a part of a