; and (iii) whether such data is stored in the United States and, if not, the country or territory in which such data is stored. (M) For each subsidiary of the issuer located in the PRC, the information described under subparagraphs (A) through (L) with respect to such subsidiary. (N) If the issuer or any subsidiary of the issuer located in the PRC produces goods or services that are part of a military-civil fusion strategy, whether the issuer has consulted with the People’s Liberation Army or the Ministry of State Security with regard to industrial policy. (2) Definitions In this subsection: (A) Communist Party of China The term Communist Party of China means the ruling party of the People’s Republic of China, including— (i) party bodies at the national and sub-national level; and (ii) any agency or instrumentality of the Communist Party of China. (B) Covered issuer The term covered issuer means an issuer— (i) that is— (I) headquartered in the PRC (including the Hong Kong and Macau Special Administrative Regions); (II) a branch or subsidiary of an issuer headquartered in the PRC; or (III) a variable interest entity or other type of firm structured through a series of contracts or overlapping personnel— (aa) that are tied to core operations in the PRC; or (bb) controlled and owned by an issuer headquartered in the PRC; or (ii) that— (I) is domiciled in a tax haven jurisdiction or self-governing territories, including the Cayman Islands, British Virgin Islands, Bermuda, the Netherlands, Switzerland, Luxembourg, Singapore, the United Arab Emirates, the Bahamas, Cyprus, or Mauritius