; and (2) that is not included in the corresponding report required under subsection (a). (c) Report requirements The information described in this subsection is the following with respect to an account: (1) Each amount made available from such account during the preceding fiscal year to any Chinese person or entity, disaggregated by each such person or entity. (2) Each amount made available from such account during the preceding fiscal year to any Federal program, project, or activity conducted in partnership with a Chinese person or entity, disaggregated by each such partner. (3) Each amount made available from such account during the preceding fiscal year to any Chinese person or entity that is owned or controlled by a United States entity, disaggregated by each such United States entity. (4) Each amount made available from such account during the preceding fiscal year to any Federal employee for the purpose of carrying out any program, project, or activity in China, disaggregated by each such program, project, or activity. (5) Each amount made available from such account during the preceding fiscal year to any joint, collaborative, or bilateral effort between the United States and China, disaggregated by each such effort. (d) Initial report The first report submitted after the date of the enactment of this Act under subsection (a) or subsection (b) shall include the information described in subsection (c) with respect to the 10 preceding fiscal years. (e) Definitions In this Act— (1) Chinese person or entity The term Chinese person or entity means— (A) the Government of China; (B) the Chinese Communist Party; (C) any satellite or other foreign campus of a United States institution of higher education (as such term is defined in section 101 of the Higher Education Act of 1965 ( 20 U.S.C. 1001 )) that is located in China; (D) an individual who is a citizen or national of China and permanently resides in China