; and (B) a description of the financial terms of any related financial transaction. (2) Additional elements relating to business concerns in the United Kingdom or Australia Each report and briefing required by subsection (a) with respect to an action described in paragraph (2) of that subsection shall include, in addition to the elements under paragraph (1)— (A) a certification that business concerns in the United States or Canada were not available with respect to the action; and (B) an analysis of why such business concerns were not available. (c) Appropriate congressional committees defined In this section, the term appropriate congressional committees means— (1) the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on Financial Services of the House of Representatives