; and (ii) any other information with respect to ownership of a specified entity, as determined by the Secretary; and (B) in the case that a specified entity is, or includes, a hospital, the additional information described in subsection (b). (b) Additional information submitted by certain specified entities For purposes of paragraphs (1)(B) and (2)(B) of subsection (a), with respect to a specified entity that is, or includes, a hospital, the information described in this subsection is the following information with respect to the previous 1-year period: (1) The business structure of the specified entity, including the business type and the tax status of such entity. (2) The average debt-to-earnings ratio of the specified entity. (3) The average amount of debt incurred— (A) by the hospital; and (B) by the entire specified entity. (4) Information with respect to real estate leases and purchases for property used, or intended to be used, to furnish or otherwise support the provision of health care services. (5) In the case of a non-profit hospital, a subsidiary of a non-profit hospital, or a 501(c)(3) entity that shares common ownership with a non-profit hospital, capital gains investments (disaggregated by the type of investment) and any taxes paid on such gains from such investments. (6) As applicable, information with respect to the parent company of such specified entity. (c) Public reporting Not later than January 1, 2027, and annually thereafter, the Secretary shall post on a publicly available website of the Department of Health and Human Services a report with respect to the previous 1-year period, including— (1) the number of specified entities reporting for such year, disaggregated by the business structure of each specified entity; (2) the number of owners of each specified entity; (3) any change in ownership for each specified entity; (4) any change in the tax status of a specified entity