; and (B) in the quarter following the covered quarter described in subparagraph (A), is required to submit Form 10–Q or Form 10–K. (2) Covered quarter The term covered quarter means a quarter during which there is an exceptional market shock. (3) Form 10–K The term Form 10–K means the form described in section 249.310 of title 17, Code of Federal Regulations, or any successor regulation. (4) Form 10–Q The term Form 10–Q means the form described in section 240.15d–13 of title 17, Code of Federal Regulations, or any successor regulation. (5) Issuer The term issuer has the meaning given the term in section 3(a) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c(a) ). (b) Inclusion in filing Each covered issuer, in each Form 10–K or Form 10–Q that the covered issuer is required to file in a quarter following a covered quarter, shall include in the filing the following information with respect to that covered quarter, as compared with the quarter preceding that covered quarter: (1) The percentage change in the volume of goods or services sold, and the percentage change in the average sales price of those goods or services, which shall be broken down by material product categories, when relevant, and presented in a tabular format. (2) The gross margins of the covered issuer, which shall be broken down by material product categories, when relevant, and presented in a tabular format. (3) Presented in tabular format, the share of the increase in revenue of the covered issuer that is attributable to— (A) a change in the cost of goods or services sold by the covered issuer