; and (bb) any profit made from interest above the amount required by rate of interest established by the Secretary of the Treasury under subclause (II) to the Secretary of the Treasury, who shall deposit such amounts into the Re-shoring and Near-shoring Account established under section 301 of the Americas Act . (iv) Denomination Loans and guaranties made under this paragraph may be denominated and repayable in United States dollars or foreign currencies. Foreign currency denominated loans and guaranties should only be provided if the Deputy Assistant Secretary for the Americas Partnership determines there is a substantive policy rationale for such loans and guaranties. (v) Guaranties by Treasury (I) In general For any loan under this paragraph, the Unit shall hold in an escrow account funds in an amount that is equal to 5 percent of the principal amount of the loan for the life of the loan or until the loan has been repaid. (II) Source of funds The funds described in subclause (I) shall be taken from the Re-shoring and Near-shoring Account established under section 301 of the Americas Act . (vi) Applicability of Federal Credit Reform Act of 1990 Loans and guaranties issued under paragraph (1) shall be subject to the requirements of the Federal Credit Reform Act of 1990 ( 2 U.S.C. 661 et seq. ). (5) Equity investments (A) Sense of Congress It is the sense of Congress that— (i) equity is essential, particularly with respect to transformational technology in the energy and technology sectors