; and (ii) for each such asset— (I) the country in which the asset is held; (II) the financial institution in which the asset is held; and (III) the approximate value of the asset; and (B) setting forth a list of all general licenses, specific licenses, action letters, comfort letters, statements of licensing policy, answers to frequently asked questions, or other exemptions issued by the Secretary with respect to sanctions relating to Iran that are in effect as of the date of the report. (2) Form (A) Assets The report and briefing required by paragraph (1) shall be submitted or provided, as the case may be, in unclassified form. (B) Exemptions The report and briefing required by paragraph (1) shall be submitted or provided, as the case may be, in classified form. (3) Covered person defined In this section, the term ‘‘covered person’’ means— (A) an individual who is a citizen or national of Iran and is acting on behalf of the Government of Iran; (B) an entity organized under the laws of Iran or otherwise subject to the jurisdiction of the Government of Iran; and (C) an individual or entity that provides material, tactical, operational, developmental, or financial support to— (i) the Islamic Revolutionary Guard Corps; (ii) any agency or instrumentality of the armed forces of Iran; (iii) any agency or instrumentality related to the nuclear program of Iran