; and (B) 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 (2) 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. (b) Form (1) Assets The report and briefing required by subsection (a)(1) shall be submitted or provided, as the case may be, in unclassified form. (2) Exemptions The report and briefing required by subsection (a)(2) shall be submitted or provided, as the case may be, in classified form. 6. Definitions In this Act: (1) Appropriate congressional committees The term appropriate congressional committees means— (A) the Committee on Banking, Housing, and Urban Affairs of the Senate; and (B) the Committee on Financial Services of the House of Representatives. (2) Covered person 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; or (iv) any organization designated as a foreign terrorist organization under section 219 of the Immigration and Nationality Act ( 8 U.S.C. 1189 ), including Hamas, Hezbollah, Palestinian Islamic Jihad, al-Qa’ida, and al-Shabaab. (3) Covered provision of law The term covered provision of law means— (A) section 1245 of the National Defense Authorization Act for Fiscal Year 2012 ( 22 U.S.C. 8513a )