; and (2) information about options for minors or their parents to opt out of or control the personalized recommendation system (as applicable). (c) Resources for parents and minors A covered platform shall provide to minors and parents clear, conspicuous, easy-to-understand, and comprehensive information in a prominent location, which may include a link to a web page, regarding— (1) its policies and practices with respect to safeguards for minors; and (2) how to access the safeguards and tools required under section 103. (d) Resources in additional languages A covered platform shall ensure, to the extent practicable, that the disclosures required by this section are made available in the same language, form, and manner as the covered platform provides any product or service used by minors and their parents. 105. Transparency (a) In general Subject to subsection (b), not less frequently than once a year, a covered platform shall issue a public report describing the reasonably foreseeable risks of harms to minors and assessing the prevention and mitigation measures taken to address such risk based on an independent, third-party audit conducted through reasonable inspection of the covered platform. (b) Scope of application The requirements of this section shall apply to a covered platform if— (1) for the most recent calendar year, the platform averaged more than 10,000,000 active users on a monthly basis in the United States; and (2) the platform predominantly provides a community forum for user-generated content and discussion, including sharing videos, images, games, audio files, discussion in a virtual setting, or other content, such as acting as a social media platform, virtual reality environment, or a social network service. (c) Content (1) Transparency The public reports required of a covered platform under this section shall include— (A) an assessment of the extent to which the platform is likely to be accessed by minors; (B) a description of the commercial interests of the covered platform in use by minors