; and (2) identify areas of uncertainty or gaps in accounting, including areas where the Central Bank of the Russian Federation may have additional assets outside of the Russian Federation. (c) Coordination with allies The Secretary shall work with the G7 and other allies of the United States to obtain the information necessary to ensure that the report submitted under subsection (a) is comprehensive. A joint report by the Secretary and such allies shall satisfy the requirements of this subsection. (d) Form (1) In general The report required by subsection (a) shall be submitted in unclassified form, but may include a classified annex. (2) Focus on public availability of information In preparing the report required by subsection (a), the Secretary shall maximize the amount of information that is included in the unclassified portion of the report. 108. Assessment by Secretary of State and Administrator of United States Agency for International Development on reconstruction and rebuilding needs of Ukraine (a) In general Not later than 180 days after the date of the enactment of this Act, the Secretary of State, in consultation with the Secretary of the Treasury and Administrator of the United States Agency for International Development, shall submit to the appropriate congressional committees an assessment of the most pressing needs of Ukraine for reconstruction, rebuilding, security assistance, and humanitarian aid. (b) Elements The assessment required by subsection (a) shall include the following: (1) An estimate of the rebuilding and reconstruction needs of Ukraine, as of the date of the assessment, resulting from the unlawful invasion of Ukraine by the Russian Federation, including— (A) a description of the sources and methods for the estimate