; and (3) may not enter into a contract with an entity for purposes of enrolling an individual in such ministry, or otherwise provide remuneration to such an entity in exchange for enrolling an individual in such ministry, unless such entity meets the requirements described in subsection (d). (b) Disclosure of financial and appeals information (1) In general For purposes of subsection (a)(1), the information described in this subsection is, with respect to a health care sharing ministry, the following: (A) The amount of financial reserves held by such ministry. (B) The ratio of the amount of money collected from enrollees for purposes of reimbursing enrollees for medical claims that is expended by such ministry on costs described in paragraphs (1) and (2) of section 2718(a) to the total amount of money so collected for the preceding year. (C) The number of individuals enrolled in such ministry. (D) The total amount paid by individuals enrolled in such ministry for coverage under such ministry over the preceding year. (E) The total amount paid by such ministry for items and services for which benefits were available under such ministry over the preceding year. (F) The average out-of-pocket expenses incurred by individuals enrolled under such ministry for items and services for which benefits are available under such ministry over the preceding year. (G) A list of each State and county in which individuals who reside in such State or county may enroll in such ministry. (H) The percentage of claims made under such ministry during the preceding year which were denied. (I) Contact information for the operator (or a representative of the operator) of such ministry. (J) A specification of each health care provider with which such ministry has in effect a contractual relationship for furnishing items and services under such ministry. (K) The average amount of time such ministry took to reimburse a claim once submitted to such ministry during the preceding year. (2) Publication The Secretary shall publish the information