; (C) the percentage of debt for which the creditor is a financial institution outside of the United States; (D) the percentage of debt for which the creditor is an entity that is located in the United States and is not a financial institution; and (E) the percentage of debt for which the creditor is an entity that is located outside of the United States and is not a financial institution. (4) The total amount of debt held by the covered firm that is categorized as— (A) liabilities; (B) long-term liabilities; and (C) payment in kind or zero coupon debt. (5) The average debt-to-equity ratio of— (A) each covered firm with respect to the private equity fund; and (B) the private equity fund. (6) The average debt-to-EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) of each covered firm with respect to the private equity fund. (7) The total number of covered firms with respect to the private equity fund that experienced a default during the applicable year, and the name of any such covered firm. (8) The total gross asset value of each covered firm with respect to the private equity fund. (9) The gross performance of the private equity fund during the applicable year. (10) The total dollar amount of aggregate fees and expenses collected by the private equity fund, the manager of the fund, or related parties from covered firms with respect to the private equity fund, which shall— (A) be categorized by the type of fee