; (3) each amount made available from such account during the preceding fiscal year to any Chinese person or entity that is owned or controlled by a United States entity, disaggregated by each such United States entity; (4) each amount made available from such account during the preceding fiscal year to any Federal employee for the purpose of carrying out any program, project, or activity in China, disaggregated by each such program, project, or activity; and (5) each amount made available from such account during the preceding fiscal year to any joint, collaborative, or bilateral effort between the United States and China, disaggregated by each such effort. (d) Initial report The first report submitted after the date of the enactment of this Act under subsection (a) or (b) shall include the information described in subsection (c) with respect to the 10 preceding fiscal years.