; and (2) issue rules to set conditions that limit the future use of covered exempted transactions for issuers that do not comply with the disclosure requirements of this section. (d) Applicability This section shall apply with respect to any covered exempted transaction that occurs on or after the date that is 1 year after the date of enactment of this section. (e) Reports The Commission shall, on a quarterly basis, prepare and make publicly available a report that includes all information submitted by an issuer under this section during the quarter covered by the report, if that issuer— (1) is— (A) incorporated in a country of concern; or (B) incorporated outside of a country of concern and is associated with at least 1 consolidated entity— (i) the plurality of the assets of which are in a country of concern; or (ii) that is incorporated in a country of concern; or (2) discloses in a filing made pursuant to this section that the issuer intends to invest the proceeds from a covered exempted transaction in a country of concern. .