have been used for any purpose other than humanitarian purposes. (3) A certification as to whether credible evidence or intelligence exists that the funds transferred have enabled the Government of Iran to increase spending on defense, intelligence, or malign foreign activities. (b) Matters to be included The report required by subsection (a)(1) shall include the following: (1) An itemized list of all transactions involving the use of funds transferred, including the value of such transactions, the parties to such transactions, the financial institutions involved, the goods purchased in each transaction, the destinations and end user of such goods, the date on which the United States was notified of such transaction, and the date the transaction occurred. (2) The quantity of funds described in subsection (a)(1) in restricted accounts in Qatar at the beginning and end of each reporting period. (3) A thorough description of the process the United States Government utilized during the reporting period to review transactions involving the use of funds transferred in order to verify that such transactions were humanitarian in nature. 5. Review and determination and reports on sanctions under the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act (a) Review and determination Not later than 180 days after the date of the enactment of this Act, and on an annual basis thereafter for 6 years, the President shall— (1) review all cases of the hostage-taking of a United States national in Iran or at the direction of the Government of Iran and all cases of the unlawful or wrongful detention of a United States national in Iran or at the direction of the Government of Iran that have occurred during the preceding 10-year period