; or (ii) the plurality of the sales of which are from that country of concern; and (B) the proportion of the total assets and liabilities of an entity described in subparagraph (A) that are located in that country of concern. (b) Reporting by Commission (1) Publicly available reports (A) In general Not later than 1 year after the date on which the Commission makes the amendments required under subsection (a), and not less frequently than annually thereafter, the Commission shall prepare and make publicly available a report containing a list of covered entities and exempt reporting advisers that, for the period covered by the report, have disclosed more than 0 private fund assets under Form PF or Form ADV (as amended pursuant to that subsection) in at least 1 country of concern, which shall be aggregated by the covered entity or exempt reporting adviser making that disclosure. (B) Additional requirements Each report prepared and made available by the Commission under subparagraph (A) shall— (i) be aggregated by covered entity or exempt reporting adviser