; and (2) the Committee on Foreign Relations, the Committee on the Judiciary, the Committee on Banking, Housing, and Urban Affairs, the Committee on Appropriations, and the Select Committee on Intelligence of the Senate. (e) Covered transaction defined In this section, the term covered transaction means a transaction, including an investment, grant, contract, or donation (including a loan or other extension of credit)— (1) by a foreign person located in Turkey, the United Arab Emirates, Egypt, Jordan, Iraq, Oman, Bahrain, Kuwait, the Kingdom of Saudi Arabia, Tunisia, Algeria, Morocco, Libya, or Lebanon; to (2) a recipient in any area of Syria held by the Assad regime. 5. Reports on manipulation of United Nations by Assad regime in Syria Not later than 180 days after the date of the enactment of this Act, and annually thereafter for 5 years, the Secretary of State, shall submit to the Committee on Foreign Affairs of the House of Representatives and the Committee on Foreign Relations of the Senate a report on the manipulation of the United Nations by the regime led by Bashar al-Assad in Syria (in this section referred to as the Assad regime ), including— (1) a description of conditions, both explicit and implicit, set by the Assad regime with respect to United Nations operations in Syria including with respect to implementing partners, hiring practices, allocation of grants and contracts, and procurement of goods and services; (2) a description of the extent to which the United Nations has rejected or otherwise opposed any of the conditions described in paragraph (1); (3) an identification of officials or employees of the United Nations (including funds, programs and specialized agencies of the United Nations) with ties to the Assad regime, including family ties, or persons designated for sanctions by United Nations donor countries