Not later than 90 days after July 1, 2010, the President shall submit to the appropriate congressional committees a report—

Not later than 90 days after July 1, 2010, the President shall submit to the appropriate congressional committees a report—

(A) on investments in the energy sector of Iran that were made during the period described in paragraph (2); and

(B) that contains— (i) an estimate of the volume of energy-related resources (other than refined petroleum), including ethanol, that Iran imported during the period described in paragraph (2); and (ii) a list of all significant known energy-related joint ventures, investments, and partnerships located outside Iran that involve Iranian entities in partnership with entities from other countries, including an identification of the entities from other countries; and (iii) an estimate of— (I) the total value of each such joint venture, investment, and partnership; and (II) the percentage of each such joint venture, investment, and partnership owned by an Iranian entity.

(2) Period described The period described in this paragraph is the period beginning on January 1, 2006, and ending on the date that is 60 days after July 1, 2010.

Not later than 180 days after submitting the report required by subsection (a), and every 180 days thereafter, the President shall submit to the appropriate congressional committees a report, covering the 180-day period beginning on the date that is 30 days before the date on which the preceding report was required to be submitted by this section, that—

(1) contains the matters required in the report under subsection (a)(1); and

identifies—

(A) the volume of crude oil and refined petroleum products imported to and exported from Iran (including through swaps and similar arrangements);

(B) the persons selling and transporting crude oil and refined petroleum products described in subparagraph (A), the countries with primary jurisdiction over those persons, and the countries in which those products were refined;

(C) the sources of financing for imports to Iran of crude oil and refined petroleum products described in subparagraph (A); and

(D) the involvement of foreign persons in efforts to assist Iran in— (i) developing upstream oil and gas production capacity; (ii) importing advanced technology to upgrade existing Iranian refineries; (iii) converting existing chemical plants to petroleum refineries; or (iv) maintaining, upgrading, or expanding existing refineries or constructing new refineries.

(Pub. L. 111–195, title I, § 110, July 1, 2010, 124 Stat. 1338; Pub. L. 112–158, title II, § 224, Aug. 10, 2012, 126 Stat. 1240.)