Sec. 223. GOVERNMENT ACCOUNTABILITY OFFICE REPORT ON FOREIGN ENTITIES THAT INVEST IN THE ENERGY SECTOR OF IRAN OR EXPORT REFINED PETROLEUM PRODUCTS TO IRAN
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## SEC. 223 GOVERNMENT ACCOUNTABILITY OFFICE REPORT ON FOREIGN ENTITIES THAT INVEST IN THE ENERGY SECTOR OF IRAN OR EXPORT REFINED PETROLEUM PRODUCTS TO IRAN ###
(a)Initial Report ####
(1)In general Not later than 120 days after the date of the enactment of this Act, the Comptroller General of the United States shall submit to the appropriate congressional committees a report— #####
(A)listing all foreign investors in the energy sector of Iran during the period specified in paragraph (2), including— ######
(i)entities that exported gasoline and other refined petroleum products to Iran; ######
(ii)entities involved in providing refined petroleum products to Iran, including— ######
(I)entities that provided ships to transport refined petroleum products to Iran; and ######
(II)entities that provided insurance or reinsurance for shipments of refined petroleum products to Iran; and ######
(iii)entities involved in commercial transactions of any kind, including joint ventures anywhere in the world, with Iranian energy companies; and #####
(B)identifying the countries in which gasoline and other refined petroleum products exported to Iran during the period specified in paragraph
(2)were produced or refined. ####
(2)Period specified The period specified in this paragraph is the period beginning on January 1, 2009, and ending on the date that is 150 days after the date of the enactment of this Act. ###
(b)Updated Report Not later than one year after submitting the report required by subsection (a), the Comptroller General of the United States shall submit to the appropriate congressional committees a report containing the matters required in the report under subsection (a)(1) for the one-year 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.