Each report referred to in subsection (a) shall be designed (and the requirements as to place and manner of filing shall be established) so as to facilitate compilation of data and maximum possible access of the public, both by physical inspection at one or more central filing locations, and by electronic access through the Internet or other appropriate media.
(c) Required Information.—The information required to be filed in the reports referred to in subsection (b) shall be that which is in the best interests of debtors and creditors, and in the public interest in reasonable and adequate information to evaluate the efficiency and practicality of the Federal bankruptcy system. In issuing rules proposing the forms referred to in subsection (a), the Attorney General shall strike the best achievable practical balance between—
the reasonable needs of the public for information about the operational results of the Federal bankruptcy system;
economy, simplicity, and lack of undue burden on persons with a duty to file reports; and
appropriate privacy concerns and safeguards.
(d) Final Reports.—The uniform forms for final reports required under subsection (a) for use by trustees under subchapter V of chapter 11 and chapters 7, 12, and 13 of title 11 shall, in addition to such other matters as are required by law or as the Attorney General in the discretion of the Attorney General shall propose, include with respect to a case under such title—
information about the length of time the case was pending;
receipts and disbursements of the estate;
expenses of administration, including for use under section 707(b), actual costs of administering cases under chapter 13 of title 11;
distributions to claimants and claims discharged without payment,
in each case by appropriate category and, in cases under subchapter V of chapter 11 and chapters 12 and 13 of title 11, date of confirmation of the plan, each modification thereto, and defaults by the debtor in performance under the plan.
(e) Periodic Reports.—The uniform forms for periodic reports required under subsection (a) for use by trustees or debtors in possession under chapter 11 of title 11 shall, in addition to such other matters as are required by law or as the Attorney General in the discretion of the Attorney General shall propose, include—
information about the industry classification, published by the Department of Commerce, for the businesses conducted by the debtor;
length of time the case has been pending;
number of full-time employees as of the date of the order for relief and at the end of each reporting period since the case was filed;
cash receipts, cash disbursements and profitability of the debtor for the most recent period and cumulatively since the date of the order for relief;
compliance with title 11, whether or not tax returns and tax payments since the date of the order for relief have been timely filed and made;
all professional fees approved by the court in the case for the most recent period and cumulatively since the date of the order for relief (separately reported, for the professional fees incurred by or on behalf of the debtor, between those that would have been incurred absent a bankruptcy case and those not); and
plans of reorganization filed and confirmed and, with respect thereto, by class, the recoveries of the holders, expressed in aggregate dollar values and, in the case of claims, as a percentage of total claims of the class allowed.