PUBLIC LAW 104-132—APR. 24, 1996 110 STAT. 1233 other report pertaining to the matters described in subsection (a) of this section. "(c) The provisions of this chapter, chapter 227, and Rule 32(c) of the Federal Rules of Criminal Procedure shall be the only rules applicable to proceedings under this section. "(d)(1) Upon the request of the probation officer, but not later than 60 days prior to the date initially set for sentencing, the attorney for the Government, after consulting, to the extent practicable, with all identified victims, shall promptly provide the probation officer with a listing of the amounts subject to restitution. "(2) The probation officer shall, prior to submitting the presentence report under subsection (a), to the extent practicable— "(A) provide notice to all identified victims of— "(i) the offense or offenses of which the defendant was convicted; "(ii) the amounts subject to restitution submitted to the probation officer; "(iii) the opportunity of the victim to submit information to the probation officer concerning the amount of the victim's losses; "(iv) the scheduled date, time, and place of the sentencing hearing; "(v) the availability of a lien in favor of the victim pursuant to subsection (m)(l)(B); and "(vi) the opportunity of the victim to file with the probation officer a separate affidavit relating to the amount of the victim's losses subject to restitution; and "(B) provide the victim with an affidavit form to submit pursuant to subparagraph (A)(vi). "(3) Each defendant shall prepare and file with the probation officer an affidavit fully describing the financial resources of the defendant, including a complete listing of all assets owned or controlled by the defendant as of the date on which the defendant was arrested, the financial needs and earning ability of the defendant and the defendant's dependents, and such other information that the court requires relating to such other factors as the court deems appropriate. "(4) After reviewing the report of the probation officer, the court may require additional documentation or hear testimony. The privacy of any records filed, or testimony heard, pursuant Privacy, to this section shall be maintained to the greatest extent possible, and such records may be filed or testimony heard in camera. "(5) If the victim's losses are not ascertainable by the date that is 10 days prior to sentencing, the attorney for the Government or the probation officer shall so inform the court, and the court shall set a date for the final determination of the victim's losses, not to exceed 90 days after sentencing. If the victim subsequently discovers further losses, the victim shall have 60 days after discovery of those losses in which to petition the court for an amended restitution order. Such order may be granted only upon a showing of good cause for the failure to include such losses in the initial claim for restitutionary relief. "(6) The court may refer any issue arising in connection with a proposed order of restitution to a magistrate judge or special master for proposed findings of fact and recommendations as to disposition, subject to a de novo determination of the issue by the court.