Section 21, The Public Debt Management Act, 2011.

(1) Not later than three months after the end of thefinancial year, the Minister shall furnish Parliament with an annual report on Government debt management activities, guarantees and lending. (2) The annual report shall include– (a) information on the debt management strategy and its rationale and how the strategy has been implemented over the course of the financial year; (b) information on the contribution of the debt management strategy and debt management activities in achieving the debt management objectives; (c) a list of all outstanding borrowing by Government; (d) a list of all outstanding lending including a classification of the loans according to their probability of default; and (e) a list of all guarantees issued by Government including a classification of guarantees according to their probability of being called.