(1) A public corporation or state-owned enterprise shall, not later than twenty working days after the end of each quarter, submit to the Minister a record of outstanding debt and new borrowings including overdrafts and corporate debt securities issued.

(2) A public corporation or state-owned enterprise shall submit to the Minister annually and upon request

(a) a record of the total outstanding debt and borrowing operations of that public corporation or state-owned enterprise; and

(b) any other record that the Minister may specify.

(3) The Public Debt Management Office shall keep in a timely manner and in an appropriate database, comprehensive and accurate records of outstanding debts of public corporations and state-owned enterprises.