(1) The Minister shall furnish Parliament with an annual report on debt management activities, including borrowings, loan guarantees and on-lending.
(2) An annual report under subsection (1) must —
(a) include —
(i) information on how the approved Strategy has been implemented over the course of the financial year,
(ii) debt management activities covering an evaluation of outcomes against the debt management objectives,
(iii) a list of all guarantees issued by Government, including, a classification of guarantees according to their probability of being called in,
(iv) a list of all outstanding borrowings and related debt service projections,
(v) a statement on the extent to which the Government debt management activities in the financial year conformed with the approved Strategy and public debt management objectives and reasons for any deviations;
(b) be laid before Parliament at the same time the Estimates of revenue and expenditure are being presented to Parliament.