(1) For each loan made, purchased, sold, assigned, or committed for use in agricultural projects as defined in subdivision (2) of section 58-219 pursuant to the provisions of the Nebraska Investment Finance Authority Act, the authority shall prepare an individual written report which includes the following information:
(a) The name and description of the lender;
(b) The name of the loan guarantor or loan insurer, when applicable;
(c) The amount and purpose of the loan;
(d) A description of the agricultural enterprise for which the loan is to be used, including the county in which the enterprise is located;
(e) The rate of interest applicable to the loan and the current interest rate in the conventional farm credit market for that locality;
(f) The maturity date of the loan;
(g) All conditions attaching to the loan;
(h) The amount and description of fees associated with servicing and processing the loan;
(i) Whether the borrower is an individual farmer, a farm partnership, a farm limited liability company, a farm corporation, or another farm entity;
(j) The age of the borrower or, if the borrower is a farm partnership, a farm limited liability company, a farm corporation, or another farm entity, the ages of all of the owners, partners, or stockholders; and
(k) A statement of the gross farm sales, total assets, total liabilities, and net worth of each borrower.
(2) The authority shall also prepare, following the close of each fiscal year, a report which summarizes the individual loan reports required by subsection (1) of this section setting forth the following information regarding loans made during the immediately preceding fiscal year:
(a) The number of loans;
(b) The average principal amount of such loans;
(c) The average interest rate savings with respect to such loans;
(d) The average age of the borrowers;
(e) The average net worth of the borrowers; and
(f) A comparison of the items listed in subdivisions (a) through (e) of this subsection to the information included in the summary report for the prior year.