Publish a report on all state-owned enterprises defined as enterprises where the state has a significant control through full, majority, or significant minority ownership. The report  with the following elements:  (c) an overview of how the government has exercised its ownership policy, including the appointment of board members, dividend policy, organizational and governance arrangements; (d) the impact of the sector on government finances (budget transfers received and dividends paid, borrowing/lending from other public entities, state guarantees received, etc.) and the economy 
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