Except as provided in paragraph (2) of this subsection, a public service company shall describe in its annual report each long-term debt of the public service company exceeding $1,000,000, including: the name and address of the creditor; the character of the debt; the nature of any security; the date of origin of the debt; the date of maturity of the debt; the total amount of the debt; the rate of interest; and the total amount of interest to be paid. If the long-term debt is in the form of bonds, debentures, or other widely held debt, the public service company shall list the name and address of the trustee, if available, in place of the name and address of the creditor. In its annual report, a public service company shall: except for the accounts payable of the public service company, describe each short–term debt, including: the name and address of the creditor; the character of the debt; the period of the debt; the rate of interest; the total amount of the debt; the nature of any security; and the date the debt was paid or shall be paid; describe, if involving aggregate payments exceeding $1,000,000, each financing lease, equipment trust, conditional sales contract, or major liability related to the capital assets of the public service company; and provide a copy of any restrictive covenant attached to the debt described in item (1) or (2) of this subsection. In its annual report, a public service company shall, if available: list the name and address of each holder of more than 5% of each issue reported under this section; and identify the holder as a bank, broker, holding company, individual, or other person.