(a) In general When two or more banks for cooperatives merge, the resulting bank shall, not later than December 31 of each year of the succeeding 5 years following the date of the merger, file an annual report with the Farm Credit Administration that
(1) analyzes the effect of the merger;
(2) includes a breakdown of loans outstanding according to the size of the cooperative stockholders of the bank; and
(3) describes the adequacy of credit and other assistance services provided to smaller cooperatives.