; (E) details on the total number of employees, loan size, applicable North American Industry Classification System code, and headquarters location of each eligible recipient of a covered loan, which shall be published on a monthly basis; and (F) the name of and loan amount forgiven for each eligible recipient of a covered loan with not fewer than 50 full-time employees, with aggregate loan amount forgiveness data provided for all eligible recipients of covered loans, which shall be published in a final report not later than December 31, 2022. (2) Multiple applications To the extent possible, the Administrator should endeavor to de-duplicate multiple applications for a covered loan submitted by the same applicant to different lenders for purposes of public reporting. (3) Information from borrowers The Administrator shall require lenders of covered loans to collect information from eligible recipients and submit the information to the Administrator for the purpose of meeting the reporting requirements in paragraph (1). (m) Separation of funds and bankruptcy treatment (1) Separation of funds An eligible recipient of a covered loan shall— (A) separately account for, and not commingle with other funds, the proceeds of the covered loan; and (B) account in detail for the use of the proceeds. (2) Bankruptcy treatment (A) In general If an eligible recipient of a covered loan is a debtor in a case under chapter 7 or 13 of title 11, United States Code, and the covered loan is still outstanding on the date of the commencement of the case— (i) any interest of the eligible recipient in the proceeds of the covered loan shall not be included in the property of the estate