collateral from a borrower, including personal recourse, corporate recourse, a first lien on another encumbered property, or a claim on business assets. The financial institution may not receive a lien on the subject property. (h) Other requirements (1) Public reporting A borrower that receives financial assistance under this Act shall issue a public statement announcing such receipt immediately after such receipt. The Secretary periodically shall make publicly available a list of such borrowers, along with the amount each such borrower received. (2) Indemnification A preferred equity instrument issued under this section shall require that an approved guarantor (as determined by the financial institution) provide a guarantee to the financial institution and to the Secretary that provides for indemnification of such financial institution if the borrower, a parent company of the borrower, or any affiliate of the borrower, with respect to the property securing the commercial mortgage, does the following: (A) Commits fraud, or misappropriates or misapplies any amounts received from the purchase of such instrument. (B) Fails to apply such amounts in accordance with the requirements of subsection (c)(1)(K). (C) Fails to comply with the requirements of subsection (f). (D) Intentionally wastes the property. (3) Additional fee A financial institution may charge additional fees to a borrower from which the financial institution purchases a preferred equity instrument. (i) Treatment of instruments by regulators For purposes of calculating any capital requirement, the appropriate Federal banking agencies shall treat preferred equity instruments, the purchase of which are guaranteed under this section, in the same manner as loans guaranteed under the Paycheck Protection Program under section 7(a)(36) of the Small Business Act. (j) Limitation on financial assistance going to entities controlled by senior members of the Executive Branch or Members of Congress (1) Prohibition A covered entity may not receive financial