(Unofficial Translation) No. 136 Chapter 69 Gor Government Gazette 27 May 2019 41 (2). In the event that the Data Controller in section 5 paragraph two has a Data Processor, the provisions of section 37 (5) and the provisions in paragraph one shall apply to such Data Processor mutatis mutandis. Section 39 The Data Controller shall maintain, at least, the following records in order to enable the data subject and the Office to check upon, which can be either in a written or electronic form: (1) the collected Personal Data; (2) the purpose of the collection of the Personal Data in each category; (3) details of the Data Controller; (4) the retention period of the Personal Data; (5) rights and methods for access to the Personal Data, including the conditions regarding the Person having the right to access the Personal Data and the conditions to access such Personal Data; (6) the use or disclosure under section 27 paragraph three; (7) the rejection of request or objection according to section 30 paragraph three, section 31 paragraph three, section 32 paragraph three, and section 36 paragraph one; (8) explanation of the appropriate security measures pursuant to section 37 (1). The provisions in paragraph one shall apply to the representative of the Data Controller under section 5 paragraph two mutatis mutandis. The provisions in (1), (2), (3), (4), (5), (6) and (8) may not apply to the Data Controller who is a small organization pursuant to the rules as prescribed by the Committee, unless the collection, use, or disclosure of such Personal Data is likely to result in a risk to the rights and freedoms of data subjects, or not a business where the collection, use, or disclosure of the Personal Data is occasional, or involving in the collection, use, or disclosure of the Personal Data pursuant to section 26. Section 40 The Personal Data Processor shall have the following duties: (1) carry out the activities related to the collection, use, or disclosure of Personal Data only pursuant to the instruction given by the Data Controller, except where such instruction is contrary to the law or any provisions regarding Personal Data protection under this Act; (2) provide appropriate security measures for preventing unauthorized or unlawful loss, access to, use, alteration, correction or disclosure, of Personal Data, and notify the Data Controller of the Personal Data breach that occurred; (3) prepare and maintain records of personal data processing activities in accordance with the rules and methods set forth by the Committee. The Data Processor, who fails to comply with (1) for the collection, use, or disclosure of the Personal Data, shall be regarded as the Data Controller for the collection, use, or disclosure of such Personal Data. In carrying out the activities in accordance with the Data Processor's obligations as assigned by the Data Controller under paragraph one, the Data Controller shall prepare an 17