A designated public credit institution shall include the following information in its annual financial statement or in a document accompanying the statement:

(a) the names of the countries in which the public credit assets comprised in the cover assets pool maintained by the institution are located, and the number and percentage of those assets located in each of those countries, as at the date to which the statement is made up;

(ab) in the case of public credit assets comprised in the cover assets pool which are financial obligations of entities referred to in section 5(1) (d), a reference to those kinds of public credit assets and the number and percentage of those assets which are referable to that category,

(b) such other information as may be prescribed by the regulations for the purposes of this section.