1. In the notes to the financial statements, medium-sized and large undertakings and public-interest entities shall, in addition to the information required under Article 16 and any other provisions of this Directive, disclose information in respect of the following matters:

(a) for the various fixed asset items:

(i) the purchase price or production cost or, where an alternative basis of measurement has been followed, the fair value or revalued amount at the beginning and end of the financial year,

(ii) additions, disposals and transfers during the financial year,

(iii) the accumulated value adjustments at the beginning and end of the financial year,

(iv) value adjustments charged during the financial year,

(v) movements in accumulated value adjustments in respect of additions, disposals and transfers during the financial year, and

(vi) where interest is capitalised in accordance with Article 12(8), the amount capitalised during the financial year.