1. The information prescribed in Article 15(3) of Directive 78/660/EEC must be given in respect of assets held as fixed assets as defined in Article 35 of this Directive. The obligation to show value adjustments separately shall not, however, apply where a Member State has permitted set-offs between value adjustments pursuant to Article 34(2) of this Directive. In that event value adjustments may be combined with other items.
2. The Member States shall require credit institutions to give the following information as well in the notes on their accounts:
(a) a breakdown of the transferable securities shown under Assets items 5 to 8 into listed and unlisted securities;
(b) a breakdown of the transferable securities shown under Assets items 5 and 6 into securities which, pursuant to Article 35, are or are not held as financial fixed assets and the criterion used to distinguish between the two categories of transferable securities;
(c) the value of leasing transactions, apportioned between
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