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 the relevant balance sheet items;

(d) a breakdown of Assets item 13, Liabilities item 4, items 10 and 18 in the vertical layout or A6 and A11 in the horizontal layout and items 7 and 17 in the vertical layout or B7 and B9 in the horizontal layout in the profit and loss account into their main component amounts, where such amounts are important for the purpose of assessing the annual accounts, as well as explanations of their nature and amount;