(1) The statement of client financial instruments or client funds referred to in Article 63 of the 25 April Commission Delegated Regulation shall, in addition to the information to be provided under Article 63(2) of that Regulation, include the following information:
(a) the amounts of cash balances (which may be shown on a separate statement) held by the investment firm as of the statement date;
(b) identification of those client financial instruments registered in the client's name which are held in custody by, or on behalf of, the investment firm separately from those registered in any other name; and
(c) the market value of any collateral held as at the date of the statement.