(1) The records referred to in section 85C(1) shall contain the following information:

(a) the BIC or any other business identifier code that unambiguously identifies the payment service provider;

(b) the name or business name of the payee, as it appears in the records of the payment services provider;

(c) any VAT identification number or other national tax number of the payee, if available;

(d) the IBAN or, if the IBAN is not available, any other identifier which unambiguously identifies, and gives the location of, the payee;

(e) the BIC or any other business identifier code that unambiguously identifies, and gives the location of, the payment service provider acting on behalf of the payee where the payee receives funds without having any payment account;

(f) the address of the payee as it appears in the records of the payment service provider, if available;