the company has financial fixed assets that could be included at fair value by virtue of paragraph 34A,

the amount at which those assets are included under any item in the company's accounts is in excess of their fair value, and

the company has not made provision for diminution in value of those assets in accordance with paragraph 19(1).

the amount at which either the individual assets or appropriate groupings of those individual assets are included in the company's accounts,

the fair value of those assets or groupings, and

the reasons for not making a provision for diminution in value of those assets, including the nature of the evidence that provides the basis for the belief that the amount at which they are stated in the accounts will be recovered.