Statements shall be made on the customer whom the Institution has extended credit:

(1) As regards commercial papers (checks, discounted bills of exchange, etc...) the statement would contain data on the customer who endorses them to the Institution.

(2) As regards credits covering acceptances or guarantees the statement shall cover the customer for whom the Institution gave the acceptance or the guarantee.

(3) As regards documentary letters of credit, the customer who requested the opening of the documentary letter of credit shall be reported.