32.— A Debt Relief Notice issued under section 31 shall specify—

(a) the debtor who is the subject of the Notice,

(b) the debts (“specified qualifying debts”), referred to in section 31(2), in respect of which the Notice has been issued, and

(c) in relation to each specified qualifying debt—

(i) the value of the debt on the application date, and

(ii) the creditor (“specified creditor”) to whom it is owed.