(c) Insofar as may be practical, all accounts shall conform with and contain such schedules and information as may be called for in such forms as may from time to time be provided by the Chief Administrator of the Courts or, in the absence thereof, by the court. In the account of a trustee of a common trust fund for a period that begins at the close of the prior intermediate account:

1. (1) the statements of increases and decreases shall also show gains and losses realized on disposition of assets based upon the fair market values at the beginning of the account of assets held at the beginning of the account and the inventory values of all other assets; and
2. (2) the statement of assets on hand at the close of the account shall also show that increase or decrease in the fair market value of the assets at the close of the account in relation to the fair market values at the beginning of the account of those assets which were held at the beginning of the account and in relation to the inventory values of the remainder of said assets.

(d) The schedule showing the computation of commissions shall also state in explicit terms whether any personal property listed as an asset of the estate was, at the date of decedent's death, pledged as collateral to any unpaid obligation of the decedent and, if so, shall set forth:

1. (1) a description of the property so pledged and the value thereof as listed in the account;
2. (2) the amount due at the date of death on the obligation for which it was pledged;
3. (3) the equity in such property at the date of death; and
4. (4) whether the accounting party has included in the claim for commissions any commission upon the value of the property so pledged and, if so, a statement of the capital value upon which such commissions are claimed with respect to such property.