(a) A financing statement sufficiently indicates the collateral that it covers if the collateral is accounts, chattel paper, instruments or general intangibles and:

(1) The financing statement provides a description of one or more records (such as a computer file, microfiche list, printed list or other record) in the possession or control of the secured party and such record or records identify the specific accounts, chattel paper, instruments or general intangibles constituting the collateral;

(2) The financing statement indicates:

(A) That the items described on the record or records in the possession or control of the secured party are accounts, chattel paper, instruments or general intangibles; or

(B) The nature of the items on the record or records in the possession or control of the secured party by general description or category; and

(3) The record or records in the possession or control of the secured party contain:

(A) Confidential information, such as credit card numbers, loan numbers or taxpayer identification numbers, identifying the specific account debtors or persons obligated on the instruments; or

(B) A description of 100 or more specific accounts, chattel paper, instruments or general intangibles.

(b) Subsection (a) provides an additional method of sufficiently indicating collateral in a financing statement for purposes of this Article. A financing statement not complying with subsection (a) but otherwise complying with § 9-504 shall sufficiently indicate the collateral it covers for purposes of this Article.

74 Del. Laws, c. 332, § 63.