(1) If a decision is made to refuse to give access to government information because it is taken to be contrary to the public interest to disclose the information under schedule 1, the decision notice must include—
(a) a description of the information; and
(b) the ground under schedule 1 for the refusal; and
(c) the findings on any material questions of fact referring to the evidence or other material on which the findings were based.
(2) If a decision is made to refuse to give access to government information because disclosure of the information would, on balance, be contrary to the public interest under the test set out in section 17, the decision notice must include—
(a) a description of the information; and
(b) a statement of reasons for the decision setting out—
(i) the findings on any material questions of fact referring to the evidence or other material on which the findings were based; and
(ii) the relevant factors favouring disclosure; and
(iii) the relevant factors favouring nondisclosure; and
(iv) how the factors were balanced; and
(v) the harm to the public interest that can be reasonably expected to occur from disclosure.