test$ cat test1.asm

db 26
%note listed
db 38
test$ ~/proj/nasmtest/rc/nasm test1.asm -l /dev/stderr
     1
     2 00000000 1A                      db 26
     3                                  %note listed
     3          ------------------       note: listed
     4 00000001 26                      db 38
test$ cat test2.asm

db 26
[list -]
%note not listed
db 38
test$ ~/proj/nasmtest/rc/nasm test2.asm -l /dev/stderr
     0          ------------------       note: not listed
test$ cat test3.asm

db 26
[list -]
%note not listed
db 38
[list +]
test$ ~/proj/nasmtest/rc/nasm test3.asm -l /dev/stderr
     1
     2 00000000 1A                      db 26
     3                                  [list -]
     3          ------------------       note: not listed
test$ cat test4.asm

%note listed
db 26
[list -]
%note not listed
db 38
[list +]
%note listed
db 42
[list -]
test$ ~/proj/nasmtest/rc/nasm test4.asm -l /dev/stderr
     0          ------------------       note: listed
     0          ------------------       note: not listed
     8                                  %note listed
     8          ------------------       note: listed
     9 00000002 2A                      db 42
    10                                  [list -]
test$