(1) Unless subsection 3.2(1) applies, if a credit support issuer files, or includes in a prospectus, financial statements of a credit supporter, the credit supporter’s financial statements must
(a) be prepared in accordance with the accounting principles and audited in accordance with the auditing standards that would apply under this Instrument if the credit supporter were to file financial statements referred to in paragraph 2.1(2)(b), and
(b) identify the accounting principles used to prepare the financial statements.
(2) If a credit support issuer files, or includes in a prospectus, summary financial information for the credit supporter or credit support issuer,
(a) the summary financial information must, in addition to satisfying other requirements in this Instrument
(i) prominently display the presentation currency, and
(ii) disclose the functional currency if it is different from the presentation currency, and
(b) the amounts presented in the summary financial information must be derived from financial statements of the credit supporter or credit support issuer that, if required by securities legislation to be audited, are audited in accordance with the auditing standards that would apply under this Instrument if the credit supporter or credit support issuer, as the case may be, were to file financial statements referred to in paragraph 2.1(2)(b).