(a) summarized financial information of the equity investee, including the aggregated amounts of assets, liabilities, revenue and profit or loss, and
(2) Provide the disclosure in subsection (1) for the following periods:
(a) the two most recently completed financial years;
(b) if the issuer is not providing disclosure in accordance with section 2.2.1 of Form 51-102F1, the most recent year-to-date interim period and the comparative year-to-date period presented in the interim financial report included in the prospectus, if any.
(3) Subsection (1) does not apply if
(a) the information required under that subsection has been disclosed in the financial statements included in the prospectus, or