(2) For the purposes of this Part, consolidating summary financial information must be prepared on the following basis
(a) an entity’s annual or interim summary financial information must be derived from the entity’s financial information underlying the corresponding consolidated financial statements of the parent entity included in the prospectus,
(b) the parent entity column must account for investments in all subsidiaries under the equity method, and
(c) all subsidiary entity columns must account for investments in non-credit supporter subsidiaries under the equity method.