(1) Briefly summarize, near the beginning of the prospectus, information appearing elsewhere in the prospectus that, in the opinion of the issuer or selling securityholder, would be most likely to influence the investor’s decision to purchase the securities being distributed, including a description of …
(e) financial information …
(2) For the financial information provided under paragraph (1)(e),
(a) describe the type of information appearing elsewhere in the prospectus on which the financial information is based,
(b) disclose whether the information appearing elsewhere in the prospectus on which the financial information is based has been audited,
(c) disclose whether the financial information has been audited, and
(d) if neither the information appearing elsewhere in the prospectus on which the financial information is based nor the financial information has been audited, prominently disclose that fact.
(3) For each Part summarized under subsection (1), provide a cross-reference to the information in the prospectus.