(2) For a significant acquisition to which subsection (1) applies, include the following
(a) the information required by sections 2.1 through 2.6 of Form 51-102F4, and
(ii) the issuer was a reporting issuer in at least one jurisdiction immediately before filing the prospectus, and the inclusion of the financial statements or other information is necessary for the prospectus to contain full, true and plain disclosure of all material facts relating to the securities to be distributed.
(3) The requirement to include financial statements or other information under paragraph (2)(b) must be satisfied by including
(a) if the issuer was a reporting issuer in at least one jurisdiction on the acquisition date, the financial statements or other information that will be required to be included in, or incorporated by reference into, a business acquisition report filed under Part 8 of NI 51-102,
(c) satisfactory alternative financial statements or other information.