3 (1) A conversion proposal must be written in language that is clear and simple and in a manner that is not misleading, and must include all information that members and shareholders, if any, of the converting credit union would reasonably require or expect to be given to make an informed decision about the proposed conversion, including
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(n) summary pro forma financial statements for the converted credit union for the three-year period following the day on which the conversion occurs that are based on one of the following and prepared in a manner consistent with the annual statement, as well as a report or comments on those statements by the converting credit union’s auditor:
(i) if the date of the most recent annual financial statement for the converting credit union is more than 120 days before the giving of notice in respect of a special resolution referred to in paragraph (s), the financial statement for the converting credit union for the most recently completed quarter, or
