1. If the applicant is a new corporation, the financial statement required by NRS 452.310 shall designate the amount of stock subscribed, the consideration paid for all stock issued and the amount of promotional stock involved.
2. If the applicant has had prior experience in the cemetery business, the financial statement required by NRS 452.310 shall include complete profit and loss statements for the preceding 3 years or, if the applicant has been in such business for less than 3 years, then for such period.