How does incorporation of new annual or interim financial information by reference in a base prospectus interact with the general requirement to produce a supplement under Article 23 of the Prospectus Regulation?

Information that is incorporated pursuant to Article 19(1b) of the Prospectus Regulation will not have been considered by an NCA during the prospectus scrutiny and approval process. How will that interact with the NCA’s approval statement which will be included in the base prospectus at the time of approval?

How should issuers comply with the requirement to include a hyperlink to new annual or interim financial information that will be incorporated by reference if such information is not yet available at the time of approval of the base prospectus?

Article 19(1b) of the Prospectus Regulation states that issuers may incorporate new annual or interim financial information by reference that has been published electronically.
If an issuer plans to use this facility how should this fact be reflected in the base prospectus?

Please clarify the scope of ‘financial information’ to which Article 19(1b) of the Prospectus Regulation applies.