What is included in a final prospectus that is not in the preliminary prospectus?

• A. Details of the company's business strategy
• B. Material facts omitted in the preliminary information
• C. Investor feedback and concerns
• D. Content about future financial projections

Answer: (B)

The final prospectus includes material facts that were omitted in the preliminary prospectus. This inclusion is crucial because it ensures that potential investors have all necessary information before making their investment decisions. The final prospectus is created after evaluating feedback received during the preliminary stage, and it reflects any significant developments or insights that could influence an investor's understanding of the offering. This means that the document is designed to provide a complete and accurate picture of the investment opportunity, addressing any gaps that may have existed initially in the preliminary prospectus.

In contrast, while details about the company's business strategy may be discussed in both versions of the prospectus, they might be more elaborated upon in the final document. Investor feedback may influence certain aspects of the final prospectus, but it is not a formal component of the document itself. Additionally, content related to future financial projections is typically not provided in the prospectus to avoid speculation, focusing instead on historical data and more tangible information.