Choice "B" is correct. Under sections 6 and 7 of the 1933 Act, a registration statement must include specific financial information such as a balance sheet and a profit and loss statement, and "other material facts." One such material fact is the principal purpose(s) for which the proceeds of the issuance will be used.
Choice "d" is incorrect. The registration statement need not include a list of current stockholders.
Choice "c" is incorrect. A registration statement need not include a corporation's latest proxy statement.
Choice "a" is incorrect. The registration statement need not include the names of all prospective investors; indeed, there might not be any prospective investors at the time the registration statement is filed since preregistration solicitation is limited.