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D is corrent because a projection is considered a form of limited-use prospective information intended for the responsible party alone or the responsible party and third parties with whom he or she is negotiating; distributing the projection to potential stockholders would generally be inappropriate.
A is incorrect because the entity’s principal stockholder may receive a projection, although such selective distribution might be questioned depending upon details of the situation.
B is incorrect because a state or federal regulatory agency may require such a document.
C is incorrect because a financial institution considering a loan may receive a limited-use document due to its involvement in the negotiations in process.