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D is corrent because financial projections are prospective financial statements that include one or more hypothetical assumptions.
A is incorrect because pro forma financial presentations are designed to demonstrate the effect of a future or hypothetical transaction by showing how it might have affected the historical financial statements if it had been consummated during the period covered by those statements.
B is incorrect because financial forecasts are prospective financial statements based on the responsible party’s assumptions reflecting conditions it expects to exist and the course of action it expects to take.
C is incorrect because partial presentations are presentations that do not meet the minimum presentation guidelines.