Answer: III contains the financial statements of the issuer
Explanation:
A preliminary prospectus contains information of the company and the intended use of proceeds from the offering.
It contains the details about the products and services that it offers, the market potential for those offerings.
It also contains company's financial statements, and details about company management and major shareholders.
Hence, A preliminary prospectus contains the financial statements of the issuer.
The correct option is 'III'.
