A Financial Forecast Presents to the Best of the Responsible

A financial forecast presents to the best of the responsible party's knowledge and belief,

A) of an entity's expected financial position, results of operations, and cash flows.
B) an assessment of the company's ability to be successful in the future.
C) given one or more hypothetical assumptions, of an entity's expected financial position, results of operations, and cash flows.
D) an assessment of the company's ability to be successful in the future under a number of different assumptions.