Which of the following is NOT included in the financial section of a business plan?

Every item listed is part of the financial section, so none of them is excluded. The financial plan sets out the start-up costs needed to launch the venture, projected income statements (along with projected balance sheets and cash-flow statements) for the first few years, and a break-even analysis showing the sales volume at which revenue covers total costs. Picking any one of the three as missing would leave the financial section incomplete.