The business plan contains the elements below, EXCEPT:

a. opening statement
b. mission statement
c. business plan
d. leadership and staff biographical information

c. business plan

The business plan contains the following elements:

a. Opening statement
b. Mission statement
c. Business plan

The correct answer is d. Leadership and staff biographical information.

To determine the answer for this question, we need to understand what each element represents and then identify which one is not typically found in a business plan.

a. Opening statement: This is a section that introduces the document and provides an overview of the business plan's purpose and objectives.

b. Mission statement: This is a concise statement that defines the purpose and goals of the organization, guiding its strategic direction.

c. Business plan: This is the main document that outlines the business's vision, goals, strategies, financial projections, and operational details.

d. Leadership and staff biographical information: This section includes detailed profiles of key executives, managers, and other important personnel, highlighting their qualifications, experiences, and expertise.

If we analyze each option, we can see that all of them are typically found within a business plan, except for option d: leadership and staff biographical information. While it is common to include this information in certain types of business plans, it is not an essential element that is always present. Therefore, the correct answer is d.