It also can include optional information about recent sales of unregistered securities, indemnification of directors and officers, and other expenses related to issuance and distribution of the securities.
Differences between Form S-1 and Form F-1
Another, similar form exists called Form F-1. This is not an identical form to the S-1, but is instead used by foreign business entities before new securities are issued. It contains all the same information as an S-1, plus additional information specific to the company's country.
The additional information must include how the securities are treated, such as taxation issues in a foreign jurisdiction and how legal matters will be handled.