Which document contains information about the securities of the offeror?

The offer document is the correct answer because it specifically contains comprehensive details about the securities of the offeror. This document is designed to inform potential investors about the terms of an offer, including the type and amount of securities being issued, the offeror's business situation, and any other relevant information that could affect an investor's decision.

In the context of mergers and acquisitions, for example, the offer document would outline not only the offeror's business details but also the financial implications of the securities being offered, allowing investors to make informed choices.

While the defence document, shareholder report, and financial audit serve important roles in the regulatory framework, they do not focus primarily on the details pertaining to the securities of the offeror in the same way that the offer document does. The defence document typically addresses challenges to the offer or provides justifications for it, the shareholder report summarizes the company's performance from a broader perspective, and the financial audit evaluates the accuracy of financial statements. Thus, they do not serve the direct purpose of conveying information specifically about the securities tied to an offeror.