The following selected items relate to the qualitative characteristics of useful information: 

1. Comparability 

2. Materiality

3. Neutrality

4. Timeliness

5. Faithful representation

6. Feedback value

7. Predictive value 

8. Consistency  

9. Understandability  

10. Verifiability  

11. Completeness 

Match these qualitative characteristics to the following statements, using numbers 1 to 11. 

a. ______ Financial information must be available to decision-makers before the information loses its ability to influence their decisions. 

b. ______ Financial information provides a basis to evaluate decisions made in the past. 

c. ______ Financial information cannot be selected, prepared, or presented to favour one set of interested users over another. 

d. ______ Financial information reports the economic substance of a transaction, not its legal form. 

e. ______ Financial information helps reduce uncertainty about the future. 

f. ______ Financial information must be provided in such a way that knowledgeable and independent people agree that it faithfully represents the economic reality of the transaction or event. 

g. ______ Financial information about one company can be evaluated in relation to financial information from another company. 

h. ______ Financial information is provided in a way that enables reasonably informed users to interpret and comprehend the meaning of the information provided in the financial statements. 

i. ______ Financial information in a company is prepared using the same principles and methods year after year. 

j. ______ Financial information that is insignificant and not likely to influence a decision does not need to be disclosed. 

k. ______ Financial information includes all information necessary to show the economic reality of the transaction.