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According to Standard II A. Material Non Public Information, the main factors to determine whether a piece of information is material are

A. price sensitivity and source
B. reliability and price sensitivity
C. reliability and specificity

arent source and reliabiity the same thing?

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A...but agree that reliability/source can be interpreted the same way.

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Its either A or B , Price sensitivity is a must no?

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DD87 Wrote:
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> Its either A or B , Price sensitivity is a must
> no?


You are picking A or B and saying price sensitivity is a must no...???

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yes I am saying that for information to be material, you should look at how much it affects price. So price sensitivity is important. I am also thinking that reliability is more important than source. So B.

What do you think?

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