珠江三角洲地区利用外资发展本区工业的有利条件是（　　）

A．靠近香港和东南亚

B．煤、铁资源十分丰富

C．该地是我国重要的粮棉生产区

D．地势开阔，地面平坦

For accounting information to be useful for an analyst, it should be reliable. Which of the following is least likely a characteristic of reliability（）

A. Predictive value.

B. Substance over form.

C. Representational faithfulness.