Qualitative Characteristics. Referring to the qualitative characteristics of accounting information, indicate the fundamental characteristic (Relevance or Faithful Representation) and its related attribute (confirmatory valu e, completeness, materiality. neutrality, or predictive value) for each of the following uses of accounting information Uses of Accounting Information:Fundamental Characteristic Attribute Potential creditors review Sparky Company\'s long-term liabilities footnote to determine Sparky\'s ability to assume additional debt. Solution For any creditor, the ability of the borrower to repay the amount borrowed is a relevant issue.Uses of Accounting InformationFundamental charachteristic attributePotential creditors review SparkyReleveancecompany\'s long-term liabilitiesfootnote to determine Sparky\'sability to assume additional debt.