B is corrent. SFAC 8 defines predictive value as the quality of information that is useful in correctly forecasting the outcome of past or present events. This quality contributes to the relevance of information, but not its faithful representation.
A is incorrect because predictive value is an ingredient of relevance and is not an ingredient of faithful representation.
C is incorrect because predictive value is not an ingredient of faithful representation.
D is incorrect because predictive value is an ingredient of relevance.
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