Which of the following is a fundamental qualitative characteristic of useful financial information according to the IASB's Conceptual Framework?

According to the Framework for the Preparation and Presentation of Financial Statements, the primary objective of financial statements is to:

Measuring inventory at the lower of cost and net realizable value (NRV) primarily ensures that assets are not overstated, which aligns with which qualitative characteristic under the IFRS Conceptual Framework?