Materiality Position This dimension is used to categorise reported information by monetary value. Five The information reported is in relation to the number five item based on monetary value. Four The information reported is in relation to the number four item based on monetary value. One The information reported is in relation to the number one item based on monetary value. Three The information reported is in relation to the number three item based on monetary value. Two The information reported is in relation to the number two item based on monetary value.