FIN.Preface:9 - Consequences

The financial result becomes usable at the place where it can change a decision: the dated shortage, value threshold, price, financing condition, residual exposure or actual settlement. The language also permits a supported continuation or a bounded unresolved condition.

The cost is explicit attention to assumptions, dates and effects that a familiar summary can omit. Preserve that detail when it matters; a routine direct result should remain routine.