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Factors 1 and 2 (dealing with revenues and sales prices) rank higher than Factors 3 and 4. Someone saw this somewhere?

Just did a mock question 20 PM session 2016. It states that something like below. Is this something we need to memorize? Thanks!
 
. Even though Tagus incurs most costs and its 
financing (long-term debt) in EUR, under IFRS, Factors 1 and 2 (dealing with revenues and sales 
prices) rank higher than Factors 3 and 4 (dealing with operating and financing costs) when 
determining functional currency
 

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yes , in CFAI mock, wtf

Makes sense.