Can the conversion to ST.26 format result in the loss of subject-matter?

Annex VII to WIPO Standard ST.26 provides guidance on how to convert an ST.25 sequence listing into ST.26 format without adding or deleting subject-matter. It is strongly recommended that you ensure the accuracy of the conversion before proceeding to the filing step. If in doubt as to whether the conversion to ST.26 format has been successful or is complete, the content from the earlier priority or parent sequence listing may be repeated in the main body of the later application. You should therefore check the conversion very carefully and, if you have doubts about its quality, consider inserting specific points in the description of the application.