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1. Describing information that is or may be relevant for a firm's operations. For example, if a VCR company is experiencing a dearth of demand because most of its potential customers are buying DVD players, this is material information that will likely need to be disclosed to shareholders. See also: Immaterial.

2. Raw substances that a company uses to make its product. For example, an oil refinery's material is crude oil, which it makes into refined oil.


Of sufficient importance or relevance as to have possible significant influence on an outcome. For example, the possibility that a firm might lose its right to operate a number of television stations because competitors have filed with the Federal Communications Commission for those licenses would be a material fact in preparing the firm's financial statements. Compare immaterial.
References in periodicals archive ?
Ready and semi-finished food products for the Kemi-Tornio region contracting services, facilities acquisition period 1.
In Phase 2, we intend to add rolling-mill facilities to convert semi-finished billets and blooms into finished products such as rebars, angles, channels and beams," added Saraogi.
Semi-finished products can be further processed to meet individual requirements, with Ensinger also offering a comprehensive choice of finishing techniques, including cutting, grinding and planing.
Thus, upgrading and optimization of continuous casting process, including installation of withdrawal of the semi-finished profiles of metals is an intense focus of research in the field for improve the quality of semi-finished products (Tufoi et al.
Semi-finished steel products, such as blooms, billets and slabs, are later rolled into finished products like beams, bars and sheets.
Euro-Med cumulation solves this problem: it permits the sourcing and subsequent processing of semi-finished products in various countries without the end-product losing its entitlement to preferential rates when it is imported into the EU.
The United States buys the most semi-finished tagua.
The government finally decided to lift export ban on semi-finished rattan, despite strong opposition from furniture producers.
Lines covered include pig iron, ferrous pellets, cast iron and steel scrap, iron or steel granules, flat-rolled iron or steel products, hot-rolled bars and rods, wire, plus semi-finished iron or steel products, such as square bases, and finished products, such as railway lines.
The idea is that from 2006 the TCP business will stop being an internal supplier and instead sell on its semi-finished steel to international markets.
It will use CNI's nanotubes to elevate the toughness and stiffness of plastic compounds and both finished and semi-finished parts of such resins as PVF, PVDF, PTFE, PEEK, and PPS.