material

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Material

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.

material

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 ?
Semi-finished materials producer Global EPP (formerly Nylacast Materials) has introduced the Vendor Managed Programme (VMP), a fully integrated engineering plastics supply chain solution providing distributors with a new way of conducting business.
Vanderhart also stated, "At CMS we saw the potential of engineered solutions used in graphite carrying over to production processes for other raw and semi-finished materials.
PHARMACEUTICAL PACKAGING OVERVIEW 52 General 52 Demand Patterns & Projections 53 Key Issues & Trends 58 Patient Prescription Adherence 59 Drug Counterfeiting Threat 59 Drug Dispensing Accuracy 60 Pharmaceutical Packaging Raw Materials 61 Plastic Resins 62 Paper & Paperboard 67 Aluminum Foil 69 Glass Materials 70 Other Raw Materials 72 Semi-Finished Packaging Materials 73 Plastic Films 74 Converted Paper & Paperboard 75 Converted Foil 76 Other Semi-Finished Materials 76 Historical Pharmaceutical Packaging Market Trends 77 US Trade in Pharmaceutical Packaging Products 78 World Pharmaceutical Packaging Markets 80 IV.