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 classic literature ?
But," exclaimed Carthoris, "this is not real food--it was not here an instant since, and real food does not materialize out of thin air.
grossly to materialize the subtle spirit and suggestion of the work --
Impelled by a vocation, by a sentiment of art, they endeavor again and again to live by sentiments which society as incessantly materializes.
In case the meeting does materialize than matters related to Mumbai Attack probe and the progress made in its investigation would be discussed.
Beyond this modest realism, he argues for viewing nature as "software," that is, "materialized repeatable operative structures that are accessible as such to intelligent beings alone," as revealed by our ability to design and materialize such structures, from what is conventionally understood as software to something as simple as a fulcrum.