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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 ?
This comprehensive analysis covers all the key factors participants in the global material testing equipment market should be aware of.
An important objective is to maintain a level of high quality material testing services through appropriate documentation and workflow methodology in the most costeffective manner possible.
LTI also utilizes material testing and nondestructive testing services for Welder and Procedure Qualification and to address material failures for root cause failure analysis.
The new Suntest CPS+ offers error-free operation with a larger four-line display panel providing easier viewing for the operator, eight user interface languages (English, German, French, Spanish, Italian, Chinese, Polish and Russian) allowing users to control the unit in their native language, and two pre-programmed test methods convenient for those new to the use of xenon equipment for material testing.
Atlas Material Testing Technology, Fundamentals of Weathering I, Chicago, IL, www.
Total quantity or scope: Colors and materials as well as materials and tools for painting, wallpapering and materials testing necessary to obtain the following Part I Painting and wallpapering and purchase materials and tools required for material testing 2,625 pcs / year 92 sets / year 51 kg / year 101 rolls / year II.
A material testing equipment is used for analyzing physical properties such as fatigue, hardness, bending, stress, and impact analysis of materials.
Atlas Material Testing Teellnology, Fundamentals of Weathering Level II, Switzerland, www.
This biomaterial analysis course combines instruction in both the analysis and the material testing and illustrates the ways in which material testing has a critical effect upon the accuracy of the analysis.
The City of Belmont is accepting proposals from qualified firms for on-call Material Testing Services for various City construction projects.
com has added a new market research report: Global Material Testing Equipment Market 2014-2018 https://www.
The three units, employing together 24 experts, will be operating under the name DEKRA Material Testing & Inspection (MTI) in the new DEKRA buildings in Arnhem.