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 ?
He underlined that the materialisation of this co-operation will be made through the establishment by the IMF of a new programme in consultation with the Tunisian authorities, specifying that the nature, the content and the conditions of the new programme will be set later, without giving further details on this programme.
Hence, Moody's ongoing ratings review, which is expected to be concluded shortly, will consider to what degree the erosion of Dubai's intrinsic economic strength and the fundamental creditworthiness of each of the six rated Dubai Inc companies is offset by the materialisation of financial support from the federal government.
Jebali stressed, in a statement to the media, the two governments' will to hoist bilateral relations to the level of the two peoples' expectations, a will "that needs materialisation on the field," he added.
The talk, he said, provided the occasion to exchange views on means to implement the Tunisian-Qatari programmes and review Government's arrangements to make easier materialisation of the scheduled projects.
Ben Jaafar said that the coming period will be marked by the drafting of a new constitution, a document attached to the values of moderation, golden mean and openness on the universal principles of freedom and democracy, in materialisation of the objectives of the "Youth Revolution.
Will and means are necessary conditions for the materialisation of this objective," the Minister specified, adding that "to reach 10 million tourists more should be done in 2012, especially as 80% of Tunisia's potential has not been exploited yet.
TUNIS (TAP) - The Tunisian General Labour Union (UGTT) calls for respecting the conditions of a fair competition between candidates standing for the National Constituent Assembly (NCA)'s elections, in materialisation of the values of democracy, and insists on co-operation with the Higher Independent Authority for Elections (HIAE).
The international official, presently on a two-day visit in Tunisia, said, during the meeting he had with secretary of state in charge of environment Salem Hamdi, that the creation of such centres is part of materialisation of IUCN-Med's working programmes for the 2008-12 period.