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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 ?
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.
Shri Goyal further stated that since the exercise of coal rationalisation is expected to optimize overall materialisation of coal at thermal power plants, one of the benefits would be increased power generation leading to reduction in power shortages.
From the perspective of the study of materialisation, it could be said that society manifests its ideology during crisis situations by creating or 'finding' material objects that represent the ideology and identity of the large group (DeMarrais et al.
BRC director-general Hawkins said: 'Even the materialisation of the last-minute rush and strong trading for many retailers in the sales could not turn December into a positive month.
Speaking to reporters, Kharge, who refused to divulge the details of the finalised contract, said: "All the parties concerned including the Airports Authority of India and the State have reached an understanding, and the airport's materialisation appears to be imminent.
The state-owned Botas and Greece's state-owned DEPA have signed a protocol aimed at moving jointly towards the materialisation of energy projects in the wider region of south-eastern Europe.
Helen was known as a materialisation medium and was said to produce ectoplasm from her mouth, a thick clear fluid that would take the shape of the person she was contacting.