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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 ?
102) undercuts the very process of materialization that he is at pains to expound elsewhere.
Who is better positioned to assess the relative values of various aspects of the materialization of digital objects than those curators and collectors most attuned to the artifactual value of information objects, especially to the experiential and affective nature of an encounter with a primary source?
12, 2010 (TAP) - The chamber of Deputies met here on Thursday under chairmanship of Speaker Foued Mebazaa and passed a bill providing for the amendment to some provisions of the nationality law, in materialization of the president's instructions to cancel all forms of legal discrimination against women so as to bring national laws into line with international conventions in this field and especially with UN conventions.
However, non-cable businesses still lack momentum due to delays in Europe's meter substitution programs, slow materialization in transformer sales, weak turnkey backlog and delays in contributions from the wind segment, HC said.
Guy, who was preoccupied with the materialization of his divorce with Madonna, while the scenes were shot, is facing a bigger challenge of getting A-list actors like Jude Law to shoot the scenes again.
The successful holding of the Tehran conference under the current conditions plays an important role in the materialization of the Palestinian people's rights," Pashazade said in a meeting with Iranian Parliament Speaker Ali Larijani on Sunday.
In the most optimistic solution, the target is to obtain 18 materialization functions for each member.
He added "Adopting the stick and carrot policy towards the legal rights and national will of the great nation of Iran is futile and will have no effect on materialization of the indispensable rights of the nation.
An envisioned 90-acre industrial park in the South Bronx took a step toward materialization last week when New York's wholesale flower industry committed to relocate to a planned 120,000-square-foot facility.
Risks and uncertainties include, but are not limited to: the closing of the acquisition is subject to various closing conditions, and if these conditions are not met or waived then the acquisition will not close; the difficulty in integrating two companies, which may delay or prevent the materialization of the benefits Rackable Systems expects from the acquisition; and the ability of Rackable Systems to integrate the Terrascale technology successfully into its products.
According to the Iranian engineer, nano-particles such as solid lipid nano-particles can facilitate materialization of the goal.
Tenders are invited for Cells fixed points of definition materialization of SIT90: In and Hg-2 pieces.