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 ?
These passages from Sidney and Shakespeare clearly indicate that facial hair did not unequivocally materialize differences between boys and men.
If such an outcome were to materialize, it would represent a dramatic improvement in the fiscal position of the nation.
We don't hire a lot of people but we'd like the opportunity to hire a shining star and that chance didn't materialize."
"Our alliance with Congress will be materialize in the days to come," Mulayam Singh said.
"Sometimes an initial offer that doesn't materialize is a blessing in disguise," said Mr.
Unfortunately, the upward trend Francis forecasted for his telecommunications plays didn't materialize. His choices, American Tower Corp.
The researchers expected doxorubicin produced from L-377,202 to materialize mostly near tumor cells, where PSA is most abundant.
But much hard work remains to be done to ensure that the projected surpluses actually materialize and that we remain on track to address our longer-run fiscal and demographic challenges.
And while it's true that Ross Perot's "giant sucking sound" did not materialize, at least 150,000 American workers have been certified as having suffered NAFTA-related job losses.
They materialize out of the darkness, drift across the stage, evaporate.
* Permitting hedge accounting for price risk exposures of future positions that in all likelihood will materialize.
"Efforts to materialize national unity and reconciliation constituted our strategic solution and we will spare no effort to implement the contents of the reconciliation agreement to pave the ground for defending the principles and rights of the Palestinians, securing freedom for the Palestinian nation and materializing the refugees' right of return to their homeland," it stated.