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 ?
Bis-acrylics: (2) Bis-acrylic composite provisional materials addressed many of the drawbacks of methacrylates.
There, some of society's marginalized figures (a few labor in nearby mines, although many are entirely destitute) scratch out an existence of minimal comfort, their small dwellings divided not by solid walls but by rugs, sheet metal, and other provisional materials.
and, also to a minor degree, with the new provisional materials in Renewing Worship 3: Holy Baptism and Related Rites (RW3, 2002), which is being reviewed and revised even as this is being written.

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