1. Physical substance or tangible items of importance or relevance
The court determined that the evidence was material matter to the case.
O tribunal determinou que a prova era matéria material relevante para o caso.
2. Issues or topics that are significant and worthy of consideration
Financial reports contain material matter that affects investor decisions.
Os relatórios financeiros contêm matérias materiais que afetam as decisões dos investidores.
3. In legal and accounting contexts, information that is important enough to influence judgment or decision-making
Auditors must identify material matter in financial statements.
Os auditores devem identificar matérias materiais nas demonstrações financeiras.