material
as defined in Commission Decision (EU, Euratom) 2015/444 of 13 March 2015 on the security…, Article 1, point (10) (Definitions)
any medium, data carrier or item of machinery or equipment, either manufactured or in the process of manufacture
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Also defined in
- Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements… 32013L0034, Article 2, point (16)
the status of information where its omission or misstatement could reasonably be expected to influence decisions that users make on the basis of the financial statements of the undertaking. The materiality of individual items shall be assessed in the context of other similar items.