Material.

Material. The term material, when used to qualify a requirement for the furnishing of information as to any subject, limits the information required to those matters as to which an average prudent investor ought reasonably to be informed before buying or selling any security of the particular company.

Source

17 CFR § 270.8b-2

Scoping language

Unless the context otherwise requires, the terms in paragraphs through (m) of this section, when used in the rules contained in 270.8b1 through 270.8b32, in the rules under section 30(a) or (b) of the Act or in the forms for registration statements and reports pursuant to section 8 or 30(a) or (b) of the Act, shall have the respective meanings indicated in this section. The terms EDGAR, EDGAR Filer Manual, electronic filer, electronic filing, electronic format, electronic submission, paper format, and signature shall have the meanings assigned to such terms in part 232 of this chapter (Regulation STGeneral Rules for Electronic Filings).