materiality (EN)

noun

noun “materiality”

1. the quality of being physical or material; the existence of something in the physical world
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   The architect emphasized the materiality of the building by showcasing its raw concrete surfaces.
2. the importance or relevance of something
   The attorney questioned the materiality of the witness's statement in influencing the jury's verdict.
3. (in accounting) a principle stating that all data that are likely to influence the decision-making of investors must be recorded in financial statements
   When producing financial statements, it is important to keep materiality in mind.