material change

nounid 3231·updated May 9, 2026

verified

GlossaryL1 — what DictionaryL2 — how used ThesaurusL3 — relations Universaleverything

A change in the affairs of a company that is expected to have a significant effect on the market value of its securities - such as a change in the nature of the business, a change in the Board of Directors or the principal officers, a change in the share ownership of the company that could affect control, or the acquisition or disposition of any securities in another company. A material change must be reported to the applicable self-regulatory organization.

MWE

Attested in

dated observations, per pack version

No recorded attestations. They are written when an MWE tagging stage is completed, stamped with the pack version and the document’s digest.

Classifications

per-axis with provenance

Entity Type

Event72%llm-generatedllm:claude-haiku-4-5

Sensitivity

Regulated80%llm-generatedllm:claude-haiku-4-5

Information Class

—60%llm-generatedllm:claude-haiku-4-5

Variants

3 surface forms

plural: material changes
possessive: material change's
pluralpossessive: material changes'

Framework definitions

2 senses across 2 frameworks

FFIEC IT Examination Handbook - Audit, April 20121 senseview framework →

§1: A change in the affairs of a company that is expected to have a significant effect on the market value of its securities - such as a change in the nature of the business, a change in the Board of Directors or the principal officers, a change in the share ownership of the company that could affect control, or the acquisition or disposition of any securities in another company. A material change must be reported to the applicable self-regulatory organization.

Legacy lexicon import1 senseview framework →

§1 · legacy_primary: A change in the affairs of a company that is expected to have a significant effect on the market value of its securities - such as a change in the nature of the business, a change in the Board of Directors or the principal officers, a change in the share ownership of the company that could affect control, or the acquisition or disposition of any securities in another company. A material change must be reported to the applicable self-regulatory organization.
DR-088 backfill from the noun definition column

Outgoing relationships

term as subject — 0 triples

No outgoing triples

This term is not the subject of any RDF-style relationship yet.

Incoming relationships

term as object — 0 triples

No incoming triples

No other term currently asserts a relationship to this one.