Threshold: Difference between revisions
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*[[Materiality]] | *[[Materiality]] | ||
*[[Progressive]] | *[[Progressive]] | ||
* [[Taxation]] | |||
*[[Threshold balancing]] | *[[Threshold balancing]] | ||
* [[Tipping point]] | * [[Tipping point]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Financial_products_and_markets]] | |||
[[Category:The_business_context]] | |||
Revision as of 17:52, 1 February 2025
1.
A level, rate or amount at which something comes into effect.
For example, if a non-financial counterparty exceeds a threshold of EUR 1 billion in credit derivative contracts, this will trigger mandatory clearing in all asset classes under EMIR.
2. Taxation.
In taxation, a money level where a tax comes into effect, or at which a rate of tax changes.
Tax rates are often higher, on higher levels of income.
