Threshold: Difference between revisions
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*[[Derivative instrument]] | *[[Derivative instrument]] | ||
*[[EMIR]] | *[[EMIR]] | ||
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*[[Materiality]] | *[[Materiality]] | ||
*[[Progressive]] | *[[Progressive]] | ||
Revision as of 17:58, 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.
