Under GDPR Article 83, administrative fines for the most severe infringements (Article 83(5)) can reach up to EUR 20 million or 4% of an undertaking's total global annual turnover for the preceding fiscal year, whichever is higher; less severe infringements (Article 83(4)) are capped at EUR 10 million or 2% of global annual turnover.

GB/T 50378-2019 requires that, in addition to satisfying all control-item (控制项) requirements and scoring at least 30% of the maximum possible points in each of the five scored indicator categories, a building achieve a total score (总得分) of at least 60 points for 1-Star, at least 70 points for 2-Star, and at least 85 points for 3-Star certification.

Under ASC 842-20, a short-term lease is defined as a lease whose lease term, at commencement, is 12 months or less and that does not include a purchase option whose exercise is reasonably certain, and a lessee may elect (by asset class) not to recognize ROU assets and lease liabilities for such leases.

GB/T 50378-2019 computes the total green-building assessment score via Q = (Q0 + Q1 + Q2 + Q3 + Q4 + Q5 + QA) / 10, where Q0 is the control-item base score (400 points when all control-item requirements are satisfied), Q1-Q5 are the scored points across the five categories - safety & durability (安全耐久), health & comfort (健康舒适), life convenience (生活便利), resource conservation (资源节约), and environmental livability (环境宜居) - and QA is bonus points for enhancement & innovation (提高与创新加分项); the maximum po

Under NFIP Risk Rating 2.0, the annual premium rate-increase cap remains 18% for primary homes and 25% for commercial properties, second homes, and repetitive-loss properties.

FASB has not specified a low-value asset exclusion threshold under ASC 842 (unlike IFRS 16's low-value asset exemption), so any capitalization threshold used by a company is a self-determined materiality policy, not an FASB-mandated dollar figure.

Under IFRS 16, lease payments are discounted using the interest rate implicit in the lease if that rate can be readily determined; otherwise, the lessee uses its incremental borrowing rate (IBR), defined as the rate the lessee would have to pay to borrow over a similar term, with similar security, for an asset of similar value in a similar economic environment.

Under IFRS 16, the lessee's incremental borrowing rate is determined as of the lease commencement date, so it incorporates the impact of significant economic events and other changes in circumstances arising between lease inception and lease commencement.