在英文的SPA中，经常这样表达“最低豁免水平”：

De minimis threshold for exemption

例如：

符合豁兔披露、申报及股东批准规定的最低 水平：

每项百分比率（盈利测试除外）均： 1、 低于 0，1%；或 2． 低于 1%，而有关交易之所以属关连交 易，纯粹因为涉及下述的关连人士：该人士 之所以成为关连人士，仅因其与发行人旗下 一家或多家附属公司有关系：或 3、低于 5%，而代价也低于 3 0 0 万港元。

De minimis threshold for exemption from reporting, announcement and independent shareholders’ approval requirement：

A connected transaction on normal commercial terms where each of the percentage ratios (except the profits ratio) is: 1. less than O.1%：：or 2. less than 1%, 'for transactions with person s, connected only at the subsidiary level; or 3. less than 5% and the consideration is, less than HK$3 million,

符合豁免股东批准规定的最低豁免水平：

每项百比率（盈利测试除外）均 ：1． 低于 5%：或 2. 低于 25%，而代价也低于 100 万港元

De minimis threshold for exemption from independent shareholder’ approval requirement

A connected transactian on normal commercial terms where each of the percentage ratios (except the e profits ratio) is: 1. less than 5%; or 2. less than 25% and the consideration is less than H K$1O million.