The GDPR requires that the data controller notify the supervisory authority of a personal data breach unless:

The General Data Protection Regulation (GDPR) specifies that a data controller is obligated to notify the supervisory authority of a personal data breach when there is a risk to the rights and freedoms of natural persons. The correct answer reflects that if the breach is deemed unlikely to result in such a risk, notification to the supervisory authority is not required.

This requirement emphasizes the concept of risk in data protection. Personal data breaches can vary significantly in their impact, and the GDPR acknowledges that not all breaches warrant a supervisory authority's notification. A breach that does not create a risk to individuals—such as instances where personal data is encrypted and not easily accessible, or where the breach involves information that cannot lead to harm—does not necessitate the same level of urgency in reporting.

The other options do not align with the GDPR's stipulations. For instance, financial account information privacy is important, but its absence does not determine the necessity of breach notification. Similarly, the number of affected records alone isn't a threshold for notification; rather, it's the nature of the risk posed by the breach that is crucial. Finally, while mitigating efforts are essential for risk management, they do not alone determine whether notification is needed—a core consideration remains whether the breach poses a risk to individuals' rights