Source: Warhammer Armies Project: Unofficial 9th Edition

Heavy Casualties
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A unit must take a Panic test immediately if it loses 25% or more of the Unit Strength with which it started the phase.

This test will most commonly be taken as a result of shooting attacks or damage caused by enemy spells, but can also be triggered by other factors that cause casualties, such as miscasts, misfires, Dangerous Terrain tests or other special rules. Rather than having a series of very specific triggers for a Panic test, we use this as a 'catch-all' to cover units that suffer high casualties for any reason.

A Heavy Casualties Panic test must also be taken (immediately!) by a charging unit if its enemies Stand and Shoot and inflict 25% or more casualties in Unit Strength. Where this happens, it can sometimes result in the charging unit panicking while it is still technically out of range of the enemy unit's missile weapons, which can look a little odd. Under these circumstances, we assume the charging unit to have been shot at as soon as it entered range, panicked and then fled out of range again – rather than make all of these individual moves, we let the abstraction save us time and complication.

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