|One of the oldest misconceptions about Conditional Formatting is that an IF statement is required.|
Actually, the only requirement is that the formula return TRUE.
For either of your 2 conditions, all you really need is an AND function:
If you put those formulas in a cell, you will find that they will return either TRUE or FALSE, which is good enough for Conditional Formatting.
You can either use those formulas as 2 separates Rules in CF, setting the fill color to Yellow for both Rules, or you could combine them into a single formula that returns TRUE when the proper conditions are met:
BTW...are you aware that your conditions overlap?
A1 = 49.5
A2 = 4%
In this case, both ANDs are TRUE.
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