Consolidate AL2 - Consolidation Model

FI.Plan - PV2100(v4.1_2019.02.24)-TEG.2019.02.24 - Model Analysis

Componen
Ver. # Output Calculation Input Input Types Note
t
PL
v4.5
Allocation

-Allocation
Rule

Tổng số headcount của SP Calculation - refer to #

- OVN sẽ phân bổ cho các SP VN gồm: NVN,
%Allocation Osscar (OVN,OTL)
[Tổng số headcount của SP] / [Tổng số headcount EVN, UVN, TopKid, EcoKid, CPD
1 cho từng SP theo tỷ trọng nhân
của tất cả các SP VN/TL] - OTL sẽ phân bổ cho các SP TL gồm: ETL,
sự (quy tắc Q001) NTL
Tổng số headcount của tất cả các SP VN/TL Calculation - refer to #

- OVN sẽ phân bổ cho các SP VN gồm: NVN,

%Allocation của Osscar
EVN, UVN, TopKid, EcoKid, CPD
2 (OVN,OTL) cho từng SP theo tỷ [100%] / [Số lượng các SP trong nhóm VN/TL] Số lượng các SP trong nhóm VN/TL Calculation - refer to #
- OTL sẽ phân bổ cho các SP TL gồm: ETL,
trọng đều (quy tắc K007) NTL

-Allocation
Process

3 Giá trị P&L của OVN [Importrange toàn bộ sheet ] Sheet PL của OVN model

4 Giá trị P&L của OTL [Importrange toàn bộ sheet ] Sheet PL của OTL model

Giá trị PL.AL1 Importrange model SP

[Giá trị PL.AL1] + [Giá trị PL OVN/OTL phân bổ cho

5 Giá trị PL.AL2 của từng SP từng SP VN/TL tương ứng theo từng line item
]
Giá trị PL.AL1 OVN/OTL phân bổ cho từng Calculation - refer to
SP VN/TL tương ứng theo từng line item #5.1 & 5.2

Phụ thuộc vào các yếu tố sau:

- SP nhận phân bổ là SP nào (OVN sẽ phân bổ
Giá trị P&L.AL1 của OVN theo từng line item Calculation - refer to cho các SP VN gồm: NVN, EVN, UVN, TopKid,
PL #3 EcoKid, CPD)
Giá trị PL.AL1 OVN phân bổ - Line item của SP nhận phân bổ tương ứng
[Giá trị P&L của OVN theo từng line item PL] *
5.1 cho từng SP VN tương ứng chính xác với Line item nào của Osscar
[%Allocation tương ứng]
theo từng line item - Line item đó nhận quy tắc phân bổ nào (Q001
Calculation - refer to or K007)
%Allocation tương ứng
#1 *** Chi tiết tham khảo Appendix:
Allocation Code (line 20-37)

5.1. Salary and bonus for Overhead
1 Dep
Calculation - refer to
Salary and bonus for Overhead Dep of OVN
#3
[Salary and bonus for Overhead Dep của OVN] * [% Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Allocation theo Q001] EcoKid, CPD

Calculation - refer to
% Allocation theo Q001
#1

Calculation - refer to
Business trips expenses of OVN
#3
5.1. [Business trips expenses of OVN] * [%Allocation Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Business trips expenses
2 theo Q001] EcoKid, CPD

Calculation - refer to
%Allocation theo Q001
#1

Calculation - refer to
Other labour costs of OVN
#3
5.1. [Other labour costs of OVN] * [%Allocation theo Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Other labour costs
3 Q001] EcoKid, CPD

Calculation - refer to
%Allocation theo Q001
#1
 Other non-labour costs (fees, media, etc. of Calculation - refer to
OVN #3
5.1. Other non-labour costs (fees, [Other non-labour costs (fees, media, etc. of OVN] * Chỉ cho các SP: NVN, EVN, UVN, TopKid,
4 media, etc. [%Allocation theo K007] EcoKid, CPD

Calculation - refer to
%Allocation theo K007
#1

Calculation - refer to
Recruitment of OVN
#3
5.1. Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Recruitment [Recruitment of OVN] * [%Allocation theo Q001]
5 EcoKid, CPD

Calculation - refer to
%Allocation theo Q001
#1

Calculation - refer to
Office Rental Expense of OVN
#3
5.1. [Office Rental Expense of OVN] * [%Allocation theo Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Office Rental Expense
6 Q001] EcoKid, CPD

Calculation - refer to
%Allocation theo Q001
#1

Calculation - refer to
Public relationship expense of OVN
#3
5.1. [Public relationship expense of OVN] * [%Allocation Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Public relationship expense
7 theo K007] EcoKid, CPD

Calculation - refer to
%Allocation theo K007
#1

Calculation - refer to
External relations expense of OVN
#3
5.1. [External relations expense of OVN] * [%Allocation Chỉ cho các SP: NVN, EVN, UVN, TopKid,
External relations expense
8 theo K007] EcoKid, CPD

Calculation - refer to
%Allocation theo K007
#1

Calculation - refer to
Water, Electric, Internet... of OVN
#3
5.1. [Water, Electric, Internet... of OVN] * [%Allocation Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Water, Electric, Internet...
9 theo Q001] EcoKid, CPD

Calculation - refer to
%Allocation theo Q001
#1

Calculation - refer to
Phone expenses of OVN
#3
5.1. [Phone expenses of OVN] * [%Allocation theo Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Phone expenses
10 Q001] EcoKid, CPD

Calculation - refer to
%Allocation theo Q001
#1

Calculation - refer to
Server_allocated from osscar of OVN
#3
5.1. [Server_allocated from osscar of OVN] * Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Server_allocated from osscar
11 [%Allocation theo K007] EcoKid, CPD

Calculation - refer to
%Allocation theo K007
#1

Calculation - refer to
Value Added Tax of OVN
#3
5.1. [Value Added Tax of OVN] * [%Allocation theo Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Value Added Tax
12 K007] EcoKid, CPD

Calculation - refer to
%Allocation theo K007
#1
 Depreciation of new equipment and software Calculation - refer to
of OVN #3
5.1. Depreciation of new equipment [Depreciation of new equipment and software of Chỉ cho các SP: NVN, EVN, UVN, TopKid,
13 and software OVN] * [%Allocation theo K007] EcoKid, CPD

Calculation - refer to
%Allocation theo K007
#1

5.1. Depreciation of other
14 investment
Calculation - refer to
Depreciation of other investment of OVN
#3
[Depreciation of other investment of OVN] * Chỉ cho các SP: NVN, EVN, UVN, TopKid,
[%Allocation theo K007] EcoKid, CPD

Calculation - refer to
%Allocation theo K007
#1

Calculation - refer to
Interest from loan of OVN
#3
5.1. [Interest from loan of OVN] * [%Allocation theo Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Interest from loan
15 K007] EcoKid, CPD

Calculation - refer to
%Allocation theo K007
#1

Calculation - refer to
Corporate income tax of OVN
#3
5.1. [Corporate income tax of OVN] * [%Allocation theo Chỉ cho các SP: NVN, EVN, UVN, TopKid,
Corporate income tax
16 K007] EcoKid, CPD

Calculation - refer to
%Allocation theo K007
#1

Phụ thuộc vào các yếu tố sau:

Giá trị P&L.AL1 của OTL theo từng line item Calculation - refer to - SP nhận phân bổ là SP nào (OTL sẽ phân bổ
PL #4 cho các SP TL gồm: ETL, NTL)
Giá trị PL.AL1 OTL phân bổ cho - Line item của SP nhận phân bổ tương ứng
[Giá trị P&L.AL1 của OTL theo từng line item PL] * chính xác với Line item nào của Osscar
5.2 từng SP tương ứng theo từng
[%Allocation tương ứng] - Line item đó nhận quy tắc phân bổ nào (Q001
line item or K007)
Calculation - refer to
%Allocation tương ứng
#2
*** Chi tiết tham khảo Appendix:
Allocation Code (line 20-37)

5.2. Salary and bonus for Overhead
1 Dep
Calculation - refer to
Salary and bonus for Overhead Dep of OTL
#4
[Salary and bonus for Overhead Dep của OTL] * [%
Chỉ cho các SP TL gồm: ETL, NTL
Allocation theo Q001]
Calculation - refer to
% Allocation theo Q001
#2

Calculation - refer to
Business trips expenses of OTL
#4
5.2. [Business trips expenses of OTL] * [%Allocation
Business trips expenses Chỉ cho các SP TL gồm: ETL, NTL
2 theo Q001]
Calculation - refer to
%Allocation theo Q001
#2

Calculation - refer to
Other labour costs of OTL
#4
5.2. [Other labour costs of OTL] * [%Allocation theo
Other labour costs Chỉ cho các SP TL gồm: ETL, NTL
3 Q001]
Calculation - refer to
%Allocation theo Q001
#2

Other non-labour costs (fees, media, etc. of Calculation - refer to

5.2. Other non-labour costs (fees,
4 media, etc.
OTL #4
[Other non-labour costs (fees, media, etc. of OTL] *
Chỉ cho các SP TL gồm: ETL, NTL
[%Allocation theo K007]
Calculation - refer to
%Allocation theo K007
#2
 Calculation - refer to
Recruitment of OTL
#4
5.2.
Recruitment [Recruitment of OTL] * [%Allocation theo Q001] Chỉ cho các SP TL gồm: ETL, NTL
5

Calculation - refer to
%Allocation theo Q001
#2

Calculation - refer to
Office Rental Expense of OTL
#4
5.2. [Office Rental Expense of OTL] * [%Allocation theo
Office Rental Expense Chỉ cho các SP TL gồm: ETL, NTL
6 Q001]
Calculation - refer to
%Allocation theo Q001
#2

Calculation - refer to
Public relationship expense of OTL
#4
5.2. [Public relationship expense of OTL] * [%Allocation
Public relationship expense Chỉ cho các SP TL gồm: ETL, NTL
7 theo K007]
Calculation - refer to
%Allocation theo K007
#2

Calculation - refer to
External relations expense of OTL
#4
5.2. [External relations expense of OTL] * [%Allocation
External relations expense Chỉ cho các SP TL gồm: ETL, NTL
8 theo K007]
Calculation - refer to
%Allocation theo K007
#2

Calculation - refer to
Water, Electric, Internet... of OTL
#4
5.2. [Water, Electric, Internet... of OTL] * [%Allocation
Water, Electric, Internet... Chỉ cho các SP TL gồm: ETL, NTL
9 theo Q001]
Calculation - refer to
%Allocation theo Q001
#2

Calculation - refer to
Phone expenses of OTL
#4
5.2.
Phone expenses [Phone expenses of OTL] * [%Allocation theo Q001] Chỉ cho các SP TL gồm: ETL, NTL
10

Calculation - refer to
%Allocation theo Q001
#2

Calculation - refer to
Server_allocated from osscar of OTL
#4
5.2. [Server_allocated from osscar of OTL] *
Server_allocated from osscar Chỉ cho các SP TL gồm: ETL, NTL
11 [%Allocation theo K007]
Calculation - refer to
%Allocation theo K007
#2

Calculation - refer to
Value Added Tax of OTL
#4
5.2.
Value Added Tax [Value Added Tax of OTL] * [%Allocation theo K007] Chỉ cho các SP TL gồm: ETL, NTL
12

Calculation - refer to
%Allocation theo K007
#2

Depreciation of new equipment and software Calculation - refer to

5.2. Depreciation of new equipment
13 and software
of OTL #4
[Depreciation of new equipment and software of
Chỉ cho các SP TL gồm: ETL, NTL
OTL] * [%Allocation theo K007]
Calculation - refer to
%Allocation theo K007
#2

5.2. Depreciation of other
14 investment
5.2.
Interest from loan
15
5.2.
Corporate income tax
16
Appendix - Allocation Code
STT HD Code
1 HD.CHI.G.OV.DP.NS.SAL
2 HD.CHI.G.OV.DP.NS.CTP
3 HD.CHI.G.OV.DP.NS.OT
4 HD.CHI.G.OV.DP.PNS.OT
5 HD.CHI.G.OV.DP.PNS.TD
6 HD.CHI.G.OV.DP.PNS.WPL
7 HD.CHI.G.OV.DP.PNS.CON
8 HD.CHI.G.OV.DP.PNS.NG
9 HD.CHI.G.OV.DP.PNS.FAL
10 HD.CHI.G.OV.DP.PNS.DTTH
11 HD.CHI.G.OV.DP.PNS.SER
12 HD.CHI.CVT.OT.DP.VAT
13 HD.CHI.IV.OT.DP.CA
14 HD.CHI.IV.OT.DP.OT
15 HD.CHI.FI.OT.DP.BOR.INT
16 HD.CHI.CVT.OT.CPB
Calculation - refer to
Depreciation of other investment of OTL
#4
[Depreciation of other investment of OTL] *
Chỉ cho các SP TL gồm: ETL, NTL
[%Allocation theo K007]
Calculation - refer to
%Allocation theo K007
#2
Calculation - refer to
Interest from loan of OTL
#4
[Interest from loan of OTL] * [%Allocation theo
Chỉ cho các SP TL gồm: ETL, NTL
K007]
Calculation - refer to
%Allocation theo K007
#2
Calculation - refer to
Corporate income tax of OTL
#4
[Corporate income tax of OTL] * [%Allocation theo
Chỉ cho các SP TL gồm: ETL, NTL
K007]
Calculation - refer to
%Allocation theo K007
#2
Content Allocation code
Salary and bonus for Overhead Dep Q001
Business trips expenses Q001
Other labour costs Q001
Other non-labour costs (fees, media, etc. K007
Recruitment Q001
Office Rental Expense Q001
Public relationship expense K007
External relations expense K007
Water, Electric, Internet... Q001
Phone expenses Q001
Server_allocated from osscar K007
Value Added Tax K007
Depreciation of new equipment and software K007
Depreciation of other investment K007
Interest from loan K007
Corporate income tax K007