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[]
[null,null,null,null,null,null,null,null,"W.P. No.","H14"]
[null,null,null,null,null,null,null,null,"Compiled by",{"$f":"name","v":"LDN"}]
[null,null,null,null,null,null,null,null,"Date",{"$f":"date","v":"12/10/2015"}]
["Subject:","Provision for severance allowance",null,null,null,null,null,null,"Reviewed by"]
[null,null,null,null,null,null,null,null,"Currency:","VND"]
[]
[null,null,null,null,null,null,null,null,null,"2015-12-31"]
[null,null,null,null,null,null,null,null,"Working period "]
["No","Full name","Nationality\nF=Foreigner, VN = Viet Nam","Started date","Total Salary during nearest 6 months","Average salary during nearest 6 months ",null,null,"years","months","days","Times for provision","Estimate"]
["[a]","[b]","[c]","[d]","[e]","[f]",null,"[f]","[g]","[h]","[k]","[l]","[m]= [l]*[f]"]
[1,"ABC 1","F","2015-07-20",505717782,{"$f":"E13/6","v":84286297},null,null,{"$f":"DATEDIF(D13,$J$9,\"y\")","v":0},{"$f":"DATEDIF(D13,$J$9,\"ym\")","v":5},{"$f":"DATEDIF(D13,$J$9,\"md\")","v":11},{"$f":"IF(AND(C13=\"VN\",I13>0),0.25,IF(I13=0,0,IF(OR(J13<6,J13=6),0.25,0.5)+I13*0.5))","v":0},{"$f":"L13*F13","v":0}]
[{"$f":"A13+1","v":2},"ABC 2","F","2013-08-01",775661000,{"$f":"E14/6","v":129276833.33333333},null,null,{"$f":"DATEDIF(D14,$J$9,\"y\")","v":2},{"$f":"DATEDIF(D14,$J$9,\"ym\")","v":4},{"$f":"DATEDIF(D14,$J$9,\"md\")","v":30},{"$f":"IF(AND(C14=\"VN\",I14>0),0.25,IF(I14=0,0,IF(OR(J14<6,J14=6),0.25,0.5)+I14*0.5))","v":1.25},{"$f":"L14*F14","v":161596041.66666666}]
[{"$f":"A14+1","v":3},"ABC 3","F","2015-01-07",254782032,42463672,null,null,0,11,24,{"$f":"IF(AND(C15=\"VN\",I15>0),0.25,IF(I15=0,0,IF(OR(J15<6,J15=6),0.25,0.5)+I15*0.5))","v":0},{"$f":"L15*F15","v":0}]
[4,"ABC 4","F","2014-02-01",879584400,146597400,null,null,1,10,30,{"$f":"IF(AND(C16=\"VN\",I16>0),0.25,IF(I16=0,0,IF(OR(J16<6,J16=6),0.25,0.5)+I16*0.5))","v":1},146597400]
[5,"ABC 5","F","2013-08-01",207266040,34544340,null,null,2,4,30,1.25,43180425]
[6,"ABC 6","F","2014-08-01",239810400,39968400,null,null,1,4,30,0.75,29976300]
[7,"ABC 7","F","2015-07-30",149135952,24855992,null,null,0,5,1,0,0]
[8,"ABC 8","F","2014-08-01",502087248,83681208,null,null,1,4,30,0.75,62760906]
[9,"ABC 9","F","2013-08-01",568872400,94812066.666666672,null,null,2,4,30,1.25,118515083.33333334]
[10,"ABC 10","F","2013-08-01",753922670,125653778.33333333,null,null,2,4,30,1.25,157067222.91666666]
[11,"ABC 11","F","2015-07-30",150834892,25139148.666666668,null,null,0,5,1,0,0]
[12,"ABC 12","F","2014-08-01",417146800,69524466.666666672,null,null,1,{"$f":"DATEDIF(D24,$J$9,\"ym\")","v":4},30,0.75,52143350]
[13,"ABC 13","F","2015-07-30",149348854,24891475.666666668,null,null,0,5,{"$f":"DATEDIF(D25,$J$9,\"md\")","v":1},0,0]
[14,"ABC 14","F","2014-08-01",257480640,42913440,null,null,1,4,30,0.75,32185080]
[15,"ABC 15","F","2014-08-01",433648284,72274714,null,null,1,4,30,0.75,54206035.5]
[16,"ABC 16","F","2014-08-07",571056190,95176031.666666672,null,null,1,4,24,0.75,71382023.75]
[17,"ABC 17","F","2014-08-01",167362416,27893736,null,null,1,4,30,0.75,20920302]
[18,"ABC 18","F","2014-08-07",520087208,86681201.333333328,null,null,1,4,24,0.75,65010901]
[19,"ABC 19","F","2014-08-01",360472896,60078816,null,null,1,4,30,0.75,45059112]
[20,"ABC 20","F","2015-07-30",197587800,32931300,null,null,0,5,1,0,0]
[21,"ABC 21","F","2015-07-30",189089400,31514900,null,null,0,5,1,0,0]
[22,"ABC 22","F","2015-07-30",163080800,27180133.333333332,null,null,0,5,1,0,0]
[23,"ABC 23","VN","2014-08-01",305281600,50880266.666666664,null,null,1,4,30,0.25,12720066.666666666]
[24,"ABC 24","F","2014-08-11",439312800,73218800,null,null,1,4,20,0.75,54914100]
[25,"ABC 25","F","2014-08-01",705758000,117626333.33333333,null,null,1,4,30,0.75,88219750]
[26,"ABC 26","F","2014-08-01",339108000,56518000,null,null,1,4,30,0.75,42388500]
[27,"ABC 27","F","2015-01-12",446166000,74361000,null,null,0,11,19,0,0]
[28,"ABC 28","F","2014-08-01",275578000,45929666.666666664,null,null,1,4,30,0.75,34447250]
[29,"ABC 29","F","2015-07-30",171664000,28610666.666666668,null,null,0,5,1,0,0]
[30,"ABC 30","F","2015-07-30",127476000,21246000,null,null,0,5,1,0,0]
[31,"ABC 31","F","2014-07-01",343120860,57186810,null,null,1,5,30,0.75,42890107.5]
[32,"ABC 32","F","2015-07-30",170000000,28333333.333333332,null,null,0,5,1,0,0]
[33,"ABC 33","F","2015-07-30",72528040,12088006.666666666,null,null,0,5,1,0,0]
[34,"ABC 34","F","2015-07-30",214580000,35763333.333333336,null,null,0,5,1,0,0]
[35,"ABC 35","F","2015-07-30",152923956,25487326,null,null,0,5,1,0,0]
[36,"ABC 36","F","2015-07-30",120164800,20027466.666666668,null,null,0,5,1,0,0]
[37,"ABC 37","F","2015-07-30",145914400,24319066.666666668,null,null,0,5,1,0,0]
[38,"ABC 38","F","2014-02-10",487614480,81269080,null,null,1,10,21,1,81269080]
[39,"ABC 39","F","2014-11-24",460948800,76824800,null,null,1,1,7,0.75,57618600]
[40,"ABC 40","F","2015-08-30",48439155,8073192.5,null,null,0,4,1,0,0]
[41,"ABC 41","F","2015-01-01",453831200,75638533.333333328,null,null,0,11,30,0,0]
[42,"ABC 43","F","2014-06-12",3522783,587130.5,null,null,1,6,19,0.75,440347.875]
[43,"ABC 45","F","2015-08-01",343335360,57222560,null,null,0,4,30,0,0]
[44,"ABC 46","VN","2014-01-08",192013200,32002200,null,null,1,11,23,0.25,8000550]
[45,"ABC 47","VN","2012-01-08",197274480,32879080,null,null,3,11,23,0.25,8219770]
[46,"ABC 48","VN","2012-08-23",65709000,10951500,null,null,3,4,8,0.25,2737875]
[47,"ABC 49","VN","2012-07-23",69573600,11595600,null,null,3,5,8,0.25,2898900]
[48,"ABC 50","VN","2014-10-28",100487000,16747833.333333334,null,null,1,2,3,0.25,4186958.3333333335]
[49,"ABC 51","VN","2012-03-10",64633500,10772250,null,null,3,9,21,0.25,2693062.5]
[50,"ABC 52","VN","2013-01-08",175015096.38095239,29169182.730158731,null,null,2,11,23,0.25,7292295.6825396828]
[51,"ABC 53","VN","2013-09-25",64719000,10786500,null,null,2,3,6,0.25,2696625]
[52,"ABC 54","VN","2014-08-01",61200000,10200000,null,null,1,4,30,0.25,2550000]
[53,"ABC 55","VN","2015-08-01",47600000,7933333.333333333,null,null,0,4,30,0,0]
[54,"ABC 56","VN","2014-08-01",66435660,11072610,null,null,1,4,30,0.25,2768152.5]
[55,"ABC 57","VN","2014-01-30T12:00:00",51408000,8568000,null,null,1,11,1,0.25,2142000]
[56,"ABC 58","VN","2014-08-01",45900000,7650000,null,null,1,4,30,0.25,1912500]
[57,"ABC 59","VN","2014-08-19",45900000,7650000,null,null,1,4,12,0.25,1912500]
[58,"ABC 60","VN","2014-08-21",61200000,10200000,null,null,1,4,10,0.25,2550000]
[59,"ABC 61","VN","2014-10-01",55080000,9180000,null,null,1,2,30,0.25,2295000]
[60,"ABC 62","VN","2015-08-10",22000000,3666666.6666666665,null,null,0,4,21,0,0]
[61,"ABC 63","VN","2015-08-13",22000000,3666666.6666666665,null,null,0,4,18,0,0]
[62,"ABC 64","VN","2015-09-17",11000000,1833333.3333333333,null,null,0,3,14,0,0]
[63,"ABC 65","VN","2015-09-15",9000000,1500000,null,null,0,3,16,0,0]
[64,"ABC 66","VN","2015-06-22",36000000,{"$f":"E76/6","v":6000000},null,null,{"$f":"DATEDIF(D76,$J$9,\"y\")","v":0},6,9,0,0]
[65,"ABC 67","F","2015-07-20",361245564,60207594,null,null,0,5,11,0,0]
[66,"ABC 68","F","2014-08-25",254952000,42492000,null,null,1,{"$f":"DATEDIF(D78,$J$9,\"ym\")","v":4},{"$f":"DATEDIF(D78,$J$9,\"md\")","v":6},0.75,31869000]
[{"$f":"A78+1","v":67},"ABC 69","VN","2012-12-05",434070000,72345000,null,null,3,0,26,0.25,18086250]
[68,"ABC 70","VN","2011-06-01",96544800,16090800,null,null,4,6,30,0.25,4022700]
[69,"ABC 71","VN","2015-06-15",44000000,7333333.333333333,null,null,0,6,16,0,0]
[70,"ABC 72","VN","2012-07-02",51000000,8500000,null,null,3,5,29,0.25,2125000]
[71,"ABC 73","VN","2009-04-20",158364000,26394000,null,null,6,8,11,0.25,6598500]
[72,"ABC 74","VN","2015-04-07",72000000,12000000,null,null,0,8,24,0,0]
[73,"ABC 75","VN","2012-03-15",259560000,43260000,null,null,3,9,16,0.25,10815000]
[74,"ABC 76","VN","2013-01-11",74348400,12391400,null,null,2,11,20,0.25,3097850]
[75,"ABC 77","VN","2013-11-01",37875600,6312600,null,null,2,1,30,0.25,1578150]
[76,"ABC 78","VN","2014-01-30T12:00:00",39243200,6540533.333333333,null,null,1,11,1,0.25,1635133.3333333333]
[77,"ABC 79","VN","2011-11-21",118119000,19686500,null,null,4,1,10,0.25,4921625]
[78,"ABC 80","VN","2015-04-20",45000000,7500000,null,null,0,8,11,0,0]
[79,"ABC 81","VN","2014-01-10",68565000,11427500,null,null,1,11,21,0.25,2856875]
[80,"ABC 82","VN","2015-05-11",50000000,8333333.333333333,null,null,0,7,20,0,0]
[81,"ABC 83","VN","2014-07-14",63000000,10500000,null,null,1,5,17,0.25,2625000]
[82,"ABC 84","VN","2012-09-26",27770860,4628476.666666667,null,null,3,3,5,0.25,1157119.1666666667]
[83,"ABC 85","VN","2012-10-03",35046000,5841000,null,null,3,2,28,0.25,1460250]
[84,"ABC 86","VN","2013-08-08",26475120,4412520,null,null,2,4,23,0.25,1103130]
[85,"ABC 87","VN","2014-10-28",25200000,4200000,null,null,1,2,3,0.25,1050000]
[86,"ABC 88","VN","2014-08-06",25200000,4200000,null,null,1,4,25,0.25,1050000]
[87,"ABC 89","VN","2014-08-09",25200000,4200000,null,null,1,4,22,0.25,1050000]
[88,"ABC 90","VN","2015-09-10",8400000,1400000,null,null,0,3,21,0,0]
[89,"ABC 91","VN","2012-11-13",27516000,4586000,null,null,3,1,18,0.25,1146500]
[90,"ABC 92","VN","2012-10-25",56700000,9450000,null,null,3,2,6,0.25,2362500]
[91,"ABC 93","VN","2010-05-31",36720000,6120000,null,null,5,7,0,0.25,1530000]
[92,"ABC 94","VN","2009-06-29",40644300,6774050,null,null,6,6,2,0.25,1693512.5]
[93,"ABC 95","VN","2014-08-11",30000000,5000000,null,null,1,4,20,0.25,1250000]
[]
["Tổng",null,null,null,{"$f":"SUM(E13:E106)","v":18298212718.380951},{"$f":"SUM(F13:F106)","v":3049702119.7301593},{"$f":"SUM(G13:G106)","v":0},{"$f":"SUM(H13:H106)","v":0},null,null,null,null,{"$f":"SUM(M13:M106)","v":1635448269.2242062}]
[]
[null,null,null,"BS",null,"PL"]
[null,null,null,"Debit","Credit","Debit","Credit",null,"Credit"]
[null,"General and administration expenses",null,null,null,{"$f":"E112","v":1635448269.2242062}]
[null,"Provision allowance",null,null,{"$f":"M107","v":1635448269.2242062}]
[null,null,null,null,null,null,{"$f":"SUM(G111:G112)","v":0},0]
[]
[null,"Provision for  severance allowance  appears reasonable (after being adjustment)"]