{"text_format":"1","workbook":"xlsx","n_sheets":6,"sheets":["Pulldown","Subsidy","Sort","Points to Note","EasyCal Excel","View by sorting or filtering"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":2,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Pulldown","index":0,"n_rows":3,"n_cols":8,"rows_kept":3,"cut":false,"hidden":true,"merged":[]}
["within $500,000","請選擇","Monthly-rated","For monthly-rated\n(最後一個月工資／12個月的平均工資)","SP(>2years)","Please Select","MC -> VC","Yes"]
["beyond $500,000","MPF","Non monthly-rated","For non-monthly rated\n(18天的工資總和／12個月每日平均工資的18倍)","LSP(>5years)","SP","VC -> MC","No"]
[null,"ORS",null,null,null,"LSP"]

{"sheet":"Subsidy","index":1,"n_rows":26,"n_cols":7,"rows_kept":26,"cut":false,"hidden":true,"merged":[]}
["Subsidy year","僱主每年遣散費／長服金\n支出總額首500,000元的個案","封頂金額","僱主每年遣散費／長服金\n支出總額超過首500,000元的個案"]
[1,0.5,3000,0.5,null,"50% or the amount in excess of the cap of 3,000 (whichever is more)",0.5]
[2,0.5,3000,0.5,null,"50% or the amount in excess of the cap of 3,000 (whichever is more)",0.5]
[3,0.5,3000,0.5,null,"50% or the amount in excess of the cap of 3,000 (whichever is more)",0.5]
[4,0.45,25000,0.45,null,"45% or the amount in excess of the cap of 25,000 (whichever is more)",0.45]
[5,0.4,25000,0.4,null,"40% or the amount in excess of the cap of 25,000 (whichever is more)",0.4]
[6,0.35,25000,0.35,null,"35% or the amount in excess of the cap of 25,000 (whichever is more)",0.35]
[7,0.3,50000,0.3,null,"30% or the amount in excess of the cap of 50,000 (whichever is more)",0.3]
[8,0.25,50000,0.25,null,"25% or the amount in excess of the cap of  50,000 (whichever is more)",0.25]
[9,0.2,50000,0.2,null,"20% or the amount in excess of the cap of 50,000 (whichever is more)",0.2]
[10,0.2,0,0.15,null,0.2,0.15]
[11,0.2,0,0.1,null,0.2,0.1]
[12,0.15,0,0.5,null,0.15,0.5]
[13,0.15,0,0,null,0.15,0]
[14,0.1,0,0,null,0.1,0]
[15,0.1,0,0,null,0.1,0]
[16,0.1,0,0,null,0.1,0]
[17,0.1,0,0,null,0.1,0]
[18,0.1,0,0,null,0.1,0]
[19,0.1,0,0,null,0.1,0]
[20,0.05,0,0,null,0.05,0]
[21,0.05,0,0,null,0.05,0]
[22,0.05,0,0,null,0.05,0]
[23,0.05,0,0,null,0.05,0]
[24,0.05,0,0,null,0.05,0]
[25,0.05,0,0,null,0.05,0]

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{"sheet":"Points to Note","index":3,"n_rows":57,"n_cols":4,"rows_kept":57,"cut":false,"hidden":false,"merged":[[9,2,9,3],[2,0,3,3],[5,0,7,3],[10,0,11,3],[15,0,17,3],[42,0,42,3],[33,0,33,3],[41,0,41,3],[18,0,18,3],[22,0,24,3],[26,0,27,3],[29,0,31,3],[37,0,37,3],[20,0,20,3],[35,0,35,3],[39,0,39,3],[55,0,55,3],[53,0,53,3],[52,0,52,3],[51,0,51,3],[43,0,44,3],[45,0,46,3],[47,0,48,3],[49,0,50,3]]}
[null,null,null,"                      Updated date : 28 May, 2025 "]
[]
["    In tandem with the abolition of the offsetting arrangement under the Mandatory Provident Fund (MPF) System on 1 May 2025, the Labour Department launches the Subsidy Scheme for Abolition    \n    of MPF Offsetting Arrangement (SSA)."]
[]
[]
["    SSA shares out employers' expenses on severance payment (SP) / long service payment (LSP) in respect of their Employees' employment period on or after 1 May 2025 onwards (i.e. the post-\n    Transition portion of SP / LSP) by providing employers with subsidies for 25 years. The subsidy ratio will be progressively reduced on a year-on-year basis over the subsidy period with a view to \n    helping employers gradually adapt to the policy change."]
[]
[]
[]
["    The online calculating tool“EasyCal”(","https://www.offsettingsubsidy.gov.hk/tc/calculator.html",") aims at assisting employers to calculate the SP/LSP expenses (for up to five employees) after the"]
["    abolition of MPF offsetting, as well as estimating the amount of subsidy under SSA.  The \"EasyCal Excel” (this calculating tool) offers a convenient method for employers to calculate corresponding \n    entitlements and subsidy amount for numerous employees (up to 99 employees). For details of the calculations, please visit \"EasyCal\" online calculating tool."]
[]
[]
["     Notes："]
[]
["   For the sake of IT security, users shall only download the EasyCal Excel from TransitionEase Portal, and should not use any EasyCal Excel downloaded from other websites or received from other \n              channels. The Labour Department accepts no liability for any losses, damages, costs or expenses howsoever arising from the download or use of the EasyCal Excel."]
[]
[]
["   Users are recommended to check the version of the EasyCal Excel, or download the EasyCal Excel from TransitionEase Portal so as to ensure the EasyCal Excel to be used is the most updated version."]
[]
[" l  Please open this calculating tool with MS Excel 2019 or newer version. "]
[]
["   This calculating tool operates on the basis of the relevant provisions of the Employment and Retirement Schemes Legislation (Offsetting Arrangement) (Amendment) Ordinance 2022, data inputted \n              by users and certain assumptions of circumstances. The computation steps and results generated are for initial reference and demonstration purposes only. Users are required to take into account \n              the employment terms and conditions, as well as the actual employment situation of the employee concerned in order to calculate relevant statutory entitlements of the employee accurately."]
[]
[]
[]
["   This calculating tool assumes that the whole employment period of the employee(s) is/are covered by MPF system. If the whole or part of the employment period is/are not covered by MPF system \n              (e.g. the employment period after which the employee reaches age 65), the calculation results provided by this calculating tool may be different from the actual situation."]
[]
[]
[" l  The Labour Department accepts no liability for any losses, damages, costs or expenses howsoever arising from the use of or inability to use this calculating tool or use of or reliance upon any \n              information or material provided by this calculating tool. The information generated by this calculating tool should neither be used in any legal proceedings nor be regarded as evidence in pursuing \n              any claims.\n"]
[]
[]
[]
[" l  Rounding of figures: figures may not add up to the total due to rounding down (except the part of calculating the Government subsidy, truncation is used)."]
[]
[" l  This calculating tool will not check against the logic of inputted values.  Users must pay attention to inputting correct figures/values."]
[]
[" l  Please avoid copying and pasting values into the cells of this calculating tool direct as this may bypass the built-in validation rules."]
[]
[" l  Figures inputted in the \"EasyCal\" Excel worksheet will be automatically saved in the“View by sorting or filtering”worksheet for users to conduct sorting or filtering functions."]
[]
[" l  Remarks for calculation："]
["              - The relevant date of termination of employment of the employee must fall between 1 May 2025 and 30 April 2050 (both dates inclusive)."]
["              - According to the Employment Ordinance, an employee must be employed under a continuous contract for not less than 24 months before the relevant date in relation to the termination of employment\n                in order to be eligible for SP."]
[]
["              - According to the Employment Ordinance, an employee must be employed under a continuous contract for not less than 5 years before the relevant date in relation to the termination of employment in \n                order to be eligible for LSP."]
[]
["              - According to the Employment Ordinance, in calculation of SP / LSP for monthly rated employees, the wage rate immediately preceding the “transition date” / wage rate immediately preceding the               \n                termination of employment shall not exceed $22,500; for non-monthly rated employees, the amount shall not exceed 2/3 of $22,500 (i.e. $15,000)."]
[]
["              - According to the Employment Ordinance, the maximum payment of SP / LSP is $390,000. For the Employees' SP / LSP entitlement exceeds $390,000, the amount in excess will be deducted from the post-\n                transition portion."]
[]
["              - For employees participating Occupational Retirement Schemes (ORS), calculation of \"carved-out benefits\" and “remaining benefits” are as follows:"]
["              “Carved-out benefits”: Final average monthly relevant income (currently cap at $30,000) × Years of service with ORS benefits (only years of service on or after 1 December 2000 will count) × 5% × 12"]
["              “Remaining benefits”: Vested benefits of employer’s ORS contributions  – “carved-out benefits”"]
[]
["   The relevant provisions of the laws concerned remain the sole authority for calculation of the statutory entitlements."]
["̶"]

{"sheet":"EasyCal Excel","index":4,"n_rows":109,"n_cols":107,"rows_kept":109,"cut":false,"hidden":false,"merged":[[0,1,0,2],[3,100,4,100],[3,101,4,101],[3,102,4,102],[3,103,4,103],[3,89,4,89],[3,90,4,90],[3,92,4,92],[3,94,4,94],[3,95,4,95],[3,47,4,47],[3,46,4,46],[3,73,4,73],[3,85,4,85],[1,0,1,2],[2,0,2,2],[3,105,4,105],[3,106,4,106],[3,104,4,104],[3,52,3,72],[3,49,4,49],[3,79,3,81],[2,92,2,101],[3,76,3,78],[3,0,4,0],[3,1,4,1],[3,2,4,2],[3,5,4,5],[3,6,4,6],[3,11,4,11],[3,14,4,14],[3,15,4,15],[3,29,4,29],[3,45,4,45]]}
[]
["\"EasyCal\" Excel\n(Calculating SP/LSP after the abolition of MPF offsetting arrangement and Government Subsidy)"]
["Effective date of Abolition of MPF Offsetting Arrangement (\"transition date\") : 1/5/2025",null,null,null,"2025-05-01","Part I - Employees' Information",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Part II - Calculating the amount of employees' SP/LSP entitlement",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Part III - Calculating the amount of Government subsidy",null,null,null,null,null,null,null,null,null,"Part IV - Conclusion"]
["Serial number","Name of employees","Calculating \nSeverance Payment (SP) /\n Long Service Payment (LSP)",null,null,"(1) Commencement \n     date of employment","(2) Relevant date in \n      relation to the \n      termination of \n      employment",null,null,null,null,"(3) Monthly-rated employee / \n      Non monthly-rated employee",null,null,"(4) Wage rate immediately preceding the \n      \"transition date\"\n\nFor monthly-rated employee:\nPlease input the last full month's wages or the average monthly wages over the last 12 months immediately preceding the \"transition date\"\n\nFor non-monthly rated employee:\nPlease input 18 days' wages chosen out of the last 30 normal working days or 18 times the average daily wages over the last 12 months immediately preceding the \"transition date\"","(5) Wage rate immediately preceding the \n      termination of employment\n\nFor monthly-rated employee:\nPlease input the last full month's wages or the average monthly wages over the 12 months immediately preceding the termination of employment.\n\nFor non-monthly rated employee:\nPlease input the 18 days' wages chosen out of the last 30 normal working days or 18 times the average daily wages over the last 12 months immediately preceding the termination of employment.","遣散費／長期服務金轉制前部分的計算：",null,null,null,null,null,null,null,null,null,null,null,null,"(6) The amount of pre-\n      transition portion of \n      SP/LSP",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(7) The amount of post-\n      transition portion of \n      SP/LSP","(8) The employees' SP / LSP \n      entitlement","(9) The employees enrolled in Mandatory \n      Provident Fund (MPF) Scheme / \n      Occupational Retirement Schemes (ORS)?",null,"(10) Please choose one option below for the SP/LSP \n        offsetting sequence:\n\nMPF:\nFirst offset by accured benefits of employer's MPF mandatory contributions, then by accured benefits of employer's MPF voluntary contributions (and other voluntary benefits, if any) (MC->VC) or vice versa (VC->MC)\n\nORS:\nFirst offset by \"Carved-out benefits\" of employer's ORS contributions, then by \"Remaining benefits\" (and other voluntary benefits, if any) (MC->VC) or vice versa (VC->MC)",null,"Applicable to MPF","Applicable to ORS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(16) Have you provided below benefits for offsetting the employees' SP/LSP?\n\nMPF:\nThe accrued benefits of employer's\nMPF voluntary contributions/ \nGratuities based on employees' years of service/ Non-MPF exempted ORS benefits \n\nORS:\n\"Remaining benefits\"/ \nGratuities based on employees' years of service/ Non-MPF exempted ORS benefits",null,null,"Applicable to MPF ",null,null,"Applicable to ORS ",null,null,"遣散費／長服金的「對沖」安排",null,null,"(23) The amount of pre-\n        transition portion of \n        SP/LSP payable \n        after offsetting",null,null,null,"(24) The amount of post-\n        transition portion of \n        SP/LSP payable \n        after offsetting","(25) The total amount of \n        SP/LSP payable to \n        the employee after \n        offsetting",null,"(26) The accumulated amount of post-\n        transition portion of SP/LSP\n        payable to all employees in the \n        subsidy year",null,"(27) Year N after \n        the abolition of \n        MPF offsetting \n        arrangement","(28) Subsidy ratio for Employers in respect of post-transition portion \n        of SP/LSP",null,null,null,null,"(29) The amount of \n        Government \n        subsidy in respect \n        of post-transition \n        portion of SP/LSP ","(30) The amount of post-\n        transition portion of \n        SP/LSP payable \n        under the subsidy \n        scheme","(31) The employees' \n        SP/LSP entitlement","(32) The amount of \n        benefits used for \n        offsetting","(33) The amount of \n        SP/LSP payable \n        after offsetting","(34) The amount of \n        Government \n        subsidy","(35) The amount of \n        SP/LSP payable \n        after netting off the \n        amount of \n        Government \n        subsidy"]
[null,null,null,"Ensures C8 prompts for a valid selection and assigns numeric values (1, 2) for specific options, defaulting to 0 for invalid or unselected states.","取消「對沖」安排的生效日期（轉制日）",null,null,null,null,null,null,null,null,null,null,null,"I\n（轉制前的工資）\n（以$22,500為上限）","ratio","no. of year",null,null,"no. of working day",null,null,"no. of years",null,null,"N?/O?","（轉制日前的服務年資）",null,"ii\n（終止僱傭合約前的工資）\n（以$22,500為上限）","ratio",null,"no. of year",null,null,"no. of working day",null,null,"no. of years",null,null,"N?/O?","（轉制日後的服務年資）",null,null,null,null,null,null,null,"(11) The amount of accrued \n        benefits of employer's \n        MPF mandatory \n        contributions upon \n        termination of \n        employment used to \n        offset pre-transition \n        portion of SP/LSP","(12) Vested benefits of \n        employer's ORS \n        contributions for \n        offsetting","(13) The employees' \n        final average \n        monthly relevant \n        income\n","ii\n（最終每月平均有關入息）\n（以$30,000為上限）\n",null,null,"no. of year",null,null,"no. of working day",null,null,"no. of years",null,null,"N?/O?","（享有職業退休計劃利益的服務年數）",0.05,12,"(14) \"Carved-out \n         benefits\"\n\n(can only be used to offset the employees' pre-transition portion \nof SP/LSP)","(15)「利益餘額」：","(15) \"Remaining \n         benefits\"\n\n(can be used to offset pre- or post-transition portion of SP/LSP)",null,null,"K+AV+AX","(17) The accrued \n        benefits of \n        employer's MPF \n        voluntary \n        contributions used \n        for offsetting","(18) Gratuities based on \n        employees' years of \n        service used for \n        offsetting","(19) Non-MPF exempted\n        ORS benefits used \n        for offsetting","(20) \"Remaining \n         benefits\" used for \n         offsetting","(21) Gratuities based on \n        employees' years of \n        service used for \n        offsetting","(22) Non-MPF exempted \n        ORS benefits used \n        for offsetting",null,"僱主強積金\n強制性供款的累算權益","剔除款項：",null,"剩餘的僱主強積金自願性供款累算權益／酬金／非強積金豁免的職業退休計劃利益總額",null,"經「對沖」轉制前部分後\n剩餘的僱主強積金自願性供款累算權益／酬金／非強積金豁免的職業退休計劃利益總額",null,null,"適用/不適用\n取消強積金「對沖」安排資助計劃\n\n0/N/A = Not applicable\n1 =applicable",null,"每年遣散費／長服金支出總額",null,null,"可獲得的資助比率","可獲得的資助金額","「封頂」金額","超出「封頂」金額的餘額"]
[null,null,"Input required",null,null,"Input required","Input required",null,null,null,null,"Input required",null,null,"Input required","Input required",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Input required",null,"Input required",null,"Input required","Input required","Input required",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Input required",null,null,"Input required","Input required","Input required","Input required","Input required","Input required",null,null,null,null,null,null,null,null,null,null,"Input required"]
["Example 1","XX Chan","SP",{"$f":"_xlfn.IFS(\nOR(C7=\"\", C7=\"Pls select\"), 0,\nC7=Pulldown!$F$2, 1,\nC7=Pulldown!$F$3, 2,\nTRUE, 0)","v":1},{"$f":"$E$3","v":"2025-05-01"},"2020-01-01","2026-05-01",{"$f":"_xlfn.IFS(\n    AND(F7<>\"\", G7<>\"\", G7<F7), \"Invalid Date Order\",\n    AND(F7=\"\", G7=\"\"), \"Input Required\",\n    AND(F7=\"\", G7<>\"\"), IF(G7<E7, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F7=\"\", G7=\"\"), \"Input Required\",\n    G7<E7, \"Date Before Transition\",\n    AND(D7=1, DATEDIF(F7, G7+1, \"y\")>=2), \"1-valid\",\n    AND(D7=1, DATEDIF(F7, G7+1, \"y\")<2), \"1-invalid\",\n    AND(D7=2, DATEDIF(F7, G7+1, \"y\")>=5), \"2-valid\",\n    AND(D7=2, DATEDIF(F7, G7+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"1-valid"},{"$f":"_xlfn.IFS(\n    $H7=\"1-valid\", 1,\n    $H7=\"2-valid\", 2,\n    $H7=\"Input Required\", 3,\n    $H7=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":1},{"$f":"_xlfn.IFS(\nOR(F7=\"\",G7=\"\"),\"Input Required\",\n$F7>=$E7,\"轉制日後開始受僱\",\n$E7>$F7,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"轉制日前開始受僱"},{"$f":"_xlfn.IFS(\n    $J7=\"轉制日前開始受僱\", 1,\n    $J7=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":1},"Monthly-rated",{"$f":"_xlfn.IFS($L7=Pulldown!$C$1,22500,$L7=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L7=Pulldown!$C$1,2/3,$L7=Pulldown!$C$2,1)","v":0.66666666666666663},10000,18000,{"$f":"IF(OR(I7=1, I7=2), IF(K7=0, \"\", IF(K7=1, IF(OR(M7=\"N/A\", O7=\"N/A\"), \"N/A\", IF(OR(M7=\"\", O7=\"\"), \"\", MIN(M7, O7))), IF(K7=2, \"N/A\", \"\"))), \"\")","v":10000},{"$f":"$N7","v":0.66666666666666663},{"$f":"IF(OR(I7=1, I7=2), IF((F7<=E7),(DATEDIF(F7,E7,\"Y\")),\"N/A\"), \"\")","v":5},{"$f":"IF(OR(I7=1, I7=2), IF(F7>E7, F7, F7), \"\")","v":"2020-01-01"},{"$f":"IF(OR(I7=1, I7=2), IF(F7>E7, E7-1, E7-1), \"\")","v":"2025-04-30"},{"$f":"IF(OR(I7=1, I7=2), IF(F7>E7, \"N/A\", E7-DATE(YEAR(F7)+S7, MONTH(F7), DAY(F7))), \"\")","v":120},{"$f":"IF(OR(I7=1, I7=2), IF(F7>E7, DATE(YEAR(E7), MONTH(F7), DAY(F7)), DATE(YEAR(F7)+S7, MONTH(F7), DAY(F7))), \"\")","v":"2025-01-01"},{"$f":"IF(OR(I7=1, I7=2), IF(F7>E7, E7-1, E7-1), \"\")","v":"2025-04-30"},{"$f":"IF(OR(I7=1, I7=2), IF(F7>E7, \"N/A\", DATE(YEAR(W7)+1, MONTH(W7), DAY(W7))-W7), \"\")","v":365},{"$f":"IF(OR(I7=1, I7=2), IF(F7>E7, DATE(YEAR(E7), MONTH(F7), DAY(F7)), DATE(YEAR(F7)+S7, MONTH(F7), DAY(F7))), \"\")","v":"2025-01-01"},{"$f":"IF(OR(I7=1, I7=2), IF(F7>E7, DATE(YEAR(W7)+1, MONTH(W7), DAY(W7))-1, DATE(YEAR(W7)+1, MONTH(W7), DAY(W7))-1), \"\")","v":"2025-12-31"},{"$f":"IF(OR(S7=\"N/A\", V7=\"N/A\", Y7=\"N/A\"), \"N/A\", IF(OR(S7=\"\", V7=\"\", Y7=\"\", Y7=0), \"\", V7/Y7))","v":0.32876712328767121},{"$f":"IF(AB7=\"N/A\", \"N/A\", IF(AB7=\"\", \"\", S7 + AB7))","v":5.3287671232876708},{"$f":"IF(OR(Q7=\"N/A\", R7=\"N/A\", AC7=\"N/A\"), \"N/A\", IF(OR(Q7=\"\", R7=\"\", AC7=\"\"), 0, ROUND(MIN(390000, Q7*R7*AC7), 2)))","v":35525.11},{"$f":"IF(OR(I7=1, I7=2), IF(K7=0, \"\", IF(OR(K7=1, K7=2), IF(OR(M7=\"N/A\", P7=\"N/A\"), \"N/A\", IF(OR(M7=\"\", P7=\"\"), \"\", MIN(M7, P7))), \"\")), \"\")","v":18000},{"$f":"$N7","v":0.66666666666666663},{"$f":"IF(E7>F7,E7,F7)","v":"2025-05-01"},{"$f":"IF(OR(I7=1, I7=2), IF(F7<=E7, DATEDIF(E7, G7, \"Y\"), DATEDIF(F7, G7, \"Y\")), \"\")","v":1},{"$f":"IF(OR(I7=1, I7=2), IF(F7<=E7, E7, F7), \"\")","v":"2025-05-01"},{"$f":"IF(OR(I7=1, I7=2), G7, \"\")","v":"2026-05-01"},{"$f":"IF(OR(I7=1, I7=2), IF(F7<=E7, G7-DATE(YEAR(E7)+AH7, MONTH(E7), DAY(E7)), G7-DATE(YEAR(F7)+AH7, MONTH(F7), DAY(F7)))+1, \"\")","v":1},{"$f":"IF(OR(I7=1, I7=2), IF(F7<=E7, DATE(YEAR(E7)+AH7, MONTH(E7), DAY(E7)), DATE(YEAR(F7)+AH7, MONTH(F7), DAY(F7))), \"\")","v":"2026-05-01"},{"$f":"IF(OR(I7=1, I7=2), G7, \"\")","v":"2026-05-01"},{"$f":"IF(OR(I7=1, I7=2), IF(F7<=E7, DATE(YEAR(E7)+AH7+1, MONTH(E7), DAY(E7))-DATE(YEAR(E7)+AH7, MONTH(E7), DAY(E7)), DATE(YEAR(F7)+AH7+1, MONTH(F7), DAY(F7))-DATE(YEAR(F7)+AH7, MONTH(F7), DAY(F7))), \"\")","v":365},{"$f":"IF(OR(I7=1, I7=2), IF(F7<=E7, DATE(YEAR(E7)+AH7, MONTH(E7), DAY(E7)), DATE(YEAR(F7)+AH7, MONTH(F7), DAY(F7))), \"\")","v":"2026-05-01"},{"$f":"IF(OR(I7=1, I7=2), IF(F7<=E7, DATE(YEAR(E7)+AH7+1, MONTH(E7), DAY(E7)), DATE(YEAR(F7)+AH7+1, MONTH(F7), DAY(F7)))-1, \"\")","v":"2027-04-30"},{"$f":"IF(OR(AH7=\"N/A\", AK7=\"N/A\", AN7=\"N/A\"), \"N/A\", IF(OR(AH7=\"\", AK7=\"\", AN7=\"\", AN7=0), \"\", AK7/AN7))","v":2.7397260273972603E-3},{"$f":"IF(AQ7=\"N/A\", \"N/A\", IF(AQ7=\"\", \"\", AH7 + AQ7))","v":1.0027397260273974},{"$f":"IF(OR(AE7=\"N/A\", AF7=\"N/A\", AR7=\"N/A\"), \"N/A\", IF(OR(AE7=\"\", AF7=\"\", AR7=\"\"), 0, ROUND(MIN(390000, AE7*AF7*AR7),2)))","v":12032.88},{"$f":"IF(AD7=\"N/A\", AS7, IFERROR(IF(AD7+AS7>=390000, 390000-AD7, AS7), AS7))","v":12032.88},{"$f":"IFERROR(ROUNDDOWN(MIN(SUM(AD7, AS7), 390000), 2), 0)","v":47557.99},"MPF",{"$f":"_xlfn.IFS(AV7=\"\",0,AV7=Pulldown!$B$2,1,AV7=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX7=\"\",0,AX7=Pulldown!$G$1,1,AX7=Pulldown!$G$2,2)","v":1},150000,0,0,{"$f":"IF(AW7=1, \"N/A\", IF(BB7=\"\", 0, MIN(30000, BB7)))","v":"N/A"},{"$f":"IF(AW7=1,\"N/A\",(MAX(\"1/12/2000\",F7)))","v":"N/A"},{"$f":"IF(AW7=1,\"N/A\",G7)","v":"N/A"},{"$f":"IF(AW7=1, \"N/A\", IF(AW7=2, IFERROR(IF(OR(NOT(ISNUMBER(BD7)), NOT(ISNUMBER(BE7)), BD7<DATE(1900,1,1), BE7<DATE(1900,1,1), BE7<BD7), \"N/A\", DATEDIF(BD7, BE7, \"Y\")), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW7=1, \"N/A\", IF(AW7=2, BD7, \"\"))","v":"N/A"},{"$f":"IF(AW7=1, \"N/A\", IF(AW7=2, DATE(YEAR(BE7), MONTH(BD7), DAY(BD7)-1), \"\"))","v":"N/A"},{"$f":"IF(AW7=1, \"N/A\", IF(AW7=2, IFERROR(IF(OR(NOT(ISNUMBER(BD7)), NOT(ISNUMBER(BE7)), BD7<DATE(1900,1,1), BE7<DATE(1900,1,1), BE7<BD7), \"N/A\", BE7 - DATE(YEAR(BD7) + BF7, MONTH(BD7), DAY(BD7)) + 1), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW7=1, \"N/A\", IF(AW7=2, IFERROR(IF(OR(NOT(ISNUMBER(BD7)), NOT(ISNUMBER(BE7)), BD7<DATE(1900,1,1), BE7<DATE(1900,1,1), BE7<BD7), \"N/A\", DATE(YEAR(BD7) +BF7, MONTH(BD7), DAY(BD7))), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW7=1, \"N/A\", IF(AW7=2, BE7, \"\"))","v":"N/A"},{"$f":"IF(AW7=1, \"N/A\",\n IF(AW7=2,\n  IF(OR(NOT(ISNUMBER(BD7)), NOT(ISNUMBER(BE7)), BD7<DATE(1900,1,1), BE7<DATE(1900,1,1), BE7<BD7, BF7=\"N/A\", BF7=\"\", NOT(ISNUMBER(BF7))),\n   \"N/A\",\n   IFERROR(\n    IF(AND(ISNUMBER(DATE(YEAR(BD7)+BF7+1, MONTH(BD7), DAY(BD7)-1)), ISNUMBER(DATE(YEAR(BD7)+BF7, MONTH(BD7), DAY(BD7)))),\n     DATE(YEAR(BD7)+BF7+1, MONTH(BD7), DAY(BD7)-1) - DATE(YEAR(BD7)+BF7, MONTH(BD7), DAY(BD7)) + 1,\n     \"N/A\"),\n    \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF(AW7=1, \"N/A\", IF(AW7=2, IFERROR(IF(OR(NOT(ISNUMBER(BD7)), NOT(ISNUMBER(BE7)), BD7<DATE(1900,1,1), BE7<DATE(1900,1,1), BE7<BD7), \"N/A\", DATE(YEAR(BD7) + BF7, MONTH(BD7), DAY(BD7))), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW7=1, \"N/A\",\n IF(AW7=2,\n  IF(OR(NOT(ISNUMBER(BD7)), NOT(ISNUMBER(BE7)), BD7<DATE(1900,1,1), BE7<DATE(1900,1,1), BE7<BD7, BF7=\"N/A\", BF7=\"\", NOT(ISNUMBER(BF7))),\n   \"N/A\",\n   IFERROR(\n    IF(ISNUMBER(DATE(YEAR(BD7)+BF7+1, MONTH(BD7), DAY(BD7)-1)),\n     DATE(YEAR(BD7)+BF7+1, MONTH(BD7), DAY(BD7)-1),\n     \"N/A\"),\n    \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW7=1, \"N/A\",\n IF($AW7=2,\n  IF(OR(NOT(ISNUMBER(BD7)), NOT(ISNUMBER(BE7)), BD7<DATE(1900,1,1), BE7<DATE(1900,1,1), BE7<BD7, BF7=\"N/A\", BF7=\"\", NOT(ISNUMBER(BF7)), BI7=\"N/A\", NOT(ISNUMBER(BI7)), BL7=\"N/A\", NOT(ISNUMBER(BL7)), BL7=0),\n   \"N/A\",\n   IFERROR(BI7/BL7, \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW7=1, \"N/A\",\n IF($AW7=2,\n  IF(OR(NOT(ISNUMBER(BD7)), NOT(ISNUMBER(BE7)), BD7<DATE(1900,1,1), BE7<DATE(1900,1,1), BE7<BD7, BF7=\"N/A\", BF7=\"\", NOT(ISNUMBER(BF7)), BO7=\"N/A\", NOT(ISNUMBER(BO7))),\n   \"N/A\",\n   IFERROR(BF7+BO7, \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW7=1,\"N/A\",($BQ$5))","v":"N/A"},{"$f":"IF($AW7=1,\"N/A\",($BR$5))","v":"N/A"},{"$f":"IF($AW7=1, \"N/A\",\n IF($AW7=2,\n  IF(OR(NOT(ISNUMBER(BD7)), NOT(ISNUMBER(BE7)), BD7<DATE(1900,1,1), BE7<DATE(1900,1,1), BE7<BD7, BF7=\"N/A\", BF7=\"\", NOT(ISNUMBER(BF7)), BP7=\"N/A\", NOT(ISNUMBER(BP7)), NOT(ISNUMBER(BA7)), NOT(ISNUMBER(BC7)), NOT(ISNUMBER(BQ7)), NOT(ISNUMBER(BR7))),\n   \"N/A\",\n   IFERROR(MIN(ROUND(BA7,2), ROUND(BC7*BP7*BQ7*BR7,2)), \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW7=1, \"N/A\",\n IF($AW7=2,\n  IF(OR(NOT(ISNUMBER(BD7)), NOT(ISNUMBER(BE7)), BD7<DATE(1900,1,1), BE7<DATE(1900,1,1), BE7<BD7, BF7=\"N/A\", BF7=\"\", NOT(ISNUMBER(BF7)), BS7=\"N/A\", NOT(ISNUMBER(BS7)), NOT(ISNUMBER(BA7))),\n   \"N/A\",\n   IF(BA7=\"\", 0, IFERROR(BA7 - ROUNDDOWN(BS7,2), \"N/A\"))),\n  \"\"))","v":"N/A"},{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV7=\"\",0,BV7=Pulldown!$H$1,1,BV7=Pulldown!$H$2,2)","v":2},{"$f":"CONCATENATE(K7,AW7,AY7)","v":"111"},0,0,0,0,0,0,{"$f":"IF((AD7=\"N/A\"),\"N/A\",(MIN(390000,AD7)))","v":35525.11},{"$f":"IF($AW7=1, IF($AD7=\"N/A\", \"N/A\", IF($AZ7=\"\", 0, $AZ7)), \"N/A\")","v":150000},{"$f":"IF($AW7=2,(IF((AD7=\"N/A\"),\"N/A\",(BS7))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW7=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX7=\"211\", BX7=\"212\", BX7=\"221\", BX7=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX7), BX7=\"111\", AW7=1), MAX(0, IF(CE7-CF7>0, IF(CE7-CF7-0>0, IF(CE7-CF7-0-0>0, CE7-CF7-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX7), BX7=\"112\", AW7=1), MAX(0, IF(CE7-0>0, IF(CE7-0-0>0, IF(CE7-0-0-0>0, CE7-0-0-0-CF7, 0), 0), 0)),\n                    AND(ISTEXT(BX7), BX7=\"121\", AW7=2), MAX(0, IF(CE7-CG7>0, IF(CE7-CG7-0>0, IF(CE7-CG7-0-0>0, CE7-CG7-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX7), BX7=\"122\", AW7=2), MAX(0, IF(CE7-0>0, IF(CE7-0-0>0, IF(CE7-0-0-0>0, CE7-0-0-0-CG7, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW7=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX7=\"211\", BX7=\"212\", BX7=\"221\", BX7=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX7), BX7=\"111\", AW7=1), MAX(0, IF(CE7-CF7>0, IF(CE7-CF7-IF(OR(ISBLANK(BY7), NOT(ISNUMBER(BY7))), 0, BY7)>0, IF(CE7-CF7-IF(OR(ISBLANK(BY7), NOT(ISNUMBER(BY7))), 0, BY7)-IF(OR(ISBLANK(BZ7), NOT(ISNUMBER(BZ7))), 0, BZ7)>0, CE7-CF7-IF(OR(ISBLANK(BY7), NOT(ISNUMBER(BY7))), 0, BY7)-IF(OR(ISBLANK(BZ7), NOT(ISNUMBER(BZ7))), 0, BZ7)-IF(OR(ISBLANK(CA7), NOT(ISNUMBER(CA7))), 0, CA7), 0), 0), 0)),\n                    AND(ISTEXT(BX7), BX7=\"112\", AW7=1), MAX(0, IF(CE7-IF(OR(ISBLANK(BY7), NOT(ISNUMBER(BY7))), 0, BY7)>0, IF(CE7-IF(OR(ISBLANK(BY7), NOT(ISNUMBER(BY7))), 0, BY7)-IF(OR(ISBLANK(BZ7), NOT(ISNUMBER(BZ7))), 0, BZ7)>0, IF(CE7-IF(OR(ISBLANK(BY7), NOT(ISNUMBER(BY7))), 0, BY7)-IF(OR(ISBLANK(BZ7), NOT(ISNUMBER(BZ7))), 0, BZ7)-IF(OR(ISBLANK(CA7), NOT(ISNUMBER(CA7))), 0, CA7)>0, CE7-IF(OR(ISBLANK(BY7), NOT(ISNUMBER(BY7))), 0, BY7)-IF(OR(ISBLANK(BZ7), NOT(ISNUMBER(BZ7))), 0, BZ7)-IF(OR(ISBLANK(CA7), NOT(ISNUMBER(CA7))), 0, CA7)-CF7, 0), 0), 0)),\n                    AND(ISTEXT(BX7), BX7=\"121\", AW7=2), MAX(0, IF(CE7-CG7>0, IF(CE7-CG7-IF(OR(ISBLANK(CB7), NOT(ISNUMBER(CB7))), 0, CB7)>0, IF(CE7-CG7-IF(OR(ISBLANK(CB7), NOT(ISNUMBER(CB7))), 0, CB7)-IF(OR(ISBLANK(CC7), NOT(ISNUMBER(CC7))), 0, CC7)>0, CE7-CG7-IF(OR(ISBLANK(CB7), NOT(ISNUMBER(CB7))), 0, CB7)-IF(OR(ISBLANK(CC7), NOT(ISNUMBER(CC7))), 0, CC7)-IF(OR(ISBLANK(CD7), NOT(ISNUMBER(CD7))), 0, CD7), 0), 0), 0)),\n                    AND(ISTEXT(BX7), BX7=\"122\", AW7=2), MAX(0, IF(CE7-IF(OR(ISBLANK(CB7), NOT(ISNUMBER(CB7))), 0, CB7)>0, IF(CE7-IF(OR(ISBLANK(CB7), NOT(ISNUMBER(CB7))), 0, CB7)-IF(OR(ISBLANK(CC7), NOT(ISNUMBER(CC7))), 0, CC7)>0, IF(CE7-IF(OR(ISBLANK(CB7), NOT(ISNUMBER(CB7))), 0, CB7)-IF(OR(ISBLANK(CC7), NOT(ISNUMBER(CC7))), 0, CC7)-IF(OR(ISBLANK(CD7), NOT(ISNUMBER(CD7))), 0, CD7)>0, CE7-IF(OR(ISBLANK(CB7), NOT(ISNUMBER(CB7))), 0, CB7)-IF(OR(ISBLANK(CC7), NOT(ISNUMBER(CC7))), 0, CC7)-IF(OR(ISBLANK(CD7), NOT(ISNUMBER(CD7))), 0, CD7)-CG7, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW7=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX7=\"211\", BX7=\"212\", BX7=\"221\", BX7=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX7), BX7=\"111\", AW7=1), 0-MIN(0,MAX(CE7-CF7,0))+ 0-MIN(0,MAX(CE7-CF7-0,0))+ 0-MIN(0,MAX(CE7-CF7-0-0,0)),\n                    AND(ISTEXT(BX7), BX7=\"112\", AW7=1), 0-MIN(0,MAX(CE7,0))+ 0-MIN(0,MAX(CE7-0,0))+ 0-MIN(0,MAX(CE7-0-0,0)),\n                    AND(ISTEXT(BX7), BX7=\"121\", AW7=2), 0-MIN(0,MAX(CE7-CG7,0))+ 0-MIN(0,MAX(CE7-CG7-0,0))+ 0-MIN(0,MAX(CE7-CG7-0-0,0)),\n                    AND(ISTEXT(BX7), BX7=\"122\", AW7=2), 0-MIN(0,MAX(CE7,0))+ 0-MIN(0,MAX(CE7-0,0))+ 0-MIN(0,MAX(CE7-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW7=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX7=\"211\", BX7=\"212\", BX7=\"221\", BX7=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX7), BX7=\"111\", AW7=1), IF(ISBLANK(BY7), 0, BY7)-MIN(IF(ISBLANK(BY7), 0, BY7),MAX(CE7-CF7,0))+ IF(ISBLANK(BZ7), 0, BZ7)-MIN(IF(ISBLANK(BZ7), 0, BZ7),MAX(CE7-CF7-IF(ISBLANK(BY7), 0, BY7),0))+ IF(ISBLANK(CA7), 0, CA7)-MIN(IF(ISBLANK(CA7), 0, CA7),MAX(CE7-CF7-IF(ISBLANK(BY7), 0, BY7)-IF(ISBLANK(BZ7), 0, BZ7),0)),\n                    AND(ISTEXT(BX7), BX7=\"112\", AW7=1), IF(ISBLANK(BY7), 0, BY7)-MIN(IF(ISBLANK(BY7), 0, BY7),MAX(CE7,0))+ IF(ISBLANK(BZ7), 0, BZ7)-MIN(IF(ISBLANK(BZ7), 0, BZ7),MAX(CE7-IF(ISBLANK(BY7), 0, BY7),0))+ IF(ISBLANK(CA7), 0, CA7)-MIN(IF(ISBLANK(CA7), 0, CA7),MAX(CE7-IF(ISBLANK(BY7), 0, BY7)-IF(ISBLANK(BZ7), 0, BZ7),0)),\n                    AND(ISTEXT(BX7), BX7=\"121\", AW7=2), IF(ISBLANK(CB7), 0, CB7)-MIN(IF(ISBLANK(CB7), 0, CB7),MAX(CE7-CG7,0))+ IF(ISBLANK(CC7), 0, CC7)-MIN(IF(ISBLANK(CC7), 0, CC7),MAX(CE7-CG7-IF(ISBLANK(CB7), 0, CB7),0))+ IF(ISBLANK(CD7), 0, CD7)-MIN(IF(ISBLANK(CD7), 0, CD7),MAX(CE7-CG7-IF(ISBLANK(CB7), 0, CB7)-IF(ISBLANK(CC7), 0, CC7),0)),\n                    AND(ISTEXT(BX7), BX7=\"122\", AW7=2), IF(ISBLANK(CB7), 0, CB7)-MIN(IF(ISBLANK(CB7), 0, CB7),MAX(CE7,0))+ IF(ISBLANK(CC7), 0, CC7)-MIN(IF(ISBLANK(CC7), 0, CC7),MAX(CE7-IF(ISBLANK(CB7), 0, CB7),0))+ IF(ISBLANK(CD7), 0, CD7)-MIN(IF(ISBLANK(CD7), 0, CD7),MAX(CE7-IF(ISBLANK(CB7), 0, CB7)-IF(ISBLANK(CC7), 0, CC7),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IF((CE7=\"N/A\"),AS7,(MIN(AS7,390000-CE7)))","v":12032.88},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW7=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI7), IF(OR(ISBLANK(CI7), NOT(ISNUMBER(CI7))), 0, CI7),\n                    AW7=1, 0 + 0 + 0,\n                    AW7=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW7=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI7), IF(OR(ISBLANK(CI7), NOT(ISNUMBER(CI7))), 0, CI7),\n                    AW7=1, IF(ISBLANK(BY7), 0, BY7) + IF(ISBLANK(BZ7), 0, BZ7) + IF(ISBLANK(CA7), 0, CA7),\n                    AW7=2, IF(ISBLANK(CB7), 0, CB7) + IF(ISBLANK(CC7), 0, CC7) + IF(ISBLANK(CD7), 0, CD7)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK7>=CJ7, 0,\n        CK7<CJ7, CJ7-CK7\n    ),\n\"Calculation error\")","v":12032.88},{"$f":"IFERROR(\n    IF(OR(I7=1,I7=2),\n        SUM(CH7,CL7),\n        \"N/A\"),\n    \"Calculation error\")","v":12032.88},{"$f":"IF(AND(ISNUMBER(CM7), CM7>0), 1, 0)","v":1},"within $500,000",{"$f":"_xlfn.IFS(CO7=Pulldown!$A$1,1,CO7=Pulldown!$A$2,2)","v":1},{"$f":"IF(G7=\"\", 0, IF(OR(E7=\"\", G7<E7), \"Invalid\", DATEDIF(E7, G7, \"Y\") + 1))","v":2},{"$f":"_xlfn.IFS(\n    NOT(OR(CP7=1, CP7=2)), 0%,\n    ISERROR(MATCH(CQ7, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP7=1, VLOOKUP(CQ7, Subsidy!$A$2:$G$26, 6, 0),\n    CP7=2, VLOOKUP(CQ7, Subsidy!$A$2:$G$26, 7, 0)\n)","v":"50% or the amount in excess of the cap of 3,000 (whichever is more)"},{"$f":"_xlfn.IFS(\n    NOT(OR(CP7=1, CP7=2)), 0%,\n    ISERROR(MATCH(CQ7, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP7=1, VLOOKUP(CQ7, Subsidy!$A$2:$D$26, 2, 0),\n    CP7=2, VLOOKUP(CQ7, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0.5},{"$f":"IFERROR(ROUNDDOWN((CL7*CS7),2), 0)","v":6016.44},{"$f":"_xlfn.IFS(\n    NOT(OR(CP7=1, CP7=2)), 0,\n    ISERROR(MATCH(CQ7, Subsidy!$A$2:$A$26, 0)), 0,\n    CP7=2, \"N/A\",\n    AND(CP7=1, CQ7<=9), VLOOKUP(CQ7, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":3000},{"$f":"IF(AND(CP7=1, CQ7<=9, NOT(ISERROR(MATCH(CQ7, Subsidy!$A$2:$A$26, 0)))), IFERROR(IF(CL7-CU7<0, \"Invalid Case\", CL7-CU7), 0), 0)","v":9032.8799999999992},{"$f":"MAX(CT7, CV7)","v":9032.8799999999992},{"$f":"IFERROR(CL7-CW7, 0)","v":3000},{"$f":"IFERROR(ROUNDDOWN(MIN(SUM(AD7, AS7), 390000), 2), 0)","v":47557.99},{"$f":"CY7-DA7","v":35525.11},{"$f":"SUM(CH7,CL7)","v":12032.88},{"$f":"CW7","v":9032.8799999999992},{"$f":"DA7-DB7","v":3000}]
["Example 2","XX Lee","SP",{"$f":"_xlfn.IFS(\nOR(C8=\"\", C8=\"Pls select\"), 0,\nC8=Pulldown!$F$2, 1,\nC8=Pulldown!$F$3, 2,\nTRUE, 0)","v":1},{"$f":"$E$3","v":"2025-05-01"},"2020-01-01","2028-06-30",{"$f":"_xlfn.IFS(\n    AND(F8<>\"\", G8<>\"\", G8<F8), \"Invalid Date Order\",\n    AND(F8=\"\", G8=\"\"), \"Input Required\",\n    AND(F8=\"\", G8<>\"\"), IF(G8<E8, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F8=\"\", G8=\"\"), \"Input Required\",\n    G8<E8, \"Date Before Transition\",\n    AND(D8=1, DATEDIF(F8, G8+1, \"y\")>=2), \"1-valid\",\n    AND(D8=1, DATEDIF(F8, G8+1, \"y\")<2), \"1-invalid\",\n    AND(D8=2, DATEDIF(F8, G8+1, \"y\")>=5), \"2-valid\",\n    AND(D8=2, DATEDIF(F8, G8+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"1-valid"},{"$f":"_xlfn.IFS(\n    $H8=\"1-valid\", 1,\n    $H8=\"2-valid\", 2,\n    $H8=\"Input Required\", 3,\n    $H8=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":1},{"$f":"_xlfn.IFS(\nOR(F8=\"\",G8=\"\"),\"Input Required\",\n$F8>=$E8,\"轉制日後開始受僱\",\n$E8>$F8,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"轉制日前開始受僱"},{"$f":"_xlfn.IFS(\n    $J8=\"轉制日前開始受僱\", 1,\n    $J8=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":1},"Monthly-rated",{"$f":"_xlfn.IFS($L8=Pulldown!$C$1,22500,$L8=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L8=Pulldown!$C$1,2/3,$L8=Pulldown!$C$2,1)","v":0.66666666666666663},12000,22000,12000,{"$f":"$N8","v":0.66666666666666663},5,"2020-01-01","2025-04-30",120,"2025-01-01","2025-04-30",365,"2025-01-01","2025-12-31",0.32876712328767121,5.3287671232876708,{"$f":"IF(OR(Q8=\"N/A\", R8=\"N/A\", AC8=\"N/A\"), \"N/A\", IF(OR(Q8=\"\", R8=\"\", AC8=\"\"), 0, ROUND(MIN(390000, Q8*R8*AC8), 2)))","v":42630.14},22000,{"$f":"$N8","v":0.66666666666666663},"2025-05-01",3,"2025-05-01","2028-06-30",61,"2028-05-01","2028-06-30",365,"2028-05-01","2029-04-30",0.16712328767123288,3.1671232876712327,{"$f":"IF(OR(AE8=\"N/A\", AF8=\"N/A\", AR8=\"N/A\"), \"N/A\", IF(OR(AE8=\"\", AF8=\"\", AR8=\"\"), 0, ROUND(MIN(390000, AE8*AF8*AR8),2)))","v":46451.14},46451.14,89081.279999999999,"ORS",{"$f":"_xlfn.IFS(AV8=\"\",0,AV8=Pulldown!$B$2,1,AV8=Pulldown!$B$3,2)","v":2},"MC -> VC",{"$f":"_xlfn.IFS(AX8=\"\",0,AX8=Pulldown!$G$1,1,AX8=Pulldown!$G$2,2)","v":1},0,100000,20000,20000,"2020-01-01","2028-06-30",8,"2020-01-01","2027-12-31",182,"2028-01-01","2028-06-30",366,"2028-01-01","2028-12-31",0.49726775956284153,8.4972677595628419,{"$f":"IF($AW8=1,\"N/A\",($BQ$5))","v":0.05},{"$f":"IF($AW8=1,\"N/A\",($BR$5))","v":12},{"$f":"IF($AW8=1, \"N/A\",\n IF($AW8=2,\n  IF(OR(NOT(ISNUMBER(BD8)), NOT(ISNUMBER(BE8)), BD8<DATE(1900,1,1), BE8<DATE(1900,1,1), BE8<BD8, BF8=\"N/A\", BF8=\"\", NOT(ISNUMBER(BF8)), BP8=\"N/A\", NOT(ISNUMBER(BP8)), NOT(ISNUMBER(BA8)), NOT(ISNUMBER(BC8)), NOT(ISNUMBER(BQ8)), NOT(ISNUMBER(BR8))),\n   \"N/A\",\n   IFERROR(MIN(ROUND(BA8,2), ROUND(BC8*BP8*BQ8*BR8,2)), \"N/A\")),\n  \"\"))","v":100000},0,{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":0},"No",{"$f":"_xlfn.IFS(BV8=\"\",0,BV8=Pulldown!$H$1,1,BV8=Pulldown!$H$2,2)","v":2},"121",0,0,0,0,0,0,42630.14,{"$f":"IF($AW8=1, IF($AD8=\"N/A\", \"N/A\", IF($AZ8=\"\", 0, $AZ8)), \"N/A\")","v":"N/A"},100000,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW8=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX8=\"211\", BX8=\"212\", BX8=\"221\", BX8=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX8), BX8=\"111\", AW8=1), MAX(0, IF(CE8-CF8>0, IF(CE8-CF8-0>0, IF(CE8-CF8-0-0>0, CE8-CF8-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX8), BX8=\"112\", AW8=1), MAX(0, IF(CE8-0>0, IF(CE8-0-0>0, IF(CE8-0-0-0>0, CE8-0-0-0-CF8, 0), 0), 0)),\n                    AND(ISTEXT(BX8), BX8=\"121\", AW8=2), MAX(0, IF(CE8-CG8>0, IF(CE8-CG8-0>0, IF(CE8-CG8-0-0>0, CE8-CG8-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX8), BX8=\"122\", AW8=2), MAX(0, IF(CE8-0>0, IF(CE8-0-0>0, IF(CE8-0-0-0>0, CE8-0-0-0-CG8, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW8=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX8=\"211\", BX8=\"212\", BX8=\"221\", BX8=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX8), BX8=\"111\", AW8=1), MAX(0, IF(CE8-CF8>0, IF(CE8-CF8-IF(OR(ISBLANK(BY8), NOT(ISNUMBER(BY8))), 0, BY8)>0, IF(CE8-CF8-IF(OR(ISBLANK(BY8), NOT(ISNUMBER(BY8))), 0, BY8)-IF(OR(ISBLANK(BZ8), NOT(ISNUMBER(BZ8))), 0, BZ8)>0, CE8-CF8-IF(OR(ISBLANK(BY8), NOT(ISNUMBER(BY8))), 0, BY8)-IF(OR(ISBLANK(BZ8), NOT(ISNUMBER(BZ8))), 0, BZ8)-IF(OR(ISBLANK(CA8), NOT(ISNUMBER(CA8))), 0, CA8), 0), 0), 0)),\n                    AND(ISTEXT(BX8), BX8=\"112\", AW8=1), MAX(0, IF(CE8-IF(OR(ISBLANK(BY8), NOT(ISNUMBER(BY8))), 0, BY8)>0, IF(CE8-IF(OR(ISBLANK(BY8), NOT(ISNUMBER(BY8))), 0, BY8)-IF(OR(ISBLANK(BZ8), NOT(ISNUMBER(BZ8))), 0, BZ8)>0, IF(CE8-IF(OR(ISBLANK(BY8), NOT(ISNUMBER(BY8))), 0, BY8)-IF(OR(ISBLANK(BZ8), NOT(ISNUMBER(BZ8))), 0, BZ8)-IF(OR(ISBLANK(CA8), NOT(ISNUMBER(CA8))), 0, CA8)>0, CE8-IF(OR(ISBLANK(BY8), NOT(ISNUMBER(BY8))), 0, BY8)-IF(OR(ISBLANK(BZ8), NOT(ISNUMBER(BZ8))), 0, BZ8)-IF(OR(ISBLANK(CA8), NOT(ISNUMBER(CA8))), 0, CA8)-CF8, 0), 0), 0)),\n                    AND(ISTEXT(BX8), BX8=\"121\", AW8=2), MAX(0, IF(CE8-CG8>0, IF(CE8-CG8-IF(OR(ISBLANK(CB8), NOT(ISNUMBER(CB8))), 0, CB8)>0, IF(CE8-CG8-IF(OR(ISBLANK(CB8), NOT(ISNUMBER(CB8))), 0, CB8)-IF(OR(ISBLANK(CC8), NOT(ISNUMBER(CC8))), 0, CC8)>0, CE8-CG8-IF(OR(ISBLANK(CB8), NOT(ISNUMBER(CB8))), 0, CB8)-IF(OR(ISBLANK(CC8), NOT(ISNUMBER(CC8))), 0, CC8)-IF(OR(ISBLANK(CD8), NOT(ISNUMBER(CD8))), 0, CD8), 0), 0), 0)),\n                    AND(ISTEXT(BX8), BX8=\"122\", AW8=2), MAX(0, IF(CE8-IF(OR(ISBLANK(CB8), NOT(ISNUMBER(CB8))), 0, CB8)>0, IF(CE8-IF(OR(ISBLANK(CB8), NOT(ISNUMBER(CB8))), 0, CB8)-IF(OR(ISBLANK(CC8), NOT(ISNUMBER(CC8))), 0, CC8)>0, IF(CE8-IF(OR(ISBLANK(CB8), NOT(ISNUMBER(CB8))), 0, CB8)-IF(OR(ISBLANK(CC8), NOT(ISNUMBER(CC8))), 0, CC8)-IF(OR(ISBLANK(CD8), NOT(ISNUMBER(CD8))), 0, CD8)>0, CE8-IF(OR(ISBLANK(CB8), NOT(ISNUMBER(CB8))), 0, CB8)-IF(OR(ISBLANK(CC8), NOT(ISNUMBER(CC8))), 0, CC8)-IF(OR(ISBLANK(CD8), NOT(ISNUMBER(CD8))), 0, CD8)-CG8, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW8=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX8=\"211\", BX8=\"212\", BX8=\"221\", BX8=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX8), BX8=\"111\", AW8=1), 0-MIN(0,MAX(CE8-CF8,0))+ 0-MIN(0,MAX(CE8-CF8-0,0))+ 0-MIN(0,MAX(CE8-CF8-0-0,0)),\n                    AND(ISTEXT(BX8), BX8=\"112\", AW8=1), 0-MIN(0,MAX(CE8,0))+ 0-MIN(0,MAX(CE8-0,0))+ 0-MIN(0,MAX(CE8-0-0,0)),\n                    AND(ISTEXT(BX8), BX8=\"121\", AW8=2), 0-MIN(0,MAX(CE8-CG8,0))+ 0-MIN(0,MAX(CE8-CG8-0,0))+ 0-MIN(0,MAX(CE8-CG8-0-0,0)),\n                    AND(ISTEXT(BX8), BX8=\"122\", AW8=2), 0-MIN(0,MAX(CE8,0))+ 0-MIN(0,MAX(CE8-0,0))+ 0-MIN(0,MAX(CE8-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW8=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX8=\"211\", BX8=\"212\", BX8=\"221\", BX8=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX8), BX8=\"111\", AW8=1), IF(ISBLANK(BY8), 0, BY8)-MIN(IF(ISBLANK(BY8), 0, BY8),MAX(CE8-CF8,0))+ IF(ISBLANK(BZ8), 0, BZ8)-MIN(IF(ISBLANK(BZ8), 0, BZ8),MAX(CE8-CF8-IF(ISBLANK(BY8), 0, BY8),0))+ IF(ISBLANK(CA8), 0, CA8)-MIN(IF(ISBLANK(CA8), 0, CA8),MAX(CE8-CF8-IF(ISBLANK(BY8), 0, BY8)-IF(ISBLANK(BZ8), 0, BZ8),0)),\n                    AND(ISTEXT(BX8), BX8=\"112\", AW8=1), IF(ISBLANK(BY8), 0, BY8)-MIN(IF(ISBLANK(BY8), 0, BY8),MAX(CE8,0))+ IF(ISBLANK(BZ8), 0, BZ8)-MIN(IF(ISBLANK(BZ8), 0, BZ8),MAX(CE8-IF(ISBLANK(BY8), 0, BY8),0))+ IF(ISBLANK(CA8), 0, CA8)-MIN(IF(ISBLANK(CA8), 0, CA8),MAX(CE8-IF(ISBLANK(BY8), 0, BY8)-IF(ISBLANK(BZ8), 0, BZ8),0)),\n                    AND(ISTEXT(BX8), BX8=\"121\", AW8=2), IF(ISBLANK(CB8), 0, CB8)-MIN(IF(ISBLANK(CB8), 0, CB8),MAX(CE8-CG8,0))+ IF(ISBLANK(CC8), 0, CC8)-MIN(IF(ISBLANK(CC8), 0, CC8),MAX(CE8-CG8-IF(ISBLANK(CB8), 0, CB8),0))+ IF(ISBLANK(CD8), 0, CD8)-MIN(IF(ISBLANK(CD8), 0, CD8),MAX(CE8-CG8-IF(ISBLANK(CB8), 0, CB8)-IF(ISBLANK(CC8), 0, CC8),0)),\n                    AND(ISTEXT(BX8), BX8=\"122\", AW8=2), IF(ISBLANK(CB8), 0, CB8)-MIN(IF(ISBLANK(CB8), 0, CB8),MAX(CE8,0))+ IF(ISBLANK(CC8), 0, CC8)-MIN(IF(ISBLANK(CC8), 0, CC8),MAX(CE8-IF(ISBLANK(CB8), 0, CB8),0))+ IF(ISBLANK(CD8), 0, CD8)-MIN(IF(ISBLANK(CD8), 0, CD8),MAX(CE8-IF(ISBLANK(CB8), 0, CB8)-IF(ISBLANK(CC8), 0, CC8),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},46451.14,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW8=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI8), IF(OR(ISBLANK(CI8), NOT(ISNUMBER(CI8))), 0, CI8),\n                    AW8=1, 0 + 0 + 0,\n                    AW8=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW8=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI8), IF(OR(ISBLANK(CI8), NOT(ISNUMBER(CI8))), 0, CI8),\n                    AW8=1, IF(ISBLANK(BY8), 0, BY8) + IF(ISBLANK(BZ8), 0, BZ8) + IF(ISBLANK(CA8), 0, CA8),\n                    AW8=2, IF(ISBLANK(CB8), 0, CB8) + IF(ISBLANK(CC8), 0, CC8) + IF(ISBLANK(CD8), 0, CD8)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK8>=CJ8, 0,\n        CK8<CJ8, CJ8-CK8\n    ),\n\"Calculation error\")","v":46451.14},46451.14,1,"within $500,000",{"$f":"_xlfn.IFS(CO8=Pulldown!$A$1,1,CO8=Pulldown!$A$2,2)","v":1},4,{"$f":"_xlfn.IFS(\n    NOT(OR(CP8=1, CP8=2)), 0%,\n    ISERROR(MATCH(CQ8, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP8=1, VLOOKUP(CQ8, Subsidy!$A$2:$G$26, 6, 0),\n    CP8=2, VLOOKUP(CQ8, Subsidy!$A$2:$G$26, 7, 0)\n)","v":"45% or the amount in excess of the cap of 25,000 (whichever is more)"},{"$f":"_xlfn.IFS(\n    NOT(OR(CP8=1, CP8=2)), 0%,\n    ISERROR(MATCH(CQ8, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP8=1, VLOOKUP(CQ8, Subsidy!$A$2:$D$26, 2, 0),\n    CP8=2, VLOOKUP(CQ8, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0.45},20903.009999999998,{"$f":"_xlfn.IFS(\n    NOT(OR(CP8=1, CP8=2)), 0,\n    ISERROR(MATCH(CQ8, Subsidy!$A$2:$A$26, 0)), 0,\n    CP8=2, \"N/A\",\n    AND(CP8=1, CQ8<=9), VLOOKUP(CQ8, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":25000},{"$f":"IF(AND(CP8=1, CQ8<=9, NOT(ISERROR(MATCH(CQ8, Subsidy!$A$2:$A$26, 0)))), IFERROR(IF(CL8-CU8<0, \"Invalid Case\", CL8-CU8), 0), 0)","v":21451.14},21451.14,25000,89081.279999999999,42630.14,46451.14,21451.14,25000]
[]
[1,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C10=\"\", C10=\"Pls select\"), 0,\nC10=Pulldown!$F$2, 1,\nC10=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},{"$f":"$E$3","v":"2025-05-01"},null,null,{"$f":"_xlfn.IFS(\n    AND(F10<>\"\", G10<>\"\", G10<F10), \"Invalid Date Order\",\n    AND(F10=\"\", G10=\"\"), \"Input Required\",\n    AND(F10=\"\", G10<>\"\"), IF(G10<E10, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F10=\"\", G10=\"\"), \"Input Required\",\n    G10<E10, \"Date Before Transition\",\n    AND(D10=1, DATEDIF(F10, G10+1, \"y\")>=2), \"1-valid\",\n    AND(D10=1, DATEDIF(F10, G10+1, \"y\")<2), \"1-invalid\",\n    AND(D10=2, DATEDIF(F10, G10+1, \"y\")>=5), \"2-valid\",\n    AND(D10=2, DATEDIF(F10, G10+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H10=\"1-valid\", 1,\n    $H10=\"2-valid\", 2,\n    $H10=\"Input Required\", 3,\n    $H10=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F10=\"\",G10=\"\"),\"Input Required\",\n$F10>=$E10,\"轉制日後開始受僱\",\n$E10>$F10,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J10=\"轉制日前開始受僱\", 1,\n    $J10=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L10=Pulldown!$C$1,22500,$L10=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L10=Pulldown!$C$1,2/3,$L10=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,{"$f":"IF(OR(I10=1, I10=2), IF(K10=0, \"\", IF(K10=1, IF(OR(M10=\"N/A\", O10=\"N/A\"), \"N/A\", IF(OR(M10=\"\", O10=\"\"), \"\", MIN(M10, O10))), IF(K10=2, \"N/A\", \"\"))), \"\")","v":""},0.66666666666666663,{"$f":"IF(OR(I10=1, I10=2), IF((F10<=E10),(DATEDIF(F10,E10,\"Y\")),\"N/A\"), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10>E10, F10, F10), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10>E10, E10-1, E10-1), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10>E10, \"N/A\", E10-DATE(YEAR(F10)+S10, MONTH(F10), DAY(F10))), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10>E10, DATE(YEAR(E10), MONTH(F10), DAY(F10)), DATE(YEAR(F10)+S10, MONTH(F10), DAY(F10))), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10>E10, E10-1, E10-1), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10>E10, \"N/A\", DATE(YEAR(W10)+1, MONTH(W10), DAY(W10))-W10), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10>E10, DATE(YEAR(E10), MONTH(F10), DAY(F10)), DATE(YEAR(F10)+S10, MONTH(F10), DAY(F10))), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10>E10, DATE(YEAR(W10)+1, MONTH(W10), DAY(W10))-1, DATE(YEAR(W10)+1, MONTH(W10), DAY(W10))-1), \"\")","v":""},{"$f":"IF(OR(S10=\"N/A\", V10=\"N/A\", Y10=\"N/A\"), \"N/A\", IF(OR(S10=\"\", V10=\"\", Y10=\"\", Y10=0), \"\", V10/Y10))","v":""},{"$f":"IF(AB10=\"N/A\", \"N/A\", IF(AB10=\"\", \"\", S10 + AB10))","v":""},{"$f":"IF(OR(Q10=\"N/A\", R10=\"N/A\", AC10=\"N/A\"), \"N/A\", IF(OR(Q10=\"\", R10=\"\", AC10=\"\"), 0, ROUND(MIN(390000, Q10*R10*AC10), 2)))","v":0},{"$f":"IF(OR(I10=1, I10=2), IF(K10=0, \"\", IF(OR(K10=1, K10=2), IF(OR(M10=\"N/A\", P10=\"N/A\"), \"N/A\", IF(OR(M10=\"\", P10=\"\"), \"\", MIN(M10, P10))), \"\")), \"\")","v":""},0.66666666666666663,{"$f":"IF(E10>F10,E10,F10)","v":"2025-05-01"},{"$f":"IF(OR(I10=1, I10=2), IF(F10<=E10, DATEDIF(E10, G10, \"Y\"), DATEDIF(F10, G10, \"Y\")), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10<=E10, E10, F10), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), G10, \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10<=E10, G10-DATE(YEAR(E10)+AH10, MONTH(E10), DAY(E10)), G10-DATE(YEAR(F10)+AH10, MONTH(F10), DAY(F10)))+1, \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10<=E10, DATE(YEAR(E10)+AH10, MONTH(E10), DAY(E10)), DATE(YEAR(F10)+AH10, MONTH(F10), DAY(F10))), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), G10, \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10<=E10, DATE(YEAR(E10)+AH10+1, MONTH(E10), DAY(E10))-DATE(YEAR(E10)+AH10, MONTH(E10), DAY(E10)), DATE(YEAR(F10)+AH10+1, MONTH(F10), DAY(F10))-DATE(YEAR(F10)+AH10, MONTH(F10), DAY(F10))), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10<=E10, DATE(YEAR(E10)+AH10, MONTH(E10), DAY(E10)), DATE(YEAR(F10)+AH10, MONTH(F10), DAY(F10))), \"\")","v":""},{"$f":"IF(OR(I10=1, I10=2), IF(F10<=E10, DATE(YEAR(E10)+AH10+1, MONTH(E10), DAY(E10)), DATE(YEAR(F10)+AH10+1, MONTH(F10), DAY(F10)))-1, \"\")","v":""},{"$f":"IF(OR(AH10=\"N/A\", AK10=\"N/A\", AN10=\"N/A\"), \"N/A\", IF(OR(AH10=\"\", AK10=\"\", AN10=\"\", AN10=0), \"\", AK10/AN10))","v":""},{"$f":"IF(AQ10=\"N/A\", \"N/A\", IF(AQ10=\"\", \"\", AH10 + AQ10))","v":""},{"$f":"IF(OR(AE10=\"N/A\", AF10=\"N/A\", AR10=\"N/A\"), \"N/A\", IF(OR(AE10=\"\", AF10=\"\", AR10=\"\"), 0, ROUND(MIN(390000, AE10*AF10*AR10),2)))","v":0},{"$f":"IF(AD10=\"N/A\", AS10, IFERROR(IF(AD10+AS10>=390000, 390000-AD10, AS10), AS10))","v":0},{"$f":"IFERROR(ROUNDDOWN(MIN(SUM(AD10, AS10), 390000), 2), 0)","v":0},"MPF",{"$f":"_xlfn.IFS(AV10=\"\",0,AV10=Pulldown!$B$2,1,AV10=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX10=\"\",0,AX10=Pulldown!$G$1,1,AX10=Pulldown!$G$2,2)","v":1},0,0,0,{"$f":"IF(AW10=1, \"N/A\", IF(BB10=\"\", 0, MIN(30000, BB10)))","v":"N/A"},{"$f":"IF(AW10=1,\"N/A\",(MAX(\"1/12/2000\",F10)))","v":"N/A"},{"$f":"IF(AW10=1,\"N/A\",G10)","v":"N/A"},{"$f":"IF(AW10=1, \"N/A\", IF(AW10=2, IFERROR(IF(OR(NOT(ISNUMBER(BD10)), NOT(ISNUMBER(BE10)), BD10<DATE(1900,1,1), BE10<DATE(1900,1,1), BE10<BD10), \"N/A\", DATEDIF(BD10, BE10, \"Y\")), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW10=1, \"N/A\", IF(AW10=2, BD10, \"\"))","v":"N/A"},{"$f":"IF(AW10=1, \"N/A\", IF(AW10=2, DATE(YEAR(BE10), MONTH(BD10), DAY(BD10)-1), \"\"))","v":"N/A"},{"$f":"IF(AW10=1, \"N/A\", IF(AW10=2, IFERROR(IF(OR(NOT(ISNUMBER(BD10)), NOT(ISNUMBER(BE10)), BD10<DATE(1900,1,1), BE10<DATE(1900,1,1), BE10<BD10), \"N/A\", BE10 - DATE(YEAR(BD10) + BF10, MONTH(BD10), DAY(BD10)) + 1), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW10=1, \"N/A\", IF(AW10=2, IFERROR(IF(OR(NOT(ISNUMBER(BD10)), NOT(ISNUMBER(BE10)), BD10<DATE(1900,1,1), BE10<DATE(1900,1,1), BE10<BD10), \"N/A\", DATE(YEAR(BD10) +BF10, MONTH(BD10), DAY(BD10))), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW10=1, \"N/A\", IF(AW10=2, BE10, \"\"))","v":"N/A"},{"$f":"IF(AW10=1, \"N/A\",\n IF(AW10=2,\n  IF(OR(NOT(ISNUMBER(BD10)), NOT(ISNUMBER(BE10)), BD10<DATE(1900,1,1), BE10<DATE(1900,1,1), BE10<BD10, BF10=\"N/A\", BF10=\"\", NOT(ISNUMBER(BF10))),\n   \"N/A\",\n   IFERROR(\n    IF(AND(ISNUMBER(DATE(YEAR(BD10)+BF10+1, MONTH(BD10), DAY(BD10)-1)), ISNUMBER(DATE(YEAR(BD10)+BF10, MONTH(BD10), DAY(BD10)))),\n     DATE(YEAR(BD10)+BF10+1, MONTH(BD10), DAY(BD10)-1) - DATE(YEAR(BD10)+BF10, MONTH(BD10), DAY(BD10)) + 1,\n     \"N/A\"),\n    \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF(AW10=1, \"N/A\", IF(AW10=2, IFERROR(IF(OR(NOT(ISNUMBER(BD10)), NOT(ISNUMBER(BE10)), BD10<DATE(1900,1,1), BE10<DATE(1900,1,1), BE10<BD10), \"N/A\", DATE(YEAR(BD10) + BF10, MONTH(BD10), DAY(BD10))), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW10=1, \"N/A\",\n IF(AW10=2,\n  IF(OR(NOT(ISNUMBER(BD10)), NOT(ISNUMBER(BE10)), BD10<DATE(1900,1,1), BE10<DATE(1900,1,1), BE10<BD10, BF10=\"N/A\", BF10=\"\", NOT(ISNUMBER(BF10))),\n   \"N/A\",\n   IFERROR(\n    IF(ISNUMBER(DATE(YEAR(BD10)+BF10+1, MONTH(BD10), DAY(BD10)-1)),\n     DATE(YEAR(BD10)+BF10+1, MONTH(BD10), DAY(BD10)-1),\n     \"N/A\"),\n    \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW10=1, \"N/A\",\n IF($AW10=2,\n  IF(OR(NOT(ISNUMBER(BD10)), NOT(ISNUMBER(BE10)), BD10<DATE(1900,1,1), BE10<DATE(1900,1,1), BE10<BD10, BF10=\"N/A\", BF10=\"\", NOT(ISNUMBER(BF10)), BI10=\"N/A\", NOT(ISNUMBER(BI10)), BL10=\"N/A\", NOT(ISNUMBER(BL10)), BL10=0),\n   \"N/A\",\n   IFERROR(BI10/BL10, \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW10=1, \"N/A\",\n IF($AW10=2,\n  IF(OR(NOT(ISNUMBER(BD10)), NOT(ISNUMBER(BE10)), BD10<DATE(1900,1,1), BE10<DATE(1900,1,1), BE10<BD10, BF10=\"N/A\", BF10=\"\", NOT(ISNUMBER(BF10)), BO10=\"N/A\", NOT(ISNUMBER(BO10))),\n   \"N/A\",\n   IFERROR(BF10+BO10, \"N/A\")),\n  \"\"))","v":"N/A"},"N/A","N/A",{"$f":"IF($AW10=1, \"N/A\",\n IF($AW10=2,\n  IF(OR(NOT(ISNUMBER(BD10)), NOT(ISNUMBER(BE10)), BD10<DATE(1900,1,1), BE10<DATE(1900,1,1), BE10<BD10, BF10=\"N/A\", BF10=\"\", NOT(ISNUMBER(BF10)), BP10=\"N/A\", NOT(ISNUMBER(BP10)), NOT(ISNUMBER(BA10)), NOT(ISNUMBER(BC10)), NOT(ISNUMBER(BQ10)), NOT(ISNUMBER(BR10))),\n   \"N/A\",\n   IFERROR(MIN(ROUND(BA10,2), ROUND(BC10*BP10*BQ10*BR10,2)), \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW10=1, \"N/A\",\n IF($AW10=2,\n  IF(OR(NOT(ISNUMBER(BD10)), NOT(ISNUMBER(BE10)), BD10<DATE(1900,1,1), BE10<DATE(1900,1,1), BE10<BD10, BF10=\"N/A\", BF10=\"\", NOT(ISNUMBER(BF10)), BS10=\"N/A\", NOT(ISNUMBER(BS10)), NOT(ISNUMBER(BA10))),\n   \"N/A\",\n   IF(BA10=\"\", 0, IFERROR(BA10 - ROUNDDOWN(BS10,2), \"N/A\"))),\n  \"\"))","v":"N/A"},{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV10=\"\",0,BV10=Pulldown!$H$1,1,BV10=Pulldown!$H$2,2)","v":2},{"$f":"CONCATENATE(K10,AW10,AY10)","v":"011"},0,0,0,0,0,0,{"$f":"IF((AD10=\"N/A\"),\"N/A\",(MIN(390000,AD10)))","v":0},0,{"$f":"IF($AW10=2,(IF((AD10=\"N/A\"),\"N/A\",(BS10))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW10=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX10=\"211\", BX10=\"212\", BX10=\"221\", BX10=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX10), BX10=\"111\", AW10=1), MAX(0, IF(CE10-CF10>0, IF(CE10-CF10-0>0, IF(CE10-CF10-0-0>0, CE10-CF10-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX10), BX10=\"112\", AW10=1), MAX(0, IF(CE10-0>0, IF(CE10-0-0>0, IF(CE10-0-0-0>0, CE10-0-0-0-CF10, 0), 0), 0)),\n                    AND(ISTEXT(BX10), BX10=\"121\", AW10=2), MAX(0, IF(CE10-CG10>0, IF(CE10-CG10-0>0, IF(CE10-CG10-0-0>0, CE10-CG10-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX10), BX10=\"122\", AW10=2), MAX(0, IF(CE10-0>0, IF(CE10-0-0>0, IF(CE10-0-0-0>0, CE10-0-0-0-CG10, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW10=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX10=\"211\", BX10=\"212\", BX10=\"221\", BX10=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX10), BX10=\"111\", AW10=1), MAX(0, IF(CE10-CF10>0, IF(CE10-CF10-IF(OR(ISBLANK(BY10), NOT(ISNUMBER(BY10))), 0, BY10)>0, IF(CE10-CF10-IF(OR(ISBLANK(BY10), NOT(ISNUMBER(BY10))), 0, BY10)-IF(OR(ISBLANK(BZ10), NOT(ISNUMBER(BZ10))), 0, BZ10)>0, CE10-CF10-IF(OR(ISBLANK(BY10), NOT(ISNUMBER(BY10))), 0, BY10)-IF(OR(ISBLANK(BZ10), NOT(ISNUMBER(BZ10))), 0, BZ10)-IF(OR(ISBLANK(CA10), NOT(ISNUMBER(CA10))), 0, CA10), 0), 0), 0)),\n                    AND(ISTEXT(BX10), BX10=\"112\", AW10=1), MAX(0, IF(CE10-IF(OR(ISBLANK(BY10), NOT(ISNUMBER(BY10))), 0, BY10)>0, IF(CE10-IF(OR(ISBLANK(BY10), NOT(ISNUMBER(BY10))), 0, BY10)-IF(OR(ISBLANK(BZ10), NOT(ISNUMBER(BZ10))), 0, BZ10)>0, IF(CE10-IF(OR(ISBLANK(BY10), NOT(ISNUMBER(BY10))), 0, BY10)-IF(OR(ISBLANK(BZ10), NOT(ISNUMBER(BZ10))), 0, BZ10)-IF(OR(ISBLANK(CA10), NOT(ISNUMBER(CA10))), 0, CA10)>0, CE10-IF(OR(ISBLANK(BY10), NOT(ISNUMBER(BY10))), 0, BY10)-IF(OR(ISBLANK(BZ10), NOT(ISNUMBER(BZ10))), 0, BZ10)-IF(OR(ISBLANK(CA10), NOT(ISNUMBER(CA10))), 0, CA10)-CF10, 0), 0), 0)),\n                    AND(ISTEXT(BX10), BX10=\"121\", AW10=2), MAX(0, IF(CE10-CG10>0, IF(CE10-CG10-IF(OR(ISBLANK(CB10), NOT(ISNUMBER(CB10))), 0, CB10)>0, IF(CE10-CG10-IF(OR(ISBLANK(CB10), NOT(ISNUMBER(CB10))), 0, CB10)-IF(OR(ISBLANK(CC10), NOT(ISNUMBER(CC10))), 0, CC10)>0, CE10-CG10-IF(OR(ISBLANK(CB10), NOT(ISNUMBER(CB10))), 0, CB10)-IF(OR(ISBLANK(CC10), NOT(ISNUMBER(CC10))), 0, CC10)-IF(OR(ISBLANK(CD10), NOT(ISNUMBER(CD10))), 0, CD10), 0), 0), 0)),\n                    AND(ISTEXT(BX10), BX10=\"122\", AW10=2), MAX(0, IF(CE10-IF(OR(ISBLANK(CB10), NOT(ISNUMBER(CB10))), 0, CB10)>0, IF(CE10-IF(OR(ISBLANK(CB10), NOT(ISNUMBER(CB10))), 0, CB10)-IF(OR(ISBLANK(CC10), NOT(ISNUMBER(CC10))), 0, CC10)>0, IF(CE10-IF(OR(ISBLANK(CB10), NOT(ISNUMBER(CB10))), 0, CB10)-IF(OR(ISBLANK(CC10), NOT(ISNUMBER(CC10))), 0, CC10)-IF(OR(ISBLANK(CD10), NOT(ISNUMBER(CD10))), 0, CD10)>0, CE10-IF(OR(ISBLANK(CB10), NOT(ISNUMBER(CB10))), 0, CB10)-IF(OR(ISBLANK(CC10), NOT(ISNUMBER(CC10))), 0, CC10)-IF(OR(ISBLANK(CD10), NOT(ISNUMBER(CD10))), 0, CD10)-CG10, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW10=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX10=\"211\", BX10=\"212\", BX10=\"221\", BX10=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX10), BX10=\"111\", AW10=1), 0-MIN(0,MAX(CE10-CF10,0))+ 0-MIN(0,MAX(CE10-CF10-0,0))+ 0-MIN(0,MAX(CE10-CF10-0-0,0)),\n                    AND(ISTEXT(BX10), BX10=\"112\", AW10=1), 0-MIN(0,MAX(CE10,0))+ 0-MIN(0,MAX(CE10-0,0))+ 0-MIN(0,MAX(CE10-0-0,0)),\n                    AND(ISTEXT(BX10), BX10=\"121\", AW10=2), 0-MIN(0,MAX(CE10-CG10,0))+ 0-MIN(0,MAX(CE10-CG10-0,0))+ 0-MIN(0,MAX(CE10-CG10-0-0,0)),\n                    AND(ISTEXT(BX10), BX10=\"122\", AW10=2), 0-MIN(0,MAX(CE10,0))+ 0-MIN(0,MAX(CE10-0,0))+ 0-MIN(0,MAX(CE10-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW10=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX10=\"211\", BX10=\"212\", BX10=\"221\", BX10=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX10), BX10=\"111\", AW10=1), IF(ISBLANK(BY10), 0, BY10)-MIN(IF(ISBLANK(BY10), 0, BY10),MAX(CE10-CF10,0))+ IF(ISBLANK(BZ10), 0, BZ10)-MIN(IF(ISBLANK(BZ10), 0, BZ10),MAX(CE10-CF10-IF(ISBLANK(BY10), 0, BY10),0))+ IF(ISBLANK(CA10), 0, CA10)-MIN(IF(ISBLANK(CA10), 0, CA10),MAX(CE10-CF10-IF(ISBLANK(BY10), 0, BY10)-IF(ISBLANK(BZ10), 0, BZ10),0)),\n                    AND(ISTEXT(BX10), BX10=\"112\", AW10=1), IF(ISBLANK(BY10), 0, BY10)-MIN(IF(ISBLANK(BY10), 0, BY10),MAX(CE10,0))+ IF(ISBLANK(BZ10), 0, BZ10)-MIN(IF(ISBLANK(BZ10), 0, BZ10),MAX(CE10-IF(ISBLANK(BY10), 0, BY10),0))+ IF(ISBLANK(CA10), 0, CA10)-MIN(IF(ISBLANK(CA10), 0, CA10),MAX(CE10-IF(ISBLANK(BY10), 0, BY10)-IF(ISBLANK(BZ10), 0, BZ10),0)),\n                    AND(ISTEXT(BX10), BX10=\"121\", AW10=2), IF(ISBLANK(CB10), 0, CB10)-MIN(IF(ISBLANK(CB10), 0, CB10),MAX(CE10-CG10,0))+ IF(ISBLANK(CC10), 0, CC10)-MIN(IF(ISBLANK(CC10), 0, CC10),MAX(CE10-CG10-IF(ISBLANK(CB10), 0, CB10),0))+ IF(ISBLANK(CD10), 0, CD10)-MIN(IF(ISBLANK(CD10), 0, CD10),MAX(CE10-CG10-IF(ISBLANK(CB10), 0, CB10)-IF(ISBLANK(CC10), 0, CC10),0)),\n                    AND(ISTEXT(BX10), BX10=\"122\", AW10=2), IF(ISBLANK(CB10), 0, CB10)-MIN(IF(ISBLANK(CB10), 0, CB10),MAX(CE10,0))+ IF(ISBLANK(CC10), 0, CC10)-MIN(IF(ISBLANK(CC10), 0, CC10),MAX(CE10-IF(ISBLANK(CB10), 0, CB10),0))+ IF(ISBLANK(CD10), 0, CD10)-MIN(IF(ISBLANK(CD10), 0, CD10),MAX(CE10-IF(ISBLANK(CB10), 0, CB10)-IF(ISBLANK(CC10), 0, CC10),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},{"$f":"IF((CE10=\"N/A\"),AS10,(MIN(AS10,390000-CE10)))","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW10=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI10), IF(OR(ISBLANK(CI10), NOT(ISNUMBER(CI10))), 0, CI10),\n                    AW10=1, 0 + 0 + 0,\n                    AW10=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW10=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI10), IF(OR(ISBLANK(CI10), NOT(ISNUMBER(CI10))), 0, CI10),\n                    AW10=1, IF(ISBLANK(BY10), 0, BY10) + IF(ISBLANK(BZ10), 0, BZ10) + IF(ISBLANK(CA10), 0, CA10),\n                    AW10=2, IF(ISBLANK(CB10), 0, CB10) + IF(ISBLANK(CC10), 0, CC10) + IF(ISBLANK(CD10), 0, CD10)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK10>=CJ10, 0,\n        CK10<CJ10, CJ10-CK10\n    ),\n\"Calculation error\")","v":0},{"$f":"IFERROR(\n    IF(OR(I10=1,I10=2),\n        SUM(CH10,CL10),\n        \"N/A\"),\n    \"Calculation error\")","v":"N/A"},{"$f":"IF(AND(ISNUMBER(CM10), CM10>0), 1, 0)","v":0},"within $500,000",{"$f":"_xlfn.IFS(CO10=Pulldown!$A$1,1,CO10=Pulldown!$A$2,2)","v":1},{"$f":"IF(G10=\"\", 0, IF(OR(E10=\"\", G10<E10), \"Invalid\", DATEDIF(E10, G10, \"Y\") + 1))","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP10=1, CP10=2)), 0%,\n    ISERROR(MATCH(CQ10, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP10=1, VLOOKUP(CQ10, Subsidy!$A$2:$G$26, 6, 0),\n    CP10=2, VLOOKUP(CQ10, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP10=1, CP10=2)), 0%,\n    ISERROR(MATCH(CQ10, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP10=1, VLOOKUP(CQ10, Subsidy!$A$2:$D$26, 2, 0),\n    CP10=2, VLOOKUP(CQ10, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},{"$f":"IFERROR(ROUNDDOWN((CL10*CS10),2), 0)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP10=1, CP10=2)), 0,\n    ISERROR(MATCH(CQ10, Subsidy!$A$2:$A$26, 0)), 0,\n    CP10=2, \"N/A\",\n    AND(CP10=1, CQ10<=9), VLOOKUP(CQ10, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP10=1, CQ10<=9, NOT(ISERROR(MATCH(CQ10, Subsidy!$A$2:$A$26, 0)))), IFERROR(IF(CL10-CU10<0, \"Invalid Case\", CL10-CU10), 0), 0)","v":0},{"$f":"MAX(CT10, CV10)","v":0},{"$f":"IFERROR(CL10-CW10, 0)","v":0},{"$f":"IFERROR(ROUNDDOWN(MIN(SUM(AD10, AS10), 390000), 2), 0)","v":0},{"$f":"CY10-DA10","v":0},{"$f":"SUM(CH10,CL10)","v":0},{"$f":"CW10","v":0},{"$f":"DA10-DB10","v":0}]
[2,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C11=\"\", C11=\"Pls select\"), 0,\nC11=Pulldown!$F$2, 1,\nC11=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},{"$f":"$E$3","v":"2025-05-01"},null,null,{"$f":"_xlfn.IFS(\n    AND(F11<>\"\", G11<>\"\", G11<F11), \"Invalid Date Order\",\n    AND(F11=\"\", G11=\"\"), \"Input Required\",\n    AND(F11=\"\", G11<>\"\"), IF(G11<E11, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F11=\"\", G11=\"\"), \"Input Required\",\n    G11<E11, \"Date Before Transition\",\n    AND(D11=1, DATEDIF(F11, G11+1, \"y\")>=2), \"1-valid\",\n    AND(D11=1, DATEDIF(F11, G11+1, \"y\")<2), \"1-invalid\",\n    AND(D11=2, DATEDIF(F11, G11+1, \"y\")>=5), \"2-valid\",\n    AND(D11=2, DATEDIF(F11, G11+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H11=\"1-valid\", 1,\n    $H11=\"2-valid\", 2,\n    $H11=\"Input Required\", 3,\n    $H11=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F11=\"\",G11=\"\"),\"Input Required\",\n$F11>=$E11,\"轉制日後開始受僱\",\n$E11>$F11,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J11=\"轉制日前開始受僱\", 1,\n    $J11=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L11=Pulldown!$C$1,22500,$L11=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L11=Pulldown!$C$1,2/3,$L11=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",{"$f":"IF(OR(Q11=\"N/A\", R11=\"N/A\", AC11=\"N/A\"), \"N/A\", IF(OR(Q11=\"\", R11=\"\", AC11=\"\"), 0, ROUND(MIN(390000, Q11*R11*AC11), 2)))","v":0},"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",{"$f":"IF(OR(AE11=\"N/A\", AF11=\"N/A\", AR11=\"N/A\"), \"N/A\", IF(OR(AE11=\"\", AF11=\"\", AR11=\"\"), 0, ROUND(MIN(390000, AE11*AF11*AR11),2)))","v":0},0,0,"MPF",{"$f":"_xlfn.IFS(AV11=\"\",0,AV11=Pulldown!$B$2,1,AV11=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX11=\"\",0,AX11=Pulldown!$G$1,1,AX11=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF($AW11=1, \"N/A\",\n IF($AW11=2,\n  IF(OR(NOT(ISNUMBER(BD11)), NOT(ISNUMBER(BE11)), BD11<DATE(1900,1,1), BE11<DATE(1900,1,1), BE11<BD11, BF11=\"N/A\", BF11=\"\", NOT(ISNUMBER(BF11)), BP11=\"N/A\", NOT(ISNUMBER(BP11)), NOT(ISNUMBER(BA11)), NOT(ISNUMBER(BC11)), NOT(ISNUMBER(BQ11)), NOT(ISNUMBER(BR11))),\n   \"N/A\",\n   IFERROR(MIN(ROUND(BA11,2), ROUND(BC11*BP11*BQ11*BR11,2)), \"N/A\")),\n  \"\"))","v":"N/A"},"N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV11=\"\",0,BV11=Pulldown!$H$1,1,BV11=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW11=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX11=\"211\", BX11=\"212\", BX11=\"221\", BX11=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX11), BX11=\"111\", AW11=1), MAX(0, IF(CE11-CF11>0, IF(CE11-CF11-0>0, IF(CE11-CF11-0-0>0, CE11-CF11-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX11), BX11=\"112\", AW11=1), MAX(0, IF(CE11-0>0, IF(CE11-0-0>0, IF(CE11-0-0-0>0, CE11-0-0-0-CF11, 0), 0), 0)),\n                    AND(ISTEXT(BX11), BX11=\"121\", AW11=2), MAX(0, IF(CE11-CG11>0, IF(CE11-CG11-0>0, IF(CE11-CG11-0-0>0, CE11-CG11-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX11), BX11=\"122\", AW11=2), MAX(0, IF(CE11-0>0, IF(CE11-0-0>0, IF(CE11-0-0-0>0, CE11-0-0-0-CG11, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW11=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX11=\"211\", BX11=\"212\", BX11=\"221\", BX11=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX11), BX11=\"111\", AW11=1), MAX(0, IF(CE11-CF11>0, IF(CE11-CF11-IF(OR(ISBLANK(BY11), NOT(ISNUMBER(BY11))), 0, BY11)>0, IF(CE11-CF11-IF(OR(ISBLANK(BY11), NOT(ISNUMBER(BY11))), 0, BY11)-IF(OR(ISBLANK(BZ11), NOT(ISNUMBER(BZ11))), 0, BZ11)>0, CE11-CF11-IF(OR(ISBLANK(BY11), NOT(ISNUMBER(BY11))), 0, BY11)-IF(OR(ISBLANK(BZ11), NOT(ISNUMBER(BZ11))), 0, BZ11)-IF(OR(ISBLANK(CA11), NOT(ISNUMBER(CA11))), 0, CA11), 0), 0), 0)),\n                    AND(ISTEXT(BX11), BX11=\"112\", AW11=1), MAX(0, IF(CE11-IF(OR(ISBLANK(BY11), NOT(ISNUMBER(BY11))), 0, BY11)>0, IF(CE11-IF(OR(ISBLANK(BY11), NOT(ISNUMBER(BY11))), 0, BY11)-IF(OR(ISBLANK(BZ11), NOT(ISNUMBER(BZ11))), 0, BZ11)>0, IF(CE11-IF(OR(ISBLANK(BY11), NOT(ISNUMBER(BY11))), 0, BY11)-IF(OR(ISBLANK(BZ11), NOT(ISNUMBER(BZ11))), 0, BZ11)-IF(OR(ISBLANK(CA11), NOT(ISNUMBER(CA11))), 0, CA11)>0, CE11-IF(OR(ISBLANK(BY11), NOT(ISNUMBER(BY11))), 0, BY11)-IF(OR(ISBLANK(BZ11), NOT(ISNUMBER(BZ11))), 0, BZ11)-IF(OR(ISBLANK(CA11), NOT(ISNUMBER(CA11))), 0, CA11)-CF11, 0), 0), 0)),\n                    AND(ISTEXT(BX11), BX11=\"121\", AW11=2), MAX(0, IF(CE11-CG11>0, IF(CE11-CG11-IF(OR(ISBLANK(CB11), NOT(ISNUMBER(CB11))), 0, CB11)>0, IF(CE11-CG11-IF(OR(ISBLANK(CB11), NOT(ISNUMBER(CB11))), 0, CB11)-IF(OR(ISBLANK(CC11), NOT(ISNUMBER(CC11))), 0, CC11)>0, CE11-CG11-IF(OR(ISBLANK(CB11), NOT(ISNUMBER(CB11))), 0, CB11)-IF(OR(ISBLANK(CC11), NOT(ISNUMBER(CC11))), 0, CC11)-IF(OR(ISBLANK(CD11), NOT(ISNUMBER(CD11))), 0, CD11), 0), 0), 0)),\n                    AND(ISTEXT(BX11), BX11=\"122\", AW11=2), MAX(0, IF(CE11-IF(OR(ISBLANK(CB11), NOT(ISNUMBER(CB11))), 0, CB11)>0, IF(CE11-IF(OR(ISBLANK(CB11), NOT(ISNUMBER(CB11))), 0, CB11)-IF(OR(ISBLANK(CC11), NOT(ISNUMBER(CC11))), 0, CC11)>0, IF(CE11-IF(OR(ISBLANK(CB11), NOT(ISNUMBER(CB11))), 0, CB11)-IF(OR(ISBLANK(CC11), NOT(ISNUMBER(CC11))), 0, CC11)-IF(OR(ISBLANK(CD11), NOT(ISNUMBER(CD11))), 0, CD11)>0, CE11-IF(OR(ISBLANK(CB11), NOT(ISNUMBER(CB11))), 0, CB11)-IF(OR(ISBLANK(CC11), NOT(ISNUMBER(CC11))), 0, CC11)-IF(OR(ISBLANK(CD11), NOT(ISNUMBER(CD11))), 0, CD11)-CG11, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW11=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX11=\"211\", BX11=\"212\", BX11=\"221\", BX11=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX11), BX11=\"111\", AW11=1), 0-MIN(0,MAX(CE11-CF11,0))+ 0-MIN(0,MAX(CE11-CF11-0,0))+ 0-MIN(0,MAX(CE11-CF11-0-0,0)),\n                    AND(ISTEXT(BX11), BX11=\"112\", AW11=1), 0-MIN(0,MAX(CE11,0))+ 0-MIN(0,MAX(CE11-0,0))+ 0-MIN(0,MAX(CE11-0-0,0)),\n                    AND(ISTEXT(BX11), BX11=\"121\", AW11=2), 0-MIN(0,MAX(CE11-CG11,0))+ 0-MIN(0,MAX(CE11-CG11-0,0))+ 0-MIN(0,MAX(CE11-CG11-0-0,0)),\n                    AND(ISTEXT(BX11), BX11=\"122\", AW11=2), 0-MIN(0,MAX(CE11,0))+ 0-MIN(0,MAX(CE11-0,0))+ 0-MIN(0,MAX(CE11-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW11=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX11=\"211\", BX11=\"212\", BX11=\"221\", BX11=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX11), BX11=\"111\", AW11=1), IF(ISBLANK(BY11), 0, BY11)-MIN(IF(ISBLANK(BY11), 0, BY11),MAX(CE11-CF11,0))+ IF(ISBLANK(BZ11), 0, BZ11)-MIN(IF(ISBLANK(BZ11), 0, BZ11),MAX(CE11-CF11-IF(ISBLANK(BY11), 0, BY11),0))+ IF(ISBLANK(CA11), 0, CA11)-MIN(IF(ISBLANK(CA11), 0, CA11),MAX(CE11-CF11-IF(ISBLANK(BY11), 0, BY11)-IF(ISBLANK(BZ11), 0, BZ11),0)),\n                    AND(ISTEXT(BX11), BX11=\"112\", AW11=1), IF(ISBLANK(BY11), 0, BY11)-MIN(IF(ISBLANK(BY11), 0, BY11),MAX(CE11,0))+ IF(ISBLANK(BZ11), 0, BZ11)-MIN(IF(ISBLANK(BZ11), 0, BZ11),MAX(CE11-IF(ISBLANK(BY11), 0, BY11),0))+ IF(ISBLANK(CA11), 0, CA11)-MIN(IF(ISBLANK(CA11), 0, CA11),MAX(CE11-IF(ISBLANK(BY11), 0, BY11)-IF(ISBLANK(BZ11), 0, BZ11),0)),\n                    AND(ISTEXT(BX11), BX11=\"121\", AW11=2), IF(ISBLANK(CB11), 0, CB11)-MIN(IF(ISBLANK(CB11), 0, CB11),MAX(CE11-CG11,0))+ IF(ISBLANK(CC11), 0, CC11)-MIN(IF(ISBLANK(CC11), 0, CC11),MAX(CE11-CG11-IF(ISBLANK(CB11), 0, CB11),0))+ IF(ISBLANK(CD11), 0, CD11)-MIN(IF(ISBLANK(CD11), 0, CD11),MAX(CE11-CG11-IF(ISBLANK(CB11), 0, CB11)-IF(ISBLANK(CC11), 0, CC11),0)),\n                    AND(ISTEXT(BX11), BX11=\"122\", AW11=2), IF(ISBLANK(CB11), 0, CB11)-MIN(IF(ISBLANK(CB11), 0, CB11),MAX(CE11,0))+ IF(ISBLANK(CC11), 0, CC11)-MIN(IF(ISBLANK(CC11), 0, CC11),MAX(CE11-IF(ISBLANK(CB11), 0, CB11),0))+ IF(ISBLANK(CD11), 0, CD11)-MIN(IF(ISBLANK(CD11), 0, CD11),MAX(CE11-IF(ISBLANK(CB11), 0, CB11)-IF(ISBLANK(CC11), 0, CC11),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW11=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI11), IF(OR(ISBLANK(CI11), NOT(ISNUMBER(CI11))), 0, CI11),\n                    AW11=1, 0 + 0 + 0,\n                    AW11=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW11=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI11), IF(OR(ISBLANK(CI11), NOT(ISNUMBER(CI11))), 0, CI11),\n                    AW11=1, IF(ISBLANK(BY11), 0, BY11) + IF(ISBLANK(BZ11), 0, BZ11) + IF(ISBLANK(CA11), 0, CA11),\n                    AW11=2, IF(ISBLANK(CB11), 0, CB11) + IF(ISBLANK(CC11), 0, CC11) + IF(ISBLANK(CD11), 0, CD11)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK11>=CJ11, 0,\n        CK11<CJ11, CJ11-CK11\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO11=Pulldown!$A$1,1,CO11=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP11=1, CP11=2)), 0%,\n    ISERROR(MATCH(CQ11, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP11=1, VLOOKUP(CQ11, Subsidy!$A$2:$G$26, 6, 0),\n    CP11=2, VLOOKUP(CQ11, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP11=1, CP11=2)), 0%,\n    ISERROR(MATCH(CQ11, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP11=1, VLOOKUP(CQ11, Subsidy!$A$2:$D$26, 2, 0),\n    CP11=2, VLOOKUP(CQ11, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP11=1, CP11=2)), 0,\n    ISERROR(MATCH(CQ11, Subsidy!$A$2:$A$26, 0)), 0,\n    CP11=2, \"N/A\",\n    AND(CP11=1, CQ11<=9), VLOOKUP(CQ11, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP11=1, CQ11<=9, NOT(ISERROR(MATCH(CQ11, Subsidy!$A$2:$A$26, 0)))), IFERROR(IF(CL11-CU11<0, \"Invalid Case\", CL11-CU11), 0), 0)","v":0},0,0,0,0,0,0,0]
[3,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C12=\"\", C12=\"Pls select\"), 0,\nC12=Pulldown!$F$2, 1,\nC12=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F12<>\"\", G12<>\"\", G12<F12), \"Invalid Date Order\",\n    AND(F12=\"\", G12=\"\"), \"Input Required\",\n    AND(F12=\"\", G12<>\"\"), IF(G12<E12, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F12=\"\", G12=\"\"), \"Input Required\",\n    G12<E12, \"Date Before Transition\",\n    AND(D12=1, DATEDIF(F12, G12+1, \"y\")>=2), \"1-valid\",\n    AND(D12=1, DATEDIF(F12, G12+1, \"y\")<2), \"1-invalid\",\n    AND(D12=2, DATEDIF(F12, G12+1, \"y\")>=5), \"2-valid\",\n    AND(D12=2, DATEDIF(F12, G12+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H12=\"1-valid\", 1,\n    $H12=\"2-valid\", 2,\n    $H12=\"Input Required\", 3,\n    $H12=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F12=\"\",G12=\"\"),\"Input Required\",\n$F12>=$E12,\"轉制日後開始受僱\",\n$E12>$F12,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J12=\"轉制日前開始受僱\", 1,\n    $J12=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L12=Pulldown!$C$1,22500,$L12=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L12=Pulldown!$C$1,2/3,$L12=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,{"$f":"IF(OR(I12=1, I12=2), IF(K12=0, \"\", IF(K12=1, IF(OR(M12=\"N/A\", O12=\"N/A\"), \"N/A\", IF(OR(M12=\"\", O12=\"\"), \"\", MIN(M12, O12))), IF(K12=2, \"N/A\", \"\"))), \"\")","v":""},0.66666666666666663,{"$f":"IF(OR(I12=1, I12=2), IF((F12<=E12),(DATEDIF(F12,E12,\"Y\")),\"N/A\"), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12>E12, F12, F12), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12>E12, E12-1, E12-1), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12>E12, \"N/A\", E12-DATE(YEAR(F12)+S12, MONTH(F12), DAY(F12))), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12>E12, DATE(YEAR(E12), MONTH(F12), DAY(F12)), DATE(YEAR(F12)+S12, MONTH(F12), DAY(F12))), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12>E12, E12-1, E12-1), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12>E12, \"N/A\", DATE(YEAR(W12)+1, MONTH(W12), DAY(W12))-W12), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12>E12, DATE(YEAR(E12), MONTH(F12), DAY(F12)), DATE(YEAR(F12)+S12, MONTH(F12), DAY(F12))), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12>E12, DATE(YEAR(W12)+1, MONTH(W12), DAY(W12))-1, DATE(YEAR(W12)+1, MONTH(W12), DAY(W12))-1), \"\")","v":""},{"$f":"IF(OR(S12=\"N/A\", V12=\"N/A\", Y12=\"N/A\"), \"N/A\", IF(OR(S12=\"\", V12=\"\", Y12=\"\", Y12=0), \"\", V12/Y12))","v":""},{"$f":"IF(AB12=\"N/A\", \"N/A\", IF(AB12=\"\", \"\", S12 + AB12))","v":""},0,{"$f":"IF(OR(I12=1, I12=2), IF(K12=0, \"\", IF(OR(K12=1, K12=2), IF(OR(M12=\"N/A\", P12=\"N/A\"), \"N/A\", IF(OR(M12=\"\", P12=\"\"), \"\", MIN(M12, P12))), \"\")), \"\")","v":""},0.66666666666666663,{"$f":"IF(E12>F12,E12,F12)","v":"2025-05-01"},{"$f":"IF(OR(I12=1, I12=2), IF(F12<=E12, DATEDIF(E12, G12, \"Y\"), DATEDIF(F12, G12, \"Y\")), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12<=E12, E12, F12), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), G12, \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12<=E12, G12-DATE(YEAR(E12)+AH12, MONTH(E12), DAY(E12)), G12-DATE(YEAR(F12)+AH12, MONTH(F12), DAY(F12)))+1, \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12<=E12, DATE(YEAR(E12)+AH12, MONTH(E12), DAY(E12)), DATE(YEAR(F12)+AH12, MONTH(F12), DAY(F12))), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), G12, \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12<=E12, DATE(YEAR(E12)+AH12+1, MONTH(E12), DAY(E12))-DATE(YEAR(E12)+AH12, MONTH(E12), DAY(E12)), DATE(YEAR(F12)+AH12+1, MONTH(F12), DAY(F12))-DATE(YEAR(F12)+AH12, MONTH(F12), DAY(F12))), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12<=E12, DATE(YEAR(E12)+AH12, MONTH(E12), DAY(E12)), DATE(YEAR(F12)+AH12, MONTH(F12), DAY(F12))), \"\")","v":""},{"$f":"IF(OR(I12=1, I12=2), IF(F12<=E12, DATE(YEAR(E12)+AH12+1, MONTH(E12), DAY(E12)), DATE(YEAR(F12)+AH12+1, MONTH(F12), DAY(F12)))-1, \"\")","v":""},{"$f":"IF(OR(AH12=\"N/A\", AK12=\"N/A\", AN12=\"N/A\"), \"N/A\", IF(OR(AH12=\"\", AK12=\"\", AN12=\"\", AN12=0), \"\", AK12/AN12))","v":""},{"$f":"IF(AQ12=\"N/A\", \"N/A\", IF(AQ12=\"\", \"\", AH12 + AQ12))","v":""},0,{"$f":"IF(AD12=\"N/A\", AS12, IFERROR(IF(AD12+AS12>=390000, 390000-AD12, AS12), AS12))","v":0},{"$f":"IFERROR(ROUNDDOWN(MIN(SUM(AD12, AS12), 390000), 2), 0)","v":0},"MPF",{"$f":"_xlfn.IFS(AV12=\"\",0,AV12=Pulldown!$B$2,1,AV12=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX12=\"\",0,AX12=Pulldown!$G$1,1,AX12=Pulldown!$G$2,2)","v":1},0,0,0,{"$f":"IF(AW12=1, \"N/A\", IF(BB12=\"\", 0, MIN(30000, BB12)))","v":"N/A"},{"$f":"IF(AW12=1,\"N/A\",(MAX(\"1/12/2000\",F12)))","v":"N/A"},{"$f":"IF(AW12=1,\"N/A\",G12)","v":"N/A"},{"$f":"IF(AW12=1, \"N/A\", IF(AW12=2, IFERROR(IF(OR(NOT(ISNUMBER(BD12)), NOT(ISNUMBER(BE12)), BD12<DATE(1900,1,1), BE12<DATE(1900,1,1), BE12<BD12), \"N/A\", DATEDIF(BD12, BE12, \"Y\")), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW12=1, \"N/A\", IF(AW12=2, BD12, \"\"))","v":"N/A"},{"$f":"IF(AW12=1, \"N/A\", IF(AW12=2, DATE(YEAR(BE12), MONTH(BD12), DAY(BD12)-1), \"\"))","v":"N/A"},{"$f":"IF(AW12=1, \"N/A\", IF(AW12=2, IFERROR(IF(OR(NOT(ISNUMBER(BD12)), NOT(ISNUMBER(BE12)), BD12<DATE(1900,1,1), BE12<DATE(1900,1,1), BE12<BD12), \"N/A\", BE12 - DATE(YEAR(BD12) + BF12, MONTH(BD12), DAY(BD12)) + 1), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW12=1, \"N/A\", IF(AW12=2, IFERROR(IF(OR(NOT(ISNUMBER(BD12)), NOT(ISNUMBER(BE12)), BD12<DATE(1900,1,1), BE12<DATE(1900,1,1), BE12<BD12), \"N/A\", DATE(YEAR(BD12) +BF12, MONTH(BD12), DAY(BD12))), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW12=1, \"N/A\", IF(AW12=2, BE12, \"\"))","v":"N/A"},{"$f":"IF(AW12=1, \"N/A\",\n IF(AW12=2,\n  IF(OR(NOT(ISNUMBER(BD12)), NOT(ISNUMBER(BE12)), BD12<DATE(1900,1,1), BE12<DATE(1900,1,1), BE12<BD12, BF12=\"N/A\", BF12=\"\", NOT(ISNUMBER(BF12))),\n   \"N/A\",\n   IFERROR(\n    IF(AND(ISNUMBER(DATE(YEAR(BD12)+BF12+1, MONTH(BD12), DAY(BD12)-1)), ISNUMBER(DATE(YEAR(BD12)+BF12, MONTH(BD12), DAY(BD12)))),\n     DATE(YEAR(BD12)+BF12+1, MONTH(BD12), DAY(BD12)-1) - DATE(YEAR(BD12)+BF12, MONTH(BD12), DAY(BD12)) + 1,\n     \"N/A\"),\n    \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF(AW12=1, \"N/A\", IF(AW12=2, IFERROR(IF(OR(NOT(ISNUMBER(BD12)), NOT(ISNUMBER(BE12)), BD12<DATE(1900,1,1), BE12<DATE(1900,1,1), BE12<BD12), \"N/A\", DATE(YEAR(BD12) + BF12, MONTH(BD12), DAY(BD12))), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW12=1, \"N/A\",\n IF(AW12=2,\n  IF(OR(NOT(ISNUMBER(BD12)), NOT(ISNUMBER(BE12)), BD12<DATE(1900,1,1), BE12<DATE(1900,1,1), BE12<BD12, BF12=\"N/A\", BF12=\"\", NOT(ISNUMBER(BF12))),\n   \"N/A\",\n   IFERROR(\n    IF(ISNUMBER(DATE(YEAR(BD12)+BF12+1, MONTH(BD12), DAY(BD12)-1)),\n     DATE(YEAR(BD12)+BF12+1, MONTH(BD12), DAY(BD12)-1),\n     \"N/A\"),\n    \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW12=1, \"N/A\",\n IF($AW12=2,\n  IF(OR(NOT(ISNUMBER(BD12)), NOT(ISNUMBER(BE12)), BD12<DATE(1900,1,1), BE12<DATE(1900,1,1), BE12<BD12, BF12=\"N/A\", BF12=\"\", NOT(ISNUMBER(BF12)), BI12=\"N/A\", NOT(ISNUMBER(BI12)), BL12=\"N/A\", NOT(ISNUMBER(BL12)), BL12=0),\n   \"N/A\",\n   IFERROR(BI12/BL12, \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW12=1, \"N/A\",\n IF($AW12=2,\n  IF(OR(NOT(ISNUMBER(BD12)), NOT(ISNUMBER(BE12)), BD12<DATE(1900,1,1), BE12<DATE(1900,1,1), BE12<BD12, BF12=\"N/A\", BF12=\"\", NOT(ISNUMBER(BF12)), BO12=\"N/A\", NOT(ISNUMBER(BO12))),\n   \"N/A\",\n   IFERROR(BF12+BO12, \"N/A\")),\n  \"\"))","v":"N/A"},"N/A","N/A","N/A",{"$f":"IF($AW12=1, \"N/A\",\n IF($AW12=2,\n  IF(OR(NOT(ISNUMBER(BD12)), NOT(ISNUMBER(BE12)), BD12<DATE(1900,1,1), BE12<DATE(1900,1,1), BE12<BD12, BF12=\"N/A\", BF12=\"\", NOT(ISNUMBER(BF12)), BS12=\"N/A\", NOT(ISNUMBER(BS12)), NOT(ISNUMBER(BA12))),\n   \"N/A\",\n   IF(BA12=\"\", 0, IFERROR(BA12 - ROUNDDOWN(BS12,2), \"N/A\"))),\n  \"\"))","v":"N/A"},{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV12=\"\",0,BV12=Pulldown!$H$1,1,BV12=Pulldown!$H$2,2)","v":2},{"$f":"CONCATENATE(K12,AW12,AY12)","v":"011"},0,0,0,0,0,0,{"$f":"IF((AD12=\"N/A\"),\"N/A\",(MIN(390000,AD12)))","v":0},0,{"$f":"IF($AW12=2,(IF((AD12=\"N/A\"),\"N/A\",(BS12))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW12=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX12=\"211\", BX12=\"212\", BX12=\"221\", BX12=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX12), BX12=\"111\", AW12=1), MAX(0, IF(CE12-CF12>0, IF(CE12-CF12-0>0, IF(CE12-CF12-0-0>0, CE12-CF12-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX12), BX12=\"112\", AW12=1), MAX(0, IF(CE12-0>0, IF(CE12-0-0>0, IF(CE12-0-0-0>0, CE12-0-0-0-CF12, 0), 0), 0)),\n                    AND(ISTEXT(BX12), BX12=\"121\", AW12=2), MAX(0, IF(CE12-CG12>0, IF(CE12-CG12-0>0, IF(CE12-CG12-0-0>0, CE12-CG12-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX12), BX12=\"122\", AW12=2), MAX(0, IF(CE12-0>0, IF(CE12-0-0>0, IF(CE12-0-0-0>0, CE12-0-0-0-CG12, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW12=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX12=\"211\", BX12=\"212\", BX12=\"221\", BX12=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX12), BX12=\"111\", AW12=1), MAX(0, IF(CE12-CF12>0, IF(CE12-CF12-IF(OR(ISBLANK(BY12), NOT(ISNUMBER(BY12))), 0, BY12)>0, IF(CE12-CF12-IF(OR(ISBLANK(BY12), NOT(ISNUMBER(BY12))), 0, BY12)-IF(OR(ISBLANK(BZ12), NOT(ISNUMBER(BZ12))), 0, BZ12)>0, CE12-CF12-IF(OR(ISBLANK(BY12), NOT(ISNUMBER(BY12))), 0, BY12)-IF(OR(ISBLANK(BZ12), NOT(ISNUMBER(BZ12))), 0, BZ12)-IF(OR(ISBLANK(CA12), NOT(ISNUMBER(CA12))), 0, CA12), 0), 0), 0)),\n                    AND(ISTEXT(BX12), BX12=\"112\", AW12=1), MAX(0, IF(CE12-IF(OR(ISBLANK(BY12), NOT(ISNUMBER(BY12))), 0, BY12)>0, IF(CE12-IF(OR(ISBLANK(BY12), NOT(ISNUMBER(BY12))), 0, BY12)-IF(OR(ISBLANK(BZ12), NOT(ISNUMBER(BZ12))), 0, BZ12)>0, IF(CE12-IF(OR(ISBLANK(BY12), NOT(ISNUMBER(BY12))), 0, BY12)-IF(OR(ISBLANK(BZ12), NOT(ISNUMBER(BZ12))), 0, BZ12)-IF(OR(ISBLANK(CA12), NOT(ISNUMBER(CA12))), 0, CA12)>0, CE12-IF(OR(ISBLANK(BY12), NOT(ISNUMBER(BY12))), 0, BY12)-IF(OR(ISBLANK(BZ12), NOT(ISNUMBER(BZ12))), 0, BZ12)-IF(OR(ISBLANK(CA12), NOT(ISNUMBER(CA12))), 0, CA12)-CF12, 0), 0), 0)),\n                    AND(ISTEXT(BX12), BX12=\"121\", AW12=2), MAX(0, IF(CE12-CG12>0, IF(CE12-CG12-IF(OR(ISBLANK(CB12), NOT(ISNUMBER(CB12))), 0, CB12)>0, IF(CE12-CG12-IF(OR(ISBLANK(CB12), NOT(ISNUMBER(CB12))), 0, CB12)-IF(OR(ISBLANK(CC12), NOT(ISNUMBER(CC12))), 0, CC12)>0, CE12-CG12-IF(OR(ISBLANK(CB12), NOT(ISNUMBER(CB12))), 0, CB12)-IF(OR(ISBLANK(CC12), NOT(ISNUMBER(CC12))), 0, CC12)-IF(OR(ISBLANK(CD12), NOT(ISNUMBER(CD12))), 0, CD12), 0), 0), 0)),\n                    AND(ISTEXT(BX12), BX12=\"122\", AW12=2), MAX(0, IF(CE12-IF(OR(ISBLANK(CB12), NOT(ISNUMBER(CB12))), 0, CB12)>0, IF(CE12-IF(OR(ISBLANK(CB12), NOT(ISNUMBER(CB12))), 0, CB12)-IF(OR(ISBLANK(CC12), NOT(ISNUMBER(CC12))), 0, CC12)>0, IF(CE12-IF(OR(ISBLANK(CB12), NOT(ISNUMBER(CB12))), 0, CB12)-IF(OR(ISBLANK(CC12), NOT(ISNUMBER(CC12))), 0, CC12)-IF(OR(ISBLANK(CD12), NOT(ISNUMBER(CD12))), 0, CD12)>0, CE12-IF(OR(ISBLANK(CB12), NOT(ISNUMBER(CB12))), 0, CB12)-IF(OR(ISBLANK(CC12), NOT(ISNUMBER(CC12))), 0, CC12)-IF(OR(ISBLANK(CD12), NOT(ISNUMBER(CD12))), 0, CD12)-CG12, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW12=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX12=\"211\", BX12=\"212\", BX12=\"221\", BX12=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX12), BX12=\"111\", AW12=1), 0-MIN(0,MAX(CE12-CF12,0))+ 0-MIN(0,MAX(CE12-CF12-0,0))+ 0-MIN(0,MAX(CE12-CF12-0-0,0)),\n                    AND(ISTEXT(BX12), BX12=\"112\", AW12=1), 0-MIN(0,MAX(CE12,0))+ 0-MIN(0,MAX(CE12-0,0))+ 0-MIN(0,MAX(CE12-0-0,0)),\n                    AND(ISTEXT(BX12), BX12=\"121\", AW12=2), 0-MIN(0,MAX(CE12-CG12,0))+ 0-MIN(0,MAX(CE12-CG12-0,0))+ 0-MIN(0,MAX(CE12-CG12-0-0,0)),\n                    AND(ISTEXT(BX12), BX12=\"122\", AW12=2), 0-MIN(0,MAX(CE12,0))+ 0-MIN(0,MAX(CE12-0,0))+ 0-MIN(0,MAX(CE12-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW12=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX12=\"211\", BX12=\"212\", BX12=\"221\", BX12=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX12), BX12=\"111\", AW12=1), IF(ISBLANK(BY12), 0, BY12)-MIN(IF(ISBLANK(BY12), 0, BY12),MAX(CE12-CF12,0))+ IF(ISBLANK(BZ12), 0, BZ12)-MIN(IF(ISBLANK(BZ12), 0, BZ12),MAX(CE12-CF12-IF(ISBLANK(BY12), 0, BY12),0))+ IF(ISBLANK(CA12), 0, CA12)-MIN(IF(ISBLANK(CA12), 0, CA12),MAX(CE12-CF12-IF(ISBLANK(BY12), 0, BY12)-IF(ISBLANK(BZ12), 0, BZ12),0)),\n                    AND(ISTEXT(BX12), BX12=\"112\", AW12=1), IF(ISBLANK(BY12), 0, BY12)-MIN(IF(ISBLANK(BY12), 0, BY12),MAX(CE12,0))+ IF(ISBLANK(BZ12), 0, BZ12)-MIN(IF(ISBLANK(BZ12), 0, BZ12),MAX(CE12-IF(ISBLANK(BY12), 0, BY12),0))+ IF(ISBLANK(CA12), 0, CA12)-MIN(IF(ISBLANK(CA12), 0, CA12),MAX(CE12-IF(ISBLANK(BY12), 0, BY12)-IF(ISBLANK(BZ12), 0, BZ12),0)),\n                    AND(ISTEXT(BX12), BX12=\"121\", AW12=2), IF(ISBLANK(CB12), 0, CB12)-MIN(IF(ISBLANK(CB12), 0, CB12),MAX(CE12-CG12,0))+ IF(ISBLANK(CC12), 0, CC12)-MIN(IF(ISBLANK(CC12), 0, CC12),MAX(CE12-CG12-IF(ISBLANK(CB12), 0, CB12),0))+ IF(ISBLANK(CD12), 0, CD12)-MIN(IF(ISBLANK(CD12), 0, CD12),MAX(CE12-CG12-IF(ISBLANK(CB12), 0, CB12)-IF(ISBLANK(CC12), 0, CC12),0)),\n                    AND(ISTEXT(BX12), BX12=\"122\", AW12=2), IF(ISBLANK(CB12), 0, CB12)-MIN(IF(ISBLANK(CB12), 0, CB12),MAX(CE12,0))+ IF(ISBLANK(CC12), 0, CC12)-MIN(IF(ISBLANK(CC12), 0, CC12),MAX(CE12-IF(ISBLANK(CB12), 0, CB12),0))+ IF(ISBLANK(CD12), 0, CD12)-MIN(IF(ISBLANK(CD12), 0, CD12),MAX(CE12-IF(ISBLANK(CB12), 0, CB12)-IF(ISBLANK(CC12), 0, CC12),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},{"$f":"IF((CE12=\"N/A\"),AS12,(MIN(AS12,390000-CE12)))","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW12=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI12), IF(OR(ISBLANK(CI12), NOT(ISNUMBER(CI12))), 0, CI12),\n                    AW12=1, 0 + 0 + 0,\n                    AW12=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW12=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI12), IF(OR(ISBLANK(CI12), NOT(ISNUMBER(CI12))), 0, CI12),\n                    AW12=1, IF(ISBLANK(BY12), 0, BY12) + IF(ISBLANK(BZ12), 0, BZ12) + IF(ISBLANK(CA12), 0, CA12),\n                    AW12=2, IF(ISBLANK(CB12), 0, CB12) + IF(ISBLANK(CC12), 0, CC12) + IF(ISBLANK(CD12), 0, CD12)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK12>=CJ12, 0,\n        CK12<CJ12, CJ12-CK12\n    ),\n\"Calculation error\")","v":0},{"$f":"IFERROR(\n    IF(OR(I12=1,I12=2),\n        SUM(CH12,CL12),\n        \"N/A\"),\n    \"Calculation error\")","v":"N/A"},{"$f":"IF(AND(ISNUMBER(CM12), CM12>0), 1, 0)","v":0},"within $500,000",{"$f":"_xlfn.IFS(CO12=Pulldown!$A$1,1,CO12=Pulldown!$A$2,2)","v":1},{"$f":"IF(G12=\"\", 0, IF(OR(E12=\"\", G12<E12), \"Invalid\", DATEDIF(E12, G12, \"Y\") + 1))","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP12=1, CP12=2)), 0%,\n    ISERROR(MATCH(CQ12, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP12=1, VLOOKUP(CQ12, Subsidy!$A$2:$G$26, 6, 0),\n    CP12=2, VLOOKUP(CQ12, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP12=1, CP12=2)), 0%,\n    ISERROR(MATCH(CQ12, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP12=1, VLOOKUP(CQ12, Subsidy!$A$2:$D$26, 2, 0),\n    CP12=2, VLOOKUP(CQ12, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},{"$f":"IFERROR(ROUNDDOWN((CL12*CS12),2), 0)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP12=1, CP12=2)), 0,\n    ISERROR(MATCH(CQ12, Subsidy!$A$2:$A$26, 0)), 0,\n    CP12=2, \"N/A\",\n    AND(CP12=1, CQ12<=9), VLOOKUP(CQ12, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP12=1, CQ12<=9, NOT(ISERROR(MATCH(CQ12, Subsidy!$A$2:$A$26, 0)))), IFERROR(IF(CL12-CU12<0, \"Invalid Case\", CL12-CU12), 0), 0)","v":0},{"$f":"MAX(CT12, CV12)","v":0},{"$f":"IFERROR(CL12-CW12, 0)","v":0},{"$f":"IFERROR(ROUNDDOWN(MIN(SUM(AD12, AS12), 390000), 2), 0)","v":0},{"$f":"CY12-DA12","v":0},{"$f":"SUM(CH12,CL12)","v":0},{"$f":"CW12","v":0},{"$f":"DA12-DB12","v":0}]
[4,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C13=\"\", C13=\"Pls select\"), 0,\nC13=Pulldown!$F$2, 1,\nC13=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F13<>\"\", G13<>\"\", G13<F13), \"Invalid Date Order\",\n    AND(F13=\"\", G13=\"\"), \"Input Required\",\n    AND(F13=\"\", G13<>\"\"), IF(G13<E13, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F13=\"\", G13=\"\"), \"Input Required\",\n    G13<E13, \"Date Before Transition\",\n    AND(D13=1, DATEDIF(F13, G13+1, \"y\")>=2), \"1-valid\",\n    AND(D13=1, DATEDIF(F13, G13+1, \"y\")<2), \"1-invalid\",\n    AND(D13=2, DATEDIF(F13, G13+1, \"y\")>=5), \"2-valid\",\n    AND(D13=2, DATEDIF(F13, G13+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H13=\"1-valid\", 1,\n    $H13=\"2-valid\", 2,\n    $H13=\"Input Required\", 3,\n    $H13=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F13=\"\",G13=\"\"),\"Input Required\",\n$F13>=$E13,\"轉制日後開始受僱\",\n$E13>$F13,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J13=\"轉制日前開始受僱\", 1,\n    $J13=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L13=Pulldown!$C$1,22500,$L13=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L13=Pulldown!$C$1,2/3,$L13=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV13=\"\",0,AV13=Pulldown!$B$2,1,AV13=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX13=\"\",0,AX13=Pulldown!$G$1,1,AX13=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV13=\"\",0,BV13=Pulldown!$H$1,1,BV13=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW13=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX13=\"211\", BX13=\"212\", BX13=\"221\", BX13=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX13), BX13=\"111\", AW13=1), MAX(0, IF(CE13-CF13>0, IF(CE13-CF13-0>0, IF(CE13-CF13-0-0>0, CE13-CF13-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX13), BX13=\"112\", AW13=1), MAX(0, IF(CE13-0>0, IF(CE13-0-0>0, IF(CE13-0-0-0>0, CE13-0-0-0-CF13, 0), 0), 0)),\n                    AND(ISTEXT(BX13), BX13=\"121\", AW13=2), MAX(0, IF(CE13-CG13>0, IF(CE13-CG13-0>0, IF(CE13-CG13-0-0>0, CE13-CG13-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX13), BX13=\"122\", AW13=2), MAX(0, IF(CE13-0>0, IF(CE13-0-0>0, IF(CE13-0-0-0>0, CE13-0-0-0-CG13, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW13=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX13=\"211\", BX13=\"212\", BX13=\"221\", BX13=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX13), BX13=\"111\", AW13=1), MAX(0, IF(CE13-CF13>0, IF(CE13-CF13-IF(OR(ISBLANK(BY13), NOT(ISNUMBER(BY13))), 0, BY13)>0, IF(CE13-CF13-IF(OR(ISBLANK(BY13), NOT(ISNUMBER(BY13))), 0, BY13)-IF(OR(ISBLANK(BZ13), NOT(ISNUMBER(BZ13))), 0, BZ13)>0, CE13-CF13-IF(OR(ISBLANK(BY13), NOT(ISNUMBER(BY13))), 0, BY13)-IF(OR(ISBLANK(BZ13), NOT(ISNUMBER(BZ13))), 0, BZ13)-IF(OR(ISBLANK(CA13), NOT(ISNUMBER(CA13))), 0, CA13), 0), 0), 0)),\n                    AND(ISTEXT(BX13), BX13=\"112\", AW13=1), MAX(0, IF(CE13-IF(OR(ISBLANK(BY13), NOT(ISNUMBER(BY13))), 0, BY13)>0, IF(CE13-IF(OR(ISBLANK(BY13), NOT(ISNUMBER(BY13))), 0, BY13)-IF(OR(ISBLANK(BZ13), NOT(ISNUMBER(BZ13))), 0, BZ13)>0, IF(CE13-IF(OR(ISBLANK(BY13), NOT(ISNUMBER(BY13))), 0, BY13)-IF(OR(ISBLANK(BZ13), NOT(ISNUMBER(BZ13))), 0, BZ13)-IF(OR(ISBLANK(CA13), NOT(ISNUMBER(CA13))), 0, CA13)>0, CE13-IF(OR(ISBLANK(BY13), NOT(ISNUMBER(BY13))), 0, BY13)-IF(OR(ISBLANK(BZ13), NOT(ISNUMBER(BZ13))), 0, BZ13)-IF(OR(ISBLANK(CA13), NOT(ISNUMBER(CA13))), 0, CA13)-CF13, 0), 0), 0)),\n                    AND(ISTEXT(BX13), BX13=\"121\", AW13=2), MAX(0, IF(CE13-CG13>0, IF(CE13-CG13-IF(OR(ISBLANK(CB13), NOT(ISNUMBER(CB13))), 0, CB13)>0, IF(CE13-CG13-IF(OR(ISBLANK(CB13), NOT(ISNUMBER(CB13))), 0, CB13)-IF(OR(ISBLANK(CC13), NOT(ISNUMBER(CC13))), 0, CC13)>0, CE13-CG13-IF(OR(ISBLANK(CB13), NOT(ISNUMBER(CB13))), 0, CB13)-IF(OR(ISBLANK(CC13), NOT(ISNUMBER(CC13))), 0, CC13)-IF(OR(ISBLANK(CD13), NOT(ISNUMBER(CD13))), 0, CD13), 0), 0), 0)),\n                    AND(ISTEXT(BX13), BX13=\"122\", AW13=2), MAX(0, IF(CE13-IF(OR(ISBLANK(CB13), NOT(ISNUMBER(CB13))), 0, CB13)>0, IF(CE13-IF(OR(ISBLANK(CB13), NOT(ISNUMBER(CB13))), 0, CB13)-IF(OR(ISBLANK(CC13), NOT(ISNUMBER(CC13))), 0, CC13)>0, IF(CE13-IF(OR(ISBLANK(CB13), NOT(ISNUMBER(CB13))), 0, CB13)-IF(OR(ISBLANK(CC13), NOT(ISNUMBER(CC13))), 0, CC13)-IF(OR(ISBLANK(CD13), NOT(ISNUMBER(CD13))), 0, CD13)>0, CE13-IF(OR(ISBLANK(CB13), NOT(ISNUMBER(CB13))), 0, CB13)-IF(OR(ISBLANK(CC13), NOT(ISNUMBER(CC13))), 0, CC13)-IF(OR(ISBLANK(CD13), NOT(ISNUMBER(CD13))), 0, CD13)-CG13, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW13=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX13=\"211\", BX13=\"212\", BX13=\"221\", BX13=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX13), BX13=\"111\", AW13=1), 0-MIN(0,MAX(CE13-CF13,0))+ 0-MIN(0,MAX(CE13-CF13-0,0))+ 0-MIN(0,MAX(CE13-CF13-0-0,0)),\n                    AND(ISTEXT(BX13), BX13=\"112\", AW13=1), 0-MIN(0,MAX(CE13,0))+ 0-MIN(0,MAX(CE13-0,0))+ 0-MIN(0,MAX(CE13-0-0,0)),\n                    AND(ISTEXT(BX13), BX13=\"121\", AW13=2), 0-MIN(0,MAX(CE13-CG13,0))+ 0-MIN(0,MAX(CE13-CG13-0,0))+ 0-MIN(0,MAX(CE13-CG13-0-0,0)),\n                    AND(ISTEXT(BX13), BX13=\"122\", AW13=2), 0-MIN(0,MAX(CE13,0))+ 0-MIN(0,MAX(CE13-0,0))+ 0-MIN(0,MAX(CE13-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW13=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX13=\"211\", BX13=\"212\", BX13=\"221\", BX13=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX13), BX13=\"111\", AW13=1), IF(ISBLANK(BY13), 0, BY13)-MIN(IF(ISBLANK(BY13), 0, BY13),MAX(CE13-CF13,0))+ IF(ISBLANK(BZ13), 0, BZ13)-MIN(IF(ISBLANK(BZ13), 0, BZ13),MAX(CE13-CF13-IF(ISBLANK(BY13), 0, BY13),0))+ IF(ISBLANK(CA13), 0, CA13)-MIN(IF(ISBLANK(CA13), 0, CA13),MAX(CE13-CF13-IF(ISBLANK(BY13), 0, BY13)-IF(ISBLANK(BZ13), 0, BZ13),0)),\n                    AND(ISTEXT(BX13), BX13=\"112\", AW13=1), IF(ISBLANK(BY13), 0, BY13)-MIN(IF(ISBLANK(BY13), 0, BY13),MAX(CE13,0))+ IF(ISBLANK(BZ13), 0, BZ13)-MIN(IF(ISBLANK(BZ13), 0, BZ13),MAX(CE13-IF(ISBLANK(BY13), 0, BY13),0))+ IF(ISBLANK(CA13), 0, CA13)-MIN(IF(ISBLANK(CA13), 0, CA13),MAX(CE13-IF(ISBLANK(BY13), 0, BY13)-IF(ISBLANK(BZ13), 0, BZ13),0)),\n                    AND(ISTEXT(BX13), BX13=\"121\", AW13=2), IF(ISBLANK(CB13), 0, CB13)-MIN(IF(ISBLANK(CB13), 0, CB13),MAX(CE13-CG13,0))+ IF(ISBLANK(CC13), 0, CC13)-MIN(IF(ISBLANK(CC13), 0, CC13),MAX(CE13-CG13-IF(ISBLANK(CB13), 0, CB13),0))+ IF(ISBLANK(CD13), 0, CD13)-MIN(IF(ISBLANK(CD13), 0, CD13),MAX(CE13-CG13-IF(ISBLANK(CB13), 0, CB13)-IF(ISBLANK(CC13), 0, CC13),0)),\n                    AND(ISTEXT(BX13), BX13=\"122\", AW13=2), IF(ISBLANK(CB13), 0, CB13)-MIN(IF(ISBLANK(CB13), 0, CB13),MAX(CE13,0))+ IF(ISBLANK(CC13), 0, CC13)-MIN(IF(ISBLANK(CC13), 0, CC13),MAX(CE13-IF(ISBLANK(CB13), 0, CB13),0))+ IF(ISBLANK(CD13), 0, CD13)-MIN(IF(ISBLANK(CD13), 0, CD13),MAX(CE13-IF(ISBLANK(CB13), 0, CB13)-IF(ISBLANK(CC13), 0, CC13),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW13=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI13), IF(OR(ISBLANK(CI13), NOT(ISNUMBER(CI13))), 0, CI13),\n                    AW13=1, 0 + 0 + 0,\n                    AW13=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW13=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI13), IF(OR(ISBLANK(CI13), NOT(ISNUMBER(CI13))), 0, CI13),\n                    AW13=1, IF(ISBLANK(BY13), 0, BY13) + IF(ISBLANK(BZ13), 0, BZ13) + IF(ISBLANK(CA13), 0, CA13),\n                    AW13=2, IF(ISBLANK(CB13), 0, CB13) + IF(ISBLANK(CC13), 0, CC13) + IF(ISBLANK(CD13), 0, CD13)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK13>=CJ13, 0,\n        CK13<CJ13, CJ13-CK13\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO13=Pulldown!$A$1,1,CO13=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP13=1, CP13=2)), 0%,\n    ISERROR(MATCH(CQ13, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP13=1, VLOOKUP(CQ13, Subsidy!$A$2:$G$26, 6, 0),\n    CP13=2, VLOOKUP(CQ13, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP13=1, CP13=2)), 0%,\n    ISERROR(MATCH(CQ13, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP13=1, VLOOKUP(CQ13, Subsidy!$A$2:$D$26, 2, 0),\n    CP13=2, VLOOKUP(CQ13, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP13=1, CP13=2)), 0,\n    ISERROR(MATCH(CQ13, Subsidy!$A$2:$A$26, 0)), 0,\n    CP13=2, \"N/A\",\n    AND(CP13=1, CQ13<=9), VLOOKUP(CQ13, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP13=1, CQ13<=9, NOT(ISERROR(MATCH(CQ13, Subsidy!$A$2:$A$26, 0)))), IFERROR(IF(CL13-CU13<0, \"Invalid Case\", CL13-CU13), 0), 0)","v":0},0,0,0,0,0,0,0]
[5,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C14=\"\", C14=\"Pls select\"), 0,\nC14=Pulldown!$F$2, 1,\nC14=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F14<>\"\", G14<>\"\", G14<F14), \"Invalid Date Order\",\n    AND(F14=\"\", G14=\"\"), \"Input Required\",\n    AND(F14=\"\", G14<>\"\"), IF(G14<E14, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F14=\"\", G14=\"\"), \"Input Required\",\n    G14<E14, \"Date Before Transition\",\n    AND(D14=1, DATEDIF(F14, G14+1, \"y\")>=2), \"1-valid\",\n    AND(D14=1, DATEDIF(F14, G14+1, \"y\")<2), \"1-invalid\",\n    AND(D14=2, DATEDIF(F14, G14+1, \"y\")>=5), \"2-valid\",\n    AND(D14=2, DATEDIF(F14, G14+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H14=\"1-valid\", 1,\n    $H14=\"2-valid\", 2,\n    $H14=\"Input Required\", 3,\n    $H14=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F14=\"\",G14=\"\"),\"Input Required\",\n$F14>=$E14,\"轉制日後開始受僱\",\n$E14>$F14,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J14=\"轉制日前開始受僱\", 1,\n    $J14=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L14=Pulldown!$C$1,22500,$L14=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L14=Pulldown!$C$1,2/3,$L14=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV14=\"\",0,AV14=Pulldown!$B$2,1,AV14=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX14=\"\",0,AX14=Pulldown!$G$1,1,AX14=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV14=\"\",0,BV14=Pulldown!$H$1,1,BV14=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW14=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX14=\"211\", BX14=\"212\", BX14=\"221\", BX14=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX14), BX14=\"111\", AW14=1), MAX(0, IF(CE14-CF14>0, IF(CE14-CF14-0>0, IF(CE14-CF14-0-0>0, CE14-CF14-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX14), BX14=\"112\", AW14=1), MAX(0, IF(CE14-0>0, IF(CE14-0-0>0, IF(CE14-0-0-0>0, CE14-0-0-0-CF14, 0), 0), 0)),\n                    AND(ISTEXT(BX14), BX14=\"121\", AW14=2), MAX(0, IF(CE14-CG14>0, IF(CE14-CG14-0>0, IF(CE14-CG14-0-0>0, CE14-CG14-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX14), BX14=\"122\", AW14=2), MAX(0, IF(CE14-0>0, IF(CE14-0-0>0, IF(CE14-0-0-0>0, CE14-0-0-0-CG14, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW14=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX14=\"211\", BX14=\"212\", BX14=\"221\", BX14=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX14), BX14=\"111\", AW14=1), MAX(0, IF(CE14-CF14>0, IF(CE14-CF14-IF(OR(ISBLANK(BY14), NOT(ISNUMBER(BY14))), 0, BY14)>0, IF(CE14-CF14-IF(OR(ISBLANK(BY14), NOT(ISNUMBER(BY14))), 0, BY14)-IF(OR(ISBLANK(BZ14), NOT(ISNUMBER(BZ14))), 0, BZ14)>0, CE14-CF14-IF(OR(ISBLANK(BY14), NOT(ISNUMBER(BY14))), 0, BY14)-IF(OR(ISBLANK(BZ14), NOT(ISNUMBER(BZ14))), 0, BZ14)-IF(OR(ISBLANK(CA14), NOT(ISNUMBER(CA14))), 0, CA14), 0), 0), 0)),\n                    AND(ISTEXT(BX14), BX14=\"112\", AW14=1), MAX(0, IF(CE14-IF(OR(ISBLANK(BY14), NOT(ISNUMBER(BY14))), 0, BY14)>0, IF(CE14-IF(OR(ISBLANK(BY14), NOT(ISNUMBER(BY14))), 0, BY14)-IF(OR(ISBLANK(BZ14), NOT(ISNUMBER(BZ14))), 0, BZ14)>0, IF(CE14-IF(OR(ISBLANK(BY14), NOT(ISNUMBER(BY14))), 0, BY14)-IF(OR(ISBLANK(BZ14), NOT(ISNUMBER(BZ14))), 0, BZ14)-IF(OR(ISBLANK(CA14), NOT(ISNUMBER(CA14))), 0, CA14)>0, CE14-IF(OR(ISBLANK(BY14), NOT(ISNUMBER(BY14))), 0, BY14)-IF(OR(ISBLANK(BZ14), NOT(ISNUMBER(BZ14))), 0, BZ14)-IF(OR(ISBLANK(CA14), NOT(ISNUMBER(CA14))), 0, CA14)-CF14, 0), 0), 0)),\n                    AND(ISTEXT(BX14), BX14=\"121\", AW14=2), MAX(0, IF(CE14-CG14>0, IF(CE14-CG14-IF(OR(ISBLANK(CB14), NOT(ISNUMBER(CB14))), 0, CB14)>0, IF(CE14-CG14-IF(OR(ISBLANK(CB14), NOT(ISNUMBER(CB14))), 0, CB14)-IF(OR(ISBLANK(CC14), NOT(ISNUMBER(CC14))), 0, CC14)>0, CE14-CG14-IF(OR(ISBLANK(CB14), NOT(ISNUMBER(CB14))), 0, CB14)-IF(OR(ISBLANK(CC14), NOT(ISNUMBER(CC14))), 0, CC14)-IF(OR(ISBLANK(CD14), NOT(ISNUMBER(CD14))), 0, CD14), 0), 0), 0)),\n                    AND(ISTEXT(BX14), BX14=\"122\", AW14=2), MAX(0, IF(CE14-IF(OR(ISBLANK(CB14), NOT(ISNUMBER(CB14))), 0, CB14)>0, IF(CE14-IF(OR(ISBLANK(CB14), NOT(ISNUMBER(CB14))), 0, CB14)-IF(OR(ISBLANK(CC14), NOT(ISNUMBER(CC14))), 0, CC14)>0, IF(CE14-IF(OR(ISBLANK(CB14), NOT(ISNUMBER(CB14))), 0, CB14)-IF(OR(ISBLANK(CC14), NOT(ISNUMBER(CC14))), 0, CC14)-IF(OR(ISBLANK(CD14), NOT(ISNUMBER(CD14))), 0, CD14)>0, CE14-IF(OR(ISBLANK(CB14), NOT(ISNUMBER(CB14))), 0, CB14)-IF(OR(ISBLANK(CC14), NOT(ISNUMBER(CC14))), 0, CC14)-IF(OR(ISBLANK(CD14), NOT(ISNUMBER(CD14))), 0, CD14)-CG14, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW14=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX14=\"211\", BX14=\"212\", BX14=\"221\", BX14=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX14), BX14=\"111\", AW14=1), 0-MIN(0,MAX(CE14-CF14,0))+ 0-MIN(0,MAX(CE14-CF14-0,0))+ 0-MIN(0,MAX(CE14-CF14-0-0,0)),\n                    AND(ISTEXT(BX14), BX14=\"112\", AW14=1), 0-MIN(0,MAX(CE14,0))+ 0-MIN(0,MAX(CE14-0,0))+ 0-MIN(0,MAX(CE14-0-0,0)),\n                    AND(ISTEXT(BX14), BX14=\"121\", AW14=2), 0-MIN(0,MAX(CE14-CG14,0))+ 0-MIN(0,MAX(CE14-CG14-0,0))+ 0-MIN(0,MAX(CE14-CG14-0-0,0)),\n                    AND(ISTEXT(BX14), BX14=\"122\", AW14=2), 0-MIN(0,MAX(CE14,0))+ 0-MIN(0,MAX(CE14-0,0))+ 0-MIN(0,MAX(CE14-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW14=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX14=\"211\", BX14=\"212\", BX14=\"221\", BX14=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX14), BX14=\"111\", AW14=1), IF(ISBLANK(BY14), 0, BY14)-MIN(IF(ISBLANK(BY14), 0, BY14),MAX(CE14-CF14,0))+ IF(ISBLANK(BZ14), 0, BZ14)-MIN(IF(ISBLANK(BZ14), 0, BZ14),MAX(CE14-CF14-IF(ISBLANK(BY14), 0, BY14),0))+ IF(ISBLANK(CA14), 0, CA14)-MIN(IF(ISBLANK(CA14), 0, CA14),MAX(CE14-CF14-IF(ISBLANK(BY14), 0, BY14)-IF(ISBLANK(BZ14), 0, BZ14),0)),\n                    AND(ISTEXT(BX14), BX14=\"112\", AW14=1), IF(ISBLANK(BY14), 0, BY14)-MIN(IF(ISBLANK(BY14), 0, BY14),MAX(CE14,0))+ IF(ISBLANK(BZ14), 0, BZ14)-MIN(IF(ISBLANK(BZ14), 0, BZ14),MAX(CE14-IF(ISBLANK(BY14), 0, BY14),0))+ IF(ISBLANK(CA14), 0, CA14)-MIN(IF(ISBLANK(CA14), 0, CA14),MAX(CE14-IF(ISBLANK(BY14), 0, BY14)-IF(ISBLANK(BZ14), 0, BZ14),0)),\n                    AND(ISTEXT(BX14), BX14=\"121\", AW14=2), IF(ISBLANK(CB14), 0, CB14)-MIN(IF(ISBLANK(CB14), 0, CB14),MAX(CE14-CG14,0))+ IF(ISBLANK(CC14), 0, CC14)-MIN(IF(ISBLANK(CC14), 0, CC14),MAX(CE14-CG14-IF(ISBLANK(CB14), 0, CB14),0))+ IF(ISBLANK(CD14), 0, CD14)-MIN(IF(ISBLANK(CD14), 0, CD14),MAX(CE14-CG14-IF(ISBLANK(CB14), 0, CB14)-IF(ISBLANK(CC14), 0, CC14),0)),\n                    AND(ISTEXT(BX14), BX14=\"122\", AW14=2), IF(ISBLANK(CB14), 0, CB14)-MIN(IF(ISBLANK(CB14), 0, CB14),MAX(CE14,0))+ IF(ISBLANK(CC14), 0, CC14)-MIN(IF(ISBLANK(CC14), 0, CC14),MAX(CE14-IF(ISBLANK(CB14), 0, CB14),0))+ IF(ISBLANK(CD14), 0, CD14)-MIN(IF(ISBLANK(CD14), 0, CD14),MAX(CE14-IF(ISBLANK(CB14), 0, CB14)-IF(ISBLANK(CC14), 0, CC14),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW14=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI14), IF(OR(ISBLANK(CI14), NOT(ISNUMBER(CI14))), 0, CI14),\n                    AW14=1, 0 + 0 + 0,\n                    AW14=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW14=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI14), IF(OR(ISBLANK(CI14), NOT(ISNUMBER(CI14))), 0, CI14),\n                    AW14=1, IF(ISBLANK(BY14), 0, BY14) + IF(ISBLANK(BZ14), 0, BZ14) + IF(ISBLANK(CA14), 0, CA14),\n                    AW14=2, IF(ISBLANK(CB14), 0, CB14) + IF(ISBLANK(CC14), 0, CC14) + IF(ISBLANK(CD14), 0, CD14)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK14>=CJ14, 0,\n        CK14<CJ14, CJ14-CK14\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO14=Pulldown!$A$1,1,CO14=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP14=1, CP14=2)), 0%,\n    ISERROR(MATCH(CQ14, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP14=1, VLOOKUP(CQ14, Subsidy!$A$2:$G$26, 6, 0),\n    CP14=2, VLOOKUP(CQ14, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP14=1, CP14=2)), 0%,\n    ISERROR(MATCH(CQ14, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP14=1, VLOOKUP(CQ14, Subsidy!$A$2:$D$26, 2, 0),\n    CP14=2, VLOOKUP(CQ14, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP14=1, CP14=2)), 0,\n    ISERROR(MATCH(CQ14, Subsidy!$A$2:$A$26, 0)), 0,\n    CP14=2, \"N/A\",\n    AND(CP14=1, CQ14<=9), VLOOKUP(CQ14, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP14=1, CQ14<=9, NOT(ISERROR(MATCH(CQ14, Subsidy!$A$2:$A$26, 0)))), IFERROR(IF(CL14-CU14<0, \"Invalid Case\", CL14-CU14), 0), 0)","v":0},0,0,0,0,0,0,0]
[6,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C15=\"\", C15=\"Pls select\"), 0,\nC15=Pulldown!$F$2, 1,\nC15=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F15<>\"\", G15<>\"\", G15<F15), \"Invalid Date Order\",\n    AND(F15=\"\", G15=\"\"), \"Input Required\",\n    AND(F15=\"\", G15<>\"\"), IF(G15<E15, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F15=\"\", G15=\"\"), \"Input Required\",\n    G15<E15, \"Date Before Transition\",\n    AND(D15=1, DATEDIF(F15, G15+1, \"y\")>=2), \"1-valid\",\n    AND(D15=1, DATEDIF(F15, G15+1, \"y\")<2), \"1-invalid\",\n    AND(D15=2, DATEDIF(F15, G15+1, \"y\")>=5), \"2-valid\",\n    AND(D15=2, DATEDIF(F15, G15+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H15=\"1-valid\", 1,\n    $H15=\"2-valid\", 2,\n    $H15=\"Input Required\", 3,\n    $H15=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F15=\"\",G15=\"\"),\"Input Required\",\n$F15>=$E15,\"轉制日後開始受僱\",\n$E15>$F15,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J15=\"轉制日前開始受僱\", 1,\n    $J15=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L15=Pulldown!$C$1,22500,$L15=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L15=Pulldown!$C$1,2/3,$L15=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV15=\"\",0,AV15=Pulldown!$B$2,1,AV15=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX15=\"\",0,AX15=Pulldown!$G$1,1,AX15=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV15=\"\",0,BV15=Pulldown!$H$1,1,BV15=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW15=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX15=\"211\", BX15=\"212\", BX15=\"221\", BX15=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX15), BX15=\"111\", AW15=1), MAX(0, IF(CE15-CF15>0, IF(CE15-CF15-0>0, IF(CE15-CF15-0-0>0, CE15-CF15-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX15), BX15=\"112\", AW15=1), MAX(0, IF(CE15-0>0, IF(CE15-0-0>0, IF(CE15-0-0-0>0, CE15-0-0-0-CF15, 0), 0), 0)),\n                    AND(ISTEXT(BX15), BX15=\"121\", AW15=2), MAX(0, IF(CE15-CG15>0, IF(CE15-CG15-0>0, IF(CE15-CG15-0-0>0, CE15-CG15-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX15), BX15=\"122\", AW15=2), MAX(0, IF(CE15-0>0, IF(CE15-0-0>0, IF(CE15-0-0-0>0, CE15-0-0-0-CG15, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW15=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX15=\"211\", BX15=\"212\", BX15=\"221\", BX15=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX15), BX15=\"111\", AW15=1), MAX(0, IF(CE15-CF15>0, IF(CE15-CF15-IF(OR(ISBLANK(BY15), NOT(ISNUMBER(BY15))), 0, BY15)>0, IF(CE15-CF15-IF(OR(ISBLANK(BY15), NOT(ISNUMBER(BY15))), 0, BY15)-IF(OR(ISBLANK(BZ15), NOT(ISNUMBER(BZ15))), 0, BZ15)>0, CE15-CF15-IF(OR(ISBLANK(BY15), NOT(ISNUMBER(BY15))), 0, BY15)-IF(OR(ISBLANK(BZ15), NOT(ISNUMBER(BZ15))), 0, BZ15)-IF(OR(ISBLANK(CA15), NOT(ISNUMBER(CA15))), 0, CA15), 0), 0), 0)),\n                    AND(ISTEXT(BX15), BX15=\"112\", AW15=1), MAX(0, IF(CE15-IF(OR(ISBLANK(BY15), NOT(ISNUMBER(BY15))), 0, BY15)>0, IF(CE15-IF(OR(ISBLANK(BY15), NOT(ISNUMBER(BY15))), 0, BY15)-IF(OR(ISBLANK(BZ15), NOT(ISNUMBER(BZ15))), 0, BZ15)>0, IF(CE15-IF(OR(ISBLANK(BY15), NOT(ISNUMBER(BY15))), 0, BY15)-IF(OR(ISBLANK(BZ15), NOT(ISNUMBER(BZ15))), 0, BZ15)-IF(OR(ISBLANK(CA15), NOT(ISNUMBER(CA15))), 0, CA15)>0, CE15-IF(OR(ISBLANK(BY15), NOT(ISNUMBER(BY15))), 0, BY15)-IF(OR(ISBLANK(BZ15), NOT(ISNUMBER(BZ15))), 0, BZ15)-IF(OR(ISBLANK(CA15), NOT(ISNUMBER(CA15))), 0, CA15)-CF15, 0), 0), 0)),\n                    AND(ISTEXT(BX15), BX15=\"121\", AW15=2), MAX(0, IF(CE15-CG15>0, IF(CE15-CG15-IF(OR(ISBLANK(CB15), NOT(ISNUMBER(CB15))), 0, CB15)>0, IF(CE15-CG15-IF(OR(ISBLANK(CB15), NOT(ISNUMBER(CB15))), 0, CB15)-IF(OR(ISBLANK(CC15), NOT(ISNUMBER(CC15))), 0, CC15)>0, CE15-CG15-IF(OR(ISBLANK(CB15), NOT(ISNUMBER(CB15))), 0, CB15)-IF(OR(ISBLANK(CC15), NOT(ISNUMBER(CC15))), 0, CC15)-IF(OR(ISBLANK(CD15), NOT(ISNUMBER(CD15))), 0, CD15), 0), 0), 0)),\n                    AND(ISTEXT(BX15), BX15=\"122\", AW15=2), MAX(0, IF(CE15-IF(OR(ISBLANK(CB15), NOT(ISNUMBER(CB15))), 0, CB15)>0, IF(CE15-IF(OR(ISBLANK(CB15), NOT(ISNUMBER(CB15))), 0, CB15)-IF(OR(ISBLANK(CC15), NOT(ISNUMBER(CC15))), 0, CC15)>0, IF(CE15-IF(OR(ISBLANK(CB15), NOT(ISNUMBER(CB15))), 0, CB15)-IF(OR(ISBLANK(CC15), NOT(ISNUMBER(CC15))), 0, CC15)-IF(OR(ISBLANK(CD15), NOT(ISNUMBER(CD15))), 0, CD15)>0, CE15-IF(OR(ISBLANK(CB15), NOT(ISNUMBER(CB15))), 0, CB15)-IF(OR(ISBLANK(CC15), NOT(ISNUMBER(CC15))), 0, CC15)-IF(OR(ISBLANK(CD15), NOT(ISNUMBER(CD15))), 0, CD15)-CG15, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW15=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX15=\"211\", BX15=\"212\", BX15=\"221\", BX15=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX15), BX15=\"111\", AW15=1), 0-MIN(0,MAX(CE15-CF15,0))+ 0-MIN(0,MAX(CE15-CF15-0,0))+ 0-MIN(0,MAX(CE15-CF15-0-0,0)),\n                    AND(ISTEXT(BX15), BX15=\"112\", AW15=1), 0-MIN(0,MAX(CE15,0))+ 0-MIN(0,MAX(CE15-0,0))+ 0-MIN(0,MAX(CE15-0-0,0)),\n                    AND(ISTEXT(BX15), BX15=\"121\", AW15=2), 0-MIN(0,MAX(CE15-CG15,0))+ 0-MIN(0,MAX(CE15-CG15-0,0))+ 0-MIN(0,MAX(CE15-CG15-0-0,0)),\n                    AND(ISTEXT(BX15), BX15=\"122\", AW15=2), 0-MIN(0,MAX(CE15,0))+ 0-MIN(0,MAX(CE15-0,0))+ 0-MIN(0,MAX(CE15-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW15=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX15=\"211\", BX15=\"212\", BX15=\"221\", BX15=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX15), BX15=\"111\", AW15=1), IF(ISBLANK(BY15), 0, BY15)-MIN(IF(ISBLANK(BY15), 0, BY15),MAX(CE15-CF15,0))+ IF(ISBLANK(BZ15), 0, BZ15)-MIN(IF(ISBLANK(BZ15), 0, BZ15),MAX(CE15-CF15-IF(ISBLANK(BY15), 0, BY15),0))+ IF(ISBLANK(CA15), 0, CA15)-MIN(IF(ISBLANK(CA15), 0, CA15),MAX(CE15-CF15-IF(ISBLANK(BY15), 0, BY15)-IF(ISBLANK(BZ15), 0, BZ15),0)),\n                    AND(ISTEXT(BX15), BX15=\"112\", AW15=1), IF(ISBLANK(BY15), 0, BY15)-MIN(IF(ISBLANK(BY15), 0, BY15),MAX(CE15,0))+ IF(ISBLANK(BZ15), 0, BZ15)-MIN(IF(ISBLANK(BZ15), 0, BZ15),MAX(CE15-IF(ISBLANK(BY15), 0, BY15),0))+ IF(ISBLANK(CA15), 0, CA15)-MIN(IF(ISBLANK(CA15), 0, CA15),MAX(CE15-IF(ISBLANK(BY15), 0, BY15)-IF(ISBLANK(BZ15), 0, BZ15),0)),\n                    AND(ISTEXT(BX15), BX15=\"121\", AW15=2), IF(ISBLANK(CB15), 0, CB15)-MIN(IF(ISBLANK(CB15), 0, CB15),MAX(CE15-CG15,0))+ IF(ISBLANK(CC15), 0, CC15)-MIN(IF(ISBLANK(CC15), 0, CC15),MAX(CE15-CG15-IF(ISBLANK(CB15), 0, CB15),0))+ IF(ISBLANK(CD15), 0, CD15)-MIN(IF(ISBLANK(CD15), 0, CD15),MAX(CE15-CG15-IF(ISBLANK(CB15), 0, CB15)-IF(ISBLANK(CC15), 0, CC15),0)),\n                    AND(ISTEXT(BX15), BX15=\"122\", AW15=2), IF(ISBLANK(CB15), 0, CB15)-MIN(IF(ISBLANK(CB15), 0, CB15),MAX(CE15,0))+ IF(ISBLANK(CC15), 0, CC15)-MIN(IF(ISBLANK(CC15), 0, CC15),MAX(CE15-IF(ISBLANK(CB15), 0, CB15),0))+ IF(ISBLANK(CD15), 0, CD15)-MIN(IF(ISBLANK(CD15), 0, CD15),MAX(CE15-IF(ISBLANK(CB15), 0, CB15)-IF(ISBLANK(CC15), 0, CC15),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW15=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI15), IF(OR(ISBLANK(CI15), NOT(ISNUMBER(CI15))), 0, CI15),\n                    AW15=1, 0 + 0 + 0,\n                    AW15=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW15=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI15), IF(OR(ISBLANK(CI15), NOT(ISNUMBER(CI15))), 0, CI15),\n                    AW15=1, IF(ISBLANK(BY15), 0, BY15) + IF(ISBLANK(BZ15), 0, BZ15) + IF(ISBLANK(CA15), 0, CA15),\n                    AW15=2, IF(ISBLANK(CB15), 0, CB15) + IF(ISBLANK(CC15), 0, CC15) + IF(ISBLANK(CD15), 0, CD15)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK15>=CJ15, 0,\n        CK15<CJ15, CJ15-CK15\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO15=Pulldown!$A$1,1,CO15=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP15=1, CP15=2)), 0%,\n    ISERROR(MATCH(CQ15, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP15=1, VLOOKUP(CQ15, Subsidy!$A$2:$G$26, 6, 0),\n    CP15=2, VLOOKUP(CQ15, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP15=1, CP15=2)), 0%,\n    ISERROR(MATCH(CQ15, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP15=1, VLOOKUP(CQ15, Subsidy!$A$2:$D$26, 2, 0),\n    CP15=2, VLOOKUP(CQ15, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP15=1, CP15=2)), 0,\n    ISERROR(MATCH(CQ15, Subsidy!$A$2:$A$26, 0)), 0,\n    CP15=2, \"N/A\",\n    AND(CP15=1, CQ15<=9), VLOOKUP(CQ15, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP15=1, CQ15<=9, NOT(ISERROR(MATCH(CQ15, Subsidy!$A$2:$A$26, 0)))), IFERROR(IF(CL15-CU15<0, \"Invalid Case\", CL15-CU15), 0), 0)","v":0},0,0,0,0,0,0,0]
[7,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C16=\"\", C16=\"Pls select\"), 0,\nC16=Pulldown!$F$2, 1,\nC16=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F16<>\"\", G16<>\"\", G16<F16), \"Invalid Date Order\",\n    AND(F16=\"\", G16=\"\"), \"Input Required\",\n    AND(F16=\"\", G16<>\"\"), IF(G16<E16, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F16=\"\", G16=\"\"), \"Input Required\",\n    G16<E16, \"Date Before Transition\",\n    AND(D16=1, DATEDIF(F16, G16+1, \"y\")>=2), \"1-valid\",\n    AND(D16=1, DATEDIF(F16, G16+1, \"y\")<2), \"1-invalid\",\n    AND(D16=2, DATEDIF(F16, G16+1, \"y\")>=5), \"2-valid\",\n    AND(D16=2, DATEDIF(F16, G16+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H16=\"1-valid\", 1,\n    $H16=\"2-valid\", 2,\n    $H16=\"Input Required\", 3,\n    $H16=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F16=\"\",G16=\"\"),\"Input Required\",\n$F16>=$E16,\"轉制日後開始受僱\",\n$E16>$F16,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J16=\"轉制日前開始受僱\", 1,\n    $J16=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L16=Pulldown!$C$1,22500,$L16=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L16=Pulldown!$C$1,2/3,$L16=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV16=\"\",0,AV16=Pulldown!$B$2,1,AV16=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX16=\"\",0,AX16=Pulldown!$G$1,1,AX16=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV16=\"\",0,BV16=Pulldown!$H$1,1,BV16=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW16=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX16=\"211\", BX16=\"212\", BX16=\"221\", BX16=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX16), BX16=\"111\", AW16=1), MAX(0, IF(CE16-CF16>0, IF(CE16-CF16-0>0, IF(CE16-CF16-0-0>0, CE16-CF16-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX16), BX16=\"112\", AW16=1), MAX(0, IF(CE16-0>0, IF(CE16-0-0>0, IF(CE16-0-0-0>0, CE16-0-0-0-CF16, 0), 0), 0)),\n                    AND(ISTEXT(BX16), BX16=\"121\", AW16=2), MAX(0, IF(CE16-CG16>0, IF(CE16-CG16-0>0, IF(CE16-CG16-0-0>0, CE16-CG16-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX16), BX16=\"122\", AW16=2), MAX(0, IF(CE16-0>0, IF(CE16-0-0>0, IF(CE16-0-0-0>0, CE16-0-0-0-CG16, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW16=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX16=\"211\", BX16=\"212\", BX16=\"221\", BX16=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX16), BX16=\"111\", AW16=1), MAX(0, IF(CE16-CF16>0, IF(CE16-CF16-IF(OR(ISBLANK(BY16), NOT(ISNUMBER(BY16))), 0, BY16)>0, IF(CE16-CF16-IF(OR(ISBLANK(BY16), NOT(ISNUMBER(BY16))), 0, BY16)-IF(OR(ISBLANK(BZ16), NOT(ISNUMBER(BZ16))), 0, BZ16)>0, CE16-CF16-IF(OR(ISBLANK(BY16), NOT(ISNUMBER(BY16))), 0, BY16)-IF(OR(ISBLANK(BZ16), NOT(ISNUMBER(BZ16))), 0, BZ16)-IF(OR(ISBLANK(CA16), NOT(ISNUMBER(CA16))), 0, CA16), 0), 0), 0)),\n                    AND(ISTEXT(BX16), BX16=\"112\", AW16=1), MAX(0, IF(CE16-IF(OR(ISBLANK(BY16), NOT(ISNUMBER(BY16))), 0, BY16)>0, IF(CE16-IF(OR(ISBLANK(BY16), NOT(ISNUMBER(BY16))), 0, BY16)-IF(OR(ISBLANK(BZ16), NOT(ISNUMBER(BZ16))), 0, BZ16)>0, IF(CE16-IF(OR(ISBLANK(BY16), NOT(ISNUMBER(BY16))), 0, BY16)-IF(OR(ISBLANK(BZ16), NOT(ISNUMBER(BZ16))), 0, BZ16)-IF(OR(ISBLANK(CA16), NOT(ISNUMBER(CA16))), 0, CA16)>0, CE16-IF(OR(ISBLANK(BY16), NOT(ISNUMBER(BY16))), 0, BY16)-IF(OR(ISBLANK(BZ16), NOT(ISNUMBER(BZ16))), 0, BZ16)-IF(OR(ISBLANK(CA16), NOT(ISNUMBER(CA16))), 0, CA16)-CF16, 0), 0), 0)),\n                    AND(ISTEXT(BX16), BX16=\"121\", AW16=2), MAX(0, IF(CE16-CG16>0, IF(CE16-CG16-IF(OR(ISBLANK(CB16), NOT(ISNUMBER(CB16))), 0, CB16)>0, IF(CE16-CG16-IF(OR(ISBLANK(CB16), NOT(ISNUMBER(CB16))), 0, CB16)-IF(OR(ISBLANK(CC16), NOT(ISNUMBER(CC16))), 0, CC16)>0, CE16-CG16-IF(OR(ISBLANK(CB16), NOT(ISNUMBER(CB16))), 0, CB16)-IF(OR(ISBLANK(CC16), NOT(ISNUMBER(CC16))), 0, CC16)-IF(OR(ISBLANK(CD16), NOT(ISNUMBER(CD16))), 0, CD16), 0), 0), 0)),\n                    AND(ISTEXT(BX16), BX16=\"122\", AW16=2), MAX(0, IF(CE16-IF(OR(ISBLANK(CB16), NOT(ISNUMBER(CB16))), 0, CB16)>0, IF(CE16-IF(OR(ISBLANK(CB16), NOT(ISNUMBER(CB16))), 0, CB16)-IF(OR(ISBLANK(CC16), NOT(ISNUMBER(CC16))), 0, CC16)>0, IF(CE16-IF(OR(ISBLANK(CB16), NOT(ISNUMBER(CB16))), 0, CB16)-IF(OR(ISBLANK(CC16), NOT(ISNUMBER(CC16))), 0, CC16)-IF(OR(ISBLANK(CD16), NOT(ISNUMBER(CD16))), 0, CD16)>0, CE16-IF(OR(ISBLANK(CB16), NOT(ISNUMBER(CB16))), 0, CB16)-IF(OR(ISBLANK(CC16), NOT(ISNUMBER(CC16))), 0, CC16)-IF(OR(ISBLANK(CD16), NOT(ISNUMBER(CD16))), 0, CD16)-CG16, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW16=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX16=\"211\", BX16=\"212\", BX16=\"221\", BX16=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX16), BX16=\"111\", AW16=1), 0-MIN(0,MAX(CE16-CF16,0))+ 0-MIN(0,MAX(CE16-CF16-0,0))+ 0-MIN(0,MAX(CE16-CF16-0-0,0)),\n                    AND(ISTEXT(BX16), BX16=\"112\", AW16=1), 0-MIN(0,MAX(CE16,0))+ 0-MIN(0,MAX(CE16-0,0))+ 0-MIN(0,MAX(CE16-0-0,0)),\n                    AND(ISTEXT(BX16), BX16=\"121\", AW16=2), 0-MIN(0,MAX(CE16-CG16,0))+ 0-MIN(0,MAX(CE16-CG16-0,0))+ 0-MIN(0,MAX(CE16-CG16-0-0,0)),\n                    AND(ISTEXT(BX16), BX16=\"122\", AW16=2), 0-MIN(0,MAX(CE16,0))+ 0-MIN(0,MAX(CE16-0,0))+ 0-MIN(0,MAX(CE16-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW16=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX16=\"211\", BX16=\"212\", BX16=\"221\", BX16=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX16), BX16=\"111\", AW16=1), IF(ISBLANK(BY16), 0, BY16)-MIN(IF(ISBLANK(BY16), 0, BY16),MAX(CE16-CF16,0))+ IF(ISBLANK(BZ16), 0, BZ16)-MIN(IF(ISBLANK(BZ16), 0, BZ16),MAX(CE16-CF16-IF(ISBLANK(BY16), 0, BY16),0))+ IF(ISBLANK(CA16), 0, CA16)-MIN(IF(ISBLANK(CA16), 0, CA16),MAX(CE16-CF16-IF(ISBLANK(BY16), 0, BY16)-IF(ISBLANK(BZ16), 0, BZ16),0)),\n                    AND(ISTEXT(BX16), BX16=\"112\", AW16=1), IF(ISBLANK(BY16), 0, BY16)-MIN(IF(ISBLANK(BY16), 0, BY16),MAX(CE16,0))+ IF(ISBLANK(BZ16), 0, BZ16)-MIN(IF(ISBLANK(BZ16), 0, BZ16),MAX(CE16-IF(ISBLANK(BY16), 0, BY16),0))+ IF(ISBLANK(CA16), 0, CA16)-MIN(IF(ISBLANK(CA16), 0, CA16),MAX(CE16-IF(ISBLANK(BY16), 0, BY16)-IF(ISBLANK(BZ16), 0, BZ16),0)),\n                    AND(ISTEXT(BX16), BX16=\"121\", AW16=2), IF(ISBLANK(CB16), 0, CB16)-MIN(IF(ISBLANK(CB16), 0, CB16),MAX(CE16-CG16,0))+ IF(ISBLANK(CC16), 0, CC16)-MIN(IF(ISBLANK(CC16), 0, CC16),MAX(CE16-CG16-IF(ISBLANK(CB16), 0, CB16),0))+ IF(ISBLANK(CD16), 0, CD16)-MIN(IF(ISBLANK(CD16), 0, CD16),MAX(CE16-CG16-IF(ISBLANK(CB16), 0, CB16)-IF(ISBLANK(CC16), 0, CC16),0)),\n                    AND(ISTEXT(BX16), BX16=\"122\", AW16=2), IF(ISBLANK(CB16), 0, CB16)-MIN(IF(ISBLANK(CB16), 0, CB16),MAX(CE16,0))+ IF(ISBLANK(CC16), 0, CC16)-MIN(IF(ISBLANK(CC16), 0, CC16),MAX(CE16-IF(ISBLANK(CB16), 0, CB16),0))+ IF(ISBLANK(CD16), 0, CD16)-MIN(IF(ISBLANK(CD16), 0, CD16),MAX(CE16-IF(ISBLANK(CB16), 0, CB16)-IF(ISBLANK(CC16), 0, CC16),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW16=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI16), IF(OR(ISBLANK(CI16), NOT(ISNUMBER(CI16))), 0, CI16),\n                    AW16=1, 0 + 0 + 0,\n                    AW16=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW16=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI16), IF(OR(ISBLANK(CI16), NOT(ISNUMBER(CI16))), 0, CI16),\n                    AW16=1, IF(ISBLANK(BY16), 0, BY16) + IF(ISBLANK(BZ16), 0, BZ16) + IF(ISBLANK(CA16), 0, CA16),\n                    AW16=2, IF(ISBLANK(CB16), 0, CB16) + IF(ISBLANK(CC16), 0, CC16) + IF(ISBLANK(CD16), 0, CD16)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK16>=CJ16, 0,\n        CK16<CJ16, CJ16-CK16\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO16=Pulldown!$A$1,1,CO16=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP16=1, CP16=2)), 0%,\n    ISERROR(MATCH(CQ16, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP16=1, VLOOKUP(CQ16, Subsidy!$A$2:$G$26, 6, 0),\n    CP16=2, VLOOKUP(CQ16, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP16=1, CP16=2)), 0%,\n    ISERROR(MATCH(CQ16, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP16=1, VLOOKUP(CQ16, Subsidy!$A$2:$D$26, 2, 0),\n    CP16=2, VLOOKUP(CQ16, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP16=1, CP16=2)), 0,\n    ISERROR(MATCH(CQ16, Subsidy!$A$2:$A$26, 0)), 0,\n    CP16=2, \"N/A\",\n    AND(CP16=1, CQ16<=9), VLOOKUP(CQ16, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP16=1, CQ16<=9, NOT(ISERROR(MATCH(CQ16, Subsidy!$A$2:$A$26, 0)))), IFERROR(IF(CL16-CU16<0, \"Invalid Case\", CL16-CU16), 0), 0)","v":0},0,0,0,0,0,0,0]
[8,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C17=\"\", C17=\"Pls select\"), 0,\nC17=Pulldown!$F$2, 1,\nC17=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F17<>\"\", G17<>\"\", G17<F17), \"Invalid Date Order\",\n    AND(F17=\"\", G17=\"\"), \"Input Required\",\n    AND(F17=\"\", G17<>\"\"), IF(G17<E17, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F17=\"\", G17=\"\"), \"Input Required\",\n    G17<E17, \"Date Before Transition\",\n    AND(D17=1, DATEDIF(F17, G17+1, \"y\")>=2), \"1-valid\",\n    AND(D17=1, DATEDIF(F17, G17+1, \"y\")<2), \"1-invalid\",\n    AND(D17=2, DATEDIF(F17, G17+1, \"y\")>=5), \"2-valid\",\n    AND(D17=2, DATEDIF(F17, G17+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H17=\"1-valid\", 1,\n    $H17=\"2-valid\", 2,\n    $H17=\"Input Required\", 3,\n    $H17=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F17=\"\",G17=\"\"),\"Input Required\",\n$F17>=$E17,\"轉制日後開始受僱\",\n$E17>$F17,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J17=\"轉制日前開始受僱\", 1,\n    $J17=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L17=Pulldown!$C$1,22500,$L17=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L17=Pulldown!$C$1,2/3,$L17=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV17=\"\",0,AV17=Pulldown!$B$2,1,AV17=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX17=\"\",0,AX17=Pulldown!$G$1,1,AX17=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV17=\"\",0,BV17=Pulldown!$H$1,1,BV17=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW17=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX17=\"211\", BX17=\"212\", BX17=\"221\", BX17=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX17), BX17=\"111\", AW17=1), MAX(0, IF(CE17-CF17>0, IF(CE17-CF17-0>0, IF(CE17-CF17-0-0>0, CE17-CF17-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX17), BX17=\"112\", AW17=1), MAX(0, IF(CE17-0>0, IF(CE17-0-0>0, IF(CE17-0-0-0>0, CE17-0-0-0-CF17, 0), 0), 0)),\n                    AND(ISTEXT(BX17), BX17=\"121\", AW17=2), MAX(0, IF(CE17-CG17>0, IF(CE17-CG17-0>0, IF(CE17-CG17-0-0>0, CE17-CG17-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX17), BX17=\"122\", AW17=2), MAX(0, IF(CE17-0>0, IF(CE17-0-0>0, IF(CE17-0-0-0>0, CE17-0-0-0-CG17, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW17=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX17=\"211\", BX17=\"212\", BX17=\"221\", BX17=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX17), BX17=\"111\", AW17=1), MAX(0, IF(CE17-CF17>0, IF(CE17-CF17-IF(OR(ISBLANK(BY17), NOT(ISNUMBER(BY17))), 0, BY17)>0, IF(CE17-CF17-IF(OR(ISBLANK(BY17), NOT(ISNUMBER(BY17))), 0, BY17)-IF(OR(ISBLANK(BZ17), NOT(ISNUMBER(BZ17))), 0, BZ17)>0, CE17-CF17-IF(OR(ISBLANK(BY17), NOT(ISNUMBER(BY17))), 0, BY17)-IF(OR(ISBLANK(BZ17), NOT(ISNUMBER(BZ17))), 0, BZ17)-IF(OR(ISBLANK(CA17), NOT(ISNUMBER(CA17))), 0, CA17), 0), 0), 0)),\n                    AND(ISTEXT(BX17), BX17=\"112\", AW17=1), MAX(0, IF(CE17-IF(OR(ISBLANK(BY17), NOT(ISNUMBER(BY17))), 0, BY17)>0, IF(CE17-IF(OR(ISBLANK(BY17), NOT(ISNUMBER(BY17))), 0, BY17)-IF(OR(ISBLANK(BZ17), NOT(ISNUMBER(BZ17))), 0, BZ17)>0, IF(CE17-IF(OR(ISBLANK(BY17), NOT(ISNUMBER(BY17))), 0, BY17)-IF(OR(ISBLANK(BZ17), NOT(ISNUMBER(BZ17))), 0, BZ17)-IF(OR(ISBLANK(CA17), NOT(ISNUMBER(CA17))), 0, CA17)>0, CE17-IF(OR(ISBLANK(BY17), NOT(ISNUMBER(BY17))), 0, BY17)-IF(OR(ISBLANK(BZ17), NOT(ISNUMBER(BZ17))), 0, BZ17)-IF(OR(ISBLANK(CA17), NOT(ISNUMBER(CA17))), 0, CA17)-CF17, 0), 0), 0)),\n                    AND(ISTEXT(BX17), BX17=\"121\", AW17=2), MAX(0, IF(CE17-CG17>0, IF(CE17-CG17-IF(OR(ISBLANK(CB17), NOT(ISNUMBER(CB17))), 0, CB17)>0, IF(CE17-CG17-IF(OR(ISBLANK(CB17), NOT(ISNUMBER(CB17))), 0, CB17)-IF(OR(ISBLANK(CC17), NOT(ISNUMBER(CC17))), 0, CC17)>0, CE17-CG17-IF(OR(ISBLANK(CB17), NOT(ISNUMBER(CB17))), 0, CB17)-IF(OR(ISBLANK(CC17), NOT(ISNUMBER(CC17))), 0, CC17)-IF(OR(ISBLANK(CD17), NOT(ISNUMBER(CD17))), 0, CD17), 0), 0), 0)),\n                    AND(ISTEXT(BX17), BX17=\"122\", AW17=2), MAX(0, IF(CE17-IF(OR(ISBLANK(CB17), NOT(ISNUMBER(CB17))), 0, CB17)>0, IF(CE17-IF(OR(ISBLANK(CB17), NOT(ISNUMBER(CB17))), 0, CB17)-IF(OR(ISBLANK(CC17), NOT(ISNUMBER(CC17))), 0, CC17)>0, IF(CE17-IF(OR(ISBLANK(CB17), NOT(ISNUMBER(CB17))), 0, CB17)-IF(OR(ISBLANK(CC17), NOT(ISNUMBER(CC17))), 0, CC17)-IF(OR(ISBLANK(CD17), NOT(ISNUMBER(CD17))), 0, CD17)>0, CE17-IF(OR(ISBLANK(CB17), NOT(ISNUMBER(CB17))), 0, CB17)-IF(OR(ISBLANK(CC17), NOT(ISNUMBER(CC17))), 0, CC17)-IF(OR(ISBLANK(CD17), NOT(ISNUMBER(CD17))), 0, CD17)-CG17, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW17=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX17=\"211\", BX17=\"212\", BX17=\"221\", BX17=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX17), BX17=\"111\", AW17=1), 0-MIN(0,MAX(CE17-CF17,0))+ 0-MIN(0,MAX(CE17-CF17-0,0))+ 0-MIN(0,MAX(CE17-CF17-0-0,0)),\n                    AND(ISTEXT(BX17), BX17=\"112\", AW17=1), 0-MIN(0,MAX(CE17,0))+ 0-MIN(0,MAX(CE17-0,0))+ 0-MIN(0,MAX(CE17-0-0,0)),\n                    AND(ISTEXT(BX17), BX17=\"121\", AW17=2), 0-MIN(0,MAX(CE17-CG17,0))+ 0-MIN(0,MAX(CE17-CG17-0,0))+ 0-MIN(0,MAX(CE17-CG17-0-0,0)),\n                    AND(ISTEXT(BX17), BX17=\"122\", AW17=2), 0-MIN(0,MAX(CE17,0))+ 0-MIN(0,MAX(CE17-0,0))+ 0-MIN(0,MAX(CE17-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW17=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX17=\"211\", BX17=\"212\", BX17=\"221\", BX17=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX17), BX17=\"111\", AW17=1), IF(ISBLANK(BY17), 0, BY17)-MIN(IF(ISBLANK(BY17), 0, BY17),MAX(CE17-CF17,0))+ IF(ISBLANK(BZ17), 0, BZ17)-MIN(IF(ISBLANK(BZ17), 0, BZ17),MAX(CE17-CF17-IF(ISBLANK(BY17), 0, BY17),0))+ IF(ISBLANK(CA17), 0, CA17)-MIN(IF(ISBLANK(CA17), 0, CA17),MAX(CE17-CF17-IF(ISBLANK(BY17), 0, BY17)-IF(ISBLANK(BZ17), 0, BZ17),0)),\n                    AND(ISTEXT(BX17), BX17=\"112\", AW17=1), IF(ISBLANK(BY17), 0, BY17)-MIN(IF(ISBLANK(BY17), 0, BY17),MAX(CE17,0))+ IF(ISBLANK(BZ17), 0, BZ17)-MIN(IF(ISBLANK(BZ17), 0, BZ17),MAX(CE17-IF(ISBLANK(BY17), 0, BY17),0))+ IF(ISBLANK(CA17), 0, CA17)-MIN(IF(ISBLANK(CA17), 0, CA17),MAX(CE17-IF(ISBLANK(BY17), 0, BY17)-IF(ISBLANK(BZ17), 0, BZ17),0)),\n                    AND(ISTEXT(BX17), BX17=\"121\", AW17=2), IF(ISBLANK(CB17), 0, CB17)-MIN(IF(ISBLANK(CB17), 0, CB17),MAX(CE17-CG17,0))+ IF(ISBLANK(CC17), 0, CC17)-MIN(IF(ISBLANK(CC17), 0, CC17),MAX(CE17-CG17-IF(ISBLANK(CB17), 0, CB17),0))+ IF(ISBLANK(CD17), 0, CD17)-MIN(IF(ISBLANK(CD17), 0, CD17),MAX(CE17-CG17-IF(ISBLANK(CB17), 0, CB17)-IF(ISBLANK(CC17), 0, CC17),0)),\n                    AND(ISTEXT(BX17), BX17=\"122\", AW17=2), IF(ISBLANK(CB17), 0, CB17)-MIN(IF(ISBLANK(CB17), 0, CB17),MAX(CE17,0))+ IF(ISBLANK(CC17), 0, CC17)-MIN(IF(ISBLANK(CC17), 0, CC17),MAX(CE17-IF(ISBLANK(CB17), 0, CB17),0))+ IF(ISBLANK(CD17), 0, CD17)-MIN(IF(ISBLANK(CD17), 0, CD17),MAX(CE17-IF(ISBLANK(CB17), 0, CB17)-IF(ISBLANK(CC17), 0, CC17),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW17=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI17), IF(OR(ISBLANK(CI17), NOT(ISNUMBER(CI17))), 0, CI17),\n                    AW17=1, 0 + 0 + 0,\n                    AW17=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW17=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI17), IF(OR(ISBLANK(CI17), NOT(ISNUMBER(CI17))), 0, CI17),\n                    AW17=1, IF(ISBLANK(BY17), 0, BY17) + IF(ISBLANK(BZ17), 0, BZ17) + IF(ISBLANK(CA17), 0, CA17),\n                    AW17=2, IF(ISBLANK(CB17), 0, CB17) + IF(ISBLANK(CC17), 0, CC17) + IF(ISBLANK(CD17), 0, CD17)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK17>=CJ17, 0,\n        CK17<CJ17, CJ17-CK17\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO17=Pulldown!$A$1,1,CO17=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP17=1, CP17=2)), 0%,\n    ISERROR(MATCH(CQ17, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP17=1, VLOOKUP(CQ17, Subsidy!$A$2:$G$26, 6, 0),\n    CP17=2, VLOOKUP(CQ17, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP17=1, CP17=2)), 0%,\n    ISERROR(MATCH(CQ17, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP17=1, VLOOKUP(CQ17, Subsidy!$A$2:$D$26, 2, 0),\n    CP17=2, VLOOKUP(CQ17, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP17=1, CP17=2)), 0,\n    ISERROR(MATCH(CQ17, Subsidy!$A$2:$A$26, 0)), 0,\n    CP17=2, \"N/A\",\n    AND(CP17=1, CQ17<=9), VLOOKUP(CQ17, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP17=1, CQ17<=9, NOT(ISERROR(MATCH(CQ17, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL17-CU17, 0), 0)","v":0},0,0,0,0,0,0,0]
[9,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C18=\"\", C18=\"Pls select\"), 0,\nC18=Pulldown!$F$2, 1,\nC18=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F18<>\"\", G18<>\"\", G18<F18), \"Invalid Date Order\",\n    AND(F18=\"\", G18=\"\"), \"Input Required\",\n    AND(F18=\"\", G18<>\"\"), IF(G18<E18, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F18=\"\", G18=\"\"), \"Input Required\",\n    G18<E18, \"Date Before Transition\",\n    AND(D18=1, DATEDIF(F18, G18+1, \"y\")>=2), \"1-valid\",\n    AND(D18=1, DATEDIF(F18, G18+1, \"y\")<2), \"1-invalid\",\n    AND(D18=2, DATEDIF(F18, G18+1, \"y\")>=5), \"2-valid\",\n    AND(D18=2, DATEDIF(F18, G18+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H18=\"1-valid\", 1,\n    $H18=\"2-valid\", 2,\n    $H18=\"Input Required\", 3,\n    $H18=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F18=\"\",G18=\"\"),\"Input Required\",\n$F18>=$E18,\"轉制日後開始受僱\",\n$E18>$F18,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J18=\"轉制日前開始受僱\", 1,\n    $J18=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L18=Pulldown!$C$1,22500,$L18=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L18=Pulldown!$C$1,2/3,$L18=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV18=\"\",0,AV18=Pulldown!$B$2,1,AV18=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX18=\"\",0,AX18=Pulldown!$G$1,1,AX18=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV18=\"\",0,BV18=Pulldown!$H$1,1,BV18=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW18=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX18=\"211\", BX18=\"212\", BX18=\"221\", BX18=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX18), BX18=\"111\", AW18=1), MAX(0, IF(CE18-CF18>0, IF(CE18-CF18-0>0, IF(CE18-CF18-0-0>0, CE18-CF18-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX18), BX18=\"112\", AW18=1), MAX(0, IF(CE18-0>0, IF(CE18-0-0>0, IF(CE18-0-0-0>0, CE18-0-0-0-CF18, 0), 0), 0)),\n                    AND(ISTEXT(BX18), BX18=\"121\", AW18=2), MAX(0, IF(CE18-CG18>0, IF(CE18-CG18-0>0, IF(CE18-CG18-0-0>0, CE18-CG18-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX18), BX18=\"122\", AW18=2), MAX(0, IF(CE18-0>0, IF(CE18-0-0>0, IF(CE18-0-0-0>0, CE18-0-0-0-CG18, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW18=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX18=\"211\", BX18=\"212\", BX18=\"221\", BX18=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX18), BX18=\"111\", AW18=1), MAX(0, IF(CE18-CF18>0, IF(CE18-CF18-IF(OR(ISBLANK(BY18), NOT(ISNUMBER(BY18))), 0, BY18)>0, IF(CE18-CF18-IF(OR(ISBLANK(BY18), NOT(ISNUMBER(BY18))), 0, BY18)-IF(OR(ISBLANK(BZ18), NOT(ISNUMBER(BZ18))), 0, BZ18)>0, CE18-CF18-IF(OR(ISBLANK(BY18), NOT(ISNUMBER(BY18))), 0, BY18)-IF(OR(ISBLANK(BZ18), NOT(ISNUMBER(BZ18))), 0, BZ18)-IF(OR(ISBLANK(CA18), NOT(ISNUMBER(CA18))), 0, CA18), 0), 0), 0)),\n                    AND(ISTEXT(BX18), BX18=\"112\", AW18=1), MAX(0, IF(CE18-IF(OR(ISBLANK(BY18), NOT(ISNUMBER(BY18))), 0, BY18)>0, IF(CE18-IF(OR(ISBLANK(BY18), NOT(ISNUMBER(BY18))), 0, BY18)-IF(OR(ISBLANK(BZ18), NOT(ISNUMBER(BZ18))), 0, BZ18)>0, IF(CE18-IF(OR(ISBLANK(BY18), NOT(ISNUMBER(BY18))), 0, BY18)-IF(OR(ISBLANK(BZ18), NOT(ISNUMBER(BZ18))), 0, BZ18)-IF(OR(ISBLANK(CA18), NOT(ISNUMBER(CA18))), 0, CA18)>0, CE18-IF(OR(ISBLANK(BY18), NOT(ISNUMBER(BY18))), 0, BY18)-IF(OR(ISBLANK(BZ18), NOT(ISNUMBER(BZ18))), 0, BZ18)-IF(OR(ISBLANK(CA18), NOT(ISNUMBER(CA18))), 0, CA18)-CF18, 0), 0), 0)),\n                    AND(ISTEXT(BX18), BX18=\"121\", AW18=2), MAX(0, IF(CE18-CG18>0, IF(CE18-CG18-IF(OR(ISBLANK(CB18), NOT(ISNUMBER(CB18))), 0, CB18)>0, IF(CE18-CG18-IF(OR(ISBLANK(CB18), NOT(ISNUMBER(CB18))), 0, CB18)-IF(OR(ISBLANK(CC18), NOT(ISNUMBER(CC18))), 0, CC18)>0, CE18-CG18-IF(OR(ISBLANK(CB18), NOT(ISNUMBER(CB18))), 0, CB18)-IF(OR(ISBLANK(CC18), NOT(ISNUMBER(CC18))), 0, CC18)-IF(OR(ISBLANK(CD18), NOT(ISNUMBER(CD18))), 0, CD18), 0), 0), 0)),\n                    AND(ISTEXT(BX18), BX18=\"122\", AW18=2), MAX(0, IF(CE18-IF(OR(ISBLANK(CB18), NOT(ISNUMBER(CB18))), 0, CB18)>0, IF(CE18-IF(OR(ISBLANK(CB18), NOT(ISNUMBER(CB18))), 0, CB18)-IF(OR(ISBLANK(CC18), NOT(ISNUMBER(CC18))), 0, CC18)>0, IF(CE18-IF(OR(ISBLANK(CB18), NOT(ISNUMBER(CB18))), 0, CB18)-IF(OR(ISBLANK(CC18), NOT(ISNUMBER(CC18))), 0, CC18)-IF(OR(ISBLANK(CD18), NOT(ISNUMBER(CD18))), 0, CD18)>0, CE18-IF(OR(ISBLANK(CB18), NOT(ISNUMBER(CB18))), 0, CB18)-IF(OR(ISBLANK(CC18), NOT(ISNUMBER(CC18))), 0, CC18)-IF(OR(ISBLANK(CD18), NOT(ISNUMBER(CD18))), 0, CD18)-CG18, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW18=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX18=\"211\", BX18=\"212\", BX18=\"221\", BX18=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX18), BX18=\"111\", AW18=1), 0-MIN(0,MAX(CE18-CF18,0))+ 0-MIN(0,MAX(CE18-CF18-0,0))+ 0-MIN(0,MAX(CE18-CF18-0-0,0)),\n                    AND(ISTEXT(BX18), BX18=\"112\", AW18=1), 0-MIN(0,MAX(CE18,0))+ 0-MIN(0,MAX(CE18-0,0))+ 0-MIN(0,MAX(CE18-0-0,0)),\n                    AND(ISTEXT(BX18), BX18=\"121\", AW18=2), 0-MIN(0,MAX(CE18-CG18,0))+ 0-MIN(0,MAX(CE18-CG18-0,0))+ 0-MIN(0,MAX(CE18-CG18-0-0,0)),\n                    AND(ISTEXT(BX18), BX18=\"122\", AW18=2), 0-MIN(0,MAX(CE18,0))+ 0-MIN(0,MAX(CE18-0,0))+ 0-MIN(0,MAX(CE18-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW18=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX18=\"211\", BX18=\"212\", BX18=\"221\", BX18=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX18), BX18=\"111\", AW18=1), IF(ISBLANK(BY18), 0, BY18)-MIN(IF(ISBLANK(BY18), 0, BY18),MAX(CE18-CF18,0))+ IF(ISBLANK(BZ18), 0, BZ18)-MIN(IF(ISBLANK(BZ18), 0, BZ18),MAX(CE18-CF18-IF(ISBLANK(BY18), 0, BY18),0))+ IF(ISBLANK(CA18), 0, CA18)-MIN(IF(ISBLANK(CA18), 0, CA18),MAX(CE18-CF18-IF(ISBLANK(BY18), 0, BY18)-IF(ISBLANK(BZ18), 0, BZ18),0)),\n                    AND(ISTEXT(BX18), BX18=\"112\", AW18=1), IF(ISBLANK(BY18), 0, BY18)-MIN(IF(ISBLANK(BY18), 0, BY18),MAX(CE18,0))+ IF(ISBLANK(BZ18), 0, BZ18)-MIN(IF(ISBLANK(BZ18), 0, BZ18),MAX(CE18-IF(ISBLANK(BY18), 0, BY18),0))+ IF(ISBLANK(CA18), 0, CA18)-MIN(IF(ISBLANK(CA18), 0, CA18),MAX(CE18-IF(ISBLANK(BY18), 0, BY18)-IF(ISBLANK(BZ18), 0, BZ18),0)),\n                    AND(ISTEXT(BX18), BX18=\"121\", AW18=2), IF(ISBLANK(CB18), 0, CB18)-MIN(IF(ISBLANK(CB18), 0, CB18),MAX(CE18-CG18,0))+ IF(ISBLANK(CC18), 0, CC18)-MIN(IF(ISBLANK(CC18), 0, CC18),MAX(CE18-CG18-IF(ISBLANK(CB18), 0, CB18),0))+ IF(ISBLANK(CD18), 0, CD18)-MIN(IF(ISBLANK(CD18), 0, CD18),MAX(CE18-CG18-IF(ISBLANK(CB18), 0, CB18)-IF(ISBLANK(CC18), 0, CC18),0)),\n                    AND(ISTEXT(BX18), BX18=\"122\", AW18=2), IF(ISBLANK(CB18), 0, CB18)-MIN(IF(ISBLANK(CB18), 0, CB18),MAX(CE18,0))+ IF(ISBLANK(CC18), 0, CC18)-MIN(IF(ISBLANK(CC18), 0, CC18),MAX(CE18-IF(ISBLANK(CB18), 0, CB18),0))+ IF(ISBLANK(CD18), 0, CD18)-MIN(IF(ISBLANK(CD18), 0, CD18),MAX(CE18-IF(ISBLANK(CB18), 0, CB18)-IF(ISBLANK(CC18), 0, CC18),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW18=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI18), IF(OR(ISBLANK(CI18), NOT(ISNUMBER(CI18))), 0, CI18),\n                    AW18=1, 0 + 0 + 0,\n                    AW18=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW18=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI18), IF(OR(ISBLANK(CI18), NOT(ISNUMBER(CI18))), 0, CI18),\n                    AW18=1, IF(ISBLANK(BY18), 0, BY18) + IF(ISBLANK(BZ18), 0, BZ18) + IF(ISBLANK(CA18), 0, CA18),\n                    AW18=2, IF(ISBLANK(CB18), 0, CB18) + IF(ISBLANK(CC18), 0, CC18) + IF(ISBLANK(CD18), 0, CD18)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK18>=CJ18, 0,\n        CK18<CJ18, CJ18-CK18\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO18=Pulldown!$A$1,1,CO18=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP18=1, CP18=2)), 0%,\n    ISERROR(MATCH(CQ18, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP18=1, VLOOKUP(CQ18, Subsidy!$A$2:$G$26, 6, 0),\n    CP18=2, VLOOKUP(CQ18, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP18=1, CP18=2)), 0%,\n    ISERROR(MATCH(CQ18, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP18=1, VLOOKUP(CQ18, Subsidy!$A$2:$D$26, 2, 0),\n    CP18=2, VLOOKUP(CQ18, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP18=1, CP18=2)), 0,\n    ISERROR(MATCH(CQ18, Subsidy!$A$2:$A$26, 0)), 0,\n    CP18=2, \"N/A\",\n    AND(CP18=1, CQ18<=9), VLOOKUP(CQ18, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP18=1, CQ18<=9, NOT(ISERROR(MATCH(CQ18, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL18-CU18, 0), 0)","v":0},0,0,0,0,0,0,0]
[10,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C19=\"\", C19=\"Pls select\"), 0,\nC19=Pulldown!$F$2, 1,\nC19=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F19<>\"\", G19<>\"\", G19<F19), \"Invalid Date Order\",\n    AND(F19=\"\", G19=\"\"), \"Input Required\",\n    AND(F19=\"\", G19<>\"\"), IF(G19<E19, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F19=\"\", G19=\"\"), \"Input Required\",\n    G19<E19, \"Date Before Transition\",\n    AND(D19=1, DATEDIF(F19, G19+1, \"y\")>=2), \"1-valid\",\n    AND(D19=1, DATEDIF(F19, G19+1, \"y\")<2), \"1-invalid\",\n    AND(D19=2, DATEDIF(F19, G19+1, \"y\")>=5), \"2-valid\",\n    AND(D19=2, DATEDIF(F19, G19+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H19=\"1-valid\", 1,\n    $H19=\"2-valid\", 2,\n    $H19=\"Input Required\", 3,\n    $H19=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F19=\"\",G19=\"\"),\"Input Required\",\n$F19>=$E19,\"轉制日後開始受僱\",\n$E19>$F19,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J19=\"轉制日前開始受僱\", 1,\n    $J19=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L19=Pulldown!$C$1,22500,$L19=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L19=Pulldown!$C$1,2/3,$L19=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","",{"$f":"IF(OR(I19=1, I19=2), IF(F19<=E19, DATE(YEAR(E19)+AH19+1, MONTH(E19), DAY(E19))-DATE(YEAR(E19)+AH19, MONTH(E19), DAY(E19)), DATE(YEAR(F19)+AH19+1, MONTH(F19), DAY(F19))-DATE(YEAR(F19)+AH19, MONTH(F19), DAY(F19))), \"\")","v":""},"","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV19=\"\",0,AV19=Pulldown!$B$2,1,AV19=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX19=\"\",0,AX19=Pulldown!$G$1,1,AX19=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV19=\"\",0,BV19=Pulldown!$H$1,1,BV19=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW19=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX19=\"211\", BX19=\"212\", BX19=\"221\", BX19=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX19), BX19=\"111\", AW19=1), MAX(0, IF(CE19-CF19>0, IF(CE19-CF19-0>0, IF(CE19-CF19-0-0>0, CE19-CF19-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX19), BX19=\"112\", AW19=1), MAX(0, IF(CE19-0>0, IF(CE19-0-0>0, IF(CE19-0-0-0>0, CE19-0-0-0-CF19, 0), 0), 0)),\n                    AND(ISTEXT(BX19), BX19=\"121\", AW19=2), MAX(0, IF(CE19-CG19>0, IF(CE19-CG19-0>0, IF(CE19-CG19-0-0>0, CE19-CG19-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX19), BX19=\"122\", AW19=2), MAX(0, IF(CE19-0>0, IF(CE19-0-0>0, IF(CE19-0-0-0>0, CE19-0-0-0-CG19, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW19=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX19=\"211\", BX19=\"212\", BX19=\"221\", BX19=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX19), BX19=\"111\", AW19=1), MAX(0, IF(CE19-CF19>0, IF(CE19-CF19-IF(OR(ISBLANK(BY19), NOT(ISNUMBER(BY19))), 0, BY19)>0, IF(CE19-CF19-IF(OR(ISBLANK(BY19), NOT(ISNUMBER(BY19))), 0, BY19)-IF(OR(ISBLANK(BZ19), NOT(ISNUMBER(BZ19))), 0, BZ19)>0, CE19-CF19-IF(OR(ISBLANK(BY19), NOT(ISNUMBER(BY19))), 0, BY19)-IF(OR(ISBLANK(BZ19), NOT(ISNUMBER(BZ19))), 0, BZ19)-IF(OR(ISBLANK(CA19), NOT(ISNUMBER(CA19))), 0, CA19), 0), 0), 0)),\n                    AND(ISTEXT(BX19), BX19=\"112\", AW19=1), MAX(0, IF(CE19-IF(OR(ISBLANK(BY19), NOT(ISNUMBER(BY19))), 0, BY19)>0, IF(CE19-IF(OR(ISBLANK(BY19), NOT(ISNUMBER(BY19))), 0, BY19)-IF(OR(ISBLANK(BZ19), NOT(ISNUMBER(BZ19))), 0, BZ19)>0, IF(CE19-IF(OR(ISBLANK(BY19), NOT(ISNUMBER(BY19))), 0, BY19)-IF(OR(ISBLANK(BZ19), NOT(ISNUMBER(BZ19))), 0, BZ19)-IF(OR(ISBLANK(CA19), NOT(ISNUMBER(CA19))), 0, CA19)>0, CE19-IF(OR(ISBLANK(BY19), NOT(ISNUMBER(BY19))), 0, BY19)-IF(OR(ISBLANK(BZ19), NOT(ISNUMBER(BZ19))), 0, BZ19)-IF(OR(ISBLANK(CA19), NOT(ISNUMBER(CA19))), 0, CA19)-CF19, 0), 0), 0)),\n                    AND(ISTEXT(BX19), BX19=\"121\", AW19=2), MAX(0, IF(CE19-CG19>0, IF(CE19-CG19-IF(OR(ISBLANK(CB19), NOT(ISNUMBER(CB19))), 0, CB19)>0, IF(CE19-CG19-IF(OR(ISBLANK(CB19), NOT(ISNUMBER(CB19))), 0, CB19)-IF(OR(ISBLANK(CC19), NOT(ISNUMBER(CC19))), 0, CC19)>0, CE19-CG19-IF(OR(ISBLANK(CB19), NOT(ISNUMBER(CB19))), 0, CB19)-IF(OR(ISBLANK(CC19), NOT(ISNUMBER(CC19))), 0, CC19)-IF(OR(ISBLANK(CD19), NOT(ISNUMBER(CD19))), 0, CD19), 0), 0), 0)),\n                    AND(ISTEXT(BX19), BX19=\"122\", AW19=2), MAX(0, IF(CE19-IF(OR(ISBLANK(CB19), NOT(ISNUMBER(CB19))), 0, CB19)>0, IF(CE19-IF(OR(ISBLANK(CB19), NOT(ISNUMBER(CB19))), 0, CB19)-IF(OR(ISBLANK(CC19), NOT(ISNUMBER(CC19))), 0, CC19)>0, IF(CE19-IF(OR(ISBLANK(CB19), NOT(ISNUMBER(CB19))), 0, CB19)-IF(OR(ISBLANK(CC19), NOT(ISNUMBER(CC19))), 0, CC19)-IF(OR(ISBLANK(CD19), NOT(ISNUMBER(CD19))), 0, CD19)>0, CE19-IF(OR(ISBLANK(CB19), NOT(ISNUMBER(CB19))), 0, CB19)-IF(OR(ISBLANK(CC19), NOT(ISNUMBER(CC19))), 0, CC19)-IF(OR(ISBLANK(CD19), NOT(ISNUMBER(CD19))), 0, CD19)-CG19, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW19=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX19=\"211\", BX19=\"212\", BX19=\"221\", BX19=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX19), BX19=\"111\", AW19=1), 0-MIN(0,MAX(CE19-CF19,0))+ 0-MIN(0,MAX(CE19-CF19-0,0))+ 0-MIN(0,MAX(CE19-CF19-0-0,0)),\n                    AND(ISTEXT(BX19), BX19=\"112\", AW19=1), 0-MIN(0,MAX(CE19,0))+ 0-MIN(0,MAX(CE19-0,0))+ 0-MIN(0,MAX(CE19-0-0,0)),\n                    AND(ISTEXT(BX19), BX19=\"121\", AW19=2), 0-MIN(0,MAX(CE19-CG19,0))+ 0-MIN(0,MAX(CE19-CG19-0,0))+ 0-MIN(0,MAX(CE19-CG19-0-0,0)),\n                    AND(ISTEXT(BX19), BX19=\"122\", AW19=2), 0-MIN(0,MAX(CE19,0))+ 0-MIN(0,MAX(CE19-0,0))+ 0-MIN(0,MAX(CE19-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW19=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX19=\"211\", BX19=\"212\", BX19=\"221\", BX19=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX19), BX19=\"111\", AW19=1), IF(ISBLANK(BY19), 0, BY19)-MIN(IF(ISBLANK(BY19), 0, BY19),MAX(CE19-CF19,0))+ IF(ISBLANK(BZ19), 0, BZ19)-MIN(IF(ISBLANK(BZ19), 0, BZ19),MAX(CE19-CF19-IF(ISBLANK(BY19), 0, BY19),0))+ IF(ISBLANK(CA19), 0, CA19)-MIN(IF(ISBLANK(CA19), 0, CA19),MAX(CE19-CF19-IF(ISBLANK(BY19), 0, BY19)-IF(ISBLANK(BZ19), 0, BZ19),0)),\n                    AND(ISTEXT(BX19), BX19=\"112\", AW19=1), IF(ISBLANK(BY19), 0, BY19)-MIN(IF(ISBLANK(BY19), 0, BY19),MAX(CE19,0))+ IF(ISBLANK(BZ19), 0, BZ19)-MIN(IF(ISBLANK(BZ19), 0, BZ19),MAX(CE19-IF(ISBLANK(BY19), 0, BY19),0))+ IF(ISBLANK(CA19), 0, CA19)-MIN(IF(ISBLANK(CA19), 0, CA19),MAX(CE19-IF(ISBLANK(BY19), 0, BY19)-IF(ISBLANK(BZ19), 0, BZ19),0)),\n                    AND(ISTEXT(BX19), BX19=\"121\", AW19=2), IF(ISBLANK(CB19), 0, CB19)-MIN(IF(ISBLANK(CB19), 0, CB19),MAX(CE19-CG19,0))+ IF(ISBLANK(CC19), 0, CC19)-MIN(IF(ISBLANK(CC19), 0, CC19),MAX(CE19-CG19-IF(ISBLANK(CB19), 0, CB19),0))+ IF(ISBLANK(CD19), 0, CD19)-MIN(IF(ISBLANK(CD19), 0, CD19),MAX(CE19-CG19-IF(ISBLANK(CB19), 0, CB19)-IF(ISBLANK(CC19), 0, CC19),0)),\n                    AND(ISTEXT(BX19), BX19=\"122\", AW19=2), IF(ISBLANK(CB19), 0, CB19)-MIN(IF(ISBLANK(CB19), 0, CB19),MAX(CE19,0))+ IF(ISBLANK(CC19), 0, CC19)-MIN(IF(ISBLANK(CC19), 0, CC19),MAX(CE19-IF(ISBLANK(CB19), 0, CB19),0))+ IF(ISBLANK(CD19), 0, CD19)-MIN(IF(ISBLANK(CD19), 0, CD19),MAX(CE19-IF(ISBLANK(CB19), 0, CB19)-IF(ISBLANK(CC19), 0, CC19),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW19=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI19), IF(OR(ISBLANK(CI19), NOT(ISNUMBER(CI19))), 0, CI19),\n                    AW19=1, 0 + 0 + 0,\n                    AW19=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW19=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI19), IF(OR(ISBLANK(CI19), NOT(ISNUMBER(CI19))), 0, CI19),\n                    AW19=1, IF(ISBLANK(BY19), 0, BY19) + IF(ISBLANK(BZ19), 0, BZ19) + IF(ISBLANK(CA19), 0, CA19),\n                    AW19=2, IF(ISBLANK(CB19), 0, CB19) + IF(ISBLANK(CC19), 0, CC19) + IF(ISBLANK(CD19), 0, CD19)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK19>=CJ19, 0,\n        CK19<CJ19, CJ19-CK19\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO19=Pulldown!$A$1,1,CO19=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP19=1, CP19=2)), 0%,\n    ISERROR(MATCH(CQ19, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP19=1, VLOOKUP(CQ19, Subsidy!$A$2:$G$26, 6, 0),\n    CP19=2, VLOOKUP(CQ19, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP19=1, CP19=2)), 0%,\n    ISERROR(MATCH(CQ19, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP19=1, VLOOKUP(CQ19, Subsidy!$A$2:$D$26, 2, 0),\n    CP19=2, VLOOKUP(CQ19, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP19=1, CP19=2)), 0,\n    ISERROR(MATCH(CQ19, Subsidy!$A$2:$A$26, 0)), 0,\n    CP19=2, \"N/A\",\n    AND(CP19=1, CQ19<=9), VLOOKUP(CQ19, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP19=1, CQ19<=9, NOT(ISERROR(MATCH(CQ19, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL19-CU19, 0), 0)","v":0},0,0,0,0,0,0,0]
[11,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C20=\"\", C20=\"Pls select\"), 0,\nC20=Pulldown!$F$2, 1,\nC20=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F20<>\"\", G20<>\"\", G20<F20), \"Invalid Date Order\",\n    AND(F20=\"\", G20=\"\"), \"Input Required\",\n    AND(F20=\"\", G20<>\"\"), IF(G20<E20, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F20=\"\", G20=\"\"), \"Input Required\",\n    G20<E20, \"Date Before Transition\",\n    AND(D20=1, DATEDIF(F20, G20+1, \"y\")>=2), \"1-valid\",\n    AND(D20=1, DATEDIF(F20, G20+1, \"y\")<2), \"1-invalid\",\n    AND(D20=2, DATEDIF(F20, G20+1, \"y\")>=5), \"2-valid\",\n    AND(D20=2, DATEDIF(F20, G20+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H20=\"1-valid\", 1,\n    $H20=\"2-valid\", 2,\n    $H20=\"Input Required\", 3,\n    $H20=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F20=\"\",G20=\"\"),\"Input Required\",\n$F20>=$E20,\"轉制日後開始受僱\",\n$E20>$F20,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J20=\"轉制日前開始受僱\", 1,\n    $J20=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L20=Pulldown!$C$1,22500,$L20=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L20=Pulldown!$C$1,2/3,$L20=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","",{"$f":"IF(OR(I20=1, I20=2), IF(F20<=E20, DATE(YEAR(E20)+AH20+1, MONTH(E20), DAY(E20))-DATE(YEAR(E20)+AH20, MONTH(E20), DAY(E20)), DATE(YEAR(F20)+AH20+1, MONTH(F20), DAY(F20))-DATE(YEAR(F20)+AH20, MONTH(F20), DAY(F20))), \"\")","v":""},"","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV20=\"\",0,AV20=Pulldown!$B$2,1,AV20=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX20=\"\",0,AX20=Pulldown!$G$1,1,AX20=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV20=\"\",0,BV20=Pulldown!$H$1,1,BV20=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW20=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX20=\"211\", BX20=\"212\", BX20=\"221\", BX20=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX20), BX20=\"111\", AW20=1), MAX(0, IF(CE20-CF20>0, IF(CE20-CF20-0>0, IF(CE20-CF20-0-0>0, CE20-CF20-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX20), BX20=\"112\", AW20=1), MAX(0, IF(CE20-0>0, IF(CE20-0-0>0, IF(CE20-0-0-0>0, CE20-0-0-0-CF20, 0), 0), 0)),\n                    AND(ISTEXT(BX20), BX20=\"121\", AW20=2), MAX(0, IF(CE20-CG20>0, IF(CE20-CG20-0>0, IF(CE20-CG20-0-0>0, CE20-CG20-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX20), BX20=\"122\", AW20=2), MAX(0, IF(CE20-0>0, IF(CE20-0-0>0, IF(CE20-0-0-0>0, CE20-0-0-0-CG20, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW20=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX20=\"211\", BX20=\"212\", BX20=\"221\", BX20=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX20), BX20=\"111\", AW20=1), MAX(0, IF(CE20-CF20>0, IF(CE20-CF20-IF(OR(ISBLANK(BY20), NOT(ISNUMBER(BY20))), 0, BY20)>0, IF(CE20-CF20-IF(OR(ISBLANK(BY20), NOT(ISNUMBER(BY20))), 0, BY20)-IF(OR(ISBLANK(BZ20), NOT(ISNUMBER(BZ20))), 0, BZ20)>0, CE20-CF20-IF(OR(ISBLANK(BY20), NOT(ISNUMBER(BY20))), 0, BY20)-IF(OR(ISBLANK(BZ20), NOT(ISNUMBER(BZ20))), 0, BZ20)-IF(OR(ISBLANK(CA20), NOT(ISNUMBER(CA20))), 0, CA20), 0), 0), 0)),\n                    AND(ISTEXT(BX20), BX20=\"112\", AW20=1), MAX(0, IF(CE20-IF(OR(ISBLANK(BY20), NOT(ISNUMBER(BY20))), 0, BY20)>0, IF(CE20-IF(OR(ISBLANK(BY20), NOT(ISNUMBER(BY20))), 0, BY20)-IF(OR(ISBLANK(BZ20), NOT(ISNUMBER(BZ20))), 0, BZ20)>0, IF(CE20-IF(OR(ISBLANK(BY20), NOT(ISNUMBER(BY20))), 0, BY20)-IF(OR(ISBLANK(BZ20), NOT(ISNUMBER(BZ20))), 0, BZ20)-IF(OR(ISBLANK(CA20), NOT(ISNUMBER(CA20))), 0, CA20)>0, CE20-IF(OR(ISBLANK(BY20), NOT(ISNUMBER(BY20))), 0, BY20)-IF(OR(ISBLANK(BZ20), NOT(ISNUMBER(BZ20))), 0, BZ20)-IF(OR(ISBLANK(CA20), NOT(ISNUMBER(CA20))), 0, CA20)-CF20, 0), 0), 0)),\n                    AND(ISTEXT(BX20), BX20=\"121\", AW20=2), MAX(0, IF(CE20-CG20>0, IF(CE20-CG20-IF(OR(ISBLANK(CB20), NOT(ISNUMBER(CB20))), 0, CB20)>0, IF(CE20-CG20-IF(OR(ISBLANK(CB20), NOT(ISNUMBER(CB20))), 0, CB20)-IF(OR(ISBLANK(CC20), NOT(ISNUMBER(CC20))), 0, CC20)>0, CE20-CG20-IF(OR(ISBLANK(CB20), NOT(ISNUMBER(CB20))), 0, CB20)-IF(OR(ISBLANK(CC20), NOT(ISNUMBER(CC20))), 0, CC20)-IF(OR(ISBLANK(CD20), NOT(ISNUMBER(CD20))), 0, CD20), 0), 0), 0)),\n                    AND(ISTEXT(BX20), BX20=\"122\", AW20=2), MAX(0, IF(CE20-IF(OR(ISBLANK(CB20), NOT(ISNUMBER(CB20))), 0, CB20)>0, IF(CE20-IF(OR(ISBLANK(CB20), NOT(ISNUMBER(CB20))), 0, CB20)-IF(OR(ISBLANK(CC20), NOT(ISNUMBER(CC20))), 0, CC20)>0, IF(CE20-IF(OR(ISBLANK(CB20), NOT(ISNUMBER(CB20))), 0, CB20)-IF(OR(ISBLANK(CC20), NOT(ISNUMBER(CC20))), 0, CC20)-IF(OR(ISBLANK(CD20), NOT(ISNUMBER(CD20))), 0, CD20)>0, CE20-IF(OR(ISBLANK(CB20), NOT(ISNUMBER(CB20))), 0, CB20)-IF(OR(ISBLANK(CC20), NOT(ISNUMBER(CC20))), 0, CC20)-IF(OR(ISBLANK(CD20), NOT(ISNUMBER(CD20))), 0, CD20)-CG20, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW20=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX20=\"211\", BX20=\"212\", BX20=\"221\", BX20=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX20), BX20=\"111\", AW20=1), 0-MIN(0,MAX(CE20-CF20,0))+ 0-MIN(0,MAX(CE20-CF20-0,0))+ 0-MIN(0,MAX(CE20-CF20-0-0,0)),\n                    AND(ISTEXT(BX20), BX20=\"112\", AW20=1), 0-MIN(0,MAX(CE20,0))+ 0-MIN(0,MAX(CE20-0,0))+ 0-MIN(0,MAX(CE20-0-0,0)),\n                    AND(ISTEXT(BX20), BX20=\"121\", AW20=2), 0-MIN(0,MAX(CE20-CG20,0))+ 0-MIN(0,MAX(CE20-CG20-0,0))+ 0-MIN(0,MAX(CE20-CG20-0-0,0)),\n                    AND(ISTEXT(BX20), BX20=\"122\", AW20=2), 0-MIN(0,MAX(CE20,0))+ 0-MIN(0,MAX(CE20-0,0))+ 0-MIN(0,MAX(CE20-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW20=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX20=\"211\", BX20=\"212\", BX20=\"221\", BX20=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX20), BX20=\"111\", AW20=1), IF(ISBLANK(BY20), 0, BY20)-MIN(IF(ISBLANK(BY20), 0, BY20),MAX(CE20-CF20,0))+ IF(ISBLANK(BZ20), 0, BZ20)-MIN(IF(ISBLANK(BZ20), 0, BZ20),MAX(CE20-CF20-IF(ISBLANK(BY20), 0, BY20),0))+ IF(ISBLANK(CA20), 0, CA20)-MIN(IF(ISBLANK(CA20), 0, CA20),MAX(CE20-CF20-IF(ISBLANK(BY20), 0, BY20)-IF(ISBLANK(BZ20), 0, BZ20),0)),\n                    AND(ISTEXT(BX20), BX20=\"112\", AW20=1), IF(ISBLANK(BY20), 0, BY20)-MIN(IF(ISBLANK(BY20), 0, BY20),MAX(CE20,0))+ IF(ISBLANK(BZ20), 0, BZ20)-MIN(IF(ISBLANK(BZ20), 0, BZ20),MAX(CE20-IF(ISBLANK(BY20), 0, BY20),0))+ IF(ISBLANK(CA20), 0, CA20)-MIN(IF(ISBLANK(CA20), 0, CA20),MAX(CE20-IF(ISBLANK(BY20), 0, BY20)-IF(ISBLANK(BZ20), 0, BZ20),0)),\n                    AND(ISTEXT(BX20), BX20=\"121\", AW20=2), IF(ISBLANK(CB20), 0, CB20)-MIN(IF(ISBLANK(CB20), 0, CB20),MAX(CE20-CG20,0))+ IF(ISBLANK(CC20), 0, CC20)-MIN(IF(ISBLANK(CC20), 0, CC20),MAX(CE20-CG20-IF(ISBLANK(CB20), 0, CB20),0))+ IF(ISBLANK(CD20), 0, CD20)-MIN(IF(ISBLANK(CD20), 0, CD20),MAX(CE20-CG20-IF(ISBLANK(CB20), 0, CB20)-IF(ISBLANK(CC20), 0, CC20),0)),\n                    AND(ISTEXT(BX20), BX20=\"122\", AW20=2), IF(ISBLANK(CB20), 0, CB20)-MIN(IF(ISBLANK(CB20), 0, CB20),MAX(CE20,0))+ IF(ISBLANK(CC20), 0, CC20)-MIN(IF(ISBLANK(CC20), 0, CC20),MAX(CE20-IF(ISBLANK(CB20), 0, CB20),0))+ IF(ISBLANK(CD20), 0, CD20)-MIN(IF(ISBLANK(CD20), 0, CD20),MAX(CE20-IF(ISBLANK(CB20), 0, CB20)-IF(ISBLANK(CC20), 0, CC20),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW20=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI20), IF(OR(ISBLANK(CI20), NOT(ISNUMBER(CI20))), 0, CI20),\n                    AW20=1, 0 + 0 + 0,\n                    AW20=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW20=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI20), IF(OR(ISBLANK(CI20), NOT(ISNUMBER(CI20))), 0, CI20),\n                    AW20=1, IF(ISBLANK(BY20), 0, BY20) + IF(ISBLANK(BZ20), 0, BZ20) + IF(ISBLANK(CA20), 0, CA20),\n                    AW20=2, IF(ISBLANK(CB20), 0, CB20) + IF(ISBLANK(CC20), 0, CC20) + IF(ISBLANK(CD20), 0, CD20)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK20>=CJ20, 0,\n        CK20<CJ20, CJ20-CK20\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO20=Pulldown!$A$1,1,CO20=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP20=1, CP20=2)), 0%,\n    ISERROR(MATCH(CQ20, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP20=1, VLOOKUP(CQ20, Subsidy!$A$2:$G$26, 6, 0),\n    CP20=2, VLOOKUP(CQ20, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP20=1, CP20=2)), 0%,\n    ISERROR(MATCH(CQ20, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP20=1, VLOOKUP(CQ20, Subsidy!$A$2:$D$26, 2, 0),\n    CP20=2, VLOOKUP(CQ20, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP20=1, CP20=2)), 0,\n    ISERROR(MATCH(CQ20, Subsidy!$A$2:$A$26, 0)), 0,\n    CP20=2, \"N/A\",\n    AND(CP20=1, CQ20<=9), VLOOKUP(CQ20, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP20=1, CQ20<=9, NOT(ISERROR(MATCH(CQ20, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL20-CU20, 0), 0)","v":0},0,0,0,0,0,0,0]
[12,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C21=\"\", C21=\"Pls select\"), 0,\nC21=Pulldown!$F$2, 1,\nC21=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F21<>\"\", G21<>\"\", G21<F21), \"Invalid Date Order\",\n    AND(F21=\"\", G21=\"\"), \"Input Required\",\n    AND(F21=\"\", G21<>\"\"), IF(G21<E21, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F21=\"\", G21=\"\"), \"Input Required\",\n    G21<E21, \"Date Before Transition\",\n    AND(D21=1, DATEDIF(F21, G21+1, \"y\")>=2), \"1-valid\",\n    AND(D21=1, DATEDIF(F21, G21+1, \"y\")<2), \"1-invalid\",\n    AND(D21=2, DATEDIF(F21, G21+1, \"y\")>=5), \"2-valid\",\n    AND(D21=2, DATEDIF(F21, G21+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H21=\"1-valid\", 1,\n    $H21=\"2-valid\", 2,\n    $H21=\"Input Required\", 3,\n    $H21=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F21=\"\",G21=\"\"),\"Input Required\",\n$F21>=$E21,\"轉制日後開始受僱\",\n$E21>$F21,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J21=\"轉制日前開始受僱\", 1,\n    $J21=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L21=Pulldown!$C$1,22500,$L21=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L21=Pulldown!$C$1,2/3,$L21=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV21=\"\",0,AV21=Pulldown!$B$2,1,AV21=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX21=\"\",0,AX21=Pulldown!$G$1,1,AX21=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV21=\"\",0,BV21=Pulldown!$H$1,1,BV21=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW21=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX21=\"211\", BX21=\"212\", BX21=\"221\", BX21=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX21), BX21=\"111\", AW21=1), MAX(0, IF(CE21-CF21>0, IF(CE21-CF21-0>0, IF(CE21-CF21-0-0>0, CE21-CF21-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX21), BX21=\"112\", AW21=1), MAX(0, IF(CE21-0>0, IF(CE21-0-0>0, IF(CE21-0-0-0>0, CE21-0-0-0-CF21, 0), 0), 0)),\n                    AND(ISTEXT(BX21), BX21=\"121\", AW21=2), MAX(0, IF(CE21-CG21>0, IF(CE21-CG21-0>0, IF(CE21-CG21-0-0>0, CE21-CG21-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX21), BX21=\"122\", AW21=2), MAX(0, IF(CE21-0>0, IF(CE21-0-0>0, IF(CE21-0-0-0>0, CE21-0-0-0-CG21, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW21=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX21=\"211\", BX21=\"212\", BX21=\"221\", BX21=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX21), BX21=\"111\", AW21=1), MAX(0, IF(CE21-CF21>0, IF(CE21-CF21-IF(OR(ISBLANK(BY21), NOT(ISNUMBER(BY21))), 0, BY21)>0, IF(CE21-CF21-IF(OR(ISBLANK(BY21), NOT(ISNUMBER(BY21))), 0, BY21)-IF(OR(ISBLANK(BZ21), NOT(ISNUMBER(BZ21))), 0, BZ21)>0, CE21-CF21-IF(OR(ISBLANK(BY21), NOT(ISNUMBER(BY21))), 0, BY21)-IF(OR(ISBLANK(BZ21), NOT(ISNUMBER(BZ21))), 0, BZ21)-IF(OR(ISBLANK(CA21), NOT(ISNUMBER(CA21))), 0, CA21), 0), 0), 0)),\n                    AND(ISTEXT(BX21), BX21=\"112\", AW21=1), MAX(0, IF(CE21-IF(OR(ISBLANK(BY21), NOT(ISNUMBER(BY21))), 0, BY21)>0, IF(CE21-IF(OR(ISBLANK(BY21), NOT(ISNUMBER(BY21))), 0, BY21)-IF(OR(ISBLANK(BZ21), NOT(ISNUMBER(BZ21))), 0, BZ21)>0, IF(CE21-IF(OR(ISBLANK(BY21), NOT(ISNUMBER(BY21))), 0, BY21)-IF(OR(ISBLANK(BZ21), NOT(ISNUMBER(BZ21))), 0, BZ21)-IF(OR(ISBLANK(CA21), NOT(ISNUMBER(CA21))), 0, CA21)>0, CE21-IF(OR(ISBLANK(BY21), NOT(ISNUMBER(BY21))), 0, BY21)-IF(OR(ISBLANK(BZ21), NOT(ISNUMBER(BZ21))), 0, BZ21)-IF(OR(ISBLANK(CA21), NOT(ISNUMBER(CA21))), 0, CA21)-CF21, 0), 0), 0)),\n                    AND(ISTEXT(BX21), BX21=\"121\", AW21=2), MAX(0, IF(CE21-CG21>0, IF(CE21-CG21-IF(OR(ISBLANK(CB21), NOT(ISNUMBER(CB21))), 0, CB21)>0, IF(CE21-CG21-IF(OR(ISBLANK(CB21), NOT(ISNUMBER(CB21))), 0, CB21)-IF(OR(ISBLANK(CC21), NOT(ISNUMBER(CC21))), 0, CC21)>0, CE21-CG21-IF(OR(ISBLANK(CB21), NOT(ISNUMBER(CB21))), 0, CB21)-IF(OR(ISBLANK(CC21), NOT(ISNUMBER(CC21))), 0, CC21)-IF(OR(ISBLANK(CD21), NOT(ISNUMBER(CD21))), 0, CD21), 0), 0), 0)),\n                    AND(ISTEXT(BX21), BX21=\"122\", AW21=2), MAX(0, IF(CE21-IF(OR(ISBLANK(CB21), NOT(ISNUMBER(CB21))), 0, CB21)>0, IF(CE21-IF(OR(ISBLANK(CB21), NOT(ISNUMBER(CB21))), 0, CB21)-IF(OR(ISBLANK(CC21), NOT(ISNUMBER(CC21))), 0, CC21)>0, IF(CE21-IF(OR(ISBLANK(CB21), NOT(ISNUMBER(CB21))), 0, CB21)-IF(OR(ISBLANK(CC21), NOT(ISNUMBER(CC21))), 0, CC21)-IF(OR(ISBLANK(CD21), NOT(ISNUMBER(CD21))), 0, CD21)>0, CE21-IF(OR(ISBLANK(CB21), NOT(ISNUMBER(CB21))), 0, CB21)-IF(OR(ISBLANK(CC21), NOT(ISNUMBER(CC21))), 0, CC21)-IF(OR(ISBLANK(CD21), NOT(ISNUMBER(CD21))), 0, CD21)-CG21, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW21=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX21=\"211\", BX21=\"212\", BX21=\"221\", BX21=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX21), BX21=\"111\", AW21=1), 0-MIN(0,MAX(CE21-CF21,0))+ 0-MIN(0,MAX(CE21-CF21-0,0))+ 0-MIN(0,MAX(CE21-CF21-0-0,0)),\n                    AND(ISTEXT(BX21), BX21=\"112\", AW21=1), 0-MIN(0,MAX(CE21,0))+ 0-MIN(0,MAX(CE21-0,0))+ 0-MIN(0,MAX(CE21-0-0,0)),\n                    AND(ISTEXT(BX21), BX21=\"121\", AW21=2), 0-MIN(0,MAX(CE21-CG21,0))+ 0-MIN(0,MAX(CE21-CG21-0,0))+ 0-MIN(0,MAX(CE21-CG21-0-0,0)),\n                    AND(ISTEXT(BX21), BX21=\"122\", AW21=2), 0-MIN(0,MAX(CE21,0))+ 0-MIN(0,MAX(CE21-0,0))+ 0-MIN(0,MAX(CE21-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW21=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX21=\"211\", BX21=\"212\", BX21=\"221\", BX21=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX21), BX21=\"111\", AW21=1), IF(ISBLANK(BY21), 0, BY21)-MIN(IF(ISBLANK(BY21), 0, BY21),MAX(CE21-CF21,0))+ IF(ISBLANK(BZ21), 0, BZ21)-MIN(IF(ISBLANK(BZ21), 0, BZ21),MAX(CE21-CF21-IF(ISBLANK(BY21), 0, BY21),0))+ IF(ISBLANK(CA21), 0, CA21)-MIN(IF(ISBLANK(CA21), 0, CA21),MAX(CE21-CF21-IF(ISBLANK(BY21), 0, BY21)-IF(ISBLANK(BZ21), 0, BZ21),0)),\n                    AND(ISTEXT(BX21), BX21=\"112\", AW21=1), IF(ISBLANK(BY21), 0, BY21)-MIN(IF(ISBLANK(BY21), 0, BY21),MAX(CE21,0))+ IF(ISBLANK(BZ21), 0, BZ21)-MIN(IF(ISBLANK(BZ21), 0, BZ21),MAX(CE21-IF(ISBLANK(BY21), 0, BY21),0))+ IF(ISBLANK(CA21), 0, CA21)-MIN(IF(ISBLANK(CA21), 0, CA21),MAX(CE21-IF(ISBLANK(BY21), 0, BY21)-IF(ISBLANK(BZ21), 0, BZ21),0)),\n                    AND(ISTEXT(BX21), BX21=\"121\", AW21=2), IF(ISBLANK(CB21), 0, CB21)-MIN(IF(ISBLANK(CB21), 0, CB21),MAX(CE21-CG21,0))+ IF(ISBLANK(CC21), 0, CC21)-MIN(IF(ISBLANK(CC21), 0, CC21),MAX(CE21-CG21-IF(ISBLANK(CB21), 0, CB21),0))+ IF(ISBLANK(CD21), 0, CD21)-MIN(IF(ISBLANK(CD21), 0, CD21),MAX(CE21-CG21-IF(ISBLANK(CB21), 0, CB21)-IF(ISBLANK(CC21), 0, CC21),0)),\n                    AND(ISTEXT(BX21), BX21=\"122\", AW21=2), IF(ISBLANK(CB21), 0, CB21)-MIN(IF(ISBLANK(CB21), 0, CB21),MAX(CE21,0))+ IF(ISBLANK(CC21), 0, CC21)-MIN(IF(ISBLANK(CC21), 0, CC21),MAX(CE21-IF(ISBLANK(CB21), 0, CB21),0))+ IF(ISBLANK(CD21), 0, CD21)-MIN(IF(ISBLANK(CD21), 0, CD21),MAX(CE21-IF(ISBLANK(CB21), 0, CB21)-IF(ISBLANK(CC21), 0, CC21),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW21=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI21), IF(OR(ISBLANK(CI21), NOT(ISNUMBER(CI21))), 0, CI21),\n                    AW21=1, 0 + 0 + 0,\n                    AW21=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW21=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI21), IF(OR(ISBLANK(CI21), NOT(ISNUMBER(CI21))), 0, CI21),\n                    AW21=1, IF(ISBLANK(BY21), 0, BY21) + IF(ISBLANK(BZ21), 0, BZ21) + IF(ISBLANK(CA21), 0, CA21),\n                    AW21=2, IF(ISBLANK(CB21), 0, CB21) + IF(ISBLANK(CC21), 0, CC21) + IF(ISBLANK(CD21), 0, CD21)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK21>=CJ21, 0,\n        CK21<CJ21, CJ21-CK21\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO21=Pulldown!$A$1,1,CO21=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP21=1, CP21=2)), 0%,\n    ISERROR(MATCH(CQ21, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP21=1, VLOOKUP(CQ21, Subsidy!$A$2:$G$26, 6, 0),\n    CP21=2, VLOOKUP(CQ21, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP21=1, CP21=2)), 0%,\n    ISERROR(MATCH(CQ21, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP21=1, VLOOKUP(CQ21, Subsidy!$A$2:$D$26, 2, 0),\n    CP21=2, VLOOKUP(CQ21, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP21=1, CP21=2)), 0,\n    ISERROR(MATCH(CQ21, Subsidy!$A$2:$A$26, 0)), 0,\n    CP21=2, \"N/A\",\n    AND(CP21=1, CQ21<=9), VLOOKUP(CQ21, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP21=1, CQ21<=9, NOT(ISERROR(MATCH(CQ21, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL21-CU21, 0), 0)","v":0},0,0,0,0,0,0,0]
[13,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C22=\"\", C22=\"Pls select\"), 0,\nC22=Pulldown!$F$2, 1,\nC22=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F22<>\"\", G22<>\"\", G22<F22), \"Invalid Date Order\",\n    AND(F22=\"\", G22=\"\"), \"Input Required\",\n    AND(F22=\"\", G22<>\"\"), IF(G22<E22, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F22=\"\", G22=\"\"), \"Input Required\",\n    G22<E22, \"Date Before Transition\",\n    AND(D22=1, DATEDIF(F22, G22+1, \"y\")>=2), \"1-valid\",\n    AND(D22=1, DATEDIF(F22, G22+1, \"y\")<2), \"1-invalid\",\n    AND(D22=2, DATEDIF(F22, G22+1, \"y\")>=5), \"2-valid\",\n    AND(D22=2, DATEDIF(F22, G22+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H22=\"1-valid\", 1,\n    $H22=\"2-valid\", 2,\n    $H22=\"Input Required\", 3,\n    $H22=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F22=\"\",G22=\"\"),\"Input Required\",\n$F22>=$E22,\"轉制日後開始受僱\",\n$E22>$F22,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J22=\"轉制日前開始受僱\", 1,\n    $J22=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L22=Pulldown!$C$1,22500,$L22=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L22=Pulldown!$C$1,2/3,$L22=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV22=\"\",0,AV22=Pulldown!$B$2,1,AV22=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX22=\"\",0,AX22=Pulldown!$G$1,1,AX22=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV22=\"\",0,BV22=Pulldown!$H$1,1,BV22=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW22=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX22=\"211\", BX22=\"212\", BX22=\"221\", BX22=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX22), BX22=\"111\", AW22=1), MAX(0, IF(CE22-CF22>0, IF(CE22-CF22-0>0, IF(CE22-CF22-0-0>0, CE22-CF22-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX22), BX22=\"112\", AW22=1), MAX(0, IF(CE22-0>0, IF(CE22-0-0>0, IF(CE22-0-0-0>0, CE22-0-0-0-CF22, 0), 0), 0)),\n                    AND(ISTEXT(BX22), BX22=\"121\", AW22=2), MAX(0, IF(CE22-CG22>0, IF(CE22-CG22-0>0, IF(CE22-CG22-0-0>0, CE22-CG22-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX22), BX22=\"122\", AW22=2), MAX(0, IF(CE22-0>0, IF(CE22-0-0>0, IF(CE22-0-0-0>0, CE22-0-0-0-CG22, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW22=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX22=\"211\", BX22=\"212\", BX22=\"221\", BX22=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX22), BX22=\"111\", AW22=1), MAX(0, IF(CE22-CF22>0, IF(CE22-CF22-IF(OR(ISBLANK(BY22), NOT(ISNUMBER(BY22))), 0, BY22)>0, IF(CE22-CF22-IF(OR(ISBLANK(BY22), NOT(ISNUMBER(BY22))), 0, BY22)-IF(OR(ISBLANK(BZ22), NOT(ISNUMBER(BZ22))), 0, BZ22)>0, CE22-CF22-IF(OR(ISBLANK(BY22), NOT(ISNUMBER(BY22))), 0, BY22)-IF(OR(ISBLANK(BZ22), NOT(ISNUMBER(BZ22))), 0, BZ22)-IF(OR(ISBLANK(CA22), NOT(ISNUMBER(CA22))), 0, CA22), 0), 0), 0)),\n                    AND(ISTEXT(BX22), BX22=\"112\", AW22=1), MAX(0, IF(CE22-IF(OR(ISBLANK(BY22), NOT(ISNUMBER(BY22))), 0, BY22)>0, IF(CE22-IF(OR(ISBLANK(BY22), NOT(ISNUMBER(BY22))), 0, BY22)-IF(OR(ISBLANK(BZ22), NOT(ISNUMBER(BZ22))), 0, BZ22)>0, IF(CE22-IF(OR(ISBLANK(BY22), NOT(ISNUMBER(BY22))), 0, BY22)-IF(OR(ISBLANK(BZ22), NOT(ISNUMBER(BZ22))), 0, BZ22)-IF(OR(ISBLANK(CA22), NOT(ISNUMBER(CA22))), 0, CA22)>0, CE22-IF(OR(ISBLANK(BY22), NOT(ISNUMBER(BY22))), 0, BY22)-IF(OR(ISBLANK(BZ22), NOT(ISNUMBER(BZ22))), 0, BZ22)-IF(OR(ISBLANK(CA22), NOT(ISNUMBER(CA22))), 0, CA22)-CF22, 0), 0), 0)),\n                    AND(ISTEXT(BX22), BX22=\"121\", AW22=2), MAX(0, IF(CE22-CG22>0, IF(CE22-CG22-IF(OR(ISBLANK(CB22), NOT(ISNUMBER(CB22))), 0, CB22)>0, IF(CE22-CG22-IF(OR(ISBLANK(CB22), NOT(ISNUMBER(CB22))), 0, CB22)-IF(OR(ISBLANK(CC22), NOT(ISNUMBER(CC22))), 0, CC22)>0, CE22-CG22-IF(OR(ISBLANK(CB22), NOT(ISNUMBER(CB22))), 0, CB22)-IF(OR(ISBLANK(CC22), NOT(ISNUMBER(CC22))), 0, CC22)-IF(OR(ISBLANK(CD22), NOT(ISNUMBER(CD22))), 0, CD22), 0), 0), 0)),\n                    AND(ISTEXT(BX22), BX22=\"122\", AW22=2), MAX(0, IF(CE22-IF(OR(ISBLANK(CB22), NOT(ISNUMBER(CB22))), 0, CB22)>0, IF(CE22-IF(OR(ISBLANK(CB22), NOT(ISNUMBER(CB22))), 0, CB22)-IF(OR(ISBLANK(CC22), NOT(ISNUMBER(CC22))), 0, CC22)>0, IF(CE22-IF(OR(ISBLANK(CB22), NOT(ISNUMBER(CB22))), 0, CB22)-IF(OR(ISBLANK(CC22), NOT(ISNUMBER(CC22))), 0, CC22)-IF(OR(ISBLANK(CD22), NOT(ISNUMBER(CD22))), 0, CD22)>0, CE22-IF(OR(ISBLANK(CB22), NOT(ISNUMBER(CB22))), 0, CB22)-IF(OR(ISBLANK(CC22), NOT(ISNUMBER(CC22))), 0, CC22)-IF(OR(ISBLANK(CD22), NOT(ISNUMBER(CD22))), 0, CD22)-CG22, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW22=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX22=\"211\", BX22=\"212\", BX22=\"221\", BX22=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX22), BX22=\"111\", AW22=1), 0-MIN(0,MAX(CE22-CF22,0))+ 0-MIN(0,MAX(CE22-CF22-0,0))+ 0-MIN(0,MAX(CE22-CF22-0-0,0)),\n                    AND(ISTEXT(BX22), BX22=\"112\", AW22=1), 0-MIN(0,MAX(CE22,0))+ 0-MIN(0,MAX(CE22-0,0))+ 0-MIN(0,MAX(CE22-0-0,0)),\n                    AND(ISTEXT(BX22), BX22=\"121\", AW22=2), 0-MIN(0,MAX(CE22-CG22,0))+ 0-MIN(0,MAX(CE22-CG22-0,0))+ 0-MIN(0,MAX(CE22-CG22-0-0,0)),\n                    AND(ISTEXT(BX22), BX22=\"122\", AW22=2), 0-MIN(0,MAX(CE22,0))+ 0-MIN(0,MAX(CE22-0,0))+ 0-MIN(0,MAX(CE22-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW22=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX22=\"211\", BX22=\"212\", BX22=\"221\", BX22=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX22), BX22=\"111\", AW22=1), IF(ISBLANK(BY22), 0, BY22)-MIN(IF(ISBLANK(BY22), 0, BY22),MAX(CE22-CF22,0))+ IF(ISBLANK(BZ22), 0, BZ22)-MIN(IF(ISBLANK(BZ22), 0, BZ22),MAX(CE22-CF22-IF(ISBLANK(BY22), 0, BY22),0))+ IF(ISBLANK(CA22), 0, CA22)-MIN(IF(ISBLANK(CA22), 0, CA22),MAX(CE22-CF22-IF(ISBLANK(BY22), 0, BY22)-IF(ISBLANK(BZ22), 0, BZ22),0)),\n                    AND(ISTEXT(BX22), BX22=\"112\", AW22=1), IF(ISBLANK(BY22), 0, BY22)-MIN(IF(ISBLANK(BY22), 0, BY22),MAX(CE22,0))+ IF(ISBLANK(BZ22), 0, BZ22)-MIN(IF(ISBLANK(BZ22), 0, BZ22),MAX(CE22-IF(ISBLANK(BY22), 0, BY22),0))+ IF(ISBLANK(CA22), 0, CA22)-MIN(IF(ISBLANK(CA22), 0, CA22),MAX(CE22-IF(ISBLANK(BY22), 0, BY22)-IF(ISBLANK(BZ22), 0, BZ22),0)),\n                    AND(ISTEXT(BX22), BX22=\"121\", AW22=2), IF(ISBLANK(CB22), 0, CB22)-MIN(IF(ISBLANK(CB22), 0, CB22),MAX(CE22-CG22,0))+ IF(ISBLANK(CC22), 0, CC22)-MIN(IF(ISBLANK(CC22), 0, CC22),MAX(CE22-CG22-IF(ISBLANK(CB22), 0, CB22),0))+ IF(ISBLANK(CD22), 0, CD22)-MIN(IF(ISBLANK(CD22), 0, CD22),MAX(CE22-CG22-IF(ISBLANK(CB22), 0, CB22)-IF(ISBLANK(CC22), 0, CC22),0)),\n                    AND(ISTEXT(BX22), BX22=\"122\", AW22=2), IF(ISBLANK(CB22), 0, CB22)-MIN(IF(ISBLANK(CB22), 0, CB22),MAX(CE22,0))+ IF(ISBLANK(CC22), 0, CC22)-MIN(IF(ISBLANK(CC22), 0, CC22),MAX(CE22-IF(ISBLANK(CB22), 0, CB22),0))+ IF(ISBLANK(CD22), 0, CD22)-MIN(IF(ISBLANK(CD22), 0, CD22),MAX(CE22-IF(ISBLANK(CB22), 0, CB22)-IF(ISBLANK(CC22), 0, CC22),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW22=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI22), IF(OR(ISBLANK(CI22), NOT(ISNUMBER(CI22))), 0, CI22),\n                    AW22=1, 0 + 0 + 0,\n                    AW22=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW22=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI22), IF(OR(ISBLANK(CI22), NOT(ISNUMBER(CI22))), 0, CI22),\n                    AW22=1, IF(ISBLANK(BY22), 0, BY22) + IF(ISBLANK(BZ22), 0, BZ22) + IF(ISBLANK(CA22), 0, CA22),\n                    AW22=2, IF(ISBLANK(CB22), 0, CB22) + IF(ISBLANK(CC22), 0, CC22) + IF(ISBLANK(CD22), 0, CD22)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK22>=CJ22, 0,\n        CK22<CJ22, CJ22-CK22\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO22=Pulldown!$A$1,1,CO22=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP22=1, CP22=2)), 0%,\n    ISERROR(MATCH(CQ22, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP22=1, VLOOKUP(CQ22, Subsidy!$A$2:$G$26, 6, 0),\n    CP22=2, VLOOKUP(CQ22, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP22=1, CP22=2)), 0%,\n    ISERROR(MATCH(CQ22, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP22=1, VLOOKUP(CQ22, Subsidy!$A$2:$D$26, 2, 0),\n    CP22=2, VLOOKUP(CQ22, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP22=1, CP22=2)), 0,\n    ISERROR(MATCH(CQ22, Subsidy!$A$2:$A$26, 0)), 0,\n    CP22=2, \"N/A\",\n    AND(CP22=1, CQ22<=9), VLOOKUP(CQ22, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP22=1, CQ22<=9, NOT(ISERROR(MATCH(CQ22, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL22-CU22, 0), 0)","v":0},0,0,0,0,0,0,0]
[14,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C23=\"\", C23=\"Pls select\"), 0,\nC23=Pulldown!$F$2, 1,\nC23=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F23<>\"\", G23<>\"\", G23<F23), \"Invalid Date Order\",\n    AND(F23=\"\", G23=\"\"), \"Input Required\",\n    AND(F23=\"\", G23<>\"\"), IF(G23<E23, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F23=\"\", G23=\"\"), \"Input Required\",\n    G23<E23, \"Date Before Transition\",\n    AND(D23=1, DATEDIF(F23, G23+1, \"y\")>=2), \"1-valid\",\n    AND(D23=1, DATEDIF(F23, G23+1, \"y\")<2), \"1-invalid\",\n    AND(D23=2, DATEDIF(F23, G23+1, \"y\")>=5), \"2-valid\",\n    AND(D23=2, DATEDIF(F23, G23+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H23=\"1-valid\", 1,\n    $H23=\"2-valid\", 2,\n    $H23=\"Input Required\", 3,\n    $H23=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F23=\"\",G23=\"\"),\"Input Required\",\n$F23>=$E23,\"轉制日後開始受僱\",\n$E23>$F23,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J23=\"轉制日前開始受僱\", 1,\n    $J23=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L23=Pulldown!$C$1,22500,$L23=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L23=Pulldown!$C$1,2/3,$L23=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV23=\"\",0,AV23=Pulldown!$B$2,1,AV23=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX23=\"\",0,AX23=Pulldown!$G$1,1,AX23=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF($AW23=1, \"N/A\",\n IF($AW23=2,\n  IF(OR(NOT(ISNUMBER(BD23)), NOT(ISNUMBER(BE23)), BD23<DATE(1900,1,1), BE23<DATE(1900,1,1), BE23<BD23, BF23=\"N/A\", BF23=\"\", NOT(ISNUMBER(BF23)), BS23=\"N/A\", NOT(ISNUMBER(BS23)), NOT(ISNUMBER(BA23))),\n   \"N/A\",\n   IF(BA23=\"\", 0, IFERROR(BA23 - ROUNDDOWN(BS23,2), \"N/A\"))),\n  \"\"))","v":"N/A"},{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV23=\"\",0,BV23=Pulldown!$H$1,1,BV23=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW23=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX23=\"211\", BX23=\"212\", BX23=\"221\", BX23=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX23), BX23=\"111\", AW23=1), MAX(0, IF(CE23-CF23>0, IF(CE23-CF23-0>0, IF(CE23-CF23-0-0>0, CE23-CF23-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX23), BX23=\"112\", AW23=1), MAX(0, IF(CE23-0>0, IF(CE23-0-0>0, IF(CE23-0-0-0>0, CE23-0-0-0-CF23, 0), 0), 0)),\n                    AND(ISTEXT(BX23), BX23=\"121\", AW23=2), MAX(0, IF(CE23-CG23>0, IF(CE23-CG23-0>0, IF(CE23-CG23-0-0>0, CE23-CG23-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX23), BX23=\"122\", AW23=2), MAX(0, IF(CE23-0>0, IF(CE23-0-0>0, IF(CE23-0-0-0>0, CE23-0-0-0-CG23, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW23=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX23=\"211\", BX23=\"212\", BX23=\"221\", BX23=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX23), BX23=\"111\", AW23=1), MAX(0, IF(CE23-CF23>0, IF(CE23-CF23-IF(OR(ISBLANK(BY23), NOT(ISNUMBER(BY23))), 0, BY23)>0, IF(CE23-CF23-IF(OR(ISBLANK(BY23), NOT(ISNUMBER(BY23))), 0, BY23)-IF(OR(ISBLANK(BZ23), NOT(ISNUMBER(BZ23))), 0, BZ23)>0, CE23-CF23-IF(OR(ISBLANK(BY23), NOT(ISNUMBER(BY23))), 0, BY23)-IF(OR(ISBLANK(BZ23), NOT(ISNUMBER(BZ23))), 0, BZ23)-IF(OR(ISBLANK(CA23), NOT(ISNUMBER(CA23))), 0, CA23), 0), 0), 0)),\n                    AND(ISTEXT(BX23), BX23=\"112\", AW23=1), MAX(0, IF(CE23-IF(OR(ISBLANK(BY23), NOT(ISNUMBER(BY23))), 0, BY23)>0, IF(CE23-IF(OR(ISBLANK(BY23), NOT(ISNUMBER(BY23))), 0, BY23)-IF(OR(ISBLANK(BZ23), NOT(ISNUMBER(BZ23))), 0, BZ23)>0, IF(CE23-IF(OR(ISBLANK(BY23), NOT(ISNUMBER(BY23))), 0, BY23)-IF(OR(ISBLANK(BZ23), NOT(ISNUMBER(BZ23))), 0, BZ23)-IF(OR(ISBLANK(CA23), NOT(ISNUMBER(CA23))), 0, CA23)>0, CE23-IF(OR(ISBLANK(BY23), NOT(ISNUMBER(BY23))), 0, BY23)-IF(OR(ISBLANK(BZ23), NOT(ISNUMBER(BZ23))), 0, BZ23)-IF(OR(ISBLANK(CA23), NOT(ISNUMBER(CA23))), 0, CA23)-CF23, 0), 0), 0)),\n                    AND(ISTEXT(BX23), BX23=\"121\", AW23=2), MAX(0, IF(CE23-CG23>0, IF(CE23-CG23-IF(OR(ISBLANK(CB23), NOT(ISNUMBER(CB23))), 0, CB23)>0, IF(CE23-CG23-IF(OR(ISBLANK(CB23), NOT(ISNUMBER(CB23))), 0, CB23)-IF(OR(ISBLANK(CC23), NOT(ISNUMBER(CC23))), 0, CC23)>0, CE23-CG23-IF(OR(ISBLANK(CB23), NOT(ISNUMBER(CB23))), 0, CB23)-IF(OR(ISBLANK(CC23), NOT(ISNUMBER(CC23))), 0, CC23)-IF(OR(ISBLANK(CD23), NOT(ISNUMBER(CD23))), 0, CD23), 0), 0), 0)),\n                    AND(ISTEXT(BX23), BX23=\"122\", AW23=2), MAX(0, IF(CE23-IF(OR(ISBLANK(CB23), NOT(ISNUMBER(CB23))), 0, CB23)>0, IF(CE23-IF(OR(ISBLANK(CB23), NOT(ISNUMBER(CB23))), 0, CB23)-IF(OR(ISBLANK(CC23), NOT(ISNUMBER(CC23))), 0, CC23)>0, IF(CE23-IF(OR(ISBLANK(CB23), NOT(ISNUMBER(CB23))), 0, CB23)-IF(OR(ISBLANK(CC23), NOT(ISNUMBER(CC23))), 0, CC23)-IF(OR(ISBLANK(CD23), NOT(ISNUMBER(CD23))), 0, CD23)>0, CE23-IF(OR(ISBLANK(CB23), NOT(ISNUMBER(CB23))), 0, CB23)-IF(OR(ISBLANK(CC23), NOT(ISNUMBER(CC23))), 0, CC23)-IF(OR(ISBLANK(CD23), NOT(ISNUMBER(CD23))), 0, CD23)-CG23, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW23=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX23=\"211\", BX23=\"212\", BX23=\"221\", BX23=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX23), BX23=\"111\", AW23=1), 0-MIN(0,MAX(CE23-CF23,0))+ 0-MIN(0,MAX(CE23-CF23-0,0))+ 0-MIN(0,MAX(CE23-CF23-0-0,0)),\n                    AND(ISTEXT(BX23), BX23=\"112\", AW23=1), 0-MIN(0,MAX(CE23,0))+ 0-MIN(0,MAX(CE23-0,0))+ 0-MIN(0,MAX(CE23-0-0,0)),\n                    AND(ISTEXT(BX23), BX23=\"121\", AW23=2), 0-MIN(0,MAX(CE23-CG23,0))+ 0-MIN(0,MAX(CE23-CG23-0,0))+ 0-MIN(0,MAX(CE23-CG23-0-0,0)),\n                    AND(ISTEXT(BX23), BX23=\"122\", AW23=2), 0-MIN(0,MAX(CE23,0))+ 0-MIN(0,MAX(CE23-0,0))+ 0-MIN(0,MAX(CE23-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW23=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX23=\"211\", BX23=\"212\", BX23=\"221\", BX23=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX23), BX23=\"111\", AW23=1), IF(ISBLANK(BY23), 0, BY23)-MIN(IF(ISBLANK(BY23), 0, BY23),MAX(CE23-CF23,0))+ IF(ISBLANK(BZ23), 0, BZ23)-MIN(IF(ISBLANK(BZ23), 0, BZ23),MAX(CE23-CF23-IF(ISBLANK(BY23), 0, BY23),0))+ IF(ISBLANK(CA23), 0, CA23)-MIN(IF(ISBLANK(CA23), 0, CA23),MAX(CE23-CF23-IF(ISBLANK(BY23), 0, BY23)-IF(ISBLANK(BZ23), 0, BZ23),0)),\n                    AND(ISTEXT(BX23), BX23=\"112\", AW23=1), IF(ISBLANK(BY23), 0, BY23)-MIN(IF(ISBLANK(BY23), 0, BY23),MAX(CE23,0))+ IF(ISBLANK(BZ23), 0, BZ23)-MIN(IF(ISBLANK(BZ23), 0, BZ23),MAX(CE23-IF(ISBLANK(BY23), 0, BY23),0))+ IF(ISBLANK(CA23), 0, CA23)-MIN(IF(ISBLANK(CA23), 0, CA23),MAX(CE23-IF(ISBLANK(BY23), 0, BY23)-IF(ISBLANK(BZ23), 0, BZ23),0)),\n                    AND(ISTEXT(BX23), BX23=\"121\", AW23=2), IF(ISBLANK(CB23), 0, CB23)-MIN(IF(ISBLANK(CB23), 0, CB23),MAX(CE23-CG23,0))+ IF(ISBLANK(CC23), 0, CC23)-MIN(IF(ISBLANK(CC23), 0, CC23),MAX(CE23-CG23-IF(ISBLANK(CB23), 0, CB23),0))+ IF(ISBLANK(CD23), 0, CD23)-MIN(IF(ISBLANK(CD23), 0, CD23),MAX(CE23-CG23-IF(ISBLANK(CB23), 0, CB23)-IF(ISBLANK(CC23), 0, CC23),0)),\n                    AND(ISTEXT(BX23), BX23=\"122\", AW23=2), IF(ISBLANK(CB23), 0, CB23)-MIN(IF(ISBLANK(CB23), 0, CB23),MAX(CE23,0))+ IF(ISBLANK(CC23), 0, CC23)-MIN(IF(ISBLANK(CC23), 0, CC23),MAX(CE23-IF(ISBLANK(CB23), 0, CB23),0))+ IF(ISBLANK(CD23), 0, CD23)-MIN(IF(ISBLANK(CD23), 0, CD23),MAX(CE23-IF(ISBLANK(CB23), 0, CB23)-IF(ISBLANK(CC23), 0, CC23),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW23=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI23), IF(OR(ISBLANK(CI23), NOT(ISNUMBER(CI23))), 0, CI23),\n                    AW23=1, 0 + 0 + 0,\n                    AW23=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW23=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI23), IF(OR(ISBLANK(CI23), NOT(ISNUMBER(CI23))), 0, CI23),\n                    AW23=1, IF(ISBLANK(BY23), 0, BY23) + IF(ISBLANK(BZ23), 0, BZ23) + IF(ISBLANK(CA23), 0, CA23),\n                    AW23=2, IF(ISBLANK(CB23), 0, CB23) + IF(ISBLANK(CC23), 0, CC23) + IF(ISBLANK(CD23), 0, CD23)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK23>=CJ23, 0,\n        CK23<CJ23, CJ23-CK23\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO23=Pulldown!$A$1,1,CO23=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP23=1, CP23=2)), 0%,\n    ISERROR(MATCH(CQ23, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP23=1, VLOOKUP(CQ23, Subsidy!$A$2:$G$26, 6, 0),\n    CP23=2, VLOOKUP(CQ23, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP23=1, CP23=2)), 0%,\n    ISERROR(MATCH(CQ23, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP23=1, VLOOKUP(CQ23, Subsidy!$A$2:$D$26, 2, 0),\n    CP23=2, VLOOKUP(CQ23, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP23=1, CP23=2)), 0,\n    ISERROR(MATCH(CQ23, Subsidy!$A$2:$A$26, 0)), 0,\n    CP23=2, \"N/A\",\n    AND(CP23=1, CQ23<=9), VLOOKUP(CQ23, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP23=1, CQ23<=9, NOT(ISERROR(MATCH(CQ23, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL23-CU23, 0), 0)","v":0},0,0,0,0,0,0,0]
[15,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C24=\"\", C24=\"Pls select\"), 0,\nC24=Pulldown!$F$2, 1,\nC24=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F24<>\"\", G24<>\"\", G24<F24), \"Invalid Date Order\",\n    AND(F24=\"\", G24=\"\"), \"Input Required\",\n    AND(F24=\"\", G24<>\"\"), IF(G24<E24, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F24=\"\", G24=\"\"), \"Input Required\",\n    G24<E24, \"Date Before Transition\",\n    AND(D24=1, DATEDIF(F24, G24+1, \"y\")>=2), \"1-valid\",\n    AND(D24=1, DATEDIF(F24, G24+1, \"y\")<2), \"1-invalid\",\n    AND(D24=2, DATEDIF(F24, G24+1, \"y\")>=5), \"2-valid\",\n    AND(D24=2, DATEDIF(F24, G24+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H24=\"1-valid\", 1,\n    $H24=\"2-valid\", 2,\n    $H24=\"Input Required\", 3,\n    $H24=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F24=\"\",G24=\"\"),\"Input Required\",\n$F24>=$E24,\"轉制日後開始受僱\",\n$E24>$F24,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J24=\"轉制日前開始受僱\", 1,\n    $J24=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L24=Pulldown!$C$1,22500,$L24=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L24=Pulldown!$C$1,2/3,$L24=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV24=\"\",0,AV24=Pulldown!$B$2,1,AV24=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX24=\"\",0,AX24=Pulldown!$G$1,1,AX24=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF($AW24=1, \"N/A\",\n IF($AW24=2,\n  IF(OR(NOT(ISNUMBER(BD24)), NOT(ISNUMBER(BE24)), BD24<DATE(1900,1,1), BE24<DATE(1900,1,1), BE24<BD24, BF24=\"N/A\", BF24=\"\", NOT(ISNUMBER(BF24)), BS24=\"N/A\", NOT(ISNUMBER(BS24)), NOT(ISNUMBER(BA24))),\n   \"N/A\",\n   IF(BA24=\"\", 0, IFERROR(BA24 - ROUNDDOWN(BS24,2), \"N/A\"))),\n  \"\"))","v":"N/A"},{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV24=\"\",0,BV24=Pulldown!$H$1,1,BV24=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW24=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX24=\"211\", BX24=\"212\", BX24=\"221\", BX24=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX24), BX24=\"111\", AW24=1), MAX(0, IF(CE24-CF24>0, IF(CE24-CF24-0>0, IF(CE24-CF24-0-0>0, CE24-CF24-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX24), BX24=\"112\", AW24=1), MAX(0, IF(CE24-0>0, IF(CE24-0-0>0, IF(CE24-0-0-0>0, CE24-0-0-0-CF24, 0), 0), 0)),\n                    AND(ISTEXT(BX24), BX24=\"121\", AW24=2), MAX(0, IF(CE24-CG24>0, IF(CE24-CG24-0>0, IF(CE24-CG24-0-0>0, CE24-CG24-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX24), BX24=\"122\", AW24=2), MAX(0, IF(CE24-0>0, IF(CE24-0-0>0, IF(CE24-0-0-0>0, CE24-0-0-0-CG24, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW24=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX24=\"211\", BX24=\"212\", BX24=\"221\", BX24=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX24), BX24=\"111\", AW24=1), MAX(0, IF(CE24-CF24>0, IF(CE24-CF24-IF(OR(ISBLANK(BY24), NOT(ISNUMBER(BY24))), 0, BY24)>0, IF(CE24-CF24-IF(OR(ISBLANK(BY24), NOT(ISNUMBER(BY24))), 0, BY24)-IF(OR(ISBLANK(BZ24), NOT(ISNUMBER(BZ24))), 0, BZ24)>0, CE24-CF24-IF(OR(ISBLANK(BY24), NOT(ISNUMBER(BY24))), 0, BY24)-IF(OR(ISBLANK(BZ24), NOT(ISNUMBER(BZ24))), 0, BZ24)-IF(OR(ISBLANK(CA24), NOT(ISNUMBER(CA24))), 0, CA24), 0), 0), 0)),\n                    AND(ISTEXT(BX24), BX24=\"112\", AW24=1), MAX(0, IF(CE24-IF(OR(ISBLANK(BY24), NOT(ISNUMBER(BY24))), 0, BY24)>0, IF(CE24-IF(OR(ISBLANK(BY24), NOT(ISNUMBER(BY24))), 0, BY24)-IF(OR(ISBLANK(BZ24), NOT(ISNUMBER(BZ24))), 0, BZ24)>0, IF(CE24-IF(OR(ISBLANK(BY24), NOT(ISNUMBER(BY24))), 0, BY24)-IF(OR(ISBLANK(BZ24), NOT(ISNUMBER(BZ24))), 0, BZ24)-IF(OR(ISBLANK(CA24), NOT(ISNUMBER(CA24))), 0, CA24)>0, CE24-IF(OR(ISBLANK(BY24), NOT(ISNUMBER(BY24))), 0, BY24)-IF(OR(ISBLANK(BZ24), NOT(ISNUMBER(BZ24))), 0, BZ24)-IF(OR(ISBLANK(CA24), NOT(ISNUMBER(CA24))), 0, CA24)-CF24, 0), 0), 0)),\n                    AND(ISTEXT(BX24), BX24=\"121\", AW24=2), MAX(0, IF(CE24-CG24>0, IF(CE24-CG24-IF(OR(ISBLANK(CB24), NOT(ISNUMBER(CB24))), 0, CB24)>0, IF(CE24-CG24-IF(OR(ISBLANK(CB24), NOT(ISNUMBER(CB24))), 0, CB24)-IF(OR(ISBLANK(CC24), NOT(ISNUMBER(CC24))), 0, CC24)>0, CE24-CG24-IF(OR(ISBLANK(CB24), NOT(ISNUMBER(CB24))), 0, CB24)-IF(OR(ISBLANK(CC24), NOT(ISNUMBER(CC24))), 0, CC24)-IF(OR(ISBLANK(CD24), NOT(ISNUMBER(CD24))), 0, CD24), 0), 0), 0)),\n                    AND(ISTEXT(BX24), BX24=\"122\", AW24=2), MAX(0, IF(CE24-IF(OR(ISBLANK(CB24), NOT(ISNUMBER(CB24))), 0, CB24)>0, IF(CE24-IF(OR(ISBLANK(CB24), NOT(ISNUMBER(CB24))), 0, CB24)-IF(OR(ISBLANK(CC24), NOT(ISNUMBER(CC24))), 0, CC24)>0, IF(CE24-IF(OR(ISBLANK(CB24), NOT(ISNUMBER(CB24))), 0, CB24)-IF(OR(ISBLANK(CC24), NOT(ISNUMBER(CC24))), 0, CC24)-IF(OR(ISBLANK(CD24), NOT(ISNUMBER(CD24))), 0, CD24)>0, CE24-IF(OR(ISBLANK(CB24), NOT(ISNUMBER(CB24))), 0, CB24)-IF(OR(ISBLANK(CC24), NOT(ISNUMBER(CC24))), 0, CC24)-IF(OR(ISBLANK(CD24), NOT(ISNUMBER(CD24))), 0, CD24)-CG24, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW24=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX24=\"211\", BX24=\"212\", BX24=\"221\", BX24=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX24), BX24=\"111\", AW24=1), 0-MIN(0,MAX(CE24-CF24,0))+ 0-MIN(0,MAX(CE24-CF24-0,0))+ 0-MIN(0,MAX(CE24-CF24-0-0,0)),\n                    AND(ISTEXT(BX24), BX24=\"112\", AW24=1), 0-MIN(0,MAX(CE24,0))+ 0-MIN(0,MAX(CE24-0,0))+ 0-MIN(0,MAX(CE24-0-0,0)),\n                    AND(ISTEXT(BX24), BX24=\"121\", AW24=2), 0-MIN(0,MAX(CE24-CG24,0))+ 0-MIN(0,MAX(CE24-CG24-0,0))+ 0-MIN(0,MAX(CE24-CG24-0-0,0)),\n                    AND(ISTEXT(BX24), BX24=\"122\", AW24=2), 0-MIN(0,MAX(CE24,0))+ 0-MIN(0,MAX(CE24-0,0))+ 0-MIN(0,MAX(CE24-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW24=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX24=\"211\", BX24=\"212\", BX24=\"221\", BX24=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX24), BX24=\"111\", AW24=1), IF(ISBLANK(BY24), 0, BY24)-MIN(IF(ISBLANK(BY24), 0, BY24),MAX(CE24-CF24,0))+ IF(ISBLANK(BZ24), 0, BZ24)-MIN(IF(ISBLANK(BZ24), 0, BZ24),MAX(CE24-CF24-IF(ISBLANK(BY24), 0, BY24),0))+ IF(ISBLANK(CA24), 0, CA24)-MIN(IF(ISBLANK(CA24), 0, CA24),MAX(CE24-CF24-IF(ISBLANK(BY24), 0, BY24)-IF(ISBLANK(BZ24), 0, BZ24),0)),\n                    AND(ISTEXT(BX24), BX24=\"112\", AW24=1), IF(ISBLANK(BY24), 0, BY24)-MIN(IF(ISBLANK(BY24), 0, BY24),MAX(CE24,0))+ IF(ISBLANK(BZ24), 0, BZ24)-MIN(IF(ISBLANK(BZ24), 0, BZ24),MAX(CE24-IF(ISBLANK(BY24), 0, BY24),0))+ IF(ISBLANK(CA24), 0, CA24)-MIN(IF(ISBLANK(CA24), 0, CA24),MAX(CE24-IF(ISBLANK(BY24), 0, BY24)-IF(ISBLANK(BZ24), 0, BZ24),0)),\n                    AND(ISTEXT(BX24), BX24=\"121\", AW24=2), IF(ISBLANK(CB24), 0, CB24)-MIN(IF(ISBLANK(CB24), 0, CB24),MAX(CE24-CG24,0))+ IF(ISBLANK(CC24), 0, CC24)-MIN(IF(ISBLANK(CC24), 0, CC24),MAX(CE24-CG24-IF(ISBLANK(CB24), 0, CB24),0))+ IF(ISBLANK(CD24), 0, CD24)-MIN(IF(ISBLANK(CD24), 0, CD24),MAX(CE24-CG24-IF(ISBLANK(CB24), 0, CB24)-IF(ISBLANK(CC24), 0, CC24),0)),\n                    AND(ISTEXT(BX24), BX24=\"122\", AW24=2), IF(ISBLANK(CB24), 0, CB24)-MIN(IF(ISBLANK(CB24), 0, CB24),MAX(CE24,0))+ IF(ISBLANK(CC24), 0, CC24)-MIN(IF(ISBLANK(CC24), 0, CC24),MAX(CE24-IF(ISBLANK(CB24), 0, CB24),0))+ IF(ISBLANK(CD24), 0, CD24)-MIN(IF(ISBLANK(CD24), 0, CD24),MAX(CE24-IF(ISBLANK(CB24), 0, CB24)-IF(ISBLANK(CC24), 0, CC24),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW24=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI24), IF(OR(ISBLANK(CI24), NOT(ISNUMBER(CI24))), 0, CI24),\n                    AW24=1, 0 + 0 + 0,\n                    AW24=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW24=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI24), IF(OR(ISBLANK(CI24), NOT(ISNUMBER(CI24))), 0, CI24),\n                    AW24=1, IF(ISBLANK(BY24), 0, BY24) + IF(ISBLANK(BZ24), 0, BZ24) + IF(ISBLANK(CA24), 0, CA24),\n                    AW24=2, IF(ISBLANK(CB24), 0, CB24) + IF(ISBLANK(CC24), 0, CC24) + IF(ISBLANK(CD24), 0, CD24)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK24>=CJ24, 0,\n        CK24<CJ24, CJ24-CK24\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO24=Pulldown!$A$1,1,CO24=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP24=1, CP24=2)), 0%,\n    ISERROR(MATCH(CQ24, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP24=1, VLOOKUP(CQ24, Subsidy!$A$2:$G$26, 6, 0),\n    CP24=2, VLOOKUP(CQ24, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP24=1, CP24=2)), 0%,\n    ISERROR(MATCH(CQ24, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP24=1, VLOOKUP(CQ24, Subsidy!$A$2:$D$26, 2, 0),\n    CP24=2, VLOOKUP(CQ24, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP24=1, CP24=2)), 0,\n    ISERROR(MATCH(CQ24, Subsidy!$A$2:$A$26, 0)), 0,\n    CP24=2, \"N/A\",\n    AND(CP24=1, CQ24<=9), VLOOKUP(CQ24, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP24=1, CQ24<=9, NOT(ISERROR(MATCH(CQ24, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL24-CU24, 0), 0)","v":0},0,0,0,0,0,0,0]
[16,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C25=\"\", C25=\"Pls select\"), 0,\nC25=Pulldown!$F$2, 1,\nC25=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F25<>\"\", G25<>\"\", G25<F25), \"Invalid Date Order\",\n    AND(F25=\"\", G25=\"\"), \"Input Required\",\n    AND(F25=\"\", G25<>\"\"), IF(G25<E25, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F25=\"\", G25=\"\"), \"Input Required\",\n    G25<E25, \"Date Before Transition\",\n    AND(D25=1, DATEDIF(F25, G25+1, \"y\")>=2), \"1-valid\",\n    AND(D25=1, DATEDIF(F25, G25+1, \"y\")<2), \"1-invalid\",\n    AND(D25=2, DATEDIF(F25, G25+1, \"y\")>=5), \"2-valid\",\n    AND(D25=2, DATEDIF(F25, G25+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H25=\"1-valid\", 1,\n    $H25=\"2-valid\", 2,\n    $H25=\"Input Required\", 3,\n    $H25=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F25=\"\",G25=\"\"),\"Input Required\",\n$F25>=$E25,\"轉制日後開始受僱\",\n$E25>$F25,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J25=\"轉制日前開始受僱\", 1,\n    $J25=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L25=Pulldown!$C$1,22500,$L25=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L25=Pulldown!$C$1,2/3,$L25=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV25=\"\",0,AV25=Pulldown!$B$2,1,AV25=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX25=\"\",0,AX25=Pulldown!$G$1,1,AX25=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV25=\"\",0,BV25=Pulldown!$H$1,1,BV25=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW25=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX25=\"211\", BX25=\"212\", BX25=\"221\", BX25=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX25), BX25=\"111\", AW25=1), MAX(0, IF(CE25-CF25>0, IF(CE25-CF25-0>0, IF(CE25-CF25-0-0>0, CE25-CF25-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX25), BX25=\"112\", AW25=1), MAX(0, IF(CE25-0>0, IF(CE25-0-0>0, IF(CE25-0-0-0>0, CE25-0-0-0-CF25, 0), 0), 0)),\n                    AND(ISTEXT(BX25), BX25=\"121\", AW25=2), MAX(0, IF(CE25-CG25>0, IF(CE25-CG25-0>0, IF(CE25-CG25-0-0>0, CE25-CG25-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX25), BX25=\"122\", AW25=2), MAX(0, IF(CE25-0>0, IF(CE25-0-0>0, IF(CE25-0-0-0>0, CE25-0-0-0-CG25, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW25=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX25=\"211\", BX25=\"212\", BX25=\"221\", BX25=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX25), BX25=\"111\", AW25=1), MAX(0, IF(CE25-CF25>0, IF(CE25-CF25-IF(OR(ISBLANK(BY25), NOT(ISNUMBER(BY25))), 0, BY25)>0, IF(CE25-CF25-IF(OR(ISBLANK(BY25), NOT(ISNUMBER(BY25))), 0, BY25)-IF(OR(ISBLANK(BZ25), NOT(ISNUMBER(BZ25))), 0, BZ25)>0, CE25-CF25-IF(OR(ISBLANK(BY25), NOT(ISNUMBER(BY25))), 0, BY25)-IF(OR(ISBLANK(BZ25), NOT(ISNUMBER(BZ25))), 0, BZ25)-IF(OR(ISBLANK(CA25), NOT(ISNUMBER(CA25))), 0, CA25), 0), 0), 0)),\n                    AND(ISTEXT(BX25), BX25=\"112\", AW25=1), MAX(0, IF(CE25-IF(OR(ISBLANK(BY25), NOT(ISNUMBER(BY25))), 0, BY25)>0, IF(CE25-IF(OR(ISBLANK(BY25), NOT(ISNUMBER(BY25))), 0, BY25)-IF(OR(ISBLANK(BZ25), NOT(ISNUMBER(BZ25))), 0, BZ25)>0, IF(CE25-IF(OR(ISBLANK(BY25), NOT(ISNUMBER(BY25))), 0, BY25)-IF(OR(ISBLANK(BZ25), NOT(ISNUMBER(BZ25))), 0, BZ25)-IF(OR(ISBLANK(CA25), NOT(ISNUMBER(CA25))), 0, CA25)>0, CE25-IF(OR(ISBLANK(BY25), NOT(ISNUMBER(BY25))), 0, BY25)-IF(OR(ISBLANK(BZ25), NOT(ISNUMBER(BZ25))), 0, BZ25)-IF(OR(ISBLANK(CA25), NOT(ISNUMBER(CA25))), 0, CA25)-CF25, 0), 0), 0)),\n                    AND(ISTEXT(BX25), BX25=\"121\", AW25=2), MAX(0, IF(CE25-CG25>0, IF(CE25-CG25-IF(OR(ISBLANK(CB25), NOT(ISNUMBER(CB25))), 0, CB25)>0, IF(CE25-CG25-IF(OR(ISBLANK(CB25), NOT(ISNUMBER(CB25))), 0, CB25)-IF(OR(ISBLANK(CC25), NOT(ISNUMBER(CC25))), 0, CC25)>0, CE25-CG25-IF(OR(ISBLANK(CB25), NOT(ISNUMBER(CB25))), 0, CB25)-IF(OR(ISBLANK(CC25), NOT(ISNUMBER(CC25))), 0, CC25)-IF(OR(ISBLANK(CD25), NOT(ISNUMBER(CD25))), 0, CD25), 0), 0), 0)),\n                    AND(ISTEXT(BX25), BX25=\"122\", AW25=2), MAX(0, IF(CE25-IF(OR(ISBLANK(CB25), NOT(ISNUMBER(CB25))), 0, CB25)>0, IF(CE25-IF(OR(ISBLANK(CB25), NOT(ISNUMBER(CB25))), 0, CB25)-IF(OR(ISBLANK(CC25), NOT(ISNUMBER(CC25))), 0, CC25)>0, IF(CE25-IF(OR(ISBLANK(CB25), NOT(ISNUMBER(CB25))), 0, CB25)-IF(OR(ISBLANK(CC25), NOT(ISNUMBER(CC25))), 0, CC25)-IF(OR(ISBLANK(CD25), NOT(ISNUMBER(CD25))), 0, CD25)>0, CE25-IF(OR(ISBLANK(CB25), NOT(ISNUMBER(CB25))), 0, CB25)-IF(OR(ISBLANK(CC25), NOT(ISNUMBER(CC25))), 0, CC25)-IF(OR(ISBLANK(CD25), NOT(ISNUMBER(CD25))), 0, CD25)-CG25, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW25=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX25=\"211\", BX25=\"212\", BX25=\"221\", BX25=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX25), BX25=\"111\", AW25=1), 0-MIN(0,MAX(CE25-CF25,0))+ 0-MIN(0,MAX(CE25-CF25-0,0))+ 0-MIN(0,MAX(CE25-CF25-0-0,0)),\n                    AND(ISTEXT(BX25), BX25=\"112\", AW25=1), 0-MIN(0,MAX(CE25,0))+ 0-MIN(0,MAX(CE25-0,0))+ 0-MIN(0,MAX(CE25-0-0,0)),\n                    AND(ISTEXT(BX25), BX25=\"121\", AW25=2), 0-MIN(0,MAX(CE25-CG25,0))+ 0-MIN(0,MAX(CE25-CG25-0,0))+ 0-MIN(0,MAX(CE25-CG25-0-0,0)),\n                    AND(ISTEXT(BX25), BX25=\"122\", AW25=2), 0-MIN(0,MAX(CE25,0))+ 0-MIN(0,MAX(CE25-0,0))+ 0-MIN(0,MAX(CE25-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW25=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX25=\"211\", BX25=\"212\", BX25=\"221\", BX25=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX25), BX25=\"111\", AW25=1), IF(ISBLANK(BY25), 0, BY25)-MIN(IF(ISBLANK(BY25), 0, BY25),MAX(CE25-CF25,0))+ IF(ISBLANK(BZ25), 0, BZ25)-MIN(IF(ISBLANK(BZ25), 0, BZ25),MAX(CE25-CF25-IF(ISBLANK(BY25), 0, BY25),0))+ IF(ISBLANK(CA25), 0, CA25)-MIN(IF(ISBLANK(CA25), 0, CA25),MAX(CE25-CF25-IF(ISBLANK(BY25), 0, BY25)-IF(ISBLANK(BZ25), 0, BZ25),0)),\n                    AND(ISTEXT(BX25), BX25=\"112\", AW25=1), IF(ISBLANK(BY25), 0, BY25)-MIN(IF(ISBLANK(BY25), 0, BY25),MAX(CE25,0))+ IF(ISBLANK(BZ25), 0, BZ25)-MIN(IF(ISBLANK(BZ25), 0, BZ25),MAX(CE25-IF(ISBLANK(BY25), 0, BY25),0))+ IF(ISBLANK(CA25), 0, CA25)-MIN(IF(ISBLANK(CA25), 0, CA25),MAX(CE25-IF(ISBLANK(BY25), 0, BY25)-IF(ISBLANK(BZ25), 0, BZ25),0)),\n                    AND(ISTEXT(BX25), BX25=\"121\", AW25=2), IF(ISBLANK(CB25), 0, CB25)-MIN(IF(ISBLANK(CB25), 0, CB25),MAX(CE25-CG25,0))+ IF(ISBLANK(CC25), 0, CC25)-MIN(IF(ISBLANK(CC25), 0, CC25),MAX(CE25-CG25-IF(ISBLANK(CB25), 0, CB25),0))+ IF(ISBLANK(CD25), 0, CD25)-MIN(IF(ISBLANK(CD25), 0, CD25),MAX(CE25-CG25-IF(ISBLANK(CB25), 0, CB25)-IF(ISBLANK(CC25), 0, CC25),0)),\n                    AND(ISTEXT(BX25), BX25=\"122\", AW25=2), IF(ISBLANK(CB25), 0, CB25)-MIN(IF(ISBLANK(CB25), 0, CB25),MAX(CE25,0))+ IF(ISBLANK(CC25), 0, CC25)-MIN(IF(ISBLANK(CC25), 0, CC25),MAX(CE25-IF(ISBLANK(CB25), 0, CB25),0))+ IF(ISBLANK(CD25), 0, CD25)-MIN(IF(ISBLANK(CD25), 0, CD25),MAX(CE25-IF(ISBLANK(CB25), 0, CB25)-IF(ISBLANK(CC25), 0, CC25),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW25=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI25), IF(OR(ISBLANK(CI25), NOT(ISNUMBER(CI25))), 0, CI25),\n                    AW25=1, 0 + 0 + 0,\n                    AW25=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW25=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI25), IF(OR(ISBLANK(CI25), NOT(ISNUMBER(CI25))), 0, CI25),\n                    AW25=1, IF(ISBLANK(BY25), 0, BY25) + IF(ISBLANK(BZ25), 0, BZ25) + IF(ISBLANK(CA25), 0, CA25),\n                    AW25=2, IF(ISBLANK(CB25), 0, CB25) + IF(ISBLANK(CC25), 0, CC25) + IF(ISBLANK(CD25), 0, CD25)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK25>=CJ25, 0,\n        CK25<CJ25, CJ25-CK25\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO25=Pulldown!$A$1,1,CO25=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP25=1, CP25=2)), 0%,\n    ISERROR(MATCH(CQ25, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP25=1, VLOOKUP(CQ25, Subsidy!$A$2:$G$26, 6, 0),\n    CP25=2, VLOOKUP(CQ25, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP25=1, CP25=2)), 0%,\n    ISERROR(MATCH(CQ25, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP25=1, VLOOKUP(CQ25, Subsidy!$A$2:$D$26, 2, 0),\n    CP25=2, VLOOKUP(CQ25, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP25=1, CP25=2)), 0,\n    ISERROR(MATCH(CQ25, Subsidy!$A$2:$A$26, 0)), 0,\n    CP25=2, \"N/A\",\n    AND(CP25=1, CQ25<=9), VLOOKUP(CQ25, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP25=1, CQ25<=9, NOT(ISERROR(MATCH(CQ25, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL25-CU25, 0), 0)","v":0},0,0,0,0,0,0,0]
[17,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C26=\"\", C26=\"Pls select\"), 0,\nC26=Pulldown!$F$2, 1,\nC26=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F26<>\"\", G26<>\"\", G26<F26), \"Invalid Date Order\",\n    AND(F26=\"\", G26=\"\"), \"Input Required\",\n    AND(F26=\"\", G26<>\"\"), IF(G26<E26, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F26=\"\", G26=\"\"), \"Input Required\",\n    G26<E26, \"Date Before Transition\",\n    AND(D26=1, DATEDIF(F26, G26+1, \"y\")>=2), \"1-valid\",\n    AND(D26=1, DATEDIF(F26, G26+1, \"y\")<2), \"1-invalid\",\n    AND(D26=2, DATEDIF(F26, G26+1, \"y\")>=5), \"2-valid\",\n    AND(D26=2, DATEDIF(F26, G26+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H26=\"1-valid\", 1,\n    $H26=\"2-valid\", 2,\n    $H26=\"Input Required\", 3,\n    $H26=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F26=\"\",G26=\"\"),\"Input Required\",\n$F26>=$E26,\"轉制日後開始受僱\",\n$E26>$F26,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J26=\"轉制日前開始受僱\", 1,\n    $J26=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L26=Pulldown!$C$1,22500,$L26=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L26=Pulldown!$C$1,2/3,$L26=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV26=\"\",0,AV26=Pulldown!$B$2,1,AV26=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX26=\"\",0,AX26=Pulldown!$G$1,1,AX26=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV26=\"\",0,BV26=Pulldown!$H$1,1,BV26=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW26=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX26=\"211\", BX26=\"212\", BX26=\"221\", BX26=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX26), BX26=\"111\", AW26=1), MAX(0, IF(CE26-CF26>0, IF(CE26-CF26-0>0, IF(CE26-CF26-0-0>0, CE26-CF26-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX26), BX26=\"112\", AW26=1), MAX(0, IF(CE26-0>0, IF(CE26-0-0>0, IF(CE26-0-0-0>0, CE26-0-0-0-CF26, 0), 0), 0)),\n                    AND(ISTEXT(BX26), BX26=\"121\", AW26=2), MAX(0, IF(CE26-CG26>0, IF(CE26-CG26-0>0, IF(CE26-CG26-0-0>0, CE26-CG26-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX26), BX26=\"122\", AW26=2), MAX(0, IF(CE26-0>0, IF(CE26-0-0>0, IF(CE26-0-0-0>0, CE26-0-0-0-CG26, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW26=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX26=\"211\", BX26=\"212\", BX26=\"221\", BX26=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX26), BX26=\"111\", AW26=1), MAX(0, IF(CE26-CF26>0, IF(CE26-CF26-IF(OR(ISBLANK(BY26), NOT(ISNUMBER(BY26))), 0, BY26)>0, IF(CE26-CF26-IF(OR(ISBLANK(BY26), NOT(ISNUMBER(BY26))), 0, BY26)-IF(OR(ISBLANK(BZ26), NOT(ISNUMBER(BZ26))), 0, BZ26)>0, CE26-CF26-IF(OR(ISBLANK(BY26), NOT(ISNUMBER(BY26))), 0, BY26)-IF(OR(ISBLANK(BZ26), NOT(ISNUMBER(BZ26))), 0, BZ26)-IF(OR(ISBLANK(CA26), NOT(ISNUMBER(CA26))), 0, CA26), 0), 0), 0)),\n                    AND(ISTEXT(BX26), BX26=\"112\", AW26=1), MAX(0, IF(CE26-IF(OR(ISBLANK(BY26), NOT(ISNUMBER(BY26))), 0, BY26)>0, IF(CE26-IF(OR(ISBLANK(BY26), NOT(ISNUMBER(BY26))), 0, BY26)-IF(OR(ISBLANK(BZ26), NOT(ISNUMBER(BZ26))), 0, BZ26)>0, IF(CE26-IF(OR(ISBLANK(BY26), NOT(ISNUMBER(BY26))), 0, BY26)-IF(OR(ISBLANK(BZ26), NOT(ISNUMBER(BZ26))), 0, BZ26)-IF(OR(ISBLANK(CA26), NOT(ISNUMBER(CA26))), 0, CA26)>0, CE26-IF(OR(ISBLANK(BY26), NOT(ISNUMBER(BY26))), 0, BY26)-IF(OR(ISBLANK(BZ26), NOT(ISNUMBER(BZ26))), 0, BZ26)-IF(OR(ISBLANK(CA26), NOT(ISNUMBER(CA26))), 0, CA26)-CF26, 0), 0), 0)),\n                    AND(ISTEXT(BX26), BX26=\"121\", AW26=2), MAX(0, IF(CE26-CG26>0, IF(CE26-CG26-IF(OR(ISBLANK(CB26), NOT(ISNUMBER(CB26))), 0, CB26)>0, IF(CE26-CG26-IF(OR(ISBLANK(CB26), NOT(ISNUMBER(CB26))), 0, CB26)-IF(OR(ISBLANK(CC26), NOT(ISNUMBER(CC26))), 0, CC26)>0, CE26-CG26-IF(OR(ISBLANK(CB26), NOT(ISNUMBER(CB26))), 0, CB26)-IF(OR(ISBLANK(CC26), NOT(ISNUMBER(CC26))), 0, CC26)-IF(OR(ISBLANK(CD26), NOT(ISNUMBER(CD26))), 0, CD26), 0), 0), 0)),\n                    AND(ISTEXT(BX26), BX26=\"122\", AW26=2), MAX(0, IF(CE26-IF(OR(ISBLANK(CB26), NOT(ISNUMBER(CB26))), 0, CB26)>0, IF(CE26-IF(OR(ISBLANK(CB26), NOT(ISNUMBER(CB26))), 0, CB26)-IF(OR(ISBLANK(CC26), NOT(ISNUMBER(CC26))), 0, CC26)>0, IF(CE26-IF(OR(ISBLANK(CB26), NOT(ISNUMBER(CB26))), 0, CB26)-IF(OR(ISBLANK(CC26), NOT(ISNUMBER(CC26))), 0, CC26)-IF(OR(ISBLANK(CD26), NOT(ISNUMBER(CD26))), 0, CD26)>0, CE26-IF(OR(ISBLANK(CB26), NOT(ISNUMBER(CB26))), 0, CB26)-IF(OR(ISBLANK(CC26), NOT(ISNUMBER(CC26))), 0, CC26)-IF(OR(ISBLANK(CD26), NOT(ISNUMBER(CD26))), 0, CD26)-CG26, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW26=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX26=\"211\", BX26=\"212\", BX26=\"221\", BX26=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX26), BX26=\"111\", AW26=1), 0-MIN(0,MAX(CE26-CF26,0))+ 0-MIN(0,MAX(CE26-CF26-0,0))+ 0-MIN(0,MAX(CE26-CF26-0-0,0)),\n                    AND(ISTEXT(BX26), BX26=\"112\", AW26=1), 0-MIN(0,MAX(CE26,0))+ 0-MIN(0,MAX(CE26-0,0))+ 0-MIN(0,MAX(CE26-0-0,0)),\n                    AND(ISTEXT(BX26), BX26=\"121\", AW26=2), 0-MIN(0,MAX(CE26-CG26,0))+ 0-MIN(0,MAX(CE26-CG26-0,0))+ 0-MIN(0,MAX(CE26-CG26-0-0,0)),\n                    AND(ISTEXT(BX26), BX26=\"122\", AW26=2), 0-MIN(0,MAX(CE26,0))+ 0-MIN(0,MAX(CE26-0,0))+ 0-MIN(0,MAX(CE26-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW26=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX26=\"211\", BX26=\"212\", BX26=\"221\", BX26=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX26), BX26=\"111\", AW26=1), IF(ISBLANK(BY26), 0, BY26)-MIN(IF(ISBLANK(BY26), 0, BY26),MAX(CE26-CF26,0))+ IF(ISBLANK(BZ26), 0, BZ26)-MIN(IF(ISBLANK(BZ26), 0, BZ26),MAX(CE26-CF26-IF(ISBLANK(BY26), 0, BY26),0))+ IF(ISBLANK(CA26), 0, CA26)-MIN(IF(ISBLANK(CA26), 0, CA26),MAX(CE26-CF26-IF(ISBLANK(BY26), 0, BY26)-IF(ISBLANK(BZ26), 0, BZ26),0)),\n                    AND(ISTEXT(BX26), BX26=\"112\", AW26=1), IF(ISBLANK(BY26), 0, BY26)-MIN(IF(ISBLANK(BY26), 0, BY26),MAX(CE26,0))+ IF(ISBLANK(BZ26), 0, BZ26)-MIN(IF(ISBLANK(BZ26), 0, BZ26),MAX(CE26-IF(ISBLANK(BY26), 0, BY26),0))+ IF(ISBLANK(CA26), 0, CA26)-MIN(IF(ISBLANK(CA26), 0, CA26),MAX(CE26-IF(ISBLANK(BY26), 0, BY26)-IF(ISBLANK(BZ26), 0, BZ26),0)),\n                    AND(ISTEXT(BX26), BX26=\"121\", AW26=2), IF(ISBLANK(CB26), 0, CB26)-MIN(IF(ISBLANK(CB26), 0, CB26),MAX(CE26-CG26,0))+ IF(ISBLANK(CC26), 0, CC26)-MIN(IF(ISBLANK(CC26), 0, CC26),MAX(CE26-CG26-IF(ISBLANK(CB26), 0, CB26),0))+ IF(ISBLANK(CD26), 0, CD26)-MIN(IF(ISBLANK(CD26), 0, CD26),MAX(CE26-CG26-IF(ISBLANK(CB26), 0, CB26)-IF(ISBLANK(CC26), 0, CC26),0)),\n                    AND(ISTEXT(BX26), BX26=\"122\", AW26=2), IF(ISBLANK(CB26), 0, CB26)-MIN(IF(ISBLANK(CB26), 0, CB26),MAX(CE26,0))+ IF(ISBLANK(CC26), 0, CC26)-MIN(IF(ISBLANK(CC26), 0, CC26),MAX(CE26-IF(ISBLANK(CB26), 0, CB26),0))+ IF(ISBLANK(CD26), 0, CD26)-MIN(IF(ISBLANK(CD26), 0, CD26),MAX(CE26-IF(ISBLANK(CB26), 0, CB26)-IF(ISBLANK(CC26), 0, CC26),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW26=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI26), IF(OR(ISBLANK(CI26), NOT(ISNUMBER(CI26))), 0, CI26),\n                    AW26=1, 0 + 0 + 0,\n                    AW26=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW26=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI26), IF(OR(ISBLANK(CI26), NOT(ISNUMBER(CI26))), 0, CI26),\n                    AW26=1, IF(ISBLANK(BY26), 0, BY26) + IF(ISBLANK(BZ26), 0, BZ26) + IF(ISBLANK(CA26), 0, CA26),\n                    AW26=2, IF(ISBLANK(CB26), 0, CB26) + IF(ISBLANK(CC26), 0, CC26) + IF(ISBLANK(CD26), 0, CD26)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK26>=CJ26, 0,\n        CK26<CJ26, CJ26-CK26\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO26=Pulldown!$A$1,1,CO26=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP26=1, CP26=2)), 0%,\n    ISERROR(MATCH(CQ26, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP26=1, VLOOKUP(CQ26, Subsidy!$A$2:$G$26, 6, 0),\n    CP26=2, VLOOKUP(CQ26, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP26=1, CP26=2)), 0%,\n    ISERROR(MATCH(CQ26, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP26=1, VLOOKUP(CQ26, Subsidy!$A$2:$D$26, 2, 0),\n    CP26=2, VLOOKUP(CQ26, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP26=1, CP26=2)), 0,\n    ISERROR(MATCH(CQ26, Subsidy!$A$2:$A$26, 0)), 0,\n    CP26=2, \"N/A\",\n    AND(CP26=1, CQ26<=9), VLOOKUP(CQ26, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP26=1, CQ26<=9, NOT(ISERROR(MATCH(CQ26, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL26-CU26, 0), 0)","v":0},0,0,0,0,0,0,0]
[18,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C27=\"\", C27=\"Pls select\"), 0,\nC27=Pulldown!$F$2, 1,\nC27=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F27<>\"\", G27<>\"\", G27<F27), \"Invalid Date Order\",\n    AND(F27=\"\", G27=\"\"), \"Input Required\",\n    AND(F27=\"\", G27<>\"\"), IF(G27<E27, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F27=\"\", G27=\"\"), \"Input Required\",\n    G27<E27, \"Date Before Transition\",\n    AND(D27=1, DATEDIF(F27, G27+1, \"y\")>=2), \"1-valid\",\n    AND(D27=1, DATEDIF(F27, G27+1, \"y\")<2), \"1-invalid\",\n    AND(D27=2, DATEDIF(F27, G27+1, \"y\")>=5), \"2-valid\",\n    AND(D27=2, DATEDIF(F27, G27+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H27=\"1-valid\", 1,\n    $H27=\"2-valid\", 2,\n    $H27=\"Input Required\", 3,\n    $H27=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F27=\"\",G27=\"\"),\"Input Required\",\n$F27>=$E27,\"轉制日後開始受僱\",\n$E27>$F27,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J27=\"轉制日前開始受僱\", 1,\n    $J27=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L27=Pulldown!$C$1,22500,$L27=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L27=Pulldown!$C$1,2/3,$L27=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV27=\"\",0,AV27=Pulldown!$B$2,1,AV27=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX27=\"\",0,AX27=Pulldown!$G$1,1,AX27=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV27=\"\",0,BV27=Pulldown!$H$1,1,BV27=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW27=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX27=\"211\", BX27=\"212\", BX27=\"221\", BX27=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX27), BX27=\"111\", AW27=1), MAX(0, IF(CE27-CF27>0, IF(CE27-CF27-0>0, IF(CE27-CF27-0-0>0, CE27-CF27-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX27), BX27=\"112\", AW27=1), MAX(0, IF(CE27-0>0, IF(CE27-0-0>0, IF(CE27-0-0-0>0, CE27-0-0-0-CF27, 0), 0), 0)),\n                    AND(ISTEXT(BX27), BX27=\"121\", AW27=2), MAX(0, IF(CE27-CG27>0, IF(CE27-CG27-0>0, IF(CE27-CG27-0-0>0, CE27-CG27-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX27), BX27=\"122\", AW27=2), MAX(0, IF(CE27-0>0, IF(CE27-0-0>0, IF(CE27-0-0-0>0, CE27-0-0-0-CG27, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW27=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX27=\"211\", BX27=\"212\", BX27=\"221\", BX27=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX27), BX27=\"111\", AW27=1), MAX(0, IF(CE27-CF27>0, IF(CE27-CF27-IF(OR(ISBLANK(BY27), NOT(ISNUMBER(BY27))), 0, BY27)>0, IF(CE27-CF27-IF(OR(ISBLANK(BY27), NOT(ISNUMBER(BY27))), 0, BY27)-IF(OR(ISBLANK(BZ27), NOT(ISNUMBER(BZ27))), 0, BZ27)>0, CE27-CF27-IF(OR(ISBLANK(BY27), NOT(ISNUMBER(BY27))), 0, BY27)-IF(OR(ISBLANK(BZ27), NOT(ISNUMBER(BZ27))), 0, BZ27)-IF(OR(ISBLANK(CA27), NOT(ISNUMBER(CA27))), 0, CA27), 0), 0), 0)),\n                    AND(ISTEXT(BX27), BX27=\"112\", AW27=1), MAX(0, IF(CE27-IF(OR(ISBLANK(BY27), NOT(ISNUMBER(BY27))), 0, BY27)>0, IF(CE27-IF(OR(ISBLANK(BY27), NOT(ISNUMBER(BY27))), 0, BY27)-IF(OR(ISBLANK(BZ27), NOT(ISNUMBER(BZ27))), 0, BZ27)>0, IF(CE27-IF(OR(ISBLANK(BY27), NOT(ISNUMBER(BY27))), 0, BY27)-IF(OR(ISBLANK(BZ27), NOT(ISNUMBER(BZ27))), 0, BZ27)-IF(OR(ISBLANK(CA27), NOT(ISNUMBER(CA27))), 0, CA27)>0, CE27-IF(OR(ISBLANK(BY27), NOT(ISNUMBER(BY27))), 0, BY27)-IF(OR(ISBLANK(BZ27), NOT(ISNUMBER(BZ27))), 0, BZ27)-IF(OR(ISBLANK(CA27), NOT(ISNUMBER(CA27))), 0, CA27)-CF27, 0), 0), 0)),\n                    AND(ISTEXT(BX27), BX27=\"121\", AW27=2), MAX(0, IF(CE27-CG27>0, IF(CE27-CG27-IF(OR(ISBLANK(CB27), NOT(ISNUMBER(CB27))), 0, CB27)>0, IF(CE27-CG27-IF(OR(ISBLANK(CB27), NOT(ISNUMBER(CB27))), 0, CB27)-IF(OR(ISBLANK(CC27), NOT(ISNUMBER(CC27))), 0, CC27)>0, CE27-CG27-IF(OR(ISBLANK(CB27), NOT(ISNUMBER(CB27))), 0, CB27)-IF(OR(ISBLANK(CC27), NOT(ISNUMBER(CC27))), 0, CC27)-IF(OR(ISBLANK(CD27), NOT(ISNUMBER(CD27))), 0, CD27), 0), 0), 0)),\n                    AND(ISTEXT(BX27), BX27=\"122\", AW27=2), MAX(0, IF(CE27-IF(OR(ISBLANK(CB27), NOT(ISNUMBER(CB27))), 0, CB27)>0, IF(CE27-IF(OR(ISBLANK(CB27), NOT(ISNUMBER(CB27))), 0, CB27)-IF(OR(ISBLANK(CC27), NOT(ISNUMBER(CC27))), 0, CC27)>0, IF(CE27-IF(OR(ISBLANK(CB27), NOT(ISNUMBER(CB27))), 0, CB27)-IF(OR(ISBLANK(CC27), NOT(ISNUMBER(CC27))), 0, CC27)-IF(OR(ISBLANK(CD27), NOT(ISNUMBER(CD27))), 0, CD27)>0, CE27-IF(OR(ISBLANK(CB27), NOT(ISNUMBER(CB27))), 0, CB27)-IF(OR(ISBLANK(CC27), NOT(ISNUMBER(CC27))), 0, CC27)-IF(OR(ISBLANK(CD27), NOT(ISNUMBER(CD27))), 0, CD27)-CG27, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW27=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX27=\"211\", BX27=\"212\", BX27=\"221\", BX27=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX27), BX27=\"111\", AW27=1), 0-MIN(0,MAX(CE27-CF27,0))+ 0-MIN(0,MAX(CE27-CF27-0,0))+ 0-MIN(0,MAX(CE27-CF27-0-0,0)),\n                    AND(ISTEXT(BX27), BX27=\"112\", AW27=1), 0-MIN(0,MAX(CE27,0))+ 0-MIN(0,MAX(CE27-0,0))+ 0-MIN(0,MAX(CE27-0-0,0)),\n                    AND(ISTEXT(BX27), BX27=\"121\", AW27=2), 0-MIN(0,MAX(CE27-CG27,0))+ 0-MIN(0,MAX(CE27-CG27-0,0))+ 0-MIN(0,MAX(CE27-CG27-0-0,0)),\n                    AND(ISTEXT(BX27), BX27=\"122\", AW27=2), 0-MIN(0,MAX(CE27,0))+ 0-MIN(0,MAX(CE27-0,0))+ 0-MIN(0,MAX(CE27-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW27=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX27=\"211\", BX27=\"212\", BX27=\"221\", BX27=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX27), BX27=\"111\", AW27=1), IF(ISBLANK(BY27), 0, BY27)-MIN(IF(ISBLANK(BY27), 0, BY27),MAX(CE27-CF27,0))+ IF(ISBLANK(BZ27), 0, BZ27)-MIN(IF(ISBLANK(BZ27), 0, BZ27),MAX(CE27-CF27-IF(ISBLANK(BY27), 0, BY27),0))+ IF(ISBLANK(CA27), 0, CA27)-MIN(IF(ISBLANK(CA27), 0, CA27),MAX(CE27-CF27-IF(ISBLANK(BY27), 0, BY27)-IF(ISBLANK(BZ27), 0, BZ27),0)),\n                    AND(ISTEXT(BX27), BX27=\"112\", AW27=1), IF(ISBLANK(BY27), 0, BY27)-MIN(IF(ISBLANK(BY27), 0, BY27),MAX(CE27,0))+ IF(ISBLANK(BZ27), 0, BZ27)-MIN(IF(ISBLANK(BZ27), 0, BZ27),MAX(CE27-IF(ISBLANK(BY27), 0, BY27),0))+ IF(ISBLANK(CA27), 0, CA27)-MIN(IF(ISBLANK(CA27), 0, CA27),MAX(CE27-IF(ISBLANK(BY27), 0, BY27)-IF(ISBLANK(BZ27), 0, BZ27),0)),\n                    AND(ISTEXT(BX27), BX27=\"121\", AW27=2), IF(ISBLANK(CB27), 0, CB27)-MIN(IF(ISBLANK(CB27), 0, CB27),MAX(CE27-CG27,0))+ IF(ISBLANK(CC27), 0, CC27)-MIN(IF(ISBLANK(CC27), 0, CC27),MAX(CE27-CG27-IF(ISBLANK(CB27), 0, CB27),0))+ IF(ISBLANK(CD27), 0, CD27)-MIN(IF(ISBLANK(CD27), 0, CD27),MAX(CE27-CG27-IF(ISBLANK(CB27), 0, CB27)-IF(ISBLANK(CC27), 0, CC27),0)),\n                    AND(ISTEXT(BX27), BX27=\"122\", AW27=2), IF(ISBLANK(CB27), 0, CB27)-MIN(IF(ISBLANK(CB27), 0, CB27),MAX(CE27,0))+ IF(ISBLANK(CC27), 0, CC27)-MIN(IF(ISBLANK(CC27), 0, CC27),MAX(CE27-IF(ISBLANK(CB27), 0, CB27),0))+ IF(ISBLANK(CD27), 0, CD27)-MIN(IF(ISBLANK(CD27), 0, CD27),MAX(CE27-IF(ISBLANK(CB27), 0, CB27)-IF(ISBLANK(CC27), 0, CC27),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW27=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI27), IF(OR(ISBLANK(CI27), NOT(ISNUMBER(CI27))), 0, CI27),\n                    AW27=1, 0 + 0 + 0,\n                    AW27=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW27=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI27), IF(OR(ISBLANK(CI27), NOT(ISNUMBER(CI27))), 0, CI27),\n                    AW27=1, IF(ISBLANK(BY27), 0, BY27) + IF(ISBLANK(BZ27), 0, BZ27) + IF(ISBLANK(CA27), 0, CA27),\n                    AW27=2, IF(ISBLANK(CB27), 0, CB27) + IF(ISBLANK(CC27), 0, CC27) + IF(ISBLANK(CD27), 0, CD27)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK27>=CJ27, 0,\n        CK27<CJ27, CJ27-CK27\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO27=Pulldown!$A$1,1,CO27=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP27=1, CP27=2)), 0%,\n    ISERROR(MATCH(CQ27, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP27=1, VLOOKUP(CQ27, Subsidy!$A$2:$G$26, 6, 0),\n    CP27=2, VLOOKUP(CQ27, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP27=1, CP27=2)), 0%,\n    ISERROR(MATCH(CQ27, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP27=1, VLOOKUP(CQ27, Subsidy!$A$2:$D$26, 2, 0),\n    CP27=2, VLOOKUP(CQ27, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP27=1, CP27=2)), 0,\n    ISERROR(MATCH(CQ27, Subsidy!$A$2:$A$26, 0)), 0,\n    CP27=2, \"N/A\",\n    AND(CP27=1, CQ27<=9), VLOOKUP(CQ27, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP27=1, CQ27<=9, NOT(ISERROR(MATCH(CQ27, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL27-CU27, 0), 0)","v":0},0,0,0,0,0,0,0]
[19,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C28=\"\", C28=\"Pls select\"), 0,\nC28=Pulldown!$F$2, 1,\nC28=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F28<>\"\", G28<>\"\", G28<F28), \"Invalid Date Order\",\n    AND(F28=\"\", G28=\"\"), \"Input Required\",\n    AND(F28=\"\", G28<>\"\"), IF(G28<E28, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F28=\"\", G28=\"\"), \"Input Required\",\n    G28<E28, \"Date Before Transition\",\n    AND(D28=1, DATEDIF(F28, G28+1, \"y\")>=2), \"1-valid\",\n    AND(D28=1, DATEDIF(F28, G28+1, \"y\")<2), \"1-invalid\",\n    AND(D28=2, DATEDIF(F28, G28+1, \"y\")>=5), \"2-valid\",\n    AND(D28=2, DATEDIF(F28, G28+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H28=\"1-valid\", 1,\n    $H28=\"2-valid\", 2,\n    $H28=\"Input Required\", 3,\n    $H28=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F28=\"\",G28=\"\"),\"Input Required\",\n$F28>=$E28,\"轉制日後開始受僱\",\n$E28>$F28,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J28=\"轉制日前開始受僱\", 1,\n    $J28=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L28=Pulldown!$C$1,22500,$L28=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L28=Pulldown!$C$1,2/3,$L28=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV28=\"\",0,AV28=Pulldown!$B$2,1,AV28=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX28=\"\",0,AX28=Pulldown!$G$1,1,AX28=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV28=\"\",0,BV28=Pulldown!$H$1,1,BV28=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW28=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX28=\"211\", BX28=\"212\", BX28=\"221\", BX28=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX28), BX28=\"111\", AW28=1), MAX(0, IF(CE28-CF28>0, IF(CE28-CF28-0>0, IF(CE28-CF28-0-0>0, CE28-CF28-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX28), BX28=\"112\", AW28=1), MAX(0, IF(CE28-0>0, IF(CE28-0-0>0, IF(CE28-0-0-0>0, CE28-0-0-0-CF28, 0), 0), 0)),\n                    AND(ISTEXT(BX28), BX28=\"121\", AW28=2), MAX(0, IF(CE28-CG28>0, IF(CE28-CG28-0>0, IF(CE28-CG28-0-0>0, CE28-CG28-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX28), BX28=\"122\", AW28=2), MAX(0, IF(CE28-0>0, IF(CE28-0-0>0, IF(CE28-0-0-0>0, CE28-0-0-0-CG28, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW28=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX28=\"211\", BX28=\"212\", BX28=\"221\", BX28=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX28), BX28=\"111\", AW28=1), MAX(0, IF(CE28-CF28>0, IF(CE28-CF28-IF(OR(ISBLANK(BY28), NOT(ISNUMBER(BY28))), 0, BY28)>0, IF(CE28-CF28-IF(OR(ISBLANK(BY28), NOT(ISNUMBER(BY28))), 0, BY28)-IF(OR(ISBLANK(BZ28), NOT(ISNUMBER(BZ28))), 0, BZ28)>0, CE28-CF28-IF(OR(ISBLANK(BY28), NOT(ISNUMBER(BY28))), 0, BY28)-IF(OR(ISBLANK(BZ28), NOT(ISNUMBER(BZ28))), 0, BZ28)-IF(OR(ISBLANK(CA28), NOT(ISNUMBER(CA28))), 0, CA28), 0), 0), 0)),\n                    AND(ISTEXT(BX28), BX28=\"112\", AW28=1), MAX(0, IF(CE28-IF(OR(ISBLANK(BY28), NOT(ISNUMBER(BY28))), 0, BY28)>0, IF(CE28-IF(OR(ISBLANK(BY28), NOT(ISNUMBER(BY28))), 0, BY28)-IF(OR(ISBLANK(BZ28), NOT(ISNUMBER(BZ28))), 0, BZ28)>0, IF(CE28-IF(OR(ISBLANK(BY28), NOT(ISNUMBER(BY28))), 0, BY28)-IF(OR(ISBLANK(BZ28), NOT(ISNUMBER(BZ28))), 0, BZ28)-IF(OR(ISBLANK(CA28), NOT(ISNUMBER(CA28))), 0, CA28)>0, CE28-IF(OR(ISBLANK(BY28), NOT(ISNUMBER(BY28))), 0, BY28)-IF(OR(ISBLANK(BZ28), NOT(ISNUMBER(BZ28))), 0, BZ28)-IF(OR(ISBLANK(CA28), NOT(ISNUMBER(CA28))), 0, CA28)-CF28, 0), 0), 0)),\n                    AND(ISTEXT(BX28), BX28=\"121\", AW28=2), MAX(0, IF(CE28-CG28>0, IF(CE28-CG28-IF(OR(ISBLANK(CB28), NOT(ISNUMBER(CB28))), 0, CB28)>0, IF(CE28-CG28-IF(OR(ISBLANK(CB28), NOT(ISNUMBER(CB28))), 0, CB28)-IF(OR(ISBLANK(CC28), NOT(ISNUMBER(CC28))), 0, CC28)>0, CE28-CG28-IF(OR(ISBLANK(CB28), NOT(ISNUMBER(CB28))), 0, CB28)-IF(OR(ISBLANK(CC28), NOT(ISNUMBER(CC28))), 0, CC28)-IF(OR(ISBLANK(CD28), NOT(ISNUMBER(CD28))), 0, CD28), 0), 0), 0)),\n                    AND(ISTEXT(BX28), BX28=\"122\", AW28=2), MAX(0, IF(CE28-IF(OR(ISBLANK(CB28), NOT(ISNUMBER(CB28))), 0, CB28)>0, IF(CE28-IF(OR(ISBLANK(CB28), NOT(ISNUMBER(CB28))), 0, CB28)-IF(OR(ISBLANK(CC28), NOT(ISNUMBER(CC28))), 0, CC28)>0, IF(CE28-IF(OR(ISBLANK(CB28), NOT(ISNUMBER(CB28))), 0, CB28)-IF(OR(ISBLANK(CC28), NOT(ISNUMBER(CC28))), 0, CC28)-IF(OR(ISBLANK(CD28), NOT(ISNUMBER(CD28))), 0, CD28)>0, CE28-IF(OR(ISBLANK(CB28), NOT(ISNUMBER(CB28))), 0, CB28)-IF(OR(ISBLANK(CC28), NOT(ISNUMBER(CC28))), 0, CC28)-IF(OR(ISBLANK(CD28), NOT(ISNUMBER(CD28))), 0, CD28)-CG28, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW28=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX28=\"211\", BX28=\"212\", BX28=\"221\", BX28=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX28), BX28=\"111\", AW28=1), 0-MIN(0,MAX(CE28-CF28,0))+ 0-MIN(0,MAX(CE28-CF28-0,0))+ 0-MIN(0,MAX(CE28-CF28-0-0,0)),\n                    AND(ISTEXT(BX28), BX28=\"112\", AW28=1), 0-MIN(0,MAX(CE28,0))+ 0-MIN(0,MAX(CE28-0,0))+ 0-MIN(0,MAX(CE28-0-0,0)),\n                    AND(ISTEXT(BX28), BX28=\"121\", AW28=2), 0-MIN(0,MAX(CE28-CG28,0))+ 0-MIN(0,MAX(CE28-CG28-0,0))+ 0-MIN(0,MAX(CE28-CG28-0-0,0)),\n                    AND(ISTEXT(BX28), BX28=\"122\", AW28=2), 0-MIN(0,MAX(CE28,0))+ 0-MIN(0,MAX(CE28-0,0))+ 0-MIN(0,MAX(CE28-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW28=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX28=\"211\", BX28=\"212\", BX28=\"221\", BX28=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX28), BX28=\"111\", AW28=1), IF(ISBLANK(BY28), 0, BY28)-MIN(IF(ISBLANK(BY28), 0, BY28),MAX(CE28-CF28,0))+ IF(ISBLANK(BZ28), 0, BZ28)-MIN(IF(ISBLANK(BZ28), 0, BZ28),MAX(CE28-CF28-IF(ISBLANK(BY28), 0, BY28),0))+ IF(ISBLANK(CA28), 0, CA28)-MIN(IF(ISBLANK(CA28), 0, CA28),MAX(CE28-CF28-IF(ISBLANK(BY28), 0, BY28)-IF(ISBLANK(BZ28), 0, BZ28),0)),\n                    AND(ISTEXT(BX28), BX28=\"112\", AW28=1), IF(ISBLANK(BY28), 0, BY28)-MIN(IF(ISBLANK(BY28), 0, BY28),MAX(CE28,0))+ IF(ISBLANK(BZ28), 0, BZ28)-MIN(IF(ISBLANK(BZ28), 0, BZ28),MAX(CE28-IF(ISBLANK(BY28), 0, BY28),0))+ IF(ISBLANK(CA28), 0, CA28)-MIN(IF(ISBLANK(CA28), 0, CA28),MAX(CE28-IF(ISBLANK(BY28), 0, BY28)-IF(ISBLANK(BZ28), 0, BZ28),0)),\n                    AND(ISTEXT(BX28), BX28=\"121\", AW28=2), IF(ISBLANK(CB28), 0, CB28)-MIN(IF(ISBLANK(CB28), 0, CB28),MAX(CE28-CG28,0))+ IF(ISBLANK(CC28), 0, CC28)-MIN(IF(ISBLANK(CC28), 0, CC28),MAX(CE28-CG28-IF(ISBLANK(CB28), 0, CB28),0))+ IF(ISBLANK(CD28), 0, CD28)-MIN(IF(ISBLANK(CD28), 0, CD28),MAX(CE28-CG28-IF(ISBLANK(CB28), 0, CB28)-IF(ISBLANK(CC28), 0, CC28),0)),\n                    AND(ISTEXT(BX28), BX28=\"122\", AW28=2), IF(ISBLANK(CB28), 0, CB28)-MIN(IF(ISBLANK(CB28), 0, CB28),MAX(CE28,0))+ IF(ISBLANK(CC28), 0, CC28)-MIN(IF(ISBLANK(CC28), 0, CC28),MAX(CE28-IF(ISBLANK(CB28), 0, CB28),0))+ IF(ISBLANK(CD28), 0, CD28)-MIN(IF(ISBLANK(CD28), 0, CD28),MAX(CE28-IF(ISBLANK(CB28), 0, CB28)-IF(ISBLANK(CC28), 0, CC28),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW28=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI28), IF(OR(ISBLANK(CI28), NOT(ISNUMBER(CI28))), 0, CI28),\n                    AW28=1, 0 + 0 + 0,\n                    AW28=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW28=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI28), IF(OR(ISBLANK(CI28), NOT(ISNUMBER(CI28))), 0, CI28),\n                    AW28=1, IF(ISBLANK(BY28), 0, BY28) + IF(ISBLANK(BZ28), 0, BZ28) + IF(ISBLANK(CA28), 0, CA28),\n                    AW28=2, IF(ISBLANK(CB28), 0, CB28) + IF(ISBLANK(CC28), 0, CC28) + IF(ISBLANK(CD28), 0, CD28)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK28>=CJ28, 0,\n        CK28<CJ28, CJ28-CK28\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO28=Pulldown!$A$1,1,CO28=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP28=1, CP28=2)), 0%,\n    ISERROR(MATCH(CQ28, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP28=1, VLOOKUP(CQ28, Subsidy!$A$2:$G$26, 6, 0),\n    CP28=2, VLOOKUP(CQ28, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP28=1, CP28=2)), 0%,\n    ISERROR(MATCH(CQ28, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP28=1, VLOOKUP(CQ28, Subsidy!$A$2:$D$26, 2, 0),\n    CP28=2, VLOOKUP(CQ28, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP28=1, CP28=2)), 0,\n    ISERROR(MATCH(CQ28, Subsidy!$A$2:$A$26, 0)), 0,\n    CP28=2, \"N/A\",\n    AND(CP28=1, CQ28<=9), VLOOKUP(CQ28, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP28=1, CQ28<=9, NOT(ISERROR(MATCH(CQ28, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL28-CU28, 0), 0)","v":0},0,0,0,0,0,0,0]
[20,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C29=\"\", C29=\"Pls select\"), 0,\nC29=Pulldown!$F$2, 1,\nC29=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F29<>\"\", G29<>\"\", G29<F29), \"Invalid Date Order\",\n    AND(F29=\"\", G29=\"\"), \"Input Required\",\n    AND(F29=\"\", G29<>\"\"), IF(G29<E29, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F29=\"\", G29=\"\"), \"Input Required\",\n    G29<E29, \"Date Before Transition\",\n    AND(D29=1, DATEDIF(F29, G29+1, \"y\")>=2), \"1-valid\",\n    AND(D29=1, DATEDIF(F29, G29+1, \"y\")<2), \"1-invalid\",\n    AND(D29=2, DATEDIF(F29, G29+1, \"y\")>=5), \"2-valid\",\n    AND(D29=2, DATEDIF(F29, G29+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H29=\"1-valid\", 1,\n    $H29=\"2-valid\", 2,\n    $H29=\"Input Required\", 3,\n    $H29=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F29=\"\",G29=\"\"),\"Input Required\",\n$F29>=$E29,\"轉制日後開始受僱\",\n$E29>$F29,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J29=\"轉制日前開始受僱\", 1,\n    $J29=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L29=Pulldown!$C$1,22500,$L29=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L29=Pulldown!$C$1,2/3,$L29=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV29=\"\",0,AV29=Pulldown!$B$2,1,AV29=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX29=\"\",0,AX29=Pulldown!$G$1,1,AX29=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV29=\"\",0,BV29=Pulldown!$H$1,1,BV29=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW29=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX29=\"211\", BX29=\"212\", BX29=\"221\", BX29=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX29), BX29=\"111\", AW29=1), MAX(0, IF(CE29-CF29>0, IF(CE29-CF29-0>0, IF(CE29-CF29-0-0>0, CE29-CF29-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX29), BX29=\"112\", AW29=1), MAX(0, IF(CE29-0>0, IF(CE29-0-0>0, IF(CE29-0-0-0>0, CE29-0-0-0-CF29, 0), 0), 0)),\n                    AND(ISTEXT(BX29), BX29=\"121\", AW29=2), MAX(0, IF(CE29-CG29>0, IF(CE29-CG29-0>0, IF(CE29-CG29-0-0>0, CE29-CG29-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX29), BX29=\"122\", AW29=2), MAX(0, IF(CE29-0>0, IF(CE29-0-0>0, IF(CE29-0-0-0>0, CE29-0-0-0-CG29, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW29=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX29=\"211\", BX29=\"212\", BX29=\"221\", BX29=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX29), BX29=\"111\", AW29=1), MAX(0, IF(CE29-CF29>0, IF(CE29-CF29-IF(OR(ISBLANK(BY29), NOT(ISNUMBER(BY29))), 0, BY29)>0, IF(CE29-CF29-IF(OR(ISBLANK(BY29), NOT(ISNUMBER(BY29))), 0, BY29)-IF(OR(ISBLANK(BZ29), NOT(ISNUMBER(BZ29))), 0, BZ29)>0, CE29-CF29-IF(OR(ISBLANK(BY29), NOT(ISNUMBER(BY29))), 0, BY29)-IF(OR(ISBLANK(BZ29), NOT(ISNUMBER(BZ29))), 0, BZ29)-IF(OR(ISBLANK(CA29), NOT(ISNUMBER(CA29))), 0, CA29), 0), 0), 0)),\n                    AND(ISTEXT(BX29), BX29=\"112\", AW29=1), MAX(0, IF(CE29-IF(OR(ISBLANK(BY29), NOT(ISNUMBER(BY29))), 0, BY29)>0, IF(CE29-IF(OR(ISBLANK(BY29), NOT(ISNUMBER(BY29))), 0, BY29)-IF(OR(ISBLANK(BZ29), NOT(ISNUMBER(BZ29))), 0, BZ29)>0, IF(CE29-IF(OR(ISBLANK(BY29), NOT(ISNUMBER(BY29))), 0, BY29)-IF(OR(ISBLANK(BZ29), NOT(ISNUMBER(BZ29))), 0, BZ29)-IF(OR(ISBLANK(CA29), NOT(ISNUMBER(CA29))), 0, CA29)>0, CE29-IF(OR(ISBLANK(BY29), NOT(ISNUMBER(BY29))), 0, BY29)-IF(OR(ISBLANK(BZ29), NOT(ISNUMBER(BZ29))), 0, BZ29)-IF(OR(ISBLANK(CA29), NOT(ISNUMBER(CA29))), 0, CA29)-CF29, 0), 0), 0)),\n                    AND(ISTEXT(BX29), BX29=\"121\", AW29=2), MAX(0, IF(CE29-CG29>0, IF(CE29-CG29-IF(OR(ISBLANK(CB29), NOT(ISNUMBER(CB29))), 0, CB29)>0, IF(CE29-CG29-IF(OR(ISBLANK(CB29), NOT(ISNUMBER(CB29))), 0, CB29)-IF(OR(ISBLANK(CC29), NOT(ISNUMBER(CC29))), 0, CC29)>0, CE29-CG29-IF(OR(ISBLANK(CB29), NOT(ISNUMBER(CB29))), 0, CB29)-IF(OR(ISBLANK(CC29), NOT(ISNUMBER(CC29))), 0, CC29)-IF(OR(ISBLANK(CD29), NOT(ISNUMBER(CD29))), 0, CD29), 0), 0), 0)),\n                    AND(ISTEXT(BX29), BX29=\"122\", AW29=2), MAX(0, IF(CE29-IF(OR(ISBLANK(CB29), NOT(ISNUMBER(CB29))), 0, CB29)>0, IF(CE29-IF(OR(ISBLANK(CB29), NOT(ISNUMBER(CB29))), 0, CB29)-IF(OR(ISBLANK(CC29), NOT(ISNUMBER(CC29))), 0, CC29)>0, IF(CE29-IF(OR(ISBLANK(CB29), NOT(ISNUMBER(CB29))), 0, CB29)-IF(OR(ISBLANK(CC29), NOT(ISNUMBER(CC29))), 0, CC29)-IF(OR(ISBLANK(CD29), NOT(ISNUMBER(CD29))), 0, CD29)>0, CE29-IF(OR(ISBLANK(CB29), NOT(ISNUMBER(CB29))), 0, CB29)-IF(OR(ISBLANK(CC29), NOT(ISNUMBER(CC29))), 0, CC29)-IF(OR(ISBLANK(CD29), NOT(ISNUMBER(CD29))), 0, CD29)-CG29, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW29=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX29=\"211\", BX29=\"212\", BX29=\"221\", BX29=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX29), BX29=\"111\", AW29=1), 0-MIN(0,MAX(CE29-CF29,0))+ 0-MIN(0,MAX(CE29-CF29-0,0))+ 0-MIN(0,MAX(CE29-CF29-0-0,0)),\n                    AND(ISTEXT(BX29), BX29=\"112\", AW29=1), 0-MIN(0,MAX(CE29,0))+ 0-MIN(0,MAX(CE29-0,0))+ 0-MIN(0,MAX(CE29-0-0,0)),\n                    AND(ISTEXT(BX29), BX29=\"121\", AW29=2), 0-MIN(0,MAX(CE29-CG29,0))+ 0-MIN(0,MAX(CE29-CG29-0,0))+ 0-MIN(0,MAX(CE29-CG29-0-0,0)),\n                    AND(ISTEXT(BX29), BX29=\"122\", AW29=2), 0-MIN(0,MAX(CE29,0))+ 0-MIN(0,MAX(CE29-0,0))+ 0-MIN(0,MAX(CE29-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW29=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX29=\"211\", BX29=\"212\", BX29=\"221\", BX29=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX29), BX29=\"111\", AW29=1), IF(ISBLANK(BY29), 0, BY29)-MIN(IF(ISBLANK(BY29), 0, BY29),MAX(CE29-CF29,0))+ IF(ISBLANK(BZ29), 0, BZ29)-MIN(IF(ISBLANK(BZ29), 0, BZ29),MAX(CE29-CF29-IF(ISBLANK(BY29), 0, BY29),0))+ IF(ISBLANK(CA29), 0, CA29)-MIN(IF(ISBLANK(CA29), 0, CA29),MAX(CE29-CF29-IF(ISBLANK(BY29), 0, BY29)-IF(ISBLANK(BZ29), 0, BZ29),0)),\n                    AND(ISTEXT(BX29), BX29=\"112\", AW29=1), IF(ISBLANK(BY29), 0, BY29)-MIN(IF(ISBLANK(BY29), 0, BY29),MAX(CE29,0))+ IF(ISBLANK(BZ29), 0, BZ29)-MIN(IF(ISBLANK(BZ29), 0, BZ29),MAX(CE29-IF(ISBLANK(BY29), 0, BY29),0))+ IF(ISBLANK(CA29), 0, CA29)-MIN(IF(ISBLANK(CA29), 0, CA29),MAX(CE29-IF(ISBLANK(BY29), 0, BY29)-IF(ISBLANK(BZ29), 0, BZ29),0)),\n                    AND(ISTEXT(BX29), BX29=\"121\", AW29=2), IF(ISBLANK(CB29), 0, CB29)-MIN(IF(ISBLANK(CB29), 0, CB29),MAX(CE29-CG29,0))+ IF(ISBLANK(CC29), 0, CC29)-MIN(IF(ISBLANK(CC29), 0, CC29),MAX(CE29-CG29-IF(ISBLANK(CB29), 0, CB29),0))+ IF(ISBLANK(CD29), 0, CD29)-MIN(IF(ISBLANK(CD29), 0, CD29),MAX(CE29-CG29-IF(ISBLANK(CB29), 0, CB29)-IF(ISBLANK(CC29), 0, CC29),0)),\n                    AND(ISTEXT(BX29), BX29=\"122\", AW29=2), IF(ISBLANK(CB29), 0, CB29)-MIN(IF(ISBLANK(CB29), 0, CB29),MAX(CE29,0))+ IF(ISBLANK(CC29), 0, CC29)-MIN(IF(ISBLANK(CC29), 0, CC29),MAX(CE29-IF(ISBLANK(CB29), 0, CB29),0))+ IF(ISBLANK(CD29), 0, CD29)-MIN(IF(ISBLANK(CD29), 0, CD29),MAX(CE29-IF(ISBLANK(CB29), 0, CB29)-IF(ISBLANK(CC29), 0, CC29),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW29=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI29), IF(OR(ISBLANK(CI29), NOT(ISNUMBER(CI29))), 0, CI29),\n                    AW29=1, 0 + 0 + 0,\n                    AW29=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW29=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI29), IF(OR(ISBLANK(CI29), NOT(ISNUMBER(CI29))), 0, CI29),\n                    AW29=1, IF(ISBLANK(BY29), 0, BY29) + IF(ISBLANK(BZ29), 0, BZ29) + IF(ISBLANK(CA29), 0, CA29),\n                    AW29=2, IF(ISBLANK(CB29), 0, CB29) + IF(ISBLANK(CC29), 0, CC29) + IF(ISBLANK(CD29), 0, CD29)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK29>=CJ29, 0,\n        CK29<CJ29, CJ29-CK29\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO29=Pulldown!$A$1,1,CO29=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP29=1, CP29=2)), 0%,\n    ISERROR(MATCH(CQ29, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP29=1, VLOOKUP(CQ29, Subsidy!$A$2:$G$26, 6, 0),\n    CP29=2, VLOOKUP(CQ29, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP29=1, CP29=2)), 0%,\n    ISERROR(MATCH(CQ29, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP29=1, VLOOKUP(CQ29, Subsidy!$A$2:$D$26, 2, 0),\n    CP29=2, VLOOKUP(CQ29, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP29=1, CP29=2)), 0,\n    ISERROR(MATCH(CQ29, Subsidy!$A$2:$A$26, 0)), 0,\n    CP29=2, \"N/A\",\n    AND(CP29=1, CQ29<=9), VLOOKUP(CQ29, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP29=1, CQ29<=9, NOT(ISERROR(MATCH(CQ29, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL29-CU29, 0), 0)","v":0},0,0,0,0,0,0,0]
[21,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C30=\"\", C30=\"Pls select\"), 0,\nC30=Pulldown!$F$2, 1,\nC30=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F30<>\"\", G30<>\"\", G30<F30), \"Invalid Date Order\",\n    AND(F30=\"\", G30=\"\"), \"Input Required\",\n    AND(F30=\"\", G30<>\"\"), IF(G30<E30, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F30=\"\", G30=\"\"), \"Input Required\",\n    G30<E30, \"Date Before Transition\",\n    AND(D30=1, DATEDIF(F30, G30+1, \"y\")>=2), \"1-valid\",\n    AND(D30=1, DATEDIF(F30, G30+1, \"y\")<2), \"1-invalid\",\n    AND(D30=2, DATEDIF(F30, G30+1, \"y\")>=5), \"2-valid\",\n    AND(D30=2, DATEDIF(F30, G30+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H30=\"1-valid\", 1,\n    $H30=\"2-valid\", 2,\n    $H30=\"Input Required\", 3,\n    $H30=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F30=\"\",G30=\"\"),\"Input Required\",\n$F30>=$E30,\"轉制日後開始受僱\",\n$E30>$F30,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J30=\"轉制日前開始受僱\", 1,\n    $J30=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L30=Pulldown!$C$1,22500,$L30=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L30=Pulldown!$C$1,2/3,$L30=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV30=\"\",0,AV30=Pulldown!$B$2,1,AV30=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX30=\"\",0,AX30=Pulldown!$G$1,1,AX30=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV30=\"\",0,BV30=Pulldown!$H$1,1,BV30=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW30=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX30=\"211\", BX30=\"212\", BX30=\"221\", BX30=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX30), BX30=\"111\", AW30=1), MAX(0, IF(CE30-CF30>0, IF(CE30-CF30-0>0, IF(CE30-CF30-0-0>0, CE30-CF30-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX30), BX30=\"112\", AW30=1), MAX(0, IF(CE30-0>0, IF(CE30-0-0>0, IF(CE30-0-0-0>0, CE30-0-0-0-CF30, 0), 0), 0)),\n                    AND(ISTEXT(BX30), BX30=\"121\", AW30=2), MAX(0, IF(CE30-CG30>0, IF(CE30-CG30-0>0, IF(CE30-CG30-0-0>0, CE30-CG30-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX30), BX30=\"122\", AW30=2), MAX(0, IF(CE30-0>0, IF(CE30-0-0>0, IF(CE30-0-0-0>0, CE30-0-0-0-CG30, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW30=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX30=\"211\", BX30=\"212\", BX30=\"221\", BX30=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX30), BX30=\"111\", AW30=1), MAX(0, IF(CE30-CF30>0, IF(CE30-CF30-IF(OR(ISBLANK(BY30), NOT(ISNUMBER(BY30))), 0, BY30)>0, IF(CE30-CF30-IF(OR(ISBLANK(BY30), NOT(ISNUMBER(BY30))), 0, BY30)-IF(OR(ISBLANK(BZ30), NOT(ISNUMBER(BZ30))), 0, BZ30)>0, CE30-CF30-IF(OR(ISBLANK(BY30), NOT(ISNUMBER(BY30))), 0, BY30)-IF(OR(ISBLANK(BZ30), NOT(ISNUMBER(BZ30))), 0, BZ30)-IF(OR(ISBLANK(CA30), NOT(ISNUMBER(CA30))), 0, CA30), 0), 0), 0)),\n                    AND(ISTEXT(BX30), BX30=\"112\", AW30=1), MAX(0, IF(CE30-IF(OR(ISBLANK(BY30), NOT(ISNUMBER(BY30))), 0, BY30)>0, IF(CE30-IF(OR(ISBLANK(BY30), NOT(ISNUMBER(BY30))), 0, BY30)-IF(OR(ISBLANK(BZ30), NOT(ISNUMBER(BZ30))), 0, BZ30)>0, IF(CE30-IF(OR(ISBLANK(BY30), NOT(ISNUMBER(BY30))), 0, BY30)-IF(OR(ISBLANK(BZ30), NOT(ISNUMBER(BZ30))), 0, BZ30)-IF(OR(ISBLANK(CA30), NOT(ISNUMBER(CA30))), 0, CA30)>0, CE30-IF(OR(ISBLANK(BY30), NOT(ISNUMBER(BY30))), 0, BY30)-IF(OR(ISBLANK(BZ30), NOT(ISNUMBER(BZ30))), 0, BZ30)-IF(OR(ISBLANK(CA30), NOT(ISNUMBER(CA30))), 0, CA30)-CF30, 0), 0), 0)),\n                    AND(ISTEXT(BX30), BX30=\"121\", AW30=2), MAX(0, IF(CE30-CG30>0, IF(CE30-CG30-IF(OR(ISBLANK(CB30), NOT(ISNUMBER(CB30))), 0, CB30)>0, IF(CE30-CG30-IF(OR(ISBLANK(CB30), NOT(ISNUMBER(CB30))), 0, CB30)-IF(OR(ISBLANK(CC30), NOT(ISNUMBER(CC30))), 0, CC30)>0, CE30-CG30-IF(OR(ISBLANK(CB30), NOT(ISNUMBER(CB30))), 0, CB30)-IF(OR(ISBLANK(CC30), NOT(ISNUMBER(CC30))), 0, CC30)-IF(OR(ISBLANK(CD30), NOT(ISNUMBER(CD30))), 0, CD30), 0), 0), 0)),\n                    AND(ISTEXT(BX30), BX30=\"122\", AW30=2), MAX(0, IF(CE30-IF(OR(ISBLANK(CB30), NOT(ISNUMBER(CB30))), 0, CB30)>0, IF(CE30-IF(OR(ISBLANK(CB30), NOT(ISNUMBER(CB30))), 0, CB30)-IF(OR(ISBLANK(CC30), NOT(ISNUMBER(CC30))), 0, CC30)>0, IF(CE30-IF(OR(ISBLANK(CB30), NOT(ISNUMBER(CB30))), 0, CB30)-IF(OR(ISBLANK(CC30), NOT(ISNUMBER(CC30))), 0, CC30)-IF(OR(ISBLANK(CD30), NOT(ISNUMBER(CD30))), 0, CD30)>0, CE30-IF(OR(ISBLANK(CB30), NOT(ISNUMBER(CB30))), 0, CB30)-IF(OR(ISBLANK(CC30), NOT(ISNUMBER(CC30))), 0, CC30)-IF(OR(ISBLANK(CD30), NOT(ISNUMBER(CD30))), 0, CD30)-CG30, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW30=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX30=\"211\", BX30=\"212\", BX30=\"221\", BX30=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX30), BX30=\"111\", AW30=1), 0-MIN(0,MAX(CE30-CF30,0))+ 0-MIN(0,MAX(CE30-CF30-0,0))+ 0-MIN(0,MAX(CE30-CF30-0-0,0)),\n                    AND(ISTEXT(BX30), BX30=\"112\", AW30=1), 0-MIN(0,MAX(CE30,0))+ 0-MIN(0,MAX(CE30-0,0))+ 0-MIN(0,MAX(CE30-0-0,0)),\n                    AND(ISTEXT(BX30), BX30=\"121\", AW30=2), 0-MIN(0,MAX(CE30-CG30,0))+ 0-MIN(0,MAX(CE30-CG30-0,0))+ 0-MIN(0,MAX(CE30-CG30-0-0,0)),\n                    AND(ISTEXT(BX30), BX30=\"122\", AW30=2), 0-MIN(0,MAX(CE30,0))+ 0-MIN(0,MAX(CE30-0,0))+ 0-MIN(0,MAX(CE30-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW30=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX30=\"211\", BX30=\"212\", BX30=\"221\", BX30=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX30), BX30=\"111\", AW30=1), IF(ISBLANK(BY30), 0, BY30)-MIN(IF(ISBLANK(BY30), 0, BY30),MAX(CE30-CF30,0))+ IF(ISBLANK(BZ30), 0, BZ30)-MIN(IF(ISBLANK(BZ30), 0, BZ30),MAX(CE30-CF30-IF(ISBLANK(BY30), 0, BY30),0))+ IF(ISBLANK(CA30), 0, CA30)-MIN(IF(ISBLANK(CA30), 0, CA30),MAX(CE30-CF30-IF(ISBLANK(BY30), 0, BY30)-IF(ISBLANK(BZ30), 0, BZ30),0)),\n                    AND(ISTEXT(BX30), BX30=\"112\", AW30=1), IF(ISBLANK(BY30), 0, BY30)-MIN(IF(ISBLANK(BY30), 0, BY30),MAX(CE30,0))+ IF(ISBLANK(BZ30), 0, BZ30)-MIN(IF(ISBLANK(BZ30), 0, BZ30),MAX(CE30-IF(ISBLANK(BY30), 0, BY30),0))+ IF(ISBLANK(CA30), 0, CA30)-MIN(IF(ISBLANK(CA30), 0, CA30),MAX(CE30-IF(ISBLANK(BY30), 0, BY30)-IF(ISBLANK(BZ30), 0, BZ30),0)),\n                    AND(ISTEXT(BX30), BX30=\"121\", AW30=2), IF(ISBLANK(CB30), 0, CB30)-MIN(IF(ISBLANK(CB30), 0, CB30),MAX(CE30-CG30,0))+ IF(ISBLANK(CC30), 0, CC30)-MIN(IF(ISBLANK(CC30), 0, CC30),MAX(CE30-CG30-IF(ISBLANK(CB30), 0, CB30),0))+ IF(ISBLANK(CD30), 0, CD30)-MIN(IF(ISBLANK(CD30), 0, CD30),MAX(CE30-CG30-IF(ISBLANK(CB30), 0, CB30)-IF(ISBLANK(CC30), 0, CC30),0)),\n                    AND(ISTEXT(BX30), BX30=\"122\", AW30=2), IF(ISBLANK(CB30), 0, CB30)-MIN(IF(ISBLANK(CB30), 0, CB30),MAX(CE30,0))+ IF(ISBLANK(CC30), 0, CC30)-MIN(IF(ISBLANK(CC30), 0, CC30),MAX(CE30-IF(ISBLANK(CB30), 0, CB30),0))+ IF(ISBLANK(CD30), 0, CD30)-MIN(IF(ISBLANK(CD30), 0, CD30),MAX(CE30-IF(ISBLANK(CB30), 0, CB30)-IF(ISBLANK(CC30), 0, CC30),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW30=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI30), IF(OR(ISBLANK(CI30), NOT(ISNUMBER(CI30))), 0, CI30),\n                    AW30=1, 0 + 0 + 0,\n                    AW30=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW30=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI30), IF(OR(ISBLANK(CI30), NOT(ISNUMBER(CI30))), 0, CI30),\n                    AW30=1, IF(ISBLANK(BY30), 0, BY30) + IF(ISBLANK(BZ30), 0, BZ30) + IF(ISBLANK(CA30), 0, CA30),\n                    AW30=2, IF(ISBLANK(CB30), 0, CB30) + IF(ISBLANK(CC30), 0, CC30) + IF(ISBLANK(CD30), 0, CD30)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK30>=CJ30, 0,\n        CK30<CJ30, CJ30-CK30\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO30=Pulldown!$A$1,1,CO30=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP30=1, CP30=2)), 0%,\n    ISERROR(MATCH(CQ30, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP30=1, VLOOKUP(CQ30, Subsidy!$A$2:$G$26, 6, 0),\n    CP30=2, VLOOKUP(CQ30, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP30=1, CP30=2)), 0%,\n    ISERROR(MATCH(CQ30, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP30=1, VLOOKUP(CQ30, Subsidy!$A$2:$D$26, 2, 0),\n    CP30=2, VLOOKUP(CQ30, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP30=1, CP30=2)), 0,\n    ISERROR(MATCH(CQ30, Subsidy!$A$2:$A$26, 0)), 0,\n    CP30=2, \"N/A\",\n    AND(CP30=1, CQ30<=9), VLOOKUP(CQ30, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP30=1, CQ30<=9, NOT(ISERROR(MATCH(CQ30, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL30-CU30, 0), 0)","v":0},0,0,0,0,0,0,0]
[22,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C31=\"\", C31=\"Pls select\"), 0,\nC31=Pulldown!$F$2, 1,\nC31=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F31<>\"\", G31<>\"\", G31<F31), \"Invalid Date Order\",\n    AND(F31=\"\", G31=\"\"), \"Input Required\",\n    AND(F31=\"\", G31<>\"\"), IF(G31<E31, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F31=\"\", G31=\"\"), \"Input Required\",\n    G31<E31, \"Date Before Transition\",\n    AND(D31=1, DATEDIF(F31, G31+1, \"y\")>=2), \"1-valid\",\n    AND(D31=1, DATEDIF(F31, G31+1, \"y\")<2), \"1-invalid\",\n    AND(D31=2, DATEDIF(F31, G31+1, \"y\")>=5), \"2-valid\",\n    AND(D31=2, DATEDIF(F31, G31+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H31=\"1-valid\", 1,\n    $H31=\"2-valid\", 2,\n    $H31=\"Input Required\", 3,\n    $H31=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F31=\"\",G31=\"\"),\"Input Required\",\n$F31>=$E31,\"轉制日後開始受僱\",\n$E31>$F31,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J31=\"轉制日前開始受僱\", 1,\n    $J31=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L31=Pulldown!$C$1,22500,$L31=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L31=Pulldown!$C$1,2/3,$L31=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV31=\"\",0,AV31=Pulldown!$B$2,1,AV31=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX31=\"\",0,AX31=Pulldown!$G$1,1,AX31=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV31=\"\",0,BV31=Pulldown!$H$1,1,BV31=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW31=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX31=\"211\", BX31=\"212\", BX31=\"221\", BX31=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX31), BX31=\"111\", AW31=1), MAX(0, IF(CE31-CF31>0, IF(CE31-CF31-0>0, IF(CE31-CF31-0-0>0, CE31-CF31-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX31), BX31=\"112\", AW31=1), MAX(0, IF(CE31-0>0, IF(CE31-0-0>0, IF(CE31-0-0-0>0, CE31-0-0-0-CF31, 0), 0), 0)),\n                    AND(ISTEXT(BX31), BX31=\"121\", AW31=2), MAX(0, IF(CE31-CG31>0, IF(CE31-CG31-0>0, IF(CE31-CG31-0-0>0, CE31-CG31-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX31), BX31=\"122\", AW31=2), MAX(0, IF(CE31-0>0, IF(CE31-0-0>0, IF(CE31-0-0-0>0, CE31-0-0-0-CG31, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW31=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX31=\"211\", BX31=\"212\", BX31=\"221\", BX31=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX31), BX31=\"111\", AW31=1), MAX(0, IF(CE31-CF31>0, IF(CE31-CF31-IF(OR(ISBLANK(BY31), NOT(ISNUMBER(BY31))), 0, BY31)>0, IF(CE31-CF31-IF(OR(ISBLANK(BY31), NOT(ISNUMBER(BY31))), 0, BY31)-IF(OR(ISBLANK(BZ31), NOT(ISNUMBER(BZ31))), 0, BZ31)>0, CE31-CF31-IF(OR(ISBLANK(BY31), NOT(ISNUMBER(BY31))), 0, BY31)-IF(OR(ISBLANK(BZ31), NOT(ISNUMBER(BZ31))), 0, BZ31)-IF(OR(ISBLANK(CA31), NOT(ISNUMBER(CA31))), 0, CA31), 0), 0), 0)),\n                    AND(ISTEXT(BX31), BX31=\"112\", AW31=1), MAX(0, IF(CE31-IF(OR(ISBLANK(BY31), NOT(ISNUMBER(BY31))), 0, BY31)>0, IF(CE31-IF(OR(ISBLANK(BY31), NOT(ISNUMBER(BY31))), 0, BY31)-IF(OR(ISBLANK(BZ31), NOT(ISNUMBER(BZ31))), 0, BZ31)>0, IF(CE31-IF(OR(ISBLANK(BY31), NOT(ISNUMBER(BY31))), 0, BY31)-IF(OR(ISBLANK(BZ31), NOT(ISNUMBER(BZ31))), 0, BZ31)-IF(OR(ISBLANK(CA31), NOT(ISNUMBER(CA31))), 0, CA31)>0, CE31-IF(OR(ISBLANK(BY31), NOT(ISNUMBER(BY31))), 0, BY31)-IF(OR(ISBLANK(BZ31), NOT(ISNUMBER(BZ31))), 0, BZ31)-IF(OR(ISBLANK(CA31), NOT(ISNUMBER(CA31))), 0, CA31)-CF31, 0), 0), 0)),\n                    AND(ISTEXT(BX31), BX31=\"121\", AW31=2), MAX(0, IF(CE31-CG31>0, IF(CE31-CG31-IF(OR(ISBLANK(CB31), NOT(ISNUMBER(CB31))), 0, CB31)>0, IF(CE31-CG31-IF(OR(ISBLANK(CB31), NOT(ISNUMBER(CB31))), 0, CB31)-IF(OR(ISBLANK(CC31), NOT(ISNUMBER(CC31))), 0, CC31)>0, CE31-CG31-IF(OR(ISBLANK(CB31), NOT(ISNUMBER(CB31))), 0, CB31)-IF(OR(ISBLANK(CC31), NOT(ISNUMBER(CC31))), 0, CC31)-IF(OR(ISBLANK(CD31), NOT(ISNUMBER(CD31))), 0, CD31), 0), 0), 0)),\n                    AND(ISTEXT(BX31), BX31=\"122\", AW31=2), MAX(0, IF(CE31-IF(OR(ISBLANK(CB31), NOT(ISNUMBER(CB31))), 0, CB31)>0, IF(CE31-IF(OR(ISBLANK(CB31), NOT(ISNUMBER(CB31))), 0, CB31)-IF(OR(ISBLANK(CC31), NOT(ISNUMBER(CC31))), 0, CC31)>0, IF(CE31-IF(OR(ISBLANK(CB31), NOT(ISNUMBER(CB31))), 0, CB31)-IF(OR(ISBLANK(CC31), NOT(ISNUMBER(CC31))), 0, CC31)-IF(OR(ISBLANK(CD31), NOT(ISNUMBER(CD31))), 0, CD31)>0, CE31-IF(OR(ISBLANK(CB31), NOT(ISNUMBER(CB31))), 0, CB31)-IF(OR(ISBLANK(CC31), NOT(ISNUMBER(CC31))), 0, CC31)-IF(OR(ISBLANK(CD31), NOT(ISNUMBER(CD31))), 0, CD31)-CG31, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW31=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX31=\"211\", BX31=\"212\", BX31=\"221\", BX31=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX31), BX31=\"111\", AW31=1), 0-MIN(0,MAX(CE31-CF31,0))+ 0-MIN(0,MAX(CE31-CF31-0,0))+ 0-MIN(0,MAX(CE31-CF31-0-0,0)),\n                    AND(ISTEXT(BX31), BX31=\"112\", AW31=1), 0-MIN(0,MAX(CE31,0))+ 0-MIN(0,MAX(CE31-0,0))+ 0-MIN(0,MAX(CE31-0-0,0)),\n                    AND(ISTEXT(BX31), BX31=\"121\", AW31=2), 0-MIN(0,MAX(CE31-CG31,0))+ 0-MIN(0,MAX(CE31-CG31-0,0))+ 0-MIN(0,MAX(CE31-CG31-0-0,0)),\n                    AND(ISTEXT(BX31), BX31=\"122\", AW31=2), 0-MIN(0,MAX(CE31,0))+ 0-MIN(0,MAX(CE31-0,0))+ 0-MIN(0,MAX(CE31-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW31=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX31=\"211\", BX31=\"212\", BX31=\"221\", BX31=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX31), BX31=\"111\", AW31=1), IF(ISBLANK(BY31), 0, BY31)-MIN(IF(ISBLANK(BY31), 0, BY31),MAX(CE31-CF31,0))+ IF(ISBLANK(BZ31), 0, BZ31)-MIN(IF(ISBLANK(BZ31), 0, BZ31),MAX(CE31-CF31-IF(ISBLANK(BY31), 0, BY31),0))+ IF(ISBLANK(CA31), 0, CA31)-MIN(IF(ISBLANK(CA31), 0, CA31),MAX(CE31-CF31-IF(ISBLANK(BY31), 0, BY31)-IF(ISBLANK(BZ31), 0, BZ31),0)),\n                    AND(ISTEXT(BX31), BX31=\"112\", AW31=1), IF(ISBLANK(BY31), 0, BY31)-MIN(IF(ISBLANK(BY31), 0, BY31),MAX(CE31,0))+ IF(ISBLANK(BZ31), 0, BZ31)-MIN(IF(ISBLANK(BZ31), 0, BZ31),MAX(CE31-IF(ISBLANK(BY31), 0, BY31),0))+ IF(ISBLANK(CA31), 0, CA31)-MIN(IF(ISBLANK(CA31), 0, CA31),MAX(CE31-IF(ISBLANK(BY31), 0, BY31)-IF(ISBLANK(BZ31), 0, BZ31),0)),\n                    AND(ISTEXT(BX31), BX31=\"121\", AW31=2), IF(ISBLANK(CB31), 0, CB31)-MIN(IF(ISBLANK(CB31), 0, CB31),MAX(CE31-CG31,0))+ IF(ISBLANK(CC31), 0, CC31)-MIN(IF(ISBLANK(CC31), 0, CC31),MAX(CE31-CG31-IF(ISBLANK(CB31), 0, CB31),0))+ IF(ISBLANK(CD31), 0, CD31)-MIN(IF(ISBLANK(CD31), 0, CD31),MAX(CE31-CG31-IF(ISBLANK(CB31), 0, CB31)-IF(ISBLANK(CC31), 0, CC31),0)),\n                    AND(ISTEXT(BX31), BX31=\"122\", AW31=2), IF(ISBLANK(CB31), 0, CB31)-MIN(IF(ISBLANK(CB31), 0, CB31),MAX(CE31,0))+ IF(ISBLANK(CC31), 0, CC31)-MIN(IF(ISBLANK(CC31), 0, CC31),MAX(CE31-IF(ISBLANK(CB31), 0, CB31),0))+ IF(ISBLANK(CD31), 0, CD31)-MIN(IF(ISBLANK(CD31), 0, CD31),MAX(CE31-IF(ISBLANK(CB31), 0, CB31)-IF(ISBLANK(CC31), 0, CC31),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW31=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI31), IF(OR(ISBLANK(CI31), NOT(ISNUMBER(CI31))), 0, CI31),\n                    AW31=1, 0 + 0 + 0,\n                    AW31=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW31=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI31), IF(OR(ISBLANK(CI31), NOT(ISNUMBER(CI31))), 0, CI31),\n                    AW31=1, IF(ISBLANK(BY31), 0, BY31) + IF(ISBLANK(BZ31), 0, BZ31) + IF(ISBLANK(CA31), 0, CA31),\n                    AW31=2, IF(ISBLANK(CB31), 0, CB31) + IF(ISBLANK(CC31), 0, CC31) + IF(ISBLANK(CD31), 0, CD31)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK31>=CJ31, 0,\n        CK31<CJ31, CJ31-CK31\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO31=Pulldown!$A$1,1,CO31=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP31=1, CP31=2)), 0%,\n    ISERROR(MATCH(CQ31, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP31=1, VLOOKUP(CQ31, Subsidy!$A$2:$G$26, 6, 0),\n    CP31=2, VLOOKUP(CQ31, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP31=1, CP31=2)), 0%,\n    ISERROR(MATCH(CQ31, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP31=1, VLOOKUP(CQ31, Subsidy!$A$2:$D$26, 2, 0),\n    CP31=2, VLOOKUP(CQ31, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP31=1, CP31=2)), 0,\n    ISERROR(MATCH(CQ31, Subsidy!$A$2:$A$26, 0)), 0,\n    CP31=2, \"N/A\",\n    AND(CP31=1, CQ31<=9), VLOOKUP(CQ31, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP31=1, CQ31<=9, NOT(ISERROR(MATCH(CQ31, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL31-CU31, 0), 0)","v":0},0,0,0,0,0,0,0]
[23,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C32=\"\", C32=\"Pls select\"), 0,\nC32=Pulldown!$F$2, 1,\nC32=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F32<>\"\", G32<>\"\", G32<F32), \"Invalid Date Order\",\n    AND(F32=\"\", G32=\"\"), \"Input Required\",\n    AND(F32=\"\", G32<>\"\"), IF(G32<E32, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F32=\"\", G32=\"\"), \"Input Required\",\n    G32<E32, \"Date Before Transition\",\n    AND(D32=1, DATEDIF(F32, G32+1, \"y\")>=2), \"1-valid\",\n    AND(D32=1, DATEDIF(F32, G32+1, \"y\")<2), \"1-invalid\",\n    AND(D32=2, DATEDIF(F32, G32+1, \"y\")>=5), \"2-valid\",\n    AND(D32=2, DATEDIF(F32, G32+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H32=\"1-valid\", 1,\n    $H32=\"2-valid\", 2,\n    $H32=\"Input Required\", 3,\n    $H32=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F32=\"\",G32=\"\"),\"Input Required\",\n$F32>=$E32,\"轉制日後開始受僱\",\n$E32>$F32,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J32=\"轉制日前開始受僱\", 1,\n    $J32=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L32=Pulldown!$C$1,22500,$L32=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L32=Pulldown!$C$1,2/3,$L32=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV32=\"\",0,AV32=Pulldown!$B$2,1,AV32=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX32=\"\",0,AX32=Pulldown!$G$1,1,AX32=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV32=\"\",0,BV32=Pulldown!$H$1,1,BV32=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW32=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX32=\"211\", BX32=\"212\", BX32=\"221\", BX32=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX32), BX32=\"111\", AW32=1), MAX(0, IF(CE32-CF32>0, IF(CE32-CF32-0>0, IF(CE32-CF32-0-0>0, CE32-CF32-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX32), BX32=\"112\", AW32=1), MAX(0, IF(CE32-0>0, IF(CE32-0-0>0, IF(CE32-0-0-0>0, CE32-0-0-0-CF32, 0), 0), 0)),\n                    AND(ISTEXT(BX32), BX32=\"121\", AW32=2), MAX(0, IF(CE32-CG32>0, IF(CE32-CG32-0>0, IF(CE32-CG32-0-0>0, CE32-CG32-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX32), BX32=\"122\", AW32=2), MAX(0, IF(CE32-0>0, IF(CE32-0-0>0, IF(CE32-0-0-0>0, CE32-0-0-0-CG32, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW32=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX32=\"211\", BX32=\"212\", BX32=\"221\", BX32=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX32), BX32=\"111\", AW32=1), MAX(0, IF(CE32-CF32>0, IF(CE32-CF32-IF(OR(ISBLANK(BY32), NOT(ISNUMBER(BY32))), 0, BY32)>0, IF(CE32-CF32-IF(OR(ISBLANK(BY32), NOT(ISNUMBER(BY32))), 0, BY32)-IF(OR(ISBLANK(BZ32), NOT(ISNUMBER(BZ32))), 0, BZ32)>0, CE32-CF32-IF(OR(ISBLANK(BY32), NOT(ISNUMBER(BY32))), 0, BY32)-IF(OR(ISBLANK(BZ32), NOT(ISNUMBER(BZ32))), 0, BZ32)-IF(OR(ISBLANK(CA32), NOT(ISNUMBER(CA32))), 0, CA32), 0), 0), 0)),\n                    AND(ISTEXT(BX32), BX32=\"112\", AW32=1), MAX(0, IF(CE32-IF(OR(ISBLANK(BY32), NOT(ISNUMBER(BY32))), 0, BY32)>0, IF(CE32-IF(OR(ISBLANK(BY32), NOT(ISNUMBER(BY32))), 0, BY32)-IF(OR(ISBLANK(BZ32), NOT(ISNUMBER(BZ32))), 0, BZ32)>0, IF(CE32-IF(OR(ISBLANK(BY32), NOT(ISNUMBER(BY32))), 0, BY32)-IF(OR(ISBLANK(BZ32), NOT(ISNUMBER(BZ32))), 0, BZ32)-IF(OR(ISBLANK(CA32), NOT(ISNUMBER(CA32))), 0, CA32)>0, CE32-IF(OR(ISBLANK(BY32), NOT(ISNUMBER(BY32))), 0, BY32)-IF(OR(ISBLANK(BZ32), NOT(ISNUMBER(BZ32))), 0, BZ32)-IF(OR(ISBLANK(CA32), NOT(ISNUMBER(CA32))), 0, CA32)-CF32, 0), 0), 0)),\n                    AND(ISTEXT(BX32), BX32=\"121\", AW32=2), MAX(0, IF(CE32-CG32>0, IF(CE32-CG32-IF(OR(ISBLANK(CB32), NOT(ISNUMBER(CB32))), 0, CB32)>0, IF(CE32-CG32-IF(OR(ISBLANK(CB32), NOT(ISNUMBER(CB32))), 0, CB32)-IF(OR(ISBLANK(CC32), NOT(ISNUMBER(CC32))), 0, CC32)>0, CE32-CG32-IF(OR(ISBLANK(CB32), NOT(ISNUMBER(CB32))), 0, CB32)-IF(OR(ISBLANK(CC32), NOT(ISNUMBER(CC32))), 0, CC32)-IF(OR(ISBLANK(CD32), NOT(ISNUMBER(CD32))), 0, CD32), 0), 0), 0)),\n                    AND(ISTEXT(BX32), BX32=\"122\", AW32=2), MAX(0, IF(CE32-IF(OR(ISBLANK(CB32), NOT(ISNUMBER(CB32))), 0, CB32)>0, IF(CE32-IF(OR(ISBLANK(CB32), NOT(ISNUMBER(CB32))), 0, CB32)-IF(OR(ISBLANK(CC32), NOT(ISNUMBER(CC32))), 0, CC32)>0, IF(CE32-IF(OR(ISBLANK(CB32), NOT(ISNUMBER(CB32))), 0, CB32)-IF(OR(ISBLANK(CC32), NOT(ISNUMBER(CC32))), 0, CC32)-IF(OR(ISBLANK(CD32), NOT(ISNUMBER(CD32))), 0, CD32)>0, CE32-IF(OR(ISBLANK(CB32), NOT(ISNUMBER(CB32))), 0, CB32)-IF(OR(ISBLANK(CC32), NOT(ISNUMBER(CC32))), 0, CC32)-IF(OR(ISBLANK(CD32), NOT(ISNUMBER(CD32))), 0, CD32)-CG32, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW32=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX32=\"211\", BX32=\"212\", BX32=\"221\", BX32=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX32), BX32=\"111\", AW32=1), 0-MIN(0,MAX(CE32-CF32,0))+ 0-MIN(0,MAX(CE32-CF32-0,0))+ 0-MIN(0,MAX(CE32-CF32-0-0,0)),\n                    AND(ISTEXT(BX32), BX32=\"112\", AW32=1), 0-MIN(0,MAX(CE32,0))+ 0-MIN(0,MAX(CE32-0,0))+ 0-MIN(0,MAX(CE32-0-0,0)),\n                    AND(ISTEXT(BX32), BX32=\"121\", AW32=2), 0-MIN(0,MAX(CE32-CG32,0))+ 0-MIN(0,MAX(CE32-CG32-0,0))+ 0-MIN(0,MAX(CE32-CG32-0-0,0)),\n                    AND(ISTEXT(BX32), BX32=\"122\", AW32=2), 0-MIN(0,MAX(CE32,0))+ 0-MIN(0,MAX(CE32-0,0))+ 0-MIN(0,MAX(CE32-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW32=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX32=\"211\", BX32=\"212\", BX32=\"221\", BX32=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX32), BX32=\"111\", AW32=1), IF(ISBLANK(BY32), 0, BY32)-MIN(IF(ISBLANK(BY32), 0, BY32),MAX(CE32-CF32,0))+ IF(ISBLANK(BZ32), 0, BZ32)-MIN(IF(ISBLANK(BZ32), 0, BZ32),MAX(CE32-CF32-IF(ISBLANK(BY32), 0, BY32),0))+ IF(ISBLANK(CA32), 0, CA32)-MIN(IF(ISBLANK(CA32), 0, CA32),MAX(CE32-CF32-IF(ISBLANK(BY32), 0, BY32)-IF(ISBLANK(BZ32), 0, BZ32),0)),\n                    AND(ISTEXT(BX32), BX32=\"112\", AW32=1), IF(ISBLANK(BY32), 0, BY32)-MIN(IF(ISBLANK(BY32), 0, BY32),MAX(CE32,0))+ IF(ISBLANK(BZ32), 0, BZ32)-MIN(IF(ISBLANK(BZ32), 0, BZ32),MAX(CE32-IF(ISBLANK(BY32), 0, BY32),0))+ IF(ISBLANK(CA32), 0, CA32)-MIN(IF(ISBLANK(CA32), 0, CA32),MAX(CE32-IF(ISBLANK(BY32), 0, BY32)-IF(ISBLANK(BZ32), 0, BZ32),0)),\n                    AND(ISTEXT(BX32), BX32=\"121\", AW32=2), IF(ISBLANK(CB32), 0, CB32)-MIN(IF(ISBLANK(CB32), 0, CB32),MAX(CE32-CG32,0))+ IF(ISBLANK(CC32), 0, CC32)-MIN(IF(ISBLANK(CC32), 0, CC32),MAX(CE32-CG32-IF(ISBLANK(CB32), 0, CB32),0))+ IF(ISBLANK(CD32), 0, CD32)-MIN(IF(ISBLANK(CD32), 0, CD32),MAX(CE32-CG32-IF(ISBLANK(CB32), 0, CB32)-IF(ISBLANK(CC32), 0, CC32),0)),\n                    AND(ISTEXT(BX32), BX32=\"122\", AW32=2), IF(ISBLANK(CB32), 0, CB32)-MIN(IF(ISBLANK(CB32), 0, CB32),MAX(CE32,0))+ IF(ISBLANK(CC32), 0, CC32)-MIN(IF(ISBLANK(CC32), 0, CC32),MAX(CE32-IF(ISBLANK(CB32), 0, CB32),0))+ IF(ISBLANK(CD32), 0, CD32)-MIN(IF(ISBLANK(CD32), 0, CD32),MAX(CE32-IF(ISBLANK(CB32), 0, CB32)-IF(ISBLANK(CC32), 0, CC32),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW32=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI32), IF(OR(ISBLANK(CI32), NOT(ISNUMBER(CI32))), 0, CI32),\n                    AW32=1, 0 + 0 + 0,\n                    AW32=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW32=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI32), IF(OR(ISBLANK(CI32), NOT(ISNUMBER(CI32))), 0, CI32),\n                    AW32=1, IF(ISBLANK(BY32), 0, BY32) + IF(ISBLANK(BZ32), 0, BZ32) + IF(ISBLANK(CA32), 0, CA32),\n                    AW32=2, IF(ISBLANK(CB32), 0, CB32) + IF(ISBLANK(CC32), 0, CC32) + IF(ISBLANK(CD32), 0, CD32)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK32>=CJ32, 0,\n        CK32<CJ32, CJ32-CK32\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO32=Pulldown!$A$1,1,CO32=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP32=1, CP32=2)), 0%,\n    ISERROR(MATCH(CQ32, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP32=1, VLOOKUP(CQ32, Subsidy!$A$2:$G$26, 6, 0),\n    CP32=2, VLOOKUP(CQ32, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP32=1, CP32=2)), 0%,\n    ISERROR(MATCH(CQ32, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP32=1, VLOOKUP(CQ32, Subsidy!$A$2:$D$26, 2, 0),\n    CP32=2, VLOOKUP(CQ32, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP32=1, CP32=2)), 0,\n    ISERROR(MATCH(CQ32, Subsidy!$A$2:$A$26, 0)), 0,\n    CP32=2, \"N/A\",\n    AND(CP32=1, CQ32<=9), VLOOKUP(CQ32, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP32=1, CQ32<=9, NOT(ISERROR(MATCH(CQ32, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL32-CU32, 0), 0)","v":0},0,0,0,0,0,0,0]
[24,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C33=\"\", C33=\"Pls select\"), 0,\nC33=Pulldown!$F$2, 1,\nC33=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F33<>\"\", G33<>\"\", G33<F33), \"Invalid Date Order\",\n    AND(F33=\"\", G33=\"\"), \"Input Required\",\n    AND(F33=\"\", G33<>\"\"), IF(G33<E33, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F33=\"\", G33=\"\"), \"Input Required\",\n    G33<E33, \"Date Before Transition\",\n    AND(D33=1, DATEDIF(F33, G33+1, \"y\")>=2), \"1-valid\",\n    AND(D33=1, DATEDIF(F33, G33+1, \"y\")<2), \"1-invalid\",\n    AND(D33=2, DATEDIF(F33, G33+1, \"y\")>=5), \"2-valid\",\n    AND(D33=2, DATEDIF(F33, G33+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H33=\"1-valid\", 1,\n    $H33=\"2-valid\", 2,\n    $H33=\"Input Required\", 3,\n    $H33=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F33=\"\",G33=\"\"),\"Input Required\",\n$F33>=$E33,\"轉制日後開始受僱\",\n$E33>$F33,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J33=\"轉制日前開始受僱\", 1,\n    $J33=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L33=Pulldown!$C$1,22500,$L33=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L33=Pulldown!$C$1,2/3,$L33=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV33=\"\",0,AV33=Pulldown!$B$2,1,AV33=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX33=\"\",0,AX33=Pulldown!$G$1,1,AX33=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV33=\"\",0,BV33=Pulldown!$H$1,1,BV33=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW33=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX33=\"211\", BX33=\"212\", BX33=\"221\", BX33=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX33), BX33=\"111\", AW33=1), MAX(0, IF(CE33-CF33>0, IF(CE33-CF33-0>0, IF(CE33-CF33-0-0>0, CE33-CF33-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX33), BX33=\"112\", AW33=1), MAX(0, IF(CE33-0>0, IF(CE33-0-0>0, IF(CE33-0-0-0>0, CE33-0-0-0-CF33, 0), 0), 0)),\n                    AND(ISTEXT(BX33), BX33=\"121\", AW33=2), MAX(0, IF(CE33-CG33>0, IF(CE33-CG33-0>0, IF(CE33-CG33-0-0>0, CE33-CG33-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX33), BX33=\"122\", AW33=2), MAX(0, IF(CE33-0>0, IF(CE33-0-0>0, IF(CE33-0-0-0>0, CE33-0-0-0-CG33, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW33=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX33=\"211\", BX33=\"212\", BX33=\"221\", BX33=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX33), BX33=\"111\", AW33=1), MAX(0, IF(CE33-CF33>0, IF(CE33-CF33-IF(OR(ISBLANK(BY33), NOT(ISNUMBER(BY33))), 0, BY33)>0, IF(CE33-CF33-IF(OR(ISBLANK(BY33), NOT(ISNUMBER(BY33))), 0, BY33)-IF(OR(ISBLANK(BZ33), NOT(ISNUMBER(BZ33))), 0, BZ33)>0, CE33-CF33-IF(OR(ISBLANK(BY33), NOT(ISNUMBER(BY33))), 0, BY33)-IF(OR(ISBLANK(BZ33), NOT(ISNUMBER(BZ33))), 0, BZ33)-IF(OR(ISBLANK(CA33), NOT(ISNUMBER(CA33))), 0, CA33), 0), 0), 0)),\n                    AND(ISTEXT(BX33), BX33=\"112\", AW33=1), MAX(0, IF(CE33-IF(OR(ISBLANK(BY33), NOT(ISNUMBER(BY33))), 0, BY33)>0, IF(CE33-IF(OR(ISBLANK(BY33), NOT(ISNUMBER(BY33))), 0, BY33)-IF(OR(ISBLANK(BZ33), NOT(ISNUMBER(BZ33))), 0, BZ33)>0, IF(CE33-IF(OR(ISBLANK(BY33), NOT(ISNUMBER(BY33))), 0, BY33)-IF(OR(ISBLANK(BZ33), NOT(ISNUMBER(BZ33))), 0, BZ33)-IF(OR(ISBLANK(CA33), NOT(ISNUMBER(CA33))), 0, CA33)>0, CE33-IF(OR(ISBLANK(BY33), NOT(ISNUMBER(BY33))), 0, BY33)-IF(OR(ISBLANK(BZ33), NOT(ISNUMBER(BZ33))), 0, BZ33)-IF(OR(ISBLANK(CA33), NOT(ISNUMBER(CA33))), 0, CA33)-CF33, 0), 0), 0)),\n                    AND(ISTEXT(BX33), BX33=\"121\", AW33=2), MAX(0, IF(CE33-CG33>0, IF(CE33-CG33-IF(OR(ISBLANK(CB33), NOT(ISNUMBER(CB33))), 0, CB33)>0, IF(CE33-CG33-IF(OR(ISBLANK(CB33), NOT(ISNUMBER(CB33))), 0, CB33)-IF(OR(ISBLANK(CC33), NOT(ISNUMBER(CC33))), 0, CC33)>0, CE33-CG33-IF(OR(ISBLANK(CB33), NOT(ISNUMBER(CB33))), 0, CB33)-IF(OR(ISBLANK(CC33), NOT(ISNUMBER(CC33))), 0, CC33)-IF(OR(ISBLANK(CD33), NOT(ISNUMBER(CD33))), 0, CD33), 0), 0), 0)),\n                    AND(ISTEXT(BX33), BX33=\"122\", AW33=2), MAX(0, IF(CE33-IF(OR(ISBLANK(CB33), NOT(ISNUMBER(CB33))), 0, CB33)>0, IF(CE33-IF(OR(ISBLANK(CB33), NOT(ISNUMBER(CB33))), 0, CB33)-IF(OR(ISBLANK(CC33), NOT(ISNUMBER(CC33))), 0, CC33)>0, IF(CE33-IF(OR(ISBLANK(CB33), NOT(ISNUMBER(CB33))), 0, CB33)-IF(OR(ISBLANK(CC33), NOT(ISNUMBER(CC33))), 0, CC33)-IF(OR(ISBLANK(CD33), NOT(ISNUMBER(CD33))), 0, CD33)>0, CE33-IF(OR(ISBLANK(CB33), NOT(ISNUMBER(CB33))), 0, CB33)-IF(OR(ISBLANK(CC33), NOT(ISNUMBER(CC33))), 0, CC33)-IF(OR(ISBLANK(CD33), NOT(ISNUMBER(CD33))), 0, CD33)-CG33, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW33=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX33=\"211\", BX33=\"212\", BX33=\"221\", BX33=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX33), BX33=\"111\", AW33=1), 0-MIN(0,MAX(CE33-CF33,0))+ 0-MIN(0,MAX(CE33-CF33-0,0))+ 0-MIN(0,MAX(CE33-CF33-0-0,0)),\n                    AND(ISTEXT(BX33), BX33=\"112\", AW33=1), 0-MIN(0,MAX(CE33,0))+ 0-MIN(0,MAX(CE33-0,0))+ 0-MIN(0,MAX(CE33-0-0,0)),\n                    AND(ISTEXT(BX33), BX33=\"121\", AW33=2), 0-MIN(0,MAX(CE33-CG33,0))+ 0-MIN(0,MAX(CE33-CG33-0,0))+ 0-MIN(0,MAX(CE33-CG33-0-0,0)),\n                    AND(ISTEXT(BX33), BX33=\"122\", AW33=2), 0-MIN(0,MAX(CE33,0))+ 0-MIN(0,MAX(CE33-0,0))+ 0-MIN(0,MAX(CE33-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW33=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX33=\"211\", BX33=\"212\", BX33=\"221\", BX33=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX33), BX33=\"111\", AW33=1), IF(ISBLANK(BY33), 0, BY33)-MIN(IF(ISBLANK(BY33), 0, BY33),MAX(CE33-CF33,0))+ IF(ISBLANK(BZ33), 0, BZ33)-MIN(IF(ISBLANK(BZ33), 0, BZ33),MAX(CE33-CF33-IF(ISBLANK(BY33), 0, BY33),0))+ IF(ISBLANK(CA33), 0, CA33)-MIN(IF(ISBLANK(CA33), 0, CA33),MAX(CE33-CF33-IF(ISBLANK(BY33), 0, BY33)-IF(ISBLANK(BZ33), 0, BZ33),0)),\n                    AND(ISTEXT(BX33), BX33=\"112\", AW33=1), IF(ISBLANK(BY33), 0, BY33)-MIN(IF(ISBLANK(BY33), 0, BY33),MAX(CE33,0))+ IF(ISBLANK(BZ33), 0, BZ33)-MIN(IF(ISBLANK(BZ33), 0, BZ33),MAX(CE33-IF(ISBLANK(BY33), 0, BY33),0))+ IF(ISBLANK(CA33), 0, CA33)-MIN(IF(ISBLANK(CA33), 0, CA33),MAX(CE33-IF(ISBLANK(BY33), 0, BY33)-IF(ISBLANK(BZ33), 0, BZ33),0)),\n                    AND(ISTEXT(BX33), BX33=\"121\", AW33=2), IF(ISBLANK(CB33), 0, CB33)-MIN(IF(ISBLANK(CB33), 0, CB33),MAX(CE33-CG33,0))+ IF(ISBLANK(CC33), 0, CC33)-MIN(IF(ISBLANK(CC33), 0, CC33),MAX(CE33-CG33-IF(ISBLANK(CB33), 0, CB33),0))+ IF(ISBLANK(CD33), 0, CD33)-MIN(IF(ISBLANK(CD33), 0, CD33),MAX(CE33-CG33-IF(ISBLANK(CB33), 0, CB33)-IF(ISBLANK(CC33), 0, CC33),0)),\n                    AND(ISTEXT(BX33), BX33=\"122\", AW33=2), IF(ISBLANK(CB33), 0, CB33)-MIN(IF(ISBLANK(CB33), 0, CB33),MAX(CE33,0))+ IF(ISBLANK(CC33), 0, CC33)-MIN(IF(ISBLANK(CC33), 0, CC33),MAX(CE33-IF(ISBLANK(CB33), 0, CB33),0))+ IF(ISBLANK(CD33), 0, CD33)-MIN(IF(ISBLANK(CD33), 0, CD33),MAX(CE33-IF(ISBLANK(CB33), 0, CB33)-IF(ISBLANK(CC33), 0, CC33),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW33=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI33), IF(OR(ISBLANK(CI33), NOT(ISNUMBER(CI33))), 0, CI33),\n                    AW33=1, 0 + 0 + 0,\n                    AW33=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW33=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI33), IF(OR(ISBLANK(CI33), NOT(ISNUMBER(CI33))), 0, CI33),\n                    AW33=1, IF(ISBLANK(BY33), 0, BY33) + IF(ISBLANK(BZ33), 0, BZ33) + IF(ISBLANK(CA33), 0, CA33),\n                    AW33=2, IF(ISBLANK(CB33), 0, CB33) + IF(ISBLANK(CC33), 0, CC33) + IF(ISBLANK(CD33), 0, CD33)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK33>=CJ33, 0,\n        CK33<CJ33, CJ33-CK33\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO33=Pulldown!$A$1,1,CO33=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP33=1, CP33=2)), 0%,\n    ISERROR(MATCH(CQ33, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP33=1, VLOOKUP(CQ33, Subsidy!$A$2:$G$26, 6, 0),\n    CP33=2, VLOOKUP(CQ33, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP33=1, CP33=2)), 0%,\n    ISERROR(MATCH(CQ33, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP33=1, VLOOKUP(CQ33, Subsidy!$A$2:$D$26, 2, 0),\n    CP33=2, VLOOKUP(CQ33, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP33=1, CP33=2)), 0,\n    ISERROR(MATCH(CQ33, Subsidy!$A$2:$A$26, 0)), 0,\n    CP33=2, \"N/A\",\n    AND(CP33=1, CQ33<=9), VLOOKUP(CQ33, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP33=1, CQ33<=9, NOT(ISERROR(MATCH(CQ33, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL33-CU33, 0), 0)","v":0},0,0,0,0,0,0,0]
[25,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C34=\"\", C34=\"Pls select\"), 0,\nC34=Pulldown!$F$2, 1,\nC34=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F34<>\"\", G34<>\"\", G34<F34), \"Invalid Date Order\",\n    AND(F34=\"\", G34=\"\"), \"Input Required\",\n    AND(F34=\"\", G34<>\"\"), IF(G34<E34, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F34=\"\", G34=\"\"), \"Input Required\",\n    G34<E34, \"Date Before Transition\",\n    AND(D34=1, DATEDIF(F34, G34+1, \"y\")>=2), \"1-valid\",\n    AND(D34=1, DATEDIF(F34, G34+1, \"y\")<2), \"1-invalid\",\n    AND(D34=2, DATEDIF(F34, G34+1, \"y\")>=5), \"2-valid\",\n    AND(D34=2, DATEDIF(F34, G34+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H34=\"1-valid\", 1,\n    $H34=\"2-valid\", 2,\n    $H34=\"Input Required\", 3,\n    $H34=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F34=\"\",G34=\"\"),\"Input Required\",\n$F34>=$E34,\"轉制日後開始受僱\",\n$E34>$F34,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J34=\"轉制日前開始受僱\", 1,\n    $J34=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L34=Pulldown!$C$1,22500,$L34=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L34=Pulldown!$C$1,2/3,$L34=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV34=\"\",0,AV34=Pulldown!$B$2,1,AV34=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX34=\"\",0,AX34=Pulldown!$G$1,1,AX34=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV34=\"\",0,BV34=Pulldown!$H$1,1,BV34=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW34=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX34=\"211\", BX34=\"212\", BX34=\"221\", BX34=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX34), BX34=\"111\", AW34=1), MAX(0, IF(CE34-CF34>0, IF(CE34-CF34-0>0, IF(CE34-CF34-0-0>0, CE34-CF34-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX34), BX34=\"112\", AW34=1), MAX(0, IF(CE34-0>0, IF(CE34-0-0>0, IF(CE34-0-0-0>0, CE34-0-0-0-CF34, 0), 0), 0)),\n                    AND(ISTEXT(BX34), BX34=\"121\", AW34=2), MAX(0, IF(CE34-CG34>0, IF(CE34-CG34-0>0, IF(CE34-CG34-0-0>0, CE34-CG34-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX34), BX34=\"122\", AW34=2), MAX(0, IF(CE34-0>0, IF(CE34-0-0>0, IF(CE34-0-0-0>0, CE34-0-0-0-CG34, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW34=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX34=\"211\", BX34=\"212\", BX34=\"221\", BX34=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX34), BX34=\"111\", AW34=1), MAX(0, IF(CE34-CF34>0, IF(CE34-CF34-IF(OR(ISBLANK(BY34), NOT(ISNUMBER(BY34))), 0, BY34)>0, IF(CE34-CF34-IF(OR(ISBLANK(BY34), NOT(ISNUMBER(BY34))), 0, BY34)-IF(OR(ISBLANK(BZ34), NOT(ISNUMBER(BZ34))), 0, BZ34)>0, CE34-CF34-IF(OR(ISBLANK(BY34), NOT(ISNUMBER(BY34))), 0, BY34)-IF(OR(ISBLANK(BZ34), NOT(ISNUMBER(BZ34))), 0, BZ34)-IF(OR(ISBLANK(CA34), NOT(ISNUMBER(CA34))), 0, CA34), 0), 0), 0)),\n                    AND(ISTEXT(BX34), BX34=\"112\", AW34=1), MAX(0, IF(CE34-IF(OR(ISBLANK(BY34), NOT(ISNUMBER(BY34))), 0, BY34)>0, IF(CE34-IF(OR(ISBLANK(BY34), NOT(ISNUMBER(BY34))), 0, BY34)-IF(OR(ISBLANK(BZ34), NOT(ISNUMBER(BZ34))), 0, BZ34)>0, IF(CE34-IF(OR(ISBLANK(BY34), NOT(ISNUMBER(BY34))), 0, BY34)-IF(OR(ISBLANK(BZ34), NOT(ISNUMBER(BZ34))), 0, BZ34)-IF(OR(ISBLANK(CA34), NOT(ISNUMBER(CA34))), 0, CA34)>0, CE34-IF(OR(ISBLANK(BY34), NOT(ISNUMBER(BY34))), 0, BY34)-IF(OR(ISBLANK(BZ34), NOT(ISNUMBER(BZ34))), 0, BZ34)-IF(OR(ISBLANK(CA34), NOT(ISNUMBER(CA34))), 0, CA34)-CF34, 0), 0), 0)),\n                    AND(ISTEXT(BX34), BX34=\"121\", AW34=2), MAX(0, IF(CE34-CG34>0, IF(CE34-CG34-IF(OR(ISBLANK(CB34), NOT(ISNUMBER(CB34))), 0, CB34)>0, IF(CE34-CG34-IF(OR(ISBLANK(CB34), NOT(ISNUMBER(CB34))), 0, CB34)-IF(OR(ISBLANK(CC34), NOT(ISNUMBER(CC34))), 0, CC34)>0, CE34-CG34-IF(OR(ISBLANK(CB34), NOT(ISNUMBER(CB34))), 0, CB34)-IF(OR(ISBLANK(CC34), NOT(ISNUMBER(CC34))), 0, CC34)-IF(OR(ISBLANK(CD34), NOT(ISNUMBER(CD34))), 0, CD34), 0), 0), 0)),\n                    AND(ISTEXT(BX34), BX34=\"122\", AW34=2), MAX(0, IF(CE34-IF(OR(ISBLANK(CB34), NOT(ISNUMBER(CB34))), 0, CB34)>0, IF(CE34-IF(OR(ISBLANK(CB34), NOT(ISNUMBER(CB34))), 0, CB34)-IF(OR(ISBLANK(CC34), NOT(ISNUMBER(CC34))), 0, CC34)>0, IF(CE34-IF(OR(ISBLANK(CB34), NOT(ISNUMBER(CB34))), 0, CB34)-IF(OR(ISBLANK(CC34), NOT(ISNUMBER(CC34))), 0, CC34)-IF(OR(ISBLANK(CD34), NOT(ISNUMBER(CD34))), 0, CD34)>0, CE34-IF(OR(ISBLANK(CB34), NOT(ISNUMBER(CB34))), 0, CB34)-IF(OR(ISBLANK(CC34), NOT(ISNUMBER(CC34))), 0, CC34)-IF(OR(ISBLANK(CD34), NOT(ISNUMBER(CD34))), 0, CD34)-CG34, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW34=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX34=\"211\", BX34=\"212\", BX34=\"221\", BX34=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX34), BX34=\"111\", AW34=1), 0-MIN(0,MAX(CE34-CF34,0))+ 0-MIN(0,MAX(CE34-CF34-0,0))+ 0-MIN(0,MAX(CE34-CF34-0-0,0)),\n                    AND(ISTEXT(BX34), BX34=\"112\", AW34=1), 0-MIN(0,MAX(CE34,0))+ 0-MIN(0,MAX(CE34-0,0))+ 0-MIN(0,MAX(CE34-0-0,0)),\n                    AND(ISTEXT(BX34), BX34=\"121\", AW34=2), 0-MIN(0,MAX(CE34-CG34,0))+ 0-MIN(0,MAX(CE34-CG34-0,0))+ 0-MIN(0,MAX(CE34-CG34-0-0,0)),\n                    AND(ISTEXT(BX34), BX34=\"122\", AW34=2), 0-MIN(0,MAX(CE34,0))+ 0-MIN(0,MAX(CE34-0,0))+ 0-MIN(0,MAX(CE34-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW34=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX34=\"211\", BX34=\"212\", BX34=\"221\", BX34=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX34), BX34=\"111\", AW34=1), IF(ISBLANK(BY34), 0, BY34)-MIN(IF(ISBLANK(BY34), 0, BY34),MAX(CE34-CF34,0))+ IF(ISBLANK(BZ34), 0, BZ34)-MIN(IF(ISBLANK(BZ34), 0, BZ34),MAX(CE34-CF34-IF(ISBLANK(BY34), 0, BY34),0))+ IF(ISBLANK(CA34), 0, CA34)-MIN(IF(ISBLANK(CA34), 0, CA34),MAX(CE34-CF34-IF(ISBLANK(BY34), 0, BY34)-IF(ISBLANK(BZ34), 0, BZ34),0)),\n                    AND(ISTEXT(BX34), BX34=\"112\", AW34=1), IF(ISBLANK(BY34), 0, BY34)-MIN(IF(ISBLANK(BY34), 0, BY34),MAX(CE34,0))+ IF(ISBLANK(BZ34), 0, BZ34)-MIN(IF(ISBLANK(BZ34), 0, BZ34),MAX(CE34-IF(ISBLANK(BY34), 0, BY34),0))+ IF(ISBLANK(CA34), 0, CA34)-MIN(IF(ISBLANK(CA34), 0, CA34),MAX(CE34-IF(ISBLANK(BY34), 0, BY34)-IF(ISBLANK(BZ34), 0, BZ34),0)),\n                    AND(ISTEXT(BX34), BX34=\"121\", AW34=2), IF(ISBLANK(CB34), 0, CB34)-MIN(IF(ISBLANK(CB34), 0, CB34),MAX(CE34-CG34,0))+ IF(ISBLANK(CC34), 0, CC34)-MIN(IF(ISBLANK(CC34), 0, CC34),MAX(CE34-CG34-IF(ISBLANK(CB34), 0, CB34),0))+ IF(ISBLANK(CD34), 0, CD34)-MIN(IF(ISBLANK(CD34), 0, CD34),MAX(CE34-CG34-IF(ISBLANK(CB34), 0, CB34)-IF(ISBLANK(CC34), 0, CC34),0)),\n                    AND(ISTEXT(BX34), BX34=\"122\", AW34=2), IF(ISBLANK(CB34), 0, CB34)-MIN(IF(ISBLANK(CB34), 0, CB34),MAX(CE34,0))+ IF(ISBLANK(CC34), 0, CC34)-MIN(IF(ISBLANK(CC34), 0, CC34),MAX(CE34-IF(ISBLANK(CB34), 0, CB34),0))+ IF(ISBLANK(CD34), 0, CD34)-MIN(IF(ISBLANK(CD34), 0, CD34),MAX(CE34-IF(ISBLANK(CB34), 0, CB34)-IF(ISBLANK(CC34), 0, CC34),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW34=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI34), IF(OR(ISBLANK(CI34), NOT(ISNUMBER(CI34))), 0, CI34),\n                    AW34=1, 0 + 0 + 0,\n                    AW34=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW34=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI34), IF(OR(ISBLANK(CI34), NOT(ISNUMBER(CI34))), 0, CI34),\n                    AW34=1, IF(ISBLANK(BY34), 0, BY34) + IF(ISBLANK(BZ34), 0, BZ34) + IF(ISBLANK(CA34), 0, CA34),\n                    AW34=2, IF(ISBLANK(CB34), 0, CB34) + IF(ISBLANK(CC34), 0, CC34) + IF(ISBLANK(CD34), 0, CD34)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK34>=CJ34, 0,\n        CK34<CJ34, CJ34-CK34\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO34=Pulldown!$A$1,1,CO34=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP34=1, CP34=2)), 0%,\n    ISERROR(MATCH(CQ34, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP34=1, VLOOKUP(CQ34, Subsidy!$A$2:$G$26, 6, 0),\n    CP34=2, VLOOKUP(CQ34, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP34=1, CP34=2)), 0%,\n    ISERROR(MATCH(CQ34, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP34=1, VLOOKUP(CQ34, Subsidy!$A$2:$D$26, 2, 0),\n    CP34=2, VLOOKUP(CQ34, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP34=1, CP34=2)), 0,\n    ISERROR(MATCH(CQ34, Subsidy!$A$2:$A$26, 0)), 0,\n    CP34=2, \"N/A\",\n    AND(CP34=1, CQ34<=9), VLOOKUP(CQ34, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP34=1, CQ34<=9, NOT(ISERROR(MATCH(CQ34, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL34-CU34, 0), 0)","v":0},0,0,0,0,0,0,0]
[26,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C35=\"\", C35=\"Pls select\"), 0,\nC35=Pulldown!$F$2, 1,\nC35=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F35<>\"\", G35<>\"\", G35<F35), \"Invalid Date Order\",\n    AND(F35=\"\", G35=\"\"), \"Input Required\",\n    AND(F35=\"\", G35<>\"\"), IF(G35<E35, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F35=\"\", G35=\"\"), \"Input Required\",\n    G35<E35, \"Date Before Transition\",\n    AND(D35=1, DATEDIF(F35, G35+1, \"y\")>=2), \"1-valid\",\n    AND(D35=1, DATEDIF(F35, G35+1, \"y\")<2), \"1-invalid\",\n    AND(D35=2, DATEDIF(F35, G35+1, \"y\")>=5), \"2-valid\",\n    AND(D35=2, DATEDIF(F35, G35+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H35=\"1-valid\", 1,\n    $H35=\"2-valid\", 2,\n    $H35=\"Input Required\", 3,\n    $H35=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F35=\"\",G35=\"\"),\"Input Required\",\n$F35>=$E35,\"轉制日後開始受僱\",\n$E35>$F35,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J35=\"轉制日前開始受僱\", 1,\n    $J35=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L35=Pulldown!$C$1,22500,$L35=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L35=Pulldown!$C$1,2/3,$L35=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV35=\"\",0,AV35=Pulldown!$B$2,1,AV35=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX35=\"\",0,AX35=Pulldown!$G$1,1,AX35=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV35=\"\",0,BV35=Pulldown!$H$1,1,BV35=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW35=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX35=\"211\", BX35=\"212\", BX35=\"221\", BX35=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX35), BX35=\"111\", AW35=1), MAX(0, IF(CE35-CF35>0, IF(CE35-CF35-0>0, IF(CE35-CF35-0-0>0, CE35-CF35-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX35), BX35=\"112\", AW35=1), MAX(0, IF(CE35-0>0, IF(CE35-0-0>0, IF(CE35-0-0-0>0, CE35-0-0-0-CF35, 0), 0), 0)),\n                    AND(ISTEXT(BX35), BX35=\"121\", AW35=2), MAX(0, IF(CE35-CG35>0, IF(CE35-CG35-0>0, IF(CE35-CG35-0-0>0, CE35-CG35-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX35), BX35=\"122\", AW35=2), MAX(0, IF(CE35-0>0, IF(CE35-0-0>0, IF(CE35-0-0-0>0, CE35-0-0-0-CG35, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW35=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX35=\"211\", BX35=\"212\", BX35=\"221\", BX35=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX35), BX35=\"111\", AW35=1), MAX(0, IF(CE35-CF35>0, IF(CE35-CF35-IF(OR(ISBLANK(BY35), NOT(ISNUMBER(BY35))), 0, BY35)>0, IF(CE35-CF35-IF(OR(ISBLANK(BY35), NOT(ISNUMBER(BY35))), 0, BY35)-IF(OR(ISBLANK(BZ35), NOT(ISNUMBER(BZ35))), 0, BZ35)>0, CE35-CF35-IF(OR(ISBLANK(BY35), NOT(ISNUMBER(BY35))), 0, BY35)-IF(OR(ISBLANK(BZ35), NOT(ISNUMBER(BZ35))), 0, BZ35)-IF(OR(ISBLANK(CA35), NOT(ISNUMBER(CA35))), 0, CA35), 0), 0), 0)),\n                    AND(ISTEXT(BX35), BX35=\"112\", AW35=1), MAX(0, IF(CE35-IF(OR(ISBLANK(BY35), NOT(ISNUMBER(BY35))), 0, BY35)>0, IF(CE35-IF(OR(ISBLANK(BY35), NOT(ISNUMBER(BY35))), 0, BY35)-IF(OR(ISBLANK(BZ35), NOT(ISNUMBER(BZ35))), 0, BZ35)>0, IF(CE35-IF(OR(ISBLANK(BY35), NOT(ISNUMBER(BY35))), 0, BY35)-IF(OR(ISBLANK(BZ35), NOT(ISNUMBER(BZ35))), 0, BZ35)-IF(OR(ISBLANK(CA35), NOT(ISNUMBER(CA35))), 0, CA35)>0, CE35-IF(OR(ISBLANK(BY35), NOT(ISNUMBER(BY35))), 0, BY35)-IF(OR(ISBLANK(BZ35), NOT(ISNUMBER(BZ35))), 0, BZ35)-IF(OR(ISBLANK(CA35), NOT(ISNUMBER(CA35))), 0, CA35)-CF35, 0), 0), 0)),\n                    AND(ISTEXT(BX35), BX35=\"121\", AW35=2), MAX(0, IF(CE35-CG35>0, IF(CE35-CG35-IF(OR(ISBLANK(CB35), NOT(ISNUMBER(CB35))), 0, CB35)>0, IF(CE35-CG35-IF(OR(ISBLANK(CB35), NOT(ISNUMBER(CB35))), 0, CB35)-IF(OR(ISBLANK(CC35), NOT(ISNUMBER(CC35))), 0, CC35)>0, CE35-CG35-IF(OR(ISBLANK(CB35), NOT(ISNUMBER(CB35))), 0, CB35)-IF(OR(ISBLANK(CC35), NOT(ISNUMBER(CC35))), 0, CC35)-IF(OR(ISBLANK(CD35), NOT(ISNUMBER(CD35))), 0, CD35), 0), 0), 0)),\n                    AND(ISTEXT(BX35), BX35=\"122\", AW35=2), MAX(0, IF(CE35-IF(OR(ISBLANK(CB35), NOT(ISNUMBER(CB35))), 0, CB35)>0, IF(CE35-IF(OR(ISBLANK(CB35), NOT(ISNUMBER(CB35))), 0, CB35)-IF(OR(ISBLANK(CC35), NOT(ISNUMBER(CC35))), 0, CC35)>0, IF(CE35-IF(OR(ISBLANK(CB35), NOT(ISNUMBER(CB35))), 0, CB35)-IF(OR(ISBLANK(CC35), NOT(ISNUMBER(CC35))), 0, CC35)-IF(OR(ISBLANK(CD35), NOT(ISNUMBER(CD35))), 0, CD35)>0, CE35-IF(OR(ISBLANK(CB35), NOT(ISNUMBER(CB35))), 0, CB35)-IF(OR(ISBLANK(CC35), NOT(ISNUMBER(CC35))), 0, CC35)-IF(OR(ISBLANK(CD35), NOT(ISNUMBER(CD35))), 0, CD35)-CG35, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW35=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX35=\"211\", BX35=\"212\", BX35=\"221\", BX35=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX35), BX35=\"111\", AW35=1), 0-MIN(0,MAX(CE35-CF35,0))+ 0-MIN(0,MAX(CE35-CF35-0,0))+ 0-MIN(0,MAX(CE35-CF35-0-0,0)),\n                    AND(ISTEXT(BX35), BX35=\"112\", AW35=1), 0-MIN(0,MAX(CE35,0))+ 0-MIN(0,MAX(CE35-0,0))+ 0-MIN(0,MAX(CE35-0-0,0)),\n                    AND(ISTEXT(BX35), BX35=\"121\", AW35=2), 0-MIN(0,MAX(CE35-CG35,0))+ 0-MIN(0,MAX(CE35-CG35-0,0))+ 0-MIN(0,MAX(CE35-CG35-0-0,0)),\n                    AND(ISTEXT(BX35), BX35=\"122\", AW35=2), 0-MIN(0,MAX(CE35,0))+ 0-MIN(0,MAX(CE35-0,0))+ 0-MIN(0,MAX(CE35-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW35=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX35=\"211\", BX35=\"212\", BX35=\"221\", BX35=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX35), BX35=\"111\", AW35=1), IF(ISBLANK(BY35), 0, BY35)-MIN(IF(ISBLANK(BY35), 0, BY35),MAX(CE35-CF35,0))+ IF(ISBLANK(BZ35), 0, BZ35)-MIN(IF(ISBLANK(BZ35), 0, BZ35),MAX(CE35-CF35-IF(ISBLANK(BY35), 0, BY35),0))+ IF(ISBLANK(CA35), 0, CA35)-MIN(IF(ISBLANK(CA35), 0, CA35),MAX(CE35-CF35-IF(ISBLANK(BY35), 0, BY35)-IF(ISBLANK(BZ35), 0, BZ35),0)),\n                    AND(ISTEXT(BX35), BX35=\"112\", AW35=1), IF(ISBLANK(BY35), 0, BY35)-MIN(IF(ISBLANK(BY35), 0, BY35),MAX(CE35,0))+ IF(ISBLANK(BZ35), 0, BZ35)-MIN(IF(ISBLANK(BZ35), 0, BZ35),MAX(CE35-IF(ISBLANK(BY35), 0, BY35),0))+ IF(ISBLANK(CA35), 0, CA35)-MIN(IF(ISBLANK(CA35), 0, CA35),MAX(CE35-IF(ISBLANK(BY35), 0, BY35)-IF(ISBLANK(BZ35), 0, BZ35),0)),\n                    AND(ISTEXT(BX35), BX35=\"121\", AW35=2), IF(ISBLANK(CB35), 0, CB35)-MIN(IF(ISBLANK(CB35), 0, CB35),MAX(CE35-CG35,0))+ IF(ISBLANK(CC35), 0, CC35)-MIN(IF(ISBLANK(CC35), 0, CC35),MAX(CE35-CG35-IF(ISBLANK(CB35), 0, CB35),0))+ IF(ISBLANK(CD35), 0, CD35)-MIN(IF(ISBLANK(CD35), 0, CD35),MAX(CE35-CG35-IF(ISBLANK(CB35), 0, CB35)-IF(ISBLANK(CC35), 0, CC35),0)),\n                    AND(ISTEXT(BX35), BX35=\"122\", AW35=2), IF(ISBLANK(CB35), 0, CB35)-MIN(IF(ISBLANK(CB35), 0, CB35),MAX(CE35,0))+ IF(ISBLANK(CC35), 0, CC35)-MIN(IF(ISBLANK(CC35), 0, CC35),MAX(CE35-IF(ISBLANK(CB35), 0, CB35),0))+ IF(ISBLANK(CD35), 0, CD35)-MIN(IF(ISBLANK(CD35), 0, CD35),MAX(CE35-IF(ISBLANK(CB35), 0, CB35)-IF(ISBLANK(CC35), 0, CC35),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW35=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI35), IF(OR(ISBLANK(CI35), NOT(ISNUMBER(CI35))), 0, CI35),\n                    AW35=1, 0 + 0 + 0,\n                    AW35=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW35=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI35), IF(OR(ISBLANK(CI35), NOT(ISNUMBER(CI35))), 0, CI35),\n                    AW35=1, IF(ISBLANK(BY35), 0, BY35) + IF(ISBLANK(BZ35), 0, BZ35) + IF(ISBLANK(CA35), 0, CA35),\n                    AW35=2, IF(ISBLANK(CB35), 0, CB35) + IF(ISBLANK(CC35), 0, CC35) + IF(ISBLANK(CD35), 0, CD35)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK35>=CJ35, 0,\n        CK35<CJ35, CJ35-CK35\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO35=Pulldown!$A$1,1,CO35=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP35=1, CP35=2)), 0%,\n    ISERROR(MATCH(CQ35, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP35=1, VLOOKUP(CQ35, Subsidy!$A$2:$G$26, 6, 0),\n    CP35=2, VLOOKUP(CQ35, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP35=1, CP35=2)), 0%,\n    ISERROR(MATCH(CQ35, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP35=1, VLOOKUP(CQ35, Subsidy!$A$2:$D$26, 2, 0),\n    CP35=2, VLOOKUP(CQ35, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP35=1, CP35=2)), 0,\n    ISERROR(MATCH(CQ35, Subsidy!$A$2:$A$26, 0)), 0,\n    CP35=2, \"N/A\",\n    AND(CP35=1, CQ35<=9), VLOOKUP(CQ35, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP35=1, CQ35<=9, NOT(ISERROR(MATCH(CQ35, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL35-CU35, 0), 0)","v":0},0,0,0,0,0,0,0]
[27,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C36=\"\", C36=\"Pls select\"), 0,\nC36=Pulldown!$F$2, 1,\nC36=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F36<>\"\", G36<>\"\", G36<F36), \"Invalid Date Order\",\n    AND(F36=\"\", G36=\"\"), \"Input Required\",\n    AND(F36=\"\", G36<>\"\"), IF(G36<E36, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F36=\"\", G36=\"\"), \"Input Required\",\n    G36<E36, \"Date Before Transition\",\n    AND(D36=1, DATEDIF(F36, G36+1, \"y\")>=2), \"1-valid\",\n    AND(D36=1, DATEDIF(F36, G36+1, \"y\")<2), \"1-invalid\",\n    AND(D36=2, DATEDIF(F36, G36+1, \"y\")>=5), \"2-valid\",\n    AND(D36=2, DATEDIF(F36, G36+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H36=\"1-valid\", 1,\n    $H36=\"2-valid\", 2,\n    $H36=\"Input Required\", 3,\n    $H36=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F36=\"\",G36=\"\"),\"Input Required\",\n$F36>=$E36,\"轉制日後開始受僱\",\n$E36>$F36,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J36=\"轉制日前開始受僱\", 1,\n    $J36=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L36=Pulldown!$C$1,22500,$L36=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L36=Pulldown!$C$1,2/3,$L36=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV36=\"\",0,AV36=Pulldown!$B$2,1,AV36=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX36=\"\",0,AX36=Pulldown!$G$1,1,AX36=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV36=\"\",0,BV36=Pulldown!$H$1,1,BV36=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW36=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX36=\"211\", BX36=\"212\", BX36=\"221\", BX36=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX36), BX36=\"111\", AW36=1), MAX(0, IF(CE36-CF36>0, IF(CE36-CF36-0>0, IF(CE36-CF36-0-0>0, CE36-CF36-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX36), BX36=\"112\", AW36=1), MAX(0, IF(CE36-0>0, IF(CE36-0-0>0, IF(CE36-0-0-0>0, CE36-0-0-0-CF36, 0), 0), 0)),\n                    AND(ISTEXT(BX36), BX36=\"121\", AW36=2), MAX(0, IF(CE36-CG36>0, IF(CE36-CG36-0>0, IF(CE36-CG36-0-0>0, CE36-CG36-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX36), BX36=\"122\", AW36=2), MAX(0, IF(CE36-0>0, IF(CE36-0-0>0, IF(CE36-0-0-0>0, CE36-0-0-0-CG36, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW36=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX36=\"211\", BX36=\"212\", BX36=\"221\", BX36=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX36), BX36=\"111\", AW36=1), MAX(0, IF(CE36-CF36>0, IF(CE36-CF36-IF(OR(ISBLANK(BY36), NOT(ISNUMBER(BY36))), 0, BY36)>0, IF(CE36-CF36-IF(OR(ISBLANK(BY36), NOT(ISNUMBER(BY36))), 0, BY36)-IF(OR(ISBLANK(BZ36), NOT(ISNUMBER(BZ36))), 0, BZ36)>0, CE36-CF36-IF(OR(ISBLANK(BY36), NOT(ISNUMBER(BY36))), 0, BY36)-IF(OR(ISBLANK(BZ36), NOT(ISNUMBER(BZ36))), 0, BZ36)-IF(OR(ISBLANK(CA36), NOT(ISNUMBER(CA36))), 0, CA36), 0), 0), 0)),\n                    AND(ISTEXT(BX36), BX36=\"112\", AW36=1), MAX(0, IF(CE36-IF(OR(ISBLANK(BY36), NOT(ISNUMBER(BY36))), 0, BY36)>0, IF(CE36-IF(OR(ISBLANK(BY36), NOT(ISNUMBER(BY36))), 0, BY36)-IF(OR(ISBLANK(BZ36), NOT(ISNUMBER(BZ36))), 0, BZ36)>0, IF(CE36-IF(OR(ISBLANK(BY36), NOT(ISNUMBER(BY36))), 0, BY36)-IF(OR(ISBLANK(BZ36), NOT(ISNUMBER(BZ36))), 0, BZ36)-IF(OR(ISBLANK(CA36), NOT(ISNUMBER(CA36))), 0, CA36)>0, CE36-IF(OR(ISBLANK(BY36), NOT(ISNUMBER(BY36))), 0, BY36)-IF(OR(ISBLANK(BZ36), NOT(ISNUMBER(BZ36))), 0, BZ36)-IF(OR(ISBLANK(CA36), NOT(ISNUMBER(CA36))), 0, CA36)-CF36, 0), 0), 0)),\n                    AND(ISTEXT(BX36), BX36=\"121\", AW36=2), MAX(0, IF(CE36-CG36>0, IF(CE36-CG36-IF(OR(ISBLANK(CB36), NOT(ISNUMBER(CB36))), 0, CB36)>0, IF(CE36-CG36-IF(OR(ISBLANK(CB36), NOT(ISNUMBER(CB36))), 0, CB36)-IF(OR(ISBLANK(CC36), NOT(ISNUMBER(CC36))), 0, CC36)>0, CE36-CG36-IF(OR(ISBLANK(CB36), NOT(ISNUMBER(CB36))), 0, CB36)-IF(OR(ISBLANK(CC36), NOT(ISNUMBER(CC36))), 0, CC36)-IF(OR(ISBLANK(CD36), NOT(ISNUMBER(CD36))), 0, CD36), 0), 0), 0)),\n                    AND(ISTEXT(BX36), BX36=\"122\", AW36=2), MAX(0, IF(CE36-IF(OR(ISBLANK(CB36), NOT(ISNUMBER(CB36))), 0, CB36)>0, IF(CE36-IF(OR(ISBLANK(CB36), NOT(ISNUMBER(CB36))), 0, CB36)-IF(OR(ISBLANK(CC36), NOT(ISNUMBER(CC36))), 0, CC36)>0, IF(CE36-IF(OR(ISBLANK(CB36), NOT(ISNUMBER(CB36))), 0, CB36)-IF(OR(ISBLANK(CC36), NOT(ISNUMBER(CC36))), 0, CC36)-IF(OR(ISBLANK(CD36), NOT(ISNUMBER(CD36))), 0, CD36)>0, CE36-IF(OR(ISBLANK(CB36), NOT(ISNUMBER(CB36))), 0, CB36)-IF(OR(ISBLANK(CC36), NOT(ISNUMBER(CC36))), 0, CC36)-IF(OR(ISBLANK(CD36), NOT(ISNUMBER(CD36))), 0, CD36)-CG36, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW36=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX36=\"211\", BX36=\"212\", BX36=\"221\", BX36=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX36), BX36=\"111\", AW36=1), 0-MIN(0,MAX(CE36-CF36,0))+ 0-MIN(0,MAX(CE36-CF36-0,0))+ 0-MIN(0,MAX(CE36-CF36-0-0,0)),\n                    AND(ISTEXT(BX36), BX36=\"112\", AW36=1), 0-MIN(0,MAX(CE36,0))+ 0-MIN(0,MAX(CE36-0,0))+ 0-MIN(0,MAX(CE36-0-0,0)),\n                    AND(ISTEXT(BX36), BX36=\"121\", AW36=2), 0-MIN(0,MAX(CE36-CG36,0))+ 0-MIN(0,MAX(CE36-CG36-0,0))+ 0-MIN(0,MAX(CE36-CG36-0-0,0)),\n                    AND(ISTEXT(BX36), BX36=\"122\", AW36=2), 0-MIN(0,MAX(CE36,0))+ 0-MIN(0,MAX(CE36-0,0))+ 0-MIN(0,MAX(CE36-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW36=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX36=\"211\", BX36=\"212\", BX36=\"221\", BX36=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX36), BX36=\"111\", AW36=1), IF(ISBLANK(BY36), 0, BY36)-MIN(IF(ISBLANK(BY36), 0, BY36),MAX(CE36-CF36,0))+ IF(ISBLANK(BZ36), 0, BZ36)-MIN(IF(ISBLANK(BZ36), 0, BZ36),MAX(CE36-CF36-IF(ISBLANK(BY36), 0, BY36),0))+ IF(ISBLANK(CA36), 0, CA36)-MIN(IF(ISBLANK(CA36), 0, CA36),MAX(CE36-CF36-IF(ISBLANK(BY36), 0, BY36)-IF(ISBLANK(BZ36), 0, BZ36),0)),\n                    AND(ISTEXT(BX36), BX36=\"112\", AW36=1), IF(ISBLANK(BY36), 0, BY36)-MIN(IF(ISBLANK(BY36), 0, BY36),MAX(CE36,0))+ IF(ISBLANK(BZ36), 0, BZ36)-MIN(IF(ISBLANK(BZ36), 0, BZ36),MAX(CE36-IF(ISBLANK(BY36), 0, BY36),0))+ IF(ISBLANK(CA36), 0, CA36)-MIN(IF(ISBLANK(CA36), 0, CA36),MAX(CE36-IF(ISBLANK(BY36), 0, BY36)-IF(ISBLANK(BZ36), 0, BZ36),0)),\n                    AND(ISTEXT(BX36), BX36=\"121\", AW36=2), IF(ISBLANK(CB36), 0, CB36)-MIN(IF(ISBLANK(CB36), 0, CB36),MAX(CE36-CG36,0))+ IF(ISBLANK(CC36), 0, CC36)-MIN(IF(ISBLANK(CC36), 0, CC36),MAX(CE36-CG36-IF(ISBLANK(CB36), 0, CB36),0))+ IF(ISBLANK(CD36), 0, CD36)-MIN(IF(ISBLANK(CD36), 0, CD36),MAX(CE36-CG36-IF(ISBLANK(CB36), 0, CB36)-IF(ISBLANK(CC36), 0, CC36),0)),\n                    AND(ISTEXT(BX36), BX36=\"122\", AW36=2), IF(ISBLANK(CB36), 0, CB36)-MIN(IF(ISBLANK(CB36), 0, CB36),MAX(CE36,0))+ IF(ISBLANK(CC36), 0, CC36)-MIN(IF(ISBLANK(CC36), 0, CC36),MAX(CE36-IF(ISBLANK(CB36), 0, CB36),0))+ IF(ISBLANK(CD36), 0, CD36)-MIN(IF(ISBLANK(CD36), 0, CD36),MAX(CE36-IF(ISBLANK(CB36), 0, CB36)-IF(ISBLANK(CC36), 0, CC36),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW36=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI36), IF(OR(ISBLANK(CI36), NOT(ISNUMBER(CI36))), 0, CI36),\n                    AW36=1, 0 + 0 + 0,\n                    AW36=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW36=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI36), IF(OR(ISBLANK(CI36), NOT(ISNUMBER(CI36))), 0, CI36),\n                    AW36=1, IF(ISBLANK(BY36), 0, BY36) + IF(ISBLANK(BZ36), 0, BZ36) + IF(ISBLANK(CA36), 0, CA36),\n                    AW36=2, IF(ISBLANK(CB36), 0, CB36) + IF(ISBLANK(CC36), 0, CC36) + IF(ISBLANK(CD36), 0, CD36)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK36>=CJ36, 0,\n        CK36<CJ36, CJ36-CK36\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO36=Pulldown!$A$1,1,CO36=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP36=1, CP36=2)), 0%,\n    ISERROR(MATCH(CQ36, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP36=1, VLOOKUP(CQ36, Subsidy!$A$2:$G$26, 6, 0),\n    CP36=2, VLOOKUP(CQ36, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP36=1, CP36=2)), 0%,\n    ISERROR(MATCH(CQ36, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP36=1, VLOOKUP(CQ36, Subsidy!$A$2:$D$26, 2, 0),\n    CP36=2, VLOOKUP(CQ36, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP36=1, CP36=2)), 0,\n    ISERROR(MATCH(CQ36, Subsidy!$A$2:$A$26, 0)), 0,\n    CP36=2, \"N/A\",\n    AND(CP36=1, CQ36<=9), VLOOKUP(CQ36, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP36=1, CQ36<=9, NOT(ISERROR(MATCH(CQ36, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL36-CU36, 0), 0)","v":0},0,0,0,0,0,0,0]
[28,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C37=\"\", C37=\"Pls select\"), 0,\nC37=Pulldown!$F$2, 1,\nC37=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F37<>\"\", G37<>\"\", G37<F37), \"Invalid Date Order\",\n    AND(F37=\"\", G37=\"\"), \"Input Required\",\n    AND(F37=\"\", G37<>\"\"), IF(G37<E37, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F37=\"\", G37=\"\"), \"Input Required\",\n    G37<E37, \"Date Before Transition\",\n    AND(D37=1, DATEDIF(F37, G37+1, \"y\")>=2), \"1-valid\",\n    AND(D37=1, DATEDIF(F37, G37+1, \"y\")<2), \"1-invalid\",\n    AND(D37=2, DATEDIF(F37, G37+1, \"y\")>=5), \"2-valid\",\n    AND(D37=2, DATEDIF(F37, G37+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H37=\"1-valid\", 1,\n    $H37=\"2-valid\", 2,\n    $H37=\"Input Required\", 3,\n    $H37=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F37=\"\",G37=\"\"),\"Input Required\",\n$F37>=$E37,\"轉制日後開始受僱\",\n$E37>$F37,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J37=\"轉制日前開始受僱\", 1,\n    $J37=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L37=Pulldown!$C$1,22500,$L37=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L37=Pulldown!$C$1,2/3,$L37=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV37=\"\",0,AV37=Pulldown!$B$2,1,AV37=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX37=\"\",0,AX37=Pulldown!$G$1,1,AX37=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV37=\"\",0,BV37=Pulldown!$H$1,1,BV37=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW37=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX37=\"211\", BX37=\"212\", BX37=\"221\", BX37=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX37), BX37=\"111\", AW37=1), MAX(0, IF(CE37-CF37>0, IF(CE37-CF37-0>0, IF(CE37-CF37-0-0>0, CE37-CF37-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX37), BX37=\"112\", AW37=1), MAX(0, IF(CE37-0>0, IF(CE37-0-0>0, IF(CE37-0-0-0>0, CE37-0-0-0-CF37, 0), 0), 0)),\n                    AND(ISTEXT(BX37), BX37=\"121\", AW37=2), MAX(0, IF(CE37-CG37>0, IF(CE37-CG37-0>0, IF(CE37-CG37-0-0>0, CE37-CG37-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX37), BX37=\"122\", AW37=2), MAX(0, IF(CE37-0>0, IF(CE37-0-0>0, IF(CE37-0-0-0>0, CE37-0-0-0-CG37, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW37=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX37=\"211\", BX37=\"212\", BX37=\"221\", BX37=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX37), BX37=\"111\", AW37=1), MAX(0, IF(CE37-CF37>0, IF(CE37-CF37-IF(OR(ISBLANK(BY37), NOT(ISNUMBER(BY37))), 0, BY37)>0, IF(CE37-CF37-IF(OR(ISBLANK(BY37), NOT(ISNUMBER(BY37))), 0, BY37)-IF(OR(ISBLANK(BZ37), NOT(ISNUMBER(BZ37))), 0, BZ37)>0, CE37-CF37-IF(OR(ISBLANK(BY37), NOT(ISNUMBER(BY37))), 0, BY37)-IF(OR(ISBLANK(BZ37), NOT(ISNUMBER(BZ37))), 0, BZ37)-IF(OR(ISBLANK(CA37), NOT(ISNUMBER(CA37))), 0, CA37), 0), 0), 0)),\n                    AND(ISTEXT(BX37), BX37=\"112\", AW37=1), MAX(0, IF(CE37-IF(OR(ISBLANK(BY37), NOT(ISNUMBER(BY37))), 0, BY37)>0, IF(CE37-IF(OR(ISBLANK(BY37), NOT(ISNUMBER(BY37))), 0, BY37)-IF(OR(ISBLANK(BZ37), NOT(ISNUMBER(BZ37))), 0, BZ37)>0, IF(CE37-IF(OR(ISBLANK(BY37), NOT(ISNUMBER(BY37))), 0, BY37)-IF(OR(ISBLANK(BZ37), NOT(ISNUMBER(BZ37))), 0, BZ37)-IF(OR(ISBLANK(CA37), NOT(ISNUMBER(CA37))), 0, CA37)>0, CE37-IF(OR(ISBLANK(BY37), NOT(ISNUMBER(BY37))), 0, BY37)-IF(OR(ISBLANK(BZ37), NOT(ISNUMBER(BZ37))), 0, BZ37)-IF(OR(ISBLANK(CA37), NOT(ISNUMBER(CA37))), 0, CA37)-CF37, 0), 0), 0)),\n                    AND(ISTEXT(BX37), BX37=\"121\", AW37=2), MAX(0, IF(CE37-CG37>0, IF(CE37-CG37-IF(OR(ISBLANK(CB37), NOT(ISNUMBER(CB37))), 0, CB37)>0, IF(CE37-CG37-IF(OR(ISBLANK(CB37), NOT(ISNUMBER(CB37))), 0, CB37)-IF(OR(ISBLANK(CC37), NOT(ISNUMBER(CC37))), 0, CC37)>0, CE37-CG37-IF(OR(ISBLANK(CB37), NOT(ISNUMBER(CB37))), 0, CB37)-IF(OR(ISBLANK(CC37), NOT(ISNUMBER(CC37))), 0, CC37)-IF(OR(ISBLANK(CD37), NOT(ISNUMBER(CD37))), 0, CD37), 0), 0), 0)),\n                    AND(ISTEXT(BX37), BX37=\"122\", AW37=2), MAX(0, IF(CE37-IF(OR(ISBLANK(CB37), NOT(ISNUMBER(CB37))), 0, CB37)>0, IF(CE37-IF(OR(ISBLANK(CB37), NOT(ISNUMBER(CB37))), 0, CB37)-IF(OR(ISBLANK(CC37), NOT(ISNUMBER(CC37))), 0, CC37)>0, IF(CE37-IF(OR(ISBLANK(CB37), NOT(ISNUMBER(CB37))), 0, CB37)-IF(OR(ISBLANK(CC37), NOT(ISNUMBER(CC37))), 0, CC37)-IF(OR(ISBLANK(CD37), NOT(ISNUMBER(CD37))), 0, CD37)>0, CE37-IF(OR(ISBLANK(CB37), NOT(ISNUMBER(CB37))), 0, CB37)-IF(OR(ISBLANK(CC37), NOT(ISNUMBER(CC37))), 0, CC37)-IF(OR(ISBLANK(CD37), NOT(ISNUMBER(CD37))), 0, CD37)-CG37, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW37=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX37=\"211\", BX37=\"212\", BX37=\"221\", BX37=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX37), BX37=\"111\", AW37=1), 0-MIN(0,MAX(CE37-CF37,0))+ 0-MIN(0,MAX(CE37-CF37-0,0))+ 0-MIN(0,MAX(CE37-CF37-0-0,0)),\n                    AND(ISTEXT(BX37), BX37=\"112\", AW37=1), 0-MIN(0,MAX(CE37,0))+ 0-MIN(0,MAX(CE37-0,0))+ 0-MIN(0,MAX(CE37-0-0,0)),\n                    AND(ISTEXT(BX37), BX37=\"121\", AW37=2), 0-MIN(0,MAX(CE37-CG37,0))+ 0-MIN(0,MAX(CE37-CG37-0,0))+ 0-MIN(0,MAX(CE37-CG37-0-0,0)),\n                    AND(ISTEXT(BX37), BX37=\"122\", AW37=2), 0-MIN(0,MAX(CE37,0))+ 0-MIN(0,MAX(CE37-0,0))+ 0-MIN(0,MAX(CE37-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW37=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX37=\"211\", BX37=\"212\", BX37=\"221\", BX37=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX37), BX37=\"111\", AW37=1), IF(ISBLANK(BY37), 0, BY37)-MIN(IF(ISBLANK(BY37), 0, BY37),MAX(CE37-CF37,0))+ IF(ISBLANK(BZ37), 0, BZ37)-MIN(IF(ISBLANK(BZ37), 0, BZ37),MAX(CE37-CF37-IF(ISBLANK(BY37), 0, BY37),0))+ IF(ISBLANK(CA37), 0, CA37)-MIN(IF(ISBLANK(CA37), 0, CA37),MAX(CE37-CF37-IF(ISBLANK(BY37), 0, BY37)-IF(ISBLANK(BZ37), 0, BZ37),0)),\n                    AND(ISTEXT(BX37), BX37=\"112\", AW37=1), IF(ISBLANK(BY37), 0, BY37)-MIN(IF(ISBLANK(BY37), 0, BY37),MAX(CE37,0))+ IF(ISBLANK(BZ37), 0, BZ37)-MIN(IF(ISBLANK(BZ37), 0, BZ37),MAX(CE37-IF(ISBLANK(BY37), 0, BY37),0))+ IF(ISBLANK(CA37), 0, CA37)-MIN(IF(ISBLANK(CA37), 0, CA37),MAX(CE37-IF(ISBLANK(BY37), 0, BY37)-IF(ISBLANK(BZ37), 0, BZ37),0)),\n                    AND(ISTEXT(BX37), BX37=\"121\", AW37=2), IF(ISBLANK(CB37), 0, CB37)-MIN(IF(ISBLANK(CB37), 0, CB37),MAX(CE37-CG37,0))+ IF(ISBLANK(CC37), 0, CC37)-MIN(IF(ISBLANK(CC37), 0, CC37),MAX(CE37-CG37-IF(ISBLANK(CB37), 0, CB37),0))+ IF(ISBLANK(CD37), 0, CD37)-MIN(IF(ISBLANK(CD37), 0, CD37),MAX(CE37-CG37-IF(ISBLANK(CB37), 0, CB37)-IF(ISBLANK(CC37), 0, CC37),0)),\n                    AND(ISTEXT(BX37), BX37=\"122\", AW37=2), IF(ISBLANK(CB37), 0, CB37)-MIN(IF(ISBLANK(CB37), 0, CB37),MAX(CE37,0))+ IF(ISBLANK(CC37), 0, CC37)-MIN(IF(ISBLANK(CC37), 0, CC37),MAX(CE37-IF(ISBLANK(CB37), 0, CB37),0))+ IF(ISBLANK(CD37), 0, CD37)-MIN(IF(ISBLANK(CD37), 0, CD37),MAX(CE37-IF(ISBLANK(CB37), 0, CB37)-IF(ISBLANK(CC37), 0, CC37),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW37=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI37), IF(OR(ISBLANK(CI37), NOT(ISNUMBER(CI37))), 0, CI37),\n                    AW37=1, 0 + 0 + 0,\n                    AW37=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW37=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI37), IF(OR(ISBLANK(CI37), NOT(ISNUMBER(CI37))), 0, CI37),\n                    AW37=1, IF(ISBLANK(BY37), 0, BY37) + IF(ISBLANK(BZ37), 0, BZ37) + IF(ISBLANK(CA37), 0, CA37),\n                    AW37=2, IF(ISBLANK(CB37), 0, CB37) + IF(ISBLANK(CC37), 0, CC37) + IF(ISBLANK(CD37), 0, CD37)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK37>=CJ37, 0,\n        CK37<CJ37, CJ37-CK37\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO37=Pulldown!$A$1,1,CO37=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP37=1, CP37=2)), 0%,\n    ISERROR(MATCH(CQ37, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP37=1, VLOOKUP(CQ37, Subsidy!$A$2:$G$26, 6, 0),\n    CP37=2, VLOOKUP(CQ37, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP37=1, CP37=2)), 0%,\n    ISERROR(MATCH(CQ37, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP37=1, VLOOKUP(CQ37, Subsidy!$A$2:$D$26, 2, 0),\n    CP37=2, VLOOKUP(CQ37, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP37=1, CP37=2)), 0,\n    ISERROR(MATCH(CQ37, Subsidy!$A$2:$A$26, 0)), 0,\n    CP37=2, \"N/A\",\n    AND(CP37=1, CQ37<=9), VLOOKUP(CQ37, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP37=1, CQ37<=9, NOT(ISERROR(MATCH(CQ37, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL37-CU37, 0), 0)","v":0},0,0,0,0,0,0,0]
[29,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C38=\"\", C38=\"Pls select\"), 0,\nC38=Pulldown!$F$2, 1,\nC38=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F38<>\"\", G38<>\"\", G38<F38), \"Invalid Date Order\",\n    AND(F38=\"\", G38=\"\"), \"Input Required\",\n    AND(F38=\"\", G38<>\"\"), IF(G38<E38, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F38=\"\", G38=\"\"), \"Input Required\",\n    G38<E38, \"Date Before Transition\",\n    AND(D38=1, DATEDIF(F38, G38+1, \"y\")>=2), \"1-valid\",\n    AND(D38=1, DATEDIF(F38, G38+1, \"y\")<2), \"1-invalid\",\n    AND(D38=2, DATEDIF(F38, G38+1, \"y\")>=5), \"2-valid\",\n    AND(D38=2, DATEDIF(F38, G38+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H38=\"1-valid\", 1,\n    $H38=\"2-valid\", 2,\n    $H38=\"Input Required\", 3,\n    $H38=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F38=\"\",G38=\"\"),\"Input Required\",\n$F38>=$E38,\"轉制日後開始受僱\",\n$E38>$F38,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J38=\"轉制日前開始受僱\", 1,\n    $J38=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L38=Pulldown!$C$1,22500,$L38=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L38=Pulldown!$C$1,2/3,$L38=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV38=\"\",0,AV38=Pulldown!$B$2,1,AV38=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX38=\"\",0,AX38=Pulldown!$G$1,1,AX38=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV38=\"\",0,BV38=Pulldown!$H$1,1,BV38=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW38=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX38=\"211\", BX38=\"212\", BX38=\"221\", BX38=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX38), BX38=\"111\", AW38=1), MAX(0, IF(CE38-CF38>0, IF(CE38-CF38-0>0, IF(CE38-CF38-0-0>0, CE38-CF38-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX38), BX38=\"112\", AW38=1), MAX(0, IF(CE38-0>0, IF(CE38-0-0>0, IF(CE38-0-0-0>0, CE38-0-0-0-CF38, 0), 0), 0)),\n                    AND(ISTEXT(BX38), BX38=\"121\", AW38=2), MAX(0, IF(CE38-CG38>0, IF(CE38-CG38-0>0, IF(CE38-CG38-0-0>0, CE38-CG38-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX38), BX38=\"122\", AW38=2), MAX(0, IF(CE38-0>0, IF(CE38-0-0>0, IF(CE38-0-0-0>0, CE38-0-0-0-CG38, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW38=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX38=\"211\", BX38=\"212\", BX38=\"221\", BX38=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX38), BX38=\"111\", AW38=1), MAX(0, IF(CE38-CF38>0, IF(CE38-CF38-IF(OR(ISBLANK(BY38), NOT(ISNUMBER(BY38))), 0, BY38)>0, IF(CE38-CF38-IF(OR(ISBLANK(BY38), NOT(ISNUMBER(BY38))), 0, BY38)-IF(OR(ISBLANK(BZ38), NOT(ISNUMBER(BZ38))), 0, BZ38)>0, CE38-CF38-IF(OR(ISBLANK(BY38), NOT(ISNUMBER(BY38))), 0, BY38)-IF(OR(ISBLANK(BZ38), NOT(ISNUMBER(BZ38))), 0, BZ38)-IF(OR(ISBLANK(CA38), NOT(ISNUMBER(CA38))), 0, CA38), 0), 0), 0)),\n                    AND(ISTEXT(BX38), BX38=\"112\", AW38=1), MAX(0, IF(CE38-IF(OR(ISBLANK(BY38), NOT(ISNUMBER(BY38))), 0, BY38)>0, IF(CE38-IF(OR(ISBLANK(BY38), NOT(ISNUMBER(BY38))), 0, BY38)-IF(OR(ISBLANK(BZ38), NOT(ISNUMBER(BZ38))), 0, BZ38)>0, IF(CE38-IF(OR(ISBLANK(BY38), NOT(ISNUMBER(BY38))), 0, BY38)-IF(OR(ISBLANK(BZ38), NOT(ISNUMBER(BZ38))), 0, BZ38)-IF(OR(ISBLANK(CA38), NOT(ISNUMBER(CA38))), 0, CA38)>0, CE38-IF(OR(ISBLANK(BY38), NOT(ISNUMBER(BY38))), 0, BY38)-IF(OR(ISBLANK(BZ38), NOT(ISNUMBER(BZ38))), 0, BZ38)-IF(OR(ISBLANK(CA38), NOT(ISNUMBER(CA38))), 0, CA38)-CF38, 0), 0), 0)),\n                    AND(ISTEXT(BX38), BX38=\"121\", AW38=2), MAX(0, IF(CE38-CG38>0, IF(CE38-CG38-IF(OR(ISBLANK(CB38), NOT(ISNUMBER(CB38))), 0, CB38)>0, IF(CE38-CG38-IF(OR(ISBLANK(CB38), NOT(ISNUMBER(CB38))), 0, CB38)-IF(OR(ISBLANK(CC38), NOT(ISNUMBER(CC38))), 0, CC38)>0, CE38-CG38-IF(OR(ISBLANK(CB38), NOT(ISNUMBER(CB38))), 0, CB38)-IF(OR(ISBLANK(CC38), NOT(ISNUMBER(CC38))), 0, CC38)-IF(OR(ISBLANK(CD38), NOT(ISNUMBER(CD38))), 0, CD38), 0), 0), 0)),\n                    AND(ISTEXT(BX38), BX38=\"122\", AW38=2), MAX(0, IF(CE38-IF(OR(ISBLANK(CB38), NOT(ISNUMBER(CB38))), 0, CB38)>0, IF(CE38-IF(OR(ISBLANK(CB38), NOT(ISNUMBER(CB38))), 0, CB38)-IF(OR(ISBLANK(CC38), NOT(ISNUMBER(CC38))), 0, CC38)>0, IF(CE38-IF(OR(ISBLANK(CB38), NOT(ISNUMBER(CB38))), 0, CB38)-IF(OR(ISBLANK(CC38), NOT(ISNUMBER(CC38))), 0, CC38)-IF(OR(ISBLANK(CD38), NOT(ISNUMBER(CD38))), 0, CD38)>0, CE38-IF(OR(ISBLANK(CB38), NOT(ISNUMBER(CB38))), 0, CB38)-IF(OR(ISBLANK(CC38), NOT(ISNUMBER(CC38))), 0, CC38)-IF(OR(ISBLANK(CD38), NOT(ISNUMBER(CD38))), 0, CD38)-CG38, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW38=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX38=\"211\", BX38=\"212\", BX38=\"221\", BX38=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX38), BX38=\"111\", AW38=1), 0-MIN(0,MAX(CE38-CF38,0))+ 0-MIN(0,MAX(CE38-CF38-0,0))+ 0-MIN(0,MAX(CE38-CF38-0-0,0)),\n                    AND(ISTEXT(BX38), BX38=\"112\", AW38=1), 0-MIN(0,MAX(CE38,0))+ 0-MIN(0,MAX(CE38-0,0))+ 0-MIN(0,MAX(CE38-0-0,0)),\n                    AND(ISTEXT(BX38), BX38=\"121\", AW38=2), 0-MIN(0,MAX(CE38-CG38,0))+ 0-MIN(0,MAX(CE38-CG38-0,0))+ 0-MIN(0,MAX(CE38-CG38-0-0,0)),\n                    AND(ISTEXT(BX38), BX38=\"122\", AW38=2), 0-MIN(0,MAX(CE38,0))+ 0-MIN(0,MAX(CE38-0,0))+ 0-MIN(0,MAX(CE38-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW38=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX38=\"211\", BX38=\"212\", BX38=\"221\", BX38=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX38), BX38=\"111\", AW38=1), IF(ISBLANK(BY38), 0, BY38)-MIN(IF(ISBLANK(BY38), 0, BY38),MAX(CE38-CF38,0))+ IF(ISBLANK(BZ38), 0, BZ38)-MIN(IF(ISBLANK(BZ38), 0, BZ38),MAX(CE38-CF38-IF(ISBLANK(BY38), 0, BY38),0))+ IF(ISBLANK(CA38), 0, CA38)-MIN(IF(ISBLANK(CA38), 0, CA38),MAX(CE38-CF38-IF(ISBLANK(BY38), 0, BY38)-IF(ISBLANK(BZ38), 0, BZ38),0)),\n                    AND(ISTEXT(BX38), BX38=\"112\", AW38=1), IF(ISBLANK(BY38), 0, BY38)-MIN(IF(ISBLANK(BY38), 0, BY38),MAX(CE38,0))+ IF(ISBLANK(BZ38), 0, BZ38)-MIN(IF(ISBLANK(BZ38), 0, BZ38),MAX(CE38-IF(ISBLANK(BY38), 0, BY38),0))+ IF(ISBLANK(CA38), 0, CA38)-MIN(IF(ISBLANK(CA38), 0, CA38),MAX(CE38-IF(ISBLANK(BY38), 0, BY38)-IF(ISBLANK(BZ38), 0, BZ38),0)),\n                    AND(ISTEXT(BX38), BX38=\"121\", AW38=2), IF(ISBLANK(CB38), 0, CB38)-MIN(IF(ISBLANK(CB38), 0, CB38),MAX(CE38-CG38,0))+ IF(ISBLANK(CC38), 0, CC38)-MIN(IF(ISBLANK(CC38), 0, CC38),MAX(CE38-CG38-IF(ISBLANK(CB38), 0, CB38),0))+ IF(ISBLANK(CD38), 0, CD38)-MIN(IF(ISBLANK(CD38), 0, CD38),MAX(CE38-CG38-IF(ISBLANK(CB38), 0, CB38)-IF(ISBLANK(CC38), 0, CC38),0)),\n                    AND(ISTEXT(BX38), BX38=\"122\", AW38=2), IF(ISBLANK(CB38), 0, CB38)-MIN(IF(ISBLANK(CB38), 0, CB38),MAX(CE38,0))+ IF(ISBLANK(CC38), 0, CC38)-MIN(IF(ISBLANK(CC38), 0, CC38),MAX(CE38-IF(ISBLANK(CB38), 0, CB38),0))+ IF(ISBLANK(CD38), 0, CD38)-MIN(IF(ISBLANK(CD38), 0, CD38),MAX(CE38-IF(ISBLANK(CB38), 0, CB38)-IF(ISBLANK(CC38), 0, CC38),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW38=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI38), IF(OR(ISBLANK(CI38), NOT(ISNUMBER(CI38))), 0, CI38),\n                    AW38=1, 0 + 0 + 0,\n                    AW38=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW38=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI38), IF(OR(ISBLANK(CI38), NOT(ISNUMBER(CI38))), 0, CI38),\n                    AW38=1, IF(ISBLANK(BY38), 0, BY38) + IF(ISBLANK(BZ38), 0, BZ38) + IF(ISBLANK(CA38), 0, CA38),\n                    AW38=2, IF(ISBLANK(CB38), 0, CB38) + IF(ISBLANK(CC38), 0, CC38) + IF(ISBLANK(CD38), 0, CD38)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK38>=CJ38, 0,\n        CK38<CJ38, CJ38-CK38\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO38=Pulldown!$A$1,1,CO38=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP38=1, CP38=2)), 0%,\n    ISERROR(MATCH(CQ38, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP38=1, VLOOKUP(CQ38, Subsidy!$A$2:$G$26, 6, 0),\n    CP38=2, VLOOKUP(CQ38, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP38=1, CP38=2)), 0%,\n    ISERROR(MATCH(CQ38, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP38=1, VLOOKUP(CQ38, Subsidy!$A$2:$D$26, 2, 0),\n    CP38=2, VLOOKUP(CQ38, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP38=1, CP38=2)), 0,\n    ISERROR(MATCH(CQ38, Subsidy!$A$2:$A$26, 0)), 0,\n    CP38=2, \"N/A\",\n    AND(CP38=1, CQ38<=9), VLOOKUP(CQ38, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP38=1, CQ38<=9, NOT(ISERROR(MATCH(CQ38, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL38-CU38, 0), 0)","v":0},0,0,0,0,0,0,0]
[30,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C39=\"\", C39=\"Pls select\"), 0,\nC39=Pulldown!$F$2, 1,\nC39=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F39<>\"\", G39<>\"\", G39<F39), \"Invalid Date Order\",\n    AND(F39=\"\", G39=\"\"), \"Input Required\",\n    AND(F39=\"\", G39<>\"\"), IF(G39<E39, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F39=\"\", G39=\"\"), \"Input Required\",\n    G39<E39, \"Date Before Transition\",\n    AND(D39=1, DATEDIF(F39, G39+1, \"y\")>=2), \"1-valid\",\n    AND(D39=1, DATEDIF(F39, G39+1, \"y\")<2), \"1-invalid\",\n    AND(D39=2, DATEDIF(F39, G39+1, \"y\")>=5), \"2-valid\",\n    AND(D39=2, DATEDIF(F39, G39+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H39=\"1-valid\", 1,\n    $H39=\"2-valid\", 2,\n    $H39=\"Input Required\", 3,\n    $H39=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F39=\"\",G39=\"\"),\"Input Required\",\n$F39>=$E39,\"轉制日後開始受僱\",\n$E39>$F39,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J39=\"轉制日前開始受僱\", 1,\n    $J39=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L39=Pulldown!$C$1,22500,$L39=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L39=Pulldown!$C$1,2/3,$L39=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV39=\"\",0,AV39=Pulldown!$B$2,1,AV39=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX39=\"\",0,AX39=Pulldown!$G$1,1,AX39=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV39=\"\",0,BV39=Pulldown!$H$1,1,BV39=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW39=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX39=\"211\", BX39=\"212\", BX39=\"221\", BX39=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX39), BX39=\"111\", AW39=1), MAX(0, IF(CE39-CF39>0, IF(CE39-CF39-0>0, IF(CE39-CF39-0-0>0, CE39-CF39-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX39), BX39=\"112\", AW39=1), MAX(0, IF(CE39-0>0, IF(CE39-0-0>0, IF(CE39-0-0-0>0, CE39-0-0-0-CF39, 0), 0), 0)),\n                    AND(ISTEXT(BX39), BX39=\"121\", AW39=2), MAX(0, IF(CE39-CG39>0, IF(CE39-CG39-0>0, IF(CE39-CG39-0-0>0, CE39-CG39-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX39), BX39=\"122\", AW39=2), MAX(0, IF(CE39-0>0, IF(CE39-0-0>0, IF(CE39-0-0-0>0, CE39-0-0-0-CG39, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW39=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX39=\"211\", BX39=\"212\", BX39=\"221\", BX39=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX39), BX39=\"111\", AW39=1), MAX(0, IF(CE39-CF39>0, IF(CE39-CF39-IF(OR(ISBLANK(BY39), NOT(ISNUMBER(BY39))), 0, BY39)>0, IF(CE39-CF39-IF(OR(ISBLANK(BY39), NOT(ISNUMBER(BY39))), 0, BY39)-IF(OR(ISBLANK(BZ39), NOT(ISNUMBER(BZ39))), 0, BZ39)>0, CE39-CF39-IF(OR(ISBLANK(BY39), NOT(ISNUMBER(BY39))), 0, BY39)-IF(OR(ISBLANK(BZ39), NOT(ISNUMBER(BZ39))), 0, BZ39)-IF(OR(ISBLANK(CA39), NOT(ISNUMBER(CA39))), 0, CA39), 0), 0), 0)),\n                    AND(ISTEXT(BX39), BX39=\"112\", AW39=1), MAX(0, IF(CE39-IF(OR(ISBLANK(BY39), NOT(ISNUMBER(BY39))), 0, BY39)>0, IF(CE39-IF(OR(ISBLANK(BY39), NOT(ISNUMBER(BY39))), 0, BY39)-IF(OR(ISBLANK(BZ39), NOT(ISNUMBER(BZ39))), 0, BZ39)>0, IF(CE39-IF(OR(ISBLANK(BY39), NOT(ISNUMBER(BY39))), 0, BY39)-IF(OR(ISBLANK(BZ39), NOT(ISNUMBER(BZ39))), 0, BZ39)-IF(OR(ISBLANK(CA39), NOT(ISNUMBER(CA39))), 0, CA39)>0, CE39-IF(OR(ISBLANK(BY39), NOT(ISNUMBER(BY39))), 0, BY39)-IF(OR(ISBLANK(BZ39), NOT(ISNUMBER(BZ39))), 0, BZ39)-IF(OR(ISBLANK(CA39), NOT(ISNUMBER(CA39))), 0, CA39)-CF39, 0), 0), 0)),\n                    AND(ISTEXT(BX39), BX39=\"121\", AW39=2), MAX(0, IF(CE39-CG39>0, IF(CE39-CG39-IF(OR(ISBLANK(CB39), NOT(ISNUMBER(CB39))), 0, CB39)>0, IF(CE39-CG39-IF(OR(ISBLANK(CB39), NOT(ISNUMBER(CB39))), 0, CB39)-IF(OR(ISBLANK(CC39), NOT(ISNUMBER(CC39))), 0, CC39)>0, CE39-CG39-IF(OR(ISBLANK(CB39), NOT(ISNUMBER(CB39))), 0, CB39)-IF(OR(ISBLANK(CC39), NOT(ISNUMBER(CC39))), 0, CC39)-IF(OR(ISBLANK(CD39), NOT(ISNUMBER(CD39))), 0, CD39), 0), 0), 0)),\n                    AND(ISTEXT(BX39), BX39=\"122\", AW39=2), MAX(0, IF(CE39-IF(OR(ISBLANK(CB39), NOT(ISNUMBER(CB39))), 0, CB39)>0, IF(CE39-IF(OR(ISBLANK(CB39), NOT(ISNUMBER(CB39))), 0, CB39)-IF(OR(ISBLANK(CC39), NOT(ISNUMBER(CC39))), 0, CC39)>0, IF(CE39-IF(OR(ISBLANK(CB39), NOT(ISNUMBER(CB39))), 0, CB39)-IF(OR(ISBLANK(CC39), NOT(ISNUMBER(CC39))), 0, CC39)-IF(OR(ISBLANK(CD39), NOT(ISNUMBER(CD39))), 0, CD39)>0, CE39-IF(OR(ISBLANK(CB39), NOT(ISNUMBER(CB39))), 0, CB39)-IF(OR(ISBLANK(CC39), NOT(ISNUMBER(CC39))), 0, CC39)-IF(OR(ISBLANK(CD39), NOT(ISNUMBER(CD39))), 0, CD39)-CG39, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW39=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX39=\"211\", BX39=\"212\", BX39=\"221\", BX39=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX39), BX39=\"111\", AW39=1), 0-MIN(0,MAX(CE39-CF39,0))+ 0-MIN(0,MAX(CE39-CF39-0,0))+ 0-MIN(0,MAX(CE39-CF39-0-0,0)),\n                    AND(ISTEXT(BX39), BX39=\"112\", AW39=1), 0-MIN(0,MAX(CE39,0))+ 0-MIN(0,MAX(CE39-0,0))+ 0-MIN(0,MAX(CE39-0-0,0)),\n                    AND(ISTEXT(BX39), BX39=\"121\", AW39=2), 0-MIN(0,MAX(CE39-CG39,0))+ 0-MIN(0,MAX(CE39-CG39-0,0))+ 0-MIN(0,MAX(CE39-CG39-0-0,0)),\n                    AND(ISTEXT(BX39), BX39=\"122\", AW39=2), 0-MIN(0,MAX(CE39,0))+ 0-MIN(0,MAX(CE39-0,0))+ 0-MIN(0,MAX(CE39-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW39=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX39=\"211\", BX39=\"212\", BX39=\"221\", BX39=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX39), BX39=\"111\", AW39=1), IF(ISBLANK(BY39), 0, BY39)-MIN(IF(ISBLANK(BY39), 0, BY39),MAX(CE39-CF39,0))+ IF(ISBLANK(BZ39), 0, BZ39)-MIN(IF(ISBLANK(BZ39), 0, BZ39),MAX(CE39-CF39-IF(ISBLANK(BY39), 0, BY39),0))+ IF(ISBLANK(CA39), 0, CA39)-MIN(IF(ISBLANK(CA39), 0, CA39),MAX(CE39-CF39-IF(ISBLANK(BY39), 0, BY39)-IF(ISBLANK(BZ39), 0, BZ39),0)),\n                    AND(ISTEXT(BX39), BX39=\"112\", AW39=1), IF(ISBLANK(BY39), 0, BY39)-MIN(IF(ISBLANK(BY39), 0, BY39),MAX(CE39,0))+ IF(ISBLANK(BZ39), 0, BZ39)-MIN(IF(ISBLANK(BZ39), 0, BZ39),MAX(CE39-IF(ISBLANK(BY39), 0, BY39),0))+ IF(ISBLANK(CA39), 0, CA39)-MIN(IF(ISBLANK(CA39), 0, CA39),MAX(CE39-IF(ISBLANK(BY39), 0, BY39)-IF(ISBLANK(BZ39), 0, BZ39),0)),\n                    AND(ISTEXT(BX39), BX39=\"121\", AW39=2), IF(ISBLANK(CB39), 0, CB39)-MIN(IF(ISBLANK(CB39), 0, CB39),MAX(CE39-CG39,0))+ IF(ISBLANK(CC39), 0, CC39)-MIN(IF(ISBLANK(CC39), 0, CC39),MAX(CE39-CG39-IF(ISBLANK(CB39), 0, CB39),0))+ IF(ISBLANK(CD39), 0, CD39)-MIN(IF(ISBLANK(CD39), 0, CD39),MAX(CE39-CG39-IF(ISBLANK(CB39), 0, CB39)-IF(ISBLANK(CC39), 0, CC39),0)),\n                    AND(ISTEXT(BX39), BX39=\"122\", AW39=2), IF(ISBLANK(CB39), 0, CB39)-MIN(IF(ISBLANK(CB39), 0, CB39),MAX(CE39,0))+ IF(ISBLANK(CC39), 0, CC39)-MIN(IF(ISBLANK(CC39), 0, CC39),MAX(CE39-IF(ISBLANK(CB39), 0, CB39),0))+ IF(ISBLANK(CD39), 0, CD39)-MIN(IF(ISBLANK(CD39), 0, CD39),MAX(CE39-IF(ISBLANK(CB39), 0, CB39)-IF(ISBLANK(CC39), 0, CC39),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW39=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI39), IF(OR(ISBLANK(CI39), NOT(ISNUMBER(CI39))), 0, CI39),\n                    AW39=1, 0 + 0 + 0,\n                    AW39=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW39=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI39), IF(OR(ISBLANK(CI39), NOT(ISNUMBER(CI39))), 0, CI39),\n                    AW39=1, IF(ISBLANK(BY39), 0, BY39) + IF(ISBLANK(BZ39), 0, BZ39) + IF(ISBLANK(CA39), 0, CA39),\n                    AW39=2, IF(ISBLANK(CB39), 0, CB39) + IF(ISBLANK(CC39), 0, CC39) + IF(ISBLANK(CD39), 0, CD39)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK39>=CJ39, 0,\n        CK39<CJ39, CJ39-CK39\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO39=Pulldown!$A$1,1,CO39=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP39=1, CP39=2)), 0%,\n    ISERROR(MATCH(CQ39, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP39=1, VLOOKUP(CQ39, Subsidy!$A$2:$G$26, 6, 0),\n    CP39=2, VLOOKUP(CQ39, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP39=1, CP39=2)), 0%,\n    ISERROR(MATCH(CQ39, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP39=1, VLOOKUP(CQ39, Subsidy!$A$2:$D$26, 2, 0),\n    CP39=2, VLOOKUP(CQ39, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP39=1, CP39=2)), 0,\n    ISERROR(MATCH(CQ39, Subsidy!$A$2:$A$26, 0)), 0,\n    CP39=2, \"N/A\",\n    AND(CP39=1, CQ39<=9), VLOOKUP(CQ39, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP39=1, CQ39<=9, NOT(ISERROR(MATCH(CQ39, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL39-CU39, 0), 0)","v":0},0,0,0,0,0,0,0]
[31,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C40=\"\", C40=\"Pls select\"), 0,\nC40=Pulldown!$F$2, 1,\nC40=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F40<>\"\", G40<>\"\", G40<F40), \"Invalid Date Order\",\n    AND(F40=\"\", G40=\"\"), \"Input Required\",\n    AND(F40=\"\", G40<>\"\"), IF(G40<E40, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F40=\"\", G40=\"\"), \"Input Required\",\n    G40<E40, \"Date Before Transition\",\n    AND(D40=1, DATEDIF(F40, G40+1, \"y\")>=2), \"1-valid\",\n    AND(D40=1, DATEDIF(F40, G40+1, \"y\")<2), \"1-invalid\",\n    AND(D40=2, DATEDIF(F40, G40+1, \"y\")>=5), \"2-valid\",\n    AND(D40=2, DATEDIF(F40, G40+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H40=\"1-valid\", 1,\n    $H40=\"2-valid\", 2,\n    $H40=\"Input Required\", 3,\n    $H40=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F40=\"\",G40=\"\"),\"Input Required\",\n$F40>=$E40,\"轉制日後開始受僱\",\n$E40>$F40,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J40=\"轉制日前開始受僱\", 1,\n    $J40=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L40=Pulldown!$C$1,22500,$L40=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L40=Pulldown!$C$1,2/3,$L40=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV40=\"\",0,AV40=Pulldown!$B$2,1,AV40=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX40=\"\",0,AX40=Pulldown!$G$1,1,AX40=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV40=\"\",0,BV40=Pulldown!$H$1,1,BV40=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW40=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX40=\"211\", BX40=\"212\", BX40=\"221\", BX40=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX40), BX40=\"111\", AW40=1), MAX(0, IF(CE40-CF40>0, IF(CE40-CF40-0>0, IF(CE40-CF40-0-0>0, CE40-CF40-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX40), BX40=\"112\", AW40=1), MAX(0, IF(CE40-0>0, IF(CE40-0-0>0, IF(CE40-0-0-0>0, CE40-0-0-0-CF40, 0), 0), 0)),\n                    AND(ISTEXT(BX40), BX40=\"121\", AW40=2), MAX(0, IF(CE40-CG40>0, IF(CE40-CG40-0>0, IF(CE40-CG40-0-0>0, CE40-CG40-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX40), BX40=\"122\", AW40=2), MAX(0, IF(CE40-0>0, IF(CE40-0-0>0, IF(CE40-0-0-0>0, CE40-0-0-0-CG40, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW40=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX40=\"211\", BX40=\"212\", BX40=\"221\", BX40=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX40), BX40=\"111\", AW40=1), MAX(0, IF(CE40-CF40>0, IF(CE40-CF40-IF(OR(ISBLANK(BY40), NOT(ISNUMBER(BY40))), 0, BY40)>0, IF(CE40-CF40-IF(OR(ISBLANK(BY40), NOT(ISNUMBER(BY40))), 0, BY40)-IF(OR(ISBLANK(BZ40), NOT(ISNUMBER(BZ40))), 0, BZ40)>0, CE40-CF40-IF(OR(ISBLANK(BY40), NOT(ISNUMBER(BY40))), 0, BY40)-IF(OR(ISBLANK(BZ40), NOT(ISNUMBER(BZ40))), 0, BZ40)-IF(OR(ISBLANK(CA40), NOT(ISNUMBER(CA40))), 0, CA40), 0), 0), 0)),\n                    AND(ISTEXT(BX40), BX40=\"112\", AW40=1), MAX(0, IF(CE40-IF(OR(ISBLANK(BY40), NOT(ISNUMBER(BY40))), 0, BY40)>0, IF(CE40-IF(OR(ISBLANK(BY40), NOT(ISNUMBER(BY40))), 0, BY40)-IF(OR(ISBLANK(BZ40), NOT(ISNUMBER(BZ40))), 0, BZ40)>0, IF(CE40-IF(OR(ISBLANK(BY40), NOT(ISNUMBER(BY40))), 0, BY40)-IF(OR(ISBLANK(BZ40), NOT(ISNUMBER(BZ40))), 0, BZ40)-IF(OR(ISBLANK(CA40), NOT(ISNUMBER(CA40))), 0, CA40)>0, CE40-IF(OR(ISBLANK(BY40), NOT(ISNUMBER(BY40))), 0, BY40)-IF(OR(ISBLANK(BZ40), NOT(ISNUMBER(BZ40))), 0, BZ40)-IF(OR(ISBLANK(CA40), NOT(ISNUMBER(CA40))), 0, CA40)-CF40, 0), 0), 0)),\n                    AND(ISTEXT(BX40), BX40=\"121\", AW40=2), MAX(0, IF(CE40-CG40>0, IF(CE40-CG40-IF(OR(ISBLANK(CB40), NOT(ISNUMBER(CB40))), 0, CB40)>0, IF(CE40-CG40-IF(OR(ISBLANK(CB40), NOT(ISNUMBER(CB40))), 0, CB40)-IF(OR(ISBLANK(CC40), NOT(ISNUMBER(CC40))), 0, CC40)>0, CE40-CG40-IF(OR(ISBLANK(CB40), NOT(ISNUMBER(CB40))), 0, CB40)-IF(OR(ISBLANK(CC40), NOT(ISNUMBER(CC40))), 0, CC40)-IF(OR(ISBLANK(CD40), NOT(ISNUMBER(CD40))), 0, CD40), 0), 0), 0)),\n                    AND(ISTEXT(BX40), BX40=\"122\", AW40=2), MAX(0, IF(CE40-IF(OR(ISBLANK(CB40), NOT(ISNUMBER(CB40))), 0, CB40)>0, IF(CE40-IF(OR(ISBLANK(CB40), NOT(ISNUMBER(CB40))), 0, CB40)-IF(OR(ISBLANK(CC40), NOT(ISNUMBER(CC40))), 0, CC40)>0, IF(CE40-IF(OR(ISBLANK(CB40), NOT(ISNUMBER(CB40))), 0, CB40)-IF(OR(ISBLANK(CC40), NOT(ISNUMBER(CC40))), 0, CC40)-IF(OR(ISBLANK(CD40), NOT(ISNUMBER(CD40))), 0, CD40)>0, CE40-IF(OR(ISBLANK(CB40), NOT(ISNUMBER(CB40))), 0, CB40)-IF(OR(ISBLANK(CC40), NOT(ISNUMBER(CC40))), 0, CC40)-IF(OR(ISBLANK(CD40), NOT(ISNUMBER(CD40))), 0, CD40)-CG40, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW40=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX40=\"211\", BX40=\"212\", BX40=\"221\", BX40=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX40), BX40=\"111\", AW40=1), 0-MIN(0,MAX(CE40-CF40,0))+ 0-MIN(0,MAX(CE40-CF40-0,0))+ 0-MIN(0,MAX(CE40-CF40-0-0,0)),\n                    AND(ISTEXT(BX40), BX40=\"112\", AW40=1), 0-MIN(0,MAX(CE40,0))+ 0-MIN(0,MAX(CE40-0,0))+ 0-MIN(0,MAX(CE40-0-0,0)),\n                    AND(ISTEXT(BX40), BX40=\"121\", AW40=2), 0-MIN(0,MAX(CE40-CG40,0))+ 0-MIN(0,MAX(CE40-CG40-0,0))+ 0-MIN(0,MAX(CE40-CG40-0-0,0)),\n                    AND(ISTEXT(BX40), BX40=\"122\", AW40=2), 0-MIN(0,MAX(CE40,0))+ 0-MIN(0,MAX(CE40-0,0))+ 0-MIN(0,MAX(CE40-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW40=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX40=\"211\", BX40=\"212\", BX40=\"221\", BX40=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX40), BX40=\"111\", AW40=1), IF(ISBLANK(BY40), 0, BY40)-MIN(IF(ISBLANK(BY40), 0, BY40),MAX(CE40-CF40,0))+ IF(ISBLANK(BZ40), 0, BZ40)-MIN(IF(ISBLANK(BZ40), 0, BZ40),MAX(CE40-CF40-IF(ISBLANK(BY40), 0, BY40),0))+ IF(ISBLANK(CA40), 0, CA40)-MIN(IF(ISBLANK(CA40), 0, CA40),MAX(CE40-CF40-IF(ISBLANK(BY40), 0, BY40)-IF(ISBLANK(BZ40), 0, BZ40),0)),\n                    AND(ISTEXT(BX40), BX40=\"112\", AW40=1), IF(ISBLANK(BY40), 0, BY40)-MIN(IF(ISBLANK(BY40), 0, BY40),MAX(CE40,0))+ IF(ISBLANK(BZ40), 0, BZ40)-MIN(IF(ISBLANK(BZ40), 0, BZ40),MAX(CE40-IF(ISBLANK(BY40), 0, BY40),0))+ IF(ISBLANK(CA40), 0, CA40)-MIN(IF(ISBLANK(CA40), 0, CA40),MAX(CE40-IF(ISBLANK(BY40), 0, BY40)-IF(ISBLANK(BZ40), 0, BZ40),0)),\n                    AND(ISTEXT(BX40), BX40=\"121\", AW40=2), IF(ISBLANK(CB40), 0, CB40)-MIN(IF(ISBLANK(CB40), 0, CB40),MAX(CE40-CG40,0))+ IF(ISBLANK(CC40), 0, CC40)-MIN(IF(ISBLANK(CC40), 0, CC40),MAX(CE40-CG40-IF(ISBLANK(CB40), 0, CB40),0))+ IF(ISBLANK(CD40), 0, CD40)-MIN(IF(ISBLANK(CD40), 0, CD40),MAX(CE40-CG40-IF(ISBLANK(CB40), 0, CB40)-IF(ISBLANK(CC40), 0, CC40),0)),\n                    AND(ISTEXT(BX40), BX40=\"122\", AW40=2), IF(ISBLANK(CB40), 0, CB40)-MIN(IF(ISBLANK(CB40), 0, CB40),MAX(CE40,0))+ IF(ISBLANK(CC40), 0, CC40)-MIN(IF(ISBLANK(CC40), 0, CC40),MAX(CE40-IF(ISBLANK(CB40), 0, CB40),0))+ IF(ISBLANK(CD40), 0, CD40)-MIN(IF(ISBLANK(CD40), 0, CD40),MAX(CE40-IF(ISBLANK(CB40), 0, CB40)-IF(ISBLANK(CC40), 0, CC40),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW40=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI40), IF(OR(ISBLANK(CI40), NOT(ISNUMBER(CI40))), 0, CI40),\n                    AW40=1, 0 + 0 + 0,\n                    AW40=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW40=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI40), IF(OR(ISBLANK(CI40), NOT(ISNUMBER(CI40))), 0, CI40),\n                    AW40=1, IF(ISBLANK(BY40), 0, BY40) + IF(ISBLANK(BZ40), 0, BZ40) + IF(ISBLANK(CA40), 0, CA40),\n                    AW40=2, IF(ISBLANK(CB40), 0, CB40) + IF(ISBLANK(CC40), 0, CC40) + IF(ISBLANK(CD40), 0, CD40)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK40>=CJ40, 0,\n        CK40<CJ40, CJ40-CK40\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO40=Pulldown!$A$1,1,CO40=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP40=1, CP40=2)), 0%,\n    ISERROR(MATCH(CQ40, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP40=1, VLOOKUP(CQ40, Subsidy!$A$2:$G$26, 6, 0),\n    CP40=2, VLOOKUP(CQ40, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP40=1, CP40=2)), 0%,\n    ISERROR(MATCH(CQ40, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP40=1, VLOOKUP(CQ40, Subsidy!$A$2:$D$26, 2, 0),\n    CP40=2, VLOOKUP(CQ40, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP40=1, CP40=2)), 0,\n    ISERROR(MATCH(CQ40, Subsidy!$A$2:$A$26, 0)), 0,\n    CP40=2, \"N/A\",\n    AND(CP40=1, CQ40<=9), VLOOKUP(CQ40, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP40=1, CQ40<=9, NOT(ISERROR(MATCH(CQ40, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL40-CU40, 0), 0)","v":0},0,0,0,0,0,0,0]
[32,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C41=\"\", C41=\"Pls select\"), 0,\nC41=Pulldown!$F$2, 1,\nC41=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F41<>\"\", G41<>\"\", G41<F41), \"Invalid Date Order\",\n    AND(F41=\"\", G41=\"\"), \"Input Required\",\n    AND(F41=\"\", G41<>\"\"), IF(G41<E41, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F41=\"\", G41=\"\"), \"Input Required\",\n    G41<E41, \"Date Before Transition\",\n    AND(D41=1, DATEDIF(F41, G41+1, \"y\")>=2), \"1-valid\",\n    AND(D41=1, DATEDIF(F41, G41+1, \"y\")<2), \"1-invalid\",\n    AND(D41=2, DATEDIF(F41, G41+1, \"y\")>=5), \"2-valid\",\n    AND(D41=2, DATEDIF(F41, G41+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H41=\"1-valid\", 1,\n    $H41=\"2-valid\", 2,\n    $H41=\"Input Required\", 3,\n    $H41=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F41=\"\",G41=\"\"),\"Input Required\",\n$F41>=$E41,\"轉制日後開始受僱\",\n$E41>$F41,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J41=\"轉制日前開始受僱\", 1,\n    $J41=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L41=Pulldown!$C$1,22500,$L41=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L41=Pulldown!$C$1,2/3,$L41=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV41=\"\",0,AV41=Pulldown!$B$2,1,AV41=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX41=\"\",0,AX41=Pulldown!$G$1,1,AX41=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV41=\"\",0,BV41=Pulldown!$H$1,1,BV41=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW41=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX41=\"211\", BX41=\"212\", BX41=\"221\", BX41=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX41), BX41=\"111\", AW41=1), MAX(0, IF(CE41-CF41>0, IF(CE41-CF41-0>0, IF(CE41-CF41-0-0>0, CE41-CF41-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX41), BX41=\"112\", AW41=1), MAX(0, IF(CE41-0>0, IF(CE41-0-0>0, IF(CE41-0-0-0>0, CE41-0-0-0-CF41, 0), 0), 0)),\n                    AND(ISTEXT(BX41), BX41=\"121\", AW41=2), MAX(0, IF(CE41-CG41>0, IF(CE41-CG41-0>0, IF(CE41-CG41-0-0>0, CE41-CG41-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX41), BX41=\"122\", AW41=2), MAX(0, IF(CE41-0>0, IF(CE41-0-0>0, IF(CE41-0-0-0>0, CE41-0-0-0-CG41, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW41=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX41=\"211\", BX41=\"212\", BX41=\"221\", BX41=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX41), BX41=\"111\", AW41=1), MAX(0, IF(CE41-CF41>0, IF(CE41-CF41-IF(OR(ISBLANK(BY41), NOT(ISNUMBER(BY41))), 0, BY41)>0, IF(CE41-CF41-IF(OR(ISBLANK(BY41), NOT(ISNUMBER(BY41))), 0, BY41)-IF(OR(ISBLANK(BZ41), NOT(ISNUMBER(BZ41))), 0, BZ41)>0, CE41-CF41-IF(OR(ISBLANK(BY41), NOT(ISNUMBER(BY41))), 0, BY41)-IF(OR(ISBLANK(BZ41), NOT(ISNUMBER(BZ41))), 0, BZ41)-IF(OR(ISBLANK(CA41), NOT(ISNUMBER(CA41))), 0, CA41), 0), 0), 0)),\n                    AND(ISTEXT(BX41), BX41=\"112\", AW41=1), MAX(0, IF(CE41-IF(OR(ISBLANK(BY41), NOT(ISNUMBER(BY41))), 0, BY41)>0, IF(CE41-IF(OR(ISBLANK(BY41), NOT(ISNUMBER(BY41))), 0, BY41)-IF(OR(ISBLANK(BZ41), NOT(ISNUMBER(BZ41))), 0, BZ41)>0, IF(CE41-IF(OR(ISBLANK(BY41), NOT(ISNUMBER(BY41))), 0, BY41)-IF(OR(ISBLANK(BZ41), NOT(ISNUMBER(BZ41))), 0, BZ41)-IF(OR(ISBLANK(CA41), NOT(ISNUMBER(CA41))), 0, CA41)>0, CE41-IF(OR(ISBLANK(BY41), NOT(ISNUMBER(BY41))), 0, BY41)-IF(OR(ISBLANK(BZ41), NOT(ISNUMBER(BZ41))), 0, BZ41)-IF(OR(ISBLANK(CA41), NOT(ISNUMBER(CA41))), 0, CA41)-CF41, 0), 0), 0)),\n                    AND(ISTEXT(BX41), BX41=\"121\", AW41=2), MAX(0, IF(CE41-CG41>0, IF(CE41-CG41-IF(OR(ISBLANK(CB41), NOT(ISNUMBER(CB41))), 0, CB41)>0, IF(CE41-CG41-IF(OR(ISBLANK(CB41), NOT(ISNUMBER(CB41))), 0, CB41)-IF(OR(ISBLANK(CC41), NOT(ISNUMBER(CC41))), 0, CC41)>0, CE41-CG41-IF(OR(ISBLANK(CB41), NOT(ISNUMBER(CB41))), 0, CB41)-IF(OR(ISBLANK(CC41), NOT(ISNUMBER(CC41))), 0, CC41)-IF(OR(ISBLANK(CD41), NOT(ISNUMBER(CD41))), 0, CD41), 0), 0), 0)),\n                    AND(ISTEXT(BX41), BX41=\"122\", AW41=2), MAX(0, IF(CE41-IF(OR(ISBLANK(CB41), NOT(ISNUMBER(CB41))), 0, CB41)>0, IF(CE41-IF(OR(ISBLANK(CB41), NOT(ISNUMBER(CB41))), 0, CB41)-IF(OR(ISBLANK(CC41), NOT(ISNUMBER(CC41))), 0, CC41)>0, IF(CE41-IF(OR(ISBLANK(CB41), NOT(ISNUMBER(CB41))), 0, CB41)-IF(OR(ISBLANK(CC41), NOT(ISNUMBER(CC41))), 0, CC41)-IF(OR(ISBLANK(CD41), NOT(ISNUMBER(CD41))), 0, CD41)>0, CE41-IF(OR(ISBLANK(CB41), NOT(ISNUMBER(CB41))), 0, CB41)-IF(OR(ISBLANK(CC41), NOT(ISNUMBER(CC41))), 0, CC41)-IF(OR(ISBLANK(CD41), NOT(ISNUMBER(CD41))), 0, CD41)-CG41, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW41=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX41=\"211\", BX41=\"212\", BX41=\"221\", BX41=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX41), BX41=\"111\", AW41=1), 0-MIN(0,MAX(CE41-CF41,0))+ 0-MIN(0,MAX(CE41-CF41-0,0))+ 0-MIN(0,MAX(CE41-CF41-0-0,0)),\n                    AND(ISTEXT(BX41), BX41=\"112\", AW41=1), 0-MIN(0,MAX(CE41,0))+ 0-MIN(0,MAX(CE41-0,0))+ 0-MIN(0,MAX(CE41-0-0,0)),\n                    AND(ISTEXT(BX41), BX41=\"121\", AW41=2), 0-MIN(0,MAX(CE41-CG41,0))+ 0-MIN(0,MAX(CE41-CG41-0,0))+ 0-MIN(0,MAX(CE41-CG41-0-0,0)),\n                    AND(ISTEXT(BX41), BX41=\"122\", AW41=2), 0-MIN(0,MAX(CE41,0))+ 0-MIN(0,MAX(CE41-0,0))+ 0-MIN(0,MAX(CE41-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW41=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX41=\"211\", BX41=\"212\", BX41=\"221\", BX41=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX41), BX41=\"111\", AW41=1), IF(ISBLANK(BY41), 0, BY41)-MIN(IF(ISBLANK(BY41), 0, BY41),MAX(CE41-CF41,0))+ IF(ISBLANK(BZ41), 0, BZ41)-MIN(IF(ISBLANK(BZ41), 0, BZ41),MAX(CE41-CF41-IF(ISBLANK(BY41), 0, BY41),0))+ IF(ISBLANK(CA41), 0, CA41)-MIN(IF(ISBLANK(CA41), 0, CA41),MAX(CE41-CF41-IF(ISBLANK(BY41), 0, BY41)-IF(ISBLANK(BZ41), 0, BZ41),0)),\n                    AND(ISTEXT(BX41), BX41=\"112\", AW41=1), IF(ISBLANK(BY41), 0, BY41)-MIN(IF(ISBLANK(BY41), 0, BY41),MAX(CE41,0))+ IF(ISBLANK(BZ41), 0, BZ41)-MIN(IF(ISBLANK(BZ41), 0, BZ41),MAX(CE41-IF(ISBLANK(BY41), 0, BY41),0))+ IF(ISBLANK(CA41), 0, CA41)-MIN(IF(ISBLANK(CA41), 0, CA41),MAX(CE41-IF(ISBLANK(BY41), 0, BY41)-IF(ISBLANK(BZ41), 0, BZ41),0)),\n                    AND(ISTEXT(BX41), BX41=\"121\", AW41=2), IF(ISBLANK(CB41), 0, CB41)-MIN(IF(ISBLANK(CB41), 0, CB41),MAX(CE41-CG41,0))+ IF(ISBLANK(CC41), 0, CC41)-MIN(IF(ISBLANK(CC41), 0, CC41),MAX(CE41-CG41-IF(ISBLANK(CB41), 0, CB41),0))+ IF(ISBLANK(CD41), 0, CD41)-MIN(IF(ISBLANK(CD41), 0, CD41),MAX(CE41-CG41-IF(ISBLANK(CB41), 0, CB41)-IF(ISBLANK(CC41), 0, CC41),0)),\n                    AND(ISTEXT(BX41), BX41=\"122\", AW41=2), IF(ISBLANK(CB41), 0, CB41)-MIN(IF(ISBLANK(CB41), 0, CB41),MAX(CE41,0))+ IF(ISBLANK(CC41), 0, CC41)-MIN(IF(ISBLANK(CC41), 0, CC41),MAX(CE41-IF(ISBLANK(CB41), 0, CB41),0))+ IF(ISBLANK(CD41), 0, CD41)-MIN(IF(ISBLANK(CD41), 0, CD41),MAX(CE41-IF(ISBLANK(CB41), 0, CB41)-IF(ISBLANK(CC41), 0, CC41),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW41=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI41), IF(OR(ISBLANK(CI41), NOT(ISNUMBER(CI41))), 0, CI41),\n                    AW41=1, 0 + 0 + 0,\n                    AW41=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW41=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI41), IF(OR(ISBLANK(CI41), NOT(ISNUMBER(CI41))), 0, CI41),\n                    AW41=1, IF(ISBLANK(BY41), 0, BY41) + IF(ISBLANK(BZ41), 0, BZ41) + IF(ISBLANK(CA41), 0, CA41),\n                    AW41=2, IF(ISBLANK(CB41), 0, CB41) + IF(ISBLANK(CC41), 0, CC41) + IF(ISBLANK(CD41), 0, CD41)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK41>=CJ41, 0,\n        CK41<CJ41, CJ41-CK41\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO41=Pulldown!$A$1,1,CO41=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP41=1, CP41=2)), 0%,\n    ISERROR(MATCH(CQ41, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP41=1, VLOOKUP(CQ41, Subsidy!$A$2:$G$26, 6, 0),\n    CP41=2, VLOOKUP(CQ41, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP41=1, CP41=2)), 0%,\n    ISERROR(MATCH(CQ41, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP41=1, VLOOKUP(CQ41, Subsidy!$A$2:$D$26, 2, 0),\n    CP41=2, VLOOKUP(CQ41, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP41=1, CP41=2)), 0,\n    ISERROR(MATCH(CQ41, Subsidy!$A$2:$A$26, 0)), 0,\n    CP41=2, \"N/A\",\n    AND(CP41=1, CQ41<=9), VLOOKUP(CQ41, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP41=1, CQ41<=9, NOT(ISERROR(MATCH(CQ41, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL41-CU41, 0), 0)","v":0},0,0,0,0,0,0,0]
[33,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C42=\"\", C42=\"Pls select\"), 0,\nC42=Pulldown!$F$2, 1,\nC42=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F42<>\"\", G42<>\"\", G42<F42), \"Invalid Date Order\",\n    AND(F42=\"\", G42=\"\"), \"Input Required\",\n    AND(F42=\"\", G42<>\"\"), IF(G42<E42, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F42=\"\", G42=\"\"), \"Input Required\",\n    G42<E42, \"Date Before Transition\",\n    AND(D42=1, DATEDIF(F42, G42+1, \"y\")>=2), \"1-valid\",\n    AND(D42=1, DATEDIF(F42, G42+1, \"y\")<2), \"1-invalid\",\n    AND(D42=2, DATEDIF(F42, G42+1, \"y\")>=5), \"2-valid\",\n    AND(D42=2, DATEDIF(F42, G42+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H42=\"1-valid\", 1,\n    $H42=\"2-valid\", 2,\n    $H42=\"Input Required\", 3,\n    $H42=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F42=\"\",G42=\"\"),\"Input Required\",\n$F42>=$E42,\"轉制日後開始受僱\",\n$E42>$F42,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J42=\"轉制日前開始受僱\", 1,\n    $J42=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L42=Pulldown!$C$1,22500,$L42=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L42=Pulldown!$C$1,2/3,$L42=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,{"$f":"IF(OR(I42=1, I42=2), IF(K42=0, \"\", IF(K42=1, IF(OR(M42=\"N/A\", O42=\"N/A\"), \"N/A\", IF(OR(M42=\"\", O42=\"\"), \"\", MIN(M42, O42))), IF(K42=2, \"N/A\", \"\"))), \"\")","v":""},{"$f":"$N42","v":0.66666666666666663},{"$f":"IF(OR(I42=1, I42=2), IF((F42<=E42),(DATEDIF(F42,E42,\"Y\")),\"N/A\"), \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), IF(F42>E42, F42, F42), \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), IF(F42>E42, E42-1, E42-1), \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), IF(F42>E42, \"N/A\", E42-DATE(YEAR(F42)+S42, MONTH(F42), DAY(F42))), \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), IF(F42>E42, DATE(YEAR(E42), MONTH(F42), DAY(F42)), DATE(YEAR(F42)+S42, MONTH(F42), DAY(F42))), \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), IF(F42>E42, E42-1, E42-1), \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), IF(F42>E42, \"N/A\", DATE(YEAR(W42)+1, MONTH(W42), DAY(W42))-W42), \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), IF(F42>E42, DATE(YEAR(E42), MONTH(F42), DAY(F42)), DATE(YEAR(F42)+S42, MONTH(F42), DAY(F42))), \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), IF(F42>E42, DATE(YEAR(W42)+1, MONTH(W42), DAY(W42))-1, DATE(YEAR(W42)+1, MONTH(W42), DAY(W42))-1), \"\")","v":""},{"$f":"IF(OR(S42=\"N/A\", V42=\"N/A\", Y42=\"N/A\"), \"N/A\", IF(OR(S42=\"\", V42=\"\", Y42=\"\", Y42=0), \"\", V42/Y42))","v":""},{"$f":"IF(AB42=\"N/A\", \"N/A\", IF(AB42=\"\", \"\", S42 + AB42))","v":""},0,{"$f":"IF(OR(I42=1, I42=2), IF(K42=0, \"\", IF(OR(K42=1, K42=2), IF(OR(M42=\"N/A\", P42=\"N/A\"), \"N/A\", IF(OR(M42=\"\", P42=\"\"), \"\", MIN(M42, P42))), \"\")), \"\")","v":""},{"$f":"$N42","v":0.66666666666666663},{"$f":"IF(E42>F42,E42,F42)","v":"2025-05-01"},{"$f":"IF(OR(I42=1, I42=2), IF(F42<=E42, DATEDIF(E42, G42, \"Y\"), DATEDIF(F42, G42, \"Y\")), \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), IF(F42<=E42, E42, F42), \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), G42, \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), IF(F42<=E42, G42-DATE(YEAR(E42)+AH42, MONTH(E42), DAY(E42)), G42-DATE(YEAR(F42)+AH42, MONTH(F42), DAY(F42)))+1, \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), IF(F42<=E42, DATE(YEAR(E42)+AH42, MONTH(E42), DAY(E42)), DATE(YEAR(F42)+AH42, MONTH(F42), DAY(F42))), \"\")","v":""},{"$f":"IF(OR(I42=1, I42=2), G42, \"\")","v":""},"","","",{"$f":"IF(OR(AH42=\"N/A\", AK42=\"N/A\", AN42=\"N/A\"), \"N/A\", IF(OR(AH42=\"\", AK42=\"\", AN42=\"\", AN42=0), \"\", AK42/AN42))","v":""},{"$f":"IF(AQ42=\"N/A\", \"N/A\", IF(AQ42=\"\", \"\", AH42 + AQ42))","v":""},0,{"$f":"IF(AD42=\"N/A\", AS42, IFERROR(IF(AD42+AS42>=390000, 390000-AD42, AS42), AS42))","v":0},{"$f":"IFERROR(ROUNDDOWN(MIN(SUM(AD42, AS42), 390000), 2), 0)","v":0},"MPF",{"$f":"_xlfn.IFS(AV42=\"\",0,AV42=Pulldown!$B$2,1,AV42=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX42=\"\",0,AX42=Pulldown!$G$1,1,AX42=Pulldown!$G$2,2)","v":1},0,0,0,{"$f":"IF(AW42=1, \"N/A\", IF(BB42=\"\", 0, MIN(30000, BB42)))","v":"N/A"},{"$f":"IF(AW42=1,\"N/A\",(MAX(\"1/12/2000\",F42)))","v":"N/A"},{"$f":"IF(AW42=1,\"N/A\",G42)","v":"N/A"},{"$f":"IF(AW42=1, \"N/A\", IF(AW42=2, IFERROR(IF(OR(NOT(ISNUMBER(BD42)), NOT(ISNUMBER(BE42)), BD42<DATE(1900,1,1), BE42<DATE(1900,1,1), BE42<BD42), \"N/A\", DATEDIF(BD42, BE42, \"Y\")), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW42=1, \"N/A\", IF(AW42=2, BD42, \"\"))","v":"N/A"},{"$f":"IF(AW42=1, \"N/A\", IF(AW42=2, DATE(YEAR(BE42), MONTH(BD42), DAY(BD42)-1), \"\"))","v":"N/A"},"N/A","N/A",{"$f":"IF(AW42=1, \"N/A\", IF(AW42=2, BE42, \"\"))","v":"N/A"},{"$f":"IF(AW42=1, \"N/A\",\n IF(AW42=2,\n  IF(OR(NOT(ISNUMBER(BD42)), NOT(ISNUMBER(BE42)), BD42<DATE(1900,1,1), BE42<DATE(1900,1,1), BE42<BD42, BF42=\"N/A\", BF42=\"\", NOT(ISNUMBER(BF42))),\n   \"N/A\",\n   IFERROR(\n    IF(AND(ISNUMBER(DATE(YEAR(BD42)+BF42+1, MONTH(BD42), DAY(BD42)-1)), ISNUMBER(DATE(YEAR(BD42)+BF42, MONTH(BD42), DAY(BD42)))),\n     DATE(YEAR(BD42)+BF42+1, MONTH(BD42), DAY(BD42)-1) - DATE(YEAR(BD42)+BF42, MONTH(BD42), DAY(BD42)) + 1,\n     \"N/A\"),\n    \"N/A\")),\n  \"\"))","v":"N/A"},"N/A",{"$f":"IF(AW42=1, \"N/A\",\n IF(AW42=2,\n  IF(OR(NOT(ISNUMBER(BD42)), NOT(ISNUMBER(BE42)), BD42<DATE(1900,1,1), BE42<DATE(1900,1,1), BE42<BD42, BF42=\"N/A\", BF42=\"\", NOT(ISNUMBER(BF42))),\n   \"N/A\",\n   IFERROR(\n    IF(ISNUMBER(DATE(YEAR(BD42)+BF42+1, MONTH(BD42), DAY(BD42)-1)),\n     DATE(YEAR(BD42)+BF42+1, MONTH(BD42), DAY(BD42)-1),\n     \"N/A\"),\n    \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW42=1, \"N/A\",\n IF($AW42=2,\n  IF(OR(NOT(ISNUMBER(BD42)), NOT(ISNUMBER(BE42)), BD42<DATE(1900,1,1), BE42<DATE(1900,1,1), BE42<BD42, BF42=\"N/A\", BF42=\"\", NOT(ISNUMBER(BF42)), BI42=\"N/A\", NOT(ISNUMBER(BI42)), BL42=\"N/A\", NOT(ISNUMBER(BL42)), BL42=0),\n   \"N/A\",\n   IFERROR(BI42/BL42, \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW42=1, \"N/A\",\n IF($AW42=2,\n  IF(OR(NOT(ISNUMBER(BD42)), NOT(ISNUMBER(BE42)), BD42<DATE(1900,1,1), BE42<DATE(1900,1,1), BE42<BD42, BF42=\"N/A\", BF42=\"\", NOT(ISNUMBER(BF42)), BO42=\"N/A\", NOT(ISNUMBER(BO42))),\n   \"N/A\",\n   IFERROR(BF42+BO42, \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW42=1,\"N/A\",($BQ$5))","v":"N/A"},{"$f":"IF($AW42=1,\"N/A\",($BR$5))","v":"N/A"},"N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV42=\"\",0,BV42=Pulldown!$H$1,1,BV42=Pulldown!$H$2,2)","v":2},{"$f":"CONCATENATE(K42,AW42,AY42)","v":"011"},0,0,0,0,0,0,{"$f":"IF((AD42=\"N/A\"),\"N/A\",(MIN(390000,AD42)))","v":0},{"$f":"IF($AW42=1, IF($AD42=\"N/A\", \"N/A\", IF($AZ42=\"\", 0, $AZ42)), \"N/A\")","v":0},{"$f":"IF($AW42=2,(IF((AD42=\"N/A\"),\"N/A\",(BS42))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW42=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX42=\"211\", BX42=\"212\", BX42=\"221\", BX42=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX42), BX42=\"111\", AW42=1), MAX(0, IF(CE42-CF42>0, IF(CE42-CF42-0>0, IF(CE42-CF42-0-0>0, CE42-CF42-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX42), BX42=\"112\", AW42=1), MAX(0, IF(CE42-0>0, IF(CE42-0-0>0, IF(CE42-0-0-0>0, CE42-0-0-0-CF42, 0), 0), 0)),\n                    AND(ISTEXT(BX42), BX42=\"121\", AW42=2), MAX(0, IF(CE42-CG42>0, IF(CE42-CG42-0>0, IF(CE42-CG42-0-0>0, CE42-CG42-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX42), BX42=\"122\", AW42=2), MAX(0, IF(CE42-0>0, IF(CE42-0-0>0, IF(CE42-0-0-0>0, CE42-0-0-0-CG42, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW42=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX42=\"211\", BX42=\"212\", BX42=\"221\", BX42=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX42), BX42=\"111\", AW42=1), MAX(0, IF(CE42-CF42>0, IF(CE42-CF42-IF(OR(ISBLANK(BY42), NOT(ISNUMBER(BY42))), 0, BY42)>0, IF(CE42-CF42-IF(OR(ISBLANK(BY42), NOT(ISNUMBER(BY42))), 0, BY42)-IF(OR(ISBLANK(BZ42), NOT(ISNUMBER(BZ42))), 0, BZ42)>0, CE42-CF42-IF(OR(ISBLANK(BY42), NOT(ISNUMBER(BY42))), 0, BY42)-IF(OR(ISBLANK(BZ42), NOT(ISNUMBER(BZ42))), 0, BZ42)-IF(OR(ISBLANK(CA42), NOT(ISNUMBER(CA42))), 0, CA42), 0), 0), 0)),\n                    AND(ISTEXT(BX42), BX42=\"112\", AW42=1), MAX(0, IF(CE42-IF(OR(ISBLANK(BY42), NOT(ISNUMBER(BY42))), 0, BY42)>0, IF(CE42-IF(OR(ISBLANK(BY42), NOT(ISNUMBER(BY42))), 0, BY42)-IF(OR(ISBLANK(BZ42), NOT(ISNUMBER(BZ42))), 0, BZ42)>0, IF(CE42-IF(OR(ISBLANK(BY42), NOT(ISNUMBER(BY42))), 0, BY42)-IF(OR(ISBLANK(BZ42), NOT(ISNUMBER(BZ42))), 0, BZ42)-IF(OR(ISBLANK(CA42), NOT(ISNUMBER(CA42))), 0, CA42)>0, CE42-IF(OR(ISBLANK(BY42), NOT(ISNUMBER(BY42))), 0, BY42)-IF(OR(ISBLANK(BZ42), NOT(ISNUMBER(BZ42))), 0, BZ42)-IF(OR(ISBLANK(CA42), NOT(ISNUMBER(CA42))), 0, CA42)-CF42, 0), 0), 0)),\n                    AND(ISTEXT(BX42), BX42=\"121\", AW42=2), MAX(0, IF(CE42-CG42>0, IF(CE42-CG42-IF(OR(ISBLANK(CB42), NOT(ISNUMBER(CB42))), 0, CB42)>0, IF(CE42-CG42-IF(OR(ISBLANK(CB42), NOT(ISNUMBER(CB42))), 0, CB42)-IF(OR(ISBLANK(CC42), NOT(ISNUMBER(CC42))), 0, CC42)>0, CE42-CG42-IF(OR(ISBLANK(CB42), NOT(ISNUMBER(CB42))), 0, CB42)-IF(OR(ISBLANK(CC42), NOT(ISNUMBER(CC42))), 0, CC42)-IF(OR(ISBLANK(CD42), NOT(ISNUMBER(CD42))), 0, CD42), 0), 0), 0)),\n                    AND(ISTEXT(BX42), BX42=\"122\", AW42=2), MAX(0, IF(CE42-IF(OR(ISBLANK(CB42), NOT(ISNUMBER(CB42))), 0, CB42)>0, IF(CE42-IF(OR(ISBLANK(CB42), NOT(ISNUMBER(CB42))), 0, CB42)-IF(OR(ISBLANK(CC42), NOT(ISNUMBER(CC42))), 0, CC42)>0, IF(CE42-IF(OR(ISBLANK(CB42), NOT(ISNUMBER(CB42))), 0, CB42)-IF(OR(ISBLANK(CC42), NOT(ISNUMBER(CC42))), 0, CC42)-IF(OR(ISBLANK(CD42), NOT(ISNUMBER(CD42))), 0, CD42)>0, CE42-IF(OR(ISBLANK(CB42), NOT(ISNUMBER(CB42))), 0, CB42)-IF(OR(ISBLANK(CC42), NOT(ISNUMBER(CC42))), 0, CC42)-IF(OR(ISBLANK(CD42), NOT(ISNUMBER(CD42))), 0, CD42)-CG42, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW42=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX42=\"211\", BX42=\"212\", BX42=\"221\", BX42=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX42), BX42=\"111\", AW42=1), 0-MIN(0,MAX(CE42-CF42,0))+ 0-MIN(0,MAX(CE42-CF42-0,0))+ 0-MIN(0,MAX(CE42-CF42-0-0,0)),\n                    AND(ISTEXT(BX42), BX42=\"112\", AW42=1), 0-MIN(0,MAX(CE42,0))+ 0-MIN(0,MAX(CE42-0,0))+ 0-MIN(0,MAX(CE42-0-0,0)),\n                    AND(ISTEXT(BX42), BX42=\"121\", AW42=2), 0-MIN(0,MAX(CE42-CG42,0))+ 0-MIN(0,MAX(CE42-CG42-0,0))+ 0-MIN(0,MAX(CE42-CG42-0-0,0)),\n                    AND(ISTEXT(BX42), BX42=\"122\", AW42=2), 0-MIN(0,MAX(CE42,0))+ 0-MIN(0,MAX(CE42-0,0))+ 0-MIN(0,MAX(CE42-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW42=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX42=\"211\", BX42=\"212\", BX42=\"221\", BX42=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX42), BX42=\"111\", AW42=1), IF(ISBLANK(BY42), 0, BY42)-MIN(IF(ISBLANK(BY42), 0, BY42),MAX(CE42-CF42,0))+ IF(ISBLANK(BZ42), 0, BZ42)-MIN(IF(ISBLANK(BZ42), 0, BZ42),MAX(CE42-CF42-IF(ISBLANK(BY42), 0, BY42),0))+ IF(ISBLANK(CA42), 0, CA42)-MIN(IF(ISBLANK(CA42), 0, CA42),MAX(CE42-CF42-IF(ISBLANK(BY42), 0, BY42)-IF(ISBLANK(BZ42), 0, BZ42),0)),\n                    AND(ISTEXT(BX42), BX42=\"112\", AW42=1), IF(ISBLANK(BY42), 0, BY42)-MIN(IF(ISBLANK(BY42), 0, BY42),MAX(CE42,0))+ IF(ISBLANK(BZ42), 0, BZ42)-MIN(IF(ISBLANK(BZ42), 0, BZ42),MAX(CE42-IF(ISBLANK(BY42), 0, BY42),0))+ IF(ISBLANK(CA42), 0, CA42)-MIN(IF(ISBLANK(CA42), 0, CA42),MAX(CE42-IF(ISBLANK(BY42), 0, BY42)-IF(ISBLANK(BZ42), 0, BZ42),0)),\n                    AND(ISTEXT(BX42), BX42=\"121\", AW42=2), IF(ISBLANK(CB42), 0, CB42)-MIN(IF(ISBLANK(CB42), 0, CB42),MAX(CE42-CG42,0))+ IF(ISBLANK(CC42), 0, CC42)-MIN(IF(ISBLANK(CC42), 0, CC42),MAX(CE42-CG42-IF(ISBLANK(CB42), 0, CB42),0))+ IF(ISBLANK(CD42), 0, CD42)-MIN(IF(ISBLANK(CD42), 0, CD42),MAX(CE42-CG42-IF(ISBLANK(CB42), 0, CB42)-IF(ISBLANK(CC42), 0, CC42),0)),\n                    AND(ISTEXT(BX42), BX42=\"122\", AW42=2), IF(ISBLANK(CB42), 0, CB42)-MIN(IF(ISBLANK(CB42), 0, CB42),MAX(CE42,0))+ IF(ISBLANK(CC42), 0, CC42)-MIN(IF(ISBLANK(CC42), 0, CC42),MAX(CE42-IF(ISBLANK(CB42), 0, CB42),0))+ IF(ISBLANK(CD42), 0, CD42)-MIN(IF(ISBLANK(CD42), 0, CD42),MAX(CE42-IF(ISBLANK(CB42), 0, CB42)-IF(ISBLANK(CC42), 0, CC42),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},{"$f":"IF((CE42=\"N/A\"),AS42,(MIN(AS42,390000-CE42)))","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW42=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI42), IF(OR(ISBLANK(CI42), NOT(ISNUMBER(CI42))), 0, CI42),\n                    AW42=1, 0 + 0 + 0,\n                    AW42=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW42=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI42), IF(OR(ISBLANK(CI42), NOT(ISNUMBER(CI42))), 0, CI42),\n                    AW42=1, IF(ISBLANK(BY42), 0, BY42) + IF(ISBLANK(BZ42), 0, BZ42) + IF(ISBLANK(CA42), 0, CA42),\n                    AW42=2, IF(ISBLANK(CB42), 0, CB42) + IF(ISBLANK(CC42), 0, CC42) + IF(ISBLANK(CD42), 0, CD42)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK42>=CJ42, 0,\n        CK42<CJ42, CJ42-CK42\n    ),\n\"Calculation error\")","v":0},{"$f":"IFERROR(\n    IF(OR(I42=1,I42=2),\n        SUM(CH42,CL42),\n        \"N/A\"),\n    \"Calculation error\")","v":"N/A"},{"$f":"IF(AND(ISNUMBER(CM42), CM42>0), 1, 0)","v":0},"within $500,000",{"$f":"_xlfn.IFS(CO42=Pulldown!$A$1,1,CO42=Pulldown!$A$2,2)","v":1},{"$f":"IF(G42=\"\", 0, IF(OR(E42=\"\", G42<E42), \"Invalid\", DATEDIF(E42, G42, \"Y\") + 1))","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP42=1, CP42=2)), 0%,\n    ISERROR(MATCH(CQ42, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP42=1, VLOOKUP(CQ42, Subsidy!$A$2:$G$26, 6, 0),\n    CP42=2, VLOOKUP(CQ42, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP42=1, CP42=2)), 0%,\n    ISERROR(MATCH(CQ42, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP42=1, VLOOKUP(CQ42, Subsidy!$A$2:$D$26, 2, 0),\n    CP42=2, VLOOKUP(CQ42, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},{"$f":"IFERROR(ROUNDDOWN((CL42*CS42),2), 0)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP42=1, CP42=2)), 0,\n    ISERROR(MATCH(CQ42, Subsidy!$A$2:$A$26, 0)), 0,\n    CP42=2, \"N/A\",\n    AND(CP42=1, CQ42<=9), VLOOKUP(CQ42, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP42=1, CQ42<=9, NOT(ISERROR(MATCH(CQ42, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL42-CU42, 0), 0)","v":0},{"$f":"MAX(CT42, CV42)","v":0},{"$f":"IFERROR(CL42-CW42, 0)","v":0},{"$f":"IFERROR(ROUNDDOWN(MIN(SUM(AD42, AS42), 390000), 2), 0)","v":0},{"$f":"CY42-DA42","v":0},{"$f":"SUM(CH42,CL42)","v":0},{"$f":"CW42","v":0},{"$f":"DA42-DB42","v":0}]
[34,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C43=\"\", C43=\"Pls select\"), 0,\nC43=Pulldown!$F$2, 1,\nC43=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F43<>\"\", G43<>\"\", G43<F43), \"Invalid Date Order\",\n    AND(F43=\"\", G43=\"\"), \"Input Required\",\n    AND(F43=\"\", G43<>\"\"), IF(G43<E43, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F43=\"\", G43=\"\"), \"Input Required\",\n    G43<E43, \"Date Before Transition\",\n    AND(D43=1, DATEDIF(F43, G43+1, \"y\")>=2), \"1-valid\",\n    AND(D43=1, DATEDIF(F43, G43+1, \"y\")<2), \"1-invalid\",\n    AND(D43=2, DATEDIF(F43, G43+1, \"y\")>=5), \"2-valid\",\n    AND(D43=2, DATEDIF(F43, G43+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H43=\"1-valid\", 1,\n    $H43=\"2-valid\", 2,\n    $H43=\"Input Required\", 3,\n    $H43=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F43=\"\",G43=\"\"),\"Input Required\",\n$F43>=$E43,\"轉制日後開始受僱\",\n$E43>$F43,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J43=\"轉制日前開始受僱\", 1,\n    $J43=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L43=Pulldown!$C$1,22500,$L43=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L43=Pulldown!$C$1,2/3,$L43=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV43=\"\",0,AV43=Pulldown!$B$2,1,AV43=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX43=\"\",0,AX43=Pulldown!$G$1,1,AX43=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV43=\"\",0,BV43=Pulldown!$H$1,1,BV43=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW43=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX43=\"211\", BX43=\"212\", BX43=\"221\", BX43=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX43), BX43=\"111\", AW43=1), MAX(0, IF(CE43-CF43>0, IF(CE43-CF43-0>0, IF(CE43-CF43-0-0>0, CE43-CF43-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX43), BX43=\"112\", AW43=1), MAX(0, IF(CE43-0>0, IF(CE43-0-0>0, IF(CE43-0-0-0>0, CE43-0-0-0-CF43, 0), 0), 0)),\n                    AND(ISTEXT(BX43), BX43=\"121\", AW43=2), MAX(0, IF(CE43-CG43>0, IF(CE43-CG43-0>0, IF(CE43-CG43-0-0>0, CE43-CG43-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX43), BX43=\"122\", AW43=2), MAX(0, IF(CE43-0>0, IF(CE43-0-0>0, IF(CE43-0-0-0>0, CE43-0-0-0-CG43, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW43=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX43=\"211\", BX43=\"212\", BX43=\"221\", BX43=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX43), BX43=\"111\", AW43=1), MAX(0, IF(CE43-CF43>0, IF(CE43-CF43-IF(OR(ISBLANK(BY43), NOT(ISNUMBER(BY43))), 0, BY43)>0, IF(CE43-CF43-IF(OR(ISBLANK(BY43), NOT(ISNUMBER(BY43))), 0, BY43)-IF(OR(ISBLANK(BZ43), NOT(ISNUMBER(BZ43))), 0, BZ43)>0, CE43-CF43-IF(OR(ISBLANK(BY43), NOT(ISNUMBER(BY43))), 0, BY43)-IF(OR(ISBLANK(BZ43), NOT(ISNUMBER(BZ43))), 0, BZ43)-IF(OR(ISBLANK(CA43), NOT(ISNUMBER(CA43))), 0, CA43), 0), 0), 0)),\n                    AND(ISTEXT(BX43), BX43=\"112\", AW43=1), MAX(0, IF(CE43-IF(OR(ISBLANK(BY43), NOT(ISNUMBER(BY43))), 0, BY43)>0, IF(CE43-IF(OR(ISBLANK(BY43), NOT(ISNUMBER(BY43))), 0, BY43)-IF(OR(ISBLANK(BZ43), NOT(ISNUMBER(BZ43))), 0, BZ43)>0, IF(CE43-IF(OR(ISBLANK(BY43), NOT(ISNUMBER(BY43))), 0, BY43)-IF(OR(ISBLANK(BZ43), NOT(ISNUMBER(BZ43))), 0, BZ43)-IF(OR(ISBLANK(CA43), NOT(ISNUMBER(CA43))), 0, CA43)>0, CE43-IF(OR(ISBLANK(BY43), NOT(ISNUMBER(BY43))), 0, BY43)-IF(OR(ISBLANK(BZ43), NOT(ISNUMBER(BZ43))), 0, BZ43)-IF(OR(ISBLANK(CA43), NOT(ISNUMBER(CA43))), 0, CA43)-CF43, 0), 0), 0)),\n                    AND(ISTEXT(BX43), BX43=\"121\", AW43=2), MAX(0, IF(CE43-CG43>0, IF(CE43-CG43-IF(OR(ISBLANK(CB43), NOT(ISNUMBER(CB43))), 0, CB43)>0, IF(CE43-CG43-IF(OR(ISBLANK(CB43), NOT(ISNUMBER(CB43))), 0, CB43)-IF(OR(ISBLANK(CC43), NOT(ISNUMBER(CC43))), 0, CC43)>0, CE43-CG43-IF(OR(ISBLANK(CB43), NOT(ISNUMBER(CB43))), 0, CB43)-IF(OR(ISBLANK(CC43), NOT(ISNUMBER(CC43))), 0, CC43)-IF(OR(ISBLANK(CD43), NOT(ISNUMBER(CD43))), 0, CD43), 0), 0), 0)),\n                    AND(ISTEXT(BX43), BX43=\"122\", AW43=2), MAX(0, IF(CE43-IF(OR(ISBLANK(CB43), NOT(ISNUMBER(CB43))), 0, CB43)>0, IF(CE43-IF(OR(ISBLANK(CB43), NOT(ISNUMBER(CB43))), 0, CB43)-IF(OR(ISBLANK(CC43), NOT(ISNUMBER(CC43))), 0, CC43)>0, IF(CE43-IF(OR(ISBLANK(CB43), NOT(ISNUMBER(CB43))), 0, CB43)-IF(OR(ISBLANK(CC43), NOT(ISNUMBER(CC43))), 0, CC43)-IF(OR(ISBLANK(CD43), NOT(ISNUMBER(CD43))), 0, CD43)>0, CE43-IF(OR(ISBLANK(CB43), NOT(ISNUMBER(CB43))), 0, CB43)-IF(OR(ISBLANK(CC43), NOT(ISNUMBER(CC43))), 0, CC43)-IF(OR(ISBLANK(CD43), NOT(ISNUMBER(CD43))), 0, CD43)-CG43, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW43=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX43=\"211\", BX43=\"212\", BX43=\"221\", BX43=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX43), BX43=\"111\", AW43=1), 0-MIN(0,MAX(CE43-CF43,0))+ 0-MIN(0,MAX(CE43-CF43-0,0))+ 0-MIN(0,MAX(CE43-CF43-0-0,0)),\n                    AND(ISTEXT(BX43), BX43=\"112\", AW43=1), 0-MIN(0,MAX(CE43,0))+ 0-MIN(0,MAX(CE43-0,0))+ 0-MIN(0,MAX(CE43-0-0,0)),\n                    AND(ISTEXT(BX43), BX43=\"121\", AW43=2), 0-MIN(0,MAX(CE43-CG43,0))+ 0-MIN(0,MAX(CE43-CG43-0,0))+ 0-MIN(0,MAX(CE43-CG43-0-0,0)),\n                    AND(ISTEXT(BX43), BX43=\"122\", AW43=2), 0-MIN(0,MAX(CE43,0))+ 0-MIN(0,MAX(CE43-0,0))+ 0-MIN(0,MAX(CE43-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW43=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX43=\"211\", BX43=\"212\", BX43=\"221\", BX43=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX43), BX43=\"111\", AW43=1), IF(ISBLANK(BY43), 0, BY43)-MIN(IF(ISBLANK(BY43), 0, BY43),MAX(CE43-CF43,0))+ IF(ISBLANK(BZ43), 0, BZ43)-MIN(IF(ISBLANK(BZ43), 0, BZ43),MAX(CE43-CF43-IF(ISBLANK(BY43), 0, BY43),0))+ IF(ISBLANK(CA43), 0, CA43)-MIN(IF(ISBLANK(CA43), 0, CA43),MAX(CE43-CF43-IF(ISBLANK(BY43), 0, BY43)-IF(ISBLANK(BZ43), 0, BZ43),0)),\n                    AND(ISTEXT(BX43), BX43=\"112\", AW43=1), IF(ISBLANK(BY43), 0, BY43)-MIN(IF(ISBLANK(BY43), 0, BY43),MAX(CE43,0))+ IF(ISBLANK(BZ43), 0, BZ43)-MIN(IF(ISBLANK(BZ43), 0, BZ43),MAX(CE43-IF(ISBLANK(BY43), 0, BY43),0))+ IF(ISBLANK(CA43), 0, CA43)-MIN(IF(ISBLANK(CA43), 0, CA43),MAX(CE43-IF(ISBLANK(BY43), 0, BY43)-IF(ISBLANK(BZ43), 0, BZ43),0)),\n                    AND(ISTEXT(BX43), BX43=\"121\", AW43=2), IF(ISBLANK(CB43), 0, CB43)-MIN(IF(ISBLANK(CB43), 0, CB43),MAX(CE43-CG43,0))+ IF(ISBLANK(CC43), 0, CC43)-MIN(IF(ISBLANK(CC43), 0, CC43),MAX(CE43-CG43-IF(ISBLANK(CB43), 0, CB43),0))+ IF(ISBLANK(CD43), 0, CD43)-MIN(IF(ISBLANK(CD43), 0, CD43),MAX(CE43-CG43-IF(ISBLANK(CB43), 0, CB43)-IF(ISBLANK(CC43), 0, CC43),0)),\n                    AND(ISTEXT(BX43), BX43=\"122\", AW43=2), IF(ISBLANK(CB43), 0, CB43)-MIN(IF(ISBLANK(CB43), 0, CB43),MAX(CE43,0))+ IF(ISBLANK(CC43), 0, CC43)-MIN(IF(ISBLANK(CC43), 0, CC43),MAX(CE43-IF(ISBLANK(CB43), 0, CB43),0))+ IF(ISBLANK(CD43), 0, CD43)-MIN(IF(ISBLANK(CD43), 0, CD43),MAX(CE43-IF(ISBLANK(CB43), 0, CB43)-IF(ISBLANK(CC43), 0, CC43),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW43=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI43), IF(OR(ISBLANK(CI43), NOT(ISNUMBER(CI43))), 0, CI43),\n                    AW43=1, 0 + 0 + 0,\n                    AW43=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW43=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI43), IF(OR(ISBLANK(CI43), NOT(ISNUMBER(CI43))), 0, CI43),\n                    AW43=1, IF(ISBLANK(BY43), 0, BY43) + IF(ISBLANK(BZ43), 0, BZ43) + IF(ISBLANK(CA43), 0, CA43),\n                    AW43=2, IF(ISBLANK(CB43), 0, CB43) + IF(ISBLANK(CC43), 0, CC43) + IF(ISBLANK(CD43), 0, CD43)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK43>=CJ43, 0,\n        CK43<CJ43, CJ43-CK43\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO43=Pulldown!$A$1,1,CO43=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP43=1, CP43=2)), 0%,\n    ISERROR(MATCH(CQ43, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP43=1, VLOOKUP(CQ43, Subsidy!$A$2:$G$26, 6, 0),\n    CP43=2, VLOOKUP(CQ43, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP43=1, CP43=2)), 0%,\n    ISERROR(MATCH(CQ43, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP43=1, VLOOKUP(CQ43, Subsidy!$A$2:$D$26, 2, 0),\n    CP43=2, VLOOKUP(CQ43, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP43=1, CP43=2)), 0,\n    ISERROR(MATCH(CQ43, Subsidy!$A$2:$A$26, 0)), 0,\n    CP43=2, \"N/A\",\n    AND(CP43=1, CQ43<=9), VLOOKUP(CQ43, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP43=1, CQ43<=9, NOT(ISERROR(MATCH(CQ43, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL43-CU43, 0), 0)","v":0},0,0,0,0,0,0,0]
[35,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C44=\"\", C44=\"Pls select\"), 0,\nC44=Pulldown!$F$2, 1,\nC44=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F44<>\"\", G44<>\"\", G44<F44), \"Invalid Date Order\",\n    AND(F44=\"\", G44=\"\"), \"Input Required\",\n    AND(F44=\"\", G44<>\"\"), IF(G44<E44, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F44=\"\", G44=\"\"), \"Input Required\",\n    G44<E44, \"Date Before Transition\",\n    AND(D44=1, DATEDIF(F44, G44+1, \"y\")>=2), \"1-valid\",\n    AND(D44=1, DATEDIF(F44, G44+1, \"y\")<2), \"1-invalid\",\n    AND(D44=2, DATEDIF(F44, G44+1, \"y\")>=5), \"2-valid\",\n    AND(D44=2, DATEDIF(F44, G44+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H44=\"1-valid\", 1,\n    $H44=\"2-valid\", 2,\n    $H44=\"Input Required\", 3,\n    $H44=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F44=\"\",G44=\"\"),\"Input Required\",\n$F44>=$E44,\"轉制日後開始受僱\",\n$E44>$F44,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J44=\"轉制日前開始受僱\", 1,\n    $J44=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L44=Pulldown!$C$1,22500,$L44=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L44=Pulldown!$C$1,2/3,$L44=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV44=\"\",0,AV44=Pulldown!$B$2,1,AV44=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX44=\"\",0,AX44=Pulldown!$G$1,1,AX44=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV44=\"\",0,BV44=Pulldown!$H$1,1,BV44=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW44=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX44=\"211\", BX44=\"212\", BX44=\"221\", BX44=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX44), BX44=\"111\", AW44=1), MAX(0, IF(CE44-CF44>0, IF(CE44-CF44-0>0, IF(CE44-CF44-0-0>0, CE44-CF44-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX44), BX44=\"112\", AW44=1), MAX(0, IF(CE44-0>0, IF(CE44-0-0>0, IF(CE44-0-0-0>0, CE44-0-0-0-CF44, 0), 0), 0)),\n                    AND(ISTEXT(BX44), BX44=\"121\", AW44=2), MAX(0, IF(CE44-CG44>0, IF(CE44-CG44-0>0, IF(CE44-CG44-0-0>0, CE44-CG44-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX44), BX44=\"122\", AW44=2), MAX(0, IF(CE44-0>0, IF(CE44-0-0>0, IF(CE44-0-0-0>0, CE44-0-0-0-CG44, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW44=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX44=\"211\", BX44=\"212\", BX44=\"221\", BX44=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX44), BX44=\"111\", AW44=1), MAX(0, IF(CE44-CF44>0, IF(CE44-CF44-IF(OR(ISBLANK(BY44), NOT(ISNUMBER(BY44))), 0, BY44)>0, IF(CE44-CF44-IF(OR(ISBLANK(BY44), NOT(ISNUMBER(BY44))), 0, BY44)-IF(OR(ISBLANK(BZ44), NOT(ISNUMBER(BZ44))), 0, BZ44)>0, CE44-CF44-IF(OR(ISBLANK(BY44), NOT(ISNUMBER(BY44))), 0, BY44)-IF(OR(ISBLANK(BZ44), NOT(ISNUMBER(BZ44))), 0, BZ44)-IF(OR(ISBLANK(CA44), NOT(ISNUMBER(CA44))), 0, CA44), 0), 0), 0)),\n                    AND(ISTEXT(BX44), BX44=\"112\", AW44=1), MAX(0, IF(CE44-IF(OR(ISBLANK(BY44), NOT(ISNUMBER(BY44))), 0, BY44)>0, IF(CE44-IF(OR(ISBLANK(BY44), NOT(ISNUMBER(BY44))), 0, BY44)-IF(OR(ISBLANK(BZ44), NOT(ISNUMBER(BZ44))), 0, BZ44)>0, IF(CE44-IF(OR(ISBLANK(BY44), NOT(ISNUMBER(BY44))), 0, BY44)-IF(OR(ISBLANK(BZ44), NOT(ISNUMBER(BZ44))), 0, BZ44)-IF(OR(ISBLANK(CA44), NOT(ISNUMBER(CA44))), 0, CA44)>0, CE44-IF(OR(ISBLANK(BY44), NOT(ISNUMBER(BY44))), 0, BY44)-IF(OR(ISBLANK(BZ44), NOT(ISNUMBER(BZ44))), 0, BZ44)-IF(OR(ISBLANK(CA44), NOT(ISNUMBER(CA44))), 0, CA44)-CF44, 0), 0), 0)),\n                    AND(ISTEXT(BX44), BX44=\"121\", AW44=2), MAX(0, IF(CE44-CG44>0, IF(CE44-CG44-IF(OR(ISBLANK(CB44), NOT(ISNUMBER(CB44))), 0, CB44)>0, IF(CE44-CG44-IF(OR(ISBLANK(CB44), NOT(ISNUMBER(CB44))), 0, CB44)-IF(OR(ISBLANK(CC44), NOT(ISNUMBER(CC44))), 0, CC44)>0, CE44-CG44-IF(OR(ISBLANK(CB44), NOT(ISNUMBER(CB44))), 0, CB44)-IF(OR(ISBLANK(CC44), NOT(ISNUMBER(CC44))), 0, CC44)-IF(OR(ISBLANK(CD44), NOT(ISNUMBER(CD44))), 0, CD44), 0), 0), 0)),\n                    AND(ISTEXT(BX44), BX44=\"122\", AW44=2), MAX(0, IF(CE44-IF(OR(ISBLANK(CB44), NOT(ISNUMBER(CB44))), 0, CB44)>0, IF(CE44-IF(OR(ISBLANK(CB44), NOT(ISNUMBER(CB44))), 0, CB44)-IF(OR(ISBLANK(CC44), NOT(ISNUMBER(CC44))), 0, CC44)>0, IF(CE44-IF(OR(ISBLANK(CB44), NOT(ISNUMBER(CB44))), 0, CB44)-IF(OR(ISBLANK(CC44), NOT(ISNUMBER(CC44))), 0, CC44)-IF(OR(ISBLANK(CD44), NOT(ISNUMBER(CD44))), 0, CD44)>0, CE44-IF(OR(ISBLANK(CB44), NOT(ISNUMBER(CB44))), 0, CB44)-IF(OR(ISBLANK(CC44), NOT(ISNUMBER(CC44))), 0, CC44)-IF(OR(ISBLANK(CD44), NOT(ISNUMBER(CD44))), 0, CD44)-CG44, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW44=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX44=\"211\", BX44=\"212\", BX44=\"221\", BX44=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX44), BX44=\"111\", AW44=1), 0-MIN(0,MAX(CE44-CF44,0))+ 0-MIN(0,MAX(CE44-CF44-0,0))+ 0-MIN(0,MAX(CE44-CF44-0-0,0)),\n                    AND(ISTEXT(BX44), BX44=\"112\", AW44=1), 0-MIN(0,MAX(CE44,0))+ 0-MIN(0,MAX(CE44-0,0))+ 0-MIN(0,MAX(CE44-0-0,0)),\n                    AND(ISTEXT(BX44), BX44=\"121\", AW44=2), 0-MIN(0,MAX(CE44-CG44,0))+ 0-MIN(0,MAX(CE44-CG44-0,0))+ 0-MIN(0,MAX(CE44-CG44-0-0,0)),\n                    AND(ISTEXT(BX44), BX44=\"122\", AW44=2), 0-MIN(0,MAX(CE44,0))+ 0-MIN(0,MAX(CE44-0,0))+ 0-MIN(0,MAX(CE44-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW44=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX44=\"211\", BX44=\"212\", BX44=\"221\", BX44=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX44), BX44=\"111\", AW44=1), IF(ISBLANK(BY44), 0, BY44)-MIN(IF(ISBLANK(BY44), 0, BY44),MAX(CE44-CF44,0))+ IF(ISBLANK(BZ44), 0, BZ44)-MIN(IF(ISBLANK(BZ44), 0, BZ44),MAX(CE44-CF44-IF(ISBLANK(BY44), 0, BY44),0))+ IF(ISBLANK(CA44), 0, CA44)-MIN(IF(ISBLANK(CA44), 0, CA44),MAX(CE44-CF44-IF(ISBLANK(BY44), 0, BY44)-IF(ISBLANK(BZ44), 0, BZ44),0)),\n                    AND(ISTEXT(BX44), BX44=\"112\", AW44=1), IF(ISBLANK(BY44), 0, BY44)-MIN(IF(ISBLANK(BY44), 0, BY44),MAX(CE44,0))+ IF(ISBLANK(BZ44), 0, BZ44)-MIN(IF(ISBLANK(BZ44), 0, BZ44),MAX(CE44-IF(ISBLANK(BY44), 0, BY44),0))+ IF(ISBLANK(CA44), 0, CA44)-MIN(IF(ISBLANK(CA44), 0, CA44),MAX(CE44-IF(ISBLANK(BY44), 0, BY44)-IF(ISBLANK(BZ44), 0, BZ44),0)),\n                    AND(ISTEXT(BX44), BX44=\"121\", AW44=2), IF(ISBLANK(CB44), 0, CB44)-MIN(IF(ISBLANK(CB44), 0, CB44),MAX(CE44-CG44,0))+ IF(ISBLANK(CC44), 0, CC44)-MIN(IF(ISBLANK(CC44), 0, CC44),MAX(CE44-CG44-IF(ISBLANK(CB44), 0, CB44),0))+ IF(ISBLANK(CD44), 0, CD44)-MIN(IF(ISBLANK(CD44), 0, CD44),MAX(CE44-CG44-IF(ISBLANK(CB44), 0, CB44)-IF(ISBLANK(CC44), 0, CC44),0)),\n                    AND(ISTEXT(BX44), BX44=\"122\", AW44=2), IF(ISBLANK(CB44), 0, CB44)-MIN(IF(ISBLANK(CB44), 0, CB44),MAX(CE44,0))+ IF(ISBLANK(CC44), 0, CC44)-MIN(IF(ISBLANK(CC44), 0, CC44),MAX(CE44-IF(ISBLANK(CB44), 0, CB44),0))+ IF(ISBLANK(CD44), 0, CD44)-MIN(IF(ISBLANK(CD44), 0, CD44),MAX(CE44-IF(ISBLANK(CB44), 0, CB44)-IF(ISBLANK(CC44), 0, CC44),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW44=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI44), IF(OR(ISBLANK(CI44), NOT(ISNUMBER(CI44))), 0, CI44),\n                    AW44=1, 0 + 0 + 0,\n                    AW44=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW44=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI44), IF(OR(ISBLANK(CI44), NOT(ISNUMBER(CI44))), 0, CI44),\n                    AW44=1, IF(ISBLANK(BY44), 0, BY44) + IF(ISBLANK(BZ44), 0, BZ44) + IF(ISBLANK(CA44), 0, CA44),\n                    AW44=2, IF(ISBLANK(CB44), 0, CB44) + IF(ISBLANK(CC44), 0, CC44) + IF(ISBLANK(CD44), 0, CD44)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK44>=CJ44, 0,\n        CK44<CJ44, CJ44-CK44\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO44=Pulldown!$A$1,1,CO44=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP44=1, CP44=2)), 0%,\n    ISERROR(MATCH(CQ44, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP44=1, VLOOKUP(CQ44, Subsidy!$A$2:$G$26, 6, 0),\n    CP44=2, VLOOKUP(CQ44, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP44=1, CP44=2)), 0%,\n    ISERROR(MATCH(CQ44, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP44=1, VLOOKUP(CQ44, Subsidy!$A$2:$D$26, 2, 0),\n    CP44=2, VLOOKUP(CQ44, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP44=1, CP44=2)), 0,\n    ISERROR(MATCH(CQ44, Subsidy!$A$2:$A$26, 0)), 0,\n    CP44=2, \"N/A\",\n    AND(CP44=1, CQ44<=9), VLOOKUP(CQ44, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP44=1, CQ44<=9, NOT(ISERROR(MATCH(CQ44, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL44-CU44, 0), 0)","v":0},0,0,0,0,0,0,0]
[36,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C45=\"\", C45=\"Pls select\"), 0,\nC45=Pulldown!$F$2, 1,\nC45=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F45<>\"\", G45<>\"\", G45<F45), \"Invalid Date Order\",\n    AND(F45=\"\", G45=\"\"), \"Input Required\",\n    AND(F45=\"\", G45<>\"\"), IF(G45<E45, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F45=\"\", G45=\"\"), \"Input Required\",\n    G45<E45, \"Date Before Transition\",\n    AND(D45=1, DATEDIF(F45, G45+1, \"y\")>=2), \"1-valid\",\n    AND(D45=1, DATEDIF(F45, G45+1, \"y\")<2), \"1-invalid\",\n    AND(D45=2, DATEDIF(F45, G45+1, \"y\")>=5), \"2-valid\",\n    AND(D45=2, DATEDIF(F45, G45+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H45=\"1-valid\", 1,\n    $H45=\"2-valid\", 2,\n    $H45=\"Input Required\", 3,\n    $H45=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F45=\"\",G45=\"\"),\"Input Required\",\n$F45>=$E45,\"轉制日後開始受僱\",\n$E45>$F45,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J45=\"轉制日前開始受僱\", 1,\n    $J45=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L45=Pulldown!$C$1,22500,$L45=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L45=Pulldown!$C$1,2/3,$L45=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV45=\"\",0,AV45=Pulldown!$B$2,1,AV45=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX45=\"\",0,AX45=Pulldown!$G$1,1,AX45=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV45=\"\",0,BV45=Pulldown!$H$1,1,BV45=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW45=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX45=\"211\", BX45=\"212\", BX45=\"221\", BX45=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX45), BX45=\"111\", AW45=1), MAX(0, IF(CE45-CF45>0, IF(CE45-CF45-0>0, IF(CE45-CF45-0-0>0, CE45-CF45-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX45), BX45=\"112\", AW45=1), MAX(0, IF(CE45-0>0, IF(CE45-0-0>0, IF(CE45-0-0-0>0, CE45-0-0-0-CF45, 0), 0), 0)),\n                    AND(ISTEXT(BX45), BX45=\"121\", AW45=2), MAX(0, IF(CE45-CG45>0, IF(CE45-CG45-0>0, IF(CE45-CG45-0-0>0, CE45-CG45-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX45), BX45=\"122\", AW45=2), MAX(0, IF(CE45-0>0, IF(CE45-0-0>0, IF(CE45-0-0-0>0, CE45-0-0-0-CG45, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW45=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX45=\"211\", BX45=\"212\", BX45=\"221\", BX45=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX45), BX45=\"111\", AW45=1), MAX(0, IF(CE45-CF45>0, IF(CE45-CF45-IF(OR(ISBLANK(BY45), NOT(ISNUMBER(BY45))), 0, BY45)>0, IF(CE45-CF45-IF(OR(ISBLANK(BY45), NOT(ISNUMBER(BY45))), 0, BY45)-IF(OR(ISBLANK(BZ45), NOT(ISNUMBER(BZ45))), 0, BZ45)>0, CE45-CF45-IF(OR(ISBLANK(BY45), NOT(ISNUMBER(BY45))), 0, BY45)-IF(OR(ISBLANK(BZ45), NOT(ISNUMBER(BZ45))), 0, BZ45)-IF(OR(ISBLANK(CA45), NOT(ISNUMBER(CA45))), 0, CA45), 0), 0), 0)),\n                    AND(ISTEXT(BX45), BX45=\"112\", AW45=1), MAX(0, IF(CE45-IF(OR(ISBLANK(BY45), NOT(ISNUMBER(BY45))), 0, BY45)>0, IF(CE45-IF(OR(ISBLANK(BY45), NOT(ISNUMBER(BY45))), 0, BY45)-IF(OR(ISBLANK(BZ45), NOT(ISNUMBER(BZ45))), 0, BZ45)>0, IF(CE45-IF(OR(ISBLANK(BY45), NOT(ISNUMBER(BY45))), 0, BY45)-IF(OR(ISBLANK(BZ45), NOT(ISNUMBER(BZ45))), 0, BZ45)-IF(OR(ISBLANK(CA45), NOT(ISNUMBER(CA45))), 0, CA45)>0, CE45-IF(OR(ISBLANK(BY45), NOT(ISNUMBER(BY45))), 0, BY45)-IF(OR(ISBLANK(BZ45), NOT(ISNUMBER(BZ45))), 0, BZ45)-IF(OR(ISBLANK(CA45), NOT(ISNUMBER(CA45))), 0, CA45)-CF45, 0), 0), 0)),\n                    AND(ISTEXT(BX45), BX45=\"121\", AW45=2), MAX(0, IF(CE45-CG45>0, IF(CE45-CG45-IF(OR(ISBLANK(CB45), NOT(ISNUMBER(CB45))), 0, CB45)>0, IF(CE45-CG45-IF(OR(ISBLANK(CB45), NOT(ISNUMBER(CB45))), 0, CB45)-IF(OR(ISBLANK(CC45), NOT(ISNUMBER(CC45))), 0, CC45)>0, CE45-CG45-IF(OR(ISBLANK(CB45), NOT(ISNUMBER(CB45))), 0, CB45)-IF(OR(ISBLANK(CC45), NOT(ISNUMBER(CC45))), 0, CC45)-IF(OR(ISBLANK(CD45), NOT(ISNUMBER(CD45))), 0, CD45), 0), 0), 0)),\n                    AND(ISTEXT(BX45), BX45=\"122\", AW45=2), MAX(0, IF(CE45-IF(OR(ISBLANK(CB45), NOT(ISNUMBER(CB45))), 0, CB45)>0, IF(CE45-IF(OR(ISBLANK(CB45), NOT(ISNUMBER(CB45))), 0, CB45)-IF(OR(ISBLANK(CC45), NOT(ISNUMBER(CC45))), 0, CC45)>0, IF(CE45-IF(OR(ISBLANK(CB45), NOT(ISNUMBER(CB45))), 0, CB45)-IF(OR(ISBLANK(CC45), NOT(ISNUMBER(CC45))), 0, CC45)-IF(OR(ISBLANK(CD45), NOT(ISNUMBER(CD45))), 0, CD45)>0, CE45-IF(OR(ISBLANK(CB45), NOT(ISNUMBER(CB45))), 0, CB45)-IF(OR(ISBLANK(CC45), NOT(ISNUMBER(CC45))), 0, CC45)-IF(OR(ISBLANK(CD45), NOT(ISNUMBER(CD45))), 0, CD45)-CG45, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW45=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX45=\"211\", BX45=\"212\", BX45=\"221\", BX45=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX45), BX45=\"111\", AW45=1), 0-MIN(0,MAX(CE45-CF45,0))+ 0-MIN(0,MAX(CE45-CF45-0,0))+ 0-MIN(0,MAX(CE45-CF45-0-0,0)),\n                    AND(ISTEXT(BX45), BX45=\"112\", AW45=1), 0-MIN(0,MAX(CE45,0))+ 0-MIN(0,MAX(CE45-0,0))+ 0-MIN(0,MAX(CE45-0-0,0)),\n                    AND(ISTEXT(BX45), BX45=\"121\", AW45=2), 0-MIN(0,MAX(CE45-CG45,0))+ 0-MIN(0,MAX(CE45-CG45-0,0))+ 0-MIN(0,MAX(CE45-CG45-0-0,0)),\n                    AND(ISTEXT(BX45), BX45=\"122\", AW45=2), 0-MIN(0,MAX(CE45,0))+ 0-MIN(0,MAX(CE45-0,0))+ 0-MIN(0,MAX(CE45-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW45=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX45=\"211\", BX45=\"212\", BX45=\"221\", BX45=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX45), BX45=\"111\", AW45=1), IF(ISBLANK(BY45), 0, BY45)-MIN(IF(ISBLANK(BY45), 0, BY45),MAX(CE45-CF45,0))+ IF(ISBLANK(BZ45), 0, BZ45)-MIN(IF(ISBLANK(BZ45), 0, BZ45),MAX(CE45-CF45-IF(ISBLANK(BY45), 0, BY45),0))+ IF(ISBLANK(CA45), 0, CA45)-MIN(IF(ISBLANK(CA45), 0, CA45),MAX(CE45-CF45-IF(ISBLANK(BY45), 0, BY45)-IF(ISBLANK(BZ45), 0, BZ45),0)),\n                    AND(ISTEXT(BX45), BX45=\"112\", AW45=1), IF(ISBLANK(BY45), 0, BY45)-MIN(IF(ISBLANK(BY45), 0, BY45),MAX(CE45,0))+ IF(ISBLANK(BZ45), 0, BZ45)-MIN(IF(ISBLANK(BZ45), 0, BZ45),MAX(CE45-IF(ISBLANK(BY45), 0, BY45),0))+ IF(ISBLANK(CA45), 0, CA45)-MIN(IF(ISBLANK(CA45), 0, CA45),MAX(CE45-IF(ISBLANK(BY45), 0, BY45)-IF(ISBLANK(BZ45), 0, BZ45),0)),\n                    AND(ISTEXT(BX45), BX45=\"121\", AW45=2), IF(ISBLANK(CB45), 0, CB45)-MIN(IF(ISBLANK(CB45), 0, CB45),MAX(CE45-CG45,0))+ IF(ISBLANK(CC45), 0, CC45)-MIN(IF(ISBLANK(CC45), 0, CC45),MAX(CE45-CG45-IF(ISBLANK(CB45), 0, CB45),0))+ IF(ISBLANK(CD45), 0, CD45)-MIN(IF(ISBLANK(CD45), 0, CD45),MAX(CE45-CG45-IF(ISBLANK(CB45), 0, CB45)-IF(ISBLANK(CC45), 0, CC45),0)),\n                    AND(ISTEXT(BX45), BX45=\"122\", AW45=2), IF(ISBLANK(CB45), 0, CB45)-MIN(IF(ISBLANK(CB45), 0, CB45),MAX(CE45,0))+ IF(ISBLANK(CC45), 0, CC45)-MIN(IF(ISBLANK(CC45), 0, CC45),MAX(CE45-IF(ISBLANK(CB45), 0, CB45),0))+ IF(ISBLANK(CD45), 0, CD45)-MIN(IF(ISBLANK(CD45), 0, CD45),MAX(CE45-IF(ISBLANK(CB45), 0, CB45)-IF(ISBLANK(CC45), 0, CC45),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW45=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI45), IF(OR(ISBLANK(CI45), NOT(ISNUMBER(CI45))), 0, CI45),\n                    AW45=1, 0 + 0 + 0,\n                    AW45=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW45=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI45), IF(OR(ISBLANK(CI45), NOT(ISNUMBER(CI45))), 0, CI45),\n                    AW45=1, IF(ISBLANK(BY45), 0, BY45) + IF(ISBLANK(BZ45), 0, BZ45) + IF(ISBLANK(CA45), 0, CA45),\n                    AW45=2, IF(ISBLANK(CB45), 0, CB45) + IF(ISBLANK(CC45), 0, CC45) + IF(ISBLANK(CD45), 0, CD45)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK45>=CJ45, 0,\n        CK45<CJ45, CJ45-CK45\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO45=Pulldown!$A$1,1,CO45=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP45=1, CP45=2)), 0%,\n    ISERROR(MATCH(CQ45, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP45=1, VLOOKUP(CQ45, Subsidy!$A$2:$G$26, 6, 0),\n    CP45=2, VLOOKUP(CQ45, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP45=1, CP45=2)), 0%,\n    ISERROR(MATCH(CQ45, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP45=1, VLOOKUP(CQ45, Subsidy!$A$2:$D$26, 2, 0),\n    CP45=2, VLOOKUP(CQ45, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP45=1, CP45=2)), 0,\n    ISERROR(MATCH(CQ45, Subsidy!$A$2:$A$26, 0)), 0,\n    CP45=2, \"N/A\",\n    AND(CP45=1, CQ45<=9), VLOOKUP(CQ45, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP45=1, CQ45<=9, NOT(ISERROR(MATCH(CQ45, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL45-CU45, 0), 0)","v":0},0,0,0,0,0,0,0]
[37,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C46=\"\", C46=\"Pls select\"), 0,\nC46=Pulldown!$F$2, 1,\nC46=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F46<>\"\", G46<>\"\", G46<F46), \"Invalid Date Order\",\n    AND(F46=\"\", G46=\"\"), \"Input Required\",\n    AND(F46=\"\", G46<>\"\"), IF(G46<E46, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F46=\"\", G46=\"\"), \"Input Required\",\n    G46<E46, \"Date Before Transition\",\n    AND(D46=1, DATEDIF(F46, G46+1, \"y\")>=2), \"1-valid\",\n    AND(D46=1, DATEDIF(F46, G46+1, \"y\")<2), \"1-invalid\",\n    AND(D46=2, DATEDIF(F46, G46+1, \"y\")>=5), \"2-valid\",\n    AND(D46=2, DATEDIF(F46, G46+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H46=\"1-valid\", 1,\n    $H46=\"2-valid\", 2,\n    $H46=\"Input Required\", 3,\n    $H46=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F46=\"\",G46=\"\"),\"Input Required\",\n$F46>=$E46,\"轉制日後開始受僱\",\n$E46>$F46,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J46=\"轉制日前開始受僱\", 1,\n    $J46=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L46=Pulldown!$C$1,22500,$L46=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L46=Pulldown!$C$1,2/3,$L46=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV46=\"\",0,AV46=Pulldown!$B$2,1,AV46=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX46=\"\",0,AX46=Pulldown!$G$1,1,AX46=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV46=\"\",0,BV46=Pulldown!$H$1,1,BV46=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW46=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX46=\"211\", BX46=\"212\", BX46=\"221\", BX46=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX46), BX46=\"111\", AW46=1), MAX(0, IF(CE46-CF46>0, IF(CE46-CF46-0>0, IF(CE46-CF46-0-0>0, CE46-CF46-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX46), BX46=\"112\", AW46=1), MAX(0, IF(CE46-0>0, IF(CE46-0-0>0, IF(CE46-0-0-0>0, CE46-0-0-0-CF46, 0), 0), 0)),\n                    AND(ISTEXT(BX46), BX46=\"121\", AW46=2), MAX(0, IF(CE46-CG46>0, IF(CE46-CG46-0>0, IF(CE46-CG46-0-0>0, CE46-CG46-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX46), BX46=\"122\", AW46=2), MAX(0, IF(CE46-0>0, IF(CE46-0-0>0, IF(CE46-0-0-0>0, CE46-0-0-0-CG46, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW46=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX46=\"211\", BX46=\"212\", BX46=\"221\", BX46=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX46), BX46=\"111\", AW46=1), MAX(0, IF(CE46-CF46>0, IF(CE46-CF46-IF(OR(ISBLANK(BY46), NOT(ISNUMBER(BY46))), 0, BY46)>0, IF(CE46-CF46-IF(OR(ISBLANK(BY46), NOT(ISNUMBER(BY46))), 0, BY46)-IF(OR(ISBLANK(BZ46), NOT(ISNUMBER(BZ46))), 0, BZ46)>0, CE46-CF46-IF(OR(ISBLANK(BY46), NOT(ISNUMBER(BY46))), 0, BY46)-IF(OR(ISBLANK(BZ46), NOT(ISNUMBER(BZ46))), 0, BZ46)-IF(OR(ISBLANK(CA46), NOT(ISNUMBER(CA46))), 0, CA46), 0), 0), 0)),\n                    AND(ISTEXT(BX46), BX46=\"112\", AW46=1), MAX(0, IF(CE46-IF(OR(ISBLANK(BY46), NOT(ISNUMBER(BY46))), 0, BY46)>0, IF(CE46-IF(OR(ISBLANK(BY46), NOT(ISNUMBER(BY46))), 0, BY46)-IF(OR(ISBLANK(BZ46), NOT(ISNUMBER(BZ46))), 0, BZ46)>0, IF(CE46-IF(OR(ISBLANK(BY46), NOT(ISNUMBER(BY46))), 0, BY46)-IF(OR(ISBLANK(BZ46), NOT(ISNUMBER(BZ46))), 0, BZ46)-IF(OR(ISBLANK(CA46), NOT(ISNUMBER(CA46))), 0, CA46)>0, CE46-IF(OR(ISBLANK(BY46), NOT(ISNUMBER(BY46))), 0, BY46)-IF(OR(ISBLANK(BZ46), NOT(ISNUMBER(BZ46))), 0, BZ46)-IF(OR(ISBLANK(CA46), NOT(ISNUMBER(CA46))), 0, CA46)-CF46, 0), 0), 0)),\n                    AND(ISTEXT(BX46), BX46=\"121\", AW46=2), MAX(0, IF(CE46-CG46>0, IF(CE46-CG46-IF(OR(ISBLANK(CB46), NOT(ISNUMBER(CB46))), 0, CB46)>0, IF(CE46-CG46-IF(OR(ISBLANK(CB46), NOT(ISNUMBER(CB46))), 0, CB46)-IF(OR(ISBLANK(CC46), NOT(ISNUMBER(CC46))), 0, CC46)>0, CE46-CG46-IF(OR(ISBLANK(CB46), NOT(ISNUMBER(CB46))), 0, CB46)-IF(OR(ISBLANK(CC46), NOT(ISNUMBER(CC46))), 0, CC46)-IF(OR(ISBLANK(CD46), NOT(ISNUMBER(CD46))), 0, CD46), 0), 0), 0)),\n                    AND(ISTEXT(BX46), BX46=\"122\", AW46=2), MAX(0, IF(CE46-IF(OR(ISBLANK(CB46), NOT(ISNUMBER(CB46))), 0, CB46)>0, IF(CE46-IF(OR(ISBLANK(CB46), NOT(ISNUMBER(CB46))), 0, CB46)-IF(OR(ISBLANK(CC46), NOT(ISNUMBER(CC46))), 0, CC46)>0, IF(CE46-IF(OR(ISBLANK(CB46), NOT(ISNUMBER(CB46))), 0, CB46)-IF(OR(ISBLANK(CC46), NOT(ISNUMBER(CC46))), 0, CC46)-IF(OR(ISBLANK(CD46), NOT(ISNUMBER(CD46))), 0, CD46)>0, CE46-IF(OR(ISBLANK(CB46), NOT(ISNUMBER(CB46))), 0, CB46)-IF(OR(ISBLANK(CC46), NOT(ISNUMBER(CC46))), 0, CC46)-IF(OR(ISBLANK(CD46), NOT(ISNUMBER(CD46))), 0, CD46)-CG46, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW46=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX46=\"211\", BX46=\"212\", BX46=\"221\", BX46=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX46), BX46=\"111\", AW46=1), 0-MIN(0,MAX(CE46-CF46,0))+ 0-MIN(0,MAX(CE46-CF46-0,0))+ 0-MIN(0,MAX(CE46-CF46-0-0,0)),\n                    AND(ISTEXT(BX46), BX46=\"112\", AW46=1), 0-MIN(0,MAX(CE46,0))+ 0-MIN(0,MAX(CE46-0,0))+ 0-MIN(0,MAX(CE46-0-0,0)),\n                    AND(ISTEXT(BX46), BX46=\"121\", AW46=2), 0-MIN(0,MAX(CE46-CG46,0))+ 0-MIN(0,MAX(CE46-CG46-0,0))+ 0-MIN(0,MAX(CE46-CG46-0-0,0)),\n                    AND(ISTEXT(BX46), BX46=\"122\", AW46=2), 0-MIN(0,MAX(CE46,0))+ 0-MIN(0,MAX(CE46-0,0))+ 0-MIN(0,MAX(CE46-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW46=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX46=\"211\", BX46=\"212\", BX46=\"221\", BX46=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX46), BX46=\"111\", AW46=1), IF(ISBLANK(BY46), 0, BY46)-MIN(IF(ISBLANK(BY46), 0, BY46),MAX(CE46-CF46,0))+ IF(ISBLANK(BZ46), 0, BZ46)-MIN(IF(ISBLANK(BZ46), 0, BZ46),MAX(CE46-CF46-IF(ISBLANK(BY46), 0, BY46),0))+ IF(ISBLANK(CA46), 0, CA46)-MIN(IF(ISBLANK(CA46), 0, CA46),MAX(CE46-CF46-IF(ISBLANK(BY46), 0, BY46)-IF(ISBLANK(BZ46), 0, BZ46),0)),\n                    AND(ISTEXT(BX46), BX46=\"112\", AW46=1), IF(ISBLANK(BY46), 0, BY46)-MIN(IF(ISBLANK(BY46), 0, BY46),MAX(CE46,0))+ IF(ISBLANK(BZ46), 0, BZ46)-MIN(IF(ISBLANK(BZ46), 0, BZ46),MAX(CE46-IF(ISBLANK(BY46), 0, BY46),0))+ IF(ISBLANK(CA46), 0, CA46)-MIN(IF(ISBLANK(CA46), 0, CA46),MAX(CE46-IF(ISBLANK(BY46), 0, BY46)-IF(ISBLANK(BZ46), 0, BZ46),0)),\n                    AND(ISTEXT(BX46), BX46=\"121\", AW46=2), IF(ISBLANK(CB46), 0, CB46)-MIN(IF(ISBLANK(CB46), 0, CB46),MAX(CE46-CG46,0))+ IF(ISBLANK(CC46), 0, CC46)-MIN(IF(ISBLANK(CC46), 0, CC46),MAX(CE46-CG46-IF(ISBLANK(CB46), 0, CB46),0))+ IF(ISBLANK(CD46), 0, CD46)-MIN(IF(ISBLANK(CD46), 0, CD46),MAX(CE46-CG46-IF(ISBLANK(CB46), 0, CB46)-IF(ISBLANK(CC46), 0, CC46),0)),\n                    AND(ISTEXT(BX46), BX46=\"122\", AW46=2), IF(ISBLANK(CB46), 0, CB46)-MIN(IF(ISBLANK(CB46), 0, CB46),MAX(CE46,0))+ IF(ISBLANK(CC46), 0, CC46)-MIN(IF(ISBLANK(CC46), 0, CC46),MAX(CE46-IF(ISBLANK(CB46), 0, CB46),0))+ IF(ISBLANK(CD46), 0, CD46)-MIN(IF(ISBLANK(CD46), 0, CD46),MAX(CE46-IF(ISBLANK(CB46), 0, CB46)-IF(ISBLANK(CC46), 0, CC46),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW46=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI46), IF(OR(ISBLANK(CI46), NOT(ISNUMBER(CI46))), 0, CI46),\n                    AW46=1, 0 + 0 + 0,\n                    AW46=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW46=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI46), IF(OR(ISBLANK(CI46), NOT(ISNUMBER(CI46))), 0, CI46),\n                    AW46=1, IF(ISBLANK(BY46), 0, BY46) + IF(ISBLANK(BZ46), 0, BZ46) + IF(ISBLANK(CA46), 0, CA46),\n                    AW46=2, IF(ISBLANK(CB46), 0, CB46) + IF(ISBLANK(CC46), 0, CC46) + IF(ISBLANK(CD46), 0, CD46)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK46>=CJ46, 0,\n        CK46<CJ46, CJ46-CK46\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO46=Pulldown!$A$1,1,CO46=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP46=1, CP46=2)), 0%,\n    ISERROR(MATCH(CQ46, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP46=1, VLOOKUP(CQ46, Subsidy!$A$2:$G$26, 6, 0),\n    CP46=2, VLOOKUP(CQ46, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP46=1, CP46=2)), 0%,\n    ISERROR(MATCH(CQ46, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP46=1, VLOOKUP(CQ46, Subsidy!$A$2:$D$26, 2, 0),\n    CP46=2, VLOOKUP(CQ46, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP46=1, CP46=2)), 0,\n    ISERROR(MATCH(CQ46, Subsidy!$A$2:$A$26, 0)), 0,\n    CP46=2, \"N/A\",\n    AND(CP46=1, CQ46<=9), VLOOKUP(CQ46, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP46=1, CQ46<=9, NOT(ISERROR(MATCH(CQ46, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL46-CU46, 0), 0)","v":0},0,0,0,0,0,0,0]
[38,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C47=\"\", C47=\"Pls select\"), 0,\nC47=Pulldown!$F$2, 1,\nC47=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F47<>\"\", G47<>\"\", G47<F47), \"Invalid Date Order\",\n    AND(F47=\"\", G47=\"\"), \"Input Required\",\n    AND(F47=\"\", G47<>\"\"), IF(G47<E47, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F47=\"\", G47=\"\"), \"Input Required\",\n    G47<E47, \"Date Before Transition\",\n    AND(D47=1, DATEDIF(F47, G47+1, \"y\")>=2), \"1-valid\",\n    AND(D47=1, DATEDIF(F47, G47+1, \"y\")<2), \"1-invalid\",\n    AND(D47=2, DATEDIF(F47, G47+1, \"y\")>=5), \"2-valid\",\n    AND(D47=2, DATEDIF(F47, G47+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H47=\"1-valid\", 1,\n    $H47=\"2-valid\", 2,\n    $H47=\"Input Required\", 3,\n    $H47=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F47=\"\",G47=\"\"),\"Input Required\",\n$F47>=$E47,\"轉制日後開始受僱\",\n$E47>$F47,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J47=\"轉制日前開始受僱\", 1,\n    $J47=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L47=Pulldown!$C$1,22500,$L47=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L47=Pulldown!$C$1,2/3,$L47=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV47=\"\",0,AV47=Pulldown!$B$2,1,AV47=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX47=\"\",0,AX47=Pulldown!$G$1,1,AX47=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV47=\"\",0,BV47=Pulldown!$H$1,1,BV47=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW47=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX47=\"211\", BX47=\"212\", BX47=\"221\", BX47=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX47), BX47=\"111\", AW47=1), MAX(0, IF(CE47-CF47>0, IF(CE47-CF47-0>0, IF(CE47-CF47-0-0>0, CE47-CF47-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX47), BX47=\"112\", AW47=1), MAX(0, IF(CE47-0>0, IF(CE47-0-0>0, IF(CE47-0-0-0>0, CE47-0-0-0-CF47, 0), 0), 0)),\n                    AND(ISTEXT(BX47), BX47=\"121\", AW47=2), MAX(0, IF(CE47-CG47>0, IF(CE47-CG47-0>0, IF(CE47-CG47-0-0>0, CE47-CG47-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX47), BX47=\"122\", AW47=2), MAX(0, IF(CE47-0>0, IF(CE47-0-0>0, IF(CE47-0-0-0>0, CE47-0-0-0-CG47, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW47=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX47=\"211\", BX47=\"212\", BX47=\"221\", BX47=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX47), BX47=\"111\", AW47=1), MAX(0, IF(CE47-CF47>0, IF(CE47-CF47-IF(OR(ISBLANK(BY47), NOT(ISNUMBER(BY47))), 0, BY47)>0, IF(CE47-CF47-IF(OR(ISBLANK(BY47), NOT(ISNUMBER(BY47))), 0, BY47)-IF(OR(ISBLANK(BZ47), NOT(ISNUMBER(BZ47))), 0, BZ47)>0, CE47-CF47-IF(OR(ISBLANK(BY47), NOT(ISNUMBER(BY47))), 0, BY47)-IF(OR(ISBLANK(BZ47), NOT(ISNUMBER(BZ47))), 0, BZ47)-IF(OR(ISBLANK(CA47), NOT(ISNUMBER(CA47))), 0, CA47), 0), 0), 0)),\n                    AND(ISTEXT(BX47), BX47=\"112\", AW47=1), MAX(0, IF(CE47-IF(OR(ISBLANK(BY47), NOT(ISNUMBER(BY47))), 0, BY47)>0, IF(CE47-IF(OR(ISBLANK(BY47), NOT(ISNUMBER(BY47))), 0, BY47)-IF(OR(ISBLANK(BZ47), NOT(ISNUMBER(BZ47))), 0, BZ47)>0, IF(CE47-IF(OR(ISBLANK(BY47), NOT(ISNUMBER(BY47))), 0, BY47)-IF(OR(ISBLANK(BZ47), NOT(ISNUMBER(BZ47))), 0, BZ47)-IF(OR(ISBLANK(CA47), NOT(ISNUMBER(CA47))), 0, CA47)>0, CE47-IF(OR(ISBLANK(BY47), NOT(ISNUMBER(BY47))), 0, BY47)-IF(OR(ISBLANK(BZ47), NOT(ISNUMBER(BZ47))), 0, BZ47)-IF(OR(ISBLANK(CA47), NOT(ISNUMBER(CA47))), 0, CA47)-CF47, 0), 0), 0)),\n                    AND(ISTEXT(BX47), BX47=\"121\", AW47=2), MAX(0, IF(CE47-CG47>0, IF(CE47-CG47-IF(OR(ISBLANK(CB47), NOT(ISNUMBER(CB47))), 0, CB47)>0, IF(CE47-CG47-IF(OR(ISBLANK(CB47), NOT(ISNUMBER(CB47))), 0, CB47)-IF(OR(ISBLANK(CC47), NOT(ISNUMBER(CC47))), 0, CC47)>0, CE47-CG47-IF(OR(ISBLANK(CB47), NOT(ISNUMBER(CB47))), 0, CB47)-IF(OR(ISBLANK(CC47), NOT(ISNUMBER(CC47))), 0, CC47)-IF(OR(ISBLANK(CD47), NOT(ISNUMBER(CD47))), 0, CD47), 0), 0), 0)),\n                    AND(ISTEXT(BX47), BX47=\"122\", AW47=2), MAX(0, IF(CE47-IF(OR(ISBLANK(CB47), NOT(ISNUMBER(CB47))), 0, CB47)>0, IF(CE47-IF(OR(ISBLANK(CB47), NOT(ISNUMBER(CB47))), 0, CB47)-IF(OR(ISBLANK(CC47), NOT(ISNUMBER(CC47))), 0, CC47)>0, IF(CE47-IF(OR(ISBLANK(CB47), NOT(ISNUMBER(CB47))), 0, CB47)-IF(OR(ISBLANK(CC47), NOT(ISNUMBER(CC47))), 0, CC47)-IF(OR(ISBLANK(CD47), NOT(ISNUMBER(CD47))), 0, CD47)>0, CE47-IF(OR(ISBLANK(CB47), NOT(ISNUMBER(CB47))), 0, CB47)-IF(OR(ISBLANK(CC47), NOT(ISNUMBER(CC47))), 0, CC47)-IF(OR(ISBLANK(CD47), NOT(ISNUMBER(CD47))), 0, CD47)-CG47, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW47=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX47=\"211\", BX47=\"212\", BX47=\"221\", BX47=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX47), BX47=\"111\", AW47=1), 0-MIN(0,MAX(CE47-CF47,0))+ 0-MIN(0,MAX(CE47-CF47-0,0))+ 0-MIN(0,MAX(CE47-CF47-0-0,0)),\n                    AND(ISTEXT(BX47), BX47=\"112\", AW47=1), 0-MIN(0,MAX(CE47,0))+ 0-MIN(0,MAX(CE47-0,0))+ 0-MIN(0,MAX(CE47-0-0,0)),\n                    AND(ISTEXT(BX47), BX47=\"121\", AW47=2), 0-MIN(0,MAX(CE47-CG47,0))+ 0-MIN(0,MAX(CE47-CG47-0,0))+ 0-MIN(0,MAX(CE47-CG47-0-0,0)),\n                    AND(ISTEXT(BX47), BX47=\"122\", AW47=2), 0-MIN(0,MAX(CE47,0))+ 0-MIN(0,MAX(CE47-0,0))+ 0-MIN(0,MAX(CE47-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW47=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX47=\"211\", BX47=\"212\", BX47=\"221\", BX47=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX47), BX47=\"111\", AW47=1), IF(ISBLANK(BY47), 0, BY47)-MIN(IF(ISBLANK(BY47), 0, BY47),MAX(CE47-CF47,0))+ IF(ISBLANK(BZ47), 0, BZ47)-MIN(IF(ISBLANK(BZ47), 0, BZ47),MAX(CE47-CF47-IF(ISBLANK(BY47), 0, BY47),0))+ IF(ISBLANK(CA47), 0, CA47)-MIN(IF(ISBLANK(CA47), 0, CA47),MAX(CE47-CF47-IF(ISBLANK(BY47), 0, BY47)-IF(ISBLANK(BZ47), 0, BZ47),0)),\n                    AND(ISTEXT(BX47), BX47=\"112\", AW47=1), IF(ISBLANK(BY47), 0, BY47)-MIN(IF(ISBLANK(BY47), 0, BY47),MAX(CE47,0))+ IF(ISBLANK(BZ47), 0, BZ47)-MIN(IF(ISBLANK(BZ47), 0, BZ47),MAX(CE47-IF(ISBLANK(BY47), 0, BY47),0))+ IF(ISBLANK(CA47), 0, CA47)-MIN(IF(ISBLANK(CA47), 0, CA47),MAX(CE47-IF(ISBLANK(BY47), 0, BY47)-IF(ISBLANK(BZ47), 0, BZ47),0)),\n                    AND(ISTEXT(BX47), BX47=\"121\", AW47=2), IF(ISBLANK(CB47), 0, CB47)-MIN(IF(ISBLANK(CB47), 0, CB47),MAX(CE47-CG47,0))+ IF(ISBLANK(CC47), 0, CC47)-MIN(IF(ISBLANK(CC47), 0, CC47),MAX(CE47-CG47-IF(ISBLANK(CB47), 0, CB47),0))+ IF(ISBLANK(CD47), 0, CD47)-MIN(IF(ISBLANK(CD47), 0, CD47),MAX(CE47-CG47-IF(ISBLANK(CB47), 0, CB47)-IF(ISBLANK(CC47), 0, CC47),0)),\n                    AND(ISTEXT(BX47), BX47=\"122\", AW47=2), IF(ISBLANK(CB47), 0, CB47)-MIN(IF(ISBLANK(CB47), 0, CB47),MAX(CE47,0))+ IF(ISBLANK(CC47), 0, CC47)-MIN(IF(ISBLANK(CC47), 0, CC47),MAX(CE47-IF(ISBLANK(CB47), 0, CB47),0))+ IF(ISBLANK(CD47), 0, CD47)-MIN(IF(ISBLANK(CD47), 0, CD47),MAX(CE47-IF(ISBLANK(CB47), 0, CB47)-IF(ISBLANK(CC47), 0, CC47),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW47=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI47), IF(OR(ISBLANK(CI47), NOT(ISNUMBER(CI47))), 0, CI47),\n                    AW47=1, 0 + 0 + 0,\n                    AW47=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW47=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI47), IF(OR(ISBLANK(CI47), NOT(ISNUMBER(CI47))), 0, CI47),\n                    AW47=1, IF(ISBLANK(BY47), 0, BY47) + IF(ISBLANK(BZ47), 0, BZ47) + IF(ISBLANK(CA47), 0, CA47),\n                    AW47=2, IF(ISBLANK(CB47), 0, CB47) + IF(ISBLANK(CC47), 0, CC47) + IF(ISBLANK(CD47), 0, CD47)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK47>=CJ47, 0,\n        CK47<CJ47, CJ47-CK47\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO47=Pulldown!$A$1,1,CO47=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP47=1, CP47=2)), 0%,\n    ISERROR(MATCH(CQ47, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP47=1, VLOOKUP(CQ47, Subsidy!$A$2:$G$26, 6, 0),\n    CP47=2, VLOOKUP(CQ47, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP47=1, CP47=2)), 0%,\n    ISERROR(MATCH(CQ47, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP47=1, VLOOKUP(CQ47, Subsidy!$A$2:$D$26, 2, 0),\n    CP47=2, VLOOKUP(CQ47, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP47=1, CP47=2)), 0,\n    ISERROR(MATCH(CQ47, Subsidy!$A$2:$A$26, 0)), 0,\n    CP47=2, \"N/A\",\n    AND(CP47=1, CQ47<=9), VLOOKUP(CQ47, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP47=1, CQ47<=9, NOT(ISERROR(MATCH(CQ47, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL47-CU47, 0), 0)","v":0},0,0,0,0,0,0,0]
[39,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C48=\"\", C48=\"Pls select\"), 0,\nC48=Pulldown!$F$2, 1,\nC48=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F48<>\"\", G48<>\"\", G48<F48), \"Invalid Date Order\",\n    AND(F48=\"\", G48=\"\"), \"Input Required\",\n    AND(F48=\"\", G48<>\"\"), IF(G48<E48, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F48=\"\", G48=\"\"), \"Input Required\",\n    G48<E48, \"Date Before Transition\",\n    AND(D48=1, DATEDIF(F48, G48+1, \"y\")>=2), \"1-valid\",\n    AND(D48=1, DATEDIF(F48, G48+1, \"y\")<2), \"1-invalid\",\n    AND(D48=2, DATEDIF(F48, G48+1, \"y\")>=5), \"2-valid\",\n    AND(D48=2, DATEDIF(F48, G48+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H48=\"1-valid\", 1,\n    $H48=\"2-valid\", 2,\n    $H48=\"Input Required\", 3,\n    $H48=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F48=\"\",G48=\"\"),\"Input Required\",\n$F48>=$E48,\"轉制日後開始受僱\",\n$E48>$F48,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J48=\"轉制日前開始受僱\", 1,\n    $J48=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L48=Pulldown!$C$1,22500,$L48=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L48=Pulldown!$C$1,2/3,$L48=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV48=\"\",0,AV48=Pulldown!$B$2,1,AV48=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX48=\"\",0,AX48=Pulldown!$G$1,1,AX48=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV48=\"\",0,BV48=Pulldown!$H$1,1,BV48=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW48=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX48=\"211\", BX48=\"212\", BX48=\"221\", BX48=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX48), BX48=\"111\", AW48=1), MAX(0, IF(CE48-CF48>0, IF(CE48-CF48-0>0, IF(CE48-CF48-0-0>0, CE48-CF48-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX48), BX48=\"112\", AW48=1), MAX(0, IF(CE48-0>0, IF(CE48-0-0>0, IF(CE48-0-0-0>0, CE48-0-0-0-CF48, 0), 0), 0)),\n                    AND(ISTEXT(BX48), BX48=\"121\", AW48=2), MAX(0, IF(CE48-CG48>0, IF(CE48-CG48-0>0, IF(CE48-CG48-0-0>0, CE48-CG48-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX48), BX48=\"122\", AW48=2), MAX(0, IF(CE48-0>0, IF(CE48-0-0>0, IF(CE48-0-0-0>0, CE48-0-0-0-CG48, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW48=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX48=\"211\", BX48=\"212\", BX48=\"221\", BX48=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX48), BX48=\"111\", AW48=1), MAX(0, IF(CE48-CF48>0, IF(CE48-CF48-IF(OR(ISBLANK(BY48), NOT(ISNUMBER(BY48))), 0, BY48)>0, IF(CE48-CF48-IF(OR(ISBLANK(BY48), NOT(ISNUMBER(BY48))), 0, BY48)-IF(OR(ISBLANK(BZ48), NOT(ISNUMBER(BZ48))), 0, BZ48)>0, CE48-CF48-IF(OR(ISBLANK(BY48), NOT(ISNUMBER(BY48))), 0, BY48)-IF(OR(ISBLANK(BZ48), NOT(ISNUMBER(BZ48))), 0, BZ48)-IF(OR(ISBLANK(CA48), NOT(ISNUMBER(CA48))), 0, CA48), 0), 0), 0)),\n                    AND(ISTEXT(BX48), BX48=\"112\", AW48=1), MAX(0, IF(CE48-IF(OR(ISBLANK(BY48), NOT(ISNUMBER(BY48))), 0, BY48)>0, IF(CE48-IF(OR(ISBLANK(BY48), NOT(ISNUMBER(BY48))), 0, BY48)-IF(OR(ISBLANK(BZ48), NOT(ISNUMBER(BZ48))), 0, BZ48)>0, IF(CE48-IF(OR(ISBLANK(BY48), NOT(ISNUMBER(BY48))), 0, BY48)-IF(OR(ISBLANK(BZ48), NOT(ISNUMBER(BZ48))), 0, BZ48)-IF(OR(ISBLANK(CA48), NOT(ISNUMBER(CA48))), 0, CA48)>0, CE48-IF(OR(ISBLANK(BY48), NOT(ISNUMBER(BY48))), 0, BY48)-IF(OR(ISBLANK(BZ48), NOT(ISNUMBER(BZ48))), 0, BZ48)-IF(OR(ISBLANK(CA48), NOT(ISNUMBER(CA48))), 0, CA48)-CF48, 0), 0), 0)),\n                    AND(ISTEXT(BX48), BX48=\"121\", AW48=2), MAX(0, IF(CE48-CG48>0, IF(CE48-CG48-IF(OR(ISBLANK(CB48), NOT(ISNUMBER(CB48))), 0, CB48)>0, IF(CE48-CG48-IF(OR(ISBLANK(CB48), NOT(ISNUMBER(CB48))), 0, CB48)-IF(OR(ISBLANK(CC48), NOT(ISNUMBER(CC48))), 0, CC48)>0, CE48-CG48-IF(OR(ISBLANK(CB48), NOT(ISNUMBER(CB48))), 0, CB48)-IF(OR(ISBLANK(CC48), NOT(ISNUMBER(CC48))), 0, CC48)-IF(OR(ISBLANK(CD48), NOT(ISNUMBER(CD48))), 0, CD48), 0), 0), 0)),\n                    AND(ISTEXT(BX48), BX48=\"122\", AW48=2), MAX(0, IF(CE48-IF(OR(ISBLANK(CB48), NOT(ISNUMBER(CB48))), 0, CB48)>0, IF(CE48-IF(OR(ISBLANK(CB48), NOT(ISNUMBER(CB48))), 0, CB48)-IF(OR(ISBLANK(CC48), NOT(ISNUMBER(CC48))), 0, CC48)>0, IF(CE48-IF(OR(ISBLANK(CB48), NOT(ISNUMBER(CB48))), 0, CB48)-IF(OR(ISBLANK(CC48), NOT(ISNUMBER(CC48))), 0, CC48)-IF(OR(ISBLANK(CD48), NOT(ISNUMBER(CD48))), 0, CD48)>0, CE48-IF(OR(ISBLANK(CB48), NOT(ISNUMBER(CB48))), 0, CB48)-IF(OR(ISBLANK(CC48), NOT(ISNUMBER(CC48))), 0, CC48)-IF(OR(ISBLANK(CD48), NOT(ISNUMBER(CD48))), 0, CD48)-CG48, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW48=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX48=\"211\", BX48=\"212\", BX48=\"221\", BX48=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX48), BX48=\"111\", AW48=1), 0-MIN(0,MAX(CE48-CF48,0))+ 0-MIN(0,MAX(CE48-CF48-0,0))+ 0-MIN(0,MAX(CE48-CF48-0-0,0)),\n                    AND(ISTEXT(BX48), BX48=\"112\", AW48=1), 0-MIN(0,MAX(CE48,0))+ 0-MIN(0,MAX(CE48-0,0))+ 0-MIN(0,MAX(CE48-0-0,0)),\n                    AND(ISTEXT(BX48), BX48=\"121\", AW48=2), 0-MIN(0,MAX(CE48-CG48,0))+ 0-MIN(0,MAX(CE48-CG48-0,0))+ 0-MIN(0,MAX(CE48-CG48-0-0,0)),\n                    AND(ISTEXT(BX48), BX48=\"122\", AW48=2), 0-MIN(0,MAX(CE48,0))+ 0-MIN(0,MAX(CE48-0,0))+ 0-MIN(0,MAX(CE48-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW48=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX48=\"211\", BX48=\"212\", BX48=\"221\", BX48=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX48), BX48=\"111\", AW48=1), IF(ISBLANK(BY48), 0, BY48)-MIN(IF(ISBLANK(BY48), 0, BY48),MAX(CE48-CF48,0))+ IF(ISBLANK(BZ48), 0, BZ48)-MIN(IF(ISBLANK(BZ48), 0, BZ48),MAX(CE48-CF48-IF(ISBLANK(BY48), 0, BY48),0))+ IF(ISBLANK(CA48), 0, CA48)-MIN(IF(ISBLANK(CA48), 0, CA48),MAX(CE48-CF48-IF(ISBLANK(BY48), 0, BY48)-IF(ISBLANK(BZ48), 0, BZ48),0)),\n                    AND(ISTEXT(BX48), BX48=\"112\", AW48=1), IF(ISBLANK(BY48), 0, BY48)-MIN(IF(ISBLANK(BY48), 0, BY48),MAX(CE48,0))+ IF(ISBLANK(BZ48), 0, BZ48)-MIN(IF(ISBLANK(BZ48), 0, BZ48),MAX(CE48-IF(ISBLANK(BY48), 0, BY48),0))+ IF(ISBLANK(CA48), 0, CA48)-MIN(IF(ISBLANK(CA48), 0, CA48),MAX(CE48-IF(ISBLANK(BY48), 0, BY48)-IF(ISBLANK(BZ48), 0, BZ48),0)),\n                    AND(ISTEXT(BX48), BX48=\"121\", AW48=2), IF(ISBLANK(CB48), 0, CB48)-MIN(IF(ISBLANK(CB48), 0, CB48),MAX(CE48-CG48,0))+ IF(ISBLANK(CC48), 0, CC48)-MIN(IF(ISBLANK(CC48), 0, CC48),MAX(CE48-CG48-IF(ISBLANK(CB48), 0, CB48),0))+ IF(ISBLANK(CD48), 0, CD48)-MIN(IF(ISBLANK(CD48), 0, CD48),MAX(CE48-CG48-IF(ISBLANK(CB48), 0, CB48)-IF(ISBLANK(CC48), 0, CC48),0)),\n                    AND(ISTEXT(BX48), BX48=\"122\", AW48=2), IF(ISBLANK(CB48), 0, CB48)-MIN(IF(ISBLANK(CB48), 0, CB48),MAX(CE48,0))+ IF(ISBLANK(CC48), 0, CC48)-MIN(IF(ISBLANK(CC48), 0, CC48),MAX(CE48-IF(ISBLANK(CB48), 0, CB48),0))+ IF(ISBLANK(CD48), 0, CD48)-MIN(IF(ISBLANK(CD48), 0, CD48),MAX(CE48-IF(ISBLANK(CB48), 0, CB48)-IF(ISBLANK(CC48), 0, CC48),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW48=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI48), IF(OR(ISBLANK(CI48), NOT(ISNUMBER(CI48))), 0, CI48),\n                    AW48=1, 0 + 0 + 0,\n                    AW48=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW48=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI48), IF(OR(ISBLANK(CI48), NOT(ISNUMBER(CI48))), 0, CI48),\n                    AW48=1, IF(ISBLANK(BY48), 0, BY48) + IF(ISBLANK(BZ48), 0, BZ48) + IF(ISBLANK(CA48), 0, CA48),\n                    AW48=2, IF(ISBLANK(CB48), 0, CB48) + IF(ISBLANK(CC48), 0, CC48) + IF(ISBLANK(CD48), 0, CD48)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK48>=CJ48, 0,\n        CK48<CJ48, CJ48-CK48\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO48=Pulldown!$A$1,1,CO48=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP48=1, CP48=2)), 0%,\n    ISERROR(MATCH(CQ48, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP48=1, VLOOKUP(CQ48, Subsidy!$A$2:$G$26, 6, 0),\n    CP48=2, VLOOKUP(CQ48, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP48=1, CP48=2)), 0%,\n    ISERROR(MATCH(CQ48, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP48=1, VLOOKUP(CQ48, Subsidy!$A$2:$D$26, 2, 0),\n    CP48=2, VLOOKUP(CQ48, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP48=1, CP48=2)), 0,\n    ISERROR(MATCH(CQ48, Subsidy!$A$2:$A$26, 0)), 0,\n    CP48=2, \"N/A\",\n    AND(CP48=1, CQ48<=9), VLOOKUP(CQ48, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP48=1, CQ48<=9, NOT(ISERROR(MATCH(CQ48, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL48-CU48, 0), 0)","v":0},0,0,0,0,0,0,0]
[40,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C49=\"\", C49=\"Pls select\"), 0,\nC49=Pulldown!$F$2, 1,\nC49=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F49<>\"\", G49<>\"\", G49<F49), \"Invalid Date Order\",\n    AND(F49=\"\", G49=\"\"), \"Input Required\",\n    AND(F49=\"\", G49<>\"\"), IF(G49<E49, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F49=\"\", G49=\"\"), \"Input Required\",\n    G49<E49, \"Date Before Transition\",\n    AND(D49=1, DATEDIF(F49, G49+1, \"y\")>=2), \"1-valid\",\n    AND(D49=1, DATEDIF(F49, G49+1, \"y\")<2), \"1-invalid\",\n    AND(D49=2, DATEDIF(F49, G49+1, \"y\")>=5), \"2-valid\",\n    AND(D49=2, DATEDIF(F49, G49+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H49=\"1-valid\", 1,\n    $H49=\"2-valid\", 2,\n    $H49=\"Input Required\", 3,\n    $H49=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F49=\"\",G49=\"\"),\"Input Required\",\n$F49>=$E49,\"轉制日後開始受僱\",\n$E49>$F49,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J49=\"轉制日前開始受僱\", 1,\n    $J49=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L49=Pulldown!$C$1,22500,$L49=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L49=Pulldown!$C$1,2/3,$L49=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV49=\"\",0,AV49=Pulldown!$B$2,1,AV49=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX49=\"\",0,AX49=Pulldown!$G$1,1,AX49=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV49=\"\",0,BV49=Pulldown!$H$1,1,BV49=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW49=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX49=\"211\", BX49=\"212\", BX49=\"221\", BX49=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX49), BX49=\"111\", AW49=1), MAX(0, IF(CE49-CF49>0, IF(CE49-CF49-0>0, IF(CE49-CF49-0-0>0, CE49-CF49-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX49), BX49=\"112\", AW49=1), MAX(0, IF(CE49-0>0, IF(CE49-0-0>0, IF(CE49-0-0-0>0, CE49-0-0-0-CF49, 0), 0), 0)),\n                    AND(ISTEXT(BX49), BX49=\"121\", AW49=2), MAX(0, IF(CE49-CG49>0, IF(CE49-CG49-0>0, IF(CE49-CG49-0-0>0, CE49-CG49-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX49), BX49=\"122\", AW49=2), MAX(0, IF(CE49-0>0, IF(CE49-0-0>0, IF(CE49-0-0-0>0, CE49-0-0-0-CG49, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW49=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX49=\"211\", BX49=\"212\", BX49=\"221\", BX49=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX49), BX49=\"111\", AW49=1), MAX(0, IF(CE49-CF49>0, IF(CE49-CF49-IF(OR(ISBLANK(BY49), NOT(ISNUMBER(BY49))), 0, BY49)>0, IF(CE49-CF49-IF(OR(ISBLANK(BY49), NOT(ISNUMBER(BY49))), 0, BY49)-IF(OR(ISBLANK(BZ49), NOT(ISNUMBER(BZ49))), 0, BZ49)>0, CE49-CF49-IF(OR(ISBLANK(BY49), NOT(ISNUMBER(BY49))), 0, BY49)-IF(OR(ISBLANK(BZ49), NOT(ISNUMBER(BZ49))), 0, BZ49)-IF(OR(ISBLANK(CA49), NOT(ISNUMBER(CA49))), 0, CA49), 0), 0), 0)),\n                    AND(ISTEXT(BX49), BX49=\"112\", AW49=1), MAX(0, IF(CE49-IF(OR(ISBLANK(BY49), NOT(ISNUMBER(BY49))), 0, BY49)>0, IF(CE49-IF(OR(ISBLANK(BY49), NOT(ISNUMBER(BY49))), 0, BY49)-IF(OR(ISBLANK(BZ49), NOT(ISNUMBER(BZ49))), 0, BZ49)>0, IF(CE49-IF(OR(ISBLANK(BY49), NOT(ISNUMBER(BY49))), 0, BY49)-IF(OR(ISBLANK(BZ49), NOT(ISNUMBER(BZ49))), 0, BZ49)-IF(OR(ISBLANK(CA49), NOT(ISNUMBER(CA49))), 0, CA49)>0, CE49-IF(OR(ISBLANK(BY49), NOT(ISNUMBER(BY49))), 0, BY49)-IF(OR(ISBLANK(BZ49), NOT(ISNUMBER(BZ49))), 0, BZ49)-IF(OR(ISBLANK(CA49), NOT(ISNUMBER(CA49))), 0, CA49)-CF49, 0), 0), 0)),\n                    AND(ISTEXT(BX49), BX49=\"121\", AW49=2), MAX(0, IF(CE49-CG49>0, IF(CE49-CG49-IF(OR(ISBLANK(CB49), NOT(ISNUMBER(CB49))), 0, CB49)>0, IF(CE49-CG49-IF(OR(ISBLANK(CB49), NOT(ISNUMBER(CB49))), 0, CB49)-IF(OR(ISBLANK(CC49), NOT(ISNUMBER(CC49))), 0, CC49)>0, CE49-CG49-IF(OR(ISBLANK(CB49), NOT(ISNUMBER(CB49))), 0, CB49)-IF(OR(ISBLANK(CC49), NOT(ISNUMBER(CC49))), 0, CC49)-IF(OR(ISBLANK(CD49), NOT(ISNUMBER(CD49))), 0, CD49), 0), 0), 0)),\n                    AND(ISTEXT(BX49), BX49=\"122\", AW49=2), MAX(0, IF(CE49-IF(OR(ISBLANK(CB49), NOT(ISNUMBER(CB49))), 0, CB49)>0, IF(CE49-IF(OR(ISBLANK(CB49), NOT(ISNUMBER(CB49))), 0, CB49)-IF(OR(ISBLANK(CC49), NOT(ISNUMBER(CC49))), 0, CC49)>0, IF(CE49-IF(OR(ISBLANK(CB49), NOT(ISNUMBER(CB49))), 0, CB49)-IF(OR(ISBLANK(CC49), NOT(ISNUMBER(CC49))), 0, CC49)-IF(OR(ISBLANK(CD49), NOT(ISNUMBER(CD49))), 0, CD49)>0, CE49-IF(OR(ISBLANK(CB49), NOT(ISNUMBER(CB49))), 0, CB49)-IF(OR(ISBLANK(CC49), NOT(ISNUMBER(CC49))), 0, CC49)-IF(OR(ISBLANK(CD49), NOT(ISNUMBER(CD49))), 0, CD49)-CG49, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW49=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX49=\"211\", BX49=\"212\", BX49=\"221\", BX49=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX49), BX49=\"111\", AW49=1), 0-MIN(0,MAX(CE49-CF49,0))+ 0-MIN(0,MAX(CE49-CF49-0,0))+ 0-MIN(0,MAX(CE49-CF49-0-0,0)),\n                    AND(ISTEXT(BX49), BX49=\"112\", AW49=1), 0-MIN(0,MAX(CE49,0))+ 0-MIN(0,MAX(CE49-0,0))+ 0-MIN(0,MAX(CE49-0-0,0)),\n                    AND(ISTEXT(BX49), BX49=\"121\", AW49=2), 0-MIN(0,MAX(CE49-CG49,0))+ 0-MIN(0,MAX(CE49-CG49-0,0))+ 0-MIN(0,MAX(CE49-CG49-0-0,0)),\n                    AND(ISTEXT(BX49), BX49=\"122\", AW49=2), 0-MIN(0,MAX(CE49,0))+ 0-MIN(0,MAX(CE49-0,0))+ 0-MIN(0,MAX(CE49-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW49=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX49=\"211\", BX49=\"212\", BX49=\"221\", BX49=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX49), BX49=\"111\", AW49=1), IF(ISBLANK(BY49), 0, BY49)-MIN(IF(ISBLANK(BY49), 0, BY49),MAX(CE49-CF49,0))+ IF(ISBLANK(BZ49), 0, BZ49)-MIN(IF(ISBLANK(BZ49), 0, BZ49),MAX(CE49-CF49-IF(ISBLANK(BY49), 0, BY49),0))+ IF(ISBLANK(CA49), 0, CA49)-MIN(IF(ISBLANK(CA49), 0, CA49),MAX(CE49-CF49-IF(ISBLANK(BY49), 0, BY49)-IF(ISBLANK(BZ49), 0, BZ49),0)),\n                    AND(ISTEXT(BX49), BX49=\"112\", AW49=1), IF(ISBLANK(BY49), 0, BY49)-MIN(IF(ISBLANK(BY49), 0, BY49),MAX(CE49,0))+ IF(ISBLANK(BZ49), 0, BZ49)-MIN(IF(ISBLANK(BZ49), 0, BZ49),MAX(CE49-IF(ISBLANK(BY49), 0, BY49),0))+ IF(ISBLANK(CA49), 0, CA49)-MIN(IF(ISBLANK(CA49), 0, CA49),MAX(CE49-IF(ISBLANK(BY49), 0, BY49)-IF(ISBLANK(BZ49), 0, BZ49),0)),\n                    AND(ISTEXT(BX49), BX49=\"121\", AW49=2), IF(ISBLANK(CB49), 0, CB49)-MIN(IF(ISBLANK(CB49), 0, CB49),MAX(CE49-CG49,0))+ IF(ISBLANK(CC49), 0, CC49)-MIN(IF(ISBLANK(CC49), 0, CC49),MAX(CE49-CG49-IF(ISBLANK(CB49), 0, CB49),0))+ IF(ISBLANK(CD49), 0, CD49)-MIN(IF(ISBLANK(CD49), 0, CD49),MAX(CE49-CG49-IF(ISBLANK(CB49), 0, CB49)-IF(ISBLANK(CC49), 0, CC49),0)),\n                    AND(ISTEXT(BX49), BX49=\"122\", AW49=2), IF(ISBLANK(CB49), 0, CB49)-MIN(IF(ISBLANK(CB49), 0, CB49),MAX(CE49,0))+ IF(ISBLANK(CC49), 0, CC49)-MIN(IF(ISBLANK(CC49), 0, CC49),MAX(CE49-IF(ISBLANK(CB49), 0, CB49),0))+ IF(ISBLANK(CD49), 0, CD49)-MIN(IF(ISBLANK(CD49), 0, CD49),MAX(CE49-IF(ISBLANK(CB49), 0, CB49)-IF(ISBLANK(CC49), 0, CC49),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW49=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI49), IF(OR(ISBLANK(CI49), NOT(ISNUMBER(CI49))), 0, CI49),\n                    AW49=1, 0 + 0 + 0,\n                    AW49=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW49=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI49), IF(OR(ISBLANK(CI49), NOT(ISNUMBER(CI49))), 0, CI49),\n                    AW49=1, IF(ISBLANK(BY49), 0, BY49) + IF(ISBLANK(BZ49), 0, BZ49) + IF(ISBLANK(CA49), 0, CA49),\n                    AW49=2, IF(ISBLANK(CB49), 0, CB49) + IF(ISBLANK(CC49), 0, CC49) + IF(ISBLANK(CD49), 0, CD49)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK49>=CJ49, 0,\n        CK49<CJ49, CJ49-CK49\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO49=Pulldown!$A$1,1,CO49=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP49=1, CP49=2)), 0%,\n    ISERROR(MATCH(CQ49, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP49=1, VLOOKUP(CQ49, Subsidy!$A$2:$G$26, 6, 0),\n    CP49=2, VLOOKUP(CQ49, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP49=1, CP49=2)), 0%,\n    ISERROR(MATCH(CQ49, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP49=1, VLOOKUP(CQ49, Subsidy!$A$2:$D$26, 2, 0),\n    CP49=2, VLOOKUP(CQ49, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP49=1, CP49=2)), 0,\n    ISERROR(MATCH(CQ49, Subsidy!$A$2:$A$26, 0)), 0,\n    CP49=2, \"N/A\",\n    AND(CP49=1, CQ49<=9), VLOOKUP(CQ49, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP49=1, CQ49<=9, NOT(ISERROR(MATCH(CQ49, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL49-CU49, 0), 0)","v":0},0,0,0,0,0,0,0]
[41,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C50=\"\", C50=\"Pls select\"), 0,\nC50=Pulldown!$F$2, 1,\nC50=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F50<>\"\", G50<>\"\", G50<F50), \"Invalid Date Order\",\n    AND(F50=\"\", G50=\"\"), \"Input Required\",\n    AND(F50=\"\", G50<>\"\"), IF(G50<E50, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F50=\"\", G50=\"\"), \"Input Required\",\n    G50<E50, \"Date Before Transition\",\n    AND(D50=1, DATEDIF(F50, G50+1, \"y\")>=2), \"1-valid\",\n    AND(D50=1, DATEDIF(F50, G50+1, \"y\")<2), \"1-invalid\",\n    AND(D50=2, DATEDIF(F50, G50+1, \"y\")>=5), \"2-valid\",\n    AND(D50=2, DATEDIF(F50, G50+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H50=\"1-valid\", 1,\n    $H50=\"2-valid\", 2,\n    $H50=\"Input Required\", 3,\n    $H50=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F50=\"\",G50=\"\"),\"Input Required\",\n$F50>=$E50,\"轉制日後開始受僱\",\n$E50>$F50,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J50=\"轉制日前開始受僱\", 1,\n    $J50=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L50=Pulldown!$C$1,22500,$L50=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L50=Pulldown!$C$1,2/3,$L50=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV50=\"\",0,AV50=Pulldown!$B$2,1,AV50=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX50=\"\",0,AX50=Pulldown!$G$1,1,AX50=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV50=\"\",0,BV50=Pulldown!$H$1,1,BV50=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW50=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX50=\"211\", BX50=\"212\", BX50=\"221\", BX50=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX50), BX50=\"111\", AW50=1), MAX(0, IF(CE50-CF50>0, IF(CE50-CF50-0>0, IF(CE50-CF50-0-0>0, CE50-CF50-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX50), BX50=\"112\", AW50=1), MAX(0, IF(CE50-0>0, IF(CE50-0-0>0, IF(CE50-0-0-0>0, CE50-0-0-0-CF50, 0), 0), 0)),\n                    AND(ISTEXT(BX50), BX50=\"121\", AW50=2), MAX(0, IF(CE50-CG50>0, IF(CE50-CG50-0>0, IF(CE50-CG50-0-0>0, CE50-CG50-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX50), BX50=\"122\", AW50=2), MAX(0, IF(CE50-0>0, IF(CE50-0-0>0, IF(CE50-0-0-0>0, CE50-0-0-0-CG50, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW50=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX50=\"211\", BX50=\"212\", BX50=\"221\", BX50=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX50), BX50=\"111\", AW50=1), MAX(0, IF(CE50-CF50>0, IF(CE50-CF50-IF(OR(ISBLANK(BY50), NOT(ISNUMBER(BY50))), 0, BY50)>0, IF(CE50-CF50-IF(OR(ISBLANK(BY50), NOT(ISNUMBER(BY50))), 0, BY50)-IF(OR(ISBLANK(BZ50), NOT(ISNUMBER(BZ50))), 0, BZ50)>0, CE50-CF50-IF(OR(ISBLANK(BY50), NOT(ISNUMBER(BY50))), 0, BY50)-IF(OR(ISBLANK(BZ50), NOT(ISNUMBER(BZ50))), 0, BZ50)-IF(OR(ISBLANK(CA50), NOT(ISNUMBER(CA50))), 0, CA50), 0), 0), 0)),\n                    AND(ISTEXT(BX50), BX50=\"112\", AW50=1), MAX(0, IF(CE50-IF(OR(ISBLANK(BY50), NOT(ISNUMBER(BY50))), 0, BY50)>0, IF(CE50-IF(OR(ISBLANK(BY50), NOT(ISNUMBER(BY50))), 0, BY50)-IF(OR(ISBLANK(BZ50), NOT(ISNUMBER(BZ50))), 0, BZ50)>0, IF(CE50-IF(OR(ISBLANK(BY50), NOT(ISNUMBER(BY50))), 0, BY50)-IF(OR(ISBLANK(BZ50), NOT(ISNUMBER(BZ50))), 0, BZ50)-IF(OR(ISBLANK(CA50), NOT(ISNUMBER(CA50))), 0, CA50)>0, CE50-IF(OR(ISBLANK(BY50), NOT(ISNUMBER(BY50))), 0, BY50)-IF(OR(ISBLANK(BZ50), NOT(ISNUMBER(BZ50))), 0, BZ50)-IF(OR(ISBLANK(CA50), NOT(ISNUMBER(CA50))), 0, CA50)-CF50, 0), 0), 0)),\n                    AND(ISTEXT(BX50), BX50=\"121\", AW50=2), MAX(0, IF(CE50-CG50>0, IF(CE50-CG50-IF(OR(ISBLANK(CB50), NOT(ISNUMBER(CB50))), 0, CB50)>0, IF(CE50-CG50-IF(OR(ISBLANK(CB50), NOT(ISNUMBER(CB50))), 0, CB50)-IF(OR(ISBLANK(CC50), NOT(ISNUMBER(CC50))), 0, CC50)>0, CE50-CG50-IF(OR(ISBLANK(CB50), NOT(ISNUMBER(CB50))), 0, CB50)-IF(OR(ISBLANK(CC50), NOT(ISNUMBER(CC50))), 0, CC50)-IF(OR(ISBLANK(CD50), NOT(ISNUMBER(CD50))), 0, CD50), 0), 0), 0)),\n                    AND(ISTEXT(BX50), BX50=\"122\", AW50=2), MAX(0, IF(CE50-IF(OR(ISBLANK(CB50), NOT(ISNUMBER(CB50))), 0, CB50)>0, IF(CE50-IF(OR(ISBLANK(CB50), NOT(ISNUMBER(CB50))), 0, CB50)-IF(OR(ISBLANK(CC50), NOT(ISNUMBER(CC50))), 0, CC50)>0, IF(CE50-IF(OR(ISBLANK(CB50), NOT(ISNUMBER(CB50))), 0, CB50)-IF(OR(ISBLANK(CC50), NOT(ISNUMBER(CC50))), 0, CC50)-IF(OR(ISBLANK(CD50), NOT(ISNUMBER(CD50))), 0, CD50)>0, CE50-IF(OR(ISBLANK(CB50), NOT(ISNUMBER(CB50))), 0, CB50)-IF(OR(ISBLANK(CC50), NOT(ISNUMBER(CC50))), 0, CC50)-IF(OR(ISBLANK(CD50), NOT(ISNUMBER(CD50))), 0, CD50)-CG50, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW50=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX50=\"211\", BX50=\"212\", BX50=\"221\", BX50=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX50), BX50=\"111\", AW50=1), 0-MIN(0,MAX(CE50-CF50,0))+ 0-MIN(0,MAX(CE50-CF50-0,0))+ 0-MIN(0,MAX(CE50-CF50-0-0,0)),\n                    AND(ISTEXT(BX50), BX50=\"112\", AW50=1), 0-MIN(0,MAX(CE50,0))+ 0-MIN(0,MAX(CE50-0,0))+ 0-MIN(0,MAX(CE50-0-0,0)),\n                    AND(ISTEXT(BX50), BX50=\"121\", AW50=2), 0-MIN(0,MAX(CE50-CG50,0))+ 0-MIN(0,MAX(CE50-CG50-0,0))+ 0-MIN(0,MAX(CE50-CG50-0-0,0)),\n                    AND(ISTEXT(BX50), BX50=\"122\", AW50=2), 0-MIN(0,MAX(CE50,0))+ 0-MIN(0,MAX(CE50-0,0))+ 0-MIN(0,MAX(CE50-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW50=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX50=\"211\", BX50=\"212\", BX50=\"221\", BX50=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX50), BX50=\"111\", AW50=1), IF(ISBLANK(BY50), 0, BY50)-MIN(IF(ISBLANK(BY50), 0, BY50),MAX(CE50-CF50,0))+ IF(ISBLANK(BZ50), 0, BZ50)-MIN(IF(ISBLANK(BZ50), 0, BZ50),MAX(CE50-CF50-IF(ISBLANK(BY50), 0, BY50),0))+ IF(ISBLANK(CA50), 0, CA50)-MIN(IF(ISBLANK(CA50), 0, CA50),MAX(CE50-CF50-IF(ISBLANK(BY50), 0, BY50)-IF(ISBLANK(BZ50), 0, BZ50),0)),\n                    AND(ISTEXT(BX50), BX50=\"112\", AW50=1), IF(ISBLANK(BY50), 0, BY50)-MIN(IF(ISBLANK(BY50), 0, BY50),MAX(CE50,0))+ IF(ISBLANK(BZ50), 0, BZ50)-MIN(IF(ISBLANK(BZ50), 0, BZ50),MAX(CE50-IF(ISBLANK(BY50), 0, BY50),0))+ IF(ISBLANK(CA50), 0, CA50)-MIN(IF(ISBLANK(CA50), 0, CA50),MAX(CE50-IF(ISBLANK(BY50), 0, BY50)-IF(ISBLANK(BZ50), 0, BZ50),0)),\n                    AND(ISTEXT(BX50), BX50=\"121\", AW50=2), IF(ISBLANK(CB50), 0, CB50)-MIN(IF(ISBLANK(CB50), 0, CB50),MAX(CE50-CG50,0))+ IF(ISBLANK(CC50), 0, CC50)-MIN(IF(ISBLANK(CC50), 0, CC50),MAX(CE50-CG50-IF(ISBLANK(CB50), 0, CB50),0))+ IF(ISBLANK(CD50), 0, CD50)-MIN(IF(ISBLANK(CD50), 0, CD50),MAX(CE50-CG50-IF(ISBLANK(CB50), 0, CB50)-IF(ISBLANK(CC50), 0, CC50),0)),\n                    AND(ISTEXT(BX50), BX50=\"122\", AW50=2), IF(ISBLANK(CB50), 0, CB50)-MIN(IF(ISBLANK(CB50), 0, CB50),MAX(CE50,0))+ IF(ISBLANK(CC50), 0, CC50)-MIN(IF(ISBLANK(CC50), 0, CC50),MAX(CE50-IF(ISBLANK(CB50), 0, CB50),0))+ IF(ISBLANK(CD50), 0, CD50)-MIN(IF(ISBLANK(CD50), 0, CD50),MAX(CE50-IF(ISBLANK(CB50), 0, CB50)-IF(ISBLANK(CC50), 0, CC50),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW50=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI50), IF(OR(ISBLANK(CI50), NOT(ISNUMBER(CI50))), 0, CI50),\n                    AW50=1, 0 + 0 + 0,\n                    AW50=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW50=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI50), IF(OR(ISBLANK(CI50), NOT(ISNUMBER(CI50))), 0, CI50),\n                    AW50=1, IF(ISBLANK(BY50), 0, BY50) + IF(ISBLANK(BZ50), 0, BZ50) + IF(ISBLANK(CA50), 0, CA50),\n                    AW50=2, IF(ISBLANK(CB50), 0, CB50) + IF(ISBLANK(CC50), 0, CC50) + IF(ISBLANK(CD50), 0, CD50)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK50>=CJ50, 0,\n        CK50<CJ50, CJ50-CK50\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO50=Pulldown!$A$1,1,CO50=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP50=1, CP50=2)), 0%,\n    ISERROR(MATCH(CQ50, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP50=1, VLOOKUP(CQ50, Subsidy!$A$2:$G$26, 6, 0),\n    CP50=2, VLOOKUP(CQ50, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP50=1, CP50=2)), 0%,\n    ISERROR(MATCH(CQ50, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP50=1, VLOOKUP(CQ50, Subsidy!$A$2:$D$26, 2, 0),\n    CP50=2, VLOOKUP(CQ50, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP50=1, CP50=2)), 0,\n    ISERROR(MATCH(CQ50, Subsidy!$A$2:$A$26, 0)), 0,\n    CP50=2, \"N/A\",\n    AND(CP50=1, CQ50<=9), VLOOKUP(CQ50, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP50=1, CQ50<=9, NOT(ISERROR(MATCH(CQ50, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL50-CU50, 0), 0)","v":0},0,0,0,0,0,0,0]
[42,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C51=\"\", C51=\"Pls select\"), 0,\nC51=Pulldown!$F$2, 1,\nC51=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F51<>\"\", G51<>\"\", G51<F51), \"Invalid Date Order\",\n    AND(F51=\"\", G51=\"\"), \"Input Required\",\n    AND(F51=\"\", G51<>\"\"), IF(G51<E51, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F51=\"\", G51=\"\"), \"Input Required\",\n    G51<E51, \"Date Before Transition\",\n    AND(D51=1, DATEDIF(F51, G51+1, \"y\")>=2), \"1-valid\",\n    AND(D51=1, DATEDIF(F51, G51+1, \"y\")<2), \"1-invalid\",\n    AND(D51=2, DATEDIF(F51, G51+1, \"y\")>=5), \"2-valid\",\n    AND(D51=2, DATEDIF(F51, G51+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H51=\"1-valid\", 1,\n    $H51=\"2-valid\", 2,\n    $H51=\"Input Required\", 3,\n    $H51=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F51=\"\",G51=\"\"),\"Input Required\",\n$F51>=$E51,\"轉制日後開始受僱\",\n$E51>$F51,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J51=\"轉制日前開始受僱\", 1,\n    $J51=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L51=Pulldown!$C$1,22500,$L51=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L51=Pulldown!$C$1,2/3,$L51=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV51=\"\",0,AV51=Pulldown!$B$2,1,AV51=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX51=\"\",0,AX51=Pulldown!$G$1,1,AX51=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV51=\"\",0,BV51=Pulldown!$H$1,1,BV51=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW51=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX51=\"211\", BX51=\"212\", BX51=\"221\", BX51=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX51), BX51=\"111\", AW51=1), MAX(0, IF(CE51-CF51>0, IF(CE51-CF51-0>0, IF(CE51-CF51-0-0>0, CE51-CF51-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX51), BX51=\"112\", AW51=1), MAX(0, IF(CE51-0>0, IF(CE51-0-0>0, IF(CE51-0-0-0>0, CE51-0-0-0-CF51, 0), 0), 0)),\n                    AND(ISTEXT(BX51), BX51=\"121\", AW51=2), MAX(0, IF(CE51-CG51>0, IF(CE51-CG51-0>0, IF(CE51-CG51-0-0>0, CE51-CG51-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX51), BX51=\"122\", AW51=2), MAX(0, IF(CE51-0>0, IF(CE51-0-0>0, IF(CE51-0-0-0>0, CE51-0-0-0-CG51, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW51=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX51=\"211\", BX51=\"212\", BX51=\"221\", BX51=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX51), BX51=\"111\", AW51=1), MAX(0, IF(CE51-CF51>0, IF(CE51-CF51-IF(OR(ISBLANK(BY51), NOT(ISNUMBER(BY51))), 0, BY51)>0, IF(CE51-CF51-IF(OR(ISBLANK(BY51), NOT(ISNUMBER(BY51))), 0, BY51)-IF(OR(ISBLANK(BZ51), NOT(ISNUMBER(BZ51))), 0, BZ51)>0, CE51-CF51-IF(OR(ISBLANK(BY51), NOT(ISNUMBER(BY51))), 0, BY51)-IF(OR(ISBLANK(BZ51), NOT(ISNUMBER(BZ51))), 0, BZ51)-IF(OR(ISBLANK(CA51), NOT(ISNUMBER(CA51))), 0, CA51), 0), 0), 0)),\n                    AND(ISTEXT(BX51), BX51=\"112\", AW51=1), MAX(0, IF(CE51-IF(OR(ISBLANK(BY51), NOT(ISNUMBER(BY51))), 0, BY51)>0, IF(CE51-IF(OR(ISBLANK(BY51), NOT(ISNUMBER(BY51))), 0, BY51)-IF(OR(ISBLANK(BZ51), NOT(ISNUMBER(BZ51))), 0, BZ51)>0, IF(CE51-IF(OR(ISBLANK(BY51), NOT(ISNUMBER(BY51))), 0, BY51)-IF(OR(ISBLANK(BZ51), NOT(ISNUMBER(BZ51))), 0, BZ51)-IF(OR(ISBLANK(CA51), NOT(ISNUMBER(CA51))), 0, CA51)>0, CE51-IF(OR(ISBLANK(BY51), NOT(ISNUMBER(BY51))), 0, BY51)-IF(OR(ISBLANK(BZ51), NOT(ISNUMBER(BZ51))), 0, BZ51)-IF(OR(ISBLANK(CA51), NOT(ISNUMBER(CA51))), 0, CA51)-CF51, 0), 0), 0)),\n                    AND(ISTEXT(BX51), BX51=\"121\", AW51=2), MAX(0, IF(CE51-CG51>0, IF(CE51-CG51-IF(OR(ISBLANK(CB51), NOT(ISNUMBER(CB51))), 0, CB51)>0, IF(CE51-CG51-IF(OR(ISBLANK(CB51), NOT(ISNUMBER(CB51))), 0, CB51)-IF(OR(ISBLANK(CC51), NOT(ISNUMBER(CC51))), 0, CC51)>0, CE51-CG51-IF(OR(ISBLANK(CB51), NOT(ISNUMBER(CB51))), 0, CB51)-IF(OR(ISBLANK(CC51), NOT(ISNUMBER(CC51))), 0, CC51)-IF(OR(ISBLANK(CD51), NOT(ISNUMBER(CD51))), 0, CD51), 0), 0), 0)),\n                    AND(ISTEXT(BX51), BX51=\"122\", AW51=2), MAX(0, IF(CE51-IF(OR(ISBLANK(CB51), NOT(ISNUMBER(CB51))), 0, CB51)>0, IF(CE51-IF(OR(ISBLANK(CB51), NOT(ISNUMBER(CB51))), 0, CB51)-IF(OR(ISBLANK(CC51), NOT(ISNUMBER(CC51))), 0, CC51)>0, IF(CE51-IF(OR(ISBLANK(CB51), NOT(ISNUMBER(CB51))), 0, CB51)-IF(OR(ISBLANK(CC51), NOT(ISNUMBER(CC51))), 0, CC51)-IF(OR(ISBLANK(CD51), NOT(ISNUMBER(CD51))), 0, CD51)>0, CE51-IF(OR(ISBLANK(CB51), NOT(ISNUMBER(CB51))), 0, CB51)-IF(OR(ISBLANK(CC51), NOT(ISNUMBER(CC51))), 0, CC51)-IF(OR(ISBLANK(CD51), NOT(ISNUMBER(CD51))), 0, CD51)-CG51, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW51=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX51=\"211\", BX51=\"212\", BX51=\"221\", BX51=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX51), BX51=\"111\", AW51=1), 0-MIN(0,MAX(CE51-CF51,0))+ 0-MIN(0,MAX(CE51-CF51-0,0))+ 0-MIN(0,MAX(CE51-CF51-0-0,0)),\n                    AND(ISTEXT(BX51), BX51=\"112\", AW51=1), 0-MIN(0,MAX(CE51,0))+ 0-MIN(0,MAX(CE51-0,0))+ 0-MIN(0,MAX(CE51-0-0,0)),\n                    AND(ISTEXT(BX51), BX51=\"121\", AW51=2), 0-MIN(0,MAX(CE51-CG51,0))+ 0-MIN(0,MAX(CE51-CG51-0,0))+ 0-MIN(0,MAX(CE51-CG51-0-0,0)),\n                    AND(ISTEXT(BX51), BX51=\"122\", AW51=2), 0-MIN(0,MAX(CE51,0))+ 0-MIN(0,MAX(CE51-0,0))+ 0-MIN(0,MAX(CE51-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW51=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX51=\"211\", BX51=\"212\", BX51=\"221\", BX51=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX51), BX51=\"111\", AW51=1), IF(ISBLANK(BY51), 0, BY51)-MIN(IF(ISBLANK(BY51), 0, BY51),MAX(CE51-CF51,0))+ IF(ISBLANK(BZ51), 0, BZ51)-MIN(IF(ISBLANK(BZ51), 0, BZ51),MAX(CE51-CF51-IF(ISBLANK(BY51), 0, BY51),0))+ IF(ISBLANK(CA51), 0, CA51)-MIN(IF(ISBLANK(CA51), 0, CA51),MAX(CE51-CF51-IF(ISBLANK(BY51), 0, BY51)-IF(ISBLANK(BZ51), 0, BZ51),0)),\n                    AND(ISTEXT(BX51), BX51=\"112\", AW51=1), IF(ISBLANK(BY51), 0, BY51)-MIN(IF(ISBLANK(BY51), 0, BY51),MAX(CE51,0))+ IF(ISBLANK(BZ51), 0, BZ51)-MIN(IF(ISBLANK(BZ51), 0, BZ51),MAX(CE51-IF(ISBLANK(BY51), 0, BY51),0))+ IF(ISBLANK(CA51), 0, CA51)-MIN(IF(ISBLANK(CA51), 0, CA51),MAX(CE51-IF(ISBLANK(BY51), 0, BY51)-IF(ISBLANK(BZ51), 0, BZ51),0)),\n                    AND(ISTEXT(BX51), BX51=\"121\", AW51=2), IF(ISBLANK(CB51), 0, CB51)-MIN(IF(ISBLANK(CB51), 0, CB51),MAX(CE51-CG51,0))+ IF(ISBLANK(CC51), 0, CC51)-MIN(IF(ISBLANK(CC51), 0, CC51),MAX(CE51-CG51-IF(ISBLANK(CB51), 0, CB51),0))+ IF(ISBLANK(CD51), 0, CD51)-MIN(IF(ISBLANK(CD51), 0, CD51),MAX(CE51-CG51-IF(ISBLANK(CB51), 0, CB51)-IF(ISBLANK(CC51), 0, CC51),0)),\n                    AND(ISTEXT(BX51), BX51=\"122\", AW51=2), IF(ISBLANK(CB51), 0, CB51)-MIN(IF(ISBLANK(CB51), 0, CB51),MAX(CE51,0))+ IF(ISBLANK(CC51), 0, CC51)-MIN(IF(ISBLANK(CC51), 0, CC51),MAX(CE51-IF(ISBLANK(CB51), 0, CB51),0))+ IF(ISBLANK(CD51), 0, CD51)-MIN(IF(ISBLANK(CD51), 0, CD51),MAX(CE51-IF(ISBLANK(CB51), 0, CB51)-IF(ISBLANK(CC51), 0, CC51),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW51=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI51), IF(OR(ISBLANK(CI51), NOT(ISNUMBER(CI51))), 0, CI51),\n                    AW51=1, 0 + 0 + 0,\n                    AW51=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW51=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI51), IF(OR(ISBLANK(CI51), NOT(ISNUMBER(CI51))), 0, CI51),\n                    AW51=1, IF(ISBLANK(BY51), 0, BY51) + IF(ISBLANK(BZ51), 0, BZ51) + IF(ISBLANK(CA51), 0, CA51),\n                    AW51=2, IF(ISBLANK(CB51), 0, CB51) + IF(ISBLANK(CC51), 0, CC51) + IF(ISBLANK(CD51), 0, CD51)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK51>=CJ51, 0,\n        CK51<CJ51, CJ51-CK51\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO51=Pulldown!$A$1,1,CO51=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP51=1, CP51=2)), 0%,\n    ISERROR(MATCH(CQ51, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP51=1, VLOOKUP(CQ51, Subsidy!$A$2:$G$26, 6, 0),\n    CP51=2, VLOOKUP(CQ51, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP51=1, CP51=2)), 0%,\n    ISERROR(MATCH(CQ51, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP51=1, VLOOKUP(CQ51, Subsidy!$A$2:$D$26, 2, 0),\n    CP51=2, VLOOKUP(CQ51, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP51=1, CP51=2)), 0,\n    ISERROR(MATCH(CQ51, Subsidy!$A$2:$A$26, 0)), 0,\n    CP51=2, \"N/A\",\n    AND(CP51=1, CQ51<=9), VLOOKUP(CQ51, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP51=1, CQ51<=9, NOT(ISERROR(MATCH(CQ51, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL51-CU51, 0), 0)","v":0},0,0,0,0,0,0,0]
[43,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C52=\"\", C52=\"Pls select\"), 0,\nC52=Pulldown!$F$2, 1,\nC52=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F52<>\"\", G52<>\"\", G52<F52), \"Invalid Date Order\",\n    AND(F52=\"\", G52=\"\"), \"Input Required\",\n    AND(F52=\"\", G52<>\"\"), IF(G52<E52, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F52=\"\", G52=\"\"), \"Input Required\",\n    G52<E52, \"Date Before Transition\",\n    AND(D52=1, DATEDIF(F52, G52+1, \"y\")>=2), \"1-valid\",\n    AND(D52=1, DATEDIF(F52, G52+1, \"y\")<2), \"1-invalid\",\n    AND(D52=2, DATEDIF(F52, G52+1, \"y\")>=5), \"2-valid\",\n    AND(D52=2, DATEDIF(F52, G52+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H52=\"1-valid\", 1,\n    $H52=\"2-valid\", 2,\n    $H52=\"Input Required\", 3,\n    $H52=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F52=\"\",G52=\"\"),\"Input Required\",\n$F52>=$E52,\"轉制日後開始受僱\",\n$E52>$F52,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J52=\"轉制日前開始受僱\", 1,\n    $J52=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L52=Pulldown!$C$1,22500,$L52=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L52=Pulldown!$C$1,2/3,$L52=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV52=\"\",0,AV52=Pulldown!$B$2,1,AV52=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX52=\"\",0,AX52=Pulldown!$G$1,1,AX52=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV52=\"\",0,BV52=Pulldown!$H$1,1,BV52=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW52=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX52=\"211\", BX52=\"212\", BX52=\"221\", BX52=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX52), BX52=\"111\", AW52=1), MAX(0, IF(CE52-CF52>0, IF(CE52-CF52-0>0, IF(CE52-CF52-0-0>0, CE52-CF52-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX52), BX52=\"112\", AW52=1), MAX(0, IF(CE52-0>0, IF(CE52-0-0>0, IF(CE52-0-0-0>0, CE52-0-0-0-CF52, 0), 0), 0)),\n                    AND(ISTEXT(BX52), BX52=\"121\", AW52=2), MAX(0, IF(CE52-CG52>0, IF(CE52-CG52-0>0, IF(CE52-CG52-0-0>0, CE52-CG52-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX52), BX52=\"122\", AW52=2), MAX(0, IF(CE52-0>0, IF(CE52-0-0>0, IF(CE52-0-0-0>0, CE52-0-0-0-CG52, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW52=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX52=\"211\", BX52=\"212\", BX52=\"221\", BX52=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX52), BX52=\"111\", AW52=1), MAX(0, IF(CE52-CF52>0, IF(CE52-CF52-IF(OR(ISBLANK(BY52), NOT(ISNUMBER(BY52))), 0, BY52)>0, IF(CE52-CF52-IF(OR(ISBLANK(BY52), NOT(ISNUMBER(BY52))), 0, BY52)-IF(OR(ISBLANK(BZ52), NOT(ISNUMBER(BZ52))), 0, BZ52)>0, CE52-CF52-IF(OR(ISBLANK(BY52), NOT(ISNUMBER(BY52))), 0, BY52)-IF(OR(ISBLANK(BZ52), NOT(ISNUMBER(BZ52))), 0, BZ52)-IF(OR(ISBLANK(CA52), NOT(ISNUMBER(CA52))), 0, CA52), 0), 0), 0)),\n                    AND(ISTEXT(BX52), BX52=\"112\", AW52=1), MAX(0, IF(CE52-IF(OR(ISBLANK(BY52), NOT(ISNUMBER(BY52))), 0, BY52)>0, IF(CE52-IF(OR(ISBLANK(BY52), NOT(ISNUMBER(BY52))), 0, BY52)-IF(OR(ISBLANK(BZ52), NOT(ISNUMBER(BZ52))), 0, BZ52)>0, IF(CE52-IF(OR(ISBLANK(BY52), NOT(ISNUMBER(BY52))), 0, BY52)-IF(OR(ISBLANK(BZ52), NOT(ISNUMBER(BZ52))), 0, BZ52)-IF(OR(ISBLANK(CA52), NOT(ISNUMBER(CA52))), 0, CA52)>0, CE52-IF(OR(ISBLANK(BY52), NOT(ISNUMBER(BY52))), 0, BY52)-IF(OR(ISBLANK(BZ52), NOT(ISNUMBER(BZ52))), 0, BZ52)-IF(OR(ISBLANK(CA52), NOT(ISNUMBER(CA52))), 0, CA52)-CF52, 0), 0), 0)),\n                    AND(ISTEXT(BX52), BX52=\"121\", AW52=2), MAX(0, IF(CE52-CG52>0, IF(CE52-CG52-IF(OR(ISBLANK(CB52), NOT(ISNUMBER(CB52))), 0, CB52)>0, IF(CE52-CG52-IF(OR(ISBLANK(CB52), NOT(ISNUMBER(CB52))), 0, CB52)-IF(OR(ISBLANK(CC52), NOT(ISNUMBER(CC52))), 0, CC52)>0, CE52-CG52-IF(OR(ISBLANK(CB52), NOT(ISNUMBER(CB52))), 0, CB52)-IF(OR(ISBLANK(CC52), NOT(ISNUMBER(CC52))), 0, CC52)-IF(OR(ISBLANK(CD52), NOT(ISNUMBER(CD52))), 0, CD52), 0), 0), 0)),\n                    AND(ISTEXT(BX52), BX52=\"122\", AW52=2), MAX(0, IF(CE52-IF(OR(ISBLANK(CB52), NOT(ISNUMBER(CB52))), 0, CB52)>0, IF(CE52-IF(OR(ISBLANK(CB52), NOT(ISNUMBER(CB52))), 0, CB52)-IF(OR(ISBLANK(CC52), NOT(ISNUMBER(CC52))), 0, CC52)>0, IF(CE52-IF(OR(ISBLANK(CB52), NOT(ISNUMBER(CB52))), 0, CB52)-IF(OR(ISBLANK(CC52), NOT(ISNUMBER(CC52))), 0, CC52)-IF(OR(ISBLANK(CD52), NOT(ISNUMBER(CD52))), 0, CD52)>0, CE52-IF(OR(ISBLANK(CB52), NOT(ISNUMBER(CB52))), 0, CB52)-IF(OR(ISBLANK(CC52), NOT(ISNUMBER(CC52))), 0, CC52)-IF(OR(ISBLANK(CD52), NOT(ISNUMBER(CD52))), 0, CD52)-CG52, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW52=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX52=\"211\", BX52=\"212\", BX52=\"221\", BX52=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX52), BX52=\"111\", AW52=1), 0-MIN(0,MAX(CE52-CF52,0))+ 0-MIN(0,MAX(CE52-CF52-0,0))+ 0-MIN(0,MAX(CE52-CF52-0-0,0)),\n                    AND(ISTEXT(BX52), BX52=\"112\", AW52=1), 0-MIN(0,MAX(CE52,0))+ 0-MIN(0,MAX(CE52-0,0))+ 0-MIN(0,MAX(CE52-0-0,0)),\n                    AND(ISTEXT(BX52), BX52=\"121\", AW52=2), 0-MIN(0,MAX(CE52-CG52,0))+ 0-MIN(0,MAX(CE52-CG52-0,0))+ 0-MIN(0,MAX(CE52-CG52-0-0,0)),\n                    AND(ISTEXT(BX52), BX52=\"122\", AW52=2), 0-MIN(0,MAX(CE52,0))+ 0-MIN(0,MAX(CE52-0,0))+ 0-MIN(0,MAX(CE52-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW52=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX52=\"211\", BX52=\"212\", BX52=\"221\", BX52=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX52), BX52=\"111\", AW52=1), IF(ISBLANK(BY52), 0, BY52)-MIN(IF(ISBLANK(BY52), 0, BY52),MAX(CE52-CF52,0))+ IF(ISBLANK(BZ52), 0, BZ52)-MIN(IF(ISBLANK(BZ52), 0, BZ52),MAX(CE52-CF52-IF(ISBLANK(BY52), 0, BY52),0))+ IF(ISBLANK(CA52), 0, CA52)-MIN(IF(ISBLANK(CA52), 0, CA52),MAX(CE52-CF52-IF(ISBLANK(BY52), 0, BY52)-IF(ISBLANK(BZ52), 0, BZ52),0)),\n                    AND(ISTEXT(BX52), BX52=\"112\", AW52=1), IF(ISBLANK(BY52), 0, BY52)-MIN(IF(ISBLANK(BY52), 0, BY52),MAX(CE52,0))+ IF(ISBLANK(BZ52), 0, BZ52)-MIN(IF(ISBLANK(BZ52), 0, BZ52),MAX(CE52-IF(ISBLANK(BY52), 0, BY52),0))+ IF(ISBLANK(CA52), 0, CA52)-MIN(IF(ISBLANK(CA52), 0, CA52),MAX(CE52-IF(ISBLANK(BY52), 0, BY52)-IF(ISBLANK(BZ52), 0, BZ52),0)),\n                    AND(ISTEXT(BX52), BX52=\"121\", AW52=2), IF(ISBLANK(CB52), 0, CB52)-MIN(IF(ISBLANK(CB52), 0, CB52),MAX(CE52-CG52,0))+ IF(ISBLANK(CC52), 0, CC52)-MIN(IF(ISBLANK(CC52), 0, CC52),MAX(CE52-CG52-IF(ISBLANK(CB52), 0, CB52),0))+ IF(ISBLANK(CD52), 0, CD52)-MIN(IF(ISBLANK(CD52), 0, CD52),MAX(CE52-CG52-IF(ISBLANK(CB52), 0, CB52)-IF(ISBLANK(CC52), 0, CC52),0)),\n                    AND(ISTEXT(BX52), BX52=\"122\", AW52=2), IF(ISBLANK(CB52), 0, CB52)-MIN(IF(ISBLANK(CB52), 0, CB52),MAX(CE52,0))+ IF(ISBLANK(CC52), 0, CC52)-MIN(IF(ISBLANK(CC52), 0, CC52),MAX(CE52-IF(ISBLANK(CB52), 0, CB52),0))+ IF(ISBLANK(CD52), 0, CD52)-MIN(IF(ISBLANK(CD52), 0, CD52),MAX(CE52-IF(ISBLANK(CB52), 0, CB52)-IF(ISBLANK(CC52), 0, CC52),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW52=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI52), IF(OR(ISBLANK(CI52), NOT(ISNUMBER(CI52))), 0, CI52),\n                    AW52=1, 0 + 0 + 0,\n                    AW52=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW52=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI52), IF(OR(ISBLANK(CI52), NOT(ISNUMBER(CI52))), 0, CI52),\n                    AW52=1, IF(ISBLANK(BY52), 0, BY52) + IF(ISBLANK(BZ52), 0, BZ52) + IF(ISBLANK(CA52), 0, CA52),\n                    AW52=2, IF(ISBLANK(CB52), 0, CB52) + IF(ISBLANK(CC52), 0, CC52) + IF(ISBLANK(CD52), 0, CD52)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK52>=CJ52, 0,\n        CK52<CJ52, CJ52-CK52\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO52=Pulldown!$A$1,1,CO52=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP52=1, CP52=2)), 0%,\n    ISERROR(MATCH(CQ52, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP52=1, VLOOKUP(CQ52, Subsidy!$A$2:$G$26, 6, 0),\n    CP52=2, VLOOKUP(CQ52, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP52=1, CP52=2)), 0%,\n    ISERROR(MATCH(CQ52, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP52=1, VLOOKUP(CQ52, Subsidy!$A$2:$D$26, 2, 0),\n    CP52=2, VLOOKUP(CQ52, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP52=1, CP52=2)), 0,\n    ISERROR(MATCH(CQ52, Subsidy!$A$2:$A$26, 0)), 0,\n    CP52=2, \"N/A\",\n    AND(CP52=1, CQ52<=9), VLOOKUP(CQ52, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP52=1, CQ52<=9, NOT(ISERROR(MATCH(CQ52, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL52-CU52, 0), 0)","v":0},0,0,0,0,0,0,0]
[44,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C53=\"\", C53=\"Pls select\"), 0,\nC53=Pulldown!$F$2, 1,\nC53=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F53<>\"\", G53<>\"\", G53<F53), \"Invalid Date Order\",\n    AND(F53=\"\", G53=\"\"), \"Input Required\",\n    AND(F53=\"\", G53<>\"\"), IF(G53<E53, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F53=\"\", G53=\"\"), \"Input Required\",\n    G53<E53, \"Date Before Transition\",\n    AND(D53=1, DATEDIF(F53, G53+1, \"y\")>=2), \"1-valid\",\n    AND(D53=1, DATEDIF(F53, G53+1, \"y\")<2), \"1-invalid\",\n    AND(D53=2, DATEDIF(F53, G53+1, \"y\")>=5), \"2-valid\",\n    AND(D53=2, DATEDIF(F53, G53+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H53=\"1-valid\", 1,\n    $H53=\"2-valid\", 2,\n    $H53=\"Input Required\", 3,\n    $H53=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F53=\"\",G53=\"\"),\"Input Required\",\n$F53>=$E53,\"轉制日後開始受僱\",\n$E53>$F53,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J53=\"轉制日前開始受僱\", 1,\n    $J53=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L53=Pulldown!$C$1,22500,$L53=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L53=Pulldown!$C$1,2/3,$L53=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV53=\"\",0,AV53=Pulldown!$B$2,1,AV53=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX53=\"\",0,AX53=Pulldown!$G$1,1,AX53=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV53=\"\",0,BV53=Pulldown!$H$1,1,BV53=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW53=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX53=\"211\", BX53=\"212\", BX53=\"221\", BX53=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX53), BX53=\"111\", AW53=1), MAX(0, IF(CE53-CF53>0, IF(CE53-CF53-0>0, IF(CE53-CF53-0-0>0, CE53-CF53-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX53), BX53=\"112\", AW53=1), MAX(0, IF(CE53-0>0, IF(CE53-0-0>0, IF(CE53-0-0-0>0, CE53-0-0-0-CF53, 0), 0), 0)),\n                    AND(ISTEXT(BX53), BX53=\"121\", AW53=2), MAX(0, IF(CE53-CG53>0, IF(CE53-CG53-0>0, IF(CE53-CG53-0-0>0, CE53-CG53-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX53), BX53=\"122\", AW53=2), MAX(0, IF(CE53-0>0, IF(CE53-0-0>0, IF(CE53-0-0-0>0, CE53-0-0-0-CG53, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW53=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX53=\"211\", BX53=\"212\", BX53=\"221\", BX53=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX53), BX53=\"111\", AW53=1), MAX(0, IF(CE53-CF53>0, IF(CE53-CF53-IF(OR(ISBLANK(BY53), NOT(ISNUMBER(BY53))), 0, BY53)>0, IF(CE53-CF53-IF(OR(ISBLANK(BY53), NOT(ISNUMBER(BY53))), 0, BY53)-IF(OR(ISBLANK(BZ53), NOT(ISNUMBER(BZ53))), 0, BZ53)>0, CE53-CF53-IF(OR(ISBLANK(BY53), NOT(ISNUMBER(BY53))), 0, BY53)-IF(OR(ISBLANK(BZ53), NOT(ISNUMBER(BZ53))), 0, BZ53)-IF(OR(ISBLANK(CA53), NOT(ISNUMBER(CA53))), 0, CA53), 0), 0), 0)),\n                    AND(ISTEXT(BX53), BX53=\"112\", AW53=1), MAX(0, IF(CE53-IF(OR(ISBLANK(BY53), NOT(ISNUMBER(BY53))), 0, BY53)>0, IF(CE53-IF(OR(ISBLANK(BY53), NOT(ISNUMBER(BY53))), 0, BY53)-IF(OR(ISBLANK(BZ53), NOT(ISNUMBER(BZ53))), 0, BZ53)>0, IF(CE53-IF(OR(ISBLANK(BY53), NOT(ISNUMBER(BY53))), 0, BY53)-IF(OR(ISBLANK(BZ53), NOT(ISNUMBER(BZ53))), 0, BZ53)-IF(OR(ISBLANK(CA53), NOT(ISNUMBER(CA53))), 0, CA53)>0, CE53-IF(OR(ISBLANK(BY53), NOT(ISNUMBER(BY53))), 0, BY53)-IF(OR(ISBLANK(BZ53), NOT(ISNUMBER(BZ53))), 0, BZ53)-IF(OR(ISBLANK(CA53), NOT(ISNUMBER(CA53))), 0, CA53)-CF53, 0), 0), 0)),\n                    AND(ISTEXT(BX53), BX53=\"121\", AW53=2), MAX(0, IF(CE53-CG53>0, IF(CE53-CG53-IF(OR(ISBLANK(CB53), NOT(ISNUMBER(CB53))), 0, CB53)>0, IF(CE53-CG53-IF(OR(ISBLANK(CB53), NOT(ISNUMBER(CB53))), 0, CB53)-IF(OR(ISBLANK(CC53), NOT(ISNUMBER(CC53))), 0, CC53)>0, CE53-CG53-IF(OR(ISBLANK(CB53), NOT(ISNUMBER(CB53))), 0, CB53)-IF(OR(ISBLANK(CC53), NOT(ISNUMBER(CC53))), 0, CC53)-IF(OR(ISBLANK(CD53), NOT(ISNUMBER(CD53))), 0, CD53), 0), 0), 0)),\n                    AND(ISTEXT(BX53), BX53=\"122\", AW53=2), MAX(0, IF(CE53-IF(OR(ISBLANK(CB53), NOT(ISNUMBER(CB53))), 0, CB53)>0, IF(CE53-IF(OR(ISBLANK(CB53), NOT(ISNUMBER(CB53))), 0, CB53)-IF(OR(ISBLANK(CC53), NOT(ISNUMBER(CC53))), 0, CC53)>0, IF(CE53-IF(OR(ISBLANK(CB53), NOT(ISNUMBER(CB53))), 0, CB53)-IF(OR(ISBLANK(CC53), NOT(ISNUMBER(CC53))), 0, CC53)-IF(OR(ISBLANK(CD53), NOT(ISNUMBER(CD53))), 0, CD53)>0, CE53-IF(OR(ISBLANK(CB53), NOT(ISNUMBER(CB53))), 0, CB53)-IF(OR(ISBLANK(CC53), NOT(ISNUMBER(CC53))), 0, CC53)-IF(OR(ISBLANK(CD53), NOT(ISNUMBER(CD53))), 0, CD53)-CG53, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW53=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX53=\"211\", BX53=\"212\", BX53=\"221\", BX53=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX53), BX53=\"111\", AW53=1), 0-MIN(0,MAX(CE53-CF53,0))+ 0-MIN(0,MAX(CE53-CF53-0,0))+ 0-MIN(0,MAX(CE53-CF53-0-0,0)),\n                    AND(ISTEXT(BX53), BX53=\"112\", AW53=1), 0-MIN(0,MAX(CE53,0))+ 0-MIN(0,MAX(CE53-0,0))+ 0-MIN(0,MAX(CE53-0-0,0)),\n                    AND(ISTEXT(BX53), BX53=\"121\", AW53=2), 0-MIN(0,MAX(CE53-CG53,0))+ 0-MIN(0,MAX(CE53-CG53-0,0))+ 0-MIN(0,MAX(CE53-CG53-0-0,0)),\n                    AND(ISTEXT(BX53), BX53=\"122\", AW53=2), 0-MIN(0,MAX(CE53,0))+ 0-MIN(0,MAX(CE53-0,0))+ 0-MIN(0,MAX(CE53-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW53=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX53=\"211\", BX53=\"212\", BX53=\"221\", BX53=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX53), BX53=\"111\", AW53=1), IF(ISBLANK(BY53), 0, BY53)-MIN(IF(ISBLANK(BY53), 0, BY53),MAX(CE53-CF53,0))+ IF(ISBLANK(BZ53), 0, BZ53)-MIN(IF(ISBLANK(BZ53), 0, BZ53),MAX(CE53-CF53-IF(ISBLANK(BY53), 0, BY53),0))+ IF(ISBLANK(CA53), 0, CA53)-MIN(IF(ISBLANK(CA53), 0, CA53),MAX(CE53-CF53-IF(ISBLANK(BY53), 0, BY53)-IF(ISBLANK(BZ53), 0, BZ53),0)),\n                    AND(ISTEXT(BX53), BX53=\"112\", AW53=1), IF(ISBLANK(BY53), 0, BY53)-MIN(IF(ISBLANK(BY53), 0, BY53),MAX(CE53,0))+ IF(ISBLANK(BZ53), 0, BZ53)-MIN(IF(ISBLANK(BZ53), 0, BZ53),MAX(CE53-IF(ISBLANK(BY53), 0, BY53),0))+ IF(ISBLANK(CA53), 0, CA53)-MIN(IF(ISBLANK(CA53), 0, CA53),MAX(CE53-IF(ISBLANK(BY53), 0, BY53)-IF(ISBLANK(BZ53), 0, BZ53),0)),\n                    AND(ISTEXT(BX53), BX53=\"121\", AW53=2), IF(ISBLANK(CB53), 0, CB53)-MIN(IF(ISBLANK(CB53), 0, CB53),MAX(CE53-CG53,0))+ IF(ISBLANK(CC53), 0, CC53)-MIN(IF(ISBLANK(CC53), 0, CC53),MAX(CE53-CG53-IF(ISBLANK(CB53), 0, CB53),0))+ IF(ISBLANK(CD53), 0, CD53)-MIN(IF(ISBLANK(CD53), 0, CD53),MAX(CE53-CG53-IF(ISBLANK(CB53), 0, CB53)-IF(ISBLANK(CC53), 0, CC53),0)),\n                    AND(ISTEXT(BX53), BX53=\"122\", AW53=2), IF(ISBLANK(CB53), 0, CB53)-MIN(IF(ISBLANK(CB53), 0, CB53),MAX(CE53,0))+ IF(ISBLANK(CC53), 0, CC53)-MIN(IF(ISBLANK(CC53), 0, CC53),MAX(CE53-IF(ISBLANK(CB53), 0, CB53),0))+ IF(ISBLANK(CD53), 0, CD53)-MIN(IF(ISBLANK(CD53), 0, CD53),MAX(CE53-IF(ISBLANK(CB53), 0, CB53)-IF(ISBLANK(CC53), 0, CC53),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW53=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI53), IF(OR(ISBLANK(CI53), NOT(ISNUMBER(CI53))), 0, CI53),\n                    AW53=1, 0 + 0 + 0,\n                    AW53=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW53=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI53), IF(OR(ISBLANK(CI53), NOT(ISNUMBER(CI53))), 0, CI53),\n                    AW53=1, IF(ISBLANK(BY53), 0, BY53) + IF(ISBLANK(BZ53), 0, BZ53) + IF(ISBLANK(CA53), 0, CA53),\n                    AW53=2, IF(ISBLANK(CB53), 0, CB53) + IF(ISBLANK(CC53), 0, CC53) + IF(ISBLANK(CD53), 0, CD53)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK53>=CJ53, 0,\n        CK53<CJ53, CJ53-CK53\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO53=Pulldown!$A$1,1,CO53=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP53=1, CP53=2)), 0%,\n    ISERROR(MATCH(CQ53, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP53=1, VLOOKUP(CQ53, Subsidy!$A$2:$G$26, 6, 0),\n    CP53=2, VLOOKUP(CQ53, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP53=1, CP53=2)), 0%,\n    ISERROR(MATCH(CQ53, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP53=1, VLOOKUP(CQ53, Subsidy!$A$2:$D$26, 2, 0),\n    CP53=2, VLOOKUP(CQ53, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP53=1, CP53=2)), 0,\n    ISERROR(MATCH(CQ53, Subsidy!$A$2:$A$26, 0)), 0,\n    CP53=2, \"N/A\",\n    AND(CP53=1, CQ53<=9), VLOOKUP(CQ53, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP53=1, CQ53<=9, NOT(ISERROR(MATCH(CQ53, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL53-CU53, 0), 0)","v":0},0,0,0,0,0,0,0]
[45,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C54=\"\", C54=\"Pls select\"), 0,\nC54=Pulldown!$F$2, 1,\nC54=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F54<>\"\", G54<>\"\", G54<F54), \"Invalid Date Order\",\n    AND(F54=\"\", G54=\"\"), \"Input Required\",\n    AND(F54=\"\", G54<>\"\"), IF(G54<E54, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F54=\"\", G54=\"\"), \"Input Required\",\n    G54<E54, \"Date Before Transition\",\n    AND(D54=1, DATEDIF(F54, G54+1, \"y\")>=2), \"1-valid\",\n    AND(D54=1, DATEDIF(F54, G54+1, \"y\")<2), \"1-invalid\",\n    AND(D54=2, DATEDIF(F54, G54+1, \"y\")>=5), \"2-valid\",\n    AND(D54=2, DATEDIF(F54, G54+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H54=\"1-valid\", 1,\n    $H54=\"2-valid\", 2,\n    $H54=\"Input Required\", 3,\n    $H54=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F54=\"\",G54=\"\"),\"Input Required\",\n$F54>=$E54,\"轉制日後開始受僱\",\n$E54>$F54,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J54=\"轉制日前開始受僱\", 1,\n    $J54=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L54=Pulldown!$C$1,22500,$L54=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L54=Pulldown!$C$1,2/3,$L54=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV54=\"\",0,AV54=Pulldown!$B$2,1,AV54=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX54=\"\",0,AX54=Pulldown!$G$1,1,AX54=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV54=\"\",0,BV54=Pulldown!$H$1,1,BV54=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW54=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX54=\"211\", BX54=\"212\", BX54=\"221\", BX54=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX54), BX54=\"111\", AW54=1), MAX(0, IF(CE54-CF54>0, IF(CE54-CF54-0>0, IF(CE54-CF54-0-0>0, CE54-CF54-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX54), BX54=\"112\", AW54=1), MAX(0, IF(CE54-0>0, IF(CE54-0-0>0, IF(CE54-0-0-0>0, CE54-0-0-0-CF54, 0), 0), 0)),\n                    AND(ISTEXT(BX54), BX54=\"121\", AW54=2), MAX(0, IF(CE54-CG54>0, IF(CE54-CG54-0>0, IF(CE54-CG54-0-0>0, CE54-CG54-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX54), BX54=\"122\", AW54=2), MAX(0, IF(CE54-0>0, IF(CE54-0-0>0, IF(CE54-0-0-0>0, CE54-0-0-0-CG54, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW54=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX54=\"211\", BX54=\"212\", BX54=\"221\", BX54=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX54), BX54=\"111\", AW54=1), MAX(0, IF(CE54-CF54>0, IF(CE54-CF54-IF(OR(ISBLANK(BY54), NOT(ISNUMBER(BY54))), 0, BY54)>0, IF(CE54-CF54-IF(OR(ISBLANK(BY54), NOT(ISNUMBER(BY54))), 0, BY54)-IF(OR(ISBLANK(BZ54), NOT(ISNUMBER(BZ54))), 0, BZ54)>0, CE54-CF54-IF(OR(ISBLANK(BY54), NOT(ISNUMBER(BY54))), 0, BY54)-IF(OR(ISBLANK(BZ54), NOT(ISNUMBER(BZ54))), 0, BZ54)-IF(OR(ISBLANK(CA54), NOT(ISNUMBER(CA54))), 0, CA54), 0), 0), 0)),\n                    AND(ISTEXT(BX54), BX54=\"112\", AW54=1), MAX(0, IF(CE54-IF(OR(ISBLANK(BY54), NOT(ISNUMBER(BY54))), 0, BY54)>0, IF(CE54-IF(OR(ISBLANK(BY54), NOT(ISNUMBER(BY54))), 0, BY54)-IF(OR(ISBLANK(BZ54), NOT(ISNUMBER(BZ54))), 0, BZ54)>0, IF(CE54-IF(OR(ISBLANK(BY54), NOT(ISNUMBER(BY54))), 0, BY54)-IF(OR(ISBLANK(BZ54), NOT(ISNUMBER(BZ54))), 0, BZ54)-IF(OR(ISBLANK(CA54), NOT(ISNUMBER(CA54))), 0, CA54)>0, CE54-IF(OR(ISBLANK(BY54), NOT(ISNUMBER(BY54))), 0, BY54)-IF(OR(ISBLANK(BZ54), NOT(ISNUMBER(BZ54))), 0, BZ54)-IF(OR(ISBLANK(CA54), NOT(ISNUMBER(CA54))), 0, CA54)-CF54, 0), 0), 0)),\n                    AND(ISTEXT(BX54), BX54=\"121\", AW54=2), MAX(0, IF(CE54-CG54>0, IF(CE54-CG54-IF(OR(ISBLANK(CB54), NOT(ISNUMBER(CB54))), 0, CB54)>0, IF(CE54-CG54-IF(OR(ISBLANK(CB54), NOT(ISNUMBER(CB54))), 0, CB54)-IF(OR(ISBLANK(CC54), NOT(ISNUMBER(CC54))), 0, CC54)>0, CE54-CG54-IF(OR(ISBLANK(CB54), NOT(ISNUMBER(CB54))), 0, CB54)-IF(OR(ISBLANK(CC54), NOT(ISNUMBER(CC54))), 0, CC54)-IF(OR(ISBLANK(CD54), NOT(ISNUMBER(CD54))), 0, CD54), 0), 0), 0)),\n                    AND(ISTEXT(BX54), BX54=\"122\", AW54=2), MAX(0, IF(CE54-IF(OR(ISBLANK(CB54), NOT(ISNUMBER(CB54))), 0, CB54)>0, IF(CE54-IF(OR(ISBLANK(CB54), NOT(ISNUMBER(CB54))), 0, CB54)-IF(OR(ISBLANK(CC54), NOT(ISNUMBER(CC54))), 0, CC54)>0, IF(CE54-IF(OR(ISBLANK(CB54), NOT(ISNUMBER(CB54))), 0, CB54)-IF(OR(ISBLANK(CC54), NOT(ISNUMBER(CC54))), 0, CC54)-IF(OR(ISBLANK(CD54), NOT(ISNUMBER(CD54))), 0, CD54)>0, CE54-IF(OR(ISBLANK(CB54), NOT(ISNUMBER(CB54))), 0, CB54)-IF(OR(ISBLANK(CC54), NOT(ISNUMBER(CC54))), 0, CC54)-IF(OR(ISBLANK(CD54), NOT(ISNUMBER(CD54))), 0, CD54)-CG54, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW54=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX54=\"211\", BX54=\"212\", BX54=\"221\", BX54=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX54), BX54=\"111\", AW54=1), 0-MIN(0,MAX(CE54-CF54,0))+ 0-MIN(0,MAX(CE54-CF54-0,0))+ 0-MIN(0,MAX(CE54-CF54-0-0,0)),\n                    AND(ISTEXT(BX54), BX54=\"112\", AW54=1), 0-MIN(0,MAX(CE54,0))+ 0-MIN(0,MAX(CE54-0,0))+ 0-MIN(0,MAX(CE54-0-0,0)),\n                    AND(ISTEXT(BX54), BX54=\"121\", AW54=2), 0-MIN(0,MAX(CE54-CG54,0))+ 0-MIN(0,MAX(CE54-CG54-0,0))+ 0-MIN(0,MAX(CE54-CG54-0-0,0)),\n                    AND(ISTEXT(BX54), BX54=\"122\", AW54=2), 0-MIN(0,MAX(CE54,0))+ 0-MIN(0,MAX(CE54-0,0))+ 0-MIN(0,MAX(CE54-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW54=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX54=\"211\", BX54=\"212\", BX54=\"221\", BX54=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX54), BX54=\"111\", AW54=1), IF(ISBLANK(BY54), 0, BY54)-MIN(IF(ISBLANK(BY54), 0, BY54),MAX(CE54-CF54,0))+ IF(ISBLANK(BZ54), 0, BZ54)-MIN(IF(ISBLANK(BZ54), 0, BZ54),MAX(CE54-CF54-IF(ISBLANK(BY54), 0, BY54),0))+ IF(ISBLANK(CA54), 0, CA54)-MIN(IF(ISBLANK(CA54), 0, CA54),MAX(CE54-CF54-IF(ISBLANK(BY54), 0, BY54)-IF(ISBLANK(BZ54), 0, BZ54),0)),\n                    AND(ISTEXT(BX54), BX54=\"112\", AW54=1), IF(ISBLANK(BY54), 0, BY54)-MIN(IF(ISBLANK(BY54), 0, BY54),MAX(CE54,0))+ IF(ISBLANK(BZ54), 0, BZ54)-MIN(IF(ISBLANK(BZ54), 0, BZ54),MAX(CE54-IF(ISBLANK(BY54), 0, BY54),0))+ IF(ISBLANK(CA54), 0, CA54)-MIN(IF(ISBLANK(CA54), 0, CA54),MAX(CE54-IF(ISBLANK(BY54), 0, BY54)-IF(ISBLANK(BZ54), 0, BZ54),0)),\n                    AND(ISTEXT(BX54), BX54=\"121\", AW54=2), IF(ISBLANK(CB54), 0, CB54)-MIN(IF(ISBLANK(CB54), 0, CB54),MAX(CE54-CG54,0))+ IF(ISBLANK(CC54), 0, CC54)-MIN(IF(ISBLANK(CC54), 0, CC54),MAX(CE54-CG54-IF(ISBLANK(CB54), 0, CB54),0))+ IF(ISBLANK(CD54), 0, CD54)-MIN(IF(ISBLANK(CD54), 0, CD54),MAX(CE54-CG54-IF(ISBLANK(CB54), 0, CB54)-IF(ISBLANK(CC54), 0, CC54),0)),\n                    AND(ISTEXT(BX54), BX54=\"122\", AW54=2), IF(ISBLANK(CB54), 0, CB54)-MIN(IF(ISBLANK(CB54), 0, CB54),MAX(CE54,0))+ IF(ISBLANK(CC54), 0, CC54)-MIN(IF(ISBLANK(CC54), 0, CC54),MAX(CE54-IF(ISBLANK(CB54), 0, CB54),0))+ IF(ISBLANK(CD54), 0, CD54)-MIN(IF(ISBLANK(CD54), 0, CD54),MAX(CE54-IF(ISBLANK(CB54), 0, CB54)-IF(ISBLANK(CC54), 0, CC54),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW54=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI54), IF(OR(ISBLANK(CI54), NOT(ISNUMBER(CI54))), 0, CI54),\n                    AW54=1, 0 + 0 + 0,\n                    AW54=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW54=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI54), IF(OR(ISBLANK(CI54), NOT(ISNUMBER(CI54))), 0, CI54),\n                    AW54=1, IF(ISBLANK(BY54), 0, BY54) + IF(ISBLANK(BZ54), 0, BZ54) + IF(ISBLANK(CA54), 0, CA54),\n                    AW54=2, IF(ISBLANK(CB54), 0, CB54) + IF(ISBLANK(CC54), 0, CC54) + IF(ISBLANK(CD54), 0, CD54)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK54>=CJ54, 0,\n        CK54<CJ54, CJ54-CK54\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO54=Pulldown!$A$1,1,CO54=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP54=1, CP54=2)), 0%,\n    ISERROR(MATCH(CQ54, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP54=1, VLOOKUP(CQ54, Subsidy!$A$2:$G$26, 6, 0),\n    CP54=2, VLOOKUP(CQ54, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP54=1, CP54=2)), 0%,\n    ISERROR(MATCH(CQ54, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP54=1, VLOOKUP(CQ54, Subsidy!$A$2:$D$26, 2, 0),\n    CP54=2, VLOOKUP(CQ54, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP54=1, CP54=2)), 0,\n    ISERROR(MATCH(CQ54, Subsidy!$A$2:$A$26, 0)), 0,\n    CP54=2, \"N/A\",\n    AND(CP54=1, CQ54<=9), VLOOKUP(CQ54, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP54=1, CQ54<=9, NOT(ISERROR(MATCH(CQ54, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL54-CU54, 0), 0)","v":0},0,0,0,0,0,0,0]
[46,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C55=\"\", C55=\"Pls select\"), 0,\nC55=Pulldown!$F$2, 1,\nC55=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F55<>\"\", G55<>\"\", G55<F55), \"Invalid Date Order\",\n    AND(F55=\"\", G55=\"\"), \"Input Required\",\n    AND(F55=\"\", G55<>\"\"), IF(G55<E55, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F55=\"\", G55=\"\"), \"Input Required\",\n    G55<E55, \"Date Before Transition\",\n    AND(D55=1, DATEDIF(F55, G55+1, \"y\")>=2), \"1-valid\",\n    AND(D55=1, DATEDIF(F55, G55+1, \"y\")<2), \"1-invalid\",\n    AND(D55=2, DATEDIF(F55, G55+1, \"y\")>=5), \"2-valid\",\n    AND(D55=2, DATEDIF(F55, G55+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H55=\"1-valid\", 1,\n    $H55=\"2-valid\", 2,\n    $H55=\"Input Required\", 3,\n    $H55=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F55=\"\",G55=\"\"),\"Input Required\",\n$F55>=$E55,\"轉制日後開始受僱\",\n$E55>$F55,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J55=\"轉制日前開始受僱\", 1,\n    $J55=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L55=Pulldown!$C$1,22500,$L55=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L55=Pulldown!$C$1,2/3,$L55=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV55=\"\",0,AV55=Pulldown!$B$2,1,AV55=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX55=\"\",0,AX55=Pulldown!$G$1,1,AX55=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV55=\"\",0,BV55=Pulldown!$H$1,1,BV55=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW55=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX55=\"211\", BX55=\"212\", BX55=\"221\", BX55=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX55), BX55=\"111\", AW55=1), MAX(0, IF(CE55-CF55>0, IF(CE55-CF55-0>0, IF(CE55-CF55-0-0>0, CE55-CF55-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX55), BX55=\"112\", AW55=1), MAX(0, IF(CE55-0>0, IF(CE55-0-0>0, IF(CE55-0-0-0>0, CE55-0-0-0-CF55, 0), 0), 0)),\n                    AND(ISTEXT(BX55), BX55=\"121\", AW55=2), MAX(0, IF(CE55-CG55>0, IF(CE55-CG55-0>0, IF(CE55-CG55-0-0>0, CE55-CG55-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX55), BX55=\"122\", AW55=2), MAX(0, IF(CE55-0>0, IF(CE55-0-0>0, IF(CE55-0-0-0>0, CE55-0-0-0-CG55, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW55=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX55=\"211\", BX55=\"212\", BX55=\"221\", BX55=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX55), BX55=\"111\", AW55=1), MAX(0, IF(CE55-CF55>0, IF(CE55-CF55-IF(OR(ISBLANK(BY55), NOT(ISNUMBER(BY55))), 0, BY55)>0, IF(CE55-CF55-IF(OR(ISBLANK(BY55), NOT(ISNUMBER(BY55))), 0, BY55)-IF(OR(ISBLANK(BZ55), NOT(ISNUMBER(BZ55))), 0, BZ55)>0, CE55-CF55-IF(OR(ISBLANK(BY55), NOT(ISNUMBER(BY55))), 0, BY55)-IF(OR(ISBLANK(BZ55), NOT(ISNUMBER(BZ55))), 0, BZ55)-IF(OR(ISBLANK(CA55), NOT(ISNUMBER(CA55))), 0, CA55), 0), 0), 0)),\n                    AND(ISTEXT(BX55), BX55=\"112\", AW55=1), MAX(0, IF(CE55-IF(OR(ISBLANK(BY55), NOT(ISNUMBER(BY55))), 0, BY55)>0, IF(CE55-IF(OR(ISBLANK(BY55), NOT(ISNUMBER(BY55))), 0, BY55)-IF(OR(ISBLANK(BZ55), NOT(ISNUMBER(BZ55))), 0, BZ55)>0, IF(CE55-IF(OR(ISBLANK(BY55), NOT(ISNUMBER(BY55))), 0, BY55)-IF(OR(ISBLANK(BZ55), NOT(ISNUMBER(BZ55))), 0, BZ55)-IF(OR(ISBLANK(CA55), NOT(ISNUMBER(CA55))), 0, CA55)>0, CE55-IF(OR(ISBLANK(BY55), NOT(ISNUMBER(BY55))), 0, BY55)-IF(OR(ISBLANK(BZ55), NOT(ISNUMBER(BZ55))), 0, BZ55)-IF(OR(ISBLANK(CA55), NOT(ISNUMBER(CA55))), 0, CA55)-CF55, 0), 0), 0)),\n                    AND(ISTEXT(BX55), BX55=\"121\", AW55=2), MAX(0, IF(CE55-CG55>0, IF(CE55-CG55-IF(OR(ISBLANK(CB55), NOT(ISNUMBER(CB55))), 0, CB55)>0, IF(CE55-CG55-IF(OR(ISBLANK(CB55), NOT(ISNUMBER(CB55))), 0, CB55)-IF(OR(ISBLANK(CC55), NOT(ISNUMBER(CC55))), 0, CC55)>0, CE55-CG55-IF(OR(ISBLANK(CB55), NOT(ISNUMBER(CB55))), 0, CB55)-IF(OR(ISBLANK(CC55), NOT(ISNUMBER(CC55))), 0, CC55)-IF(OR(ISBLANK(CD55), NOT(ISNUMBER(CD55))), 0, CD55), 0), 0), 0)),\n                    AND(ISTEXT(BX55), BX55=\"122\", AW55=2), MAX(0, IF(CE55-IF(OR(ISBLANK(CB55), NOT(ISNUMBER(CB55))), 0, CB55)>0, IF(CE55-IF(OR(ISBLANK(CB55), NOT(ISNUMBER(CB55))), 0, CB55)-IF(OR(ISBLANK(CC55), NOT(ISNUMBER(CC55))), 0, CC55)>0, IF(CE55-IF(OR(ISBLANK(CB55), NOT(ISNUMBER(CB55))), 0, CB55)-IF(OR(ISBLANK(CC55), NOT(ISNUMBER(CC55))), 0, CC55)-IF(OR(ISBLANK(CD55), NOT(ISNUMBER(CD55))), 0, CD55)>0, CE55-IF(OR(ISBLANK(CB55), NOT(ISNUMBER(CB55))), 0, CB55)-IF(OR(ISBLANK(CC55), NOT(ISNUMBER(CC55))), 0, CC55)-IF(OR(ISBLANK(CD55), NOT(ISNUMBER(CD55))), 0, CD55)-CG55, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW55=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX55=\"211\", BX55=\"212\", BX55=\"221\", BX55=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX55), BX55=\"111\", AW55=1), 0-MIN(0,MAX(CE55-CF55,0))+ 0-MIN(0,MAX(CE55-CF55-0,0))+ 0-MIN(0,MAX(CE55-CF55-0-0,0)),\n                    AND(ISTEXT(BX55), BX55=\"112\", AW55=1), 0-MIN(0,MAX(CE55,0))+ 0-MIN(0,MAX(CE55-0,0))+ 0-MIN(0,MAX(CE55-0-0,0)),\n                    AND(ISTEXT(BX55), BX55=\"121\", AW55=2), 0-MIN(0,MAX(CE55-CG55,0))+ 0-MIN(0,MAX(CE55-CG55-0,0))+ 0-MIN(0,MAX(CE55-CG55-0-0,0)),\n                    AND(ISTEXT(BX55), BX55=\"122\", AW55=2), 0-MIN(0,MAX(CE55,0))+ 0-MIN(0,MAX(CE55-0,0))+ 0-MIN(0,MAX(CE55-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW55=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX55=\"211\", BX55=\"212\", BX55=\"221\", BX55=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX55), BX55=\"111\", AW55=1), IF(ISBLANK(BY55), 0, BY55)-MIN(IF(ISBLANK(BY55), 0, BY55),MAX(CE55-CF55,0))+ IF(ISBLANK(BZ55), 0, BZ55)-MIN(IF(ISBLANK(BZ55), 0, BZ55),MAX(CE55-CF55-IF(ISBLANK(BY55), 0, BY55),0))+ IF(ISBLANK(CA55), 0, CA55)-MIN(IF(ISBLANK(CA55), 0, CA55),MAX(CE55-CF55-IF(ISBLANK(BY55), 0, BY55)-IF(ISBLANK(BZ55), 0, BZ55),0)),\n                    AND(ISTEXT(BX55), BX55=\"112\", AW55=1), IF(ISBLANK(BY55), 0, BY55)-MIN(IF(ISBLANK(BY55), 0, BY55),MAX(CE55,0))+ IF(ISBLANK(BZ55), 0, BZ55)-MIN(IF(ISBLANK(BZ55), 0, BZ55),MAX(CE55-IF(ISBLANK(BY55), 0, BY55),0))+ IF(ISBLANK(CA55), 0, CA55)-MIN(IF(ISBLANK(CA55), 0, CA55),MAX(CE55-IF(ISBLANK(BY55), 0, BY55)-IF(ISBLANK(BZ55), 0, BZ55),0)),\n                    AND(ISTEXT(BX55), BX55=\"121\", AW55=2), IF(ISBLANK(CB55), 0, CB55)-MIN(IF(ISBLANK(CB55), 0, CB55),MAX(CE55-CG55,0))+ IF(ISBLANK(CC55), 0, CC55)-MIN(IF(ISBLANK(CC55), 0, CC55),MAX(CE55-CG55-IF(ISBLANK(CB55), 0, CB55),0))+ IF(ISBLANK(CD55), 0, CD55)-MIN(IF(ISBLANK(CD55), 0, CD55),MAX(CE55-CG55-IF(ISBLANK(CB55), 0, CB55)-IF(ISBLANK(CC55), 0, CC55),0)),\n                    AND(ISTEXT(BX55), BX55=\"122\", AW55=2), IF(ISBLANK(CB55), 0, CB55)-MIN(IF(ISBLANK(CB55), 0, CB55),MAX(CE55,0))+ IF(ISBLANK(CC55), 0, CC55)-MIN(IF(ISBLANK(CC55), 0, CC55),MAX(CE55-IF(ISBLANK(CB55), 0, CB55),0))+ IF(ISBLANK(CD55), 0, CD55)-MIN(IF(ISBLANK(CD55), 0, CD55),MAX(CE55-IF(ISBLANK(CB55), 0, CB55)-IF(ISBLANK(CC55), 0, CC55),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW55=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI55), IF(OR(ISBLANK(CI55), NOT(ISNUMBER(CI55))), 0, CI55),\n                    AW55=1, 0 + 0 + 0,\n                    AW55=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW55=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI55), IF(OR(ISBLANK(CI55), NOT(ISNUMBER(CI55))), 0, CI55),\n                    AW55=1, IF(ISBLANK(BY55), 0, BY55) + IF(ISBLANK(BZ55), 0, BZ55) + IF(ISBLANK(CA55), 0, CA55),\n                    AW55=2, IF(ISBLANK(CB55), 0, CB55) + IF(ISBLANK(CC55), 0, CC55) + IF(ISBLANK(CD55), 0, CD55)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK55>=CJ55, 0,\n        CK55<CJ55, CJ55-CK55\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO55=Pulldown!$A$1,1,CO55=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP55=1, CP55=2)), 0%,\n    ISERROR(MATCH(CQ55, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP55=1, VLOOKUP(CQ55, Subsidy!$A$2:$G$26, 6, 0),\n    CP55=2, VLOOKUP(CQ55, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP55=1, CP55=2)), 0%,\n    ISERROR(MATCH(CQ55, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP55=1, VLOOKUP(CQ55, Subsidy!$A$2:$D$26, 2, 0),\n    CP55=2, VLOOKUP(CQ55, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP55=1, CP55=2)), 0,\n    ISERROR(MATCH(CQ55, Subsidy!$A$2:$A$26, 0)), 0,\n    CP55=2, \"N/A\",\n    AND(CP55=1, CQ55<=9), VLOOKUP(CQ55, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP55=1, CQ55<=9, NOT(ISERROR(MATCH(CQ55, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL55-CU55, 0), 0)","v":0},0,0,0,0,0,0,0]
[47,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C56=\"\", C56=\"Pls select\"), 0,\nC56=Pulldown!$F$2, 1,\nC56=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F56<>\"\", G56<>\"\", G56<F56), \"Invalid Date Order\",\n    AND(F56=\"\", G56=\"\"), \"Input Required\",\n    AND(F56=\"\", G56<>\"\"), IF(G56<E56, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F56=\"\", G56=\"\"), \"Input Required\",\n    G56<E56, \"Date Before Transition\",\n    AND(D56=1, DATEDIF(F56, G56+1, \"y\")>=2), \"1-valid\",\n    AND(D56=1, DATEDIF(F56, G56+1, \"y\")<2), \"1-invalid\",\n    AND(D56=2, DATEDIF(F56, G56+1, \"y\")>=5), \"2-valid\",\n    AND(D56=2, DATEDIF(F56, G56+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H56=\"1-valid\", 1,\n    $H56=\"2-valid\", 2,\n    $H56=\"Input Required\", 3,\n    $H56=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F56=\"\",G56=\"\"),\"Input Required\",\n$F56>=$E56,\"轉制日後開始受僱\",\n$E56>$F56,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J56=\"轉制日前開始受僱\", 1,\n    $J56=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L56=Pulldown!$C$1,22500,$L56=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L56=Pulldown!$C$1,2/3,$L56=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV56=\"\",0,AV56=Pulldown!$B$2,1,AV56=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX56=\"\",0,AX56=Pulldown!$G$1,1,AX56=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV56=\"\",0,BV56=Pulldown!$H$1,1,BV56=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW56=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX56=\"211\", BX56=\"212\", BX56=\"221\", BX56=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX56), BX56=\"111\", AW56=1), MAX(0, IF(CE56-CF56>0, IF(CE56-CF56-0>0, IF(CE56-CF56-0-0>0, CE56-CF56-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX56), BX56=\"112\", AW56=1), MAX(0, IF(CE56-0>0, IF(CE56-0-0>0, IF(CE56-0-0-0>0, CE56-0-0-0-CF56, 0), 0), 0)),\n                    AND(ISTEXT(BX56), BX56=\"121\", AW56=2), MAX(0, IF(CE56-CG56>0, IF(CE56-CG56-0>0, IF(CE56-CG56-0-0>0, CE56-CG56-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX56), BX56=\"122\", AW56=2), MAX(0, IF(CE56-0>0, IF(CE56-0-0>0, IF(CE56-0-0-0>0, CE56-0-0-0-CG56, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW56=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX56=\"211\", BX56=\"212\", BX56=\"221\", BX56=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX56), BX56=\"111\", AW56=1), MAX(0, IF(CE56-CF56>0, IF(CE56-CF56-IF(OR(ISBLANK(BY56), NOT(ISNUMBER(BY56))), 0, BY56)>0, IF(CE56-CF56-IF(OR(ISBLANK(BY56), NOT(ISNUMBER(BY56))), 0, BY56)-IF(OR(ISBLANK(BZ56), NOT(ISNUMBER(BZ56))), 0, BZ56)>0, CE56-CF56-IF(OR(ISBLANK(BY56), NOT(ISNUMBER(BY56))), 0, BY56)-IF(OR(ISBLANK(BZ56), NOT(ISNUMBER(BZ56))), 0, BZ56)-IF(OR(ISBLANK(CA56), NOT(ISNUMBER(CA56))), 0, CA56), 0), 0), 0)),\n                    AND(ISTEXT(BX56), BX56=\"112\", AW56=1), MAX(0, IF(CE56-IF(OR(ISBLANK(BY56), NOT(ISNUMBER(BY56))), 0, BY56)>0, IF(CE56-IF(OR(ISBLANK(BY56), NOT(ISNUMBER(BY56))), 0, BY56)-IF(OR(ISBLANK(BZ56), NOT(ISNUMBER(BZ56))), 0, BZ56)>0, IF(CE56-IF(OR(ISBLANK(BY56), NOT(ISNUMBER(BY56))), 0, BY56)-IF(OR(ISBLANK(BZ56), NOT(ISNUMBER(BZ56))), 0, BZ56)-IF(OR(ISBLANK(CA56), NOT(ISNUMBER(CA56))), 0, CA56)>0, CE56-IF(OR(ISBLANK(BY56), NOT(ISNUMBER(BY56))), 0, BY56)-IF(OR(ISBLANK(BZ56), NOT(ISNUMBER(BZ56))), 0, BZ56)-IF(OR(ISBLANK(CA56), NOT(ISNUMBER(CA56))), 0, CA56)-CF56, 0), 0), 0)),\n                    AND(ISTEXT(BX56), BX56=\"121\", AW56=2), MAX(0, IF(CE56-CG56>0, IF(CE56-CG56-IF(OR(ISBLANK(CB56), NOT(ISNUMBER(CB56))), 0, CB56)>0, IF(CE56-CG56-IF(OR(ISBLANK(CB56), NOT(ISNUMBER(CB56))), 0, CB56)-IF(OR(ISBLANK(CC56), NOT(ISNUMBER(CC56))), 0, CC56)>0, CE56-CG56-IF(OR(ISBLANK(CB56), NOT(ISNUMBER(CB56))), 0, CB56)-IF(OR(ISBLANK(CC56), NOT(ISNUMBER(CC56))), 0, CC56)-IF(OR(ISBLANK(CD56), NOT(ISNUMBER(CD56))), 0, CD56), 0), 0), 0)),\n                    AND(ISTEXT(BX56), BX56=\"122\", AW56=2), MAX(0, IF(CE56-IF(OR(ISBLANK(CB56), NOT(ISNUMBER(CB56))), 0, CB56)>0, IF(CE56-IF(OR(ISBLANK(CB56), NOT(ISNUMBER(CB56))), 0, CB56)-IF(OR(ISBLANK(CC56), NOT(ISNUMBER(CC56))), 0, CC56)>0, IF(CE56-IF(OR(ISBLANK(CB56), NOT(ISNUMBER(CB56))), 0, CB56)-IF(OR(ISBLANK(CC56), NOT(ISNUMBER(CC56))), 0, CC56)-IF(OR(ISBLANK(CD56), NOT(ISNUMBER(CD56))), 0, CD56)>0, CE56-IF(OR(ISBLANK(CB56), NOT(ISNUMBER(CB56))), 0, CB56)-IF(OR(ISBLANK(CC56), NOT(ISNUMBER(CC56))), 0, CC56)-IF(OR(ISBLANK(CD56), NOT(ISNUMBER(CD56))), 0, CD56)-CG56, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW56=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX56=\"211\", BX56=\"212\", BX56=\"221\", BX56=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX56), BX56=\"111\", AW56=1), 0-MIN(0,MAX(CE56-CF56,0))+ 0-MIN(0,MAX(CE56-CF56-0,0))+ 0-MIN(0,MAX(CE56-CF56-0-0,0)),\n                    AND(ISTEXT(BX56), BX56=\"112\", AW56=1), 0-MIN(0,MAX(CE56,0))+ 0-MIN(0,MAX(CE56-0,0))+ 0-MIN(0,MAX(CE56-0-0,0)),\n                    AND(ISTEXT(BX56), BX56=\"121\", AW56=2), 0-MIN(0,MAX(CE56-CG56,0))+ 0-MIN(0,MAX(CE56-CG56-0,0))+ 0-MIN(0,MAX(CE56-CG56-0-0,0)),\n                    AND(ISTEXT(BX56), BX56=\"122\", AW56=2), 0-MIN(0,MAX(CE56,0))+ 0-MIN(0,MAX(CE56-0,0))+ 0-MIN(0,MAX(CE56-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW56=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX56=\"211\", BX56=\"212\", BX56=\"221\", BX56=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX56), BX56=\"111\", AW56=1), IF(ISBLANK(BY56), 0, BY56)-MIN(IF(ISBLANK(BY56), 0, BY56),MAX(CE56-CF56,0))+ IF(ISBLANK(BZ56), 0, BZ56)-MIN(IF(ISBLANK(BZ56), 0, BZ56),MAX(CE56-CF56-IF(ISBLANK(BY56), 0, BY56),0))+ IF(ISBLANK(CA56), 0, CA56)-MIN(IF(ISBLANK(CA56), 0, CA56),MAX(CE56-CF56-IF(ISBLANK(BY56), 0, BY56)-IF(ISBLANK(BZ56), 0, BZ56),0)),\n                    AND(ISTEXT(BX56), BX56=\"112\", AW56=1), IF(ISBLANK(BY56), 0, BY56)-MIN(IF(ISBLANK(BY56), 0, BY56),MAX(CE56,0))+ IF(ISBLANK(BZ56), 0, BZ56)-MIN(IF(ISBLANK(BZ56), 0, BZ56),MAX(CE56-IF(ISBLANK(BY56), 0, BY56),0))+ IF(ISBLANK(CA56), 0, CA56)-MIN(IF(ISBLANK(CA56), 0, CA56),MAX(CE56-IF(ISBLANK(BY56), 0, BY56)-IF(ISBLANK(BZ56), 0, BZ56),0)),\n                    AND(ISTEXT(BX56), BX56=\"121\", AW56=2), IF(ISBLANK(CB56), 0, CB56)-MIN(IF(ISBLANK(CB56), 0, CB56),MAX(CE56-CG56,0))+ IF(ISBLANK(CC56), 0, CC56)-MIN(IF(ISBLANK(CC56), 0, CC56),MAX(CE56-CG56-IF(ISBLANK(CB56), 0, CB56),0))+ IF(ISBLANK(CD56), 0, CD56)-MIN(IF(ISBLANK(CD56), 0, CD56),MAX(CE56-CG56-IF(ISBLANK(CB56), 0, CB56)-IF(ISBLANK(CC56), 0, CC56),0)),\n                    AND(ISTEXT(BX56), BX56=\"122\", AW56=2), IF(ISBLANK(CB56), 0, CB56)-MIN(IF(ISBLANK(CB56), 0, CB56),MAX(CE56,0))+ IF(ISBLANK(CC56), 0, CC56)-MIN(IF(ISBLANK(CC56), 0, CC56),MAX(CE56-IF(ISBLANK(CB56), 0, CB56),0))+ IF(ISBLANK(CD56), 0, CD56)-MIN(IF(ISBLANK(CD56), 0, CD56),MAX(CE56-IF(ISBLANK(CB56), 0, CB56)-IF(ISBLANK(CC56), 0, CC56),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW56=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI56), IF(OR(ISBLANK(CI56), NOT(ISNUMBER(CI56))), 0, CI56),\n                    AW56=1, 0 + 0 + 0,\n                    AW56=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW56=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI56), IF(OR(ISBLANK(CI56), NOT(ISNUMBER(CI56))), 0, CI56),\n                    AW56=1, IF(ISBLANK(BY56), 0, BY56) + IF(ISBLANK(BZ56), 0, BZ56) + IF(ISBLANK(CA56), 0, CA56),\n                    AW56=2, IF(ISBLANK(CB56), 0, CB56) + IF(ISBLANK(CC56), 0, CC56) + IF(ISBLANK(CD56), 0, CD56)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK56>=CJ56, 0,\n        CK56<CJ56, CJ56-CK56\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO56=Pulldown!$A$1,1,CO56=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP56=1, CP56=2)), 0%,\n    ISERROR(MATCH(CQ56, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP56=1, VLOOKUP(CQ56, Subsidy!$A$2:$G$26, 6, 0),\n    CP56=2, VLOOKUP(CQ56, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP56=1, CP56=2)), 0%,\n    ISERROR(MATCH(CQ56, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP56=1, VLOOKUP(CQ56, Subsidy!$A$2:$D$26, 2, 0),\n    CP56=2, VLOOKUP(CQ56, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP56=1, CP56=2)), 0,\n    ISERROR(MATCH(CQ56, Subsidy!$A$2:$A$26, 0)), 0,\n    CP56=2, \"N/A\",\n    AND(CP56=1, CQ56<=9), VLOOKUP(CQ56, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP56=1, CQ56<=9, NOT(ISERROR(MATCH(CQ56, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL56-CU56, 0), 0)","v":0},0,0,0,0,0,0,0]
[48,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C57=\"\", C57=\"Pls select\"), 0,\nC57=Pulldown!$F$2, 1,\nC57=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F57<>\"\", G57<>\"\", G57<F57), \"Invalid Date Order\",\n    AND(F57=\"\", G57=\"\"), \"Input Required\",\n    AND(F57=\"\", G57<>\"\"), IF(G57<E57, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F57=\"\", G57=\"\"), \"Input Required\",\n    G57<E57, \"Date Before Transition\",\n    AND(D57=1, DATEDIF(F57, G57+1, \"y\")>=2), \"1-valid\",\n    AND(D57=1, DATEDIF(F57, G57+1, \"y\")<2), \"1-invalid\",\n    AND(D57=2, DATEDIF(F57, G57+1, \"y\")>=5), \"2-valid\",\n    AND(D57=2, DATEDIF(F57, G57+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H57=\"1-valid\", 1,\n    $H57=\"2-valid\", 2,\n    $H57=\"Input Required\", 3,\n    $H57=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F57=\"\",G57=\"\"),\"Input Required\",\n$F57>=$E57,\"轉制日後開始受僱\",\n$E57>$F57,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J57=\"轉制日前開始受僱\", 1,\n    $J57=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L57=Pulldown!$C$1,22500,$L57=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L57=Pulldown!$C$1,2/3,$L57=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV57=\"\",0,AV57=Pulldown!$B$2,1,AV57=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX57=\"\",0,AX57=Pulldown!$G$1,1,AX57=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV57=\"\",0,BV57=Pulldown!$H$1,1,BV57=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW57=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX57=\"211\", BX57=\"212\", BX57=\"221\", BX57=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX57), BX57=\"111\", AW57=1), MAX(0, IF(CE57-CF57>0, IF(CE57-CF57-0>0, IF(CE57-CF57-0-0>0, CE57-CF57-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX57), BX57=\"112\", AW57=1), MAX(0, IF(CE57-0>0, IF(CE57-0-0>0, IF(CE57-0-0-0>0, CE57-0-0-0-CF57, 0), 0), 0)),\n                    AND(ISTEXT(BX57), BX57=\"121\", AW57=2), MAX(0, IF(CE57-CG57>0, IF(CE57-CG57-0>0, IF(CE57-CG57-0-0>0, CE57-CG57-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX57), BX57=\"122\", AW57=2), MAX(0, IF(CE57-0>0, IF(CE57-0-0>0, IF(CE57-0-0-0>0, CE57-0-0-0-CG57, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW57=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX57=\"211\", BX57=\"212\", BX57=\"221\", BX57=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX57), BX57=\"111\", AW57=1), MAX(0, IF(CE57-CF57>0, IF(CE57-CF57-IF(OR(ISBLANK(BY57), NOT(ISNUMBER(BY57))), 0, BY57)>0, IF(CE57-CF57-IF(OR(ISBLANK(BY57), NOT(ISNUMBER(BY57))), 0, BY57)-IF(OR(ISBLANK(BZ57), NOT(ISNUMBER(BZ57))), 0, BZ57)>0, CE57-CF57-IF(OR(ISBLANK(BY57), NOT(ISNUMBER(BY57))), 0, BY57)-IF(OR(ISBLANK(BZ57), NOT(ISNUMBER(BZ57))), 0, BZ57)-IF(OR(ISBLANK(CA57), NOT(ISNUMBER(CA57))), 0, CA57), 0), 0), 0)),\n                    AND(ISTEXT(BX57), BX57=\"112\", AW57=1), MAX(0, IF(CE57-IF(OR(ISBLANK(BY57), NOT(ISNUMBER(BY57))), 0, BY57)>0, IF(CE57-IF(OR(ISBLANK(BY57), NOT(ISNUMBER(BY57))), 0, BY57)-IF(OR(ISBLANK(BZ57), NOT(ISNUMBER(BZ57))), 0, BZ57)>0, IF(CE57-IF(OR(ISBLANK(BY57), NOT(ISNUMBER(BY57))), 0, BY57)-IF(OR(ISBLANK(BZ57), NOT(ISNUMBER(BZ57))), 0, BZ57)-IF(OR(ISBLANK(CA57), NOT(ISNUMBER(CA57))), 0, CA57)>0, CE57-IF(OR(ISBLANK(BY57), NOT(ISNUMBER(BY57))), 0, BY57)-IF(OR(ISBLANK(BZ57), NOT(ISNUMBER(BZ57))), 0, BZ57)-IF(OR(ISBLANK(CA57), NOT(ISNUMBER(CA57))), 0, CA57)-CF57, 0), 0), 0)),\n                    AND(ISTEXT(BX57), BX57=\"121\", AW57=2), MAX(0, IF(CE57-CG57>0, IF(CE57-CG57-IF(OR(ISBLANK(CB57), NOT(ISNUMBER(CB57))), 0, CB57)>0, IF(CE57-CG57-IF(OR(ISBLANK(CB57), NOT(ISNUMBER(CB57))), 0, CB57)-IF(OR(ISBLANK(CC57), NOT(ISNUMBER(CC57))), 0, CC57)>0, CE57-CG57-IF(OR(ISBLANK(CB57), NOT(ISNUMBER(CB57))), 0, CB57)-IF(OR(ISBLANK(CC57), NOT(ISNUMBER(CC57))), 0, CC57)-IF(OR(ISBLANK(CD57), NOT(ISNUMBER(CD57))), 0, CD57), 0), 0), 0)),\n                    AND(ISTEXT(BX57), BX57=\"122\", AW57=2), MAX(0, IF(CE57-IF(OR(ISBLANK(CB57), NOT(ISNUMBER(CB57))), 0, CB57)>0, IF(CE57-IF(OR(ISBLANK(CB57), NOT(ISNUMBER(CB57))), 0, CB57)-IF(OR(ISBLANK(CC57), NOT(ISNUMBER(CC57))), 0, CC57)>0, IF(CE57-IF(OR(ISBLANK(CB57), NOT(ISNUMBER(CB57))), 0, CB57)-IF(OR(ISBLANK(CC57), NOT(ISNUMBER(CC57))), 0, CC57)-IF(OR(ISBLANK(CD57), NOT(ISNUMBER(CD57))), 0, CD57)>0, CE57-IF(OR(ISBLANK(CB57), NOT(ISNUMBER(CB57))), 0, CB57)-IF(OR(ISBLANK(CC57), NOT(ISNUMBER(CC57))), 0, CC57)-IF(OR(ISBLANK(CD57), NOT(ISNUMBER(CD57))), 0, CD57)-CG57, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW57=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX57=\"211\", BX57=\"212\", BX57=\"221\", BX57=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX57), BX57=\"111\", AW57=1), 0-MIN(0,MAX(CE57-CF57,0))+ 0-MIN(0,MAX(CE57-CF57-0,0))+ 0-MIN(0,MAX(CE57-CF57-0-0,0)),\n                    AND(ISTEXT(BX57), BX57=\"112\", AW57=1), 0-MIN(0,MAX(CE57,0))+ 0-MIN(0,MAX(CE57-0,0))+ 0-MIN(0,MAX(CE57-0-0,0)),\n                    AND(ISTEXT(BX57), BX57=\"121\", AW57=2), 0-MIN(0,MAX(CE57-CG57,0))+ 0-MIN(0,MAX(CE57-CG57-0,0))+ 0-MIN(0,MAX(CE57-CG57-0-0,0)),\n                    AND(ISTEXT(BX57), BX57=\"122\", AW57=2), 0-MIN(0,MAX(CE57,0))+ 0-MIN(0,MAX(CE57-0,0))+ 0-MIN(0,MAX(CE57-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW57=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX57=\"211\", BX57=\"212\", BX57=\"221\", BX57=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX57), BX57=\"111\", AW57=1), IF(ISBLANK(BY57), 0, BY57)-MIN(IF(ISBLANK(BY57), 0, BY57),MAX(CE57-CF57,0))+ IF(ISBLANK(BZ57), 0, BZ57)-MIN(IF(ISBLANK(BZ57), 0, BZ57),MAX(CE57-CF57-IF(ISBLANK(BY57), 0, BY57),0))+ IF(ISBLANK(CA57), 0, CA57)-MIN(IF(ISBLANK(CA57), 0, CA57),MAX(CE57-CF57-IF(ISBLANK(BY57), 0, BY57)-IF(ISBLANK(BZ57), 0, BZ57),0)),\n                    AND(ISTEXT(BX57), BX57=\"112\", AW57=1), IF(ISBLANK(BY57), 0, BY57)-MIN(IF(ISBLANK(BY57), 0, BY57),MAX(CE57,0))+ IF(ISBLANK(BZ57), 0, BZ57)-MIN(IF(ISBLANK(BZ57), 0, BZ57),MAX(CE57-IF(ISBLANK(BY57), 0, BY57),0))+ IF(ISBLANK(CA57), 0, CA57)-MIN(IF(ISBLANK(CA57), 0, CA57),MAX(CE57-IF(ISBLANK(BY57), 0, BY57)-IF(ISBLANK(BZ57), 0, BZ57),0)),\n                    AND(ISTEXT(BX57), BX57=\"121\", AW57=2), IF(ISBLANK(CB57), 0, CB57)-MIN(IF(ISBLANK(CB57), 0, CB57),MAX(CE57-CG57,0))+ IF(ISBLANK(CC57), 0, CC57)-MIN(IF(ISBLANK(CC57), 0, CC57),MAX(CE57-CG57-IF(ISBLANK(CB57), 0, CB57),0))+ IF(ISBLANK(CD57), 0, CD57)-MIN(IF(ISBLANK(CD57), 0, CD57),MAX(CE57-CG57-IF(ISBLANK(CB57), 0, CB57)-IF(ISBLANK(CC57), 0, CC57),0)),\n                    AND(ISTEXT(BX57), BX57=\"122\", AW57=2), IF(ISBLANK(CB57), 0, CB57)-MIN(IF(ISBLANK(CB57), 0, CB57),MAX(CE57,0))+ IF(ISBLANK(CC57), 0, CC57)-MIN(IF(ISBLANK(CC57), 0, CC57),MAX(CE57-IF(ISBLANK(CB57), 0, CB57),0))+ IF(ISBLANK(CD57), 0, CD57)-MIN(IF(ISBLANK(CD57), 0, CD57),MAX(CE57-IF(ISBLANK(CB57), 0, CB57)-IF(ISBLANK(CC57), 0, CC57),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW57=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI57), IF(OR(ISBLANK(CI57), NOT(ISNUMBER(CI57))), 0, CI57),\n                    AW57=1, 0 + 0 + 0,\n                    AW57=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW57=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI57), IF(OR(ISBLANK(CI57), NOT(ISNUMBER(CI57))), 0, CI57),\n                    AW57=1, IF(ISBLANK(BY57), 0, BY57) + IF(ISBLANK(BZ57), 0, BZ57) + IF(ISBLANK(CA57), 0, CA57),\n                    AW57=2, IF(ISBLANK(CB57), 0, CB57) + IF(ISBLANK(CC57), 0, CC57) + IF(ISBLANK(CD57), 0, CD57)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK57>=CJ57, 0,\n        CK57<CJ57, CJ57-CK57\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO57=Pulldown!$A$1,1,CO57=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP57=1, CP57=2)), 0%,\n    ISERROR(MATCH(CQ57, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP57=1, VLOOKUP(CQ57, Subsidy!$A$2:$G$26, 6, 0),\n    CP57=2, VLOOKUP(CQ57, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP57=1, CP57=2)), 0%,\n    ISERROR(MATCH(CQ57, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP57=1, VLOOKUP(CQ57, Subsidy!$A$2:$D$26, 2, 0),\n    CP57=2, VLOOKUP(CQ57, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP57=1, CP57=2)), 0,\n    ISERROR(MATCH(CQ57, Subsidy!$A$2:$A$26, 0)), 0,\n    CP57=2, \"N/A\",\n    AND(CP57=1, CQ57<=9), VLOOKUP(CQ57, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP57=1, CQ57<=9, NOT(ISERROR(MATCH(CQ57, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL57-CU57, 0), 0)","v":0},0,0,0,0,0,0,0]
[49,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C58=\"\", C58=\"Pls select\"), 0,\nC58=Pulldown!$F$2, 1,\nC58=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F58<>\"\", G58<>\"\", G58<F58), \"Invalid Date Order\",\n    AND(F58=\"\", G58=\"\"), \"Input Required\",\n    AND(F58=\"\", G58<>\"\"), IF(G58<E58, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F58=\"\", G58=\"\"), \"Input Required\",\n    G58<E58, \"Date Before Transition\",\n    AND(D58=1, DATEDIF(F58, G58+1, \"y\")>=2), \"1-valid\",\n    AND(D58=1, DATEDIF(F58, G58+1, \"y\")<2), \"1-invalid\",\n    AND(D58=2, DATEDIF(F58, G58+1, \"y\")>=5), \"2-valid\",\n    AND(D58=2, DATEDIF(F58, G58+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H58=\"1-valid\", 1,\n    $H58=\"2-valid\", 2,\n    $H58=\"Input Required\", 3,\n    $H58=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F58=\"\",G58=\"\"),\"Input Required\",\n$F58>=$E58,\"轉制日後開始受僱\",\n$E58>$F58,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J58=\"轉制日前開始受僱\", 1,\n    $J58=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L58=Pulldown!$C$1,22500,$L58=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L58=Pulldown!$C$1,2/3,$L58=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV58=\"\",0,AV58=Pulldown!$B$2,1,AV58=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX58=\"\",0,AX58=Pulldown!$G$1,1,AX58=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV58=\"\",0,BV58=Pulldown!$H$1,1,BV58=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW58=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX58=\"211\", BX58=\"212\", BX58=\"221\", BX58=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX58), BX58=\"111\", AW58=1), MAX(0, IF(CE58-CF58>0, IF(CE58-CF58-0>0, IF(CE58-CF58-0-0>0, CE58-CF58-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX58), BX58=\"112\", AW58=1), MAX(0, IF(CE58-0>0, IF(CE58-0-0>0, IF(CE58-0-0-0>0, CE58-0-0-0-CF58, 0), 0), 0)),\n                    AND(ISTEXT(BX58), BX58=\"121\", AW58=2), MAX(0, IF(CE58-CG58>0, IF(CE58-CG58-0>0, IF(CE58-CG58-0-0>0, CE58-CG58-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX58), BX58=\"122\", AW58=2), MAX(0, IF(CE58-0>0, IF(CE58-0-0>0, IF(CE58-0-0-0>0, CE58-0-0-0-CG58, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW58=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX58=\"211\", BX58=\"212\", BX58=\"221\", BX58=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX58), BX58=\"111\", AW58=1), MAX(0, IF(CE58-CF58>0, IF(CE58-CF58-IF(OR(ISBLANK(BY58), NOT(ISNUMBER(BY58))), 0, BY58)>0, IF(CE58-CF58-IF(OR(ISBLANK(BY58), NOT(ISNUMBER(BY58))), 0, BY58)-IF(OR(ISBLANK(BZ58), NOT(ISNUMBER(BZ58))), 0, BZ58)>0, CE58-CF58-IF(OR(ISBLANK(BY58), NOT(ISNUMBER(BY58))), 0, BY58)-IF(OR(ISBLANK(BZ58), NOT(ISNUMBER(BZ58))), 0, BZ58)-IF(OR(ISBLANK(CA58), NOT(ISNUMBER(CA58))), 0, CA58), 0), 0), 0)),\n                    AND(ISTEXT(BX58), BX58=\"112\", AW58=1), MAX(0, IF(CE58-IF(OR(ISBLANK(BY58), NOT(ISNUMBER(BY58))), 0, BY58)>0, IF(CE58-IF(OR(ISBLANK(BY58), NOT(ISNUMBER(BY58))), 0, BY58)-IF(OR(ISBLANK(BZ58), NOT(ISNUMBER(BZ58))), 0, BZ58)>0, IF(CE58-IF(OR(ISBLANK(BY58), NOT(ISNUMBER(BY58))), 0, BY58)-IF(OR(ISBLANK(BZ58), NOT(ISNUMBER(BZ58))), 0, BZ58)-IF(OR(ISBLANK(CA58), NOT(ISNUMBER(CA58))), 0, CA58)>0, CE58-IF(OR(ISBLANK(BY58), NOT(ISNUMBER(BY58))), 0, BY58)-IF(OR(ISBLANK(BZ58), NOT(ISNUMBER(BZ58))), 0, BZ58)-IF(OR(ISBLANK(CA58), NOT(ISNUMBER(CA58))), 0, CA58)-CF58, 0), 0), 0)),\n                    AND(ISTEXT(BX58), BX58=\"121\", AW58=2), MAX(0, IF(CE58-CG58>0, IF(CE58-CG58-IF(OR(ISBLANK(CB58), NOT(ISNUMBER(CB58))), 0, CB58)>0, IF(CE58-CG58-IF(OR(ISBLANK(CB58), NOT(ISNUMBER(CB58))), 0, CB58)-IF(OR(ISBLANK(CC58), NOT(ISNUMBER(CC58))), 0, CC58)>0, CE58-CG58-IF(OR(ISBLANK(CB58), NOT(ISNUMBER(CB58))), 0, CB58)-IF(OR(ISBLANK(CC58), NOT(ISNUMBER(CC58))), 0, CC58)-IF(OR(ISBLANK(CD58), NOT(ISNUMBER(CD58))), 0, CD58), 0), 0), 0)),\n                    AND(ISTEXT(BX58), BX58=\"122\", AW58=2), MAX(0, IF(CE58-IF(OR(ISBLANK(CB58), NOT(ISNUMBER(CB58))), 0, CB58)>0, IF(CE58-IF(OR(ISBLANK(CB58), NOT(ISNUMBER(CB58))), 0, CB58)-IF(OR(ISBLANK(CC58), NOT(ISNUMBER(CC58))), 0, CC58)>0, IF(CE58-IF(OR(ISBLANK(CB58), NOT(ISNUMBER(CB58))), 0, CB58)-IF(OR(ISBLANK(CC58), NOT(ISNUMBER(CC58))), 0, CC58)-IF(OR(ISBLANK(CD58), NOT(ISNUMBER(CD58))), 0, CD58)>0, CE58-IF(OR(ISBLANK(CB58), NOT(ISNUMBER(CB58))), 0, CB58)-IF(OR(ISBLANK(CC58), NOT(ISNUMBER(CC58))), 0, CC58)-IF(OR(ISBLANK(CD58), NOT(ISNUMBER(CD58))), 0, CD58)-CG58, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW58=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX58=\"211\", BX58=\"212\", BX58=\"221\", BX58=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX58), BX58=\"111\", AW58=1), 0-MIN(0,MAX(CE58-CF58,0))+ 0-MIN(0,MAX(CE58-CF58-0,0))+ 0-MIN(0,MAX(CE58-CF58-0-0,0)),\n                    AND(ISTEXT(BX58), BX58=\"112\", AW58=1), 0-MIN(0,MAX(CE58,0))+ 0-MIN(0,MAX(CE58-0,0))+ 0-MIN(0,MAX(CE58-0-0,0)),\n                    AND(ISTEXT(BX58), BX58=\"121\", AW58=2), 0-MIN(0,MAX(CE58-CG58,0))+ 0-MIN(0,MAX(CE58-CG58-0,0))+ 0-MIN(0,MAX(CE58-CG58-0-0,0)),\n                    AND(ISTEXT(BX58), BX58=\"122\", AW58=2), 0-MIN(0,MAX(CE58,0))+ 0-MIN(0,MAX(CE58-0,0))+ 0-MIN(0,MAX(CE58-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW58=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX58=\"211\", BX58=\"212\", BX58=\"221\", BX58=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX58), BX58=\"111\", AW58=1), IF(ISBLANK(BY58), 0, BY58)-MIN(IF(ISBLANK(BY58), 0, BY58),MAX(CE58-CF58,0))+ IF(ISBLANK(BZ58), 0, BZ58)-MIN(IF(ISBLANK(BZ58), 0, BZ58),MAX(CE58-CF58-IF(ISBLANK(BY58), 0, BY58),0))+ IF(ISBLANK(CA58), 0, CA58)-MIN(IF(ISBLANK(CA58), 0, CA58),MAX(CE58-CF58-IF(ISBLANK(BY58), 0, BY58)-IF(ISBLANK(BZ58), 0, BZ58),0)),\n                    AND(ISTEXT(BX58), BX58=\"112\", AW58=1), IF(ISBLANK(BY58), 0, BY58)-MIN(IF(ISBLANK(BY58), 0, BY58),MAX(CE58,0))+ IF(ISBLANK(BZ58), 0, BZ58)-MIN(IF(ISBLANK(BZ58), 0, BZ58),MAX(CE58-IF(ISBLANK(BY58), 0, BY58),0))+ IF(ISBLANK(CA58), 0, CA58)-MIN(IF(ISBLANK(CA58), 0, CA58),MAX(CE58-IF(ISBLANK(BY58), 0, BY58)-IF(ISBLANK(BZ58), 0, BZ58),0)),\n                    AND(ISTEXT(BX58), BX58=\"121\", AW58=2), IF(ISBLANK(CB58), 0, CB58)-MIN(IF(ISBLANK(CB58), 0, CB58),MAX(CE58-CG58,0))+ IF(ISBLANK(CC58), 0, CC58)-MIN(IF(ISBLANK(CC58), 0, CC58),MAX(CE58-CG58-IF(ISBLANK(CB58), 0, CB58),0))+ IF(ISBLANK(CD58), 0, CD58)-MIN(IF(ISBLANK(CD58), 0, CD58),MAX(CE58-CG58-IF(ISBLANK(CB58), 0, CB58)-IF(ISBLANK(CC58), 0, CC58),0)),\n                    AND(ISTEXT(BX58), BX58=\"122\", AW58=2), IF(ISBLANK(CB58), 0, CB58)-MIN(IF(ISBLANK(CB58), 0, CB58),MAX(CE58,0))+ IF(ISBLANK(CC58), 0, CC58)-MIN(IF(ISBLANK(CC58), 0, CC58),MAX(CE58-IF(ISBLANK(CB58), 0, CB58),0))+ IF(ISBLANK(CD58), 0, CD58)-MIN(IF(ISBLANK(CD58), 0, CD58),MAX(CE58-IF(ISBLANK(CB58), 0, CB58)-IF(ISBLANK(CC58), 0, CC58),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW58=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI58), IF(OR(ISBLANK(CI58), NOT(ISNUMBER(CI58))), 0, CI58),\n                    AW58=1, 0 + 0 + 0,\n                    AW58=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW58=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI58), IF(OR(ISBLANK(CI58), NOT(ISNUMBER(CI58))), 0, CI58),\n                    AW58=1, IF(ISBLANK(BY58), 0, BY58) + IF(ISBLANK(BZ58), 0, BZ58) + IF(ISBLANK(CA58), 0, CA58),\n                    AW58=2, IF(ISBLANK(CB58), 0, CB58) + IF(ISBLANK(CC58), 0, CC58) + IF(ISBLANK(CD58), 0, CD58)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK58>=CJ58, 0,\n        CK58<CJ58, CJ58-CK58\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO58=Pulldown!$A$1,1,CO58=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP58=1, CP58=2)), 0%,\n    ISERROR(MATCH(CQ58, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP58=1, VLOOKUP(CQ58, Subsidy!$A$2:$G$26, 6, 0),\n    CP58=2, VLOOKUP(CQ58, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP58=1, CP58=2)), 0%,\n    ISERROR(MATCH(CQ58, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP58=1, VLOOKUP(CQ58, Subsidy!$A$2:$D$26, 2, 0),\n    CP58=2, VLOOKUP(CQ58, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP58=1, CP58=2)), 0,\n    ISERROR(MATCH(CQ58, Subsidy!$A$2:$A$26, 0)), 0,\n    CP58=2, \"N/A\",\n    AND(CP58=1, CQ58<=9), VLOOKUP(CQ58, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP58=1, CQ58<=9, NOT(ISERROR(MATCH(CQ58, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL58-CU58, 0), 0)","v":0},0,0,0,0,0,0,0]
[50,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C59=\"\", C59=\"Pls select\"), 0,\nC59=Pulldown!$F$2, 1,\nC59=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F59<>\"\", G59<>\"\", G59<F59), \"Invalid Date Order\",\n    AND(F59=\"\", G59=\"\"), \"Input Required\",\n    AND(F59=\"\", G59<>\"\"), IF(G59<E59, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F59=\"\", G59=\"\"), \"Input Required\",\n    G59<E59, \"Date Before Transition\",\n    AND(D59=1, DATEDIF(F59, G59+1, \"y\")>=2), \"1-valid\",\n    AND(D59=1, DATEDIF(F59, G59+1, \"y\")<2), \"1-invalid\",\n    AND(D59=2, DATEDIF(F59, G59+1, \"y\")>=5), \"2-valid\",\n    AND(D59=2, DATEDIF(F59, G59+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H59=\"1-valid\", 1,\n    $H59=\"2-valid\", 2,\n    $H59=\"Input Required\", 3,\n    $H59=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F59=\"\",G59=\"\"),\"Input Required\",\n$F59>=$E59,\"轉制日後開始受僱\",\n$E59>$F59,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J59=\"轉制日前開始受僱\", 1,\n    $J59=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L59=Pulldown!$C$1,22500,$L59=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L59=Pulldown!$C$1,2/3,$L59=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV59=\"\",0,AV59=Pulldown!$B$2,1,AV59=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX59=\"\",0,AX59=Pulldown!$G$1,1,AX59=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV59=\"\",0,BV59=Pulldown!$H$1,1,BV59=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW59=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX59=\"211\", BX59=\"212\", BX59=\"221\", BX59=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX59), BX59=\"111\", AW59=1), MAX(0, IF(CE59-CF59>0, IF(CE59-CF59-0>0, IF(CE59-CF59-0-0>0, CE59-CF59-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX59), BX59=\"112\", AW59=1), MAX(0, IF(CE59-0>0, IF(CE59-0-0>0, IF(CE59-0-0-0>0, CE59-0-0-0-CF59, 0), 0), 0)),\n                    AND(ISTEXT(BX59), BX59=\"121\", AW59=2), MAX(0, IF(CE59-CG59>0, IF(CE59-CG59-0>0, IF(CE59-CG59-0-0>0, CE59-CG59-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX59), BX59=\"122\", AW59=2), MAX(0, IF(CE59-0>0, IF(CE59-0-0>0, IF(CE59-0-0-0>0, CE59-0-0-0-CG59, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW59=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX59=\"211\", BX59=\"212\", BX59=\"221\", BX59=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX59), BX59=\"111\", AW59=1), MAX(0, IF(CE59-CF59>0, IF(CE59-CF59-IF(OR(ISBLANK(BY59), NOT(ISNUMBER(BY59))), 0, BY59)>0, IF(CE59-CF59-IF(OR(ISBLANK(BY59), NOT(ISNUMBER(BY59))), 0, BY59)-IF(OR(ISBLANK(BZ59), NOT(ISNUMBER(BZ59))), 0, BZ59)>0, CE59-CF59-IF(OR(ISBLANK(BY59), NOT(ISNUMBER(BY59))), 0, BY59)-IF(OR(ISBLANK(BZ59), NOT(ISNUMBER(BZ59))), 0, BZ59)-IF(OR(ISBLANK(CA59), NOT(ISNUMBER(CA59))), 0, CA59), 0), 0), 0)),\n                    AND(ISTEXT(BX59), BX59=\"112\", AW59=1), MAX(0, IF(CE59-IF(OR(ISBLANK(BY59), NOT(ISNUMBER(BY59))), 0, BY59)>0, IF(CE59-IF(OR(ISBLANK(BY59), NOT(ISNUMBER(BY59))), 0, BY59)-IF(OR(ISBLANK(BZ59), NOT(ISNUMBER(BZ59))), 0, BZ59)>0, IF(CE59-IF(OR(ISBLANK(BY59), NOT(ISNUMBER(BY59))), 0, BY59)-IF(OR(ISBLANK(BZ59), NOT(ISNUMBER(BZ59))), 0, BZ59)-IF(OR(ISBLANK(CA59), NOT(ISNUMBER(CA59))), 0, CA59)>0, CE59-IF(OR(ISBLANK(BY59), NOT(ISNUMBER(BY59))), 0, BY59)-IF(OR(ISBLANK(BZ59), NOT(ISNUMBER(BZ59))), 0, BZ59)-IF(OR(ISBLANK(CA59), NOT(ISNUMBER(CA59))), 0, CA59)-CF59, 0), 0), 0)),\n                    AND(ISTEXT(BX59), BX59=\"121\", AW59=2), MAX(0, IF(CE59-CG59>0, IF(CE59-CG59-IF(OR(ISBLANK(CB59), NOT(ISNUMBER(CB59))), 0, CB59)>0, IF(CE59-CG59-IF(OR(ISBLANK(CB59), NOT(ISNUMBER(CB59))), 0, CB59)-IF(OR(ISBLANK(CC59), NOT(ISNUMBER(CC59))), 0, CC59)>0, CE59-CG59-IF(OR(ISBLANK(CB59), NOT(ISNUMBER(CB59))), 0, CB59)-IF(OR(ISBLANK(CC59), NOT(ISNUMBER(CC59))), 0, CC59)-IF(OR(ISBLANK(CD59), NOT(ISNUMBER(CD59))), 0, CD59), 0), 0), 0)),\n                    AND(ISTEXT(BX59), BX59=\"122\", AW59=2), MAX(0, IF(CE59-IF(OR(ISBLANK(CB59), NOT(ISNUMBER(CB59))), 0, CB59)>0, IF(CE59-IF(OR(ISBLANK(CB59), NOT(ISNUMBER(CB59))), 0, CB59)-IF(OR(ISBLANK(CC59), NOT(ISNUMBER(CC59))), 0, CC59)>0, IF(CE59-IF(OR(ISBLANK(CB59), NOT(ISNUMBER(CB59))), 0, CB59)-IF(OR(ISBLANK(CC59), NOT(ISNUMBER(CC59))), 0, CC59)-IF(OR(ISBLANK(CD59), NOT(ISNUMBER(CD59))), 0, CD59)>0, CE59-IF(OR(ISBLANK(CB59), NOT(ISNUMBER(CB59))), 0, CB59)-IF(OR(ISBLANK(CC59), NOT(ISNUMBER(CC59))), 0, CC59)-IF(OR(ISBLANK(CD59), NOT(ISNUMBER(CD59))), 0, CD59)-CG59, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW59=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX59=\"211\", BX59=\"212\", BX59=\"221\", BX59=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX59), BX59=\"111\", AW59=1), 0-MIN(0,MAX(CE59-CF59,0))+ 0-MIN(0,MAX(CE59-CF59-0,0))+ 0-MIN(0,MAX(CE59-CF59-0-0,0)),\n                    AND(ISTEXT(BX59), BX59=\"112\", AW59=1), 0-MIN(0,MAX(CE59,0))+ 0-MIN(0,MAX(CE59-0,0))+ 0-MIN(0,MAX(CE59-0-0,0)),\n                    AND(ISTEXT(BX59), BX59=\"121\", AW59=2), 0-MIN(0,MAX(CE59-CG59,0))+ 0-MIN(0,MAX(CE59-CG59-0,0))+ 0-MIN(0,MAX(CE59-CG59-0-0,0)),\n                    AND(ISTEXT(BX59), BX59=\"122\", AW59=2), 0-MIN(0,MAX(CE59,0))+ 0-MIN(0,MAX(CE59-0,0))+ 0-MIN(0,MAX(CE59-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW59=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX59=\"211\", BX59=\"212\", BX59=\"221\", BX59=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX59), BX59=\"111\", AW59=1), IF(ISBLANK(BY59), 0, BY59)-MIN(IF(ISBLANK(BY59), 0, BY59),MAX(CE59-CF59,0))+ IF(ISBLANK(BZ59), 0, BZ59)-MIN(IF(ISBLANK(BZ59), 0, BZ59),MAX(CE59-CF59-IF(ISBLANK(BY59), 0, BY59),0))+ IF(ISBLANK(CA59), 0, CA59)-MIN(IF(ISBLANK(CA59), 0, CA59),MAX(CE59-CF59-IF(ISBLANK(BY59), 0, BY59)-IF(ISBLANK(BZ59), 0, BZ59),0)),\n                    AND(ISTEXT(BX59), BX59=\"112\", AW59=1), IF(ISBLANK(BY59), 0, BY59)-MIN(IF(ISBLANK(BY59), 0, BY59),MAX(CE59,0))+ IF(ISBLANK(BZ59), 0, BZ59)-MIN(IF(ISBLANK(BZ59), 0, BZ59),MAX(CE59-IF(ISBLANK(BY59), 0, BY59),0))+ IF(ISBLANK(CA59), 0, CA59)-MIN(IF(ISBLANK(CA59), 0, CA59),MAX(CE59-IF(ISBLANK(BY59), 0, BY59)-IF(ISBLANK(BZ59), 0, BZ59),0)),\n                    AND(ISTEXT(BX59), BX59=\"121\", AW59=2), IF(ISBLANK(CB59), 0, CB59)-MIN(IF(ISBLANK(CB59), 0, CB59),MAX(CE59-CG59,0))+ IF(ISBLANK(CC59), 0, CC59)-MIN(IF(ISBLANK(CC59), 0, CC59),MAX(CE59-CG59-IF(ISBLANK(CB59), 0, CB59),0))+ IF(ISBLANK(CD59), 0, CD59)-MIN(IF(ISBLANK(CD59), 0, CD59),MAX(CE59-CG59-IF(ISBLANK(CB59), 0, CB59)-IF(ISBLANK(CC59), 0, CC59),0)),\n                    AND(ISTEXT(BX59), BX59=\"122\", AW59=2), IF(ISBLANK(CB59), 0, CB59)-MIN(IF(ISBLANK(CB59), 0, CB59),MAX(CE59,0))+ IF(ISBLANK(CC59), 0, CC59)-MIN(IF(ISBLANK(CC59), 0, CC59),MAX(CE59-IF(ISBLANK(CB59), 0, CB59),0))+ IF(ISBLANK(CD59), 0, CD59)-MIN(IF(ISBLANK(CD59), 0, CD59),MAX(CE59-IF(ISBLANK(CB59), 0, CB59)-IF(ISBLANK(CC59), 0, CC59),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW59=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI59), IF(OR(ISBLANK(CI59), NOT(ISNUMBER(CI59))), 0, CI59),\n                    AW59=1, 0 + 0 + 0,\n                    AW59=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW59=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI59), IF(OR(ISBLANK(CI59), NOT(ISNUMBER(CI59))), 0, CI59),\n                    AW59=1, IF(ISBLANK(BY59), 0, BY59) + IF(ISBLANK(BZ59), 0, BZ59) + IF(ISBLANK(CA59), 0, CA59),\n                    AW59=2, IF(ISBLANK(CB59), 0, CB59) + IF(ISBLANK(CC59), 0, CC59) + IF(ISBLANK(CD59), 0, CD59)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK59>=CJ59, 0,\n        CK59<CJ59, CJ59-CK59\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO59=Pulldown!$A$1,1,CO59=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP59=1, CP59=2)), 0%,\n    ISERROR(MATCH(CQ59, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP59=1, VLOOKUP(CQ59, Subsidy!$A$2:$G$26, 6, 0),\n    CP59=2, VLOOKUP(CQ59, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP59=1, CP59=2)), 0%,\n    ISERROR(MATCH(CQ59, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP59=1, VLOOKUP(CQ59, Subsidy!$A$2:$D$26, 2, 0),\n    CP59=2, VLOOKUP(CQ59, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP59=1, CP59=2)), 0,\n    ISERROR(MATCH(CQ59, Subsidy!$A$2:$A$26, 0)), 0,\n    CP59=2, \"N/A\",\n    AND(CP59=1, CQ59<=9), VLOOKUP(CQ59, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP59=1, CQ59<=9, NOT(ISERROR(MATCH(CQ59, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL59-CU59, 0), 0)","v":0},0,0,0,0,0,0,0]
[51,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C60=\"\", C60=\"Pls select\"), 0,\nC60=Pulldown!$F$2, 1,\nC60=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F60<>\"\", G60<>\"\", G60<F60), \"Invalid Date Order\",\n    AND(F60=\"\", G60=\"\"), \"Input Required\",\n    AND(F60=\"\", G60<>\"\"), IF(G60<E60, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F60=\"\", G60=\"\"), \"Input Required\",\n    G60<E60, \"Date Before Transition\",\n    AND(D60=1, DATEDIF(F60, G60+1, \"y\")>=2), \"1-valid\",\n    AND(D60=1, DATEDIF(F60, G60+1, \"y\")<2), \"1-invalid\",\n    AND(D60=2, DATEDIF(F60, G60+1, \"y\")>=5), \"2-valid\",\n    AND(D60=2, DATEDIF(F60, G60+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H60=\"1-valid\", 1,\n    $H60=\"2-valid\", 2,\n    $H60=\"Input Required\", 3,\n    $H60=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F60=\"\",G60=\"\"),\"Input Required\",\n$F60>=$E60,\"轉制日後開始受僱\",\n$E60>$F60,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J60=\"轉制日前開始受僱\", 1,\n    $J60=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L60=Pulldown!$C$1,22500,$L60=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L60=Pulldown!$C$1,2/3,$L60=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV60=\"\",0,AV60=Pulldown!$B$2,1,AV60=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX60=\"\",0,AX60=Pulldown!$G$1,1,AX60=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV60=\"\",0,BV60=Pulldown!$H$1,1,BV60=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW60=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX60=\"211\", BX60=\"212\", BX60=\"221\", BX60=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX60), BX60=\"111\", AW60=1), MAX(0, IF(CE60-CF60>0, IF(CE60-CF60-0>0, IF(CE60-CF60-0-0>0, CE60-CF60-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX60), BX60=\"112\", AW60=1), MAX(0, IF(CE60-0>0, IF(CE60-0-0>0, IF(CE60-0-0-0>0, CE60-0-0-0-CF60, 0), 0), 0)),\n                    AND(ISTEXT(BX60), BX60=\"121\", AW60=2), MAX(0, IF(CE60-CG60>0, IF(CE60-CG60-0>0, IF(CE60-CG60-0-0>0, CE60-CG60-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX60), BX60=\"122\", AW60=2), MAX(0, IF(CE60-0>0, IF(CE60-0-0>0, IF(CE60-0-0-0>0, CE60-0-0-0-CG60, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW60=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX60=\"211\", BX60=\"212\", BX60=\"221\", BX60=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX60), BX60=\"111\", AW60=1), MAX(0, IF(CE60-CF60>0, IF(CE60-CF60-IF(OR(ISBLANK(BY60), NOT(ISNUMBER(BY60))), 0, BY60)>0, IF(CE60-CF60-IF(OR(ISBLANK(BY60), NOT(ISNUMBER(BY60))), 0, BY60)-IF(OR(ISBLANK(BZ60), NOT(ISNUMBER(BZ60))), 0, BZ60)>0, CE60-CF60-IF(OR(ISBLANK(BY60), NOT(ISNUMBER(BY60))), 0, BY60)-IF(OR(ISBLANK(BZ60), NOT(ISNUMBER(BZ60))), 0, BZ60)-IF(OR(ISBLANK(CA60), NOT(ISNUMBER(CA60))), 0, CA60), 0), 0), 0)),\n                    AND(ISTEXT(BX60), BX60=\"112\", AW60=1), MAX(0, IF(CE60-IF(OR(ISBLANK(BY60), NOT(ISNUMBER(BY60))), 0, BY60)>0, IF(CE60-IF(OR(ISBLANK(BY60), NOT(ISNUMBER(BY60))), 0, BY60)-IF(OR(ISBLANK(BZ60), NOT(ISNUMBER(BZ60))), 0, BZ60)>0, IF(CE60-IF(OR(ISBLANK(BY60), NOT(ISNUMBER(BY60))), 0, BY60)-IF(OR(ISBLANK(BZ60), NOT(ISNUMBER(BZ60))), 0, BZ60)-IF(OR(ISBLANK(CA60), NOT(ISNUMBER(CA60))), 0, CA60)>0, CE60-IF(OR(ISBLANK(BY60), NOT(ISNUMBER(BY60))), 0, BY60)-IF(OR(ISBLANK(BZ60), NOT(ISNUMBER(BZ60))), 0, BZ60)-IF(OR(ISBLANK(CA60), NOT(ISNUMBER(CA60))), 0, CA60)-CF60, 0), 0), 0)),\n                    AND(ISTEXT(BX60), BX60=\"121\", AW60=2), MAX(0, IF(CE60-CG60>0, IF(CE60-CG60-IF(OR(ISBLANK(CB60), NOT(ISNUMBER(CB60))), 0, CB60)>0, IF(CE60-CG60-IF(OR(ISBLANK(CB60), NOT(ISNUMBER(CB60))), 0, CB60)-IF(OR(ISBLANK(CC60), NOT(ISNUMBER(CC60))), 0, CC60)>0, CE60-CG60-IF(OR(ISBLANK(CB60), NOT(ISNUMBER(CB60))), 0, CB60)-IF(OR(ISBLANK(CC60), NOT(ISNUMBER(CC60))), 0, CC60)-IF(OR(ISBLANK(CD60), NOT(ISNUMBER(CD60))), 0, CD60), 0), 0), 0)),\n                    AND(ISTEXT(BX60), BX60=\"122\", AW60=2), MAX(0, IF(CE60-IF(OR(ISBLANK(CB60), NOT(ISNUMBER(CB60))), 0, CB60)>0, IF(CE60-IF(OR(ISBLANK(CB60), NOT(ISNUMBER(CB60))), 0, CB60)-IF(OR(ISBLANK(CC60), NOT(ISNUMBER(CC60))), 0, CC60)>0, IF(CE60-IF(OR(ISBLANK(CB60), NOT(ISNUMBER(CB60))), 0, CB60)-IF(OR(ISBLANK(CC60), NOT(ISNUMBER(CC60))), 0, CC60)-IF(OR(ISBLANK(CD60), NOT(ISNUMBER(CD60))), 0, CD60)>0, CE60-IF(OR(ISBLANK(CB60), NOT(ISNUMBER(CB60))), 0, CB60)-IF(OR(ISBLANK(CC60), NOT(ISNUMBER(CC60))), 0, CC60)-IF(OR(ISBLANK(CD60), NOT(ISNUMBER(CD60))), 0, CD60)-CG60, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW60=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX60=\"211\", BX60=\"212\", BX60=\"221\", BX60=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX60), BX60=\"111\", AW60=1), 0-MIN(0,MAX(CE60-CF60,0))+ 0-MIN(0,MAX(CE60-CF60-0,0))+ 0-MIN(0,MAX(CE60-CF60-0-0,0)),\n                    AND(ISTEXT(BX60), BX60=\"112\", AW60=1), 0-MIN(0,MAX(CE60,0))+ 0-MIN(0,MAX(CE60-0,0))+ 0-MIN(0,MAX(CE60-0-0,0)),\n                    AND(ISTEXT(BX60), BX60=\"121\", AW60=2), 0-MIN(0,MAX(CE60-CG60,0))+ 0-MIN(0,MAX(CE60-CG60-0,0))+ 0-MIN(0,MAX(CE60-CG60-0-0,0)),\n                    AND(ISTEXT(BX60), BX60=\"122\", AW60=2), 0-MIN(0,MAX(CE60,0))+ 0-MIN(0,MAX(CE60-0,0))+ 0-MIN(0,MAX(CE60-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW60=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX60=\"211\", BX60=\"212\", BX60=\"221\", BX60=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX60), BX60=\"111\", AW60=1), IF(ISBLANK(BY60), 0, BY60)-MIN(IF(ISBLANK(BY60), 0, BY60),MAX(CE60-CF60,0))+ IF(ISBLANK(BZ60), 0, BZ60)-MIN(IF(ISBLANK(BZ60), 0, BZ60),MAX(CE60-CF60-IF(ISBLANK(BY60), 0, BY60),0))+ IF(ISBLANK(CA60), 0, CA60)-MIN(IF(ISBLANK(CA60), 0, CA60),MAX(CE60-CF60-IF(ISBLANK(BY60), 0, BY60)-IF(ISBLANK(BZ60), 0, BZ60),0)),\n                    AND(ISTEXT(BX60), BX60=\"112\", AW60=1), IF(ISBLANK(BY60), 0, BY60)-MIN(IF(ISBLANK(BY60), 0, BY60),MAX(CE60,0))+ IF(ISBLANK(BZ60), 0, BZ60)-MIN(IF(ISBLANK(BZ60), 0, BZ60),MAX(CE60-IF(ISBLANK(BY60), 0, BY60),0))+ IF(ISBLANK(CA60), 0, CA60)-MIN(IF(ISBLANK(CA60), 0, CA60),MAX(CE60-IF(ISBLANK(BY60), 0, BY60)-IF(ISBLANK(BZ60), 0, BZ60),0)),\n                    AND(ISTEXT(BX60), BX60=\"121\", AW60=2), IF(ISBLANK(CB60), 0, CB60)-MIN(IF(ISBLANK(CB60), 0, CB60),MAX(CE60-CG60,0))+ IF(ISBLANK(CC60), 0, CC60)-MIN(IF(ISBLANK(CC60), 0, CC60),MAX(CE60-CG60-IF(ISBLANK(CB60), 0, CB60),0))+ IF(ISBLANK(CD60), 0, CD60)-MIN(IF(ISBLANK(CD60), 0, CD60),MAX(CE60-CG60-IF(ISBLANK(CB60), 0, CB60)-IF(ISBLANK(CC60), 0, CC60),0)),\n                    AND(ISTEXT(BX60), BX60=\"122\", AW60=2), IF(ISBLANK(CB60), 0, CB60)-MIN(IF(ISBLANK(CB60), 0, CB60),MAX(CE60,0))+ IF(ISBLANK(CC60), 0, CC60)-MIN(IF(ISBLANK(CC60), 0, CC60),MAX(CE60-IF(ISBLANK(CB60), 0, CB60),0))+ IF(ISBLANK(CD60), 0, CD60)-MIN(IF(ISBLANK(CD60), 0, CD60),MAX(CE60-IF(ISBLANK(CB60), 0, CB60)-IF(ISBLANK(CC60), 0, CC60),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW60=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI60), IF(OR(ISBLANK(CI60), NOT(ISNUMBER(CI60))), 0, CI60),\n                    AW60=1, 0 + 0 + 0,\n                    AW60=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW60=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI60), IF(OR(ISBLANK(CI60), NOT(ISNUMBER(CI60))), 0, CI60),\n                    AW60=1, IF(ISBLANK(BY60), 0, BY60) + IF(ISBLANK(BZ60), 0, BZ60) + IF(ISBLANK(CA60), 0, CA60),\n                    AW60=2, IF(ISBLANK(CB60), 0, CB60) + IF(ISBLANK(CC60), 0, CC60) + IF(ISBLANK(CD60), 0, CD60)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK60>=CJ60, 0,\n        CK60<CJ60, CJ60-CK60\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO60=Pulldown!$A$1,1,CO60=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP60=1, CP60=2)), 0%,\n    ISERROR(MATCH(CQ60, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP60=1, VLOOKUP(CQ60, Subsidy!$A$2:$G$26, 6, 0),\n    CP60=2, VLOOKUP(CQ60, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP60=1, CP60=2)), 0%,\n    ISERROR(MATCH(CQ60, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP60=1, VLOOKUP(CQ60, Subsidy!$A$2:$D$26, 2, 0),\n    CP60=2, VLOOKUP(CQ60, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP60=1, CP60=2)), 0,\n    ISERROR(MATCH(CQ60, Subsidy!$A$2:$A$26, 0)), 0,\n    CP60=2, \"N/A\",\n    AND(CP60=1, CQ60<=9), VLOOKUP(CQ60, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP60=1, CQ60<=9, NOT(ISERROR(MATCH(CQ60, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL60-CU60, 0), 0)","v":0},0,0,0,0,0,0,0]
[52,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C61=\"\", C61=\"Pls select\"), 0,\nC61=Pulldown!$F$2, 1,\nC61=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F61<>\"\", G61<>\"\", G61<F61), \"Invalid Date Order\",\n    AND(F61=\"\", G61=\"\"), \"Input Required\",\n    AND(F61=\"\", G61<>\"\"), IF(G61<E61, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F61=\"\", G61=\"\"), \"Input Required\",\n    G61<E61, \"Date Before Transition\",\n    AND(D61=1, DATEDIF(F61, G61+1, \"y\")>=2), \"1-valid\",\n    AND(D61=1, DATEDIF(F61, G61+1, \"y\")<2), \"1-invalid\",\n    AND(D61=2, DATEDIF(F61, G61+1, \"y\")>=5), \"2-valid\",\n    AND(D61=2, DATEDIF(F61, G61+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H61=\"1-valid\", 1,\n    $H61=\"2-valid\", 2,\n    $H61=\"Input Required\", 3,\n    $H61=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F61=\"\",G61=\"\"),\"Input Required\",\n$F61>=$E61,\"轉制日後開始受僱\",\n$E61>$F61,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J61=\"轉制日前開始受僱\", 1,\n    $J61=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L61=Pulldown!$C$1,22500,$L61=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L61=Pulldown!$C$1,2/3,$L61=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV61=\"\",0,AV61=Pulldown!$B$2,1,AV61=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX61=\"\",0,AX61=Pulldown!$G$1,1,AX61=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV61=\"\",0,BV61=Pulldown!$H$1,1,BV61=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW61=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX61=\"211\", BX61=\"212\", BX61=\"221\", BX61=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX61), BX61=\"111\", AW61=1), MAX(0, IF(CE61-CF61>0, IF(CE61-CF61-0>0, IF(CE61-CF61-0-0>0, CE61-CF61-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX61), BX61=\"112\", AW61=1), MAX(0, IF(CE61-0>0, IF(CE61-0-0>0, IF(CE61-0-0-0>0, CE61-0-0-0-CF61, 0), 0), 0)),\n                    AND(ISTEXT(BX61), BX61=\"121\", AW61=2), MAX(0, IF(CE61-CG61>0, IF(CE61-CG61-0>0, IF(CE61-CG61-0-0>0, CE61-CG61-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX61), BX61=\"122\", AW61=2), MAX(0, IF(CE61-0>0, IF(CE61-0-0>0, IF(CE61-0-0-0>0, CE61-0-0-0-CG61, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW61=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX61=\"211\", BX61=\"212\", BX61=\"221\", BX61=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX61), BX61=\"111\", AW61=1), MAX(0, IF(CE61-CF61>0, IF(CE61-CF61-IF(OR(ISBLANK(BY61), NOT(ISNUMBER(BY61))), 0, BY61)>0, IF(CE61-CF61-IF(OR(ISBLANK(BY61), NOT(ISNUMBER(BY61))), 0, BY61)-IF(OR(ISBLANK(BZ61), NOT(ISNUMBER(BZ61))), 0, BZ61)>0, CE61-CF61-IF(OR(ISBLANK(BY61), NOT(ISNUMBER(BY61))), 0, BY61)-IF(OR(ISBLANK(BZ61), NOT(ISNUMBER(BZ61))), 0, BZ61)-IF(OR(ISBLANK(CA61), NOT(ISNUMBER(CA61))), 0, CA61), 0), 0), 0)),\n                    AND(ISTEXT(BX61), BX61=\"112\", AW61=1), MAX(0, IF(CE61-IF(OR(ISBLANK(BY61), NOT(ISNUMBER(BY61))), 0, BY61)>0, IF(CE61-IF(OR(ISBLANK(BY61), NOT(ISNUMBER(BY61))), 0, BY61)-IF(OR(ISBLANK(BZ61), NOT(ISNUMBER(BZ61))), 0, BZ61)>0, IF(CE61-IF(OR(ISBLANK(BY61), NOT(ISNUMBER(BY61))), 0, BY61)-IF(OR(ISBLANK(BZ61), NOT(ISNUMBER(BZ61))), 0, BZ61)-IF(OR(ISBLANK(CA61), NOT(ISNUMBER(CA61))), 0, CA61)>0, CE61-IF(OR(ISBLANK(BY61), NOT(ISNUMBER(BY61))), 0, BY61)-IF(OR(ISBLANK(BZ61), NOT(ISNUMBER(BZ61))), 0, BZ61)-IF(OR(ISBLANK(CA61), NOT(ISNUMBER(CA61))), 0, CA61)-CF61, 0), 0), 0)),\n                    AND(ISTEXT(BX61), BX61=\"121\", AW61=2), MAX(0, IF(CE61-CG61>0, IF(CE61-CG61-IF(OR(ISBLANK(CB61), NOT(ISNUMBER(CB61))), 0, CB61)>0, IF(CE61-CG61-IF(OR(ISBLANK(CB61), NOT(ISNUMBER(CB61))), 0, CB61)-IF(OR(ISBLANK(CC61), NOT(ISNUMBER(CC61))), 0, CC61)>0, CE61-CG61-IF(OR(ISBLANK(CB61), NOT(ISNUMBER(CB61))), 0, CB61)-IF(OR(ISBLANK(CC61), NOT(ISNUMBER(CC61))), 0, CC61)-IF(OR(ISBLANK(CD61), NOT(ISNUMBER(CD61))), 0, CD61), 0), 0), 0)),\n                    AND(ISTEXT(BX61), BX61=\"122\", AW61=2), MAX(0, IF(CE61-IF(OR(ISBLANK(CB61), NOT(ISNUMBER(CB61))), 0, CB61)>0, IF(CE61-IF(OR(ISBLANK(CB61), NOT(ISNUMBER(CB61))), 0, CB61)-IF(OR(ISBLANK(CC61), NOT(ISNUMBER(CC61))), 0, CC61)>0, IF(CE61-IF(OR(ISBLANK(CB61), NOT(ISNUMBER(CB61))), 0, CB61)-IF(OR(ISBLANK(CC61), NOT(ISNUMBER(CC61))), 0, CC61)-IF(OR(ISBLANK(CD61), NOT(ISNUMBER(CD61))), 0, CD61)>0, CE61-IF(OR(ISBLANK(CB61), NOT(ISNUMBER(CB61))), 0, CB61)-IF(OR(ISBLANK(CC61), NOT(ISNUMBER(CC61))), 0, CC61)-IF(OR(ISBLANK(CD61), NOT(ISNUMBER(CD61))), 0, CD61)-CG61, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW61=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX61=\"211\", BX61=\"212\", BX61=\"221\", BX61=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX61), BX61=\"111\", AW61=1), 0-MIN(0,MAX(CE61-CF61,0))+ 0-MIN(0,MAX(CE61-CF61-0,0))+ 0-MIN(0,MAX(CE61-CF61-0-0,0)),\n                    AND(ISTEXT(BX61), BX61=\"112\", AW61=1), 0-MIN(0,MAX(CE61,0))+ 0-MIN(0,MAX(CE61-0,0))+ 0-MIN(0,MAX(CE61-0-0,0)),\n                    AND(ISTEXT(BX61), BX61=\"121\", AW61=2), 0-MIN(0,MAX(CE61-CG61,0))+ 0-MIN(0,MAX(CE61-CG61-0,0))+ 0-MIN(0,MAX(CE61-CG61-0-0,0)),\n                    AND(ISTEXT(BX61), BX61=\"122\", AW61=2), 0-MIN(0,MAX(CE61,0))+ 0-MIN(0,MAX(CE61-0,0))+ 0-MIN(0,MAX(CE61-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW61=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX61=\"211\", BX61=\"212\", BX61=\"221\", BX61=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX61), BX61=\"111\", AW61=1), IF(ISBLANK(BY61), 0, BY61)-MIN(IF(ISBLANK(BY61), 0, BY61),MAX(CE61-CF61,0))+ IF(ISBLANK(BZ61), 0, BZ61)-MIN(IF(ISBLANK(BZ61), 0, BZ61),MAX(CE61-CF61-IF(ISBLANK(BY61), 0, BY61),0))+ IF(ISBLANK(CA61), 0, CA61)-MIN(IF(ISBLANK(CA61), 0, CA61),MAX(CE61-CF61-IF(ISBLANK(BY61), 0, BY61)-IF(ISBLANK(BZ61), 0, BZ61),0)),\n                    AND(ISTEXT(BX61), BX61=\"112\", AW61=1), IF(ISBLANK(BY61), 0, BY61)-MIN(IF(ISBLANK(BY61), 0, BY61),MAX(CE61,0))+ IF(ISBLANK(BZ61), 0, BZ61)-MIN(IF(ISBLANK(BZ61), 0, BZ61),MAX(CE61-IF(ISBLANK(BY61), 0, BY61),0))+ IF(ISBLANK(CA61), 0, CA61)-MIN(IF(ISBLANK(CA61), 0, CA61),MAX(CE61-IF(ISBLANK(BY61), 0, BY61)-IF(ISBLANK(BZ61), 0, BZ61),0)),\n                    AND(ISTEXT(BX61), BX61=\"121\", AW61=2), IF(ISBLANK(CB61), 0, CB61)-MIN(IF(ISBLANK(CB61), 0, CB61),MAX(CE61-CG61,0))+ IF(ISBLANK(CC61), 0, CC61)-MIN(IF(ISBLANK(CC61), 0, CC61),MAX(CE61-CG61-IF(ISBLANK(CB61), 0, CB61),0))+ IF(ISBLANK(CD61), 0, CD61)-MIN(IF(ISBLANK(CD61), 0, CD61),MAX(CE61-CG61-IF(ISBLANK(CB61), 0, CB61)-IF(ISBLANK(CC61), 0, CC61),0)),\n                    AND(ISTEXT(BX61), BX61=\"122\", AW61=2), IF(ISBLANK(CB61), 0, CB61)-MIN(IF(ISBLANK(CB61), 0, CB61),MAX(CE61,0))+ IF(ISBLANK(CC61), 0, CC61)-MIN(IF(ISBLANK(CC61), 0, CC61),MAX(CE61-IF(ISBLANK(CB61), 0, CB61),0))+ IF(ISBLANK(CD61), 0, CD61)-MIN(IF(ISBLANK(CD61), 0, CD61),MAX(CE61-IF(ISBLANK(CB61), 0, CB61)-IF(ISBLANK(CC61), 0, CC61),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW61=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI61), IF(OR(ISBLANK(CI61), NOT(ISNUMBER(CI61))), 0, CI61),\n                    AW61=1, 0 + 0 + 0,\n                    AW61=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW61=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI61), IF(OR(ISBLANK(CI61), NOT(ISNUMBER(CI61))), 0, CI61),\n                    AW61=1, IF(ISBLANK(BY61), 0, BY61) + IF(ISBLANK(BZ61), 0, BZ61) + IF(ISBLANK(CA61), 0, CA61),\n                    AW61=2, IF(ISBLANK(CB61), 0, CB61) + IF(ISBLANK(CC61), 0, CC61) + IF(ISBLANK(CD61), 0, CD61)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK61>=CJ61, 0,\n        CK61<CJ61, CJ61-CK61\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO61=Pulldown!$A$1,1,CO61=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP61=1, CP61=2)), 0%,\n    ISERROR(MATCH(CQ61, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP61=1, VLOOKUP(CQ61, Subsidy!$A$2:$G$26, 6, 0),\n    CP61=2, VLOOKUP(CQ61, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP61=1, CP61=2)), 0%,\n    ISERROR(MATCH(CQ61, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP61=1, VLOOKUP(CQ61, Subsidy!$A$2:$D$26, 2, 0),\n    CP61=2, VLOOKUP(CQ61, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP61=1, CP61=2)), 0,\n    ISERROR(MATCH(CQ61, Subsidy!$A$2:$A$26, 0)), 0,\n    CP61=2, \"N/A\",\n    AND(CP61=1, CQ61<=9), VLOOKUP(CQ61, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP61=1, CQ61<=9, NOT(ISERROR(MATCH(CQ61, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL61-CU61, 0), 0)","v":0},0,0,0,0,0,0,0]
[53,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C62=\"\", C62=\"Pls select\"), 0,\nC62=Pulldown!$F$2, 1,\nC62=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F62<>\"\", G62<>\"\", G62<F62), \"Invalid Date Order\",\n    AND(F62=\"\", G62=\"\"), \"Input Required\",\n    AND(F62=\"\", G62<>\"\"), IF(G62<E62, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F62=\"\", G62=\"\"), \"Input Required\",\n    G62<E62, \"Date Before Transition\",\n    AND(D62=1, DATEDIF(F62, G62+1, \"y\")>=2), \"1-valid\",\n    AND(D62=1, DATEDIF(F62, G62+1, \"y\")<2), \"1-invalid\",\n    AND(D62=2, DATEDIF(F62, G62+1, \"y\")>=5), \"2-valid\",\n    AND(D62=2, DATEDIF(F62, G62+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H62=\"1-valid\", 1,\n    $H62=\"2-valid\", 2,\n    $H62=\"Input Required\", 3,\n    $H62=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F62=\"\",G62=\"\"),\"Input Required\",\n$F62>=$E62,\"轉制日後開始受僱\",\n$E62>$F62,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J62=\"轉制日前開始受僱\", 1,\n    $J62=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L62=Pulldown!$C$1,22500,$L62=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L62=Pulldown!$C$1,2/3,$L62=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV62=\"\",0,AV62=Pulldown!$B$2,1,AV62=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX62=\"\",0,AX62=Pulldown!$G$1,1,AX62=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV62=\"\",0,BV62=Pulldown!$H$1,1,BV62=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW62=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX62=\"211\", BX62=\"212\", BX62=\"221\", BX62=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX62), BX62=\"111\", AW62=1), MAX(0, IF(CE62-CF62>0, IF(CE62-CF62-0>0, IF(CE62-CF62-0-0>0, CE62-CF62-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX62), BX62=\"112\", AW62=1), MAX(0, IF(CE62-0>0, IF(CE62-0-0>0, IF(CE62-0-0-0>0, CE62-0-0-0-CF62, 0), 0), 0)),\n                    AND(ISTEXT(BX62), BX62=\"121\", AW62=2), MAX(0, IF(CE62-CG62>0, IF(CE62-CG62-0>0, IF(CE62-CG62-0-0>0, CE62-CG62-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX62), BX62=\"122\", AW62=2), MAX(0, IF(CE62-0>0, IF(CE62-0-0>0, IF(CE62-0-0-0>0, CE62-0-0-0-CG62, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW62=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX62=\"211\", BX62=\"212\", BX62=\"221\", BX62=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX62), BX62=\"111\", AW62=1), MAX(0, IF(CE62-CF62>0, IF(CE62-CF62-IF(OR(ISBLANK(BY62), NOT(ISNUMBER(BY62))), 0, BY62)>0, IF(CE62-CF62-IF(OR(ISBLANK(BY62), NOT(ISNUMBER(BY62))), 0, BY62)-IF(OR(ISBLANK(BZ62), NOT(ISNUMBER(BZ62))), 0, BZ62)>0, CE62-CF62-IF(OR(ISBLANK(BY62), NOT(ISNUMBER(BY62))), 0, BY62)-IF(OR(ISBLANK(BZ62), NOT(ISNUMBER(BZ62))), 0, BZ62)-IF(OR(ISBLANK(CA62), NOT(ISNUMBER(CA62))), 0, CA62), 0), 0), 0)),\n                    AND(ISTEXT(BX62), BX62=\"112\", AW62=1), MAX(0, IF(CE62-IF(OR(ISBLANK(BY62), NOT(ISNUMBER(BY62))), 0, BY62)>0, IF(CE62-IF(OR(ISBLANK(BY62), NOT(ISNUMBER(BY62))), 0, BY62)-IF(OR(ISBLANK(BZ62), NOT(ISNUMBER(BZ62))), 0, BZ62)>0, IF(CE62-IF(OR(ISBLANK(BY62), NOT(ISNUMBER(BY62))), 0, BY62)-IF(OR(ISBLANK(BZ62), NOT(ISNUMBER(BZ62))), 0, BZ62)-IF(OR(ISBLANK(CA62), NOT(ISNUMBER(CA62))), 0, CA62)>0, CE62-IF(OR(ISBLANK(BY62), NOT(ISNUMBER(BY62))), 0, BY62)-IF(OR(ISBLANK(BZ62), NOT(ISNUMBER(BZ62))), 0, BZ62)-IF(OR(ISBLANK(CA62), NOT(ISNUMBER(CA62))), 0, CA62)-CF62, 0), 0), 0)),\n                    AND(ISTEXT(BX62), BX62=\"121\", AW62=2), MAX(0, IF(CE62-CG62>0, IF(CE62-CG62-IF(OR(ISBLANK(CB62), NOT(ISNUMBER(CB62))), 0, CB62)>0, IF(CE62-CG62-IF(OR(ISBLANK(CB62), NOT(ISNUMBER(CB62))), 0, CB62)-IF(OR(ISBLANK(CC62), NOT(ISNUMBER(CC62))), 0, CC62)>0, CE62-CG62-IF(OR(ISBLANK(CB62), NOT(ISNUMBER(CB62))), 0, CB62)-IF(OR(ISBLANK(CC62), NOT(ISNUMBER(CC62))), 0, CC62)-IF(OR(ISBLANK(CD62), NOT(ISNUMBER(CD62))), 0, CD62), 0), 0), 0)),\n                    AND(ISTEXT(BX62), BX62=\"122\", AW62=2), MAX(0, IF(CE62-IF(OR(ISBLANK(CB62), NOT(ISNUMBER(CB62))), 0, CB62)>0, IF(CE62-IF(OR(ISBLANK(CB62), NOT(ISNUMBER(CB62))), 0, CB62)-IF(OR(ISBLANK(CC62), NOT(ISNUMBER(CC62))), 0, CC62)>0, IF(CE62-IF(OR(ISBLANK(CB62), NOT(ISNUMBER(CB62))), 0, CB62)-IF(OR(ISBLANK(CC62), NOT(ISNUMBER(CC62))), 0, CC62)-IF(OR(ISBLANK(CD62), NOT(ISNUMBER(CD62))), 0, CD62)>0, CE62-IF(OR(ISBLANK(CB62), NOT(ISNUMBER(CB62))), 0, CB62)-IF(OR(ISBLANK(CC62), NOT(ISNUMBER(CC62))), 0, CC62)-IF(OR(ISBLANK(CD62), NOT(ISNUMBER(CD62))), 0, CD62)-CG62, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW62=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX62=\"211\", BX62=\"212\", BX62=\"221\", BX62=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX62), BX62=\"111\", AW62=1), 0-MIN(0,MAX(CE62-CF62,0))+ 0-MIN(0,MAX(CE62-CF62-0,0))+ 0-MIN(0,MAX(CE62-CF62-0-0,0)),\n                    AND(ISTEXT(BX62), BX62=\"112\", AW62=1), 0-MIN(0,MAX(CE62,0))+ 0-MIN(0,MAX(CE62-0,0))+ 0-MIN(0,MAX(CE62-0-0,0)),\n                    AND(ISTEXT(BX62), BX62=\"121\", AW62=2), 0-MIN(0,MAX(CE62-CG62,0))+ 0-MIN(0,MAX(CE62-CG62-0,0))+ 0-MIN(0,MAX(CE62-CG62-0-0,0)),\n                    AND(ISTEXT(BX62), BX62=\"122\", AW62=2), 0-MIN(0,MAX(CE62,0))+ 0-MIN(0,MAX(CE62-0,0))+ 0-MIN(0,MAX(CE62-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW62=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX62=\"211\", BX62=\"212\", BX62=\"221\", BX62=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX62), BX62=\"111\", AW62=1), IF(ISBLANK(BY62), 0, BY62)-MIN(IF(ISBLANK(BY62), 0, BY62),MAX(CE62-CF62,0))+ IF(ISBLANK(BZ62), 0, BZ62)-MIN(IF(ISBLANK(BZ62), 0, BZ62),MAX(CE62-CF62-IF(ISBLANK(BY62), 0, BY62),0))+ IF(ISBLANK(CA62), 0, CA62)-MIN(IF(ISBLANK(CA62), 0, CA62),MAX(CE62-CF62-IF(ISBLANK(BY62), 0, BY62)-IF(ISBLANK(BZ62), 0, BZ62),0)),\n                    AND(ISTEXT(BX62), BX62=\"112\", AW62=1), IF(ISBLANK(BY62), 0, BY62)-MIN(IF(ISBLANK(BY62), 0, BY62),MAX(CE62,0))+ IF(ISBLANK(BZ62), 0, BZ62)-MIN(IF(ISBLANK(BZ62), 0, BZ62),MAX(CE62-IF(ISBLANK(BY62), 0, BY62),0))+ IF(ISBLANK(CA62), 0, CA62)-MIN(IF(ISBLANK(CA62), 0, CA62),MAX(CE62-IF(ISBLANK(BY62), 0, BY62)-IF(ISBLANK(BZ62), 0, BZ62),0)),\n                    AND(ISTEXT(BX62), BX62=\"121\", AW62=2), IF(ISBLANK(CB62), 0, CB62)-MIN(IF(ISBLANK(CB62), 0, CB62),MAX(CE62-CG62,0))+ IF(ISBLANK(CC62), 0, CC62)-MIN(IF(ISBLANK(CC62), 0, CC62),MAX(CE62-CG62-IF(ISBLANK(CB62), 0, CB62),0))+ IF(ISBLANK(CD62), 0, CD62)-MIN(IF(ISBLANK(CD62), 0, CD62),MAX(CE62-CG62-IF(ISBLANK(CB62), 0, CB62)-IF(ISBLANK(CC62), 0, CC62),0)),\n                    AND(ISTEXT(BX62), BX62=\"122\", AW62=2), IF(ISBLANK(CB62), 0, CB62)-MIN(IF(ISBLANK(CB62), 0, CB62),MAX(CE62,0))+ IF(ISBLANK(CC62), 0, CC62)-MIN(IF(ISBLANK(CC62), 0, CC62),MAX(CE62-IF(ISBLANK(CB62), 0, CB62),0))+ IF(ISBLANK(CD62), 0, CD62)-MIN(IF(ISBLANK(CD62), 0, CD62),MAX(CE62-IF(ISBLANK(CB62), 0, CB62)-IF(ISBLANK(CC62), 0, CC62),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW62=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI62), IF(OR(ISBLANK(CI62), NOT(ISNUMBER(CI62))), 0, CI62),\n                    AW62=1, 0 + 0 + 0,\n                    AW62=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW62=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI62), IF(OR(ISBLANK(CI62), NOT(ISNUMBER(CI62))), 0, CI62),\n                    AW62=1, IF(ISBLANK(BY62), 0, BY62) + IF(ISBLANK(BZ62), 0, BZ62) + IF(ISBLANK(CA62), 0, CA62),\n                    AW62=2, IF(ISBLANK(CB62), 0, CB62) + IF(ISBLANK(CC62), 0, CC62) + IF(ISBLANK(CD62), 0, CD62)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK62>=CJ62, 0,\n        CK62<CJ62, CJ62-CK62\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO62=Pulldown!$A$1,1,CO62=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP62=1, CP62=2)), 0%,\n    ISERROR(MATCH(CQ62, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP62=1, VLOOKUP(CQ62, Subsidy!$A$2:$G$26, 6, 0),\n    CP62=2, VLOOKUP(CQ62, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP62=1, CP62=2)), 0%,\n    ISERROR(MATCH(CQ62, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP62=1, VLOOKUP(CQ62, Subsidy!$A$2:$D$26, 2, 0),\n    CP62=2, VLOOKUP(CQ62, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP62=1, CP62=2)), 0,\n    ISERROR(MATCH(CQ62, Subsidy!$A$2:$A$26, 0)), 0,\n    CP62=2, \"N/A\",\n    AND(CP62=1, CQ62<=9), VLOOKUP(CQ62, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP62=1, CQ62<=9, NOT(ISERROR(MATCH(CQ62, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL62-CU62, 0), 0)","v":0},0,0,0,0,0,0,0]
[54,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C63=\"\", C63=\"Pls select\"), 0,\nC63=Pulldown!$F$2, 1,\nC63=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F63<>\"\", G63<>\"\", G63<F63), \"Invalid Date Order\",\n    AND(F63=\"\", G63=\"\"), \"Input Required\",\n    AND(F63=\"\", G63<>\"\"), IF(G63<E63, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F63=\"\", G63=\"\"), \"Input Required\",\n    G63<E63, \"Date Before Transition\",\n    AND(D63=1, DATEDIF(F63, G63+1, \"y\")>=2), \"1-valid\",\n    AND(D63=1, DATEDIF(F63, G63+1, \"y\")<2), \"1-invalid\",\n    AND(D63=2, DATEDIF(F63, G63+1, \"y\")>=5), \"2-valid\",\n    AND(D63=2, DATEDIF(F63, G63+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H63=\"1-valid\", 1,\n    $H63=\"2-valid\", 2,\n    $H63=\"Input Required\", 3,\n    $H63=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F63=\"\",G63=\"\"),\"Input Required\",\n$F63>=$E63,\"轉制日後開始受僱\",\n$E63>$F63,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J63=\"轉制日前開始受僱\", 1,\n    $J63=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L63=Pulldown!$C$1,22500,$L63=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L63=Pulldown!$C$1,2/3,$L63=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV63=\"\",0,AV63=Pulldown!$B$2,1,AV63=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX63=\"\",0,AX63=Pulldown!$G$1,1,AX63=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV63=\"\",0,BV63=Pulldown!$H$1,1,BV63=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW63=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX63=\"211\", BX63=\"212\", BX63=\"221\", BX63=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX63), BX63=\"111\", AW63=1), MAX(0, IF(CE63-CF63>0, IF(CE63-CF63-0>0, IF(CE63-CF63-0-0>0, CE63-CF63-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX63), BX63=\"112\", AW63=1), MAX(0, IF(CE63-0>0, IF(CE63-0-0>0, IF(CE63-0-0-0>0, CE63-0-0-0-CF63, 0), 0), 0)),\n                    AND(ISTEXT(BX63), BX63=\"121\", AW63=2), MAX(0, IF(CE63-CG63>0, IF(CE63-CG63-0>0, IF(CE63-CG63-0-0>0, CE63-CG63-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX63), BX63=\"122\", AW63=2), MAX(0, IF(CE63-0>0, IF(CE63-0-0>0, IF(CE63-0-0-0>0, CE63-0-0-0-CG63, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW63=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX63=\"211\", BX63=\"212\", BX63=\"221\", BX63=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX63), BX63=\"111\", AW63=1), MAX(0, IF(CE63-CF63>0, IF(CE63-CF63-IF(OR(ISBLANK(BY63), NOT(ISNUMBER(BY63))), 0, BY63)>0, IF(CE63-CF63-IF(OR(ISBLANK(BY63), NOT(ISNUMBER(BY63))), 0, BY63)-IF(OR(ISBLANK(BZ63), NOT(ISNUMBER(BZ63))), 0, BZ63)>0, CE63-CF63-IF(OR(ISBLANK(BY63), NOT(ISNUMBER(BY63))), 0, BY63)-IF(OR(ISBLANK(BZ63), NOT(ISNUMBER(BZ63))), 0, BZ63)-IF(OR(ISBLANK(CA63), NOT(ISNUMBER(CA63))), 0, CA63), 0), 0), 0)),\n                    AND(ISTEXT(BX63), BX63=\"112\", AW63=1), MAX(0, IF(CE63-IF(OR(ISBLANK(BY63), NOT(ISNUMBER(BY63))), 0, BY63)>0, IF(CE63-IF(OR(ISBLANK(BY63), NOT(ISNUMBER(BY63))), 0, BY63)-IF(OR(ISBLANK(BZ63), NOT(ISNUMBER(BZ63))), 0, BZ63)>0, IF(CE63-IF(OR(ISBLANK(BY63), NOT(ISNUMBER(BY63))), 0, BY63)-IF(OR(ISBLANK(BZ63), NOT(ISNUMBER(BZ63))), 0, BZ63)-IF(OR(ISBLANK(CA63), NOT(ISNUMBER(CA63))), 0, CA63)>0, CE63-IF(OR(ISBLANK(BY63), NOT(ISNUMBER(BY63))), 0, BY63)-IF(OR(ISBLANK(BZ63), NOT(ISNUMBER(BZ63))), 0, BZ63)-IF(OR(ISBLANK(CA63), NOT(ISNUMBER(CA63))), 0, CA63)-CF63, 0), 0), 0)),\n                    AND(ISTEXT(BX63), BX63=\"121\", AW63=2), MAX(0, IF(CE63-CG63>0, IF(CE63-CG63-IF(OR(ISBLANK(CB63), NOT(ISNUMBER(CB63))), 0, CB63)>0, IF(CE63-CG63-IF(OR(ISBLANK(CB63), NOT(ISNUMBER(CB63))), 0, CB63)-IF(OR(ISBLANK(CC63), NOT(ISNUMBER(CC63))), 0, CC63)>0, CE63-CG63-IF(OR(ISBLANK(CB63), NOT(ISNUMBER(CB63))), 0, CB63)-IF(OR(ISBLANK(CC63), NOT(ISNUMBER(CC63))), 0, CC63)-IF(OR(ISBLANK(CD63), NOT(ISNUMBER(CD63))), 0, CD63), 0), 0), 0)),\n                    AND(ISTEXT(BX63), BX63=\"122\", AW63=2), MAX(0, IF(CE63-IF(OR(ISBLANK(CB63), NOT(ISNUMBER(CB63))), 0, CB63)>0, IF(CE63-IF(OR(ISBLANK(CB63), NOT(ISNUMBER(CB63))), 0, CB63)-IF(OR(ISBLANK(CC63), NOT(ISNUMBER(CC63))), 0, CC63)>0, IF(CE63-IF(OR(ISBLANK(CB63), NOT(ISNUMBER(CB63))), 0, CB63)-IF(OR(ISBLANK(CC63), NOT(ISNUMBER(CC63))), 0, CC63)-IF(OR(ISBLANK(CD63), NOT(ISNUMBER(CD63))), 0, CD63)>0, CE63-IF(OR(ISBLANK(CB63), NOT(ISNUMBER(CB63))), 0, CB63)-IF(OR(ISBLANK(CC63), NOT(ISNUMBER(CC63))), 0, CC63)-IF(OR(ISBLANK(CD63), NOT(ISNUMBER(CD63))), 0, CD63)-CG63, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW63=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX63=\"211\", BX63=\"212\", BX63=\"221\", BX63=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX63), BX63=\"111\", AW63=1), 0-MIN(0,MAX(CE63-CF63,0))+ 0-MIN(0,MAX(CE63-CF63-0,0))+ 0-MIN(0,MAX(CE63-CF63-0-0,0)),\n                    AND(ISTEXT(BX63), BX63=\"112\", AW63=1), 0-MIN(0,MAX(CE63,0))+ 0-MIN(0,MAX(CE63-0,0))+ 0-MIN(0,MAX(CE63-0-0,0)),\n                    AND(ISTEXT(BX63), BX63=\"121\", AW63=2), 0-MIN(0,MAX(CE63-CG63,0))+ 0-MIN(0,MAX(CE63-CG63-0,0))+ 0-MIN(0,MAX(CE63-CG63-0-0,0)),\n                    AND(ISTEXT(BX63), BX63=\"122\", AW63=2), 0-MIN(0,MAX(CE63,0))+ 0-MIN(0,MAX(CE63-0,0))+ 0-MIN(0,MAX(CE63-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW63=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX63=\"211\", BX63=\"212\", BX63=\"221\", BX63=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX63), BX63=\"111\", AW63=1), IF(ISBLANK(BY63), 0, BY63)-MIN(IF(ISBLANK(BY63), 0, BY63),MAX(CE63-CF63,0))+ IF(ISBLANK(BZ63), 0, BZ63)-MIN(IF(ISBLANK(BZ63), 0, BZ63),MAX(CE63-CF63-IF(ISBLANK(BY63), 0, BY63),0))+ IF(ISBLANK(CA63), 0, CA63)-MIN(IF(ISBLANK(CA63), 0, CA63),MAX(CE63-CF63-IF(ISBLANK(BY63), 0, BY63)-IF(ISBLANK(BZ63), 0, BZ63),0)),\n                    AND(ISTEXT(BX63), BX63=\"112\", AW63=1), IF(ISBLANK(BY63), 0, BY63)-MIN(IF(ISBLANK(BY63), 0, BY63),MAX(CE63,0))+ IF(ISBLANK(BZ63), 0, BZ63)-MIN(IF(ISBLANK(BZ63), 0, BZ63),MAX(CE63-IF(ISBLANK(BY63), 0, BY63),0))+ IF(ISBLANK(CA63), 0, CA63)-MIN(IF(ISBLANK(CA63), 0, CA63),MAX(CE63-IF(ISBLANK(BY63), 0, BY63)-IF(ISBLANK(BZ63), 0, BZ63),0)),\n                    AND(ISTEXT(BX63), BX63=\"121\", AW63=2), IF(ISBLANK(CB63), 0, CB63)-MIN(IF(ISBLANK(CB63), 0, CB63),MAX(CE63-CG63,0))+ IF(ISBLANK(CC63), 0, CC63)-MIN(IF(ISBLANK(CC63), 0, CC63),MAX(CE63-CG63-IF(ISBLANK(CB63), 0, CB63),0))+ IF(ISBLANK(CD63), 0, CD63)-MIN(IF(ISBLANK(CD63), 0, CD63),MAX(CE63-CG63-IF(ISBLANK(CB63), 0, CB63)-IF(ISBLANK(CC63), 0, CC63),0)),\n                    AND(ISTEXT(BX63), BX63=\"122\", AW63=2), IF(ISBLANK(CB63), 0, CB63)-MIN(IF(ISBLANK(CB63), 0, CB63),MAX(CE63,0))+ IF(ISBLANK(CC63), 0, CC63)-MIN(IF(ISBLANK(CC63), 0, CC63),MAX(CE63-IF(ISBLANK(CB63), 0, CB63),0))+ IF(ISBLANK(CD63), 0, CD63)-MIN(IF(ISBLANK(CD63), 0, CD63),MAX(CE63-IF(ISBLANK(CB63), 0, CB63)-IF(ISBLANK(CC63), 0, CC63),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW63=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI63), IF(OR(ISBLANK(CI63), NOT(ISNUMBER(CI63))), 0, CI63),\n                    AW63=1, 0 + 0 + 0,\n                    AW63=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW63=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI63), IF(OR(ISBLANK(CI63), NOT(ISNUMBER(CI63))), 0, CI63),\n                    AW63=1, IF(ISBLANK(BY63), 0, BY63) + IF(ISBLANK(BZ63), 0, BZ63) + IF(ISBLANK(CA63), 0, CA63),\n                    AW63=2, IF(ISBLANK(CB63), 0, CB63) + IF(ISBLANK(CC63), 0, CC63) + IF(ISBLANK(CD63), 0, CD63)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK63>=CJ63, 0,\n        CK63<CJ63, CJ63-CK63\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO63=Pulldown!$A$1,1,CO63=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP63=1, CP63=2)), 0%,\n    ISERROR(MATCH(CQ63, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP63=1, VLOOKUP(CQ63, Subsidy!$A$2:$G$26, 6, 0),\n    CP63=2, VLOOKUP(CQ63, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP63=1, CP63=2)), 0%,\n    ISERROR(MATCH(CQ63, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP63=1, VLOOKUP(CQ63, Subsidy!$A$2:$D$26, 2, 0),\n    CP63=2, VLOOKUP(CQ63, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP63=1, CP63=2)), 0,\n    ISERROR(MATCH(CQ63, Subsidy!$A$2:$A$26, 0)), 0,\n    CP63=2, \"N/A\",\n    AND(CP63=1, CQ63<=9), VLOOKUP(CQ63, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP63=1, CQ63<=9, NOT(ISERROR(MATCH(CQ63, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL63-CU63, 0), 0)","v":0},0,0,0,0,0,0,0]
[55,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C64=\"\", C64=\"Pls select\"), 0,\nC64=Pulldown!$F$2, 1,\nC64=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F64<>\"\", G64<>\"\", G64<F64), \"Invalid Date Order\",\n    AND(F64=\"\", G64=\"\"), \"Input Required\",\n    AND(F64=\"\", G64<>\"\"), IF(G64<E64, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F64=\"\", G64=\"\"), \"Input Required\",\n    G64<E64, \"Date Before Transition\",\n    AND(D64=1, DATEDIF(F64, G64+1, \"y\")>=2), \"1-valid\",\n    AND(D64=1, DATEDIF(F64, G64+1, \"y\")<2), \"1-invalid\",\n    AND(D64=2, DATEDIF(F64, G64+1, \"y\")>=5), \"2-valid\",\n    AND(D64=2, DATEDIF(F64, G64+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H64=\"1-valid\", 1,\n    $H64=\"2-valid\", 2,\n    $H64=\"Input Required\", 3,\n    $H64=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F64=\"\",G64=\"\"),\"Input Required\",\n$F64>=$E64,\"轉制日後開始受僱\",\n$E64>$F64,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J64=\"轉制日前開始受僱\", 1,\n    $J64=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L64=Pulldown!$C$1,22500,$L64=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L64=Pulldown!$C$1,2/3,$L64=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV64=\"\",0,AV64=Pulldown!$B$2,1,AV64=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX64=\"\",0,AX64=Pulldown!$G$1,1,AX64=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV64=\"\",0,BV64=Pulldown!$H$1,1,BV64=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW64=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX64=\"211\", BX64=\"212\", BX64=\"221\", BX64=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX64), BX64=\"111\", AW64=1), MAX(0, IF(CE64-CF64>0, IF(CE64-CF64-0>0, IF(CE64-CF64-0-0>0, CE64-CF64-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX64), BX64=\"112\", AW64=1), MAX(0, IF(CE64-0>0, IF(CE64-0-0>0, IF(CE64-0-0-0>0, CE64-0-0-0-CF64, 0), 0), 0)),\n                    AND(ISTEXT(BX64), BX64=\"121\", AW64=2), MAX(0, IF(CE64-CG64>0, IF(CE64-CG64-0>0, IF(CE64-CG64-0-0>0, CE64-CG64-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX64), BX64=\"122\", AW64=2), MAX(0, IF(CE64-0>0, IF(CE64-0-0>0, IF(CE64-0-0-0>0, CE64-0-0-0-CG64, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW64=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX64=\"211\", BX64=\"212\", BX64=\"221\", BX64=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX64), BX64=\"111\", AW64=1), MAX(0, IF(CE64-CF64>0, IF(CE64-CF64-IF(OR(ISBLANK(BY64), NOT(ISNUMBER(BY64))), 0, BY64)>0, IF(CE64-CF64-IF(OR(ISBLANK(BY64), NOT(ISNUMBER(BY64))), 0, BY64)-IF(OR(ISBLANK(BZ64), NOT(ISNUMBER(BZ64))), 0, BZ64)>0, CE64-CF64-IF(OR(ISBLANK(BY64), NOT(ISNUMBER(BY64))), 0, BY64)-IF(OR(ISBLANK(BZ64), NOT(ISNUMBER(BZ64))), 0, BZ64)-IF(OR(ISBLANK(CA64), NOT(ISNUMBER(CA64))), 0, CA64), 0), 0), 0)),\n                    AND(ISTEXT(BX64), BX64=\"112\", AW64=1), MAX(0, IF(CE64-IF(OR(ISBLANK(BY64), NOT(ISNUMBER(BY64))), 0, BY64)>0, IF(CE64-IF(OR(ISBLANK(BY64), NOT(ISNUMBER(BY64))), 0, BY64)-IF(OR(ISBLANK(BZ64), NOT(ISNUMBER(BZ64))), 0, BZ64)>0, IF(CE64-IF(OR(ISBLANK(BY64), NOT(ISNUMBER(BY64))), 0, BY64)-IF(OR(ISBLANK(BZ64), NOT(ISNUMBER(BZ64))), 0, BZ64)-IF(OR(ISBLANK(CA64), NOT(ISNUMBER(CA64))), 0, CA64)>0, CE64-IF(OR(ISBLANK(BY64), NOT(ISNUMBER(BY64))), 0, BY64)-IF(OR(ISBLANK(BZ64), NOT(ISNUMBER(BZ64))), 0, BZ64)-IF(OR(ISBLANK(CA64), NOT(ISNUMBER(CA64))), 0, CA64)-CF64, 0), 0), 0)),\n                    AND(ISTEXT(BX64), BX64=\"121\", AW64=2), MAX(0, IF(CE64-CG64>0, IF(CE64-CG64-IF(OR(ISBLANK(CB64), NOT(ISNUMBER(CB64))), 0, CB64)>0, IF(CE64-CG64-IF(OR(ISBLANK(CB64), NOT(ISNUMBER(CB64))), 0, CB64)-IF(OR(ISBLANK(CC64), NOT(ISNUMBER(CC64))), 0, CC64)>0, CE64-CG64-IF(OR(ISBLANK(CB64), NOT(ISNUMBER(CB64))), 0, CB64)-IF(OR(ISBLANK(CC64), NOT(ISNUMBER(CC64))), 0, CC64)-IF(OR(ISBLANK(CD64), NOT(ISNUMBER(CD64))), 0, CD64), 0), 0), 0)),\n                    AND(ISTEXT(BX64), BX64=\"122\", AW64=2), MAX(0, IF(CE64-IF(OR(ISBLANK(CB64), NOT(ISNUMBER(CB64))), 0, CB64)>0, IF(CE64-IF(OR(ISBLANK(CB64), NOT(ISNUMBER(CB64))), 0, CB64)-IF(OR(ISBLANK(CC64), NOT(ISNUMBER(CC64))), 0, CC64)>0, IF(CE64-IF(OR(ISBLANK(CB64), NOT(ISNUMBER(CB64))), 0, CB64)-IF(OR(ISBLANK(CC64), NOT(ISNUMBER(CC64))), 0, CC64)-IF(OR(ISBLANK(CD64), NOT(ISNUMBER(CD64))), 0, CD64)>0, CE64-IF(OR(ISBLANK(CB64), NOT(ISNUMBER(CB64))), 0, CB64)-IF(OR(ISBLANK(CC64), NOT(ISNUMBER(CC64))), 0, CC64)-IF(OR(ISBLANK(CD64), NOT(ISNUMBER(CD64))), 0, CD64)-CG64, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW64=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX64=\"211\", BX64=\"212\", BX64=\"221\", BX64=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX64), BX64=\"111\", AW64=1), 0-MIN(0,MAX(CE64-CF64,0))+ 0-MIN(0,MAX(CE64-CF64-0,0))+ 0-MIN(0,MAX(CE64-CF64-0-0,0)),\n                    AND(ISTEXT(BX64), BX64=\"112\", AW64=1), 0-MIN(0,MAX(CE64,0))+ 0-MIN(0,MAX(CE64-0,0))+ 0-MIN(0,MAX(CE64-0-0,0)),\n                    AND(ISTEXT(BX64), BX64=\"121\", AW64=2), 0-MIN(0,MAX(CE64-CG64,0))+ 0-MIN(0,MAX(CE64-CG64-0,0))+ 0-MIN(0,MAX(CE64-CG64-0-0,0)),\n                    AND(ISTEXT(BX64), BX64=\"122\", AW64=2), 0-MIN(0,MAX(CE64,0))+ 0-MIN(0,MAX(CE64-0,0))+ 0-MIN(0,MAX(CE64-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW64=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX64=\"211\", BX64=\"212\", BX64=\"221\", BX64=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX64), BX64=\"111\", AW64=1), IF(ISBLANK(BY64), 0, BY64)-MIN(IF(ISBLANK(BY64), 0, BY64),MAX(CE64-CF64,0))+ IF(ISBLANK(BZ64), 0, BZ64)-MIN(IF(ISBLANK(BZ64), 0, BZ64),MAX(CE64-CF64-IF(ISBLANK(BY64), 0, BY64),0))+ IF(ISBLANK(CA64), 0, CA64)-MIN(IF(ISBLANK(CA64), 0, CA64),MAX(CE64-CF64-IF(ISBLANK(BY64), 0, BY64)-IF(ISBLANK(BZ64), 0, BZ64),0)),\n                    AND(ISTEXT(BX64), BX64=\"112\", AW64=1), IF(ISBLANK(BY64), 0, BY64)-MIN(IF(ISBLANK(BY64), 0, BY64),MAX(CE64,0))+ IF(ISBLANK(BZ64), 0, BZ64)-MIN(IF(ISBLANK(BZ64), 0, BZ64),MAX(CE64-IF(ISBLANK(BY64), 0, BY64),0))+ IF(ISBLANK(CA64), 0, CA64)-MIN(IF(ISBLANK(CA64), 0, CA64),MAX(CE64-IF(ISBLANK(BY64), 0, BY64)-IF(ISBLANK(BZ64), 0, BZ64),0)),\n                    AND(ISTEXT(BX64), BX64=\"121\", AW64=2), IF(ISBLANK(CB64), 0, CB64)-MIN(IF(ISBLANK(CB64), 0, CB64),MAX(CE64-CG64,0))+ IF(ISBLANK(CC64), 0, CC64)-MIN(IF(ISBLANK(CC64), 0, CC64),MAX(CE64-CG64-IF(ISBLANK(CB64), 0, CB64),0))+ IF(ISBLANK(CD64), 0, CD64)-MIN(IF(ISBLANK(CD64), 0, CD64),MAX(CE64-CG64-IF(ISBLANK(CB64), 0, CB64)-IF(ISBLANK(CC64), 0, CC64),0)),\n                    AND(ISTEXT(BX64), BX64=\"122\", AW64=2), IF(ISBLANK(CB64), 0, CB64)-MIN(IF(ISBLANK(CB64), 0, CB64),MAX(CE64,0))+ IF(ISBLANK(CC64), 0, CC64)-MIN(IF(ISBLANK(CC64), 0, CC64),MAX(CE64-IF(ISBLANK(CB64), 0, CB64),0))+ IF(ISBLANK(CD64), 0, CD64)-MIN(IF(ISBLANK(CD64), 0, CD64),MAX(CE64-IF(ISBLANK(CB64), 0, CB64)-IF(ISBLANK(CC64), 0, CC64),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW64=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI64), IF(OR(ISBLANK(CI64), NOT(ISNUMBER(CI64))), 0, CI64),\n                    AW64=1, 0 + 0 + 0,\n                    AW64=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW64=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI64), IF(OR(ISBLANK(CI64), NOT(ISNUMBER(CI64))), 0, CI64),\n                    AW64=1, IF(ISBLANK(BY64), 0, BY64) + IF(ISBLANK(BZ64), 0, BZ64) + IF(ISBLANK(CA64), 0, CA64),\n                    AW64=2, IF(ISBLANK(CB64), 0, CB64) + IF(ISBLANK(CC64), 0, CC64) + IF(ISBLANK(CD64), 0, CD64)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK64>=CJ64, 0,\n        CK64<CJ64, CJ64-CK64\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO64=Pulldown!$A$1,1,CO64=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP64=1, CP64=2)), 0%,\n    ISERROR(MATCH(CQ64, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP64=1, VLOOKUP(CQ64, Subsidy!$A$2:$G$26, 6, 0),\n    CP64=2, VLOOKUP(CQ64, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP64=1, CP64=2)), 0%,\n    ISERROR(MATCH(CQ64, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP64=1, VLOOKUP(CQ64, Subsidy!$A$2:$D$26, 2, 0),\n    CP64=2, VLOOKUP(CQ64, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP64=1, CP64=2)), 0,\n    ISERROR(MATCH(CQ64, Subsidy!$A$2:$A$26, 0)), 0,\n    CP64=2, \"N/A\",\n    AND(CP64=1, CQ64<=9), VLOOKUP(CQ64, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP64=1, CQ64<=9, NOT(ISERROR(MATCH(CQ64, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL64-CU64, 0), 0)","v":0},0,0,0,0,0,0,0]
[56,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C65=\"\", C65=\"Pls select\"), 0,\nC65=Pulldown!$F$2, 1,\nC65=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F65<>\"\", G65<>\"\", G65<F65), \"Invalid Date Order\",\n    AND(F65=\"\", G65=\"\"), \"Input Required\",\n    AND(F65=\"\", G65<>\"\"), IF(G65<E65, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F65=\"\", G65=\"\"), \"Input Required\",\n    G65<E65, \"Date Before Transition\",\n    AND(D65=1, DATEDIF(F65, G65+1, \"y\")>=2), \"1-valid\",\n    AND(D65=1, DATEDIF(F65, G65+1, \"y\")<2), \"1-invalid\",\n    AND(D65=2, DATEDIF(F65, G65+1, \"y\")>=5), \"2-valid\",\n    AND(D65=2, DATEDIF(F65, G65+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H65=\"1-valid\", 1,\n    $H65=\"2-valid\", 2,\n    $H65=\"Input Required\", 3,\n    $H65=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F65=\"\",G65=\"\"),\"Input Required\",\n$F65>=$E65,\"轉制日後開始受僱\",\n$E65>$F65,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J65=\"轉制日前開始受僱\", 1,\n    $J65=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L65=Pulldown!$C$1,22500,$L65=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L65=Pulldown!$C$1,2/3,$L65=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV65=\"\",0,AV65=Pulldown!$B$2,1,AV65=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX65=\"\",0,AX65=Pulldown!$G$1,1,AX65=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV65=\"\",0,BV65=Pulldown!$H$1,1,BV65=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW65=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX65=\"211\", BX65=\"212\", BX65=\"221\", BX65=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX65), BX65=\"111\", AW65=1), MAX(0, IF(CE65-CF65>0, IF(CE65-CF65-0>0, IF(CE65-CF65-0-0>0, CE65-CF65-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX65), BX65=\"112\", AW65=1), MAX(0, IF(CE65-0>0, IF(CE65-0-0>0, IF(CE65-0-0-0>0, CE65-0-0-0-CF65, 0), 0), 0)),\n                    AND(ISTEXT(BX65), BX65=\"121\", AW65=2), MAX(0, IF(CE65-CG65>0, IF(CE65-CG65-0>0, IF(CE65-CG65-0-0>0, CE65-CG65-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX65), BX65=\"122\", AW65=2), MAX(0, IF(CE65-0>0, IF(CE65-0-0>0, IF(CE65-0-0-0>0, CE65-0-0-0-CG65, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW65=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX65=\"211\", BX65=\"212\", BX65=\"221\", BX65=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX65), BX65=\"111\", AW65=1), MAX(0, IF(CE65-CF65>0, IF(CE65-CF65-IF(OR(ISBLANK(BY65), NOT(ISNUMBER(BY65))), 0, BY65)>0, IF(CE65-CF65-IF(OR(ISBLANK(BY65), NOT(ISNUMBER(BY65))), 0, BY65)-IF(OR(ISBLANK(BZ65), NOT(ISNUMBER(BZ65))), 0, BZ65)>0, CE65-CF65-IF(OR(ISBLANK(BY65), NOT(ISNUMBER(BY65))), 0, BY65)-IF(OR(ISBLANK(BZ65), NOT(ISNUMBER(BZ65))), 0, BZ65)-IF(OR(ISBLANK(CA65), NOT(ISNUMBER(CA65))), 0, CA65), 0), 0), 0)),\n                    AND(ISTEXT(BX65), BX65=\"112\", AW65=1), MAX(0, IF(CE65-IF(OR(ISBLANK(BY65), NOT(ISNUMBER(BY65))), 0, BY65)>0, IF(CE65-IF(OR(ISBLANK(BY65), NOT(ISNUMBER(BY65))), 0, BY65)-IF(OR(ISBLANK(BZ65), NOT(ISNUMBER(BZ65))), 0, BZ65)>0, IF(CE65-IF(OR(ISBLANK(BY65), NOT(ISNUMBER(BY65))), 0, BY65)-IF(OR(ISBLANK(BZ65), NOT(ISNUMBER(BZ65))), 0, BZ65)-IF(OR(ISBLANK(CA65), NOT(ISNUMBER(CA65))), 0, CA65)>0, CE65-IF(OR(ISBLANK(BY65), NOT(ISNUMBER(BY65))), 0, BY65)-IF(OR(ISBLANK(BZ65), NOT(ISNUMBER(BZ65))), 0, BZ65)-IF(OR(ISBLANK(CA65), NOT(ISNUMBER(CA65))), 0, CA65)-CF65, 0), 0), 0)),\n                    AND(ISTEXT(BX65), BX65=\"121\", AW65=2), MAX(0, IF(CE65-CG65>0, IF(CE65-CG65-IF(OR(ISBLANK(CB65), NOT(ISNUMBER(CB65))), 0, CB65)>0, IF(CE65-CG65-IF(OR(ISBLANK(CB65), NOT(ISNUMBER(CB65))), 0, CB65)-IF(OR(ISBLANK(CC65), NOT(ISNUMBER(CC65))), 0, CC65)>0, CE65-CG65-IF(OR(ISBLANK(CB65), NOT(ISNUMBER(CB65))), 0, CB65)-IF(OR(ISBLANK(CC65), NOT(ISNUMBER(CC65))), 0, CC65)-IF(OR(ISBLANK(CD65), NOT(ISNUMBER(CD65))), 0, CD65), 0), 0), 0)),\n                    AND(ISTEXT(BX65), BX65=\"122\", AW65=2), MAX(0, IF(CE65-IF(OR(ISBLANK(CB65), NOT(ISNUMBER(CB65))), 0, CB65)>0, IF(CE65-IF(OR(ISBLANK(CB65), NOT(ISNUMBER(CB65))), 0, CB65)-IF(OR(ISBLANK(CC65), NOT(ISNUMBER(CC65))), 0, CC65)>0, IF(CE65-IF(OR(ISBLANK(CB65), NOT(ISNUMBER(CB65))), 0, CB65)-IF(OR(ISBLANK(CC65), NOT(ISNUMBER(CC65))), 0, CC65)-IF(OR(ISBLANK(CD65), NOT(ISNUMBER(CD65))), 0, CD65)>0, CE65-IF(OR(ISBLANK(CB65), NOT(ISNUMBER(CB65))), 0, CB65)-IF(OR(ISBLANK(CC65), NOT(ISNUMBER(CC65))), 0, CC65)-IF(OR(ISBLANK(CD65), NOT(ISNUMBER(CD65))), 0, CD65)-CG65, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW65=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX65=\"211\", BX65=\"212\", BX65=\"221\", BX65=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX65), BX65=\"111\", AW65=1), 0-MIN(0,MAX(CE65-CF65,0))+ 0-MIN(0,MAX(CE65-CF65-0,0))+ 0-MIN(0,MAX(CE65-CF65-0-0,0)),\n                    AND(ISTEXT(BX65), BX65=\"112\", AW65=1), 0-MIN(0,MAX(CE65,0))+ 0-MIN(0,MAX(CE65-0,0))+ 0-MIN(0,MAX(CE65-0-0,0)),\n                    AND(ISTEXT(BX65), BX65=\"121\", AW65=2), 0-MIN(0,MAX(CE65-CG65,0))+ 0-MIN(0,MAX(CE65-CG65-0,0))+ 0-MIN(0,MAX(CE65-CG65-0-0,0)),\n                    AND(ISTEXT(BX65), BX65=\"122\", AW65=2), 0-MIN(0,MAX(CE65,0))+ 0-MIN(0,MAX(CE65-0,0))+ 0-MIN(0,MAX(CE65-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW65=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX65=\"211\", BX65=\"212\", BX65=\"221\", BX65=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX65), BX65=\"111\", AW65=1), IF(ISBLANK(BY65), 0, BY65)-MIN(IF(ISBLANK(BY65), 0, BY65),MAX(CE65-CF65,0))+ IF(ISBLANK(BZ65), 0, BZ65)-MIN(IF(ISBLANK(BZ65), 0, BZ65),MAX(CE65-CF65-IF(ISBLANK(BY65), 0, BY65),0))+ IF(ISBLANK(CA65), 0, CA65)-MIN(IF(ISBLANK(CA65), 0, CA65),MAX(CE65-CF65-IF(ISBLANK(BY65), 0, BY65)-IF(ISBLANK(BZ65), 0, BZ65),0)),\n                    AND(ISTEXT(BX65), BX65=\"112\", AW65=1), IF(ISBLANK(BY65), 0, BY65)-MIN(IF(ISBLANK(BY65), 0, BY65),MAX(CE65,0))+ IF(ISBLANK(BZ65), 0, BZ65)-MIN(IF(ISBLANK(BZ65), 0, BZ65),MAX(CE65-IF(ISBLANK(BY65), 0, BY65),0))+ IF(ISBLANK(CA65), 0, CA65)-MIN(IF(ISBLANK(CA65), 0, CA65),MAX(CE65-IF(ISBLANK(BY65), 0, BY65)-IF(ISBLANK(BZ65), 0, BZ65),0)),\n                    AND(ISTEXT(BX65), BX65=\"121\", AW65=2), IF(ISBLANK(CB65), 0, CB65)-MIN(IF(ISBLANK(CB65), 0, CB65),MAX(CE65-CG65,0))+ IF(ISBLANK(CC65), 0, CC65)-MIN(IF(ISBLANK(CC65), 0, CC65),MAX(CE65-CG65-IF(ISBLANK(CB65), 0, CB65),0))+ IF(ISBLANK(CD65), 0, CD65)-MIN(IF(ISBLANK(CD65), 0, CD65),MAX(CE65-CG65-IF(ISBLANK(CB65), 0, CB65)-IF(ISBLANK(CC65), 0, CC65),0)),\n                    AND(ISTEXT(BX65), BX65=\"122\", AW65=2), IF(ISBLANK(CB65), 0, CB65)-MIN(IF(ISBLANK(CB65), 0, CB65),MAX(CE65,0))+ IF(ISBLANK(CC65), 0, CC65)-MIN(IF(ISBLANK(CC65), 0, CC65),MAX(CE65-IF(ISBLANK(CB65), 0, CB65),0))+ IF(ISBLANK(CD65), 0, CD65)-MIN(IF(ISBLANK(CD65), 0, CD65),MAX(CE65-IF(ISBLANK(CB65), 0, CB65)-IF(ISBLANK(CC65), 0, CC65),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW65=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI65), IF(OR(ISBLANK(CI65), NOT(ISNUMBER(CI65))), 0, CI65),\n                    AW65=1, 0 + 0 + 0,\n                    AW65=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW65=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI65), IF(OR(ISBLANK(CI65), NOT(ISNUMBER(CI65))), 0, CI65),\n                    AW65=1, IF(ISBLANK(BY65), 0, BY65) + IF(ISBLANK(BZ65), 0, BZ65) + IF(ISBLANK(CA65), 0, CA65),\n                    AW65=2, IF(ISBLANK(CB65), 0, CB65) + IF(ISBLANK(CC65), 0, CC65) + IF(ISBLANK(CD65), 0, CD65)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK65>=CJ65, 0,\n        CK65<CJ65, CJ65-CK65\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO65=Pulldown!$A$1,1,CO65=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP65=1, CP65=2)), 0%,\n    ISERROR(MATCH(CQ65, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP65=1, VLOOKUP(CQ65, Subsidy!$A$2:$G$26, 6, 0),\n    CP65=2, VLOOKUP(CQ65, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP65=1, CP65=2)), 0%,\n    ISERROR(MATCH(CQ65, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP65=1, VLOOKUP(CQ65, Subsidy!$A$2:$D$26, 2, 0),\n    CP65=2, VLOOKUP(CQ65, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP65=1, CP65=2)), 0,\n    ISERROR(MATCH(CQ65, Subsidy!$A$2:$A$26, 0)), 0,\n    CP65=2, \"N/A\",\n    AND(CP65=1, CQ65<=9), VLOOKUP(CQ65, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP65=1, CQ65<=9, NOT(ISERROR(MATCH(CQ65, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL65-CU65, 0), 0)","v":0},0,0,0,0,0,0,0]
[57,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C66=\"\", C66=\"Pls select\"), 0,\nC66=Pulldown!$F$2, 1,\nC66=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F66<>\"\", G66<>\"\", G66<F66), \"Invalid Date Order\",\n    AND(F66=\"\", G66=\"\"), \"Input Required\",\n    AND(F66=\"\", G66<>\"\"), IF(G66<E66, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F66=\"\", G66=\"\"), \"Input Required\",\n    G66<E66, \"Date Before Transition\",\n    AND(D66=1, DATEDIF(F66, G66+1, \"y\")>=2), \"1-valid\",\n    AND(D66=1, DATEDIF(F66, G66+1, \"y\")<2), \"1-invalid\",\n    AND(D66=2, DATEDIF(F66, G66+1, \"y\")>=5), \"2-valid\",\n    AND(D66=2, DATEDIF(F66, G66+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H66=\"1-valid\", 1,\n    $H66=\"2-valid\", 2,\n    $H66=\"Input Required\", 3,\n    $H66=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F66=\"\",G66=\"\"),\"Input Required\",\n$F66>=$E66,\"轉制日後開始受僱\",\n$E66>$F66,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J66=\"轉制日前開始受僱\", 1,\n    $J66=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L66=Pulldown!$C$1,22500,$L66=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L66=Pulldown!$C$1,2/3,$L66=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV66=\"\",0,AV66=Pulldown!$B$2,1,AV66=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX66=\"\",0,AX66=Pulldown!$G$1,1,AX66=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV66=\"\",0,BV66=Pulldown!$H$1,1,BV66=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW66=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX66=\"211\", BX66=\"212\", BX66=\"221\", BX66=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX66), BX66=\"111\", AW66=1), MAX(0, IF(CE66-CF66>0, IF(CE66-CF66-0>0, IF(CE66-CF66-0-0>0, CE66-CF66-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX66), BX66=\"112\", AW66=1), MAX(0, IF(CE66-0>0, IF(CE66-0-0>0, IF(CE66-0-0-0>0, CE66-0-0-0-CF66, 0), 0), 0)),\n                    AND(ISTEXT(BX66), BX66=\"121\", AW66=2), MAX(0, IF(CE66-CG66>0, IF(CE66-CG66-0>0, IF(CE66-CG66-0-0>0, CE66-CG66-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX66), BX66=\"122\", AW66=2), MAX(0, IF(CE66-0>0, IF(CE66-0-0>0, IF(CE66-0-0-0>0, CE66-0-0-0-CG66, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW66=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX66=\"211\", BX66=\"212\", BX66=\"221\", BX66=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX66), BX66=\"111\", AW66=1), MAX(0, IF(CE66-CF66>0, IF(CE66-CF66-IF(OR(ISBLANK(BY66), NOT(ISNUMBER(BY66))), 0, BY66)>0, IF(CE66-CF66-IF(OR(ISBLANK(BY66), NOT(ISNUMBER(BY66))), 0, BY66)-IF(OR(ISBLANK(BZ66), NOT(ISNUMBER(BZ66))), 0, BZ66)>0, CE66-CF66-IF(OR(ISBLANK(BY66), NOT(ISNUMBER(BY66))), 0, BY66)-IF(OR(ISBLANK(BZ66), NOT(ISNUMBER(BZ66))), 0, BZ66)-IF(OR(ISBLANK(CA66), NOT(ISNUMBER(CA66))), 0, CA66), 0), 0), 0)),\n                    AND(ISTEXT(BX66), BX66=\"112\", AW66=1), MAX(0, IF(CE66-IF(OR(ISBLANK(BY66), NOT(ISNUMBER(BY66))), 0, BY66)>0, IF(CE66-IF(OR(ISBLANK(BY66), NOT(ISNUMBER(BY66))), 0, BY66)-IF(OR(ISBLANK(BZ66), NOT(ISNUMBER(BZ66))), 0, BZ66)>0, IF(CE66-IF(OR(ISBLANK(BY66), NOT(ISNUMBER(BY66))), 0, BY66)-IF(OR(ISBLANK(BZ66), NOT(ISNUMBER(BZ66))), 0, BZ66)-IF(OR(ISBLANK(CA66), NOT(ISNUMBER(CA66))), 0, CA66)>0, CE66-IF(OR(ISBLANK(BY66), NOT(ISNUMBER(BY66))), 0, BY66)-IF(OR(ISBLANK(BZ66), NOT(ISNUMBER(BZ66))), 0, BZ66)-IF(OR(ISBLANK(CA66), NOT(ISNUMBER(CA66))), 0, CA66)-CF66, 0), 0), 0)),\n                    AND(ISTEXT(BX66), BX66=\"121\", AW66=2), MAX(0, IF(CE66-CG66>0, IF(CE66-CG66-IF(OR(ISBLANK(CB66), NOT(ISNUMBER(CB66))), 0, CB66)>0, IF(CE66-CG66-IF(OR(ISBLANK(CB66), NOT(ISNUMBER(CB66))), 0, CB66)-IF(OR(ISBLANK(CC66), NOT(ISNUMBER(CC66))), 0, CC66)>0, CE66-CG66-IF(OR(ISBLANK(CB66), NOT(ISNUMBER(CB66))), 0, CB66)-IF(OR(ISBLANK(CC66), NOT(ISNUMBER(CC66))), 0, CC66)-IF(OR(ISBLANK(CD66), NOT(ISNUMBER(CD66))), 0, CD66), 0), 0), 0)),\n                    AND(ISTEXT(BX66), BX66=\"122\", AW66=2), MAX(0, IF(CE66-IF(OR(ISBLANK(CB66), NOT(ISNUMBER(CB66))), 0, CB66)>0, IF(CE66-IF(OR(ISBLANK(CB66), NOT(ISNUMBER(CB66))), 0, CB66)-IF(OR(ISBLANK(CC66), NOT(ISNUMBER(CC66))), 0, CC66)>0, IF(CE66-IF(OR(ISBLANK(CB66), NOT(ISNUMBER(CB66))), 0, CB66)-IF(OR(ISBLANK(CC66), NOT(ISNUMBER(CC66))), 0, CC66)-IF(OR(ISBLANK(CD66), NOT(ISNUMBER(CD66))), 0, CD66)>0, CE66-IF(OR(ISBLANK(CB66), NOT(ISNUMBER(CB66))), 0, CB66)-IF(OR(ISBLANK(CC66), NOT(ISNUMBER(CC66))), 0, CC66)-IF(OR(ISBLANK(CD66), NOT(ISNUMBER(CD66))), 0, CD66)-CG66, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW66=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX66=\"211\", BX66=\"212\", BX66=\"221\", BX66=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX66), BX66=\"111\", AW66=1), 0-MIN(0,MAX(CE66-CF66,0))+ 0-MIN(0,MAX(CE66-CF66-0,0))+ 0-MIN(0,MAX(CE66-CF66-0-0,0)),\n                    AND(ISTEXT(BX66), BX66=\"112\", AW66=1), 0-MIN(0,MAX(CE66,0))+ 0-MIN(0,MAX(CE66-0,0))+ 0-MIN(0,MAX(CE66-0-0,0)),\n                    AND(ISTEXT(BX66), BX66=\"121\", AW66=2), 0-MIN(0,MAX(CE66-CG66,0))+ 0-MIN(0,MAX(CE66-CG66-0,0))+ 0-MIN(0,MAX(CE66-CG66-0-0,0)),\n                    AND(ISTEXT(BX66), BX66=\"122\", AW66=2), 0-MIN(0,MAX(CE66,0))+ 0-MIN(0,MAX(CE66-0,0))+ 0-MIN(0,MAX(CE66-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW66=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX66=\"211\", BX66=\"212\", BX66=\"221\", BX66=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX66), BX66=\"111\", AW66=1), IF(ISBLANK(BY66), 0, BY66)-MIN(IF(ISBLANK(BY66), 0, BY66),MAX(CE66-CF66,0))+ IF(ISBLANK(BZ66), 0, BZ66)-MIN(IF(ISBLANK(BZ66), 0, BZ66),MAX(CE66-CF66-IF(ISBLANK(BY66), 0, BY66),0))+ IF(ISBLANK(CA66), 0, CA66)-MIN(IF(ISBLANK(CA66), 0, CA66),MAX(CE66-CF66-IF(ISBLANK(BY66), 0, BY66)-IF(ISBLANK(BZ66), 0, BZ66),0)),\n                    AND(ISTEXT(BX66), BX66=\"112\", AW66=1), IF(ISBLANK(BY66), 0, BY66)-MIN(IF(ISBLANK(BY66), 0, BY66),MAX(CE66,0))+ IF(ISBLANK(BZ66), 0, BZ66)-MIN(IF(ISBLANK(BZ66), 0, BZ66),MAX(CE66-IF(ISBLANK(BY66), 0, BY66),0))+ IF(ISBLANK(CA66), 0, CA66)-MIN(IF(ISBLANK(CA66), 0, CA66),MAX(CE66-IF(ISBLANK(BY66), 0, BY66)-IF(ISBLANK(BZ66), 0, BZ66),0)),\n                    AND(ISTEXT(BX66), BX66=\"121\", AW66=2), IF(ISBLANK(CB66), 0, CB66)-MIN(IF(ISBLANK(CB66), 0, CB66),MAX(CE66-CG66,0))+ IF(ISBLANK(CC66), 0, CC66)-MIN(IF(ISBLANK(CC66), 0, CC66),MAX(CE66-CG66-IF(ISBLANK(CB66), 0, CB66),0))+ IF(ISBLANK(CD66), 0, CD66)-MIN(IF(ISBLANK(CD66), 0, CD66),MAX(CE66-CG66-IF(ISBLANK(CB66), 0, CB66)-IF(ISBLANK(CC66), 0, CC66),0)),\n                    AND(ISTEXT(BX66), BX66=\"122\", AW66=2), IF(ISBLANK(CB66), 0, CB66)-MIN(IF(ISBLANK(CB66), 0, CB66),MAX(CE66,0))+ IF(ISBLANK(CC66), 0, CC66)-MIN(IF(ISBLANK(CC66), 0, CC66),MAX(CE66-IF(ISBLANK(CB66), 0, CB66),0))+ IF(ISBLANK(CD66), 0, CD66)-MIN(IF(ISBLANK(CD66), 0, CD66),MAX(CE66-IF(ISBLANK(CB66), 0, CB66)-IF(ISBLANK(CC66), 0, CC66),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW66=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI66), IF(OR(ISBLANK(CI66), NOT(ISNUMBER(CI66))), 0, CI66),\n                    AW66=1, 0 + 0 + 0,\n                    AW66=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW66=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI66), IF(OR(ISBLANK(CI66), NOT(ISNUMBER(CI66))), 0, CI66),\n                    AW66=1, IF(ISBLANK(BY66), 0, BY66) + IF(ISBLANK(BZ66), 0, BZ66) + IF(ISBLANK(CA66), 0, CA66),\n                    AW66=2, IF(ISBLANK(CB66), 0, CB66) + IF(ISBLANK(CC66), 0, CC66) + IF(ISBLANK(CD66), 0, CD66)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK66>=CJ66, 0,\n        CK66<CJ66, CJ66-CK66\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO66=Pulldown!$A$1,1,CO66=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP66=1, CP66=2)), 0%,\n    ISERROR(MATCH(CQ66, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP66=1, VLOOKUP(CQ66, Subsidy!$A$2:$G$26, 6, 0),\n    CP66=2, VLOOKUP(CQ66, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP66=1, CP66=2)), 0%,\n    ISERROR(MATCH(CQ66, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP66=1, VLOOKUP(CQ66, Subsidy!$A$2:$D$26, 2, 0),\n    CP66=2, VLOOKUP(CQ66, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP66=1, CP66=2)), 0,\n    ISERROR(MATCH(CQ66, Subsidy!$A$2:$A$26, 0)), 0,\n    CP66=2, \"N/A\",\n    AND(CP66=1, CQ66<=9), VLOOKUP(CQ66, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP66=1, CQ66<=9, NOT(ISERROR(MATCH(CQ66, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL66-CU66, 0), 0)","v":0},0,0,0,0,0,0,0]
[58,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C67=\"\", C67=\"Pls select\"), 0,\nC67=Pulldown!$F$2, 1,\nC67=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F67<>\"\", G67<>\"\", G67<F67), \"Invalid Date Order\",\n    AND(F67=\"\", G67=\"\"), \"Input Required\",\n    AND(F67=\"\", G67<>\"\"), IF(G67<E67, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F67=\"\", G67=\"\"), \"Input Required\",\n    G67<E67, \"Date Before Transition\",\n    AND(D67=1, DATEDIF(F67, G67+1, \"y\")>=2), \"1-valid\",\n    AND(D67=1, DATEDIF(F67, G67+1, \"y\")<2), \"1-invalid\",\n    AND(D67=2, DATEDIF(F67, G67+1, \"y\")>=5), \"2-valid\",\n    AND(D67=2, DATEDIF(F67, G67+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H67=\"1-valid\", 1,\n    $H67=\"2-valid\", 2,\n    $H67=\"Input Required\", 3,\n    $H67=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F67=\"\",G67=\"\"),\"Input Required\",\n$F67>=$E67,\"轉制日後開始受僱\",\n$E67>$F67,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J67=\"轉制日前開始受僱\", 1,\n    $J67=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L67=Pulldown!$C$1,22500,$L67=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L67=Pulldown!$C$1,2/3,$L67=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV67=\"\",0,AV67=Pulldown!$B$2,1,AV67=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX67=\"\",0,AX67=Pulldown!$G$1,1,AX67=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV67=\"\",0,BV67=Pulldown!$H$1,1,BV67=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW67=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX67=\"211\", BX67=\"212\", BX67=\"221\", BX67=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX67), BX67=\"111\", AW67=1), MAX(0, IF(CE67-CF67>0, IF(CE67-CF67-0>0, IF(CE67-CF67-0-0>0, CE67-CF67-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX67), BX67=\"112\", AW67=1), MAX(0, IF(CE67-0>0, IF(CE67-0-0>0, IF(CE67-0-0-0>0, CE67-0-0-0-CF67, 0), 0), 0)),\n                    AND(ISTEXT(BX67), BX67=\"121\", AW67=2), MAX(0, IF(CE67-CG67>0, IF(CE67-CG67-0>0, IF(CE67-CG67-0-0>0, CE67-CG67-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX67), BX67=\"122\", AW67=2), MAX(0, IF(CE67-0>0, IF(CE67-0-0>0, IF(CE67-0-0-0>0, CE67-0-0-0-CG67, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW67=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX67=\"211\", BX67=\"212\", BX67=\"221\", BX67=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX67), BX67=\"111\", AW67=1), MAX(0, IF(CE67-CF67>0, IF(CE67-CF67-IF(OR(ISBLANK(BY67), NOT(ISNUMBER(BY67))), 0, BY67)>0, IF(CE67-CF67-IF(OR(ISBLANK(BY67), NOT(ISNUMBER(BY67))), 0, BY67)-IF(OR(ISBLANK(BZ67), NOT(ISNUMBER(BZ67))), 0, BZ67)>0, CE67-CF67-IF(OR(ISBLANK(BY67), NOT(ISNUMBER(BY67))), 0, BY67)-IF(OR(ISBLANK(BZ67), NOT(ISNUMBER(BZ67))), 0, BZ67)-IF(OR(ISBLANK(CA67), NOT(ISNUMBER(CA67))), 0, CA67), 0), 0), 0)),\n                    AND(ISTEXT(BX67), BX67=\"112\", AW67=1), MAX(0, IF(CE67-IF(OR(ISBLANK(BY67), NOT(ISNUMBER(BY67))), 0, BY67)>0, IF(CE67-IF(OR(ISBLANK(BY67), NOT(ISNUMBER(BY67))), 0, BY67)-IF(OR(ISBLANK(BZ67), NOT(ISNUMBER(BZ67))), 0, BZ67)>0, IF(CE67-IF(OR(ISBLANK(BY67), NOT(ISNUMBER(BY67))), 0, BY67)-IF(OR(ISBLANK(BZ67), NOT(ISNUMBER(BZ67))), 0, BZ67)-IF(OR(ISBLANK(CA67), NOT(ISNUMBER(CA67))), 0, CA67)>0, CE67-IF(OR(ISBLANK(BY67), NOT(ISNUMBER(BY67))), 0, BY67)-IF(OR(ISBLANK(BZ67), NOT(ISNUMBER(BZ67))), 0, BZ67)-IF(OR(ISBLANK(CA67), NOT(ISNUMBER(CA67))), 0, CA67)-CF67, 0), 0), 0)),\n                    AND(ISTEXT(BX67), BX67=\"121\", AW67=2), MAX(0, IF(CE67-CG67>0, IF(CE67-CG67-IF(OR(ISBLANK(CB67), NOT(ISNUMBER(CB67))), 0, CB67)>0, IF(CE67-CG67-IF(OR(ISBLANK(CB67), NOT(ISNUMBER(CB67))), 0, CB67)-IF(OR(ISBLANK(CC67), NOT(ISNUMBER(CC67))), 0, CC67)>0, CE67-CG67-IF(OR(ISBLANK(CB67), NOT(ISNUMBER(CB67))), 0, CB67)-IF(OR(ISBLANK(CC67), NOT(ISNUMBER(CC67))), 0, CC67)-IF(OR(ISBLANK(CD67), NOT(ISNUMBER(CD67))), 0, CD67), 0), 0), 0)),\n                    AND(ISTEXT(BX67), BX67=\"122\", AW67=2), MAX(0, IF(CE67-IF(OR(ISBLANK(CB67), NOT(ISNUMBER(CB67))), 0, CB67)>0, IF(CE67-IF(OR(ISBLANK(CB67), NOT(ISNUMBER(CB67))), 0, CB67)-IF(OR(ISBLANK(CC67), NOT(ISNUMBER(CC67))), 0, CC67)>0, IF(CE67-IF(OR(ISBLANK(CB67), NOT(ISNUMBER(CB67))), 0, CB67)-IF(OR(ISBLANK(CC67), NOT(ISNUMBER(CC67))), 0, CC67)-IF(OR(ISBLANK(CD67), NOT(ISNUMBER(CD67))), 0, CD67)>0, CE67-IF(OR(ISBLANK(CB67), NOT(ISNUMBER(CB67))), 0, CB67)-IF(OR(ISBLANK(CC67), NOT(ISNUMBER(CC67))), 0, CC67)-IF(OR(ISBLANK(CD67), NOT(ISNUMBER(CD67))), 0, CD67)-CG67, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW67=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX67=\"211\", BX67=\"212\", BX67=\"221\", BX67=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX67), BX67=\"111\", AW67=1), 0-MIN(0,MAX(CE67-CF67,0))+ 0-MIN(0,MAX(CE67-CF67-0,0))+ 0-MIN(0,MAX(CE67-CF67-0-0,0)),\n                    AND(ISTEXT(BX67), BX67=\"112\", AW67=1), 0-MIN(0,MAX(CE67,0))+ 0-MIN(0,MAX(CE67-0,0))+ 0-MIN(0,MAX(CE67-0-0,0)),\n                    AND(ISTEXT(BX67), BX67=\"121\", AW67=2), 0-MIN(0,MAX(CE67-CG67,0))+ 0-MIN(0,MAX(CE67-CG67-0,0))+ 0-MIN(0,MAX(CE67-CG67-0-0,0)),\n                    AND(ISTEXT(BX67), BX67=\"122\", AW67=2), 0-MIN(0,MAX(CE67,0))+ 0-MIN(0,MAX(CE67-0,0))+ 0-MIN(0,MAX(CE67-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW67=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX67=\"211\", BX67=\"212\", BX67=\"221\", BX67=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX67), BX67=\"111\", AW67=1), IF(ISBLANK(BY67), 0, BY67)-MIN(IF(ISBLANK(BY67), 0, BY67),MAX(CE67-CF67,0))+ IF(ISBLANK(BZ67), 0, BZ67)-MIN(IF(ISBLANK(BZ67), 0, BZ67),MAX(CE67-CF67-IF(ISBLANK(BY67), 0, BY67),0))+ IF(ISBLANK(CA67), 0, CA67)-MIN(IF(ISBLANK(CA67), 0, CA67),MAX(CE67-CF67-IF(ISBLANK(BY67), 0, BY67)-IF(ISBLANK(BZ67), 0, BZ67),0)),\n                    AND(ISTEXT(BX67), BX67=\"112\", AW67=1), IF(ISBLANK(BY67), 0, BY67)-MIN(IF(ISBLANK(BY67), 0, BY67),MAX(CE67,0))+ IF(ISBLANK(BZ67), 0, BZ67)-MIN(IF(ISBLANK(BZ67), 0, BZ67),MAX(CE67-IF(ISBLANK(BY67), 0, BY67),0))+ IF(ISBLANK(CA67), 0, CA67)-MIN(IF(ISBLANK(CA67), 0, CA67),MAX(CE67-IF(ISBLANK(BY67), 0, BY67)-IF(ISBLANK(BZ67), 0, BZ67),0)),\n                    AND(ISTEXT(BX67), BX67=\"121\", AW67=2), IF(ISBLANK(CB67), 0, CB67)-MIN(IF(ISBLANK(CB67), 0, CB67),MAX(CE67-CG67,0))+ IF(ISBLANK(CC67), 0, CC67)-MIN(IF(ISBLANK(CC67), 0, CC67),MAX(CE67-CG67-IF(ISBLANK(CB67), 0, CB67),0))+ IF(ISBLANK(CD67), 0, CD67)-MIN(IF(ISBLANK(CD67), 0, CD67),MAX(CE67-CG67-IF(ISBLANK(CB67), 0, CB67)-IF(ISBLANK(CC67), 0, CC67),0)),\n                    AND(ISTEXT(BX67), BX67=\"122\", AW67=2), IF(ISBLANK(CB67), 0, CB67)-MIN(IF(ISBLANK(CB67), 0, CB67),MAX(CE67,0))+ IF(ISBLANK(CC67), 0, CC67)-MIN(IF(ISBLANK(CC67), 0, CC67),MAX(CE67-IF(ISBLANK(CB67), 0, CB67),0))+ IF(ISBLANK(CD67), 0, CD67)-MIN(IF(ISBLANK(CD67), 0, CD67),MAX(CE67-IF(ISBLANK(CB67), 0, CB67)-IF(ISBLANK(CC67), 0, CC67),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW67=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI67), IF(OR(ISBLANK(CI67), NOT(ISNUMBER(CI67))), 0, CI67),\n                    AW67=1, 0 + 0 + 0,\n                    AW67=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW67=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI67), IF(OR(ISBLANK(CI67), NOT(ISNUMBER(CI67))), 0, CI67),\n                    AW67=1, IF(ISBLANK(BY67), 0, BY67) + IF(ISBLANK(BZ67), 0, BZ67) + IF(ISBLANK(CA67), 0, CA67),\n                    AW67=2, IF(ISBLANK(CB67), 0, CB67) + IF(ISBLANK(CC67), 0, CC67) + IF(ISBLANK(CD67), 0, CD67)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK67>=CJ67, 0,\n        CK67<CJ67, CJ67-CK67\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO67=Pulldown!$A$1,1,CO67=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP67=1, CP67=2)), 0%,\n    ISERROR(MATCH(CQ67, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP67=1, VLOOKUP(CQ67, Subsidy!$A$2:$G$26, 6, 0),\n    CP67=2, VLOOKUP(CQ67, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP67=1, CP67=2)), 0%,\n    ISERROR(MATCH(CQ67, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP67=1, VLOOKUP(CQ67, Subsidy!$A$2:$D$26, 2, 0),\n    CP67=2, VLOOKUP(CQ67, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP67=1, CP67=2)), 0,\n    ISERROR(MATCH(CQ67, Subsidy!$A$2:$A$26, 0)), 0,\n    CP67=2, \"N/A\",\n    AND(CP67=1, CQ67<=9), VLOOKUP(CQ67, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP67=1, CQ67<=9, NOT(ISERROR(MATCH(CQ67, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL67-CU67, 0), 0)","v":0},0,0,0,0,0,0,0]
[59,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C68=\"\", C68=\"Pls select\"), 0,\nC68=Pulldown!$F$2, 1,\nC68=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F68<>\"\", G68<>\"\", G68<F68), \"Invalid Date Order\",\n    AND(F68=\"\", G68=\"\"), \"Input Required\",\n    AND(F68=\"\", G68<>\"\"), IF(G68<E68, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F68=\"\", G68=\"\"), \"Input Required\",\n    G68<E68, \"Date Before Transition\",\n    AND(D68=1, DATEDIF(F68, G68+1, \"y\")>=2), \"1-valid\",\n    AND(D68=1, DATEDIF(F68, G68+1, \"y\")<2), \"1-invalid\",\n    AND(D68=2, DATEDIF(F68, G68+1, \"y\")>=5), \"2-valid\",\n    AND(D68=2, DATEDIF(F68, G68+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H68=\"1-valid\", 1,\n    $H68=\"2-valid\", 2,\n    $H68=\"Input Required\", 3,\n    $H68=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F68=\"\",G68=\"\"),\"Input Required\",\n$F68>=$E68,\"轉制日後開始受僱\",\n$E68>$F68,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J68=\"轉制日前開始受僱\", 1,\n    $J68=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L68=Pulldown!$C$1,22500,$L68=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L68=Pulldown!$C$1,2/3,$L68=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV68=\"\",0,AV68=Pulldown!$B$2,1,AV68=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX68=\"\",0,AX68=Pulldown!$G$1,1,AX68=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV68=\"\",0,BV68=Pulldown!$H$1,1,BV68=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW68=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX68=\"211\", BX68=\"212\", BX68=\"221\", BX68=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX68), BX68=\"111\", AW68=1), MAX(0, IF(CE68-CF68>0, IF(CE68-CF68-0>0, IF(CE68-CF68-0-0>0, CE68-CF68-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX68), BX68=\"112\", AW68=1), MAX(0, IF(CE68-0>0, IF(CE68-0-0>0, IF(CE68-0-0-0>0, CE68-0-0-0-CF68, 0), 0), 0)),\n                    AND(ISTEXT(BX68), BX68=\"121\", AW68=2), MAX(0, IF(CE68-CG68>0, IF(CE68-CG68-0>0, IF(CE68-CG68-0-0>0, CE68-CG68-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX68), BX68=\"122\", AW68=2), MAX(0, IF(CE68-0>0, IF(CE68-0-0>0, IF(CE68-0-0-0>0, CE68-0-0-0-CG68, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW68=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX68=\"211\", BX68=\"212\", BX68=\"221\", BX68=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX68), BX68=\"111\", AW68=1), MAX(0, IF(CE68-CF68>0, IF(CE68-CF68-IF(OR(ISBLANK(BY68), NOT(ISNUMBER(BY68))), 0, BY68)>0, IF(CE68-CF68-IF(OR(ISBLANK(BY68), NOT(ISNUMBER(BY68))), 0, BY68)-IF(OR(ISBLANK(BZ68), NOT(ISNUMBER(BZ68))), 0, BZ68)>0, CE68-CF68-IF(OR(ISBLANK(BY68), NOT(ISNUMBER(BY68))), 0, BY68)-IF(OR(ISBLANK(BZ68), NOT(ISNUMBER(BZ68))), 0, BZ68)-IF(OR(ISBLANK(CA68), NOT(ISNUMBER(CA68))), 0, CA68), 0), 0), 0)),\n                    AND(ISTEXT(BX68), BX68=\"112\", AW68=1), MAX(0, IF(CE68-IF(OR(ISBLANK(BY68), NOT(ISNUMBER(BY68))), 0, BY68)>0, IF(CE68-IF(OR(ISBLANK(BY68), NOT(ISNUMBER(BY68))), 0, BY68)-IF(OR(ISBLANK(BZ68), NOT(ISNUMBER(BZ68))), 0, BZ68)>0, IF(CE68-IF(OR(ISBLANK(BY68), NOT(ISNUMBER(BY68))), 0, BY68)-IF(OR(ISBLANK(BZ68), NOT(ISNUMBER(BZ68))), 0, BZ68)-IF(OR(ISBLANK(CA68), NOT(ISNUMBER(CA68))), 0, CA68)>0, CE68-IF(OR(ISBLANK(BY68), NOT(ISNUMBER(BY68))), 0, BY68)-IF(OR(ISBLANK(BZ68), NOT(ISNUMBER(BZ68))), 0, BZ68)-IF(OR(ISBLANK(CA68), NOT(ISNUMBER(CA68))), 0, CA68)-CF68, 0), 0), 0)),\n                    AND(ISTEXT(BX68), BX68=\"121\", AW68=2), MAX(0, IF(CE68-CG68>0, IF(CE68-CG68-IF(OR(ISBLANK(CB68), NOT(ISNUMBER(CB68))), 0, CB68)>0, IF(CE68-CG68-IF(OR(ISBLANK(CB68), NOT(ISNUMBER(CB68))), 0, CB68)-IF(OR(ISBLANK(CC68), NOT(ISNUMBER(CC68))), 0, CC68)>0, CE68-CG68-IF(OR(ISBLANK(CB68), NOT(ISNUMBER(CB68))), 0, CB68)-IF(OR(ISBLANK(CC68), NOT(ISNUMBER(CC68))), 0, CC68)-IF(OR(ISBLANK(CD68), NOT(ISNUMBER(CD68))), 0, CD68), 0), 0), 0)),\n                    AND(ISTEXT(BX68), BX68=\"122\", AW68=2), MAX(0, IF(CE68-IF(OR(ISBLANK(CB68), NOT(ISNUMBER(CB68))), 0, CB68)>0, IF(CE68-IF(OR(ISBLANK(CB68), NOT(ISNUMBER(CB68))), 0, CB68)-IF(OR(ISBLANK(CC68), NOT(ISNUMBER(CC68))), 0, CC68)>0, IF(CE68-IF(OR(ISBLANK(CB68), NOT(ISNUMBER(CB68))), 0, CB68)-IF(OR(ISBLANK(CC68), NOT(ISNUMBER(CC68))), 0, CC68)-IF(OR(ISBLANK(CD68), NOT(ISNUMBER(CD68))), 0, CD68)>0, CE68-IF(OR(ISBLANK(CB68), NOT(ISNUMBER(CB68))), 0, CB68)-IF(OR(ISBLANK(CC68), NOT(ISNUMBER(CC68))), 0, CC68)-IF(OR(ISBLANK(CD68), NOT(ISNUMBER(CD68))), 0, CD68)-CG68, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW68=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX68=\"211\", BX68=\"212\", BX68=\"221\", BX68=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX68), BX68=\"111\", AW68=1), 0-MIN(0,MAX(CE68-CF68,0))+ 0-MIN(0,MAX(CE68-CF68-0,0))+ 0-MIN(0,MAX(CE68-CF68-0-0,0)),\n                    AND(ISTEXT(BX68), BX68=\"112\", AW68=1), 0-MIN(0,MAX(CE68,0))+ 0-MIN(0,MAX(CE68-0,0))+ 0-MIN(0,MAX(CE68-0-0,0)),\n                    AND(ISTEXT(BX68), BX68=\"121\", AW68=2), 0-MIN(0,MAX(CE68-CG68,0))+ 0-MIN(0,MAX(CE68-CG68-0,0))+ 0-MIN(0,MAX(CE68-CG68-0-0,0)),\n                    AND(ISTEXT(BX68), BX68=\"122\", AW68=2), 0-MIN(0,MAX(CE68,0))+ 0-MIN(0,MAX(CE68-0,0))+ 0-MIN(0,MAX(CE68-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW68=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX68=\"211\", BX68=\"212\", BX68=\"221\", BX68=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX68), BX68=\"111\", AW68=1), IF(ISBLANK(BY68), 0, BY68)-MIN(IF(ISBLANK(BY68), 0, BY68),MAX(CE68-CF68,0))+ IF(ISBLANK(BZ68), 0, BZ68)-MIN(IF(ISBLANK(BZ68), 0, BZ68),MAX(CE68-CF68-IF(ISBLANK(BY68), 0, BY68),0))+ IF(ISBLANK(CA68), 0, CA68)-MIN(IF(ISBLANK(CA68), 0, CA68),MAX(CE68-CF68-IF(ISBLANK(BY68), 0, BY68)-IF(ISBLANK(BZ68), 0, BZ68),0)),\n                    AND(ISTEXT(BX68), BX68=\"112\", AW68=1), IF(ISBLANK(BY68), 0, BY68)-MIN(IF(ISBLANK(BY68), 0, BY68),MAX(CE68,0))+ IF(ISBLANK(BZ68), 0, BZ68)-MIN(IF(ISBLANK(BZ68), 0, BZ68),MAX(CE68-IF(ISBLANK(BY68), 0, BY68),0))+ IF(ISBLANK(CA68), 0, CA68)-MIN(IF(ISBLANK(CA68), 0, CA68),MAX(CE68-IF(ISBLANK(BY68), 0, BY68)-IF(ISBLANK(BZ68), 0, BZ68),0)),\n                    AND(ISTEXT(BX68), BX68=\"121\", AW68=2), IF(ISBLANK(CB68), 0, CB68)-MIN(IF(ISBLANK(CB68), 0, CB68),MAX(CE68-CG68,0))+ IF(ISBLANK(CC68), 0, CC68)-MIN(IF(ISBLANK(CC68), 0, CC68),MAX(CE68-CG68-IF(ISBLANK(CB68), 0, CB68),0))+ IF(ISBLANK(CD68), 0, CD68)-MIN(IF(ISBLANK(CD68), 0, CD68),MAX(CE68-CG68-IF(ISBLANK(CB68), 0, CB68)-IF(ISBLANK(CC68), 0, CC68),0)),\n                    AND(ISTEXT(BX68), BX68=\"122\", AW68=2), IF(ISBLANK(CB68), 0, CB68)-MIN(IF(ISBLANK(CB68), 0, CB68),MAX(CE68,0))+ IF(ISBLANK(CC68), 0, CC68)-MIN(IF(ISBLANK(CC68), 0, CC68),MAX(CE68-IF(ISBLANK(CB68), 0, CB68),0))+ IF(ISBLANK(CD68), 0, CD68)-MIN(IF(ISBLANK(CD68), 0, CD68),MAX(CE68-IF(ISBLANK(CB68), 0, CB68)-IF(ISBLANK(CC68), 0, CC68),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW68=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI68), IF(OR(ISBLANK(CI68), NOT(ISNUMBER(CI68))), 0, CI68),\n                    AW68=1, 0 + 0 + 0,\n                    AW68=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW68=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI68), IF(OR(ISBLANK(CI68), NOT(ISNUMBER(CI68))), 0, CI68),\n                    AW68=1, IF(ISBLANK(BY68), 0, BY68) + IF(ISBLANK(BZ68), 0, BZ68) + IF(ISBLANK(CA68), 0, CA68),\n                    AW68=2, IF(ISBLANK(CB68), 0, CB68) + IF(ISBLANK(CC68), 0, CC68) + IF(ISBLANK(CD68), 0, CD68)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK68>=CJ68, 0,\n        CK68<CJ68, CJ68-CK68\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO68=Pulldown!$A$1,1,CO68=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP68=1, CP68=2)), 0%,\n    ISERROR(MATCH(CQ68, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP68=1, VLOOKUP(CQ68, Subsidy!$A$2:$G$26, 6, 0),\n    CP68=2, VLOOKUP(CQ68, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP68=1, CP68=2)), 0%,\n    ISERROR(MATCH(CQ68, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP68=1, VLOOKUP(CQ68, Subsidy!$A$2:$D$26, 2, 0),\n    CP68=2, VLOOKUP(CQ68, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP68=1, CP68=2)), 0,\n    ISERROR(MATCH(CQ68, Subsidy!$A$2:$A$26, 0)), 0,\n    CP68=2, \"N/A\",\n    AND(CP68=1, CQ68<=9), VLOOKUP(CQ68, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP68=1, CQ68<=9, NOT(ISERROR(MATCH(CQ68, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL68-CU68, 0), 0)","v":0},0,0,0,0,0,0,0]
[60,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C69=\"\", C69=\"Pls select\"), 0,\nC69=Pulldown!$F$2, 1,\nC69=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F69<>\"\", G69<>\"\", G69<F69), \"Invalid Date Order\",\n    AND(F69=\"\", G69=\"\"), \"Input Required\",\n    AND(F69=\"\", G69<>\"\"), IF(G69<E69, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F69=\"\", G69=\"\"), \"Input Required\",\n    G69<E69, \"Date Before Transition\",\n    AND(D69=1, DATEDIF(F69, G69+1, \"y\")>=2), \"1-valid\",\n    AND(D69=1, DATEDIF(F69, G69+1, \"y\")<2), \"1-invalid\",\n    AND(D69=2, DATEDIF(F69, G69+1, \"y\")>=5), \"2-valid\",\n    AND(D69=2, DATEDIF(F69, G69+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H69=\"1-valid\", 1,\n    $H69=\"2-valid\", 2,\n    $H69=\"Input Required\", 3,\n    $H69=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F69=\"\",G69=\"\"),\"Input Required\",\n$F69>=$E69,\"轉制日後開始受僱\",\n$E69>$F69,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J69=\"轉制日前開始受僱\", 1,\n    $J69=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L69=Pulldown!$C$1,22500,$L69=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L69=Pulldown!$C$1,2/3,$L69=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV69=\"\",0,AV69=Pulldown!$B$2,1,AV69=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX69=\"\",0,AX69=Pulldown!$G$1,1,AX69=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV69=\"\",0,BV69=Pulldown!$H$1,1,BV69=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW69=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX69=\"211\", BX69=\"212\", BX69=\"221\", BX69=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX69), BX69=\"111\", AW69=1), MAX(0, IF(CE69-CF69>0, IF(CE69-CF69-0>0, IF(CE69-CF69-0-0>0, CE69-CF69-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX69), BX69=\"112\", AW69=1), MAX(0, IF(CE69-0>0, IF(CE69-0-0>0, IF(CE69-0-0-0>0, CE69-0-0-0-CF69, 0), 0), 0)),\n                    AND(ISTEXT(BX69), BX69=\"121\", AW69=2), MAX(0, IF(CE69-CG69>0, IF(CE69-CG69-0>0, IF(CE69-CG69-0-0>0, CE69-CG69-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX69), BX69=\"122\", AW69=2), MAX(0, IF(CE69-0>0, IF(CE69-0-0>0, IF(CE69-0-0-0>0, CE69-0-0-0-CG69, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW69=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX69=\"211\", BX69=\"212\", BX69=\"221\", BX69=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX69), BX69=\"111\", AW69=1), MAX(0, IF(CE69-CF69>0, IF(CE69-CF69-IF(OR(ISBLANK(BY69), NOT(ISNUMBER(BY69))), 0, BY69)>0, IF(CE69-CF69-IF(OR(ISBLANK(BY69), NOT(ISNUMBER(BY69))), 0, BY69)-IF(OR(ISBLANK(BZ69), NOT(ISNUMBER(BZ69))), 0, BZ69)>0, CE69-CF69-IF(OR(ISBLANK(BY69), NOT(ISNUMBER(BY69))), 0, BY69)-IF(OR(ISBLANK(BZ69), NOT(ISNUMBER(BZ69))), 0, BZ69)-IF(OR(ISBLANK(CA69), NOT(ISNUMBER(CA69))), 0, CA69), 0), 0), 0)),\n                    AND(ISTEXT(BX69), BX69=\"112\", AW69=1), MAX(0, IF(CE69-IF(OR(ISBLANK(BY69), NOT(ISNUMBER(BY69))), 0, BY69)>0, IF(CE69-IF(OR(ISBLANK(BY69), NOT(ISNUMBER(BY69))), 0, BY69)-IF(OR(ISBLANK(BZ69), NOT(ISNUMBER(BZ69))), 0, BZ69)>0, IF(CE69-IF(OR(ISBLANK(BY69), NOT(ISNUMBER(BY69))), 0, BY69)-IF(OR(ISBLANK(BZ69), NOT(ISNUMBER(BZ69))), 0, BZ69)-IF(OR(ISBLANK(CA69), NOT(ISNUMBER(CA69))), 0, CA69)>0, CE69-IF(OR(ISBLANK(BY69), NOT(ISNUMBER(BY69))), 0, BY69)-IF(OR(ISBLANK(BZ69), NOT(ISNUMBER(BZ69))), 0, BZ69)-IF(OR(ISBLANK(CA69), NOT(ISNUMBER(CA69))), 0, CA69)-CF69, 0), 0), 0)),\n                    AND(ISTEXT(BX69), BX69=\"121\", AW69=2), MAX(0, IF(CE69-CG69>0, IF(CE69-CG69-IF(OR(ISBLANK(CB69), NOT(ISNUMBER(CB69))), 0, CB69)>0, IF(CE69-CG69-IF(OR(ISBLANK(CB69), NOT(ISNUMBER(CB69))), 0, CB69)-IF(OR(ISBLANK(CC69), NOT(ISNUMBER(CC69))), 0, CC69)>0, CE69-CG69-IF(OR(ISBLANK(CB69), NOT(ISNUMBER(CB69))), 0, CB69)-IF(OR(ISBLANK(CC69), NOT(ISNUMBER(CC69))), 0, CC69)-IF(OR(ISBLANK(CD69), NOT(ISNUMBER(CD69))), 0, CD69), 0), 0), 0)),\n                    AND(ISTEXT(BX69), BX69=\"122\", AW69=2), MAX(0, IF(CE69-IF(OR(ISBLANK(CB69), NOT(ISNUMBER(CB69))), 0, CB69)>0, IF(CE69-IF(OR(ISBLANK(CB69), NOT(ISNUMBER(CB69))), 0, CB69)-IF(OR(ISBLANK(CC69), NOT(ISNUMBER(CC69))), 0, CC69)>0, IF(CE69-IF(OR(ISBLANK(CB69), NOT(ISNUMBER(CB69))), 0, CB69)-IF(OR(ISBLANK(CC69), NOT(ISNUMBER(CC69))), 0, CC69)-IF(OR(ISBLANK(CD69), NOT(ISNUMBER(CD69))), 0, CD69)>0, CE69-IF(OR(ISBLANK(CB69), NOT(ISNUMBER(CB69))), 0, CB69)-IF(OR(ISBLANK(CC69), NOT(ISNUMBER(CC69))), 0, CC69)-IF(OR(ISBLANK(CD69), NOT(ISNUMBER(CD69))), 0, CD69)-CG69, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW69=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX69=\"211\", BX69=\"212\", BX69=\"221\", BX69=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX69), BX69=\"111\", AW69=1), 0-MIN(0,MAX(CE69-CF69,0))+ 0-MIN(0,MAX(CE69-CF69-0,0))+ 0-MIN(0,MAX(CE69-CF69-0-0,0)),\n                    AND(ISTEXT(BX69), BX69=\"112\", AW69=1), 0-MIN(0,MAX(CE69,0))+ 0-MIN(0,MAX(CE69-0,0))+ 0-MIN(0,MAX(CE69-0-0,0)),\n                    AND(ISTEXT(BX69), BX69=\"121\", AW69=2), 0-MIN(0,MAX(CE69-CG69,0))+ 0-MIN(0,MAX(CE69-CG69-0,0))+ 0-MIN(0,MAX(CE69-CG69-0-0,0)),\n                    AND(ISTEXT(BX69), BX69=\"122\", AW69=2), 0-MIN(0,MAX(CE69,0))+ 0-MIN(0,MAX(CE69-0,0))+ 0-MIN(0,MAX(CE69-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW69=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX69=\"211\", BX69=\"212\", BX69=\"221\", BX69=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX69), BX69=\"111\", AW69=1), IF(ISBLANK(BY69), 0, BY69)-MIN(IF(ISBLANK(BY69), 0, BY69),MAX(CE69-CF69,0))+ IF(ISBLANK(BZ69), 0, BZ69)-MIN(IF(ISBLANK(BZ69), 0, BZ69),MAX(CE69-CF69-IF(ISBLANK(BY69), 0, BY69),0))+ IF(ISBLANK(CA69), 0, CA69)-MIN(IF(ISBLANK(CA69), 0, CA69),MAX(CE69-CF69-IF(ISBLANK(BY69), 0, BY69)-IF(ISBLANK(BZ69), 0, BZ69),0)),\n                    AND(ISTEXT(BX69), BX69=\"112\", AW69=1), IF(ISBLANK(BY69), 0, BY69)-MIN(IF(ISBLANK(BY69), 0, BY69),MAX(CE69,0))+ IF(ISBLANK(BZ69), 0, BZ69)-MIN(IF(ISBLANK(BZ69), 0, BZ69),MAX(CE69-IF(ISBLANK(BY69), 0, BY69),0))+ IF(ISBLANK(CA69), 0, CA69)-MIN(IF(ISBLANK(CA69), 0, CA69),MAX(CE69-IF(ISBLANK(BY69), 0, BY69)-IF(ISBLANK(BZ69), 0, BZ69),0)),\n                    AND(ISTEXT(BX69), BX69=\"121\", AW69=2), IF(ISBLANK(CB69), 0, CB69)-MIN(IF(ISBLANK(CB69), 0, CB69),MAX(CE69-CG69,0))+ IF(ISBLANK(CC69), 0, CC69)-MIN(IF(ISBLANK(CC69), 0, CC69),MAX(CE69-CG69-IF(ISBLANK(CB69), 0, CB69),0))+ IF(ISBLANK(CD69), 0, CD69)-MIN(IF(ISBLANK(CD69), 0, CD69),MAX(CE69-CG69-IF(ISBLANK(CB69), 0, CB69)-IF(ISBLANK(CC69), 0, CC69),0)),\n                    AND(ISTEXT(BX69), BX69=\"122\", AW69=2), IF(ISBLANK(CB69), 0, CB69)-MIN(IF(ISBLANK(CB69), 0, CB69),MAX(CE69,0))+ IF(ISBLANK(CC69), 0, CC69)-MIN(IF(ISBLANK(CC69), 0, CC69),MAX(CE69-IF(ISBLANK(CB69), 0, CB69),0))+ IF(ISBLANK(CD69), 0, CD69)-MIN(IF(ISBLANK(CD69), 0, CD69),MAX(CE69-IF(ISBLANK(CB69), 0, CB69)-IF(ISBLANK(CC69), 0, CC69),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW69=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI69), IF(OR(ISBLANK(CI69), NOT(ISNUMBER(CI69))), 0, CI69),\n                    AW69=1, 0 + 0 + 0,\n                    AW69=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW69=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI69), IF(OR(ISBLANK(CI69), NOT(ISNUMBER(CI69))), 0, CI69),\n                    AW69=1, IF(ISBLANK(BY69), 0, BY69) + IF(ISBLANK(BZ69), 0, BZ69) + IF(ISBLANK(CA69), 0, CA69),\n                    AW69=2, IF(ISBLANK(CB69), 0, CB69) + IF(ISBLANK(CC69), 0, CC69) + IF(ISBLANK(CD69), 0, CD69)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK69>=CJ69, 0,\n        CK69<CJ69, CJ69-CK69\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO69=Pulldown!$A$1,1,CO69=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP69=1, CP69=2)), 0%,\n    ISERROR(MATCH(CQ69, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP69=1, VLOOKUP(CQ69, Subsidy!$A$2:$G$26, 6, 0),\n    CP69=2, VLOOKUP(CQ69, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP69=1, CP69=2)), 0%,\n    ISERROR(MATCH(CQ69, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP69=1, VLOOKUP(CQ69, Subsidy!$A$2:$D$26, 2, 0),\n    CP69=2, VLOOKUP(CQ69, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP69=1, CP69=2)), 0,\n    ISERROR(MATCH(CQ69, Subsidy!$A$2:$A$26, 0)), 0,\n    CP69=2, \"N/A\",\n    AND(CP69=1, CQ69<=9), VLOOKUP(CQ69, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP69=1, CQ69<=9, NOT(ISERROR(MATCH(CQ69, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL69-CU69, 0), 0)","v":0},0,0,0,0,0,0,0]
[61,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C70=\"\", C70=\"Pls select\"), 0,\nC70=Pulldown!$F$2, 1,\nC70=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F70<>\"\", G70<>\"\", G70<F70), \"Invalid Date Order\",\n    AND(F70=\"\", G70=\"\"), \"Input Required\",\n    AND(F70=\"\", G70<>\"\"), IF(G70<E70, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F70=\"\", G70=\"\"), \"Input Required\",\n    G70<E70, \"Date Before Transition\",\n    AND(D70=1, DATEDIF(F70, G70+1, \"y\")>=2), \"1-valid\",\n    AND(D70=1, DATEDIF(F70, G70+1, \"y\")<2), \"1-invalid\",\n    AND(D70=2, DATEDIF(F70, G70+1, \"y\")>=5), \"2-valid\",\n    AND(D70=2, DATEDIF(F70, G70+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H70=\"1-valid\", 1,\n    $H70=\"2-valid\", 2,\n    $H70=\"Input Required\", 3,\n    $H70=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F70=\"\",G70=\"\"),\"Input Required\",\n$F70>=$E70,\"轉制日後開始受僱\",\n$E70>$F70,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J70=\"轉制日前開始受僱\", 1,\n    $J70=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L70=Pulldown!$C$1,22500,$L70=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L70=Pulldown!$C$1,2/3,$L70=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV70=\"\",0,AV70=Pulldown!$B$2,1,AV70=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX70=\"\",0,AX70=Pulldown!$G$1,1,AX70=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV70=\"\",0,BV70=Pulldown!$H$1,1,BV70=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW70=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX70=\"211\", BX70=\"212\", BX70=\"221\", BX70=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX70), BX70=\"111\", AW70=1), MAX(0, IF(CE70-CF70>0, IF(CE70-CF70-0>0, IF(CE70-CF70-0-0>0, CE70-CF70-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX70), BX70=\"112\", AW70=1), MAX(0, IF(CE70-0>0, IF(CE70-0-0>0, IF(CE70-0-0-0>0, CE70-0-0-0-CF70, 0), 0), 0)),\n                    AND(ISTEXT(BX70), BX70=\"121\", AW70=2), MAX(0, IF(CE70-CG70>0, IF(CE70-CG70-0>0, IF(CE70-CG70-0-0>0, CE70-CG70-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX70), BX70=\"122\", AW70=2), MAX(0, IF(CE70-0>0, IF(CE70-0-0>0, IF(CE70-0-0-0>0, CE70-0-0-0-CG70, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW70=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX70=\"211\", BX70=\"212\", BX70=\"221\", BX70=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX70), BX70=\"111\", AW70=1), MAX(0, IF(CE70-CF70>0, IF(CE70-CF70-IF(OR(ISBLANK(BY70), NOT(ISNUMBER(BY70))), 0, BY70)>0, IF(CE70-CF70-IF(OR(ISBLANK(BY70), NOT(ISNUMBER(BY70))), 0, BY70)-IF(OR(ISBLANK(BZ70), NOT(ISNUMBER(BZ70))), 0, BZ70)>0, CE70-CF70-IF(OR(ISBLANK(BY70), NOT(ISNUMBER(BY70))), 0, BY70)-IF(OR(ISBLANK(BZ70), NOT(ISNUMBER(BZ70))), 0, BZ70)-IF(OR(ISBLANK(CA70), NOT(ISNUMBER(CA70))), 0, CA70), 0), 0), 0)),\n                    AND(ISTEXT(BX70), BX70=\"112\", AW70=1), MAX(0, IF(CE70-IF(OR(ISBLANK(BY70), NOT(ISNUMBER(BY70))), 0, BY70)>0, IF(CE70-IF(OR(ISBLANK(BY70), NOT(ISNUMBER(BY70))), 0, BY70)-IF(OR(ISBLANK(BZ70), NOT(ISNUMBER(BZ70))), 0, BZ70)>0, IF(CE70-IF(OR(ISBLANK(BY70), NOT(ISNUMBER(BY70))), 0, BY70)-IF(OR(ISBLANK(BZ70), NOT(ISNUMBER(BZ70))), 0, BZ70)-IF(OR(ISBLANK(CA70), NOT(ISNUMBER(CA70))), 0, CA70)>0, CE70-IF(OR(ISBLANK(BY70), NOT(ISNUMBER(BY70))), 0, BY70)-IF(OR(ISBLANK(BZ70), NOT(ISNUMBER(BZ70))), 0, BZ70)-IF(OR(ISBLANK(CA70), NOT(ISNUMBER(CA70))), 0, CA70)-CF70, 0), 0), 0)),\n                    AND(ISTEXT(BX70), BX70=\"121\", AW70=2), MAX(0, IF(CE70-CG70>0, IF(CE70-CG70-IF(OR(ISBLANK(CB70), NOT(ISNUMBER(CB70))), 0, CB70)>0, IF(CE70-CG70-IF(OR(ISBLANK(CB70), NOT(ISNUMBER(CB70))), 0, CB70)-IF(OR(ISBLANK(CC70), NOT(ISNUMBER(CC70))), 0, CC70)>0, CE70-CG70-IF(OR(ISBLANK(CB70), NOT(ISNUMBER(CB70))), 0, CB70)-IF(OR(ISBLANK(CC70), NOT(ISNUMBER(CC70))), 0, CC70)-IF(OR(ISBLANK(CD70), NOT(ISNUMBER(CD70))), 0, CD70), 0), 0), 0)),\n                    AND(ISTEXT(BX70), BX70=\"122\", AW70=2), MAX(0, IF(CE70-IF(OR(ISBLANK(CB70), NOT(ISNUMBER(CB70))), 0, CB70)>0, IF(CE70-IF(OR(ISBLANK(CB70), NOT(ISNUMBER(CB70))), 0, CB70)-IF(OR(ISBLANK(CC70), NOT(ISNUMBER(CC70))), 0, CC70)>0, IF(CE70-IF(OR(ISBLANK(CB70), NOT(ISNUMBER(CB70))), 0, CB70)-IF(OR(ISBLANK(CC70), NOT(ISNUMBER(CC70))), 0, CC70)-IF(OR(ISBLANK(CD70), NOT(ISNUMBER(CD70))), 0, CD70)>0, CE70-IF(OR(ISBLANK(CB70), NOT(ISNUMBER(CB70))), 0, CB70)-IF(OR(ISBLANK(CC70), NOT(ISNUMBER(CC70))), 0, CC70)-IF(OR(ISBLANK(CD70), NOT(ISNUMBER(CD70))), 0, CD70)-CG70, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW70=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX70=\"211\", BX70=\"212\", BX70=\"221\", BX70=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX70), BX70=\"111\", AW70=1), 0-MIN(0,MAX(CE70-CF70,0))+ 0-MIN(0,MAX(CE70-CF70-0,0))+ 0-MIN(0,MAX(CE70-CF70-0-0,0)),\n                    AND(ISTEXT(BX70), BX70=\"112\", AW70=1), 0-MIN(0,MAX(CE70,0))+ 0-MIN(0,MAX(CE70-0,0))+ 0-MIN(0,MAX(CE70-0-0,0)),\n                    AND(ISTEXT(BX70), BX70=\"121\", AW70=2), 0-MIN(0,MAX(CE70-CG70,0))+ 0-MIN(0,MAX(CE70-CG70-0,0))+ 0-MIN(0,MAX(CE70-CG70-0-0,0)),\n                    AND(ISTEXT(BX70), BX70=\"122\", AW70=2), 0-MIN(0,MAX(CE70,0))+ 0-MIN(0,MAX(CE70-0,0))+ 0-MIN(0,MAX(CE70-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW70=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX70=\"211\", BX70=\"212\", BX70=\"221\", BX70=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX70), BX70=\"111\", AW70=1), IF(ISBLANK(BY70), 0, BY70)-MIN(IF(ISBLANK(BY70), 0, BY70),MAX(CE70-CF70,0))+ IF(ISBLANK(BZ70), 0, BZ70)-MIN(IF(ISBLANK(BZ70), 0, BZ70),MAX(CE70-CF70-IF(ISBLANK(BY70), 0, BY70),0))+ IF(ISBLANK(CA70), 0, CA70)-MIN(IF(ISBLANK(CA70), 0, CA70),MAX(CE70-CF70-IF(ISBLANK(BY70), 0, BY70)-IF(ISBLANK(BZ70), 0, BZ70),0)),\n                    AND(ISTEXT(BX70), BX70=\"112\", AW70=1), IF(ISBLANK(BY70), 0, BY70)-MIN(IF(ISBLANK(BY70), 0, BY70),MAX(CE70,0))+ IF(ISBLANK(BZ70), 0, BZ70)-MIN(IF(ISBLANK(BZ70), 0, BZ70),MAX(CE70-IF(ISBLANK(BY70), 0, BY70),0))+ IF(ISBLANK(CA70), 0, CA70)-MIN(IF(ISBLANK(CA70), 0, CA70),MAX(CE70-IF(ISBLANK(BY70), 0, BY70)-IF(ISBLANK(BZ70), 0, BZ70),0)),\n                    AND(ISTEXT(BX70), BX70=\"121\", AW70=2), IF(ISBLANK(CB70), 0, CB70)-MIN(IF(ISBLANK(CB70), 0, CB70),MAX(CE70-CG70,0))+ IF(ISBLANK(CC70), 0, CC70)-MIN(IF(ISBLANK(CC70), 0, CC70),MAX(CE70-CG70-IF(ISBLANK(CB70), 0, CB70),0))+ IF(ISBLANK(CD70), 0, CD70)-MIN(IF(ISBLANK(CD70), 0, CD70),MAX(CE70-CG70-IF(ISBLANK(CB70), 0, CB70)-IF(ISBLANK(CC70), 0, CC70),0)),\n                    AND(ISTEXT(BX70), BX70=\"122\", AW70=2), IF(ISBLANK(CB70), 0, CB70)-MIN(IF(ISBLANK(CB70), 0, CB70),MAX(CE70,0))+ IF(ISBLANK(CC70), 0, CC70)-MIN(IF(ISBLANK(CC70), 0, CC70),MAX(CE70-IF(ISBLANK(CB70), 0, CB70),0))+ IF(ISBLANK(CD70), 0, CD70)-MIN(IF(ISBLANK(CD70), 0, CD70),MAX(CE70-IF(ISBLANK(CB70), 0, CB70)-IF(ISBLANK(CC70), 0, CC70),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW70=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI70), IF(OR(ISBLANK(CI70), NOT(ISNUMBER(CI70))), 0, CI70),\n                    AW70=1, 0 + 0 + 0,\n                    AW70=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW70=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI70), IF(OR(ISBLANK(CI70), NOT(ISNUMBER(CI70))), 0, CI70),\n                    AW70=1, IF(ISBLANK(BY70), 0, BY70) + IF(ISBLANK(BZ70), 0, BZ70) + IF(ISBLANK(CA70), 0, CA70),\n                    AW70=2, IF(ISBLANK(CB70), 0, CB70) + IF(ISBLANK(CC70), 0, CC70) + IF(ISBLANK(CD70), 0, CD70)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK70>=CJ70, 0,\n        CK70<CJ70, CJ70-CK70\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO70=Pulldown!$A$1,1,CO70=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP70=1, CP70=2)), 0%,\n    ISERROR(MATCH(CQ70, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP70=1, VLOOKUP(CQ70, Subsidy!$A$2:$G$26, 6, 0),\n    CP70=2, VLOOKUP(CQ70, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP70=1, CP70=2)), 0%,\n    ISERROR(MATCH(CQ70, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP70=1, VLOOKUP(CQ70, Subsidy!$A$2:$D$26, 2, 0),\n    CP70=2, VLOOKUP(CQ70, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP70=1, CP70=2)), 0,\n    ISERROR(MATCH(CQ70, Subsidy!$A$2:$A$26, 0)), 0,\n    CP70=2, \"N/A\",\n    AND(CP70=1, CQ70<=9), VLOOKUP(CQ70, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP70=1, CQ70<=9, NOT(ISERROR(MATCH(CQ70, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL70-CU70, 0), 0)","v":0},0,0,0,0,0,0,0]
[62,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C71=\"\", C71=\"Pls select\"), 0,\nC71=Pulldown!$F$2, 1,\nC71=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F71<>\"\", G71<>\"\", G71<F71), \"Invalid Date Order\",\n    AND(F71=\"\", G71=\"\"), \"Input Required\",\n    AND(F71=\"\", G71<>\"\"), IF(G71<E71, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F71=\"\", G71=\"\"), \"Input Required\",\n    G71<E71, \"Date Before Transition\",\n    AND(D71=1, DATEDIF(F71, G71+1, \"y\")>=2), \"1-valid\",\n    AND(D71=1, DATEDIF(F71, G71+1, \"y\")<2), \"1-invalid\",\n    AND(D71=2, DATEDIF(F71, G71+1, \"y\")>=5), \"2-valid\",\n    AND(D71=2, DATEDIF(F71, G71+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H71=\"1-valid\", 1,\n    $H71=\"2-valid\", 2,\n    $H71=\"Input Required\", 3,\n    $H71=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F71=\"\",G71=\"\"),\"Input Required\",\n$F71>=$E71,\"轉制日後開始受僱\",\n$E71>$F71,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J71=\"轉制日前開始受僱\", 1,\n    $J71=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L71=Pulldown!$C$1,22500,$L71=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L71=Pulldown!$C$1,2/3,$L71=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV71=\"\",0,AV71=Pulldown!$B$2,1,AV71=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX71=\"\",0,AX71=Pulldown!$G$1,1,AX71=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV71=\"\",0,BV71=Pulldown!$H$1,1,BV71=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW71=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX71=\"211\", BX71=\"212\", BX71=\"221\", BX71=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX71), BX71=\"111\", AW71=1), MAX(0, IF(CE71-CF71>0, IF(CE71-CF71-0>0, IF(CE71-CF71-0-0>0, CE71-CF71-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX71), BX71=\"112\", AW71=1), MAX(0, IF(CE71-0>0, IF(CE71-0-0>0, IF(CE71-0-0-0>0, CE71-0-0-0-CF71, 0), 0), 0)),\n                    AND(ISTEXT(BX71), BX71=\"121\", AW71=2), MAX(0, IF(CE71-CG71>0, IF(CE71-CG71-0>0, IF(CE71-CG71-0-0>0, CE71-CG71-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX71), BX71=\"122\", AW71=2), MAX(0, IF(CE71-0>0, IF(CE71-0-0>0, IF(CE71-0-0-0>0, CE71-0-0-0-CG71, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW71=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX71=\"211\", BX71=\"212\", BX71=\"221\", BX71=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX71), BX71=\"111\", AW71=1), MAX(0, IF(CE71-CF71>0, IF(CE71-CF71-IF(OR(ISBLANK(BY71), NOT(ISNUMBER(BY71))), 0, BY71)>0, IF(CE71-CF71-IF(OR(ISBLANK(BY71), NOT(ISNUMBER(BY71))), 0, BY71)-IF(OR(ISBLANK(BZ71), NOT(ISNUMBER(BZ71))), 0, BZ71)>0, CE71-CF71-IF(OR(ISBLANK(BY71), NOT(ISNUMBER(BY71))), 0, BY71)-IF(OR(ISBLANK(BZ71), NOT(ISNUMBER(BZ71))), 0, BZ71)-IF(OR(ISBLANK(CA71), NOT(ISNUMBER(CA71))), 0, CA71), 0), 0), 0)),\n                    AND(ISTEXT(BX71), BX71=\"112\", AW71=1), MAX(0, IF(CE71-IF(OR(ISBLANK(BY71), NOT(ISNUMBER(BY71))), 0, BY71)>0, IF(CE71-IF(OR(ISBLANK(BY71), NOT(ISNUMBER(BY71))), 0, BY71)-IF(OR(ISBLANK(BZ71), NOT(ISNUMBER(BZ71))), 0, BZ71)>0, IF(CE71-IF(OR(ISBLANK(BY71), NOT(ISNUMBER(BY71))), 0, BY71)-IF(OR(ISBLANK(BZ71), NOT(ISNUMBER(BZ71))), 0, BZ71)-IF(OR(ISBLANK(CA71), NOT(ISNUMBER(CA71))), 0, CA71)>0, CE71-IF(OR(ISBLANK(BY71), NOT(ISNUMBER(BY71))), 0, BY71)-IF(OR(ISBLANK(BZ71), NOT(ISNUMBER(BZ71))), 0, BZ71)-IF(OR(ISBLANK(CA71), NOT(ISNUMBER(CA71))), 0, CA71)-CF71, 0), 0), 0)),\n                    AND(ISTEXT(BX71), BX71=\"121\", AW71=2), MAX(0, IF(CE71-CG71>0, IF(CE71-CG71-IF(OR(ISBLANK(CB71), NOT(ISNUMBER(CB71))), 0, CB71)>0, IF(CE71-CG71-IF(OR(ISBLANK(CB71), NOT(ISNUMBER(CB71))), 0, CB71)-IF(OR(ISBLANK(CC71), NOT(ISNUMBER(CC71))), 0, CC71)>0, CE71-CG71-IF(OR(ISBLANK(CB71), NOT(ISNUMBER(CB71))), 0, CB71)-IF(OR(ISBLANK(CC71), NOT(ISNUMBER(CC71))), 0, CC71)-IF(OR(ISBLANK(CD71), NOT(ISNUMBER(CD71))), 0, CD71), 0), 0), 0)),\n                    AND(ISTEXT(BX71), BX71=\"122\", AW71=2), MAX(0, IF(CE71-IF(OR(ISBLANK(CB71), NOT(ISNUMBER(CB71))), 0, CB71)>0, IF(CE71-IF(OR(ISBLANK(CB71), NOT(ISNUMBER(CB71))), 0, CB71)-IF(OR(ISBLANK(CC71), NOT(ISNUMBER(CC71))), 0, CC71)>0, IF(CE71-IF(OR(ISBLANK(CB71), NOT(ISNUMBER(CB71))), 0, CB71)-IF(OR(ISBLANK(CC71), NOT(ISNUMBER(CC71))), 0, CC71)-IF(OR(ISBLANK(CD71), NOT(ISNUMBER(CD71))), 0, CD71)>0, CE71-IF(OR(ISBLANK(CB71), NOT(ISNUMBER(CB71))), 0, CB71)-IF(OR(ISBLANK(CC71), NOT(ISNUMBER(CC71))), 0, CC71)-IF(OR(ISBLANK(CD71), NOT(ISNUMBER(CD71))), 0, CD71)-CG71, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW71=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX71=\"211\", BX71=\"212\", BX71=\"221\", BX71=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX71), BX71=\"111\", AW71=1), 0-MIN(0,MAX(CE71-CF71,0))+ 0-MIN(0,MAX(CE71-CF71-0,0))+ 0-MIN(0,MAX(CE71-CF71-0-0,0)),\n                    AND(ISTEXT(BX71), BX71=\"112\", AW71=1), 0-MIN(0,MAX(CE71,0))+ 0-MIN(0,MAX(CE71-0,0))+ 0-MIN(0,MAX(CE71-0-0,0)),\n                    AND(ISTEXT(BX71), BX71=\"121\", AW71=2), 0-MIN(0,MAX(CE71-CG71,0))+ 0-MIN(0,MAX(CE71-CG71-0,0))+ 0-MIN(0,MAX(CE71-CG71-0-0,0)),\n                    AND(ISTEXT(BX71), BX71=\"122\", AW71=2), 0-MIN(0,MAX(CE71,0))+ 0-MIN(0,MAX(CE71-0,0))+ 0-MIN(0,MAX(CE71-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW71=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX71=\"211\", BX71=\"212\", BX71=\"221\", BX71=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX71), BX71=\"111\", AW71=1), IF(ISBLANK(BY71), 0, BY71)-MIN(IF(ISBLANK(BY71), 0, BY71),MAX(CE71-CF71,0))+ IF(ISBLANK(BZ71), 0, BZ71)-MIN(IF(ISBLANK(BZ71), 0, BZ71),MAX(CE71-CF71-IF(ISBLANK(BY71), 0, BY71),0))+ IF(ISBLANK(CA71), 0, CA71)-MIN(IF(ISBLANK(CA71), 0, CA71),MAX(CE71-CF71-IF(ISBLANK(BY71), 0, BY71)-IF(ISBLANK(BZ71), 0, BZ71),0)),\n                    AND(ISTEXT(BX71), BX71=\"112\", AW71=1), IF(ISBLANK(BY71), 0, BY71)-MIN(IF(ISBLANK(BY71), 0, BY71),MAX(CE71,0))+ IF(ISBLANK(BZ71), 0, BZ71)-MIN(IF(ISBLANK(BZ71), 0, BZ71),MAX(CE71-IF(ISBLANK(BY71), 0, BY71),0))+ IF(ISBLANK(CA71), 0, CA71)-MIN(IF(ISBLANK(CA71), 0, CA71),MAX(CE71-IF(ISBLANK(BY71), 0, BY71)-IF(ISBLANK(BZ71), 0, BZ71),0)),\n                    AND(ISTEXT(BX71), BX71=\"121\", AW71=2), IF(ISBLANK(CB71), 0, CB71)-MIN(IF(ISBLANK(CB71), 0, CB71),MAX(CE71-CG71,0))+ IF(ISBLANK(CC71), 0, CC71)-MIN(IF(ISBLANK(CC71), 0, CC71),MAX(CE71-CG71-IF(ISBLANK(CB71), 0, CB71),0))+ IF(ISBLANK(CD71), 0, CD71)-MIN(IF(ISBLANK(CD71), 0, CD71),MAX(CE71-CG71-IF(ISBLANK(CB71), 0, CB71)-IF(ISBLANK(CC71), 0, CC71),0)),\n                    AND(ISTEXT(BX71), BX71=\"122\", AW71=2), IF(ISBLANK(CB71), 0, CB71)-MIN(IF(ISBLANK(CB71), 0, CB71),MAX(CE71,0))+ IF(ISBLANK(CC71), 0, CC71)-MIN(IF(ISBLANK(CC71), 0, CC71),MAX(CE71-IF(ISBLANK(CB71), 0, CB71),0))+ IF(ISBLANK(CD71), 0, CD71)-MIN(IF(ISBLANK(CD71), 0, CD71),MAX(CE71-IF(ISBLANK(CB71), 0, CB71)-IF(ISBLANK(CC71), 0, CC71),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW71=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI71), IF(OR(ISBLANK(CI71), NOT(ISNUMBER(CI71))), 0, CI71),\n                    AW71=1, 0 + 0 + 0,\n                    AW71=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW71=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI71), IF(OR(ISBLANK(CI71), NOT(ISNUMBER(CI71))), 0, CI71),\n                    AW71=1, IF(ISBLANK(BY71), 0, BY71) + IF(ISBLANK(BZ71), 0, BZ71) + IF(ISBLANK(CA71), 0, CA71),\n                    AW71=2, IF(ISBLANK(CB71), 0, CB71) + IF(ISBLANK(CC71), 0, CC71) + IF(ISBLANK(CD71), 0, CD71)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK71>=CJ71, 0,\n        CK71<CJ71, CJ71-CK71\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO71=Pulldown!$A$1,1,CO71=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP71=1, CP71=2)), 0%,\n    ISERROR(MATCH(CQ71, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP71=1, VLOOKUP(CQ71, Subsidy!$A$2:$G$26, 6, 0),\n    CP71=2, VLOOKUP(CQ71, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP71=1, CP71=2)), 0%,\n    ISERROR(MATCH(CQ71, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP71=1, VLOOKUP(CQ71, Subsidy!$A$2:$D$26, 2, 0),\n    CP71=2, VLOOKUP(CQ71, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP71=1, CP71=2)), 0,\n    ISERROR(MATCH(CQ71, Subsidy!$A$2:$A$26, 0)), 0,\n    CP71=2, \"N/A\",\n    AND(CP71=1, CQ71<=9), VLOOKUP(CQ71, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP71=1, CQ71<=9, NOT(ISERROR(MATCH(CQ71, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL71-CU71, 0), 0)","v":0},0,0,0,0,0,0,0]
[63,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C72=\"\", C72=\"Pls select\"), 0,\nC72=Pulldown!$F$2, 1,\nC72=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F72<>\"\", G72<>\"\", G72<F72), \"Invalid Date Order\",\n    AND(F72=\"\", G72=\"\"), \"Input Required\",\n    AND(F72=\"\", G72<>\"\"), IF(G72<E72, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F72=\"\", G72=\"\"), \"Input Required\",\n    G72<E72, \"Date Before Transition\",\n    AND(D72=1, DATEDIF(F72, G72+1, \"y\")>=2), \"1-valid\",\n    AND(D72=1, DATEDIF(F72, G72+1, \"y\")<2), \"1-invalid\",\n    AND(D72=2, DATEDIF(F72, G72+1, \"y\")>=5), \"2-valid\",\n    AND(D72=2, DATEDIF(F72, G72+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H72=\"1-valid\", 1,\n    $H72=\"2-valid\", 2,\n    $H72=\"Input Required\", 3,\n    $H72=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F72=\"\",G72=\"\"),\"Input Required\",\n$F72>=$E72,\"轉制日後開始受僱\",\n$E72>$F72,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J72=\"轉制日前開始受僱\", 1,\n    $J72=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L72=Pulldown!$C$1,22500,$L72=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L72=Pulldown!$C$1,2/3,$L72=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV72=\"\",0,AV72=Pulldown!$B$2,1,AV72=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX72=\"\",0,AX72=Pulldown!$G$1,1,AX72=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV72=\"\",0,BV72=Pulldown!$H$1,1,BV72=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW72=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX72=\"211\", BX72=\"212\", BX72=\"221\", BX72=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX72), BX72=\"111\", AW72=1), MAX(0, IF(CE72-CF72>0, IF(CE72-CF72-0>0, IF(CE72-CF72-0-0>0, CE72-CF72-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX72), BX72=\"112\", AW72=1), MAX(0, IF(CE72-0>0, IF(CE72-0-0>0, IF(CE72-0-0-0>0, CE72-0-0-0-CF72, 0), 0), 0)),\n                    AND(ISTEXT(BX72), BX72=\"121\", AW72=2), MAX(0, IF(CE72-CG72>0, IF(CE72-CG72-0>0, IF(CE72-CG72-0-0>0, CE72-CG72-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX72), BX72=\"122\", AW72=2), MAX(0, IF(CE72-0>0, IF(CE72-0-0>0, IF(CE72-0-0-0>0, CE72-0-0-0-CG72, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW72=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX72=\"211\", BX72=\"212\", BX72=\"221\", BX72=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX72), BX72=\"111\", AW72=1), MAX(0, IF(CE72-CF72>0, IF(CE72-CF72-IF(OR(ISBLANK(BY72), NOT(ISNUMBER(BY72))), 0, BY72)>0, IF(CE72-CF72-IF(OR(ISBLANK(BY72), NOT(ISNUMBER(BY72))), 0, BY72)-IF(OR(ISBLANK(BZ72), NOT(ISNUMBER(BZ72))), 0, BZ72)>0, CE72-CF72-IF(OR(ISBLANK(BY72), NOT(ISNUMBER(BY72))), 0, BY72)-IF(OR(ISBLANK(BZ72), NOT(ISNUMBER(BZ72))), 0, BZ72)-IF(OR(ISBLANK(CA72), NOT(ISNUMBER(CA72))), 0, CA72), 0), 0), 0)),\n                    AND(ISTEXT(BX72), BX72=\"112\", AW72=1), MAX(0, IF(CE72-IF(OR(ISBLANK(BY72), NOT(ISNUMBER(BY72))), 0, BY72)>0, IF(CE72-IF(OR(ISBLANK(BY72), NOT(ISNUMBER(BY72))), 0, BY72)-IF(OR(ISBLANK(BZ72), NOT(ISNUMBER(BZ72))), 0, BZ72)>0, IF(CE72-IF(OR(ISBLANK(BY72), NOT(ISNUMBER(BY72))), 0, BY72)-IF(OR(ISBLANK(BZ72), NOT(ISNUMBER(BZ72))), 0, BZ72)-IF(OR(ISBLANK(CA72), NOT(ISNUMBER(CA72))), 0, CA72)>0, CE72-IF(OR(ISBLANK(BY72), NOT(ISNUMBER(BY72))), 0, BY72)-IF(OR(ISBLANK(BZ72), NOT(ISNUMBER(BZ72))), 0, BZ72)-IF(OR(ISBLANK(CA72), NOT(ISNUMBER(CA72))), 0, CA72)-CF72, 0), 0), 0)),\n                    AND(ISTEXT(BX72), BX72=\"121\", AW72=2), MAX(0, IF(CE72-CG72>0, IF(CE72-CG72-IF(OR(ISBLANK(CB72), NOT(ISNUMBER(CB72))), 0, CB72)>0, IF(CE72-CG72-IF(OR(ISBLANK(CB72), NOT(ISNUMBER(CB72))), 0, CB72)-IF(OR(ISBLANK(CC72), NOT(ISNUMBER(CC72))), 0, CC72)>0, CE72-CG72-IF(OR(ISBLANK(CB72), NOT(ISNUMBER(CB72))), 0, CB72)-IF(OR(ISBLANK(CC72), NOT(ISNUMBER(CC72))), 0, CC72)-IF(OR(ISBLANK(CD72), NOT(ISNUMBER(CD72))), 0, CD72), 0), 0), 0)),\n                    AND(ISTEXT(BX72), BX72=\"122\", AW72=2), MAX(0, IF(CE72-IF(OR(ISBLANK(CB72), NOT(ISNUMBER(CB72))), 0, CB72)>0, IF(CE72-IF(OR(ISBLANK(CB72), NOT(ISNUMBER(CB72))), 0, CB72)-IF(OR(ISBLANK(CC72), NOT(ISNUMBER(CC72))), 0, CC72)>0, IF(CE72-IF(OR(ISBLANK(CB72), NOT(ISNUMBER(CB72))), 0, CB72)-IF(OR(ISBLANK(CC72), NOT(ISNUMBER(CC72))), 0, CC72)-IF(OR(ISBLANK(CD72), NOT(ISNUMBER(CD72))), 0, CD72)>0, CE72-IF(OR(ISBLANK(CB72), NOT(ISNUMBER(CB72))), 0, CB72)-IF(OR(ISBLANK(CC72), NOT(ISNUMBER(CC72))), 0, CC72)-IF(OR(ISBLANK(CD72), NOT(ISNUMBER(CD72))), 0, CD72)-CG72, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW72=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX72=\"211\", BX72=\"212\", BX72=\"221\", BX72=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX72), BX72=\"111\", AW72=1), 0-MIN(0,MAX(CE72-CF72,0))+ 0-MIN(0,MAX(CE72-CF72-0,0))+ 0-MIN(0,MAX(CE72-CF72-0-0,0)),\n                    AND(ISTEXT(BX72), BX72=\"112\", AW72=1), 0-MIN(0,MAX(CE72,0))+ 0-MIN(0,MAX(CE72-0,0))+ 0-MIN(0,MAX(CE72-0-0,0)),\n                    AND(ISTEXT(BX72), BX72=\"121\", AW72=2), 0-MIN(0,MAX(CE72-CG72,0))+ 0-MIN(0,MAX(CE72-CG72-0,0))+ 0-MIN(0,MAX(CE72-CG72-0-0,0)),\n                    AND(ISTEXT(BX72), BX72=\"122\", AW72=2), 0-MIN(0,MAX(CE72,0))+ 0-MIN(0,MAX(CE72-0,0))+ 0-MIN(0,MAX(CE72-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW72=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX72=\"211\", BX72=\"212\", BX72=\"221\", BX72=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX72), BX72=\"111\", AW72=1), IF(ISBLANK(BY72), 0, BY72)-MIN(IF(ISBLANK(BY72), 0, BY72),MAX(CE72-CF72,0))+ IF(ISBLANK(BZ72), 0, BZ72)-MIN(IF(ISBLANK(BZ72), 0, BZ72),MAX(CE72-CF72-IF(ISBLANK(BY72), 0, BY72),0))+ IF(ISBLANK(CA72), 0, CA72)-MIN(IF(ISBLANK(CA72), 0, CA72),MAX(CE72-CF72-IF(ISBLANK(BY72), 0, BY72)-IF(ISBLANK(BZ72), 0, BZ72),0)),\n                    AND(ISTEXT(BX72), BX72=\"112\", AW72=1), IF(ISBLANK(BY72), 0, BY72)-MIN(IF(ISBLANK(BY72), 0, BY72),MAX(CE72,0))+ IF(ISBLANK(BZ72), 0, BZ72)-MIN(IF(ISBLANK(BZ72), 0, BZ72),MAX(CE72-IF(ISBLANK(BY72), 0, BY72),0))+ IF(ISBLANK(CA72), 0, CA72)-MIN(IF(ISBLANK(CA72), 0, CA72),MAX(CE72-IF(ISBLANK(BY72), 0, BY72)-IF(ISBLANK(BZ72), 0, BZ72),0)),\n                    AND(ISTEXT(BX72), BX72=\"121\", AW72=2), IF(ISBLANK(CB72), 0, CB72)-MIN(IF(ISBLANK(CB72), 0, CB72),MAX(CE72-CG72,0))+ IF(ISBLANK(CC72), 0, CC72)-MIN(IF(ISBLANK(CC72), 0, CC72),MAX(CE72-CG72-IF(ISBLANK(CB72), 0, CB72),0))+ IF(ISBLANK(CD72), 0, CD72)-MIN(IF(ISBLANK(CD72), 0, CD72),MAX(CE72-CG72-IF(ISBLANK(CB72), 0, CB72)-IF(ISBLANK(CC72), 0, CC72),0)),\n                    AND(ISTEXT(BX72), BX72=\"122\", AW72=2), IF(ISBLANK(CB72), 0, CB72)-MIN(IF(ISBLANK(CB72), 0, CB72),MAX(CE72,0))+ IF(ISBLANK(CC72), 0, CC72)-MIN(IF(ISBLANK(CC72), 0, CC72),MAX(CE72-IF(ISBLANK(CB72), 0, CB72),0))+ IF(ISBLANK(CD72), 0, CD72)-MIN(IF(ISBLANK(CD72), 0, CD72),MAX(CE72-IF(ISBLANK(CB72), 0, CB72)-IF(ISBLANK(CC72), 0, CC72),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW72=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI72), IF(OR(ISBLANK(CI72), NOT(ISNUMBER(CI72))), 0, CI72),\n                    AW72=1, 0 + 0 + 0,\n                    AW72=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW72=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI72), IF(OR(ISBLANK(CI72), NOT(ISNUMBER(CI72))), 0, CI72),\n                    AW72=1, IF(ISBLANK(BY72), 0, BY72) + IF(ISBLANK(BZ72), 0, BZ72) + IF(ISBLANK(CA72), 0, CA72),\n                    AW72=2, IF(ISBLANK(CB72), 0, CB72) + IF(ISBLANK(CC72), 0, CC72) + IF(ISBLANK(CD72), 0, CD72)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK72>=CJ72, 0,\n        CK72<CJ72, CJ72-CK72\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO72=Pulldown!$A$1,1,CO72=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP72=1, CP72=2)), 0%,\n    ISERROR(MATCH(CQ72, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP72=1, VLOOKUP(CQ72, Subsidy!$A$2:$G$26, 6, 0),\n    CP72=2, VLOOKUP(CQ72, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP72=1, CP72=2)), 0%,\n    ISERROR(MATCH(CQ72, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP72=1, VLOOKUP(CQ72, Subsidy!$A$2:$D$26, 2, 0),\n    CP72=2, VLOOKUP(CQ72, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP72=1, CP72=2)), 0,\n    ISERROR(MATCH(CQ72, Subsidy!$A$2:$A$26, 0)), 0,\n    CP72=2, \"N/A\",\n    AND(CP72=1, CQ72<=9), VLOOKUP(CQ72, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP72=1, CQ72<=9, NOT(ISERROR(MATCH(CQ72, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL72-CU72, 0), 0)","v":0},0,0,0,0,0,0,0]
[64,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C73=\"\", C73=\"Pls select\"), 0,\nC73=Pulldown!$F$2, 1,\nC73=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F73<>\"\", G73<>\"\", G73<F73), \"Invalid Date Order\",\n    AND(F73=\"\", G73=\"\"), \"Input Required\",\n    AND(F73=\"\", G73<>\"\"), IF(G73<E73, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F73=\"\", G73=\"\"), \"Input Required\",\n    G73<E73, \"Date Before Transition\",\n    AND(D73=1, DATEDIF(F73, G73+1, \"y\")>=2), \"1-valid\",\n    AND(D73=1, DATEDIF(F73, G73+1, \"y\")<2), \"1-invalid\",\n    AND(D73=2, DATEDIF(F73, G73+1, \"y\")>=5), \"2-valid\",\n    AND(D73=2, DATEDIF(F73, G73+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H73=\"1-valid\", 1,\n    $H73=\"2-valid\", 2,\n    $H73=\"Input Required\", 3,\n    $H73=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F73=\"\",G73=\"\"),\"Input Required\",\n$F73>=$E73,\"轉制日後開始受僱\",\n$E73>$F73,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J73=\"轉制日前開始受僱\", 1,\n    $J73=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L73=Pulldown!$C$1,22500,$L73=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L73=Pulldown!$C$1,2/3,$L73=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV73=\"\",0,AV73=Pulldown!$B$2,1,AV73=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX73=\"\",0,AX73=Pulldown!$G$1,1,AX73=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV73=\"\",0,BV73=Pulldown!$H$1,1,BV73=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW73=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX73=\"211\", BX73=\"212\", BX73=\"221\", BX73=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX73), BX73=\"111\", AW73=1), MAX(0, IF(CE73-CF73>0, IF(CE73-CF73-0>0, IF(CE73-CF73-0-0>0, CE73-CF73-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX73), BX73=\"112\", AW73=1), MAX(0, IF(CE73-0>0, IF(CE73-0-0>0, IF(CE73-0-0-0>0, CE73-0-0-0-CF73, 0), 0), 0)),\n                    AND(ISTEXT(BX73), BX73=\"121\", AW73=2), MAX(0, IF(CE73-CG73>0, IF(CE73-CG73-0>0, IF(CE73-CG73-0-0>0, CE73-CG73-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX73), BX73=\"122\", AW73=2), MAX(0, IF(CE73-0>0, IF(CE73-0-0>0, IF(CE73-0-0-0>0, CE73-0-0-0-CG73, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW73=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX73=\"211\", BX73=\"212\", BX73=\"221\", BX73=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX73), BX73=\"111\", AW73=1), MAX(0, IF(CE73-CF73>0, IF(CE73-CF73-IF(OR(ISBLANK(BY73), NOT(ISNUMBER(BY73))), 0, BY73)>0, IF(CE73-CF73-IF(OR(ISBLANK(BY73), NOT(ISNUMBER(BY73))), 0, BY73)-IF(OR(ISBLANK(BZ73), NOT(ISNUMBER(BZ73))), 0, BZ73)>0, CE73-CF73-IF(OR(ISBLANK(BY73), NOT(ISNUMBER(BY73))), 0, BY73)-IF(OR(ISBLANK(BZ73), NOT(ISNUMBER(BZ73))), 0, BZ73)-IF(OR(ISBLANK(CA73), NOT(ISNUMBER(CA73))), 0, CA73), 0), 0), 0)),\n                    AND(ISTEXT(BX73), BX73=\"112\", AW73=1), MAX(0, IF(CE73-IF(OR(ISBLANK(BY73), NOT(ISNUMBER(BY73))), 0, BY73)>0, IF(CE73-IF(OR(ISBLANK(BY73), NOT(ISNUMBER(BY73))), 0, BY73)-IF(OR(ISBLANK(BZ73), NOT(ISNUMBER(BZ73))), 0, BZ73)>0, IF(CE73-IF(OR(ISBLANK(BY73), NOT(ISNUMBER(BY73))), 0, BY73)-IF(OR(ISBLANK(BZ73), NOT(ISNUMBER(BZ73))), 0, BZ73)-IF(OR(ISBLANK(CA73), NOT(ISNUMBER(CA73))), 0, CA73)>0, CE73-IF(OR(ISBLANK(BY73), NOT(ISNUMBER(BY73))), 0, BY73)-IF(OR(ISBLANK(BZ73), NOT(ISNUMBER(BZ73))), 0, BZ73)-IF(OR(ISBLANK(CA73), NOT(ISNUMBER(CA73))), 0, CA73)-CF73, 0), 0), 0)),\n                    AND(ISTEXT(BX73), BX73=\"121\", AW73=2), MAX(0, IF(CE73-CG73>0, IF(CE73-CG73-IF(OR(ISBLANK(CB73), NOT(ISNUMBER(CB73))), 0, CB73)>0, IF(CE73-CG73-IF(OR(ISBLANK(CB73), NOT(ISNUMBER(CB73))), 0, CB73)-IF(OR(ISBLANK(CC73), NOT(ISNUMBER(CC73))), 0, CC73)>0, CE73-CG73-IF(OR(ISBLANK(CB73), NOT(ISNUMBER(CB73))), 0, CB73)-IF(OR(ISBLANK(CC73), NOT(ISNUMBER(CC73))), 0, CC73)-IF(OR(ISBLANK(CD73), NOT(ISNUMBER(CD73))), 0, CD73), 0), 0), 0)),\n                    AND(ISTEXT(BX73), BX73=\"122\", AW73=2), MAX(0, IF(CE73-IF(OR(ISBLANK(CB73), NOT(ISNUMBER(CB73))), 0, CB73)>0, IF(CE73-IF(OR(ISBLANK(CB73), NOT(ISNUMBER(CB73))), 0, CB73)-IF(OR(ISBLANK(CC73), NOT(ISNUMBER(CC73))), 0, CC73)>0, IF(CE73-IF(OR(ISBLANK(CB73), NOT(ISNUMBER(CB73))), 0, CB73)-IF(OR(ISBLANK(CC73), NOT(ISNUMBER(CC73))), 0, CC73)-IF(OR(ISBLANK(CD73), NOT(ISNUMBER(CD73))), 0, CD73)>0, CE73-IF(OR(ISBLANK(CB73), NOT(ISNUMBER(CB73))), 0, CB73)-IF(OR(ISBLANK(CC73), NOT(ISNUMBER(CC73))), 0, CC73)-IF(OR(ISBLANK(CD73), NOT(ISNUMBER(CD73))), 0, CD73)-CG73, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW73=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX73=\"211\", BX73=\"212\", BX73=\"221\", BX73=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX73), BX73=\"111\", AW73=1), 0-MIN(0,MAX(CE73-CF73,0))+ 0-MIN(0,MAX(CE73-CF73-0,0))+ 0-MIN(0,MAX(CE73-CF73-0-0,0)),\n                    AND(ISTEXT(BX73), BX73=\"112\", AW73=1), 0-MIN(0,MAX(CE73,0))+ 0-MIN(0,MAX(CE73-0,0))+ 0-MIN(0,MAX(CE73-0-0,0)),\n                    AND(ISTEXT(BX73), BX73=\"121\", AW73=2), 0-MIN(0,MAX(CE73-CG73,0))+ 0-MIN(0,MAX(CE73-CG73-0,0))+ 0-MIN(0,MAX(CE73-CG73-0-0,0)),\n                    AND(ISTEXT(BX73), BX73=\"122\", AW73=2), 0-MIN(0,MAX(CE73,0))+ 0-MIN(0,MAX(CE73-0,0))+ 0-MIN(0,MAX(CE73-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW73=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX73=\"211\", BX73=\"212\", BX73=\"221\", BX73=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX73), BX73=\"111\", AW73=1), IF(ISBLANK(BY73), 0, BY73)-MIN(IF(ISBLANK(BY73), 0, BY73),MAX(CE73-CF73,0))+ IF(ISBLANK(BZ73), 0, BZ73)-MIN(IF(ISBLANK(BZ73), 0, BZ73),MAX(CE73-CF73-IF(ISBLANK(BY73), 0, BY73),0))+ IF(ISBLANK(CA73), 0, CA73)-MIN(IF(ISBLANK(CA73), 0, CA73),MAX(CE73-CF73-IF(ISBLANK(BY73), 0, BY73)-IF(ISBLANK(BZ73), 0, BZ73),0)),\n                    AND(ISTEXT(BX73), BX73=\"112\", AW73=1), IF(ISBLANK(BY73), 0, BY73)-MIN(IF(ISBLANK(BY73), 0, BY73),MAX(CE73,0))+ IF(ISBLANK(BZ73), 0, BZ73)-MIN(IF(ISBLANK(BZ73), 0, BZ73),MAX(CE73-IF(ISBLANK(BY73), 0, BY73),0))+ IF(ISBLANK(CA73), 0, CA73)-MIN(IF(ISBLANK(CA73), 0, CA73),MAX(CE73-IF(ISBLANK(BY73), 0, BY73)-IF(ISBLANK(BZ73), 0, BZ73),0)),\n                    AND(ISTEXT(BX73), BX73=\"121\", AW73=2), IF(ISBLANK(CB73), 0, CB73)-MIN(IF(ISBLANK(CB73), 0, CB73),MAX(CE73-CG73,0))+ IF(ISBLANK(CC73), 0, CC73)-MIN(IF(ISBLANK(CC73), 0, CC73),MAX(CE73-CG73-IF(ISBLANK(CB73), 0, CB73),0))+ IF(ISBLANK(CD73), 0, CD73)-MIN(IF(ISBLANK(CD73), 0, CD73),MAX(CE73-CG73-IF(ISBLANK(CB73), 0, CB73)-IF(ISBLANK(CC73), 0, CC73),0)),\n                    AND(ISTEXT(BX73), BX73=\"122\", AW73=2), IF(ISBLANK(CB73), 0, CB73)-MIN(IF(ISBLANK(CB73), 0, CB73),MAX(CE73,0))+ IF(ISBLANK(CC73), 0, CC73)-MIN(IF(ISBLANK(CC73), 0, CC73),MAX(CE73-IF(ISBLANK(CB73), 0, CB73),0))+ IF(ISBLANK(CD73), 0, CD73)-MIN(IF(ISBLANK(CD73), 0, CD73),MAX(CE73-IF(ISBLANK(CB73), 0, CB73)-IF(ISBLANK(CC73), 0, CC73),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW73=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI73), IF(OR(ISBLANK(CI73), NOT(ISNUMBER(CI73))), 0, CI73),\n                    AW73=1, 0 + 0 + 0,\n                    AW73=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW73=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI73), IF(OR(ISBLANK(CI73), NOT(ISNUMBER(CI73))), 0, CI73),\n                    AW73=1, IF(ISBLANK(BY73), 0, BY73) + IF(ISBLANK(BZ73), 0, BZ73) + IF(ISBLANK(CA73), 0, CA73),\n                    AW73=2, IF(ISBLANK(CB73), 0, CB73) + IF(ISBLANK(CC73), 0, CC73) + IF(ISBLANK(CD73), 0, CD73)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK73>=CJ73, 0,\n        CK73<CJ73, CJ73-CK73\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO73=Pulldown!$A$1,1,CO73=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP73=1, CP73=2)), 0%,\n    ISERROR(MATCH(CQ73, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP73=1, VLOOKUP(CQ73, Subsidy!$A$2:$G$26, 6, 0),\n    CP73=2, VLOOKUP(CQ73, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP73=1, CP73=2)), 0%,\n    ISERROR(MATCH(CQ73, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP73=1, VLOOKUP(CQ73, Subsidy!$A$2:$D$26, 2, 0),\n    CP73=2, VLOOKUP(CQ73, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP73=1, CP73=2)), 0,\n    ISERROR(MATCH(CQ73, Subsidy!$A$2:$A$26, 0)), 0,\n    CP73=2, \"N/A\",\n    AND(CP73=1, CQ73<=9), VLOOKUP(CQ73, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP73=1, CQ73<=9, NOT(ISERROR(MATCH(CQ73, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL73-CU73, 0), 0)","v":0},0,0,0,0,0,0,0]
[65,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C74=\"\", C74=\"Pls select\"), 0,\nC74=Pulldown!$F$2, 1,\nC74=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F74<>\"\", G74<>\"\", G74<F74), \"Invalid Date Order\",\n    AND(F74=\"\", G74=\"\"), \"Input Required\",\n    AND(F74=\"\", G74<>\"\"), IF(G74<E74, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F74=\"\", G74=\"\"), \"Input Required\",\n    G74<E74, \"Date Before Transition\",\n    AND(D74=1, DATEDIF(F74, G74+1, \"y\")>=2), \"1-valid\",\n    AND(D74=1, DATEDIF(F74, G74+1, \"y\")<2), \"1-invalid\",\n    AND(D74=2, DATEDIF(F74, G74+1, \"y\")>=5), \"2-valid\",\n    AND(D74=2, DATEDIF(F74, G74+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H74=\"1-valid\", 1,\n    $H74=\"2-valid\", 2,\n    $H74=\"Input Required\", 3,\n    $H74=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F74=\"\",G74=\"\"),\"Input Required\",\n$F74>=$E74,\"轉制日後開始受僱\",\n$E74>$F74,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J74=\"轉制日前開始受僱\", 1,\n    $J74=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L74=Pulldown!$C$1,22500,$L74=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L74=Pulldown!$C$1,2/3,$L74=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,{"$f":"IF(OR(I74=1, I74=2), IF(K74=0, \"\", IF(K74=1, IF(OR(M74=\"N/A\", O74=\"N/A\"), \"N/A\", IF(OR(M74=\"\", O74=\"\"), \"\", MIN(M74, O74))), IF(K74=2, \"N/A\", \"\"))), \"\")","v":""},{"$f":"$N74","v":0.66666666666666663},{"$f":"IF(OR(I74=1, I74=2), IF((F74<=E74),(DATEDIF(F74,E74,\"Y\")),\"N/A\"), \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), IF(F74>E74, F74, F74), \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), IF(F74>E74, E74-1, E74-1), \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), IF(F74>E74, \"N/A\", E74-DATE(YEAR(F74)+S74, MONTH(F74), DAY(F74))), \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), IF(F74>E74, DATE(YEAR(E74), MONTH(F74), DAY(F74)), DATE(YEAR(F74)+S74, MONTH(F74), DAY(F74))), \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), IF(F74>E74, E74-1, E74-1), \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), IF(F74>E74, \"N/A\", DATE(YEAR(W74)+1, MONTH(W74), DAY(W74))-W74), \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), IF(F74>E74, DATE(YEAR(E74), MONTH(F74), DAY(F74)), DATE(YEAR(F74)+S74, MONTH(F74), DAY(F74))), \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), IF(F74>E74, DATE(YEAR(W74)+1, MONTH(W74), DAY(W74))-1, DATE(YEAR(W74)+1, MONTH(W74), DAY(W74))-1), \"\")","v":""},{"$f":"IF(OR(S74=\"N/A\", V74=\"N/A\", Y74=\"N/A\"), \"N/A\", IF(OR(S74=\"\", V74=\"\", Y74=\"\", Y74=0), \"\", V74/Y74))","v":""},{"$f":"IF(AB74=\"N/A\", \"N/A\", IF(AB74=\"\", \"\", S74 + AB74))","v":""},0,{"$f":"IF(OR(I74=1, I74=2), IF(K74=0, \"\", IF(OR(K74=1, K74=2), IF(OR(M74=\"N/A\", P74=\"N/A\"), \"N/A\", IF(OR(M74=\"\", P74=\"\"), \"\", MIN(M74, P74))), \"\")), \"\")","v":""},{"$f":"$N74","v":0.66666666666666663},{"$f":"IF(E74>F74,E74,F74)","v":"2025-05-01"},{"$f":"IF(OR(I74=1, I74=2), IF(F74<=E74, DATEDIF(E74, G74, \"Y\"), DATEDIF(F74, G74, \"Y\")), \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), IF(F74<=E74, E74, F74), \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), G74, \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), IF(F74<=E74, G74-DATE(YEAR(E74)+AH74, MONTH(E74), DAY(E74)), G74-DATE(YEAR(F74)+AH74, MONTH(F74), DAY(F74)))+1, \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), IF(F74<=E74, DATE(YEAR(E74)+AH74, MONTH(E74), DAY(E74)), DATE(YEAR(F74)+AH74, MONTH(F74), DAY(F74))), \"\")","v":""},{"$f":"IF(OR(I74=1, I74=2), G74, \"\")","v":""},"","","",{"$f":"IF(OR(AH74=\"N/A\", AK74=\"N/A\", AN74=\"N/A\"), \"N/A\", IF(OR(AH74=\"\", AK74=\"\", AN74=\"\", AN74=0), \"\", AK74/AN74))","v":""},{"$f":"IF(AQ74=\"N/A\", \"N/A\", IF(AQ74=\"\", \"\", AH74 + AQ74))","v":""},0,{"$f":"IF(AD74=\"N/A\", AS74, IFERROR(IF(AD74+AS74>=390000, 390000-AD74, AS74), AS74))","v":0},{"$f":"IFERROR(ROUNDDOWN(MIN(SUM(AD74, AS74), 390000), 2), 0)","v":0},"MPF",{"$f":"_xlfn.IFS(AV74=\"\",0,AV74=Pulldown!$B$2,1,AV74=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX74=\"\",0,AX74=Pulldown!$G$1,1,AX74=Pulldown!$G$2,2)","v":1},0,0,0,{"$f":"IF(AW74=1, \"N/A\", IF(BB74=\"\", 0, MIN(30000, BB74)))","v":"N/A"},{"$f":"IF(AW74=1,\"N/A\",(MAX(\"1/12/2000\",F74)))","v":"N/A"},{"$f":"IF(AW74=1,\"N/A\",G74)","v":"N/A"},{"$f":"IF(AW74=1, \"N/A\", IF(AW74=2, IFERROR(IF(OR(NOT(ISNUMBER(BD74)), NOT(ISNUMBER(BE74)), BD74<DATE(1900,1,1), BE74<DATE(1900,1,1), BE74<BD74), \"N/A\", DATEDIF(BD74, BE74, \"Y\")), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW74=1, \"N/A\", IF(AW74=2, BD74, \"\"))","v":"N/A"},{"$f":"IF(AW74=1, \"N/A\", IF(AW74=2, DATE(YEAR(BE74), MONTH(BD74), DAY(BD74)-1), \"\"))","v":"N/A"},"N/A","N/A",{"$f":"IF(AW74=1, \"N/A\", IF(AW74=2, BE74, \"\"))","v":"N/A"},{"$f":"IF(AW74=1, \"N/A\",\n IF(AW74=2,\n  IF(OR(NOT(ISNUMBER(BD74)), NOT(ISNUMBER(BE74)), BD74<DATE(1900,1,1), BE74<DATE(1900,1,1), BE74<BD74, BF74=\"N/A\", BF74=\"\", NOT(ISNUMBER(BF74))),\n   \"N/A\",\n   IFERROR(\n    IF(AND(ISNUMBER(DATE(YEAR(BD74)+BF74+1, MONTH(BD74), DAY(BD74)-1)), ISNUMBER(DATE(YEAR(BD74)+BF74, MONTH(BD74), DAY(BD74)))),\n     DATE(YEAR(BD74)+BF74+1, MONTH(BD74), DAY(BD74)-1) - DATE(YEAR(BD74)+BF74, MONTH(BD74), DAY(BD74)) + 1,\n     \"N/A\"),\n    \"N/A\")),\n  \"\"))","v":"N/A"},"N/A",{"$f":"IF(AW74=1, \"N/A\",\n IF(AW74=2,\n  IF(OR(NOT(ISNUMBER(BD74)), NOT(ISNUMBER(BE74)), BD74<DATE(1900,1,1), BE74<DATE(1900,1,1), BE74<BD74, BF74=\"N/A\", BF74=\"\", NOT(ISNUMBER(BF74))),\n   \"N/A\",\n   IFERROR(\n    IF(ISNUMBER(DATE(YEAR(BD74)+BF74+1, MONTH(BD74), DAY(BD74)-1)),\n     DATE(YEAR(BD74)+BF74+1, MONTH(BD74), DAY(BD74)-1),\n     \"N/A\"),\n    \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW74=1, \"N/A\",\n IF($AW74=2,\n  IF(OR(NOT(ISNUMBER(BD74)), NOT(ISNUMBER(BE74)), BD74<DATE(1900,1,1), BE74<DATE(1900,1,1), BE74<BD74, BF74=\"N/A\", BF74=\"\", NOT(ISNUMBER(BF74)), BI74=\"N/A\", NOT(ISNUMBER(BI74)), BL74=\"N/A\", NOT(ISNUMBER(BL74)), BL74=0),\n   \"N/A\",\n   IFERROR(BI74/BL74, \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW74=1, \"N/A\",\n IF($AW74=2,\n  IF(OR(NOT(ISNUMBER(BD74)), NOT(ISNUMBER(BE74)), BD74<DATE(1900,1,1), BE74<DATE(1900,1,1), BE74<BD74, BF74=\"N/A\", BF74=\"\", NOT(ISNUMBER(BF74)), BO74=\"N/A\", NOT(ISNUMBER(BO74))),\n   \"N/A\",\n   IFERROR(BF74+BO74, \"N/A\")),\n  \"\"))","v":"N/A"},{"$f":"IF($AW74=1,\"N/A\",($BQ$5))","v":"N/A"},{"$f":"IF($AW74=1,\"N/A\",($BR$5))","v":"N/A"},"N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV74=\"\",0,BV74=Pulldown!$H$1,1,BV74=Pulldown!$H$2,2)","v":2},{"$f":"CONCATENATE(K74,AW74,AY74)","v":"011"},0,0,0,0,0,0,{"$f":"IF((AD74=\"N/A\"),\"N/A\",(MIN(390000,AD74)))","v":0},{"$f":"IF($AW74=1, IF($AD74=\"N/A\", \"N/A\", IF($AZ74=\"\", 0, $AZ74)), \"N/A\")","v":0},{"$f":"IF($AW74=2,(IF((AD74=\"N/A\"),\"N/A\",(BS74))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW74=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX74=\"211\", BX74=\"212\", BX74=\"221\", BX74=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX74), BX74=\"111\", AW74=1), MAX(0, IF(CE74-CF74>0, IF(CE74-CF74-0>0, IF(CE74-CF74-0-0>0, CE74-CF74-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX74), BX74=\"112\", AW74=1), MAX(0, IF(CE74-0>0, IF(CE74-0-0>0, IF(CE74-0-0-0>0, CE74-0-0-0-CF74, 0), 0), 0)),\n                    AND(ISTEXT(BX74), BX74=\"121\", AW74=2), MAX(0, IF(CE74-CG74>0, IF(CE74-CG74-0>0, IF(CE74-CG74-0-0>0, CE74-CG74-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX74), BX74=\"122\", AW74=2), MAX(0, IF(CE74-0>0, IF(CE74-0-0>0, IF(CE74-0-0-0>0, CE74-0-0-0-CG74, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW74=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX74=\"211\", BX74=\"212\", BX74=\"221\", BX74=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX74), BX74=\"111\", AW74=1), MAX(0, IF(CE74-CF74>0, IF(CE74-CF74-IF(OR(ISBLANK(BY74), NOT(ISNUMBER(BY74))), 0, BY74)>0, IF(CE74-CF74-IF(OR(ISBLANK(BY74), NOT(ISNUMBER(BY74))), 0, BY74)-IF(OR(ISBLANK(BZ74), NOT(ISNUMBER(BZ74))), 0, BZ74)>0, CE74-CF74-IF(OR(ISBLANK(BY74), NOT(ISNUMBER(BY74))), 0, BY74)-IF(OR(ISBLANK(BZ74), NOT(ISNUMBER(BZ74))), 0, BZ74)-IF(OR(ISBLANK(CA74), NOT(ISNUMBER(CA74))), 0, CA74), 0), 0), 0)),\n                    AND(ISTEXT(BX74), BX74=\"112\", AW74=1), MAX(0, IF(CE74-IF(OR(ISBLANK(BY74), NOT(ISNUMBER(BY74))), 0, BY74)>0, IF(CE74-IF(OR(ISBLANK(BY74), NOT(ISNUMBER(BY74))), 0, BY74)-IF(OR(ISBLANK(BZ74), NOT(ISNUMBER(BZ74))), 0, BZ74)>0, IF(CE74-IF(OR(ISBLANK(BY74), NOT(ISNUMBER(BY74))), 0, BY74)-IF(OR(ISBLANK(BZ74), NOT(ISNUMBER(BZ74))), 0, BZ74)-IF(OR(ISBLANK(CA74), NOT(ISNUMBER(CA74))), 0, CA74)>0, CE74-IF(OR(ISBLANK(BY74), NOT(ISNUMBER(BY74))), 0, BY74)-IF(OR(ISBLANK(BZ74), NOT(ISNUMBER(BZ74))), 0, BZ74)-IF(OR(ISBLANK(CA74), NOT(ISNUMBER(CA74))), 0, CA74)-CF74, 0), 0), 0)),\n                    AND(ISTEXT(BX74), BX74=\"121\", AW74=2), MAX(0, IF(CE74-CG74>0, IF(CE74-CG74-IF(OR(ISBLANK(CB74), NOT(ISNUMBER(CB74))), 0, CB74)>0, IF(CE74-CG74-IF(OR(ISBLANK(CB74), NOT(ISNUMBER(CB74))), 0, CB74)-IF(OR(ISBLANK(CC74), NOT(ISNUMBER(CC74))), 0, CC74)>0, CE74-CG74-IF(OR(ISBLANK(CB74), NOT(ISNUMBER(CB74))), 0, CB74)-IF(OR(ISBLANK(CC74), NOT(ISNUMBER(CC74))), 0, CC74)-IF(OR(ISBLANK(CD74), NOT(ISNUMBER(CD74))), 0, CD74), 0), 0), 0)),\n                    AND(ISTEXT(BX74), BX74=\"122\", AW74=2), MAX(0, IF(CE74-IF(OR(ISBLANK(CB74), NOT(ISNUMBER(CB74))), 0, CB74)>0, IF(CE74-IF(OR(ISBLANK(CB74), NOT(ISNUMBER(CB74))), 0, CB74)-IF(OR(ISBLANK(CC74), NOT(ISNUMBER(CC74))), 0, CC74)>0, IF(CE74-IF(OR(ISBLANK(CB74), NOT(ISNUMBER(CB74))), 0, CB74)-IF(OR(ISBLANK(CC74), NOT(ISNUMBER(CC74))), 0, CC74)-IF(OR(ISBLANK(CD74), NOT(ISNUMBER(CD74))), 0, CD74)>0, CE74-IF(OR(ISBLANK(CB74), NOT(ISNUMBER(CB74))), 0, CB74)-IF(OR(ISBLANK(CC74), NOT(ISNUMBER(CC74))), 0, CC74)-IF(OR(ISBLANK(CD74), NOT(ISNUMBER(CD74))), 0, CD74)-CG74, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW74=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX74=\"211\", BX74=\"212\", BX74=\"221\", BX74=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX74), BX74=\"111\", AW74=1), 0-MIN(0,MAX(CE74-CF74,0))+ 0-MIN(0,MAX(CE74-CF74-0,0))+ 0-MIN(0,MAX(CE74-CF74-0-0,0)),\n                    AND(ISTEXT(BX74), BX74=\"112\", AW74=1), 0-MIN(0,MAX(CE74,0))+ 0-MIN(0,MAX(CE74-0,0))+ 0-MIN(0,MAX(CE74-0-0,0)),\n                    AND(ISTEXT(BX74), BX74=\"121\", AW74=2), 0-MIN(0,MAX(CE74-CG74,0))+ 0-MIN(0,MAX(CE74-CG74-0,0))+ 0-MIN(0,MAX(CE74-CG74-0-0,0)),\n                    AND(ISTEXT(BX74), BX74=\"122\", AW74=2), 0-MIN(0,MAX(CE74,0))+ 0-MIN(0,MAX(CE74-0,0))+ 0-MIN(0,MAX(CE74-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW74=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX74=\"211\", BX74=\"212\", BX74=\"221\", BX74=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX74), BX74=\"111\", AW74=1), IF(ISBLANK(BY74), 0, BY74)-MIN(IF(ISBLANK(BY74), 0, BY74),MAX(CE74-CF74,0))+ IF(ISBLANK(BZ74), 0, BZ74)-MIN(IF(ISBLANK(BZ74), 0, BZ74),MAX(CE74-CF74-IF(ISBLANK(BY74), 0, BY74),0))+ IF(ISBLANK(CA74), 0, CA74)-MIN(IF(ISBLANK(CA74), 0, CA74),MAX(CE74-CF74-IF(ISBLANK(BY74), 0, BY74)-IF(ISBLANK(BZ74), 0, BZ74),0)),\n                    AND(ISTEXT(BX74), BX74=\"112\", AW74=1), IF(ISBLANK(BY74), 0, BY74)-MIN(IF(ISBLANK(BY74), 0, BY74),MAX(CE74,0))+ IF(ISBLANK(BZ74), 0, BZ74)-MIN(IF(ISBLANK(BZ74), 0, BZ74),MAX(CE74-IF(ISBLANK(BY74), 0, BY74),0))+ IF(ISBLANK(CA74), 0, CA74)-MIN(IF(ISBLANK(CA74), 0, CA74),MAX(CE74-IF(ISBLANK(BY74), 0, BY74)-IF(ISBLANK(BZ74), 0, BZ74),0)),\n                    AND(ISTEXT(BX74), BX74=\"121\", AW74=2), IF(ISBLANK(CB74), 0, CB74)-MIN(IF(ISBLANK(CB74), 0, CB74),MAX(CE74-CG74,0))+ IF(ISBLANK(CC74), 0, CC74)-MIN(IF(ISBLANK(CC74), 0, CC74),MAX(CE74-CG74-IF(ISBLANK(CB74), 0, CB74),0))+ IF(ISBLANK(CD74), 0, CD74)-MIN(IF(ISBLANK(CD74), 0, CD74),MAX(CE74-CG74-IF(ISBLANK(CB74), 0, CB74)-IF(ISBLANK(CC74), 0, CC74),0)),\n                    AND(ISTEXT(BX74), BX74=\"122\", AW74=2), IF(ISBLANK(CB74), 0, CB74)-MIN(IF(ISBLANK(CB74), 0, CB74),MAX(CE74,0))+ IF(ISBLANK(CC74), 0, CC74)-MIN(IF(ISBLANK(CC74), 0, CC74),MAX(CE74-IF(ISBLANK(CB74), 0, CB74),0))+ IF(ISBLANK(CD74), 0, CD74)-MIN(IF(ISBLANK(CD74), 0, CD74),MAX(CE74-IF(ISBLANK(CB74), 0, CB74)-IF(ISBLANK(CC74), 0, CC74),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},{"$f":"IF((CE74=\"N/A\"),AS74,(MIN(AS74,390000-CE74)))","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW74=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI74), IF(OR(ISBLANK(CI74), NOT(ISNUMBER(CI74))), 0, CI74),\n                    AW74=1, 0 + 0 + 0,\n                    AW74=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW74=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI74), IF(OR(ISBLANK(CI74), NOT(ISNUMBER(CI74))), 0, CI74),\n                    AW74=1, IF(ISBLANK(BY74), 0, BY74) + IF(ISBLANK(BZ74), 0, BZ74) + IF(ISBLANK(CA74), 0, CA74),\n                    AW74=2, IF(ISBLANK(CB74), 0, CB74) + IF(ISBLANK(CC74), 0, CC74) + IF(ISBLANK(CD74), 0, CD74)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK74>=CJ74, 0,\n        CK74<CJ74, CJ74-CK74\n    ),\n\"Calculation error\")","v":0},{"$f":"IFERROR(\n    IF(OR(I74=1,I74=2),\n        SUM(CH74,CL74),\n        \"N/A\"),\n    \"Calculation error\")","v":"N/A"},{"$f":"IF(AND(ISNUMBER(CM74), CM74>0), 1, 0)","v":0},"within $500,000",{"$f":"_xlfn.IFS(CO74=Pulldown!$A$1,1,CO74=Pulldown!$A$2,2)","v":1},{"$f":"IF(G74=\"\", 0, IF(OR(E74=\"\", G74<E74), \"Invalid\", DATEDIF(E74, G74, \"Y\") + 1))","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP74=1, CP74=2)), 0%,\n    ISERROR(MATCH(CQ74, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP74=1, VLOOKUP(CQ74, Subsidy!$A$2:$G$26, 6, 0),\n    CP74=2, VLOOKUP(CQ74, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP74=1, CP74=2)), 0%,\n    ISERROR(MATCH(CQ74, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP74=1, VLOOKUP(CQ74, Subsidy!$A$2:$D$26, 2, 0),\n    CP74=2, VLOOKUP(CQ74, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},{"$f":"IFERROR(ROUNDDOWN((CL74*CS74),2), 0)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP74=1, CP74=2)), 0,\n    ISERROR(MATCH(CQ74, Subsidy!$A$2:$A$26, 0)), 0,\n    CP74=2, \"N/A\",\n    AND(CP74=1, CQ74<=9), VLOOKUP(CQ74, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP74=1, CQ74<=9, NOT(ISERROR(MATCH(CQ74, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL74-CU74, 0), 0)","v":0},{"$f":"MAX(CT74, CV74)","v":0},{"$f":"IFERROR(CL74-CW74, 0)","v":0},{"$f":"IFERROR(ROUNDDOWN(MIN(SUM(AD74, AS74), 390000), 2), 0)","v":0},{"$f":"CY74-DA74","v":0},{"$f":"SUM(CH74,CL74)","v":0},{"$f":"CW74","v":0},{"$f":"DA74-DB74","v":0}]
[66,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C75=\"\", C75=\"Pls select\"), 0,\nC75=Pulldown!$F$2, 1,\nC75=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},{"$f":"$E$3","v":"2025-05-01"},null,null,{"$f":"_xlfn.IFS(\n    AND(F75<>\"\", G75<>\"\", G75<F75), \"Invalid Date Order\",\n    AND(F75=\"\", G75=\"\"), \"Input Required\",\n    AND(F75=\"\", G75<>\"\"), IF(G75<E75, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F75=\"\", G75=\"\"), \"Input Required\",\n    G75<E75, \"Date Before Transition\",\n    AND(D75=1, DATEDIF(F75, G75+1, \"y\")>=2), \"1-valid\",\n    AND(D75=1, DATEDIF(F75, G75+1, \"y\")<2), \"1-invalid\",\n    AND(D75=2, DATEDIF(F75, G75+1, \"y\")>=5), \"2-valid\",\n    AND(D75=2, DATEDIF(F75, G75+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H75=\"1-valid\", 1,\n    $H75=\"2-valid\", 2,\n    $H75=\"Input Required\", 3,\n    $H75=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F75=\"\",G75=\"\"),\"Input Required\",\n$F75>=$E75,\"轉制日後開始受僱\",\n$E75>$F75,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J75=\"轉制日前開始受僱\", 1,\n    $J75=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L75=Pulldown!$C$1,22500,$L75=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L75=Pulldown!$C$1,2/3,$L75=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",{"$f":"IF(OR(Q75=\"N/A\", R75=\"N/A\", AC75=\"N/A\"), \"N/A\", IF(OR(Q75=\"\", R75=\"\", AC75=\"\"), 0, ROUND(MIN(390000, Q75*R75*AC75), 2)))","v":0},"",0.66666666666666663,"2025-05-01","","","","","","","",{"$f":"IF(OR(I75=1, I75=2), IF(F75<=E75, DATE(YEAR(E75)+AH75, MONTH(E75), DAY(E75)), DATE(YEAR(F75)+AH75, MONTH(F75), DAY(F75))), \"\")","v":""},{"$f":"IF(OR(I75=1, I75=2), IF(F75<=E75, DATE(YEAR(E75)+AH75+1, MONTH(E75), DAY(E75)), DATE(YEAR(F75)+AH75+1, MONTH(F75), DAY(F75)))-1, \"\")","v":""},"","",{"$f":"IF(OR(AE75=\"N/A\", AF75=\"N/A\", AR75=\"N/A\"), \"N/A\", IF(OR(AE75=\"\", AF75=\"\", AR75=\"\"), 0, ROUND(MIN(390000, AE75*AF75*AR75),2)))","v":0},0,0,"MPF",{"$f":"_xlfn.IFS(AV75=\"\",0,AV75=Pulldown!$B$2,1,AV75=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX75=\"\",0,AX75=Pulldown!$G$1,1,AX75=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(AW75=1, \"N/A\", IF(AW75=2, IFERROR(IF(OR(NOT(ISNUMBER(BD75)), NOT(ISNUMBER(BE75)), BD75<DATE(1900,1,1), BE75<DATE(1900,1,1), BE75<BD75), \"N/A\", BE75 - DATE(YEAR(BD75) + BF75, MONTH(BD75), DAY(BD75)) + 1), \"N/A\"), \"\"))","v":"N/A"},{"$f":"IF(AW75=1, \"N/A\", IF(AW75=2, IFERROR(IF(OR(NOT(ISNUMBER(BD75)), NOT(ISNUMBER(BE75)), BD75<DATE(1900,1,1), BE75<DATE(1900,1,1), BE75<BD75), \"N/A\", DATE(YEAR(BD75) +BF75, MONTH(BD75), DAY(BD75))), \"N/A\"), \"\"))","v":"N/A"},"N/A","N/A",{"$f":"IF(AW75=1, \"N/A\", IF(AW75=2, IFERROR(IF(OR(NOT(ISNUMBER(BD75)), NOT(ISNUMBER(BE75)), BD75<DATE(1900,1,1), BE75<DATE(1900,1,1), BE75<BD75), \"N/A\", DATE(YEAR(BD75) + BF75, MONTH(BD75), DAY(BD75))), \"N/A\"), \"\"))","v":"N/A"},"N/A","N/A","N/A","N/A","N/A",{"$f":"IF($AW75=1, \"N/A\",\n IF($AW75=2,\n  IF(OR(NOT(ISNUMBER(BD75)), NOT(ISNUMBER(BE75)), BD75<DATE(1900,1,1), BE75<DATE(1900,1,1), BE75<BD75, BF75=\"N/A\", BF75=\"\", NOT(ISNUMBER(BF75)), BP75=\"N/A\", NOT(ISNUMBER(BP75)), NOT(ISNUMBER(BA75)), NOT(ISNUMBER(BC75)), NOT(ISNUMBER(BQ75)), NOT(ISNUMBER(BR75))),\n   \"N/A\",\n   IFERROR(MIN(ROUND(BA75,2), ROUND(BC75*BP75*BQ75*BR75,2)), \"N/A\")),\n  \"\"))","v":"N/A"},"N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV75=\"\",0,BV75=Pulldown!$H$1,1,BV75=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW75=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX75=\"211\", BX75=\"212\", BX75=\"221\", BX75=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX75), BX75=\"111\", AW75=1), MAX(0, IF(CE75-CF75>0, IF(CE75-CF75-0>0, IF(CE75-CF75-0-0>0, CE75-CF75-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX75), BX75=\"112\", AW75=1), MAX(0, IF(CE75-0>0, IF(CE75-0-0>0, IF(CE75-0-0-0>0, CE75-0-0-0-CF75, 0), 0), 0)),\n                    AND(ISTEXT(BX75), BX75=\"121\", AW75=2), MAX(0, IF(CE75-CG75>0, IF(CE75-CG75-0>0, IF(CE75-CG75-0-0>0, CE75-CG75-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX75), BX75=\"122\", AW75=2), MAX(0, IF(CE75-0>0, IF(CE75-0-0>0, IF(CE75-0-0-0>0, CE75-0-0-0-CG75, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW75=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX75=\"211\", BX75=\"212\", BX75=\"221\", BX75=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX75), BX75=\"111\", AW75=1), MAX(0, IF(CE75-CF75>0, IF(CE75-CF75-IF(OR(ISBLANK(BY75), NOT(ISNUMBER(BY75))), 0, BY75)>0, IF(CE75-CF75-IF(OR(ISBLANK(BY75), NOT(ISNUMBER(BY75))), 0, BY75)-IF(OR(ISBLANK(BZ75), NOT(ISNUMBER(BZ75))), 0, BZ75)>0, CE75-CF75-IF(OR(ISBLANK(BY75), NOT(ISNUMBER(BY75))), 0, BY75)-IF(OR(ISBLANK(BZ75), NOT(ISNUMBER(BZ75))), 0, BZ75)-IF(OR(ISBLANK(CA75), NOT(ISNUMBER(CA75))), 0, CA75), 0), 0), 0)),\n                    AND(ISTEXT(BX75), BX75=\"112\", AW75=1), MAX(0, IF(CE75-IF(OR(ISBLANK(BY75), NOT(ISNUMBER(BY75))), 0, BY75)>0, IF(CE75-IF(OR(ISBLANK(BY75), NOT(ISNUMBER(BY75))), 0, BY75)-IF(OR(ISBLANK(BZ75), NOT(ISNUMBER(BZ75))), 0, BZ75)>0, IF(CE75-IF(OR(ISBLANK(BY75), NOT(ISNUMBER(BY75))), 0, BY75)-IF(OR(ISBLANK(BZ75), NOT(ISNUMBER(BZ75))), 0, BZ75)-IF(OR(ISBLANK(CA75), NOT(ISNUMBER(CA75))), 0, CA75)>0, CE75-IF(OR(ISBLANK(BY75), NOT(ISNUMBER(BY75))), 0, BY75)-IF(OR(ISBLANK(BZ75), NOT(ISNUMBER(BZ75))), 0, BZ75)-IF(OR(ISBLANK(CA75), NOT(ISNUMBER(CA75))), 0, CA75)-CF75, 0), 0), 0)),\n                    AND(ISTEXT(BX75), BX75=\"121\", AW75=2), MAX(0, IF(CE75-CG75>0, IF(CE75-CG75-IF(OR(ISBLANK(CB75), NOT(ISNUMBER(CB75))), 0, CB75)>0, IF(CE75-CG75-IF(OR(ISBLANK(CB75), NOT(ISNUMBER(CB75))), 0, CB75)-IF(OR(ISBLANK(CC75), NOT(ISNUMBER(CC75))), 0, CC75)>0, CE75-CG75-IF(OR(ISBLANK(CB75), NOT(ISNUMBER(CB75))), 0, CB75)-IF(OR(ISBLANK(CC75), NOT(ISNUMBER(CC75))), 0, CC75)-IF(OR(ISBLANK(CD75), NOT(ISNUMBER(CD75))), 0, CD75), 0), 0), 0)),\n                    AND(ISTEXT(BX75), BX75=\"122\", AW75=2), MAX(0, IF(CE75-IF(OR(ISBLANK(CB75), NOT(ISNUMBER(CB75))), 0, CB75)>0, IF(CE75-IF(OR(ISBLANK(CB75), NOT(ISNUMBER(CB75))), 0, CB75)-IF(OR(ISBLANK(CC75), NOT(ISNUMBER(CC75))), 0, CC75)>0, IF(CE75-IF(OR(ISBLANK(CB75), NOT(ISNUMBER(CB75))), 0, CB75)-IF(OR(ISBLANK(CC75), NOT(ISNUMBER(CC75))), 0, CC75)-IF(OR(ISBLANK(CD75), NOT(ISNUMBER(CD75))), 0, CD75)>0, CE75-IF(OR(ISBLANK(CB75), NOT(ISNUMBER(CB75))), 0, CB75)-IF(OR(ISBLANK(CC75), NOT(ISNUMBER(CC75))), 0, CC75)-IF(OR(ISBLANK(CD75), NOT(ISNUMBER(CD75))), 0, CD75)-CG75, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW75=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX75=\"211\", BX75=\"212\", BX75=\"221\", BX75=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX75), BX75=\"111\", AW75=1), 0-MIN(0,MAX(CE75-CF75,0))+ 0-MIN(0,MAX(CE75-CF75-0,0))+ 0-MIN(0,MAX(CE75-CF75-0-0,0)),\n                    AND(ISTEXT(BX75), BX75=\"112\", AW75=1), 0-MIN(0,MAX(CE75,0))+ 0-MIN(0,MAX(CE75-0,0))+ 0-MIN(0,MAX(CE75-0-0,0)),\n                    AND(ISTEXT(BX75), BX75=\"121\", AW75=2), 0-MIN(0,MAX(CE75-CG75,0))+ 0-MIN(0,MAX(CE75-CG75-0,0))+ 0-MIN(0,MAX(CE75-CG75-0-0,0)),\n                    AND(ISTEXT(BX75), BX75=\"122\", AW75=2), 0-MIN(0,MAX(CE75,0))+ 0-MIN(0,MAX(CE75-0,0))+ 0-MIN(0,MAX(CE75-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW75=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX75=\"211\", BX75=\"212\", BX75=\"221\", BX75=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX75), BX75=\"111\", AW75=1), IF(ISBLANK(BY75), 0, BY75)-MIN(IF(ISBLANK(BY75), 0, BY75),MAX(CE75-CF75,0))+ IF(ISBLANK(BZ75), 0, BZ75)-MIN(IF(ISBLANK(BZ75), 0, BZ75),MAX(CE75-CF75-IF(ISBLANK(BY75), 0, BY75),0))+ IF(ISBLANK(CA75), 0, CA75)-MIN(IF(ISBLANK(CA75), 0, CA75),MAX(CE75-CF75-IF(ISBLANK(BY75), 0, BY75)-IF(ISBLANK(BZ75), 0, BZ75),0)),\n                    AND(ISTEXT(BX75), BX75=\"112\", AW75=1), IF(ISBLANK(BY75), 0, BY75)-MIN(IF(ISBLANK(BY75), 0, BY75),MAX(CE75,0))+ IF(ISBLANK(BZ75), 0, BZ75)-MIN(IF(ISBLANK(BZ75), 0, BZ75),MAX(CE75-IF(ISBLANK(BY75), 0, BY75),0))+ IF(ISBLANK(CA75), 0, CA75)-MIN(IF(ISBLANK(CA75), 0, CA75),MAX(CE75-IF(ISBLANK(BY75), 0, BY75)-IF(ISBLANK(BZ75), 0, BZ75),0)),\n                    AND(ISTEXT(BX75), BX75=\"121\", AW75=2), IF(ISBLANK(CB75), 0, CB75)-MIN(IF(ISBLANK(CB75), 0, CB75),MAX(CE75-CG75,0))+ IF(ISBLANK(CC75), 0, CC75)-MIN(IF(ISBLANK(CC75), 0, CC75),MAX(CE75-CG75-IF(ISBLANK(CB75), 0, CB75),0))+ IF(ISBLANK(CD75), 0, CD75)-MIN(IF(ISBLANK(CD75), 0, CD75),MAX(CE75-CG75-IF(ISBLANK(CB75), 0, CB75)-IF(ISBLANK(CC75), 0, CC75),0)),\n                    AND(ISTEXT(BX75), BX75=\"122\", AW75=2), IF(ISBLANK(CB75), 0, CB75)-MIN(IF(ISBLANK(CB75), 0, CB75),MAX(CE75,0))+ IF(ISBLANK(CC75), 0, CC75)-MIN(IF(ISBLANK(CC75), 0, CC75),MAX(CE75-IF(ISBLANK(CB75), 0, CB75),0))+ IF(ISBLANK(CD75), 0, CD75)-MIN(IF(ISBLANK(CD75), 0, CD75),MAX(CE75-IF(ISBLANK(CB75), 0, CB75)-IF(ISBLANK(CC75), 0, CC75),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW75=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI75), IF(OR(ISBLANK(CI75), NOT(ISNUMBER(CI75))), 0, CI75),\n                    AW75=1, 0 + 0 + 0,\n                    AW75=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW75=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI75), IF(OR(ISBLANK(CI75), NOT(ISNUMBER(CI75))), 0, CI75),\n                    AW75=1, IF(ISBLANK(BY75), 0, BY75) + IF(ISBLANK(BZ75), 0, BZ75) + IF(ISBLANK(CA75), 0, CA75),\n                    AW75=2, IF(ISBLANK(CB75), 0, CB75) + IF(ISBLANK(CC75), 0, CC75) + IF(ISBLANK(CD75), 0, CD75)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK75>=CJ75, 0,\n        CK75<CJ75, CJ75-CK75\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO75=Pulldown!$A$1,1,CO75=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP75=1, CP75=2)), 0%,\n    ISERROR(MATCH(CQ75, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP75=1, VLOOKUP(CQ75, Subsidy!$A$2:$G$26, 6, 0),\n    CP75=2, VLOOKUP(CQ75, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP75=1, CP75=2)), 0%,\n    ISERROR(MATCH(CQ75, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP75=1, VLOOKUP(CQ75, Subsidy!$A$2:$D$26, 2, 0),\n    CP75=2, VLOOKUP(CQ75, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP75=1, CP75=2)), 0,\n    ISERROR(MATCH(CQ75, Subsidy!$A$2:$A$26, 0)), 0,\n    CP75=2, \"N/A\",\n    AND(CP75=1, CQ75<=9), VLOOKUP(CQ75, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP75=1, CQ75<=9, NOT(ISERROR(MATCH(CQ75, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL75-CU75, 0), 0)","v":0},0,0,0,0,0,0,0]
[67,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C76=\"\", C76=\"Pls select\"), 0,\nC76=Pulldown!$F$2, 1,\nC76=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F76<>\"\", G76<>\"\", G76<F76), \"Invalid Date Order\",\n    AND(F76=\"\", G76=\"\"), \"Input Required\",\n    AND(F76=\"\", G76<>\"\"), IF(G76<E76, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F76=\"\", G76=\"\"), \"Input Required\",\n    G76<E76, \"Date Before Transition\",\n    AND(D76=1, DATEDIF(F76, G76+1, \"y\")>=2), \"1-valid\",\n    AND(D76=1, DATEDIF(F76, G76+1, \"y\")<2), \"1-invalid\",\n    AND(D76=2, DATEDIF(F76, G76+1, \"y\")>=5), \"2-valid\",\n    AND(D76=2, DATEDIF(F76, G76+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H76=\"1-valid\", 1,\n    $H76=\"2-valid\", 2,\n    $H76=\"Input Required\", 3,\n    $H76=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F76=\"\",G76=\"\"),\"Input Required\",\n$F76>=$E76,\"轉制日後開始受僱\",\n$E76>$F76,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J76=\"轉制日前開始受僱\", 1,\n    $J76=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L76=Pulldown!$C$1,22500,$L76=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L76=Pulldown!$C$1,2/3,$L76=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV76=\"\",0,AV76=Pulldown!$B$2,1,AV76=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX76=\"\",0,AX76=Pulldown!$G$1,1,AX76=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV76=\"\",0,BV76=Pulldown!$H$1,1,BV76=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW76=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX76=\"211\", BX76=\"212\", BX76=\"221\", BX76=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX76), BX76=\"111\", AW76=1), MAX(0, IF(CE76-CF76>0, IF(CE76-CF76-0>0, IF(CE76-CF76-0-0>0, CE76-CF76-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX76), BX76=\"112\", AW76=1), MAX(0, IF(CE76-0>0, IF(CE76-0-0>0, IF(CE76-0-0-0>0, CE76-0-0-0-CF76, 0), 0), 0)),\n                    AND(ISTEXT(BX76), BX76=\"121\", AW76=2), MAX(0, IF(CE76-CG76>0, IF(CE76-CG76-0>0, IF(CE76-CG76-0-0>0, CE76-CG76-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX76), BX76=\"122\", AW76=2), MAX(0, IF(CE76-0>0, IF(CE76-0-0>0, IF(CE76-0-0-0>0, CE76-0-0-0-CG76, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW76=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX76=\"211\", BX76=\"212\", BX76=\"221\", BX76=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX76), BX76=\"111\", AW76=1), MAX(0, IF(CE76-CF76>0, IF(CE76-CF76-IF(OR(ISBLANK(BY76), NOT(ISNUMBER(BY76))), 0, BY76)>0, IF(CE76-CF76-IF(OR(ISBLANK(BY76), NOT(ISNUMBER(BY76))), 0, BY76)-IF(OR(ISBLANK(BZ76), NOT(ISNUMBER(BZ76))), 0, BZ76)>0, CE76-CF76-IF(OR(ISBLANK(BY76), NOT(ISNUMBER(BY76))), 0, BY76)-IF(OR(ISBLANK(BZ76), NOT(ISNUMBER(BZ76))), 0, BZ76)-IF(OR(ISBLANK(CA76), NOT(ISNUMBER(CA76))), 0, CA76), 0), 0), 0)),\n                    AND(ISTEXT(BX76), BX76=\"112\", AW76=1), MAX(0, IF(CE76-IF(OR(ISBLANK(BY76), NOT(ISNUMBER(BY76))), 0, BY76)>0, IF(CE76-IF(OR(ISBLANK(BY76), NOT(ISNUMBER(BY76))), 0, BY76)-IF(OR(ISBLANK(BZ76), NOT(ISNUMBER(BZ76))), 0, BZ76)>0, IF(CE76-IF(OR(ISBLANK(BY76), NOT(ISNUMBER(BY76))), 0, BY76)-IF(OR(ISBLANK(BZ76), NOT(ISNUMBER(BZ76))), 0, BZ76)-IF(OR(ISBLANK(CA76), NOT(ISNUMBER(CA76))), 0, CA76)>0, CE76-IF(OR(ISBLANK(BY76), NOT(ISNUMBER(BY76))), 0, BY76)-IF(OR(ISBLANK(BZ76), NOT(ISNUMBER(BZ76))), 0, BZ76)-IF(OR(ISBLANK(CA76), NOT(ISNUMBER(CA76))), 0, CA76)-CF76, 0), 0), 0)),\n                    AND(ISTEXT(BX76), BX76=\"121\", AW76=2), MAX(0, IF(CE76-CG76>0, IF(CE76-CG76-IF(OR(ISBLANK(CB76), NOT(ISNUMBER(CB76))), 0, CB76)>0, IF(CE76-CG76-IF(OR(ISBLANK(CB76), NOT(ISNUMBER(CB76))), 0, CB76)-IF(OR(ISBLANK(CC76), NOT(ISNUMBER(CC76))), 0, CC76)>0, CE76-CG76-IF(OR(ISBLANK(CB76), NOT(ISNUMBER(CB76))), 0, CB76)-IF(OR(ISBLANK(CC76), NOT(ISNUMBER(CC76))), 0, CC76)-IF(OR(ISBLANK(CD76), NOT(ISNUMBER(CD76))), 0, CD76), 0), 0), 0)),\n                    AND(ISTEXT(BX76), BX76=\"122\", AW76=2), MAX(0, IF(CE76-IF(OR(ISBLANK(CB76), NOT(ISNUMBER(CB76))), 0, CB76)>0, IF(CE76-IF(OR(ISBLANK(CB76), NOT(ISNUMBER(CB76))), 0, CB76)-IF(OR(ISBLANK(CC76), NOT(ISNUMBER(CC76))), 0, CC76)>0, IF(CE76-IF(OR(ISBLANK(CB76), NOT(ISNUMBER(CB76))), 0, CB76)-IF(OR(ISBLANK(CC76), NOT(ISNUMBER(CC76))), 0, CC76)-IF(OR(ISBLANK(CD76), NOT(ISNUMBER(CD76))), 0, CD76)>0, CE76-IF(OR(ISBLANK(CB76), NOT(ISNUMBER(CB76))), 0, CB76)-IF(OR(ISBLANK(CC76), NOT(ISNUMBER(CC76))), 0, CC76)-IF(OR(ISBLANK(CD76), NOT(ISNUMBER(CD76))), 0, CD76)-CG76, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW76=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX76=\"211\", BX76=\"212\", BX76=\"221\", BX76=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX76), BX76=\"111\", AW76=1), 0-MIN(0,MAX(CE76-CF76,0))+ 0-MIN(0,MAX(CE76-CF76-0,0))+ 0-MIN(0,MAX(CE76-CF76-0-0,0)),\n                    AND(ISTEXT(BX76), BX76=\"112\", AW76=1), 0-MIN(0,MAX(CE76,0))+ 0-MIN(0,MAX(CE76-0,0))+ 0-MIN(0,MAX(CE76-0-0,0)),\n                    AND(ISTEXT(BX76), BX76=\"121\", AW76=2), 0-MIN(0,MAX(CE76-CG76,0))+ 0-MIN(0,MAX(CE76-CG76-0,0))+ 0-MIN(0,MAX(CE76-CG76-0-0,0)),\n                    AND(ISTEXT(BX76), BX76=\"122\", AW76=2), 0-MIN(0,MAX(CE76,0))+ 0-MIN(0,MAX(CE76-0,0))+ 0-MIN(0,MAX(CE76-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW76=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX76=\"211\", BX76=\"212\", BX76=\"221\", BX76=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX76), BX76=\"111\", AW76=1), IF(ISBLANK(BY76), 0, BY76)-MIN(IF(ISBLANK(BY76), 0, BY76),MAX(CE76-CF76,0))+ IF(ISBLANK(BZ76), 0, BZ76)-MIN(IF(ISBLANK(BZ76), 0, BZ76),MAX(CE76-CF76-IF(ISBLANK(BY76), 0, BY76),0))+ IF(ISBLANK(CA76), 0, CA76)-MIN(IF(ISBLANK(CA76), 0, CA76),MAX(CE76-CF76-IF(ISBLANK(BY76), 0, BY76)-IF(ISBLANK(BZ76), 0, BZ76),0)),\n                    AND(ISTEXT(BX76), BX76=\"112\", AW76=1), IF(ISBLANK(BY76), 0, BY76)-MIN(IF(ISBLANK(BY76), 0, BY76),MAX(CE76,0))+ IF(ISBLANK(BZ76), 0, BZ76)-MIN(IF(ISBLANK(BZ76), 0, BZ76),MAX(CE76-IF(ISBLANK(BY76), 0, BY76),0))+ IF(ISBLANK(CA76), 0, CA76)-MIN(IF(ISBLANK(CA76), 0, CA76),MAX(CE76-IF(ISBLANK(BY76), 0, BY76)-IF(ISBLANK(BZ76), 0, BZ76),0)),\n                    AND(ISTEXT(BX76), BX76=\"121\", AW76=2), IF(ISBLANK(CB76), 0, CB76)-MIN(IF(ISBLANK(CB76), 0, CB76),MAX(CE76-CG76,0))+ IF(ISBLANK(CC76), 0, CC76)-MIN(IF(ISBLANK(CC76), 0, CC76),MAX(CE76-CG76-IF(ISBLANK(CB76), 0, CB76),0))+ IF(ISBLANK(CD76), 0, CD76)-MIN(IF(ISBLANK(CD76), 0, CD76),MAX(CE76-CG76-IF(ISBLANK(CB76), 0, CB76)-IF(ISBLANK(CC76), 0, CC76),0)),\n                    AND(ISTEXT(BX76), BX76=\"122\", AW76=2), IF(ISBLANK(CB76), 0, CB76)-MIN(IF(ISBLANK(CB76), 0, CB76),MAX(CE76,0))+ IF(ISBLANK(CC76), 0, CC76)-MIN(IF(ISBLANK(CC76), 0, CC76),MAX(CE76-IF(ISBLANK(CB76), 0, CB76),0))+ IF(ISBLANK(CD76), 0, CD76)-MIN(IF(ISBLANK(CD76), 0, CD76),MAX(CE76-IF(ISBLANK(CB76), 0, CB76)-IF(ISBLANK(CC76), 0, CC76),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW76=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI76), IF(OR(ISBLANK(CI76), NOT(ISNUMBER(CI76))), 0, CI76),\n                    AW76=1, 0 + 0 + 0,\n                    AW76=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW76=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI76), IF(OR(ISBLANK(CI76), NOT(ISNUMBER(CI76))), 0, CI76),\n                    AW76=1, IF(ISBLANK(BY76), 0, BY76) + IF(ISBLANK(BZ76), 0, BZ76) + IF(ISBLANK(CA76), 0, CA76),\n                    AW76=2, IF(ISBLANK(CB76), 0, CB76) + IF(ISBLANK(CC76), 0, CC76) + IF(ISBLANK(CD76), 0, CD76)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK76>=CJ76, 0,\n        CK76<CJ76, CJ76-CK76\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO76=Pulldown!$A$1,1,CO76=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP76=1, CP76=2)), 0%,\n    ISERROR(MATCH(CQ76, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP76=1, VLOOKUP(CQ76, Subsidy!$A$2:$G$26, 6, 0),\n    CP76=2, VLOOKUP(CQ76, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP76=1, CP76=2)), 0%,\n    ISERROR(MATCH(CQ76, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP76=1, VLOOKUP(CQ76, Subsidy!$A$2:$D$26, 2, 0),\n    CP76=2, VLOOKUP(CQ76, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP76=1, CP76=2)), 0,\n    ISERROR(MATCH(CQ76, Subsidy!$A$2:$A$26, 0)), 0,\n    CP76=2, \"N/A\",\n    AND(CP76=1, CQ76<=9), VLOOKUP(CQ76, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP76=1, CQ76<=9, NOT(ISERROR(MATCH(CQ76, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL76-CU76, 0), 0)","v":0},0,0,0,0,0,0,0]
[68,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C77=\"\", C77=\"Pls select\"), 0,\nC77=Pulldown!$F$2, 1,\nC77=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F77<>\"\", G77<>\"\", G77<F77), \"Invalid Date Order\",\n    AND(F77=\"\", G77=\"\"), \"Input Required\",\n    AND(F77=\"\", G77<>\"\"), IF(G77<E77, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F77=\"\", G77=\"\"), \"Input Required\",\n    G77<E77, \"Date Before Transition\",\n    AND(D77=1, DATEDIF(F77, G77+1, \"y\")>=2), \"1-valid\",\n    AND(D77=1, DATEDIF(F77, G77+1, \"y\")<2), \"1-invalid\",\n    AND(D77=2, DATEDIF(F77, G77+1, \"y\")>=5), \"2-valid\",\n    AND(D77=2, DATEDIF(F77, G77+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H77=\"1-valid\", 1,\n    $H77=\"2-valid\", 2,\n    $H77=\"Input Required\", 3,\n    $H77=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F77=\"\",G77=\"\"),\"Input Required\",\n$F77>=$E77,\"轉制日後開始受僱\",\n$E77>$F77,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J77=\"轉制日前開始受僱\", 1,\n    $J77=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L77=Pulldown!$C$1,22500,$L77=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L77=Pulldown!$C$1,2/3,$L77=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV77=\"\",0,AV77=Pulldown!$B$2,1,AV77=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX77=\"\",0,AX77=Pulldown!$G$1,1,AX77=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV77=\"\",0,BV77=Pulldown!$H$1,1,BV77=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW77=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX77=\"211\", BX77=\"212\", BX77=\"221\", BX77=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX77), BX77=\"111\", AW77=1), MAX(0, IF(CE77-CF77>0, IF(CE77-CF77-0>0, IF(CE77-CF77-0-0>0, CE77-CF77-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX77), BX77=\"112\", AW77=1), MAX(0, IF(CE77-0>0, IF(CE77-0-0>0, IF(CE77-0-0-0>0, CE77-0-0-0-CF77, 0), 0), 0)),\n                    AND(ISTEXT(BX77), BX77=\"121\", AW77=2), MAX(0, IF(CE77-CG77>0, IF(CE77-CG77-0>0, IF(CE77-CG77-0-0>0, CE77-CG77-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX77), BX77=\"122\", AW77=2), MAX(0, IF(CE77-0>0, IF(CE77-0-0>0, IF(CE77-0-0-0>0, CE77-0-0-0-CG77, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW77=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX77=\"211\", BX77=\"212\", BX77=\"221\", BX77=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX77), BX77=\"111\", AW77=1), MAX(0, IF(CE77-CF77>0, IF(CE77-CF77-IF(OR(ISBLANK(BY77), NOT(ISNUMBER(BY77))), 0, BY77)>0, IF(CE77-CF77-IF(OR(ISBLANK(BY77), NOT(ISNUMBER(BY77))), 0, BY77)-IF(OR(ISBLANK(BZ77), NOT(ISNUMBER(BZ77))), 0, BZ77)>0, CE77-CF77-IF(OR(ISBLANK(BY77), NOT(ISNUMBER(BY77))), 0, BY77)-IF(OR(ISBLANK(BZ77), NOT(ISNUMBER(BZ77))), 0, BZ77)-IF(OR(ISBLANK(CA77), NOT(ISNUMBER(CA77))), 0, CA77), 0), 0), 0)),\n                    AND(ISTEXT(BX77), BX77=\"112\", AW77=1), MAX(0, IF(CE77-IF(OR(ISBLANK(BY77), NOT(ISNUMBER(BY77))), 0, BY77)>0, IF(CE77-IF(OR(ISBLANK(BY77), NOT(ISNUMBER(BY77))), 0, BY77)-IF(OR(ISBLANK(BZ77), NOT(ISNUMBER(BZ77))), 0, BZ77)>0, IF(CE77-IF(OR(ISBLANK(BY77), NOT(ISNUMBER(BY77))), 0, BY77)-IF(OR(ISBLANK(BZ77), NOT(ISNUMBER(BZ77))), 0, BZ77)-IF(OR(ISBLANK(CA77), NOT(ISNUMBER(CA77))), 0, CA77)>0, CE77-IF(OR(ISBLANK(BY77), NOT(ISNUMBER(BY77))), 0, BY77)-IF(OR(ISBLANK(BZ77), NOT(ISNUMBER(BZ77))), 0, BZ77)-IF(OR(ISBLANK(CA77), NOT(ISNUMBER(CA77))), 0, CA77)-CF77, 0), 0), 0)),\n                    AND(ISTEXT(BX77), BX77=\"121\", AW77=2), MAX(0, IF(CE77-CG77>0, IF(CE77-CG77-IF(OR(ISBLANK(CB77), NOT(ISNUMBER(CB77))), 0, CB77)>0, IF(CE77-CG77-IF(OR(ISBLANK(CB77), NOT(ISNUMBER(CB77))), 0, CB77)-IF(OR(ISBLANK(CC77), NOT(ISNUMBER(CC77))), 0, CC77)>0, CE77-CG77-IF(OR(ISBLANK(CB77), NOT(ISNUMBER(CB77))), 0, CB77)-IF(OR(ISBLANK(CC77), NOT(ISNUMBER(CC77))), 0, CC77)-IF(OR(ISBLANK(CD77), NOT(ISNUMBER(CD77))), 0, CD77), 0), 0), 0)),\n                    AND(ISTEXT(BX77), BX77=\"122\", AW77=2), MAX(0, IF(CE77-IF(OR(ISBLANK(CB77), NOT(ISNUMBER(CB77))), 0, CB77)>0, IF(CE77-IF(OR(ISBLANK(CB77), NOT(ISNUMBER(CB77))), 0, CB77)-IF(OR(ISBLANK(CC77), NOT(ISNUMBER(CC77))), 0, CC77)>0, IF(CE77-IF(OR(ISBLANK(CB77), NOT(ISNUMBER(CB77))), 0, CB77)-IF(OR(ISBLANK(CC77), NOT(ISNUMBER(CC77))), 0, CC77)-IF(OR(ISBLANK(CD77), NOT(ISNUMBER(CD77))), 0, CD77)>0, CE77-IF(OR(ISBLANK(CB77), NOT(ISNUMBER(CB77))), 0, CB77)-IF(OR(ISBLANK(CC77), NOT(ISNUMBER(CC77))), 0, CC77)-IF(OR(ISBLANK(CD77), NOT(ISNUMBER(CD77))), 0, CD77)-CG77, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW77=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX77=\"211\", BX77=\"212\", BX77=\"221\", BX77=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX77), BX77=\"111\", AW77=1), 0-MIN(0,MAX(CE77-CF77,0))+ 0-MIN(0,MAX(CE77-CF77-0,0))+ 0-MIN(0,MAX(CE77-CF77-0-0,0)),\n                    AND(ISTEXT(BX77), BX77=\"112\", AW77=1), 0-MIN(0,MAX(CE77,0))+ 0-MIN(0,MAX(CE77-0,0))+ 0-MIN(0,MAX(CE77-0-0,0)),\n                    AND(ISTEXT(BX77), BX77=\"121\", AW77=2), 0-MIN(0,MAX(CE77-CG77,0))+ 0-MIN(0,MAX(CE77-CG77-0,0))+ 0-MIN(0,MAX(CE77-CG77-0-0,0)),\n                    AND(ISTEXT(BX77), BX77=\"122\", AW77=2), 0-MIN(0,MAX(CE77,0))+ 0-MIN(0,MAX(CE77-0,0))+ 0-MIN(0,MAX(CE77-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW77=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX77=\"211\", BX77=\"212\", BX77=\"221\", BX77=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX77), BX77=\"111\", AW77=1), IF(ISBLANK(BY77), 0, BY77)-MIN(IF(ISBLANK(BY77), 0, BY77),MAX(CE77-CF77,0))+ IF(ISBLANK(BZ77), 0, BZ77)-MIN(IF(ISBLANK(BZ77), 0, BZ77),MAX(CE77-CF77-IF(ISBLANK(BY77), 0, BY77),0))+ IF(ISBLANK(CA77), 0, CA77)-MIN(IF(ISBLANK(CA77), 0, CA77),MAX(CE77-CF77-IF(ISBLANK(BY77), 0, BY77)-IF(ISBLANK(BZ77), 0, BZ77),0)),\n                    AND(ISTEXT(BX77), BX77=\"112\", AW77=1), IF(ISBLANK(BY77), 0, BY77)-MIN(IF(ISBLANK(BY77), 0, BY77),MAX(CE77,0))+ IF(ISBLANK(BZ77), 0, BZ77)-MIN(IF(ISBLANK(BZ77), 0, BZ77),MAX(CE77-IF(ISBLANK(BY77), 0, BY77),0))+ IF(ISBLANK(CA77), 0, CA77)-MIN(IF(ISBLANK(CA77), 0, CA77),MAX(CE77-IF(ISBLANK(BY77), 0, BY77)-IF(ISBLANK(BZ77), 0, BZ77),0)),\n                    AND(ISTEXT(BX77), BX77=\"121\", AW77=2), IF(ISBLANK(CB77), 0, CB77)-MIN(IF(ISBLANK(CB77), 0, CB77),MAX(CE77-CG77,0))+ IF(ISBLANK(CC77), 0, CC77)-MIN(IF(ISBLANK(CC77), 0, CC77),MAX(CE77-CG77-IF(ISBLANK(CB77), 0, CB77),0))+ IF(ISBLANK(CD77), 0, CD77)-MIN(IF(ISBLANK(CD77), 0, CD77),MAX(CE77-CG77-IF(ISBLANK(CB77), 0, CB77)-IF(ISBLANK(CC77), 0, CC77),0)),\n                    AND(ISTEXT(BX77), BX77=\"122\", AW77=2), IF(ISBLANK(CB77), 0, CB77)-MIN(IF(ISBLANK(CB77), 0, CB77),MAX(CE77,0))+ IF(ISBLANK(CC77), 0, CC77)-MIN(IF(ISBLANK(CC77), 0, CC77),MAX(CE77-IF(ISBLANK(CB77), 0, CB77),0))+ IF(ISBLANK(CD77), 0, CD77)-MIN(IF(ISBLANK(CD77), 0, CD77),MAX(CE77-IF(ISBLANK(CB77), 0, CB77)-IF(ISBLANK(CC77), 0, CC77),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW77=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI77), IF(OR(ISBLANK(CI77), NOT(ISNUMBER(CI77))), 0, CI77),\n                    AW77=1, 0 + 0 + 0,\n                    AW77=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW77=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI77), IF(OR(ISBLANK(CI77), NOT(ISNUMBER(CI77))), 0, CI77),\n                    AW77=1, IF(ISBLANK(BY77), 0, BY77) + IF(ISBLANK(BZ77), 0, BZ77) + IF(ISBLANK(CA77), 0, CA77),\n                    AW77=2, IF(ISBLANK(CB77), 0, CB77) + IF(ISBLANK(CC77), 0, CC77) + IF(ISBLANK(CD77), 0, CD77)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK77>=CJ77, 0,\n        CK77<CJ77, CJ77-CK77\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO77=Pulldown!$A$1,1,CO77=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP77=1, CP77=2)), 0%,\n    ISERROR(MATCH(CQ77, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP77=1, VLOOKUP(CQ77, Subsidy!$A$2:$G$26, 6, 0),\n    CP77=2, VLOOKUP(CQ77, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP77=1, CP77=2)), 0%,\n    ISERROR(MATCH(CQ77, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP77=1, VLOOKUP(CQ77, Subsidy!$A$2:$D$26, 2, 0),\n    CP77=2, VLOOKUP(CQ77, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP77=1, CP77=2)), 0,\n    ISERROR(MATCH(CQ77, Subsidy!$A$2:$A$26, 0)), 0,\n    CP77=2, \"N/A\",\n    AND(CP77=1, CQ77<=9), VLOOKUP(CQ77, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP77=1, CQ77<=9, NOT(ISERROR(MATCH(CQ77, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL77-CU77, 0), 0)","v":0},0,0,0,0,0,0,0]
[69,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C78=\"\", C78=\"Pls select\"), 0,\nC78=Pulldown!$F$2, 1,\nC78=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F78<>\"\", G78<>\"\", G78<F78), \"Invalid Date Order\",\n    AND(F78=\"\", G78=\"\"), \"Input Required\",\n    AND(F78=\"\", G78<>\"\"), IF(G78<E78, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F78=\"\", G78=\"\"), \"Input Required\",\n    G78<E78, \"Date Before Transition\",\n    AND(D78=1, DATEDIF(F78, G78+1, \"y\")>=2), \"1-valid\",\n    AND(D78=1, DATEDIF(F78, G78+1, \"y\")<2), \"1-invalid\",\n    AND(D78=2, DATEDIF(F78, G78+1, \"y\")>=5), \"2-valid\",\n    AND(D78=2, DATEDIF(F78, G78+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H78=\"1-valid\", 1,\n    $H78=\"2-valid\", 2,\n    $H78=\"Input Required\", 3,\n    $H78=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F78=\"\",G78=\"\"),\"Input Required\",\n$F78>=$E78,\"轉制日後開始受僱\",\n$E78>$F78,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J78=\"轉制日前開始受僱\", 1,\n    $J78=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L78=Pulldown!$C$1,22500,$L78=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L78=Pulldown!$C$1,2/3,$L78=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV78=\"\",0,AV78=Pulldown!$B$2,1,AV78=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX78=\"\",0,AX78=Pulldown!$G$1,1,AX78=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV78=\"\",0,BV78=Pulldown!$H$1,1,BV78=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW78=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX78=\"211\", BX78=\"212\", BX78=\"221\", BX78=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX78), BX78=\"111\", AW78=1), MAX(0, IF(CE78-CF78>0, IF(CE78-CF78-0>0, IF(CE78-CF78-0-0>0, CE78-CF78-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX78), BX78=\"112\", AW78=1), MAX(0, IF(CE78-0>0, IF(CE78-0-0>0, IF(CE78-0-0-0>0, CE78-0-0-0-CF78, 0), 0), 0)),\n                    AND(ISTEXT(BX78), BX78=\"121\", AW78=2), MAX(0, IF(CE78-CG78>0, IF(CE78-CG78-0>0, IF(CE78-CG78-0-0>0, CE78-CG78-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX78), BX78=\"122\", AW78=2), MAX(0, IF(CE78-0>0, IF(CE78-0-0>0, IF(CE78-0-0-0>0, CE78-0-0-0-CG78, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW78=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX78=\"211\", BX78=\"212\", BX78=\"221\", BX78=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX78), BX78=\"111\", AW78=1), MAX(0, IF(CE78-CF78>0, IF(CE78-CF78-IF(OR(ISBLANK(BY78), NOT(ISNUMBER(BY78))), 0, BY78)>0, IF(CE78-CF78-IF(OR(ISBLANK(BY78), NOT(ISNUMBER(BY78))), 0, BY78)-IF(OR(ISBLANK(BZ78), NOT(ISNUMBER(BZ78))), 0, BZ78)>0, CE78-CF78-IF(OR(ISBLANK(BY78), NOT(ISNUMBER(BY78))), 0, BY78)-IF(OR(ISBLANK(BZ78), NOT(ISNUMBER(BZ78))), 0, BZ78)-IF(OR(ISBLANK(CA78), NOT(ISNUMBER(CA78))), 0, CA78), 0), 0), 0)),\n                    AND(ISTEXT(BX78), BX78=\"112\", AW78=1), MAX(0, IF(CE78-IF(OR(ISBLANK(BY78), NOT(ISNUMBER(BY78))), 0, BY78)>0, IF(CE78-IF(OR(ISBLANK(BY78), NOT(ISNUMBER(BY78))), 0, BY78)-IF(OR(ISBLANK(BZ78), NOT(ISNUMBER(BZ78))), 0, BZ78)>0, IF(CE78-IF(OR(ISBLANK(BY78), NOT(ISNUMBER(BY78))), 0, BY78)-IF(OR(ISBLANK(BZ78), NOT(ISNUMBER(BZ78))), 0, BZ78)-IF(OR(ISBLANK(CA78), NOT(ISNUMBER(CA78))), 0, CA78)>0, CE78-IF(OR(ISBLANK(BY78), NOT(ISNUMBER(BY78))), 0, BY78)-IF(OR(ISBLANK(BZ78), NOT(ISNUMBER(BZ78))), 0, BZ78)-IF(OR(ISBLANK(CA78), NOT(ISNUMBER(CA78))), 0, CA78)-CF78, 0), 0), 0)),\n                    AND(ISTEXT(BX78), BX78=\"121\", AW78=2), MAX(0, IF(CE78-CG78>0, IF(CE78-CG78-IF(OR(ISBLANK(CB78), NOT(ISNUMBER(CB78))), 0, CB78)>0, IF(CE78-CG78-IF(OR(ISBLANK(CB78), NOT(ISNUMBER(CB78))), 0, CB78)-IF(OR(ISBLANK(CC78), NOT(ISNUMBER(CC78))), 0, CC78)>0, CE78-CG78-IF(OR(ISBLANK(CB78), NOT(ISNUMBER(CB78))), 0, CB78)-IF(OR(ISBLANK(CC78), NOT(ISNUMBER(CC78))), 0, CC78)-IF(OR(ISBLANK(CD78), NOT(ISNUMBER(CD78))), 0, CD78), 0), 0), 0)),\n                    AND(ISTEXT(BX78), BX78=\"122\", AW78=2), MAX(0, IF(CE78-IF(OR(ISBLANK(CB78), NOT(ISNUMBER(CB78))), 0, CB78)>0, IF(CE78-IF(OR(ISBLANK(CB78), NOT(ISNUMBER(CB78))), 0, CB78)-IF(OR(ISBLANK(CC78), NOT(ISNUMBER(CC78))), 0, CC78)>0, IF(CE78-IF(OR(ISBLANK(CB78), NOT(ISNUMBER(CB78))), 0, CB78)-IF(OR(ISBLANK(CC78), NOT(ISNUMBER(CC78))), 0, CC78)-IF(OR(ISBLANK(CD78), NOT(ISNUMBER(CD78))), 0, CD78)>0, CE78-IF(OR(ISBLANK(CB78), NOT(ISNUMBER(CB78))), 0, CB78)-IF(OR(ISBLANK(CC78), NOT(ISNUMBER(CC78))), 0, CC78)-IF(OR(ISBLANK(CD78), NOT(ISNUMBER(CD78))), 0, CD78)-CG78, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW78=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX78=\"211\", BX78=\"212\", BX78=\"221\", BX78=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX78), BX78=\"111\", AW78=1), 0-MIN(0,MAX(CE78-CF78,0))+ 0-MIN(0,MAX(CE78-CF78-0,0))+ 0-MIN(0,MAX(CE78-CF78-0-0,0)),\n                    AND(ISTEXT(BX78), BX78=\"112\", AW78=1), 0-MIN(0,MAX(CE78,0))+ 0-MIN(0,MAX(CE78-0,0))+ 0-MIN(0,MAX(CE78-0-0,0)),\n                    AND(ISTEXT(BX78), BX78=\"121\", AW78=2), 0-MIN(0,MAX(CE78-CG78,0))+ 0-MIN(0,MAX(CE78-CG78-0,0))+ 0-MIN(0,MAX(CE78-CG78-0-0,0)),\n                    AND(ISTEXT(BX78), BX78=\"122\", AW78=2), 0-MIN(0,MAX(CE78,0))+ 0-MIN(0,MAX(CE78-0,0))+ 0-MIN(0,MAX(CE78-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW78=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX78=\"211\", BX78=\"212\", BX78=\"221\", BX78=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX78), BX78=\"111\", AW78=1), IF(ISBLANK(BY78), 0, BY78)-MIN(IF(ISBLANK(BY78), 0, BY78),MAX(CE78-CF78,0))+ IF(ISBLANK(BZ78), 0, BZ78)-MIN(IF(ISBLANK(BZ78), 0, BZ78),MAX(CE78-CF78-IF(ISBLANK(BY78), 0, BY78),0))+ IF(ISBLANK(CA78), 0, CA78)-MIN(IF(ISBLANK(CA78), 0, CA78),MAX(CE78-CF78-IF(ISBLANK(BY78), 0, BY78)-IF(ISBLANK(BZ78), 0, BZ78),0)),\n                    AND(ISTEXT(BX78), BX78=\"112\", AW78=1), IF(ISBLANK(BY78), 0, BY78)-MIN(IF(ISBLANK(BY78), 0, BY78),MAX(CE78,0))+ IF(ISBLANK(BZ78), 0, BZ78)-MIN(IF(ISBLANK(BZ78), 0, BZ78),MAX(CE78-IF(ISBLANK(BY78), 0, BY78),0))+ IF(ISBLANK(CA78), 0, CA78)-MIN(IF(ISBLANK(CA78), 0, CA78),MAX(CE78-IF(ISBLANK(BY78), 0, BY78)-IF(ISBLANK(BZ78), 0, BZ78),0)),\n                    AND(ISTEXT(BX78), BX78=\"121\", AW78=2), IF(ISBLANK(CB78), 0, CB78)-MIN(IF(ISBLANK(CB78), 0, CB78),MAX(CE78-CG78,0))+ IF(ISBLANK(CC78), 0, CC78)-MIN(IF(ISBLANK(CC78), 0, CC78),MAX(CE78-CG78-IF(ISBLANK(CB78), 0, CB78),0))+ IF(ISBLANK(CD78), 0, CD78)-MIN(IF(ISBLANK(CD78), 0, CD78),MAX(CE78-CG78-IF(ISBLANK(CB78), 0, CB78)-IF(ISBLANK(CC78), 0, CC78),0)),\n                    AND(ISTEXT(BX78), BX78=\"122\", AW78=2), IF(ISBLANK(CB78), 0, CB78)-MIN(IF(ISBLANK(CB78), 0, CB78),MAX(CE78,0))+ IF(ISBLANK(CC78), 0, CC78)-MIN(IF(ISBLANK(CC78), 0, CC78),MAX(CE78-IF(ISBLANK(CB78), 0, CB78),0))+ IF(ISBLANK(CD78), 0, CD78)-MIN(IF(ISBLANK(CD78), 0, CD78),MAX(CE78-IF(ISBLANK(CB78), 0, CB78)-IF(ISBLANK(CC78), 0, CC78),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW78=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI78), IF(OR(ISBLANK(CI78), NOT(ISNUMBER(CI78))), 0, CI78),\n                    AW78=1, 0 + 0 + 0,\n                    AW78=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW78=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI78), IF(OR(ISBLANK(CI78), NOT(ISNUMBER(CI78))), 0, CI78),\n                    AW78=1, IF(ISBLANK(BY78), 0, BY78) + IF(ISBLANK(BZ78), 0, BZ78) + IF(ISBLANK(CA78), 0, CA78),\n                    AW78=2, IF(ISBLANK(CB78), 0, CB78) + IF(ISBLANK(CC78), 0, CC78) + IF(ISBLANK(CD78), 0, CD78)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK78>=CJ78, 0,\n        CK78<CJ78, CJ78-CK78\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO78=Pulldown!$A$1,1,CO78=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP78=1, CP78=2)), 0%,\n    ISERROR(MATCH(CQ78, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP78=1, VLOOKUP(CQ78, Subsidy!$A$2:$G$26, 6, 0),\n    CP78=2, VLOOKUP(CQ78, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP78=1, CP78=2)), 0%,\n    ISERROR(MATCH(CQ78, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP78=1, VLOOKUP(CQ78, Subsidy!$A$2:$D$26, 2, 0),\n    CP78=2, VLOOKUP(CQ78, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP78=1, CP78=2)), 0,\n    ISERROR(MATCH(CQ78, Subsidy!$A$2:$A$26, 0)), 0,\n    CP78=2, \"N/A\",\n    AND(CP78=1, CQ78<=9), VLOOKUP(CQ78, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP78=1, CQ78<=9, NOT(ISERROR(MATCH(CQ78, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL78-CU78, 0), 0)","v":0},0,0,0,0,0,0,0]
[70,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C79=\"\", C79=\"Pls select\"), 0,\nC79=Pulldown!$F$2, 1,\nC79=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F79<>\"\", G79<>\"\", G79<F79), \"Invalid Date Order\",\n    AND(F79=\"\", G79=\"\"), \"Input Required\",\n    AND(F79=\"\", G79<>\"\"), IF(G79<E79, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F79=\"\", G79=\"\"), \"Input Required\",\n    G79<E79, \"Date Before Transition\",\n    AND(D79=1, DATEDIF(F79, G79+1, \"y\")>=2), \"1-valid\",\n    AND(D79=1, DATEDIF(F79, G79+1, \"y\")<2), \"1-invalid\",\n    AND(D79=2, DATEDIF(F79, G79+1, \"y\")>=5), \"2-valid\",\n    AND(D79=2, DATEDIF(F79, G79+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H79=\"1-valid\", 1,\n    $H79=\"2-valid\", 2,\n    $H79=\"Input Required\", 3,\n    $H79=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F79=\"\",G79=\"\"),\"Input Required\",\n$F79>=$E79,\"轉制日後開始受僱\",\n$E79>$F79,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J79=\"轉制日前開始受僱\", 1,\n    $J79=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L79=Pulldown!$C$1,22500,$L79=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L79=Pulldown!$C$1,2/3,$L79=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV79=\"\",0,AV79=Pulldown!$B$2,1,AV79=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX79=\"\",0,AX79=Pulldown!$G$1,1,AX79=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV79=\"\",0,BV79=Pulldown!$H$1,1,BV79=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW79=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX79=\"211\", BX79=\"212\", BX79=\"221\", BX79=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX79), BX79=\"111\", AW79=1), MAX(0, IF(CE79-CF79>0, IF(CE79-CF79-0>0, IF(CE79-CF79-0-0>0, CE79-CF79-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX79), BX79=\"112\", AW79=1), MAX(0, IF(CE79-0>0, IF(CE79-0-0>0, IF(CE79-0-0-0>0, CE79-0-0-0-CF79, 0), 0), 0)),\n                    AND(ISTEXT(BX79), BX79=\"121\", AW79=2), MAX(0, IF(CE79-CG79>0, IF(CE79-CG79-0>0, IF(CE79-CG79-0-0>0, CE79-CG79-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX79), BX79=\"122\", AW79=2), MAX(0, IF(CE79-0>0, IF(CE79-0-0>0, IF(CE79-0-0-0>0, CE79-0-0-0-CG79, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW79=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX79=\"211\", BX79=\"212\", BX79=\"221\", BX79=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX79), BX79=\"111\", AW79=1), MAX(0, IF(CE79-CF79>0, IF(CE79-CF79-IF(OR(ISBLANK(BY79), NOT(ISNUMBER(BY79))), 0, BY79)>0, IF(CE79-CF79-IF(OR(ISBLANK(BY79), NOT(ISNUMBER(BY79))), 0, BY79)-IF(OR(ISBLANK(BZ79), NOT(ISNUMBER(BZ79))), 0, BZ79)>0, CE79-CF79-IF(OR(ISBLANK(BY79), NOT(ISNUMBER(BY79))), 0, BY79)-IF(OR(ISBLANK(BZ79), NOT(ISNUMBER(BZ79))), 0, BZ79)-IF(OR(ISBLANK(CA79), NOT(ISNUMBER(CA79))), 0, CA79), 0), 0), 0)),\n                    AND(ISTEXT(BX79), BX79=\"112\", AW79=1), MAX(0, IF(CE79-IF(OR(ISBLANK(BY79), NOT(ISNUMBER(BY79))), 0, BY79)>0, IF(CE79-IF(OR(ISBLANK(BY79), NOT(ISNUMBER(BY79))), 0, BY79)-IF(OR(ISBLANK(BZ79), NOT(ISNUMBER(BZ79))), 0, BZ79)>0, IF(CE79-IF(OR(ISBLANK(BY79), NOT(ISNUMBER(BY79))), 0, BY79)-IF(OR(ISBLANK(BZ79), NOT(ISNUMBER(BZ79))), 0, BZ79)-IF(OR(ISBLANK(CA79), NOT(ISNUMBER(CA79))), 0, CA79)>0, CE79-IF(OR(ISBLANK(BY79), NOT(ISNUMBER(BY79))), 0, BY79)-IF(OR(ISBLANK(BZ79), NOT(ISNUMBER(BZ79))), 0, BZ79)-IF(OR(ISBLANK(CA79), NOT(ISNUMBER(CA79))), 0, CA79)-CF79, 0), 0), 0)),\n                    AND(ISTEXT(BX79), BX79=\"121\", AW79=2), MAX(0, IF(CE79-CG79>0, IF(CE79-CG79-IF(OR(ISBLANK(CB79), NOT(ISNUMBER(CB79))), 0, CB79)>0, IF(CE79-CG79-IF(OR(ISBLANK(CB79), NOT(ISNUMBER(CB79))), 0, CB79)-IF(OR(ISBLANK(CC79), NOT(ISNUMBER(CC79))), 0, CC79)>0, CE79-CG79-IF(OR(ISBLANK(CB79), NOT(ISNUMBER(CB79))), 0, CB79)-IF(OR(ISBLANK(CC79), NOT(ISNUMBER(CC79))), 0, CC79)-IF(OR(ISBLANK(CD79), NOT(ISNUMBER(CD79))), 0, CD79), 0), 0), 0)),\n                    AND(ISTEXT(BX79), BX79=\"122\", AW79=2), MAX(0, IF(CE79-IF(OR(ISBLANK(CB79), NOT(ISNUMBER(CB79))), 0, CB79)>0, IF(CE79-IF(OR(ISBLANK(CB79), NOT(ISNUMBER(CB79))), 0, CB79)-IF(OR(ISBLANK(CC79), NOT(ISNUMBER(CC79))), 0, CC79)>0, IF(CE79-IF(OR(ISBLANK(CB79), NOT(ISNUMBER(CB79))), 0, CB79)-IF(OR(ISBLANK(CC79), NOT(ISNUMBER(CC79))), 0, CC79)-IF(OR(ISBLANK(CD79), NOT(ISNUMBER(CD79))), 0, CD79)>0, CE79-IF(OR(ISBLANK(CB79), NOT(ISNUMBER(CB79))), 0, CB79)-IF(OR(ISBLANK(CC79), NOT(ISNUMBER(CC79))), 0, CC79)-IF(OR(ISBLANK(CD79), NOT(ISNUMBER(CD79))), 0, CD79)-CG79, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW79=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX79=\"211\", BX79=\"212\", BX79=\"221\", BX79=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX79), BX79=\"111\", AW79=1), 0-MIN(0,MAX(CE79-CF79,0))+ 0-MIN(0,MAX(CE79-CF79-0,0))+ 0-MIN(0,MAX(CE79-CF79-0-0,0)),\n                    AND(ISTEXT(BX79), BX79=\"112\", AW79=1), 0-MIN(0,MAX(CE79,0))+ 0-MIN(0,MAX(CE79-0,0))+ 0-MIN(0,MAX(CE79-0-0,0)),\n                    AND(ISTEXT(BX79), BX79=\"121\", AW79=2), 0-MIN(0,MAX(CE79-CG79,0))+ 0-MIN(0,MAX(CE79-CG79-0,0))+ 0-MIN(0,MAX(CE79-CG79-0-0,0)),\n                    AND(ISTEXT(BX79), BX79=\"122\", AW79=2), 0-MIN(0,MAX(CE79,0))+ 0-MIN(0,MAX(CE79-0,0))+ 0-MIN(0,MAX(CE79-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW79=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX79=\"211\", BX79=\"212\", BX79=\"221\", BX79=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX79), BX79=\"111\", AW79=1), IF(ISBLANK(BY79), 0, BY79)-MIN(IF(ISBLANK(BY79), 0, BY79),MAX(CE79-CF79,0))+ IF(ISBLANK(BZ79), 0, BZ79)-MIN(IF(ISBLANK(BZ79), 0, BZ79),MAX(CE79-CF79-IF(ISBLANK(BY79), 0, BY79),0))+ IF(ISBLANK(CA79), 0, CA79)-MIN(IF(ISBLANK(CA79), 0, CA79),MAX(CE79-CF79-IF(ISBLANK(BY79), 0, BY79)-IF(ISBLANK(BZ79), 0, BZ79),0)),\n                    AND(ISTEXT(BX79), BX79=\"112\", AW79=1), IF(ISBLANK(BY79), 0, BY79)-MIN(IF(ISBLANK(BY79), 0, BY79),MAX(CE79,0))+ IF(ISBLANK(BZ79), 0, BZ79)-MIN(IF(ISBLANK(BZ79), 0, BZ79),MAX(CE79-IF(ISBLANK(BY79), 0, BY79),0))+ IF(ISBLANK(CA79), 0, CA79)-MIN(IF(ISBLANK(CA79), 0, CA79),MAX(CE79-IF(ISBLANK(BY79), 0, BY79)-IF(ISBLANK(BZ79), 0, BZ79),0)),\n                    AND(ISTEXT(BX79), BX79=\"121\", AW79=2), IF(ISBLANK(CB79), 0, CB79)-MIN(IF(ISBLANK(CB79), 0, CB79),MAX(CE79-CG79,0))+ IF(ISBLANK(CC79), 0, CC79)-MIN(IF(ISBLANK(CC79), 0, CC79),MAX(CE79-CG79-IF(ISBLANK(CB79), 0, CB79),0))+ IF(ISBLANK(CD79), 0, CD79)-MIN(IF(ISBLANK(CD79), 0, CD79),MAX(CE79-CG79-IF(ISBLANK(CB79), 0, CB79)-IF(ISBLANK(CC79), 0, CC79),0)),\n                    AND(ISTEXT(BX79), BX79=\"122\", AW79=2), IF(ISBLANK(CB79), 0, CB79)-MIN(IF(ISBLANK(CB79), 0, CB79),MAX(CE79,0))+ IF(ISBLANK(CC79), 0, CC79)-MIN(IF(ISBLANK(CC79), 0, CC79),MAX(CE79-IF(ISBLANK(CB79), 0, CB79),0))+ IF(ISBLANK(CD79), 0, CD79)-MIN(IF(ISBLANK(CD79), 0, CD79),MAX(CE79-IF(ISBLANK(CB79), 0, CB79)-IF(ISBLANK(CC79), 0, CC79),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW79=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI79), IF(OR(ISBLANK(CI79), NOT(ISNUMBER(CI79))), 0, CI79),\n                    AW79=1, 0 + 0 + 0,\n                    AW79=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW79=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI79), IF(OR(ISBLANK(CI79), NOT(ISNUMBER(CI79))), 0, CI79),\n                    AW79=1, IF(ISBLANK(BY79), 0, BY79) + IF(ISBLANK(BZ79), 0, BZ79) + IF(ISBLANK(CA79), 0, CA79),\n                    AW79=2, IF(ISBLANK(CB79), 0, CB79) + IF(ISBLANK(CC79), 0, CC79) + IF(ISBLANK(CD79), 0, CD79)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK79>=CJ79, 0,\n        CK79<CJ79, CJ79-CK79\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO79=Pulldown!$A$1,1,CO79=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP79=1, CP79=2)), 0%,\n    ISERROR(MATCH(CQ79, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP79=1, VLOOKUP(CQ79, Subsidy!$A$2:$G$26, 6, 0),\n    CP79=2, VLOOKUP(CQ79, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP79=1, CP79=2)), 0%,\n    ISERROR(MATCH(CQ79, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP79=1, VLOOKUP(CQ79, Subsidy!$A$2:$D$26, 2, 0),\n    CP79=2, VLOOKUP(CQ79, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP79=1, CP79=2)), 0,\n    ISERROR(MATCH(CQ79, Subsidy!$A$2:$A$26, 0)), 0,\n    CP79=2, \"N/A\",\n    AND(CP79=1, CQ79<=9), VLOOKUP(CQ79, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP79=1, CQ79<=9, NOT(ISERROR(MATCH(CQ79, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL79-CU79, 0), 0)","v":0},0,0,0,0,0,0,0]
[71,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C80=\"\", C80=\"Pls select\"), 0,\nC80=Pulldown!$F$2, 1,\nC80=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F80<>\"\", G80<>\"\", G80<F80), \"Invalid Date Order\",\n    AND(F80=\"\", G80=\"\"), \"Input Required\",\n    AND(F80=\"\", G80<>\"\"), IF(G80<E80, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F80=\"\", G80=\"\"), \"Input Required\",\n    G80<E80, \"Date Before Transition\",\n    AND(D80=1, DATEDIF(F80, G80+1, \"y\")>=2), \"1-valid\",\n    AND(D80=1, DATEDIF(F80, G80+1, \"y\")<2), \"1-invalid\",\n    AND(D80=2, DATEDIF(F80, G80+1, \"y\")>=5), \"2-valid\",\n    AND(D80=2, DATEDIF(F80, G80+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H80=\"1-valid\", 1,\n    $H80=\"2-valid\", 2,\n    $H80=\"Input Required\", 3,\n    $H80=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F80=\"\",G80=\"\"),\"Input Required\",\n$F80>=$E80,\"轉制日後開始受僱\",\n$E80>$F80,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J80=\"轉制日前開始受僱\", 1,\n    $J80=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L80=Pulldown!$C$1,22500,$L80=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L80=Pulldown!$C$1,2/3,$L80=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV80=\"\",0,AV80=Pulldown!$B$2,1,AV80=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX80=\"\",0,AX80=Pulldown!$G$1,1,AX80=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV80=\"\",0,BV80=Pulldown!$H$1,1,BV80=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW80=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX80=\"211\", BX80=\"212\", BX80=\"221\", BX80=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX80), BX80=\"111\", AW80=1), MAX(0, IF(CE80-CF80>0, IF(CE80-CF80-0>0, IF(CE80-CF80-0-0>0, CE80-CF80-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX80), BX80=\"112\", AW80=1), MAX(0, IF(CE80-0>0, IF(CE80-0-0>0, IF(CE80-0-0-0>0, CE80-0-0-0-CF80, 0), 0), 0)),\n                    AND(ISTEXT(BX80), BX80=\"121\", AW80=2), MAX(0, IF(CE80-CG80>0, IF(CE80-CG80-0>0, IF(CE80-CG80-0-0>0, CE80-CG80-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX80), BX80=\"122\", AW80=2), MAX(0, IF(CE80-0>0, IF(CE80-0-0>0, IF(CE80-0-0-0>0, CE80-0-0-0-CG80, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW80=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX80=\"211\", BX80=\"212\", BX80=\"221\", BX80=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX80), BX80=\"111\", AW80=1), MAX(0, IF(CE80-CF80>0, IF(CE80-CF80-IF(OR(ISBLANK(BY80), NOT(ISNUMBER(BY80))), 0, BY80)>0, IF(CE80-CF80-IF(OR(ISBLANK(BY80), NOT(ISNUMBER(BY80))), 0, BY80)-IF(OR(ISBLANK(BZ80), NOT(ISNUMBER(BZ80))), 0, BZ80)>0, CE80-CF80-IF(OR(ISBLANK(BY80), NOT(ISNUMBER(BY80))), 0, BY80)-IF(OR(ISBLANK(BZ80), NOT(ISNUMBER(BZ80))), 0, BZ80)-IF(OR(ISBLANK(CA80), NOT(ISNUMBER(CA80))), 0, CA80), 0), 0), 0)),\n                    AND(ISTEXT(BX80), BX80=\"112\", AW80=1), MAX(0, IF(CE80-IF(OR(ISBLANK(BY80), NOT(ISNUMBER(BY80))), 0, BY80)>0, IF(CE80-IF(OR(ISBLANK(BY80), NOT(ISNUMBER(BY80))), 0, BY80)-IF(OR(ISBLANK(BZ80), NOT(ISNUMBER(BZ80))), 0, BZ80)>0, IF(CE80-IF(OR(ISBLANK(BY80), NOT(ISNUMBER(BY80))), 0, BY80)-IF(OR(ISBLANK(BZ80), NOT(ISNUMBER(BZ80))), 0, BZ80)-IF(OR(ISBLANK(CA80), NOT(ISNUMBER(CA80))), 0, CA80)>0, CE80-IF(OR(ISBLANK(BY80), NOT(ISNUMBER(BY80))), 0, BY80)-IF(OR(ISBLANK(BZ80), NOT(ISNUMBER(BZ80))), 0, BZ80)-IF(OR(ISBLANK(CA80), NOT(ISNUMBER(CA80))), 0, CA80)-CF80, 0), 0), 0)),\n                    AND(ISTEXT(BX80), BX80=\"121\", AW80=2), MAX(0, IF(CE80-CG80>0, IF(CE80-CG80-IF(OR(ISBLANK(CB80), NOT(ISNUMBER(CB80))), 0, CB80)>0, IF(CE80-CG80-IF(OR(ISBLANK(CB80), NOT(ISNUMBER(CB80))), 0, CB80)-IF(OR(ISBLANK(CC80), NOT(ISNUMBER(CC80))), 0, CC80)>0, CE80-CG80-IF(OR(ISBLANK(CB80), NOT(ISNUMBER(CB80))), 0, CB80)-IF(OR(ISBLANK(CC80), NOT(ISNUMBER(CC80))), 0, CC80)-IF(OR(ISBLANK(CD80), NOT(ISNUMBER(CD80))), 0, CD80), 0), 0), 0)),\n                    AND(ISTEXT(BX80), BX80=\"122\", AW80=2), MAX(0, IF(CE80-IF(OR(ISBLANK(CB80), NOT(ISNUMBER(CB80))), 0, CB80)>0, IF(CE80-IF(OR(ISBLANK(CB80), NOT(ISNUMBER(CB80))), 0, CB80)-IF(OR(ISBLANK(CC80), NOT(ISNUMBER(CC80))), 0, CC80)>0, IF(CE80-IF(OR(ISBLANK(CB80), NOT(ISNUMBER(CB80))), 0, CB80)-IF(OR(ISBLANK(CC80), NOT(ISNUMBER(CC80))), 0, CC80)-IF(OR(ISBLANK(CD80), NOT(ISNUMBER(CD80))), 0, CD80)>0, CE80-IF(OR(ISBLANK(CB80), NOT(ISNUMBER(CB80))), 0, CB80)-IF(OR(ISBLANK(CC80), NOT(ISNUMBER(CC80))), 0, CC80)-IF(OR(ISBLANK(CD80), NOT(ISNUMBER(CD80))), 0, CD80)-CG80, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW80=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX80=\"211\", BX80=\"212\", BX80=\"221\", BX80=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX80), BX80=\"111\", AW80=1), 0-MIN(0,MAX(CE80-CF80,0))+ 0-MIN(0,MAX(CE80-CF80-0,0))+ 0-MIN(0,MAX(CE80-CF80-0-0,0)),\n                    AND(ISTEXT(BX80), BX80=\"112\", AW80=1), 0-MIN(0,MAX(CE80,0))+ 0-MIN(0,MAX(CE80-0,0))+ 0-MIN(0,MAX(CE80-0-0,0)),\n                    AND(ISTEXT(BX80), BX80=\"121\", AW80=2), 0-MIN(0,MAX(CE80-CG80,0))+ 0-MIN(0,MAX(CE80-CG80-0,0))+ 0-MIN(0,MAX(CE80-CG80-0-0,0)),\n                    AND(ISTEXT(BX80), BX80=\"122\", AW80=2), 0-MIN(0,MAX(CE80,0))+ 0-MIN(0,MAX(CE80-0,0))+ 0-MIN(0,MAX(CE80-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW80=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX80=\"211\", BX80=\"212\", BX80=\"221\", BX80=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX80), BX80=\"111\", AW80=1), IF(ISBLANK(BY80), 0, BY80)-MIN(IF(ISBLANK(BY80), 0, BY80),MAX(CE80-CF80,0))+ IF(ISBLANK(BZ80), 0, BZ80)-MIN(IF(ISBLANK(BZ80), 0, BZ80),MAX(CE80-CF80-IF(ISBLANK(BY80), 0, BY80),0))+ IF(ISBLANK(CA80), 0, CA80)-MIN(IF(ISBLANK(CA80), 0, CA80),MAX(CE80-CF80-IF(ISBLANK(BY80), 0, BY80)-IF(ISBLANK(BZ80), 0, BZ80),0)),\n                    AND(ISTEXT(BX80), BX80=\"112\", AW80=1), IF(ISBLANK(BY80), 0, BY80)-MIN(IF(ISBLANK(BY80), 0, BY80),MAX(CE80,0))+ IF(ISBLANK(BZ80), 0, BZ80)-MIN(IF(ISBLANK(BZ80), 0, BZ80),MAX(CE80-IF(ISBLANK(BY80), 0, BY80),0))+ IF(ISBLANK(CA80), 0, CA80)-MIN(IF(ISBLANK(CA80), 0, CA80),MAX(CE80-IF(ISBLANK(BY80), 0, BY80)-IF(ISBLANK(BZ80), 0, BZ80),0)),\n                    AND(ISTEXT(BX80), BX80=\"121\", AW80=2), IF(ISBLANK(CB80), 0, CB80)-MIN(IF(ISBLANK(CB80), 0, CB80),MAX(CE80-CG80,0))+ IF(ISBLANK(CC80), 0, CC80)-MIN(IF(ISBLANK(CC80), 0, CC80),MAX(CE80-CG80-IF(ISBLANK(CB80), 0, CB80),0))+ IF(ISBLANK(CD80), 0, CD80)-MIN(IF(ISBLANK(CD80), 0, CD80),MAX(CE80-CG80-IF(ISBLANK(CB80), 0, CB80)-IF(ISBLANK(CC80), 0, CC80),0)),\n                    AND(ISTEXT(BX80), BX80=\"122\", AW80=2), IF(ISBLANK(CB80), 0, CB80)-MIN(IF(ISBLANK(CB80), 0, CB80),MAX(CE80,0))+ IF(ISBLANK(CC80), 0, CC80)-MIN(IF(ISBLANK(CC80), 0, CC80),MAX(CE80-IF(ISBLANK(CB80), 0, CB80),0))+ IF(ISBLANK(CD80), 0, CD80)-MIN(IF(ISBLANK(CD80), 0, CD80),MAX(CE80-IF(ISBLANK(CB80), 0, CB80)-IF(ISBLANK(CC80), 0, CC80),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW80=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI80), IF(OR(ISBLANK(CI80), NOT(ISNUMBER(CI80))), 0, CI80),\n                    AW80=1, 0 + 0 + 0,\n                    AW80=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW80=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI80), IF(OR(ISBLANK(CI80), NOT(ISNUMBER(CI80))), 0, CI80),\n                    AW80=1, IF(ISBLANK(BY80), 0, BY80) + IF(ISBLANK(BZ80), 0, BZ80) + IF(ISBLANK(CA80), 0, CA80),\n                    AW80=2, IF(ISBLANK(CB80), 0, CB80) + IF(ISBLANK(CC80), 0, CC80) + IF(ISBLANK(CD80), 0, CD80)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK80>=CJ80, 0,\n        CK80<CJ80, CJ80-CK80\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO80=Pulldown!$A$1,1,CO80=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP80=1, CP80=2)), 0%,\n    ISERROR(MATCH(CQ80, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP80=1, VLOOKUP(CQ80, Subsidy!$A$2:$G$26, 6, 0),\n    CP80=2, VLOOKUP(CQ80, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP80=1, CP80=2)), 0%,\n    ISERROR(MATCH(CQ80, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP80=1, VLOOKUP(CQ80, Subsidy!$A$2:$D$26, 2, 0),\n    CP80=2, VLOOKUP(CQ80, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP80=1, CP80=2)), 0,\n    ISERROR(MATCH(CQ80, Subsidy!$A$2:$A$26, 0)), 0,\n    CP80=2, \"N/A\",\n    AND(CP80=1, CQ80<=9), VLOOKUP(CQ80, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP80=1, CQ80<=9, NOT(ISERROR(MATCH(CQ80, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL80-CU80, 0), 0)","v":0},0,0,0,0,0,0,0]
[72,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C81=\"\", C81=\"Pls select\"), 0,\nC81=Pulldown!$F$2, 1,\nC81=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F81<>\"\", G81<>\"\", G81<F81), \"Invalid Date Order\",\n    AND(F81=\"\", G81=\"\"), \"Input Required\",\n    AND(F81=\"\", G81<>\"\"), IF(G81<E81, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F81=\"\", G81=\"\"), \"Input Required\",\n    G81<E81, \"Date Before Transition\",\n    AND(D81=1, DATEDIF(F81, G81+1, \"y\")>=2), \"1-valid\",\n    AND(D81=1, DATEDIF(F81, G81+1, \"y\")<2), \"1-invalid\",\n    AND(D81=2, DATEDIF(F81, G81+1, \"y\")>=5), \"2-valid\",\n    AND(D81=2, DATEDIF(F81, G81+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H81=\"1-valid\", 1,\n    $H81=\"2-valid\", 2,\n    $H81=\"Input Required\", 3,\n    $H81=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F81=\"\",G81=\"\"),\"Input Required\",\n$F81>=$E81,\"轉制日後開始受僱\",\n$E81>$F81,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J81=\"轉制日前開始受僱\", 1,\n    $J81=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L81=Pulldown!$C$1,22500,$L81=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L81=Pulldown!$C$1,2/3,$L81=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV81=\"\",0,AV81=Pulldown!$B$2,1,AV81=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX81=\"\",0,AX81=Pulldown!$G$1,1,AX81=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV81=\"\",0,BV81=Pulldown!$H$1,1,BV81=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW81=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX81=\"211\", BX81=\"212\", BX81=\"221\", BX81=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX81), BX81=\"111\", AW81=1), MAX(0, IF(CE81-CF81>0, IF(CE81-CF81-0>0, IF(CE81-CF81-0-0>0, CE81-CF81-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX81), BX81=\"112\", AW81=1), MAX(0, IF(CE81-0>0, IF(CE81-0-0>0, IF(CE81-0-0-0>0, CE81-0-0-0-CF81, 0), 0), 0)),\n                    AND(ISTEXT(BX81), BX81=\"121\", AW81=2), MAX(0, IF(CE81-CG81>0, IF(CE81-CG81-0>0, IF(CE81-CG81-0-0>0, CE81-CG81-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX81), BX81=\"122\", AW81=2), MAX(0, IF(CE81-0>0, IF(CE81-0-0>0, IF(CE81-0-0-0>0, CE81-0-0-0-CG81, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW81=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX81=\"211\", BX81=\"212\", BX81=\"221\", BX81=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX81), BX81=\"111\", AW81=1), MAX(0, IF(CE81-CF81>0, IF(CE81-CF81-IF(OR(ISBLANK(BY81), NOT(ISNUMBER(BY81))), 0, BY81)>0, IF(CE81-CF81-IF(OR(ISBLANK(BY81), NOT(ISNUMBER(BY81))), 0, BY81)-IF(OR(ISBLANK(BZ81), NOT(ISNUMBER(BZ81))), 0, BZ81)>0, CE81-CF81-IF(OR(ISBLANK(BY81), NOT(ISNUMBER(BY81))), 0, BY81)-IF(OR(ISBLANK(BZ81), NOT(ISNUMBER(BZ81))), 0, BZ81)-IF(OR(ISBLANK(CA81), NOT(ISNUMBER(CA81))), 0, CA81), 0), 0), 0)),\n                    AND(ISTEXT(BX81), BX81=\"112\", AW81=1), MAX(0, IF(CE81-IF(OR(ISBLANK(BY81), NOT(ISNUMBER(BY81))), 0, BY81)>0, IF(CE81-IF(OR(ISBLANK(BY81), NOT(ISNUMBER(BY81))), 0, BY81)-IF(OR(ISBLANK(BZ81), NOT(ISNUMBER(BZ81))), 0, BZ81)>0, IF(CE81-IF(OR(ISBLANK(BY81), NOT(ISNUMBER(BY81))), 0, BY81)-IF(OR(ISBLANK(BZ81), NOT(ISNUMBER(BZ81))), 0, BZ81)-IF(OR(ISBLANK(CA81), NOT(ISNUMBER(CA81))), 0, CA81)>0, CE81-IF(OR(ISBLANK(BY81), NOT(ISNUMBER(BY81))), 0, BY81)-IF(OR(ISBLANK(BZ81), NOT(ISNUMBER(BZ81))), 0, BZ81)-IF(OR(ISBLANK(CA81), NOT(ISNUMBER(CA81))), 0, CA81)-CF81, 0), 0), 0)),\n                    AND(ISTEXT(BX81), BX81=\"121\", AW81=2), MAX(0, IF(CE81-CG81>0, IF(CE81-CG81-IF(OR(ISBLANK(CB81), NOT(ISNUMBER(CB81))), 0, CB81)>0, IF(CE81-CG81-IF(OR(ISBLANK(CB81), NOT(ISNUMBER(CB81))), 0, CB81)-IF(OR(ISBLANK(CC81), NOT(ISNUMBER(CC81))), 0, CC81)>0, CE81-CG81-IF(OR(ISBLANK(CB81), NOT(ISNUMBER(CB81))), 0, CB81)-IF(OR(ISBLANK(CC81), NOT(ISNUMBER(CC81))), 0, CC81)-IF(OR(ISBLANK(CD81), NOT(ISNUMBER(CD81))), 0, CD81), 0), 0), 0)),\n                    AND(ISTEXT(BX81), BX81=\"122\", AW81=2), MAX(0, IF(CE81-IF(OR(ISBLANK(CB81), NOT(ISNUMBER(CB81))), 0, CB81)>0, IF(CE81-IF(OR(ISBLANK(CB81), NOT(ISNUMBER(CB81))), 0, CB81)-IF(OR(ISBLANK(CC81), NOT(ISNUMBER(CC81))), 0, CC81)>0, IF(CE81-IF(OR(ISBLANK(CB81), NOT(ISNUMBER(CB81))), 0, CB81)-IF(OR(ISBLANK(CC81), NOT(ISNUMBER(CC81))), 0, CC81)-IF(OR(ISBLANK(CD81), NOT(ISNUMBER(CD81))), 0, CD81)>0, CE81-IF(OR(ISBLANK(CB81), NOT(ISNUMBER(CB81))), 0, CB81)-IF(OR(ISBLANK(CC81), NOT(ISNUMBER(CC81))), 0, CC81)-IF(OR(ISBLANK(CD81), NOT(ISNUMBER(CD81))), 0, CD81)-CG81, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW81=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX81=\"211\", BX81=\"212\", BX81=\"221\", BX81=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX81), BX81=\"111\", AW81=1), 0-MIN(0,MAX(CE81-CF81,0))+ 0-MIN(0,MAX(CE81-CF81-0,0))+ 0-MIN(0,MAX(CE81-CF81-0-0,0)),\n                    AND(ISTEXT(BX81), BX81=\"112\", AW81=1), 0-MIN(0,MAX(CE81,0))+ 0-MIN(0,MAX(CE81-0,0))+ 0-MIN(0,MAX(CE81-0-0,0)),\n                    AND(ISTEXT(BX81), BX81=\"121\", AW81=2), 0-MIN(0,MAX(CE81-CG81,0))+ 0-MIN(0,MAX(CE81-CG81-0,0))+ 0-MIN(0,MAX(CE81-CG81-0-0,0)),\n                    AND(ISTEXT(BX81), BX81=\"122\", AW81=2), 0-MIN(0,MAX(CE81,0))+ 0-MIN(0,MAX(CE81-0,0))+ 0-MIN(0,MAX(CE81-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW81=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX81=\"211\", BX81=\"212\", BX81=\"221\", BX81=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX81), BX81=\"111\", AW81=1), IF(ISBLANK(BY81), 0, BY81)-MIN(IF(ISBLANK(BY81), 0, BY81),MAX(CE81-CF81,0))+ IF(ISBLANK(BZ81), 0, BZ81)-MIN(IF(ISBLANK(BZ81), 0, BZ81),MAX(CE81-CF81-IF(ISBLANK(BY81), 0, BY81),0))+ IF(ISBLANK(CA81), 0, CA81)-MIN(IF(ISBLANK(CA81), 0, CA81),MAX(CE81-CF81-IF(ISBLANK(BY81), 0, BY81)-IF(ISBLANK(BZ81), 0, BZ81),0)),\n                    AND(ISTEXT(BX81), BX81=\"112\", AW81=1), IF(ISBLANK(BY81), 0, BY81)-MIN(IF(ISBLANK(BY81), 0, BY81),MAX(CE81,0))+ IF(ISBLANK(BZ81), 0, BZ81)-MIN(IF(ISBLANK(BZ81), 0, BZ81),MAX(CE81-IF(ISBLANK(BY81), 0, BY81),0))+ IF(ISBLANK(CA81), 0, CA81)-MIN(IF(ISBLANK(CA81), 0, CA81),MAX(CE81-IF(ISBLANK(BY81), 0, BY81)-IF(ISBLANK(BZ81), 0, BZ81),0)),\n                    AND(ISTEXT(BX81), BX81=\"121\", AW81=2), IF(ISBLANK(CB81), 0, CB81)-MIN(IF(ISBLANK(CB81), 0, CB81),MAX(CE81-CG81,0))+ IF(ISBLANK(CC81), 0, CC81)-MIN(IF(ISBLANK(CC81), 0, CC81),MAX(CE81-CG81-IF(ISBLANK(CB81), 0, CB81),0))+ IF(ISBLANK(CD81), 0, CD81)-MIN(IF(ISBLANK(CD81), 0, CD81),MAX(CE81-CG81-IF(ISBLANK(CB81), 0, CB81)-IF(ISBLANK(CC81), 0, CC81),0)),\n                    AND(ISTEXT(BX81), BX81=\"122\", AW81=2), IF(ISBLANK(CB81), 0, CB81)-MIN(IF(ISBLANK(CB81), 0, CB81),MAX(CE81,0))+ IF(ISBLANK(CC81), 0, CC81)-MIN(IF(ISBLANK(CC81), 0, CC81),MAX(CE81-IF(ISBLANK(CB81), 0, CB81),0))+ IF(ISBLANK(CD81), 0, CD81)-MIN(IF(ISBLANK(CD81), 0, CD81),MAX(CE81-IF(ISBLANK(CB81), 0, CB81)-IF(ISBLANK(CC81), 0, CC81),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW81=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI81), IF(OR(ISBLANK(CI81), NOT(ISNUMBER(CI81))), 0, CI81),\n                    AW81=1, 0 + 0 + 0,\n                    AW81=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW81=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI81), IF(OR(ISBLANK(CI81), NOT(ISNUMBER(CI81))), 0, CI81),\n                    AW81=1, IF(ISBLANK(BY81), 0, BY81) + IF(ISBLANK(BZ81), 0, BZ81) + IF(ISBLANK(CA81), 0, CA81),\n                    AW81=2, IF(ISBLANK(CB81), 0, CB81) + IF(ISBLANK(CC81), 0, CC81) + IF(ISBLANK(CD81), 0, CD81)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK81>=CJ81, 0,\n        CK81<CJ81, CJ81-CK81\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO81=Pulldown!$A$1,1,CO81=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP81=1, CP81=2)), 0%,\n    ISERROR(MATCH(CQ81, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP81=1, VLOOKUP(CQ81, Subsidy!$A$2:$G$26, 6, 0),\n    CP81=2, VLOOKUP(CQ81, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP81=1, CP81=2)), 0%,\n    ISERROR(MATCH(CQ81, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP81=1, VLOOKUP(CQ81, Subsidy!$A$2:$D$26, 2, 0),\n    CP81=2, VLOOKUP(CQ81, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP81=1, CP81=2)), 0,\n    ISERROR(MATCH(CQ81, Subsidy!$A$2:$A$26, 0)), 0,\n    CP81=2, \"N/A\",\n    AND(CP81=1, CQ81<=9), VLOOKUP(CQ81, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP81=1, CQ81<=9, NOT(ISERROR(MATCH(CQ81, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL81-CU81, 0), 0)","v":0},0,0,0,0,0,0,0]
[73,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C82=\"\", C82=\"Pls select\"), 0,\nC82=Pulldown!$F$2, 1,\nC82=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F82<>\"\", G82<>\"\", G82<F82), \"Invalid Date Order\",\n    AND(F82=\"\", G82=\"\"), \"Input Required\",\n    AND(F82=\"\", G82<>\"\"), IF(G82<E82, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F82=\"\", G82=\"\"), \"Input Required\",\n    G82<E82, \"Date Before Transition\",\n    AND(D82=1, DATEDIF(F82, G82+1, \"y\")>=2), \"1-valid\",\n    AND(D82=1, DATEDIF(F82, G82+1, \"y\")<2), \"1-invalid\",\n    AND(D82=2, DATEDIF(F82, G82+1, \"y\")>=5), \"2-valid\",\n    AND(D82=2, DATEDIF(F82, G82+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H82=\"1-valid\", 1,\n    $H82=\"2-valid\", 2,\n    $H82=\"Input Required\", 3,\n    $H82=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F82=\"\",G82=\"\"),\"Input Required\",\n$F82>=$E82,\"轉制日後開始受僱\",\n$E82>$F82,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J82=\"轉制日前開始受僱\", 1,\n    $J82=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L82=Pulldown!$C$1,22500,$L82=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L82=Pulldown!$C$1,2/3,$L82=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV82=\"\",0,AV82=Pulldown!$B$2,1,AV82=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX82=\"\",0,AX82=Pulldown!$G$1,1,AX82=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV82=\"\",0,BV82=Pulldown!$H$1,1,BV82=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW82=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX82=\"211\", BX82=\"212\", BX82=\"221\", BX82=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX82), BX82=\"111\", AW82=1), MAX(0, IF(CE82-CF82>0, IF(CE82-CF82-0>0, IF(CE82-CF82-0-0>0, CE82-CF82-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX82), BX82=\"112\", AW82=1), MAX(0, IF(CE82-0>0, IF(CE82-0-0>0, IF(CE82-0-0-0>0, CE82-0-0-0-CF82, 0), 0), 0)),\n                    AND(ISTEXT(BX82), BX82=\"121\", AW82=2), MAX(0, IF(CE82-CG82>0, IF(CE82-CG82-0>0, IF(CE82-CG82-0-0>0, CE82-CG82-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX82), BX82=\"122\", AW82=2), MAX(0, IF(CE82-0>0, IF(CE82-0-0>0, IF(CE82-0-0-0>0, CE82-0-0-0-CG82, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW82=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX82=\"211\", BX82=\"212\", BX82=\"221\", BX82=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX82), BX82=\"111\", AW82=1), MAX(0, IF(CE82-CF82>0, IF(CE82-CF82-IF(OR(ISBLANK(BY82), NOT(ISNUMBER(BY82))), 0, BY82)>0, IF(CE82-CF82-IF(OR(ISBLANK(BY82), NOT(ISNUMBER(BY82))), 0, BY82)-IF(OR(ISBLANK(BZ82), NOT(ISNUMBER(BZ82))), 0, BZ82)>0, CE82-CF82-IF(OR(ISBLANK(BY82), NOT(ISNUMBER(BY82))), 0, BY82)-IF(OR(ISBLANK(BZ82), NOT(ISNUMBER(BZ82))), 0, BZ82)-IF(OR(ISBLANK(CA82), NOT(ISNUMBER(CA82))), 0, CA82), 0), 0), 0)),\n                    AND(ISTEXT(BX82), BX82=\"112\", AW82=1), MAX(0, IF(CE82-IF(OR(ISBLANK(BY82), NOT(ISNUMBER(BY82))), 0, BY82)>0, IF(CE82-IF(OR(ISBLANK(BY82), NOT(ISNUMBER(BY82))), 0, BY82)-IF(OR(ISBLANK(BZ82), NOT(ISNUMBER(BZ82))), 0, BZ82)>0, IF(CE82-IF(OR(ISBLANK(BY82), NOT(ISNUMBER(BY82))), 0, BY82)-IF(OR(ISBLANK(BZ82), NOT(ISNUMBER(BZ82))), 0, BZ82)-IF(OR(ISBLANK(CA82), NOT(ISNUMBER(CA82))), 0, CA82)>0, CE82-IF(OR(ISBLANK(BY82), NOT(ISNUMBER(BY82))), 0, BY82)-IF(OR(ISBLANK(BZ82), NOT(ISNUMBER(BZ82))), 0, BZ82)-IF(OR(ISBLANK(CA82), NOT(ISNUMBER(CA82))), 0, CA82)-CF82, 0), 0), 0)),\n                    AND(ISTEXT(BX82), BX82=\"121\", AW82=2), MAX(0, IF(CE82-CG82>0, IF(CE82-CG82-IF(OR(ISBLANK(CB82), NOT(ISNUMBER(CB82))), 0, CB82)>0, IF(CE82-CG82-IF(OR(ISBLANK(CB82), NOT(ISNUMBER(CB82))), 0, CB82)-IF(OR(ISBLANK(CC82), NOT(ISNUMBER(CC82))), 0, CC82)>0, CE82-CG82-IF(OR(ISBLANK(CB82), NOT(ISNUMBER(CB82))), 0, CB82)-IF(OR(ISBLANK(CC82), NOT(ISNUMBER(CC82))), 0, CC82)-IF(OR(ISBLANK(CD82), NOT(ISNUMBER(CD82))), 0, CD82), 0), 0), 0)),\n                    AND(ISTEXT(BX82), BX82=\"122\", AW82=2), MAX(0, IF(CE82-IF(OR(ISBLANK(CB82), NOT(ISNUMBER(CB82))), 0, CB82)>0, IF(CE82-IF(OR(ISBLANK(CB82), NOT(ISNUMBER(CB82))), 0, CB82)-IF(OR(ISBLANK(CC82), NOT(ISNUMBER(CC82))), 0, CC82)>0, IF(CE82-IF(OR(ISBLANK(CB82), NOT(ISNUMBER(CB82))), 0, CB82)-IF(OR(ISBLANK(CC82), NOT(ISNUMBER(CC82))), 0, CC82)-IF(OR(ISBLANK(CD82), NOT(ISNUMBER(CD82))), 0, CD82)>0, CE82-IF(OR(ISBLANK(CB82), NOT(ISNUMBER(CB82))), 0, CB82)-IF(OR(ISBLANK(CC82), NOT(ISNUMBER(CC82))), 0, CC82)-IF(OR(ISBLANK(CD82), NOT(ISNUMBER(CD82))), 0, CD82)-CG82, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW82=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX82=\"211\", BX82=\"212\", BX82=\"221\", BX82=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX82), BX82=\"111\", AW82=1), 0-MIN(0,MAX(CE82-CF82,0))+ 0-MIN(0,MAX(CE82-CF82-0,0))+ 0-MIN(0,MAX(CE82-CF82-0-0,0)),\n                    AND(ISTEXT(BX82), BX82=\"112\", AW82=1), 0-MIN(0,MAX(CE82,0))+ 0-MIN(0,MAX(CE82-0,0))+ 0-MIN(0,MAX(CE82-0-0,0)),\n                    AND(ISTEXT(BX82), BX82=\"121\", AW82=2), 0-MIN(0,MAX(CE82-CG82,0))+ 0-MIN(0,MAX(CE82-CG82-0,0))+ 0-MIN(0,MAX(CE82-CG82-0-0,0)),\n                    AND(ISTEXT(BX82), BX82=\"122\", AW82=2), 0-MIN(0,MAX(CE82,0))+ 0-MIN(0,MAX(CE82-0,0))+ 0-MIN(0,MAX(CE82-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW82=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX82=\"211\", BX82=\"212\", BX82=\"221\", BX82=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX82), BX82=\"111\", AW82=1), IF(ISBLANK(BY82), 0, BY82)-MIN(IF(ISBLANK(BY82), 0, BY82),MAX(CE82-CF82,0))+ IF(ISBLANK(BZ82), 0, BZ82)-MIN(IF(ISBLANK(BZ82), 0, BZ82),MAX(CE82-CF82-IF(ISBLANK(BY82), 0, BY82),0))+ IF(ISBLANK(CA82), 0, CA82)-MIN(IF(ISBLANK(CA82), 0, CA82),MAX(CE82-CF82-IF(ISBLANK(BY82), 0, BY82)-IF(ISBLANK(BZ82), 0, BZ82),0)),\n                    AND(ISTEXT(BX82), BX82=\"112\", AW82=1), IF(ISBLANK(BY82), 0, BY82)-MIN(IF(ISBLANK(BY82), 0, BY82),MAX(CE82,0))+ IF(ISBLANK(BZ82), 0, BZ82)-MIN(IF(ISBLANK(BZ82), 0, BZ82),MAX(CE82-IF(ISBLANK(BY82), 0, BY82),0))+ IF(ISBLANK(CA82), 0, CA82)-MIN(IF(ISBLANK(CA82), 0, CA82),MAX(CE82-IF(ISBLANK(BY82), 0, BY82)-IF(ISBLANK(BZ82), 0, BZ82),0)),\n                    AND(ISTEXT(BX82), BX82=\"121\", AW82=2), IF(ISBLANK(CB82), 0, CB82)-MIN(IF(ISBLANK(CB82), 0, CB82),MAX(CE82-CG82,0))+ IF(ISBLANK(CC82), 0, CC82)-MIN(IF(ISBLANK(CC82), 0, CC82),MAX(CE82-CG82-IF(ISBLANK(CB82), 0, CB82),0))+ IF(ISBLANK(CD82), 0, CD82)-MIN(IF(ISBLANK(CD82), 0, CD82),MAX(CE82-CG82-IF(ISBLANK(CB82), 0, CB82)-IF(ISBLANK(CC82), 0, CC82),0)),\n                    AND(ISTEXT(BX82), BX82=\"122\", AW82=2), IF(ISBLANK(CB82), 0, CB82)-MIN(IF(ISBLANK(CB82), 0, CB82),MAX(CE82,0))+ IF(ISBLANK(CC82), 0, CC82)-MIN(IF(ISBLANK(CC82), 0, CC82),MAX(CE82-IF(ISBLANK(CB82), 0, CB82),0))+ IF(ISBLANK(CD82), 0, CD82)-MIN(IF(ISBLANK(CD82), 0, CD82),MAX(CE82-IF(ISBLANK(CB82), 0, CB82)-IF(ISBLANK(CC82), 0, CC82),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW82=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI82), IF(OR(ISBLANK(CI82), NOT(ISNUMBER(CI82))), 0, CI82),\n                    AW82=1, 0 + 0 + 0,\n                    AW82=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW82=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI82), IF(OR(ISBLANK(CI82), NOT(ISNUMBER(CI82))), 0, CI82),\n                    AW82=1, IF(ISBLANK(BY82), 0, BY82) + IF(ISBLANK(BZ82), 0, BZ82) + IF(ISBLANK(CA82), 0, CA82),\n                    AW82=2, IF(ISBLANK(CB82), 0, CB82) + IF(ISBLANK(CC82), 0, CC82) + IF(ISBLANK(CD82), 0, CD82)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK82>=CJ82, 0,\n        CK82<CJ82, CJ82-CK82\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO82=Pulldown!$A$1,1,CO82=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP82=1, CP82=2)), 0%,\n    ISERROR(MATCH(CQ82, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP82=1, VLOOKUP(CQ82, Subsidy!$A$2:$G$26, 6, 0),\n    CP82=2, VLOOKUP(CQ82, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP82=1, CP82=2)), 0%,\n    ISERROR(MATCH(CQ82, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP82=1, VLOOKUP(CQ82, Subsidy!$A$2:$D$26, 2, 0),\n    CP82=2, VLOOKUP(CQ82, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP82=1, CP82=2)), 0,\n    ISERROR(MATCH(CQ82, Subsidy!$A$2:$A$26, 0)), 0,\n    CP82=2, \"N/A\",\n    AND(CP82=1, CQ82<=9), VLOOKUP(CQ82, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP82=1, CQ82<=9, NOT(ISERROR(MATCH(CQ82, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL82-CU82, 0), 0)","v":0},0,0,0,0,0,0,0]
[74,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C83=\"\", C83=\"Pls select\"), 0,\nC83=Pulldown!$F$2, 1,\nC83=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F83<>\"\", G83<>\"\", G83<F83), \"Invalid Date Order\",\n    AND(F83=\"\", G83=\"\"), \"Input Required\",\n    AND(F83=\"\", G83<>\"\"), IF(G83<E83, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F83=\"\", G83=\"\"), \"Input Required\",\n    G83<E83, \"Date Before Transition\",\n    AND(D83=1, DATEDIF(F83, G83+1, \"y\")>=2), \"1-valid\",\n    AND(D83=1, DATEDIF(F83, G83+1, \"y\")<2), \"1-invalid\",\n    AND(D83=2, DATEDIF(F83, G83+1, \"y\")>=5), \"2-valid\",\n    AND(D83=2, DATEDIF(F83, G83+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H83=\"1-valid\", 1,\n    $H83=\"2-valid\", 2,\n    $H83=\"Input Required\", 3,\n    $H83=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F83=\"\",G83=\"\"),\"Input Required\",\n$F83>=$E83,\"轉制日後開始受僱\",\n$E83>$F83,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J83=\"轉制日前開始受僱\", 1,\n    $J83=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L83=Pulldown!$C$1,22500,$L83=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L83=Pulldown!$C$1,2/3,$L83=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV83=\"\",0,AV83=Pulldown!$B$2,1,AV83=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX83=\"\",0,AX83=Pulldown!$G$1,1,AX83=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV83=\"\",0,BV83=Pulldown!$H$1,1,BV83=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW83=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX83=\"211\", BX83=\"212\", BX83=\"221\", BX83=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX83), BX83=\"111\", AW83=1), MAX(0, IF(CE83-CF83>0, IF(CE83-CF83-0>0, IF(CE83-CF83-0-0>0, CE83-CF83-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX83), BX83=\"112\", AW83=1), MAX(0, IF(CE83-0>0, IF(CE83-0-0>0, IF(CE83-0-0-0>0, CE83-0-0-0-CF83, 0), 0), 0)),\n                    AND(ISTEXT(BX83), BX83=\"121\", AW83=2), MAX(0, IF(CE83-CG83>0, IF(CE83-CG83-0>0, IF(CE83-CG83-0-0>0, CE83-CG83-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX83), BX83=\"122\", AW83=2), MAX(0, IF(CE83-0>0, IF(CE83-0-0>0, IF(CE83-0-0-0>0, CE83-0-0-0-CG83, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW83=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX83=\"211\", BX83=\"212\", BX83=\"221\", BX83=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX83), BX83=\"111\", AW83=1), MAX(0, IF(CE83-CF83>0, IF(CE83-CF83-IF(OR(ISBLANK(BY83), NOT(ISNUMBER(BY83))), 0, BY83)>0, IF(CE83-CF83-IF(OR(ISBLANK(BY83), NOT(ISNUMBER(BY83))), 0, BY83)-IF(OR(ISBLANK(BZ83), NOT(ISNUMBER(BZ83))), 0, BZ83)>0, CE83-CF83-IF(OR(ISBLANK(BY83), NOT(ISNUMBER(BY83))), 0, BY83)-IF(OR(ISBLANK(BZ83), NOT(ISNUMBER(BZ83))), 0, BZ83)-IF(OR(ISBLANK(CA83), NOT(ISNUMBER(CA83))), 0, CA83), 0), 0), 0)),\n                    AND(ISTEXT(BX83), BX83=\"112\", AW83=1), MAX(0, IF(CE83-IF(OR(ISBLANK(BY83), NOT(ISNUMBER(BY83))), 0, BY83)>0, IF(CE83-IF(OR(ISBLANK(BY83), NOT(ISNUMBER(BY83))), 0, BY83)-IF(OR(ISBLANK(BZ83), NOT(ISNUMBER(BZ83))), 0, BZ83)>0, IF(CE83-IF(OR(ISBLANK(BY83), NOT(ISNUMBER(BY83))), 0, BY83)-IF(OR(ISBLANK(BZ83), NOT(ISNUMBER(BZ83))), 0, BZ83)-IF(OR(ISBLANK(CA83), NOT(ISNUMBER(CA83))), 0, CA83)>0, CE83-IF(OR(ISBLANK(BY83), NOT(ISNUMBER(BY83))), 0, BY83)-IF(OR(ISBLANK(BZ83), NOT(ISNUMBER(BZ83))), 0, BZ83)-IF(OR(ISBLANK(CA83), NOT(ISNUMBER(CA83))), 0, CA83)-CF83, 0), 0), 0)),\n                    AND(ISTEXT(BX83), BX83=\"121\", AW83=2), MAX(0, IF(CE83-CG83>0, IF(CE83-CG83-IF(OR(ISBLANK(CB83), NOT(ISNUMBER(CB83))), 0, CB83)>0, IF(CE83-CG83-IF(OR(ISBLANK(CB83), NOT(ISNUMBER(CB83))), 0, CB83)-IF(OR(ISBLANK(CC83), NOT(ISNUMBER(CC83))), 0, CC83)>0, CE83-CG83-IF(OR(ISBLANK(CB83), NOT(ISNUMBER(CB83))), 0, CB83)-IF(OR(ISBLANK(CC83), NOT(ISNUMBER(CC83))), 0, CC83)-IF(OR(ISBLANK(CD83), NOT(ISNUMBER(CD83))), 0, CD83), 0), 0), 0)),\n                    AND(ISTEXT(BX83), BX83=\"122\", AW83=2), MAX(0, IF(CE83-IF(OR(ISBLANK(CB83), NOT(ISNUMBER(CB83))), 0, CB83)>0, IF(CE83-IF(OR(ISBLANK(CB83), NOT(ISNUMBER(CB83))), 0, CB83)-IF(OR(ISBLANK(CC83), NOT(ISNUMBER(CC83))), 0, CC83)>0, IF(CE83-IF(OR(ISBLANK(CB83), NOT(ISNUMBER(CB83))), 0, CB83)-IF(OR(ISBLANK(CC83), NOT(ISNUMBER(CC83))), 0, CC83)-IF(OR(ISBLANK(CD83), NOT(ISNUMBER(CD83))), 0, CD83)>0, CE83-IF(OR(ISBLANK(CB83), NOT(ISNUMBER(CB83))), 0, CB83)-IF(OR(ISBLANK(CC83), NOT(ISNUMBER(CC83))), 0, CC83)-IF(OR(ISBLANK(CD83), NOT(ISNUMBER(CD83))), 0, CD83)-CG83, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW83=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX83=\"211\", BX83=\"212\", BX83=\"221\", BX83=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX83), BX83=\"111\", AW83=1), 0-MIN(0,MAX(CE83-CF83,0))+ 0-MIN(0,MAX(CE83-CF83-0,0))+ 0-MIN(0,MAX(CE83-CF83-0-0,0)),\n                    AND(ISTEXT(BX83), BX83=\"112\", AW83=1), 0-MIN(0,MAX(CE83,0))+ 0-MIN(0,MAX(CE83-0,0))+ 0-MIN(0,MAX(CE83-0-0,0)),\n                    AND(ISTEXT(BX83), BX83=\"121\", AW83=2), 0-MIN(0,MAX(CE83-CG83,0))+ 0-MIN(0,MAX(CE83-CG83-0,0))+ 0-MIN(0,MAX(CE83-CG83-0-0,0)),\n                    AND(ISTEXT(BX83), BX83=\"122\", AW83=2), 0-MIN(0,MAX(CE83,0))+ 0-MIN(0,MAX(CE83-0,0))+ 0-MIN(0,MAX(CE83-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW83=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX83=\"211\", BX83=\"212\", BX83=\"221\", BX83=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX83), BX83=\"111\", AW83=1), IF(ISBLANK(BY83), 0, BY83)-MIN(IF(ISBLANK(BY83), 0, BY83),MAX(CE83-CF83,0))+ IF(ISBLANK(BZ83), 0, BZ83)-MIN(IF(ISBLANK(BZ83), 0, BZ83),MAX(CE83-CF83-IF(ISBLANK(BY83), 0, BY83),0))+ IF(ISBLANK(CA83), 0, CA83)-MIN(IF(ISBLANK(CA83), 0, CA83),MAX(CE83-CF83-IF(ISBLANK(BY83), 0, BY83)-IF(ISBLANK(BZ83), 0, BZ83),0)),\n                    AND(ISTEXT(BX83), BX83=\"112\", AW83=1), IF(ISBLANK(BY83), 0, BY83)-MIN(IF(ISBLANK(BY83), 0, BY83),MAX(CE83,0))+ IF(ISBLANK(BZ83), 0, BZ83)-MIN(IF(ISBLANK(BZ83), 0, BZ83),MAX(CE83-IF(ISBLANK(BY83), 0, BY83),0))+ IF(ISBLANK(CA83), 0, CA83)-MIN(IF(ISBLANK(CA83), 0, CA83),MAX(CE83-IF(ISBLANK(BY83), 0, BY83)-IF(ISBLANK(BZ83), 0, BZ83),0)),\n                    AND(ISTEXT(BX83), BX83=\"121\", AW83=2), IF(ISBLANK(CB83), 0, CB83)-MIN(IF(ISBLANK(CB83), 0, CB83),MAX(CE83-CG83,0))+ IF(ISBLANK(CC83), 0, CC83)-MIN(IF(ISBLANK(CC83), 0, CC83),MAX(CE83-CG83-IF(ISBLANK(CB83), 0, CB83),0))+ IF(ISBLANK(CD83), 0, CD83)-MIN(IF(ISBLANK(CD83), 0, CD83),MAX(CE83-CG83-IF(ISBLANK(CB83), 0, CB83)-IF(ISBLANK(CC83), 0, CC83),0)),\n                    AND(ISTEXT(BX83), BX83=\"122\", AW83=2), IF(ISBLANK(CB83), 0, CB83)-MIN(IF(ISBLANK(CB83), 0, CB83),MAX(CE83,0))+ IF(ISBLANK(CC83), 0, CC83)-MIN(IF(ISBLANK(CC83), 0, CC83),MAX(CE83-IF(ISBLANK(CB83), 0, CB83),0))+ IF(ISBLANK(CD83), 0, CD83)-MIN(IF(ISBLANK(CD83), 0, CD83),MAX(CE83-IF(ISBLANK(CB83), 0, CB83)-IF(ISBLANK(CC83), 0, CC83),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW83=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI83), IF(OR(ISBLANK(CI83), NOT(ISNUMBER(CI83))), 0, CI83),\n                    AW83=1, 0 + 0 + 0,\n                    AW83=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW83=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI83), IF(OR(ISBLANK(CI83), NOT(ISNUMBER(CI83))), 0, CI83),\n                    AW83=1, IF(ISBLANK(BY83), 0, BY83) + IF(ISBLANK(BZ83), 0, BZ83) + IF(ISBLANK(CA83), 0, CA83),\n                    AW83=2, IF(ISBLANK(CB83), 0, CB83) + IF(ISBLANK(CC83), 0, CC83) + IF(ISBLANK(CD83), 0, CD83)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK83>=CJ83, 0,\n        CK83<CJ83, CJ83-CK83\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO83=Pulldown!$A$1,1,CO83=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP83=1, CP83=2)), 0%,\n    ISERROR(MATCH(CQ83, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP83=1, VLOOKUP(CQ83, Subsidy!$A$2:$G$26, 6, 0),\n    CP83=2, VLOOKUP(CQ83, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP83=1, CP83=2)), 0%,\n    ISERROR(MATCH(CQ83, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP83=1, VLOOKUP(CQ83, Subsidy!$A$2:$D$26, 2, 0),\n    CP83=2, VLOOKUP(CQ83, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP83=1, CP83=2)), 0,\n    ISERROR(MATCH(CQ83, Subsidy!$A$2:$A$26, 0)), 0,\n    CP83=2, \"N/A\",\n    AND(CP83=1, CQ83<=9), VLOOKUP(CQ83, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP83=1, CQ83<=9, NOT(ISERROR(MATCH(CQ83, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL83-CU83, 0), 0)","v":0},0,0,0,0,0,0,0]
[75,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C84=\"\", C84=\"Pls select\"), 0,\nC84=Pulldown!$F$2, 1,\nC84=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F84<>\"\", G84<>\"\", G84<F84), \"Invalid Date Order\",\n    AND(F84=\"\", G84=\"\"), \"Input Required\",\n    AND(F84=\"\", G84<>\"\"), IF(G84<E84, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F84=\"\", G84=\"\"), \"Input Required\",\n    G84<E84, \"Date Before Transition\",\n    AND(D84=1, DATEDIF(F84, G84+1, \"y\")>=2), \"1-valid\",\n    AND(D84=1, DATEDIF(F84, G84+1, \"y\")<2), \"1-invalid\",\n    AND(D84=2, DATEDIF(F84, G84+1, \"y\")>=5), \"2-valid\",\n    AND(D84=2, DATEDIF(F84, G84+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H84=\"1-valid\", 1,\n    $H84=\"2-valid\", 2,\n    $H84=\"Input Required\", 3,\n    $H84=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F84=\"\",G84=\"\"),\"Input Required\",\n$F84>=$E84,\"轉制日後開始受僱\",\n$E84>$F84,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J84=\"轉制日前開始受僱\", 1,\n    $J84=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L84=Pulldown!$C$1,22500,$L84=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L84=Pulldown!$C$1,2/3,$L84=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","",{"$f":"IF(OR(I84=1, I84=2), IF(F84<=E84, DATE(YEAR(E84)+AH84+1, MONTH(E84), DAY(E84))-DATE(YEAR(E84)+AH84, MONTH(E84), DAY(E84)), DATE(YEAR(F84)+AH84+1, MONTH(F84), DAY(F84))-DATE(YEAR(F84)+AH84, MONTH(F84), DAY(F84))), \"\")","v":""},"","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV84=\"\",0,AV84=Pulldown!$B$2,1,AV84=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX84=\"\",0,AX84=Pulldown!$G$1,1,AX84=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV84=\"\",0,BV84=Pulldown!$H$1,1,BV84=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW84=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX84=\"211\", BX84=\"212\", BX84=\"221\", BX84=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX84), BX84=\"111\", AW84=1), MAX(0, IF(CE84-CF84>0, IF(CE84-CF84-0>0, IF(CE84-CF84-0-0>0, CE84-CF84-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX84), BX84=\"112\", AW84=1), MAX(0, IF(CE84-0>0, IF(CE84-0-0>0, IF(CE84-0-0-0>0, CE84-0-0-0-CF84, 0), 0), 0)),\n                    AND(ISTEXT(BX84), BX84=\"121\", AW84=2), MAX(0, IF(CE84-CG84>0, IF(CE84-CG84-0>0, IF(CE84-CG84-0-0>0, CE84-CG84-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX84), BX84=\"122\", AW84=2), MAX(0, IF(CE84-0>0, IF(CE84-0-0>0, IF(CE84-0-0-0>0, CE84-0-0-0-CG84, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW84=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX84=\"211\", BX84=\"212\", BX84=\"221\", BX84=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX84), BX84=\"111\", AW84=1), MAX(0, IF(CE84-CF84>0, IF(CE84-CF84-IF(OR(ISBLANK(BY84), NOT(ISNUMBER(BY84))), 0, BY84)>0, IF(CE84-CF84-IF(OR(ISBLANK(BY84), NOT(ISNUMBER(BY84))), 0, BY84)-IF(OR(ISBLANK(BZ84), NOT(ISNUMBER(BZ84))), 0, BZ84)>0, CE84-CF84-IF(OR(ISBLANK(BY84), NOT(ISNUMBER(BY84))), 0, BY84)-IF(OR(ISBLANK(BZ84), NOT(ISNUMBER(BZ84))), 0, BZ84)-IF(OR(ISBLANK(CA84), NOT(ISNUMBER(CA84))), 0, CA84), 0), 0), 0)),\n                    AND(ISTEXT(BX84), BX84=\"112\", AW84=1), MAX(0, IF(CE84-IF(OR(ISBLANK(BY84), NOT(ISNUMBER(BY84))), 0, BY84)>0, IF(CE84-IF(OR(ISBLANK(BY84), NOT(ISNUMBER(BY84))), 0, BY84)-IF(OR(ISBLANK(BZ84), NOT(ISNUMBER(BZ84))), 0, BZ84)>0, IF(CE84-IF(OR(ISBLANK(BY84), NOT(ISNUMBER(BY84))), 0, BY84)-IF(OR(ISBLANK(BZ84), NOT(ISNUMBER(BZ84))), 0, BZ84)-IF(OR(ISBLANK(CA84), NOT(ISNUMBER(CA84))), 0, CA84)>0, CE84-IF(OR(ISBLANK(BY84), NOT(ISNUMBER(BY84))), 0, BY84)-IF(OR(ISBLANK(BZ84), NOT(ISNUMBER(BZ84))), 0, BZ84)-IF(OR(ISBLANK(CA84), NOT(ISNUMBER(CA84))), 0, CA84)-CF84, 0), 0), 0)),\n                    AND(ISTEXT(BX84), BX84=\"121\", AW84=2), MAX(0, IF(CE84-CG84>0, IF(CE84-CG84-IF(OR(ISBLANK(CB84), NOT(ISNUMBER(CB84))), 0, CB84)>0, IF(CE84-CG84-IF(OR(ISBLANK(CB84), NOT(ISNUMBER(CB84))), 0, CB84)-IF(OR(ISBLANK(CC84), NOT(ISNUMBER(CC84))), 0, CC84)>0, CE84-CG84-IF(OR(ISBLANK(CB84), NOT(ISNUMBER(CB84))), 0, CB84)-IF(OR(ISBLANK(CC84), NOT(ISNUMBER(CC84))), 0, CC84)-IF(OR(ISBLANK(CD84), NOT(ISNUMBER(CD84))), 0, CD84), 0), 0), 0)),\n                    AND(ISTEXT(BX84), BX84=\"122\", AW84=2), MAX(0, IF(CE84-IF(OR(ISBLANK(CB84), NOT(ISNUMBER(CB84))), 0, CB84)>0, IF(CE84-IF(OR(ISBLANK(CB84), NOT(ISNUMBER(CB84))), 0, CB84)-IF(OR(ISBLANK(CC84), NOT(ISNUMBER(CC84))), 0, CC84)>0, IF(CE84-IF(OR(ISBLANK(CB84), NOT(ISNUMBER(CB84))), 0, CB84)-IF(OR(ISBLANK(CC84), NOT(ISNUMBER(CC84))), 0, CC84)-IF(OR(ISBLANK(CD84), NOT(ISNUMBER(CD84))), 0, CD84)>0, CE84-IF(OR(ISBLANK(CB84), NOT(ISNUMBER(CB84))), 0, CB84)-IF(OR(ISBLANK(CC84), NOT(ISNUMBER(CC84))), 0, CC84)-IF(OR(ISBLANK(CD84), NOT(ISNUMBER(CD84))), 0, CD84)-CG84, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW84=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX84=\"211\", BX84=\"212\", BX84=\"221\", BX84=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX84), BX84=\"111\", AW84=1), 0-MIN(0,MAX(CE84-CF84,0))+ 0-MIN(0,MAX(CE84-CF84-0,0))+ 0-MIN(0,MAX(CE84-CF84-0-0,0)),\n                    AND(ISTEXT(BX84), BX84=\"112\", AW84=1), 0-MIN(0,MAX(CE84,0))+ 0-MIN(0,MAX(CE84-0,0))+ 0-MIN(0,MAX(CE84-0-0,0)),\n                    AND(ISTEXT(BX84), BX84=\"121\", AW84=2), 0-MIN(0,MAX(CE84-CG84,0))+ 0-MIN(0,MAX(CE84-CG84-0,0))+ 0-MIN(0,MAX(CE84-CG84-0-0,0)),\n                    AND(ISTEXT(BX84), BX84=\"122\", AW84=2), 0-MIN(0,MAX(CE84,0))+ 0-MIN(0,MAX(CE84-0,0))+ 0-MIN(0,MAX(CE84-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW84=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX84=\"211\", BX84=\"212\", BX84=\"221\", BX84=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX84), BX84=\"111\", AW84=1), IF(ISBLANK(BY84), 0, BY84)-MIN(IF(ISBLANK(BY84), 0, BY84),MAX(CE84-CF84,0))+ IF(ISBLANK(BZ84), 0, BZ84)-MIN(IF(ISBLANK(BZ84), 0, BZ84),MAX(CE84-CF84-IF(ISBLANK(BY84), 0, BY84),0))+ IF(ISBLANK(CA84), 0, CA84)-MIN(IF(ISBLANK(CA84), 0, CA84),MAX(CE84-CF84-IF(ISBLANK(BY84), 0, BY84)-IF(ISBLANK(BZ84), 0, BZ84),0)),\n                    AND(ISTEXT(BX84), BX84=\"112\", AW84=1), IF(ISBLANK(BY84), 0, BY84)-MIN(IF(ISBLANK(BY84), 0, BY84),MAX(CE84,0))+ IF(ISBLANK(BZ84), 0, BZ84)-MIN(IF(ISBLANK(BZ84), 0, BZ84),MAX(CE84-IF(ISBLANK(BY84), 0, BY84),0))+ IF(ISBLANK(CA84), 0, CA84)-MIN(IF(ISBLANK(CA84), 0, CA84),MAX(CE84-IF(ISBLANK(BY84), 0, BY84)-IF(ISBLANK(BZ84), 0, BZ84),0)),\n                    AND(ISTEXT(BX84), BX84=\"121\", AW84=2), IF(ISBLANK(CB84), 0, CB84)-MIN(IF(ISBLANK(CB84), 0, CB84),MAX(CE84-CG84,0))+ IF(ISBLANK(CC84), 0, CC84)-MIN(IF(ISBLANK(CC84), 0, CC84),MAX(CE84-CG84-IF(ISBLANK(CB84), 0, CB84),0))+ IF(ISBLANK(CD84), 0, CD84)-MIN(IF(ISBLANK(CD84), 0, CD84),MAX(CE84-CG84-IF(ISBLANK(CB84), 0, CB84)-IF(ISBLANK(CC84), 0, CC84),0)),\n                    AND(ISTEXT(BX84), BX84=\"122\", AW84=2), IF(ISBLANK(CB84), 0, CB84)-MIN(IF(ISBLANK(CB84), 0, CB84),MAX(CE84,0))+ IF(ISBLANK(CC84), 0, CC84)-MIN(IF(ISBLANK(CC84), 0, CC84),MAX(CE84-IF(ISBLANK(CB84), 0, CB84),0))+ IF(ISBLANK(CD84), 0, CD84)-MIN(IF(ISBLANK(CD84), 0, CD84),MAX(CE84-IF(ISBLANK(CB84), 0, CB84)-IF(ISBLANK(CC84), 0, CC84),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW84=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI84), IF(OR(ISBLANK(CI84), NOT(ISNUMBER(CI84))), 0, CI84),\n                    AW84=1, 0 + 0 + 0,\n                    AW84=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW84=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI84), IF(OR(ISBLANK(CI84), NOT(ISNUMBER(CI84))), 0, CI84),\n                    AW84=1, IF(ISBLANK(BY84), 0, BY84) + IF(ISBLANK(BZ84), 0, BZ84) + IF(ISBLANK(CA84), 0, CA84),\n                    AW84=2, IF(ISBLANK(CB84), 0, CB84) + IF(ISBLANK(CC84), 0, CC84) + IF(ISBLANK(CD84), 0, CD84)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK84>=CJ84, 0,\n        CK84<CJ84, CJ84-CK84\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO84=Pulldown!$A$1,1,CO84=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP84=1, CP84=2)), 0%,\n    ISERROR(MATCH(CQ84, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP84=1, VLOOKUP(CQ84, Subsidy!$A$2:$G$26, 6, 0),\n    CP84=2, VLOOKUP(CQ84, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP84=1, CP84=2)), 0%,\n    ISERROR(MATCH(CQ84, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP84=1, VLOOKUP(CQ84, Subsidy!$A$2:$D$26, 2, 0),\n    CP84=2, VLOOKUP(CQ84, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP84=1, CP84=2)), 0,\n    ISERROR(MATCH(CQ84, Subsidy!$A$2:$A$26, 0)), 0,\n    CP84=2, \"N/A\",\n    AND(CP84=1, CQ84<=9), VLOOKUP(CQ84, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP84=1, CQ84<=9, NOT(ISERROR(MATCH(CQ84, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL84-CU84, 0), 0)","v":0},0,0,0,0,0,0,0]
[76,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C85=\"\", C85=\"Pls select\"), 0,\nC85=Pulldown!$F$2, 1,\nC85=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F85<>\"\", G85<>\"\", G85<F85), \"Invalid Date Order\",\n    AND(F85=\"\", G85=\"\"), \"Input Required\",\n    AND(F85=\"\", G85<>\"\"), IF(G85<E85, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F85=\"\", G85=\"\"), \"Input Required\",\n    G85<E85, \"Date Before Transition\",\n    AND(D85=1, DATEDIF(F85, G85+1, \"y\")>=2), \"1-valid\",\n    AND(D85=1, DATEDIF(F85, G85+1, \"y\")<2), \"1-invalid\",\n    AND(D85=2, DATEDIF(F85, G85+1, \"y\")>=5), \"2-valid\",\n    AND(D85=2, DATEDIF(F85, G85+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H85=\"1-valid\", 1,\n    $H85=\"2-valid\", 2,\n    $H85=\"Input Required\", 3,\n    $H85=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F85=\"\",G85=\"\"),\"Input Required\",\n$F85>=$E85,\"轉制日後開始受僱\",\n$E85>$F85,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J85=\"轉制日前開始受僱\", 1,\n    $J85=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L85=Pulldown!$C$1,22500,$L85=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L85=Pulldown!$C$1,2/3,$L85=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV85=\"\",0,AV85=Pulldown!$B$2,1,AV85=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX85=\"\",0,AX85=Pulldown!$G$1,1,AX85=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV85=\"\",0,BV85=Pulldown!$H$1,1,BV85=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW85=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX85=\"211\", BX85=\"212\", BX85=\"221\", BX85=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX85), BX85=\"111\", AW85=1), MAX(0, IF(CE85-CF85>0, IF(CE85-CF85-0>0, IF(CE85-CF85-0-0>0, CE85-CF85-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX85), BX85=\"112\", AW85=1), MAX(0, IF(CE85-0>0, IF(CE85-0-0>0, IF(CE85-0-0-0>0, CE85-0-0-0-CF85, 0), 0), 0)),\n                    AND(ISTEXT(BX85), BX85=\"121\", AW85=2), MAX(0, IF(CE85-CG85>0, IF(CE85-CG85-0>0, IF(CE85-CG85-0-0>0, CE85-CG85-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX85), BX85=\"122\", AW85=2), MAX(0, IF(CE85-0>0, IF(CE85-0-0>0, IF(CE85-0-0-0>0, CE85-0-0-0-CG85, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW85=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX85=\"211\", BX85=\"212\", BX85=\"221\", BX85=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX85), BX85=\"111\", AW85=1), MAX(0, IF(CE85-CF85>0, IF(CE85-CF85-IF(OR(ISBLANK(BY85), NOT(ISNUMBER(BY85))), 0, BY85)>0, IF(CE85-CF85-IF(OR(ISBLANK(BY85), NOT(ISNUMBER(BY85))), 0, BY85)-IF(OR(ISBLANK(BZ85), NOT(ISNUMBER(BZ85))), 0, BZ85)>0, CE85-CF85-IF(OR(ISBLANK(BY85), NOT(ISNUMBER(BY85))), 0, BY85)-IF(OR(ISBLANK(BZ85), NOT(ISNUMBER(BZ85))), 0, BZ85)-IF(OR(ISBLANK(CA85), NOT(ISNUMBER(CA85))), 0, CA85), 0), 0), 0)),\n                    AND(ISTEXT(BX85), BX85=\"112\", AW85=1), MAX(0, IF(CE85-IF(OR(ISBLANK(BY85), NOT(ISNUMBER(BY85))), 0, BY85)>0, IF(CE85-IF(OR(ISBLANK(BY85), NOT(ISNUMBER(BY85))), 0, BY85)-IF(OR(ISBLANK(BZ85), NOT(ISNUMBER(BZ85))), 0, BZ85)>0, IF(CE85-IF(OR(ISBLANK(BY85), NOT(ISNUMBER(BY85))), 0, BY85)-IF(OR(ISBLANK(BZ85), NOT(ISNUMBER(BZ85))), 0, BZ85)-IF(OR(ISBLANK(CA85), NOT(ISNUMBER(CA85))), 0, CA85)>0, CE85-IF(OR(ISBLANK(BY85), NOT(ISNUMBER(BY85))), 0, BY85)-IF(OR(ISBLANK(BZ85), NOT(ISNUMBER(BZ85))), 0, BZ85)-IF(OR(ISBLANK(CA85), NOT(ISNUMBER(CA85))), 0, CA85)-CF85, 0), 0), 0)),\n                    AND(ISTEXT(BX85), BX85=\"121\", AW85=2), MAX(0, IF(CE85-CG85>0, IF(CE85-CG85-IF(OR(ISBLANK(CB85), NOT(ISNUMBER(CB85))), 0, CB85)>0, IF(CE85-CG85-IF(OR(ISBLANK(CB85), NOT(ISNUMBER(CB85))), 0, CB85)-IF(OR(ISBLANK(CC85), NOT(ISNUMBER(CC85))), 0, CC85)>0, CE85-CG85-IF(OR(ISBLANK(CB85), NOT(ISNUMBER(CB85))), 0, CB85)-IF(OR(ISBLANK(CC85), NOT(ISNUMBER(CC85))), 0, CC85)-IF(OR(ISBLANK(CD85), NOT(ISNUMBER(CD85))), 0, CD85), 0), 0), 0)),\n                    AND(ISTEXT(BX85), BX85=\"122\", AW85=2), MAX(0, IF(CE85-IF(OR(ISBLANK(CB85), NOT(ISNUMBER(CB85))), 0, CB85)>0, IF(CE85-IF(OR(ISBLANK(CB85), NOT(ISNUMBER(CB85))), 0, CB85)-IF(OR(ISBLANK(CC85), NOT(ISNUMBER(CC85))), 0, CC85)>0, IF(CE85-IF(OR(ISBLANK(CB85), NOT(ISNUMBER(CB85))), 0, CB85)-IF(OR(ISBLANK(CC85), NOT(ISNUMBER(CC85))), 0, CC85)-IF(OR(ISBLANK(CD85), NOT(ISNUMBER(CD85))), 0, CD85)>0, CE85-IF(OR(ISBLANK(CB85), NOT(ISNUMBER(CB85))), 0, CB85)-IF(OR(ISBLANK(CC85), NOT(ISNUMBER(CC85))), 0, CC85)-IF(OR(ISBLANK(CD85), NOT(ISNUMBER(CD85))), 0, CD85)-CG85, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW85=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX85=\"211\", BX85=\"212\", BX85=\"221\", BX85=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX85), BX85=\"111\", AW85=1), 0-MIN(0,MAX(CE85-CF85,0))+ 0-MIN(0,MAX(CE85-CF85-0,0))+ 0-MIN(0,MAX(CE85-CF85-0-0,0)),\n                    AND(ISTEXT(BX85), BX85=\"112\", AW85=1), 0-MIN(0,MAX(CE85,0))+ 0-MIN(0,MAX(CE85-0,0))+ 0-MIN(0,MAX(CE85-0-0,0)),\n                    AND(ISTEXT(BX85), BX85=\"121\", AW85=2), 0-MIN(0,MAX(CE85-CG85,0))+ 0-MIN(0,MAX(CE85-CG85-0,0))+ 0-MIN(0,MAX(CE85-CG85-0-0,0)),\n                    AND(ISTEXT(BX85), BX85=\"122\", AW85=2), 0-MIN(0,MAX(CE85,0))+ 0-MIN(0,MAX(CE85-0,0))+ 0-MIN(0,MAX(CE85-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW85=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX85=\"211\", BX85=\"212\", BX85=\"221\", BX85=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX85), BX85=\"111\", AW85=1), IF(ISBLANK(BY85), 0, BY85)-MIN(IF(ISBLANK(BY85), 0, BY85),MAX(CE85-CF85,0))+ IF(ISBLANK(BZ85), 0, BZ85)-MIN(IF(ISBLANK(BZ85), 0, BZ85),MAX(CE85-CF85-IF(ISBLANK(BY85), 0, BY85),0))+ IF(ISBLANK(CA85), 0, CA85)-MIN(IF(ISBLANK(CA85), 0, CA85),MAX(CE85-CF85-IF(ISBLANK(BY85), 0, BY85)-IF(ISBLANK(BZ85), 0, BZ85),0)),\n                    AND(ISTEXT(BX85), BX85=\"112\", AW85=1), IF(ISBLANK(BY85), 0, BY85)-MIN(IF(ISBLANK(BY85), 0, BY85),MAX(CE85,0))+ IF(ISBLANK(BZ85), 0, BZ85)-MIN(IF(ISBLANK(BZ85), 0, BZ85),MAX(CE85-IF(ISBLANK(BY85), 0, BY85),0))+ IF(ISBLANK(CA85), 0, CA85)-MIN(IF(ISBLANK(CA85), 0, CA85),MAX(CE85-IF(ISBLANK(BY85), 0, BY85)-IF(ISBLANK(BZ85), 0, BZ85),0)),\n                    AND(ISTEXT(BX85), BX85=\"121\", AW85=2), IF(ISBLANK(CB85), 0, CB85)-MIN(IF(ISBLANK(CB85), 0, CB85),MAX(CE85-CG85,0))+ IF(ISBLANK(CC85), 0, CC85)-MIN(IF(ISBLANK(CC85), 0, CC85),MAX(CE85-CG85-IF(ISBLANK(CB85), 0, CB85),0))+ IF(ISBLANK(CD85), 0, CD85)-MIN(IF(ISBLANK(CD85), 0, CD85),MAX(CE85-CG85-IF(ISBLANK(CB85), 0, CB85)-IF(ISBLANK(CC85), 0, CC85),0)),\n                    AND(ISTEXT(BX85), BX85=\"122\", AW85=2), IF(ISBLANK(CB85), 0, CB85)-MIN(IF(ISBLANK(CB85), 0, CB85),MAX(CE85,0))+ IF(ISBLANK(CC85), 0, CC85)-MIN(IF(ISBLANK(CC85), 0, CC85),MAX(CE85-IF(ISBLANK(CB85), 0, CB85),0))+ IF(ISBLANK(CD85), 0, CD85)-MIN(IF(ISBLANK(CD85), 0, CD85),MAX(CE85-IF(ISBLANK(CB85), 0, CB85)-IF(ISBLANK(CC85), 0, CC85),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW85=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI85), IF(OR(ISBLANK(CI85), NOT(ISNUMBER(CI85))), 0, CI85),\n                    AW85=1, 0 + 0 + 0,\n                    AW85=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW85=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI85), IF(OR(ISBLANK(CI85), NOT(ISNUMBER(CI85))), 0, CI85),\n                    AW85=1, IF(ISBLANK(BY85), 0, BY85) + IF(ISBLANK(BZ85), 0, BZ85) + IF(ISBLANK(CA85), 0, CA85),\n                    AW85=2, IF(ISBLANK(CB85), 0, CB85) + IF(ISBLANK(CC85), 0, CC85) + IF(ISBLANK(CD85), 0, CD85)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK85>=CJ85, 0,\n        CK85<CJ85, CJ85-CK85\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO85=Pulldown!$A$1,1,CO85=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP85=1, CP85=2)), 0%,\n    ISERROR(MATCH(CQ85, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP85=1, VLOOKUP(CQ85, Subsidy!$A$2:$G$26, 6, 0),\n    CP85=2, VLOOKUP(CQ85, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP85=1, CP85=2)), 0%,\n    ISERROR(MATCH(CQ85, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP85=1, VLOOKUP(CQ85, Subsidy!$A$2:$D$26, 2, 0),\n    CP85=2, VLOOKUP(CQ85, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP85=1, CP85=2)), 0,\n    ISERROR(MATCH(CQ85, Subsidy!$A$2:$A$26, 0)), 0,\n    CP85=2, \"N/A\",\n    AND(CP85=1, CQ85<=9), VLOOKUP(CQ85, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP85=1, CQ85<=9, NOT(ISERROR(MATCH(CQ85, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL85-CU85, 0), 0)","v":0},0,0,0,0,0,0,0]
[77,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C86=\"\", C86=\"Pls select\"), 0,\nC86=Pulldown!$F$2, 1,\nC86=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F86<>\"\", G86<>\"\", G86<F86), \"Invalid Date Order\",\n    AND(F86=\"\", G86=\"\"), \"Input Required\",\n    AND(F86=\"\", G86<>\"\"), IF(G86<E86, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F86=\"\", G86=\"\"), \"Input Required\",\n    G86<E86, \"Date Before Transition\",\n    AND(D86=1, DATEDIF(F86, G86+1, \"y\")>=2), \"1-valid\",\n    AND(D86=1, DATEDIF(F86, G86+1, \"y\")<2), \"1-invalid\",\n    AND(D86=2, DATEDIF(F86, G86+1, \"y\")>=5), \"2-valid\",\n    AND(D86=2, DATEDIF(F86, G86+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H86=\"1-valid\", 1,\n    $H86=\"2-valid\", 2,\n    $H86=\"Input Required\", 3,\n    $H86=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F86=\"\",G86=\"\"),\"Input Required\",\n$F86>=$E86,\"轉制日後開始受僱\",\n$E86>$F86,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J86=\"轉制日前開始受僱\", 1,\n    $J86=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L86=Pulldown!$C$1,22500,$L86=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L86=Pulldown!$C$1,2/3,$L86=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV86=\"\",0,AV86=Pulldown!$B$2,1,AV86=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX86=\"\",0,AX86=Pulldown!$G$1,1,AX86=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV86=\"\",0,BV86=Pulldown!$H$1,1,BV86=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW86=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX86=\"211\", BX86=\"212\", BX86=\"221\", BX86=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX86), BX86=\"111\", AW86=1), MAX(0, IF(CE86-CF86>0, IF(CE86-CF86-0>0, IF(CE86-CF86-0-0>0, CE86-CF86-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX86), BX86=\"112\", AW86=1), MAX(0, IF(CE86-0>0, IF(CE86-0-0>0, IF(CE86-0-0-0>0, CE86-0-0-0-CF86, 0), 0), 0)),\n                    AND(ISTEXT(BX86), BX86=\"121\", AW86=2), MAX(0, IF(CE86-CG86>0, IF(CE86-CG86-0>0, IF(CE86-CG86-0-0>0, CE86-CG86-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX86), BX86=\"122\", AW86=2), MAX(0, IF(CE86-0>0, IF(CE86-0-0>0, IF(CE86-0-0-0>0, CE86-0-0-0-CG86, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW86=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX86=\"211\", BX86=\"212\", BX86=\"221\", BX86=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX86), BX86=\"111\", AW86=1), MAX(0, IF(CE86-CF86>0, IF(CE86-CF86-IF(OR(ISBLANK(BY86), NOT(ISNUMBER(BY86))), 0, BY86)>0, IF(CE86-CF86-IF(OR(ISBLANK(BY86), NOT(ISNUMBER(BY86))), 0, BY86)-IF(OR(ISBLANK(BZ86), NOT(ISNUMBER(BZ86))), 0, BZ86)>0, CE86-CF86-IF(OR(ISBLANK(BY86), NOT(ISNUMBER(BY86))), 0, BY86)-IF(OR(ISBLANK(BZ86), NOT(ISNUMBER(BZ86))), 0, BZ86)-IF(OR(ISBLANK(CA86), NOT(ISNUMBER(CA86))), 0, CA86), 0), 0), 0)),\n                    AND(ISTEXT(BX86), BX86=\"112\", AW86=1), MAX(0, IF(CE86-IF(OR(ISBLANK(BY86), NOT(ISNUMBER(BY86))), 0, BY86)>0, IF(CE86-IF(OR(ISBLANK(BY86), NOT(ISNUMBER(BY86))), 0, BY86)-IF(OR(ISBLANK(BZ86), NOT(ISNUMBER(BZ86))), 0, BZ86)>0, IF(CE86-IF(OR(ISBLANK(BY86), NOT(ISNUMBER(BY86))), 0, BY86)-IF(OR(ISBLANK(BZ86), NOT(ISNUMBER(BZ86))), 0, BZ86)-IF(OR(ISBLANK(CA86), NOT(ISNUMBER(CA86))), 0, CA86)>0, CE86-IF(OR(ISBLANK(BY86), NOT(ISNUMBER(BY86))), 0, BY86)-IF(OR(ISBLANK(BZ86), NOT(ISNUMBER(BZ86))), 0, BZ86)-IF(OR(ISBLANK(CA86), NOT(ISNUMBER(CA86))), 0, CA86)-CF86, 0), 0), 0)),\n                    AND(ISTEXT(BX86), BX86=\"121\", AW86=2), MAX(0, IF(CE86-CG86>0, IF(CE86-CG86-IF(OR(ISBLANK(CB86), NOT(ISNUMBER(CB86))), 0, CB86)>0, IF(CE86-CG86-IF(OR(ISBLANK(CB86), NOT(ISNUMBER(CB86))), 0, CB86)-IF(OR(ISBLANK(CC86), NOT(ISNUMBER(CC86))), 0, CC86)>0, CE86-CG86-IF(OR(ISBLANK(CB86), NOT(ISNUMBER(CB86))), 0, CB86)-IF(OR(ISBLANK(CC86), NOT(ISNUMBER(CC86))), 0, CC86)-IF(OR(ISBLANK(CD86), NOT(ISNUMBER(CD86))), 0, CD86), 0), 0), 0)),\n                    AND(ISTEXT(BX86), BX86=\"122\", AW86=2), MAX(0, IF(CE86-IF(OR(ISBLANK(CB86), NOT(ISNUMBER(CB86))), 0, CB86)>0, IF(CE86-IF(OR(ISBLANK(CB86), NOT(ISNUMBER(CB86))), 0, CB86)-IF(OR(ISBLANK(CC86), NOT(ISNUMBER(CC86))), 0, CC86)>0, IF(CE86-IF(OR(ISBLANK(CB86), NOT(ISNUMBER(CB86))), 0, CB86)-IF(OR(ISBLANK(CC86), NOT(ISNUMBER(CC86))), 0, CC86)-IF(OR(ISBLANK(CD86), NOT(ISNUMBER(CD86))), 0, CD86)>0, CE86-IF(OR(ISBLANK(CB86), NOT(ISNUMBER(CB86))), 0, CB86)-IF(OR(ISBLANK(CC86), NOT(ISNUMBER(CC86))), 0, CC86)-IF(OR(ISBLANK(CD86), NOT(ISNUMBER(CD86))), 0, CD86)-CG86, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW86=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX86=\"211\", BX86=\"212\", BX86=\"221\", BX86=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX86), BX86=\"111\", AW86=1), 0-MIN(0,MAX(CE86-CF86,0))+ 0-MIN(0,MAX(CE86-CF86-0,0))+ 0-MIN(0,MAX(CE86-CF86-0-0,0)),\n                    AND(ISTEXT(BX86), BX86=\"112\", AW86=1), 0-MIN(0,MAX(CE86,0))+ 0-MIN(0,MAX(CE86-0,0))+ 0-MIN(0,MAX(CE86-0-0,0)),\n                    AND(ISTEXT(BX86), BX86=\"121\", AW86=2), 0-MIN(0,MAX(CE86-CG86,0))+ 0-MIN(0,MAX(CE86-CG86-0,0))+ 0-MIN(0,MAX(CE86-CG86-0-0,0)),\n                    AND(ISTEXT(BX86), BX86=\"122\", AW86=2), 0-MIN(0,MAX(CE86,0))+ 0-MIN(0,MAX(CE86-0,0))+ 0-MIN(0,MAX(CE86-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW86=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX86=\"211\", BX86=\"212\", BX86=\"221\", BX86=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX86), BX86=\"111\", AW86=1), IF(ISBLANK(BY86), 0, BY86)-MIN(IF(ISBLANK(BY86), 0, BY86),MAX(CE86-CF86,0))+ IF(ISBLANK(BZ86), 0, BZ86)-MIN(IF(ISBLANK(BZ86), 0, BZ86),MAX(CE86-CF86-IF(ISBLANK(BY86), 0, BY86),0))+ IF(ISBLANK(CA86), 0, CA86)-MIN(IF(ISBLANK(CA86), 0, CA86),MAX(CE86-CF86-IF(ISBLANK(BY86), 0, BY86)-IF(ISBLANK(BZ86), 0, BZ86),0)),\n                    AND(ISTEXT(BX86), BX86=\"112\", AW86=1), IF(ISBLANK(BY86), 0, BY86)-MIN(IF(ISBLANK(BY86), 0, BY86),MAX(CE86,0))+ IF(ISBLANK(BZ86), 0, BZ86)-MIN(IF(ISBLANK(BZ86), 0, BZ86),MAX(CE86-IF(ISBLANK(BY86), 0, BY86),0))+ IF(ISBLANK(CA86), 0, CA86)-MIN(IF(ISBLANK(CA86), 0, CA86),MAX(CE86-IF(ISBLANK(BY86), 0, BY86)-IF(ISBLANK(BZ86), 0, BZ86),0)),\n                    AND(ISTEXT(BX86), BX86=\"121\", AW86=2), IF(ISBLANK(CB86), 0, CB86)-MIN(IF(ISBLANK(CB86), 0, CB86),MAX(CE86-CG86,0))+ IF(ISBLANK(CC86), 0, CC86)-MIN(IF(ISBLANK(CC86), 0, CC86),MAX(CE86-CG86-IF(ISBLANK(CB86), 0, CB86),0))+ IF(ISBLANK(CD86), 0, CD86)-MIN(IF(ISBLANK(CD86), 0, CD86),MAX(CE86-CG86-IF(ISBLANK(CB86), 0, CB86)-IF(ISBLANK(CC86), 0, CC86),0)),\n                    AND(ISTEXT(BX86), BX86=\"122\", AW86=2), IF(ISBLANK(CB86), 0, CB86)-MIN(IF(ISBLANK(CB86), 0, CB86),MAX(CE86,0))+ IF(ISBLANK(CC86), 0, CC86)-MIN(IF(ISBLANK(CC86), 0, CC86),MAX(CE86-IF(ISBLANK(CB86), 0, CB86),0))+ IF(ISBLANK(CD86), 0, CD86)-MIN(IF(ISBLANK(CD86), 0, CD86),MAX(CE86-IF(ISBLANK(CB86), 0, CB86)-IF(ISBLANK(CC86), 0, CC86),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW86=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI86), IF(OR(ISBLANK(CI86), NOT(ISNUMBER(CI86))), 0, CI86),\n                    AW86=1, 0 + 0 + 0,\n                    AW86=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW86=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI86), IF(OR(ISBLANK(CI86), NOT(ISNUMBER(CI86))), 0, CI86),\n                    AW86=1, IF(ISBLANK(BY86), 0, BY86) + IF(ISBLANK(BZ86), 0, BZ86) + IF(ISBLANK(CA86), 0, CA86),\n                    AW86=2, IF(ISBLANK(CB86), 0, CB86) + IF(ISBLANK(CC86), 0, CC86) + IF(ISBLANK(CD86), 0, CD86)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK86>=CJ86, 0,\n        CK86<CJ86, CJ86-CK86\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO86=Pulldown!$A$1,1,CO86=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP86=1, CP86=2)), 0%,\n    ISERROR(MATCH(CQ86, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP86=1, VLOOKUP(CQ86, Subsidy!$A$2:$G$26, 6, 0),\n    CP86=2, VLOOKUP(CQ86, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP86=1, CP86=2)), 0%,\n    ISERROR(MATCH(CQ86, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP86=1, VLOOKUP(CQ86, Subsidy!$A$2:$D$26, 2, 0),\n    CP86=2, VLOOKUP(CQ86, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP86=1, CP86=2)), 0,\n    ISERROR(MATCH(CQ86, Subsidy!$A$2:$A$26, 0)), 0,\n    CP86=2, \"N/A\",\n    AND(CP86=1, CQ86<=9), VLOOKUP(CQ86, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP86=1, CQ86<=9, NOT(ISERROR(MATCH(CQ86, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL86-CU86, 0), 0)","v":0},0,0,0,0,0,0,0]
[78,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C87=\"\", C87=\"Pls select\"), 0,\nC87=Pulldown!$F$2, 1,\nC87=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F87<>\"\", G87<>\"\", G87<F87), \"Invalid Date Order\",\n    AND(F87=\"\", G87=\"\"), \"Input Required\",\n    AND(F87=\"\", G87<>\"\"), IF(G87<E87, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F87=\"\", G87=\"\"), \"Input Required\",\n    G87<E87, \"Date Before Transition\",\n    AND(D87=1, DATEDIF(F87, G87+1, \"y\")>=2), \"1-valid\",\n    AND(D87=1, DATEDIF(F87, G87+1, \"y\")<2), \"1-invalid\",\n    AND(D87=2, DATEDIF(F87, G87+1, \"y\")>=5), \"2-valid\",\n    AND(D87=2, DATEDIF(F87, G87+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H87=\"1-valid\", 1,\n    $H87=\"2-valid\", 2,\n    $H87=\"Input Required\", 3,\n    $H87=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F87=\"\",G87=\"\"),\"Input Required\",\n$F87>=$E87,\"轉制日後開始受僱\",\n$E87>$F87,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J87=\"轉制日前開始受僱\", 1,\n    $J87=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L87=Pulldown!$C$1,22500,$L87=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L87=Pulldown!$C$1,2/3,$L87=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV87=\"\",0,AV87=Pulldown!$B$2,1,AV87=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX87=\"\",0,AX87=Pulldown!$G$1,1,AX87=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV87=\"\",0,BV87=Pulldown!$H$1,1,BV87=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW87=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX87=\"211\", BX87=\"212\", BX87=\"221\", BX87=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX87), BX87=\"111\", AW87=1), MAX(0, IF(CE87-CF87>0, IF(CE87-CF87-0>0, IF(CE87-CF87-0-0>0, CE87-CF87-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX87), BX87=\"112\", AW87=1), MAX(0, IF(CE87-0>0, IF(CE87-0-0>0, IF(CE87-0-0-0>0, CE87-0-0-0-CF87, 0), 0), 0)),\n                    AND(ISTEXT(BX87), BX87=\"121\", AW87=2), MAX(0, IF(CE87-CG87>0, IF(CE87-CG87-0>0, IF(CE87-CG87-0-0>0, CE87-CG87-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX87), BX87=\"122\", AW87=2), MAX(0, IF(CE87-0>0, IF(CE87-0-0>0, IF(CE87-0-0-0>0, CE87-0-0-0-CG87, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW87=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX87=\"211\", BX87=\"212\", BX87=\"221\", BX87=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX87), BX87=\"111\", AW87=1), MAX(0, IF(CE87-CF87>0, IF(CE87-CF87-IF(OR(ISBLANK(BY87), NOT(ISNUMBER(BY87))), 0, BY87)>0, IF(CE87-CF87-IF(OR(ISBLANK(BY87), NOT(ISNUMBER(BY87))), 0, BY87)-IF(OR(ISBLANK(BZ87), NOT(ISNUMBER(BZ87))), 0, BZ87)>0, CE87-CF87-IF(OR(ISBLANK(BY87), NOT(ISNUMBER(BY87))), 0, BY87)-IF(OR(ISBLANK(BZ87), NOT(ISNUMBER(BZ87))), 0, BZ87)-IF(OR(ISBLANK(CA87), NOT(ISNUMBER(CA87))), 0, CA87), 0), 0), 0)),\n                    AND(ISTEXT(BX87), BX87=\"112\", AW87=1), MAX(0, IF(CE87-IF(OR(ISBLANK(BY87), NOT(ISNUMBER(BY87))), 0, BY87)>0, IF(CE87-IF(OR(ISBLANK(BY87), NOT(ISNUMBER(BY87))), 0, BY87)-IF(OR(ISBLANK(BZ87), NOT(ISNUMBER(BZ87))), 0, BZ87)>0, IF(CE87-IF(OR(ISBLANK(BY87), NOT(ISNUMBER(BY87))), 0, BY87)-IF(OR(ISBLANK(BZ87), NOT(ISNUMBER(BZ87))), 0, BZ87)-IF(OR(ISBLANK(CA87), NOT(ISNUMBER(CA87))), 0, CA87)>0, CE87-IF(OR(ISBLANK(BY87), NOT(ISNUMBER(BY87))), 0, BY87)-IF(OR(ISBLANK(BZ87), NOT(ISNUMBER(BZ87))), 0, BZ87)-IF(OR(ISBLANK(CA87), NOT(ISNUMBER(CA87))), 0, CA87)-CF87, 0), 0), 0)),\n                    AND(ISTEXT(BX87), BX87=\"121\", AW87=2), MAX(0, IF(CE87-CG87>0, IF(CE87-CG87-IF(OR(ISBLANK(CB87), NOT(ISNUMBER(CB87))), 0, CB87)>0, IF(CE87-CG87-IF(OR(ISBLANK(CB87), NOT(ISNUMBER(CB87))), 0, CB87)-IF(OR(ISBLANK(CC87), NOT(ISNUMBER(CC87))), 0, CC87)>0, CE87-CG87-IF(OR(ISBLANK(CB87), NOT(ISNUMBER(CB87))), 0, CB87)-IF(OR(ISBLANK(CC87), NOT(ISNUMBER(CC87))), 0, CC87)-IF(OR(ISBLANK(CD87), NOT(ISNUMBER(CD87))), 0, CD87), 0), 0), 0)),\n                    AND(ISTEXT(BX87), BX87=\"122\", AW87=2), MAX(0, IF(CE87-IF(OR(ISBLANK(CB87), NOT(ISNUMBER(CB87))), 0, CB87)>0, IF(CE87-IF(OR(ISBLANK(CB87), NOT(ISNUMBER(CB87))), 0, CB87)-IF(OR(ISBLANK(CC87), NOT(ISNUMBER(CC87))), 0, CC87)>0, IF(CE87-IF(OR(ISBLANK(CB87), NOT(ISNUMBER(CB87))), 0, CB87)-IF(OR(ISBLANK(CC87), NOT(ISNUMBER(CC87))), 0, CC87)-IF(OR(ISBLANK(CD87), NOT(ISNUMBER(CD87))), 0, CD87)>0, CE87-IF(OR(ISBLANK(CB87), NOT(ISNUMBER(CB87))), 0, CB87)-IF(OR(ISBLANK(CC87), NOT(ISNUMBER(CC87))), 0, CC87)-IF(OR(ISBLANK(CD87), NOT(ISNUMBER(CD87))), 0, CD87)-CG87, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW87=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX87=\"211\", BX87=\"212\", BX87=\"221\", BX87=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX87), BX87=\"111\", AW87=1), 0-MIN(0,MAX(CE87-CF87,0))+ 0-MIN(0,MAX(CE87-CF87-0,0))+ 0-MIN(0,MAX(CE87-CF87-0-0,0)),\n                    AND(ISTEXT(BX87), BX87=\"112\", AW87=1), 0-MIN(0,MAX(CE87,0))+ 0-MIN(0,MAX(CE87-0,0))+ 0-MIN(0,MAX(CE87-0-0,0)),\n                    AND(ISTEXT(BX87), BX87=\"121\", AW87=2), 0-MIN(0,MAX(CE87-CG87,0))+ 0-MIN(0,MAX(CE87-CG87-0,0))+ 0-MIN(0,MAX(CE87-CG87-0-0,0)),\n                    AND(ISTEXT(BX87), BX87=\"122\", AW87=2), 0-MIN(0,MAX(CE87,0))+ 0-MIN(0,MAX(CE87-0,0))+ 0-MIN(0,MAX(CE87-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW87=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX87=\"211\", BX87=\"212\", BX87=\"221\", BX87=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX87), BX87=\"111\", AW87=1), IF(ISBLANK(BY87), 0, BY87)-MIN(IF(ISBLANK(BY87), 0, BY87),MAX(CE87-CF87,0))+ IF(ISBLANK(BZ87), 0, BZ87)-MIN(IF(ISBLANK(BZ87), 0, BZ87),MAX(CE87-CF87-IF(ISBLANK(BY87), 0, BY87),0))+ IF(ISBLANK(CA87), 0, CA87)-MIN(IF(ISBLANK(CA87), 0, CA87),MAX(CE87-CF87-IF(ISBLANK(BY87), 0, BY87)-IF(ISBLANK(BZ87), 0, BZ87),0)),\n                    AND(ISTEXT(BX87), BX87=\"112\", AW87=1), IF(ISBLANK(BY87), 0, BY87)-MIN(IF(ISBLANK(BY87), 0, BY87),MAX(CE87,0))+ IF(ISBLANK(BZ87), 0, BZ87)-MIN(IF(ISBLANK(BZ87), 0, BZ87),MAX(CE87-IF(ISBLANK(BY87), 0, BY87),0))+ IF(ISBLANK(CA87), 0, CA87)-MIN(IF(ISBLANK(CA87), 0, CA87),MAX(CE87-IF(ISBLANK(BY87), 0, BY87)-IF(ISBLANK(BZ87), 0, BZ87),0)),\n                    AND(ISTEXT(BX87), BX87=\"121\", AW87=2), IF(ISBLANK(CB87), 0, CB87)-MIN(IF(ISBLANK(CB87), 0, CB87),MAX(CE87-CG87,0))+ IF(ISBLANK(CC87), 0, CC87)-MIN(IF(ISBLANK(CC87), 0, CC87),MAX(CE87-CG87-IF(ISBLANK(CB87), 0, CB87),0))+ IF(ISBLANK(CD87), 0, CD87)-MIN(IF(ISBLANK(CD87), 0, CD87),MAX(CE87-CG87-IF(ISBLANK(CB87), 0, CB87)-IF(ISBLANK(CC87), 0, CC87),0)),\n                    AND(ISTEXT(BX87), BX87=\"122\", AW87=2), IF(ISBLANK(CB87), 0, CB87)-MIN(IF(ISBLANK(CB87), 0, CB87),MAX(CE87,0))+ IF(ISBLANK(CC87), 0, CC87)-MIN(IF(ISBLANK(CC87), 0, CC87),MAX(CE87-IF(ISBLANK(CB87), 0, CB87),0))+ IF(ISBLANK(CD87), 0, CD87)-MIN(IF(ISBLANK(CD87), 0, CD87),MAX(CE87-IF(ISBLANK(CB87), 0, CB87)-IF(ISBLANK(CC87), 0, CC87),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW87=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI87), IF(OR(ISBLANK(CI87), NOT(ISNUMBER(CI87))), 0, CI87),\n                    AW87=1, 0 + 0 + 0,\n                    AW87=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW87=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI87), IF(OR(ISBLANK(CI87), NOT(ISNUMBER(CI87))), 0, CI87),\n                    AW87=1, IF(ISBLANK(BY87), 0, BY87) + IF(ISBLANK(BZ87), 0, BZ87) + IF(ISBLANK(CA87), 0, CA87),\n                    AW87=2, IF(ISBLANK(CB87), 0, CB87) + IF(ISBLANK(CC87), 0, CC87) + IF(ISBLANK(CD87), 0, CD87)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK87>=CJ87, 0,\n        CK87<CJ87, CJ87-CK87\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO87=Pulldown!$A$1,1,CO87=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP87=1, CP87=2)), 0%,\n    ISERROR(MATCH(CQ87, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP87=1, VLOOKUP(CQ87, Subsidy!$A$2:$G$26, 6, 0),\n    CP87=2, VLOOKUP(CQ87, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP87=1, CP87=2)), 0%,\n    ISERROR(MATCH(CQ87, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP87=1, VLOOKUP(CQ87, Subsidy!$A$2:$D$26, 2, 0),\n    CP87=2, VLOOKUP(CQ87, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP87=1, CP87=2)), 0,\n    ISERROR(MATCH(CQ87, Subsidy!$A$2:$A$26, 0)), 0,\n    CP87=2, \"N/A\",\n    AND(CP87=1, CQ87<=9), VLOOKUP(CQ87, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP87=1, CQ87<=9, NOT(ISERROR(MATCH(CQ87, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL87-CU87, 0), 0)","v":0},0,0,0,0,0,0,0]
[79,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C88=\"\", C88=\"Pls select\"), 0,\nC88=Pulldown!$F$2, 1,\nC88=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F88<>\"\", G88<>\"\", G88<F88), \"Invalid Date Order\",\n    AND(F88=\"\", G88=\"\"), \"Input Required\",\n    AND(F88=\"\", G88<>\"\"), IF(G88<E88, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F88=\"\", G88=\"\"), \"Input Required\",\n    G88<E88, \"Date Before Transition\",\n    AND(D88=1, DATEDIF(F88, G88+1, \"y\")>=2), \"1-valid\",\n    AND(D88=1, DATEDIF(F88, G88+1, \"y\")<2), \"1-invalid\",\n    AND(D88=2, DATEDIF(F88, G88+1, \"y\")>=5), \"2-valid\",\n    AND(D88=2, DATEDIF(F88, G88+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H88=\"1-valid\", 1,\n    $H88=\"2-valid\", 2,\n    $H88=\"Input Required\", 3,\n    $H88=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F88=\"\",G88=\"\"),\"Input Required\",\n$F88>=$E88,\"轉制日後開始受僱\",\n$E88>$F88,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J88=\"轉制日前開始受僱\", 1,\n    $J88=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L88=Pulldown!$C$1,22500,$L88=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L88=Pulldown!$C$1,2/3,$L88=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV88=\"\",0,AV88=Pulldown!$B$2,1,AV88=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX88=\"\",0,AX88=Pulldown!$G$1,1,AX88=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF($AW88=1, \"N/A\",\n IF($AW88=2,\n  IF(OR(NOT(ISNUMBER(BD88)), NOT(ISNUMBER(BE88)), BD88<DATE(1900,1,1), BE88<DATE(1900,1,1), BE88<BD88, BF88=\"N/A\", BF88=\"\", NOT(ISNUMBER(BF88)), BS88=\"N/A\", NOT(ISNUMBER(BS88)), NOT(ISNUMBER(BA88))),\n   \"N/A\",\n   IF(BA88=\"\", 0, IFERROR(BA88 - ROUNDDOWN(BS88,2), \"N/A\"))),\n  \"\"))","v":"N/A"},{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV88=\"\",0,BV88=Pulldown!$H$1,1,BV88=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW88=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX88=\"211\", BX88=\"212\", BX88=\"221\", BX88=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX88), BX88=\"111\", AW88=1), MAX(0, IF(CE88-CF88>0, IF(CE88-CF88-0>0, IF(CE88-CF88-0-0>0, CE88-CF88-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX88), BX88=\"112\", AW88=1), MAX(0, IF(CE88-0>0, IF(CE88-0-0>0, IF(CE88-0-0-0>0, CE88-0-0-0-CF88, 0), 0), 0)),\n                    AND(ISTEXT(BX88), BX88=\"121\", AW88=2), MAX(0, IF(CE88-CG88>0, IF(CE88-CG88-0>0, IF(CE88-CG88-0-0>0, CE88-CG88-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX88), BX88=\"122\", AW88=2), MAX(0, IF(CE88-0>0, IF(CE88-0-0>0, IF(CE88-0-0-0>0, CE88-0-0-0-CG88, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW88=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX88=\"211\", BX88=\"212\", BX88=\"221\", BX88=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX88), BX88=\"111\", AW88=1), MAX(0, IF(CE88-CF88>0, IF(CE88-CF88-IF(OR(ISBLANK(BY88), NOT(ISNUMBER(BY88))), 0, BY88)>0, IF(CE88-CF88-IF(OR(ISBLANK(BY88), NOT(ISNUMBER(BY88))), 0, BY88)-IF(OR(ISBLANK(BZ88), NOT(ISNUMBER(BZ88))), 0, BZ88)>0, CE88-CF88-IF(OR(ISBLANK(BY88), NOT(ISNUMBER(BY88))), 0, BY88)-IF(OR(ISBLANK(BZ88), NOT(ISNUMBER(BZ88))), 0, BZ88)-IF(OR(ISBLANK(CA88), NOT(ISNUMBER(CA88))), 0, CA88), 0), 0), 0)),\n                    AND(ISTEXT(BX88), BX88=\"112\", AW88=1), MAX(0, IF(CE88-IF(OR(ISBLANK(BY88), NOT(ISNUMBER(BY88))), 0, BY88)>0, IF(CE88-IF(OR(ISBLANK(BY88), NOT(ISNUMBER(BY88))), 0, BY88)-IF(OR(ISBLANK(BZ88), NOT(ISNUMBER(BZ88))), 0, BZ88)>0, IF(CE88-IF(OR(ISBLANK(BY88), NOT(ISNUMBER(BY88))), 0, BY88)-IF(OR(ISBLANK(BZ88), NOT(ISNUMBER(BZ88))), 0, BZ88)-IF(OR(ISBLANK(CA88), NOT(ISNUMBER(CA88))), 0, CA88)>0, CE88-IF(OR(ISBLANK(BY88), NOT(ISNUMBER(BY88))), 0, BY88)-IF(OR(ISBLANK(BZ88), NOT(ISNUMBER(BZ88))), 0, BZ88)-IF(OR(ISBLANK(CA88), NOT(ISNUMBER(CA88))), 0, CA88)-CF88, 0), 0), 0)),\n                    AND(ISTEXT(BX88), BX88=\"121\", AW88=2), MAX(0, IF(CE88-CG88>0, IF(CE88-CG88-IF(OR(ISBLANK(CB88), NOT(ISNUMBER(CB88))), 0, CB88)>0, IF(CE88-CG88-IF(OR(ISBLANK(CB88), NOT(ISNUMBER(CB88))), 0, CB88)-IF(OR(ISBLANK(CC88), NOT(ISNUMBER(CC88))), 0, CC88)>0, CE88-CG88-IF(OR(ISBLANK(CB88), NOT(ISNUMBER(CB88))), 0, CB88)-IF(OR(ISBLANK(CC88), NOT(ISNUMBER(CC88))), 0, CC88)-IF(OR(ISBLANK(CD88), NOT(ISNUMBER(CD88))), 0, CD88), 0), 0), 0)),\n                    AND(ISTEXT(BX88), BX88=\"122\", AW88=2), MAX(0, IF(CE88-IF(OR(ISBLANK(CB88), NOT(ISNUMBER(CB88))), 0, CB88)>0, IF(CE88-IF(OR(ISBLANK(CB88), NOT(ISNUMBER(CB88))), 0, CB88)-IF(OR(ISBLANK(CC88), NOT(ISNUMBER(CC88))), 0, CC88)>0, IF(CE88-IF(OR(ISBLANK(CB88), NOT(ISNUMBER(CB88))), 0, CB88)-IF(OR(ISBLANK(CC88), NOT(ISNUMBER(CC88))), 0, CC88)-IF(OR(ISBLANK(CD88), NOT(ISNUMBER(CD88))), 0, CD88)>0, CE88-IF(OR(ISBLANK(CB88), NOT(ISNUMBER(CB88))), 0, CB88)-IF(OR(ISBLANK(CC88), NOT(ISNUMBER(CC88))), 0, CC88)-IF(OR(ISBLANK(CD88), NOT(ISNUMBER(CD88))), 0, CD88)-CG88, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW88=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX88=\"211\", BX88=\"212\", BX88=\"221\", BX88=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX88), BX88=\"111\", AW88=1), 0-MIN(0,MAX(CE88-CF88,0))+ 0-MIN(0,MAX(CE88-CF88-0,0))+ 0-MIN(0,MAX(CE88-CF88-0-0,0)),\n                    AND(ISTEXT(BX88), BX88=\"112\", AW88=1), 0-MIN(0,MAX(CE88,0))+ 0-MIN(0,MAX(CE88-0,0))+ 0-MIN(0,MAX(CE88-0-0,0)),\n                    AND(ISTEXT(BX88), BX88=\"121\", AW88=2), 0-MIN(0,MAX(CE88-CG88,0))+ 0-MIN(0,MAX(CE88-CG88-0,0))+ 0-MIN(0,MAX(CE88-CG88-0-0,0)),\n                    AND(ISTEXT(BX88), BX88=\"122\", AW88=2), 0-MIN(0,MAX(CE88,0))+ 0-MIN(0,MAX(CE88-0,0))+ 0-MIN(0,MAX(CE88-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW88=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX88=\"211\", BX88=\"212\", BX88=\"221\", BX88=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX88), BX88=\"111\", AW88=1), IF(ISBLANK(BY88), 0, BY88)-MIN(IF(ISBLANK(BY88), 0, BY88),MAX(CE88-CF88,0))+ IF(ISBLANK(BZ88), 0, BZ88)-MIN(IF(ISBLANK(BZ88), 0, BZ88),MAX(CE88-CF88-IF(ISBLANK(BY88), 0, BY88),0))+ IF(ISBLANK(CA88), 0, CA88)-MIN(IF(ISBLANK(CA88), 0, CA88),MAX(CE88-CF88-IF(ISBLANK(BY88), 0, BY88)-IF(ISBLANK(BZ88), 0, BZ88),0)),\n                    AND(ISTEXT(BX88), BX88=\"112\", AW88=1), IF(ISBLANK(BY88), 0, BY88)-MIN(IF(ISBLANK(BY88), 0, BY88),MAX(CE88,0))+ IF(ISBLANK(BZ88), 0, BZ88)-MIN(IF(ISBLANK(BZ88), 0, BZ88),MAX(CE88-IF(ISBLANK(BY88), 0, BY88),0))+ IF(ISBLANK(CA88), 0, CA88)-MIN(IF(ISBLANK(CA88), 0, CA88),MAX(CE88-IF(ISBLANK(BY88), 0, BY88)-IF(ISBLANK(BZ88), 0, BZ88),0)),\n                    AND(ISTEXT(BX88), BX88=\"121\", AW88=2), IF(ISBLANK(CB88), 0, CB88)-MIN(IF(ISBLANK(CB88), 0, CB88),MAX(CE88-CG88,0))+ IF(ISBLANK(CC88), 0, CC88)-MIN(IF(ISBLANK(CC88), 0, CC88),MAX(CE88-CG88-IF(ISBLANK(CB88), 0, CB88),0))+ IF(ISBLANK(CD88), 0, CD88)-MIN(IF(ISBLANK(CD88), 0, CD88),MAX(CE88-CG88-IF(ISBLANK(CB88), 0, CB88)-IF(ISBLANK(CC88), 0, CC88),0)),\n                    AND(ISTEXT(BX88), BX88=\"122\", AW88=2), IF(ISBLANK(CB88), 0, CB88)-MIN(IF(ISBLANK(CB88), 0, CB88),MAX(CE88,0))+ IF(ISBLANK(CC88), 0, CC88)-MIN(IF(ISBLANK(CC88), 0, CC88),MAX(CE88-IF(ISBLANK(CB88), 0, CB88),0))+ IF(ISBLANK(CD88), 0, CD88)-MIN(IF(ISBLANK(CD88), 0, CD88),MAX(CE88-IF(ISBLANK(CB88), 0, CB88)-IF(ISBLANK(CC88), 0, CC88),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW88=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI88), IF(OR(ISBLANK(CI88), NOT(ISNUMBER(CI88))), 0, CI88),\n                    AW88=1, 0 + 0 + 0,\n                    AW88=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW88=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI88), IF(OR(ISBLANK(CI88), NOT(ISNUMBER(CI88))), 0, CI88),\n                    AW88=1, IF(ISBLANK(BY88), 0, BY88) + IF(ISBLANK(BZ88), 0, BZ88) + IF(ISBLANK(CA88), 0, CA88),\n                    AW88=2, IF(ISBLANK(CB88), 0, CB88) + IF(ISBLANK(CC88), 0, CC88) + IF(ISBLANK(CD88), 0, CD88)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK88>=CJ88, 0,\n        CK88<CJ88, CJ88-CK88\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO88=Pulldown!$A$1,1,CO88=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP88=1, CP88=2)), 0%,\n    ISERROR(MATCH(CQ88, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP88=1, VLOOKUP(CQ88, Subsidy!$A$2:$G$26, 6, 0),\n    CP88=2, VLOOKUP(CQ88, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP88=1, CP88=2)), 0%,\n    ISERROR(MATCH(CQ88, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP88=1, VLOOKUP(CQ88, Subsidy!$A$2:$D$26, 2, 0),\n    CP88=2, VLOOKUP(CQ88, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP88=1, CP88=2)), 0,\n    ISERROR(MATCH(CQ88, Subsidy!$A$2:$A$26, 0)), 0,\n    CP88=2, \"N/A\",\n    AND(CP88=1, CQ88<=9), VLOOKUP(CQ88, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP88=1, CQ88<=9, NOT(ISERROR(MATCH(CQ88, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL88-CU88, 0), 0)","v":0},0,0,0,0,0,0,0]
[80,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C89=\"\", C89=\"Pls select\"), 0,\nC89=Pulldown!$F$2, 1,\nC89=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F89<>\"\", G89<>\"\", G89<F89), \"Invalid Date Order\",\n    AND(F89=\"\", G89=\"\"), \"Input Required\",\n    AND(F89=\"\", G89<>\"\"), IF(G89<E89, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F89=\"\", G89=\"\"), \"Input Required\",\n    G89<E89, \"Date Before Transition\",\n    AND(D89=1, DATEDIF(F89, G89+1, \"y\")>=2), \"1-valid\",\n    AND(D89=1, DATEDIF(F89, G89+1, \"y\")<2), \"1-invalid\",\n    AND(D89=2, DATEDIF(F89, G89+1, \"y\")>=5), \"2-valid\",\n    AND(D89=2, DATEDIF(F89, G89+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H89=\"1-valid\", 1,\n    $H89=\"2-valid\", 2,\n    $H89=\"Input Required\", 3,\n    $H89=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F89=\"\",G89=\"\"),\"Input Required\",\n$F89>=$E89,\"轉制日後開始受僱\",\n$E89>$F89,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J89=\"轉制日前開始受僱\", 1,\n    $J89=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L89=Pulldown!$C$1,22500,$L89=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L89=Pulldown!$C$1,2/3,$L89=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV89=\"\",0,AV89=Pulldown!$B$2,1,AV89=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX89=\"\",0,AX89=Pulldown!$G$1,1,AX89=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV89=\"\",0,BV89=Pulldown!$H$1,1,BV89=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW89=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX89=\"211\", BX89=\"212\", BX89=\"221\", BX89=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX89), BX89=\"111\", AW89=1), MAX(0, IF(CE89-CF89>0, IF(CE89-CF89-0>0, IF(CE89-CF89-0-0>0, CE89-CF89-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX89), BX89=\"112\", AW89=1), MAX(0, IF(CE89-0>0, IF(CE89-0-0>0, IF(CE89-0-0-0>0, CE89-0-0-0-CF89, 0), 0), 0)),\n                    AND(ISTEXT(BX89), BX89=\"121\", AW89=2), MAX(0, IF(CE89-CG89>0, IF(CE89-CG89-0>0, IF(CE89-CG89-0-0>0, CE89-CG89-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX89), BX89=\"122\", AW89=2), MAX(0, IF(CE89-0>0, IF(CE89-0-0>0, IF(CE89-0-0-0>0, CE89-0-0-0-CG89, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW89=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX89=\"211\", BX89=\"212\", BX89=\"221\", BX89=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX89), BX89=\"111\", AW89=1), MAX(0, IF(CE89-CF89>0, IF(CE89-CF89-IF(OR(ISBLANK(BY89), NOT(ISNUMBER(BY89))), 0, BY89)>0, IF(CE89-CF89-IF(OR(ISBLANK(BY89), NOT(ISNUMBER(BY89))), 0, BY89)-IF(OR(ISBLANK(BZ89), NOT(ISNUMBER(BZ89))), 0, BZ89)>0, CE89-CF89-IF(OR(ISBLANK(BY89), NOT(ISNUMBER(BY89))), 0, BY89)-IF(OR(ISBLANK(BZ89), NOT(ISNUMBER(BZ89))), 0, BZ89)-IF(OR(ISBLANK(CA89), NOT(ISNUMBER(CA89))), 0, CA89), 0), 0), 0)),\n                    AND(ISTEXT(BX89), BX89=\"112\", AW89=1), MAX(0, IF(CE89-IF(OR(ISBLANK(BY89), NOT(ISNUMBER(BY89))), 0, BY89)>0, IF(CE89-IF(OR(ISBLANK(BY89), NOT(ISNUMBER(BY89))), 0, BY89)-IF(OR(ISBLANK(BZ89), NOT(ISNUMBER(BZ89))), 0, BZ89)>0, IF(CE89-IF(OR(ISBLANK(BY89), NOT(ISNUMBER(BY89))), 0, BY89)-IF(OR(ISBLANK(BZ89), NOT(ISNUMBER(BZ89))), 0, BZ89)-IF(OR(ISBLANK(CA89), NOT(ISNUMBER(CA89))), 0, CA89)>0, CE89-IF(OR(ISBLANK(BY89), NOT(ISNUMBER(BY89))), 0, BY89)-IF(OR(ISBLANK(BZ89), NOT(ISNUMBER(BZ89))), 0, BZ89)-IF(OR(ISBLANK(CA89), NOT(ISNUMBER(CA89))), 0, CA89)-CF89, 0), 0), 0)),\n                    AND(ISTEXT(BX89), BX89=\"121\", AW89=2), MAX(0, IF(CE89-CG89>0, IF(CE89-CG89-IF(OR(ISBLANK(CB89), NOT(ISNUMBER(CB89))), 0, CB89)>0, IF(CE89-CG89-IF(OR(ISBLANK(CB89), NOT(ISNUMBER(CB89))), 0, CB89)-IF(OR(ISBLANK(CC89), NOT(ISNUMBER(CC89))), 0, CC89)>0, CE89-CG89-IF(OR(ISBLANK(CB89), NOT(ISNUMBER(CB89))), 0, CB89)-IF(OR(ISBLANK(CC89), NOT(ISNUMBER(CC89))), 0, CC89)-IF(OR(ISBLANK(CD89), NOT(ISNUMBER(CD89))), 0, CD89), 0), 0), 0)),\n                    AND(ISTEXT(BX89), BX89=\"122\", AW89=2), MAX(0, IF(CE89-IF(OR(ISBLANK(CB89), NOT(ISNUMBER(CB89))), 0, CB89)>0, IF(CE89-IF(OR(ISBLANK(CB89), NOT(ISNUMBER(CB89))), 0, CB89)-IF(OR(ISBLANK(CC89), NOT(ISNUMBER(CC89))), 0, CC89)>0, IF(CE89-IF(OR(ISBLANK(CB89), NOT(ISNUMBER(CB89))), 0, CB89)-IF(OR(ISBLANK(CC89), NOT(ISNUMBER(CC89))), 0, CC89)-IF(OR(ISBLANK(CD89), NOT(ISNUMBER(CD89))), 0, CD89)>0, CE89-IF(OR(ISBLANK(CB89), NOT(ISNUMBER(CB89))), 0, CB89)-IF(OR(ISBLANK(CC89), NOT(ISNUMBER(CC89))), 0, CC89)-IF(OR(ISBLANK(CD89), NOT(ISNUMBER(CD89))), 0, CD89)-CG89, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW89=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX89=\"211\", BX89=\"212\", BX89=\"221\", BX89=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX89), BX89=\"111\", AW89=1), 0-MIN(0,MAX(CE89-CF89,0))+ 0-MIN(0,MAX(CE89-CF89-0,0))+ 0-MIN(0,MAX(CE89-CF89-0-0,0)),\n                    AND(ISTEXT(BX89), BX89=\"112\", AW89=1), 0-MIN(0,MAX(CE89,0))+ 0-MIN(0,MAX(CE89-0,0))+ 0-MIN(0,MAX(CE89-0-0,0)),\n                    AND(ISTEXT(BX89), BX89=\"121\", AW89=2), 0-MIN(0,MAX(CE89-CG89,0))+ 0-MIN(0,MAX(CE89-CG89-0,0))+ 0-MIN(0,MAX(CE89-CG89-0-0,0)),\n                    AND(ISTEXT(BX89), BX89=\"122\", AW89=2), 0-MIN(0,MAX(CE89,0))+ 0-MIN(0,MAX(CE89-0,0))+ 0-MIN(0,MAX(CE89-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW89=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX89=\"211\", BX89=\"212\", BX89=\"221\", BX89=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX89), BX89=\"111\", AW89=1), IF(ISBLANK(BY89), 0, BY89)-MIN(IF(ISBLANK(BY89), 0, BY89),MAX(CE89-CF89,0))+ IF(ISBLANK(BZ89), 0, BZ89)-MIN(IF(ISBLANK(BZ89), 0, BZ89),MAX(CE89-CF89-IF(ISBLANK(BY89), 0, BY89),0))+ IF(ISBLANK(CA89), 0, CA89)-MIN(IF(ISBLANK(CA89), 0, CA89),MAX(CE89-CF89-IF(ISBLANK(BY89), 0, BY89)-IF(ISBLANK(BZ89), 0, BZ89),0)),\n                    AND(ISTEXT(BX89), BX89=\"112\", AW89=1), IF(ISBLANK(BY89), 0, BY89)-MIN(IF(ISBLANK(BY89), 0, BY89),MAX(CE89,0))+ IF(ISBLANK(BZ89), 0, BZ89)-MIN(IF(ISBLANK(BZ89), 0, BZ89),MAX(CE89-IF(ISBLANK(BY89), 0, BY89),0))+ IF(ISBLANK(CA89), 0, CA89)-MIN(IF(ISBLANK(CA89), 0, CA89),MAX(CE89-IF(ISBLANK(BY89), 0, BY89)-IF(ISBLANK(BZ89), 0, BZ89),0)),\n                    AND(ISTEXT(BX89), BX89=\"121\", AW89=2), IF(ISBLANK(CB89), 0, CB89)-MIN(IF(ISBLANK(CB89), 0, CB89),MAX(CE89-CG89,0))+ IF(ISBLANK(CC89), 0, CC89)-MIN(IF(ISBLANK(CC89), 0, CC89),MAX(CE89-CG89-IF(ISBLANK(CB89), 0, CB89),0))+ IF(ISBLANK(CD89), 0, CD89)-MIN(IF(ISBLANK(CD89), 0, CD89),MAX(CE89-CG89-IF(ISBLANK(CB89), 0, CB89)-IF(ISBLANK(CC89), 0, CC89),0)),\n                    AND(ISTEXT(BX89), BX89=\"122\", AW89=2), IF(ISBLANK(CB89), 0, CB89)-MIN(IF(ISBLANK(CB89), 0, CB89),MAX(CE89,0))+ IF(ISBLANK(CC89), 0, CC89)-MIN(IF(ISBLANK(CC89), 0, CC89),MAX(CE89-IF(ISBLANK(CB89), 0, CB89),0))+ IF(ISBLANK(CD89), 0, CD89)-MIN(IF(ISBLANK(CD89), 0, CD89),MAX(CE89-IF(ISBLANK(CB89), 0, CB89)-IF(ISBLANK(CC89), 0, CC89),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW89=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI89), IF(OR(ISBLANK(CI89), NOT(ISNUMBER(CI89))), 0, CI89),\n                    AW89=1, 0 + 0 + 0,\n                    AW89=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW89=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI89), IF(OR(ISBLANK(CI89), NOT(ISNUMBER(CI89))), 0, CI89),\n                    AW89=1, IF(ISBLANK(BY89), 0, BY89) + IF(ISBLANK(BZ89), 0, BZ89) + IF(ISBLANK(CA89), 0, CA89),\n                    AW89=2, IF(ISBLANK(CB89), 0, CB89) + IF(ISBLANK(CC89), 0, CC89) + IF(ISBLANK(CD89), 0, CD89)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK89>=CJ89, 0,\n        CK89<CJ89, CJ89-CK89\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO89=Pulldown!$A$1,1,CO89=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP89=1, CP89=2)), 0%,\n    ISERROR(MATCH(CQ89, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP89=1, VLOOKUP(CQ89, Subsidy!$A$2:$G$26, 6, 0),\n    CP89=2, VLOOKUP(CQ89, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP89=1, CP89=2)), 0%,\n    ISERROR(MATCH(CQ89, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP89=1, VLOOKUP(CQ89, Subsidy!$A$2:$D$26, 2, 0),\n    CP89=2, VLOOKUP(CQ89, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP89=1, CP89=2)), 0,\n    ISERROR(MATCH(CQ89, Subsidy!$A$2:$A$26, 0)), 0,\n    CP89=2, \"N/A\",\n    AND(CP89=1, CQ89<=9), VLOOKUP(CQ89, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP89=1, CQ89<=9, NOT(ISERROR(MATCH(CQ89, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL89-CU89, 0), 0)","v":0},0,0,0,0,0,0,0]
[81,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C90=\"\", C90=\"Pls select\"), 0,\nC90=Pulldown!$F$2, 1,\nC90=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F90<>\"\", G90<>\"\", G90<F90), \"Invalid Date Order\",\n    AND(F90=\"\", G90=\"\"), \"Input Required\",\n    AND(F90=\"\", G90<>\"\"), IF(G90<E90, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F90=\"\", G90=\"\"), \"Input Required\",\n    G90<E90, \"Date Before Transition\",\n    AND(D90=1, DATEDIF(F90, G90+1, \"y\")>=2), \"1-valid\",\n    AND(D90=1, DATEDIF(F90, G90+1, \"y\")<2), \"1-invalid\",\n    AND(D90=2, DATEDIF(F90, G90+1, \"y\")>=5), \"2-valid\",\n    AND(D90=2, DATEDIF(F90, G90+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H90=\"1-valid\", 1,\n    $H90=\"2-valid\", 2,\n    $H90=\"Input Required\", 3,\n    $H90=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F90=\"\",G90=\"\"),\"Input Required\",\n$F90>=$E90,\"轉制日後開始受僱\",\n$E90>$F90,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J90=\"轉制日前開始受僱\", 1,\n    $J90=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L90=Pulldown!$C$1,22500,$L90=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L90=Pulldown!$C$1,2/3,$L90=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV90=\"\",0,AV90=Pulldown!$B$2,1,AV90=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX90=\"\",0,AX90=Pulldown!$G$1,1,AX90=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV90=\"\",0,BV90=Pulldown!$H$1,1,BV90=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW90=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX90=\"211\", BX90=\"212\", BX90=\"221\", BX90=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX90), BX90=\"111\", AW90=1), MAX(0, IF(CE90-CF90>0, IF(CE90-CF90-0>0, IF(CE90-CF90-0-0>0, CE90-CF90-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX90), BX90=\"112\", AW90=1), MAX(0, IF(CE90-0>0, IF(CE90-0-0>0, IF(CE90-0-0-0>0, CE90-0-0-0-CF90, 0), 0), 0)),\n                    AND(ISTEXT(BX90), BX90=\"121\", AW90=2), MAX(0, IF(CE90-CG90>0, IF(CE90-CG90-0>0, IF(CE90-CG90-0-0>0, CE90-CG90-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX90), BX90=\"122\", AW90=2), MAX(0, IF(CE90-0>0, IF(CE90-0-0>0, IF(CE90-0-0-0>0, CE90-0-0-0-CG90, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW90=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX90=\"211\", BX90=\"212\", BX90=\"221\", BX90=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX90), BX90=\"111\", AW90=1), MAX(0, IF(CE90-CF90>0, IF(CE90-CF90-IF(OR(ISBLANK(BY90), NOT(ISNUMBER(BY90))), 0, BY90)>0, IF(CE90-CF90-IF(OR(ISBLANK(BY90), NOT(ISNUMBER(BY90))), 0, BY90)-IF(OR(ISBLANK(BZ90), NOT(ISNUMBER(BZ90))), 0, BZ90)>0, CE90-CF90-IF(OR(ISBLANK(BY90), NOT(ISNUMBER(BY90))), 0, BY90)-IF(OR(ISBLANK(BZ90), NOT(ISNUMBER(BZ90))), 0, BZ90)-IF(OR(ISBLANK(CA90), NOT(ISNUMBER(CA90))), 0, CA90), 0), 0), 0)),\n                    AND(ISTEXT(BX90), BX90=\"112\", AW90=1), MAX(0, IF(CE90-IF(OR(ISBLANK(BY90), NOT(ISNUMBER(BY90))), 0, BY90)>0, IF(CE90-IF(OR(ISBLANK(BY90), NOT(ISNUMBER(BY90))), 0, BY90)-IF(OR(ISBLANK(BZ90), NOT(ISNUMBER(BZ90))), 0, BZ90)>0, IF(CE90-IF(OR(ISBLANK(BY90), NOT(ISNUMBER(BY90))), 0, BY90)-IF(OR(ISBLANK(BZ90), NOT(ISNUMBER(BZ90))), 0, BZ90)-IF(OR(ISBLANK(CA90), NOT(ISNUMBER(CA90))), 0, CA90)>0, CE90-IF(OR(ISBLANK(BY90), NOT(ISNUMBER(BY90))), 0, BY90)-IF(OR(ISBLANK(BZ90), NOT(ISNUMBER(BZ90))), 0, BZ90)-IF(OR(ISBLANK(CA90), NOT(ISNUMBER(CA90))), 0, CA90)-CF90, 0), 0), 0)),\n                    AND(ISTEXT(BX90), BX90=\"121\", AW90=2), MAX(0, IF(CE90-CG90>0, IF(CE90-CG90-IF(OR(ISBLANK(CB90), NOT(ISNUMBER(CB90))), 0, CB90)>0, IF(CE90-CG90-IF(OR(ISBLANK(CB90), NOT(ISNUMBER(CB90))), 0, CB90)-IF(OR(ISBLANK(CC90), NOT(ISNUMBER(CC90))), 0, CC90)>0, CE90-CG90-IF(OR(ISBLANK(CB90), NOT(ISNUMBER(CB90))), 0, CB90)-IF(OR(ISBLANK(CC90), NOT(ISNUMBER(CC90))), 0, CC90)-IF(OR(ISBLANK(CD90), NOT(ISNUMBER(CD90))), 0, CD90), 0), 0), 0)),\n                    AND(ISTEXT(BX90), BX90=\"122\", AW90=2), MAX(0, IF(CE90-IF(OR(ISBLANK(CB90), NOT(ISNUMBER(CB90))), 0, CB90)>0, IF(CE90-IF(OR(ISBLANK(CB90), NOT(ISNUMBER(CB90))), 0, CB90)-IF(OR(ISBLANK(CC90), NOT(ISNUMBER(CC90))), 0, CC90)>0, IF(CE90-IF(OR(ISBLANK(CB90), NOT(ISNUMBER(CB90))), 0, CB90)-IF(OR(ISBLANK(CC90), NOT(ISNUMBER(CC90))), 0, CC90)-IF(OR(ISBLANK(CD90), NOT(ISNUMBER(CD90))), 0, CD90)>0, CE90-IF(OR(ISBLANK(CB90), NOT(ISNUMBER(CB90))), 0, CB90)-IF(OR(ISBLANK(CC90), NOT(ISNUMBER(CC90))), 0, CC90)-IF(OR(ISBLANK(CD90), NOT(ISNUMBER(CD90))), 0, CD90)-CG90, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW90=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX90=\"211\", BX90=\"212\", BX90=\"221\", BX90=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX90), BX90=\"111\", AW90=1), 0-MIN(0,MAX(CE90-CF90,0))+ 0-MIN(0,MAX(CE90-CF90-0,0))+ 0-MIN(0,MAX(CE90-CF90-0-0,0)),\n                    AND(ISTEXT(BX90), BX90=\"112\", AW90=1), 0-MIN(0,MAX(CE90,0))+ 0-MIN(0,MAX(CE90-0,0))+ 0-MIN(0,MAX(CE90-0-0,0)),\n                    AND(ISTEXT(BX90), BX90=\"121\", AW90=2), 0-MIN(0,MAX(CE90-CG90,0))+ 0-MIN(0,MAX(CE90-CG90-0,0))+ 0-MIN(0,MAX(CE90-CG90-0-0,0)),\n                    AND(ISTEXT(BX90), BX90=\"122\", AW90=2), 0-MIN(0,MAX(CE90,0))+ 0-MIN(0,MAX(CE90-0,0))+ 0-MIN(0,MAX(CE90-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW90=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX90=\"211\", BX90=\"212\", BX90=\"221\", BX90=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX90), BX90=\"111\", AW90=1), IF(ISBLANK(BY90), 0, BY90)-MIN(IF(ISBLANK(BY90), 0, BY90),MAX(CE90-CF90,0))+ IF(ISBLANK(BZ90), 0, BZ90)-MIN(IF(ISBLANK(BZ90), 0, BZ90),MAX(CE90-CF90-IF(ISBLANK(BY90), 0, BY90),0))+ IF(ISBLANK(CA90), 0, CA90)-MIN(IF(ISBLANK(CA90), 0, CA90),MAX(CE90-CF90-IF(ISBLANK(BY90), 0, BY90)-IF(ISBLANK(BZ90), 0, BZ90),0)),\n                    AND(ISTEXT(BX90), BX90=\"112\", AW90=1), IF(ISBLANK(BY90), 0, BY90)-MIN(IF(ISBLANK(BY90), 0, BY90),MAX(CE90,0))+ IF(ISBLANK(BZ90), 0, BZ90)-MIN(IF(ISBLANK(BZ90), 0, BZ90),MAX(CE90-IF(ISBLANK(BY90), 0, BY90),0))+ IF(ISBLANK(CA90), 0, CA90)-MIN(IF(ISBLANK(CA90), 0, CA90),MAX(CE90-IF(ISBLANK(BY90), 0, BY90)-IF(ISBLANK(BZ90), 0, BZ90),0)),\n                    AND(ISTEXT(BX90), BX90=\"121\", AW90=2), IF(ISBLANK(CB90), 0, CB90)-MIN(IF(ISBLANK(CB90), 0, CB90),MAX(CE90-CG90,0))+ IF(ISBLANK(CC90), 0, CC90)-MIN(IF(ISBLANK(CC90), 0, CC90),MAX(CE90-CG90-IF(ISBLANK(CB90), 0, CB90),0))+ IF(ISBLANK(CD90), 0, CD90)-MIN(IF(ISBLANK(CD90), 0, CD90),MAX(CE90-CG90-IF(ISBLANK(CB90), 0, CB90)-IF(ISBLANK(CC90), 0, CC90),0)),\n                    AND(ISTEXT(BX90), BX90=\"122\", AW90=2), IF(ISBLANK(CB90), 0, CB90)-MIN(IF(ISBLANK(CB90), 0, CB90),MAX(CE90,0))+ IF(ISBLANK(CC90), 0, CC90)-MIN(IF(ISBLANK(CC90), 0, CC90),MAX(CE90-IF(ISBLANK(CB90), 0, CB90),0))+ IF(ISBLANK(CD90), 0, CD90)-MIN(IF(ISBLANK(CD90), 0, CD90),MAX(CE90-IF(ISBLANK(CB90), 0, CB90)-IF(ISBLANK(CC90), 0, CC90),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW90=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI90), IF(OR(ISBLANK(CI90), NOT(ISNUMBER(CI90))), 0, CI90),\n                    AW90=1, 0 + 0 + 0,\n                    AW90=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW90=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI90), IF(OR(ISBLANK(CI90), NOT(ISNUMBER(CI90))), 0, CI90),\n                    AW90=1, IF(ISBLANK(BY90), 0, BY90) + IF(ISBLANK(BZ90), 0, BZ90) + IF(ISBLANK(CA90), 0, CA90),\n                    AW90=2, IF(ISBLANK(CB90), 0, CB90) + IF(ISBLANK(CC90), 0, CC90) + IF(ISBLANK(CD90), 0, CD90)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK90>=CJ90, 0,\n        CK90<CJ90, CJ90-CK90\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO90=Pulldown!$A$1,1,CO90=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP90=1, CP90=2)), 0%,\n    ISERROR(MATCH(CQ90, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP90=1, VLOOKUP(CQ90, Subsidy!$A$2:$G$26, 6, 0),\n    CP90=2, VLOOKUP(CQ90, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP90=1, CP90=2)), 0%,\n    ISERROR(MATCH(CQ90, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP90=1, VLOOKUP(CQ90, Subsidy!$A$2:$D$26, 2, 0),\n    CP90=2, VLOOKUP(CQ90, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP90=1, CP90=2)), 0,\n    ISERROR(MATCH(CQ90, Subsidy!$A$2:$A$26, 0)), 0,\n    CP90=2, \"N/A\",\n    AND(CP90=1, CQ90<=9), VLOOKUP(CQ90, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP90=1, CQ90<=9, NOT(ISERROR(MATCH(CQ90, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL90-CU90, 0), 0)","v":0},0,0,0,0,0,0,0]
[82,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C91=\"\", C91=\"Pls select\"), 0,\nC91=Pulldown!$F$2, 1,\nC91=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F91<>\"\", G91<>\"\", G91<F91), \"Invalid Date Order\",\n    AND(F91=\"\", G91=\"\"), \"Input Required\",\n    AND(F91=\"\", G91<>\"\"), IF(G91<E91, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F91=\"\", G91=\"\"), \"Input Required\",\n    G91<E91, \"Date Before Transition\",\n    AND(D91=1, DATEDIF(F91, G91+1, \"y\")>=2), \"1-valid\",\n    AND(D91=1, DATEDIF(F91, G91+1, \"y\")<2), \"1-invalid\",\n    AND(D91=2, DATEDIF(F91, G91+1, \"y\")>=5), \"2-valid\",\n    AND(D91=2, DATEDIF(F91, G91+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H91=\"1-valid\", 1,\n    $H91=\"2-valid\", 2,\n    $H91=\"Input Required\", 3,\n    $H91=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F91=\"\",G91=\"\"),\"Input Required\",\n$F91>=$E91,\"轉制日後開始受僱\",\n$E91>$F91,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J91=\"轉制日前開始受僱\", 1,\n    $J91=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L91=Pulldown!$C$1,22500,$L91=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L91=Pulldown!$C$1,2/3,$L91=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV91=\"\",0,AV91=Pulldown!$B$2,1,AV91=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX91=\"\",0,AX91=Pulldown!$G$1,1,AX91=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV91=\"\",0,BV91=Pulldown!$H$1,1,BV91=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW91=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX91=\"211\", BX91=\"212\", BX91=\"221\", BX91=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX91), BX91=\"111\", AW91=1), MAX(0, IF(CE91-CF91>0, IF(CE91-CF91-0>0, IF(CE91-CF91-0-0>0, CE91-CF91-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX91), BX91=\"112\", AW91=1), MAX(0, IF(CE91-0>0, IF(CE91-0-0>0, IF(CE91-0-0-0>0, CE91-0-0-0-CF91, 0), 0), 0)),\n                    AND(ISTEXT(BX91), BX91=\"121\", AW91=2), MAX(0, IF(CE91-CG91>0, IF(CE91-CG91-0>0, IF(CE91-CG91-0-0>0, CE91-CG91-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX91), BX91=\"122\", AW91=2), MAX(0, IF(CE91-0>0, IF(CE91-0-0>0, IF(CE91-0-0-0>0, CE91-0-0-0-CG91, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW91=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX91=\"211\", BX91=\"212\", BX91=\"221\", BX91=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX91), BX91=\"111\", AW91=1), MAX(0, IF(CE91-CF91>0, IF(CE91-CF91-IF(OR(ISBLANK(BY91), NOT(ISNUMBER(BY91))), 0, BY91)>0, IF(CE91-CF91-IF(OR(ISBLANK(BY91), NOT(ISNUMBER(BY91))), 0, BY91)-IF(OR(ISBLANK(BZ91), NOT(ISNUMBER(BZ91))), 0, BZ91)>0, CE91-CF91-IF(OR(ISBLANK(BY91), NOT(ISNUMBER(BY91))), 0, BY91)-IF(OR(ISBLANK(BZ91), NOT(ISNUMBER(BZ91))), 0, BZ91)-IF(OR(ISBLANK(CA91), NOT(ISNUMBER(CA91))), 0, CA91), 0), 0), 0)),\n                    AND(ISTEXT(BX91), BX91=\"112\", AW91=1), MAX(0, IF(CE91-IF(OR(ISBLANK(BY91), NOT(ISNUMBER(BY91))), 0, BY91)>0, IF(CE91-IF(OR(ISBLANK(BY91), NOT(ISNUMBER(BY91))), 0, BY91)-IF(OR(ISBLANK(BZ91), NOT(ISNUMBER(BZ91))), 0, BZ91)>0, IF(CE91-IF(OR(ISBLANK(BY91), NOT(ISNUMBER(BY91))), 0, BY91)-IF(OR(ISBLANK(BZ91), NOT(ISNUMBER(BZ91))), 0, BZ91)-IF(OR(ISBLANK(CA91), NOT(ISNUMBER(CA91))), 0, CA91)>0, CE91-IF(OR(ISBLANK(BY91), NOT(ISNUMBER(BY91))), 0, BY91)-IF(OR(ISBLANK(BZ91), NOT(ISNUMBER(BZ91))), 0, BZ91)-IF(OR(ISBLANK(CA91), NOT(ISNUMBER(CA91))), 0, CA91)-CF91, 0), 0), 0)),\n                    AND(ISTEXT(BX91), BX91=\"121\", AW91=2), MAX(0, IF(CE91-CG91>0, IF(CE91-CG91-IF(OR(ISBLANK(CB91), NOT(ISNUMBER(CB91))), 0, CB91)>0, IF(CE91-CG91-IF(OR(ISBLANK(CB91), NOT(ISNUMBER(CB91))), 0, CB91)-IF(OR(ISBLANK(CC91), NOT(ISNUMBER(CC91))), 0, CC91)>0, CE91-CG91-IF(OR(ISBLANK(CB91), NOT(ISNUMBER(CB91))), 0, CB91)-IF(OR(ISBLANK(CC91), NOT(ISNUMBER(CC91))), 0, CC91)-IF(OR(ISBLANK(CD91), NOT(ISNUMBER(CD91))), 0, CD91), 0), 0), 0)),\n                    AND(ISTEXT(BX91), BX91=\"122\", AW91=2), MAX(0, IF(CE91-IF(OR(ISBLANK(CB91), NOT(ISNUMBER(CB91))), 0, CB91)>0, IF(CE91-IF(OR(ISBLANK(CB91), NOT(ISNUMBER(CB91))), 0, CB91)-IF(OR(ISBLANK(CC91), NOT(ISNUMBER(CC91))), 0, CC91)>0, IF(CE91-IF(OR(ISBLANK(CB91), NOT(ISNUMBER(CB91))), 0, CB91)-IF(OR(ISBLANK(CC91), NOT(ISNUMBER(CC91))), 0, CC91)-IF(OR(ISBLANK(CD91), NOT(ISNUMBER(CD91))), 0, CD91)>0, CE91-IF(OR(ISBLANK(CB91), NOT(ISNUMBER(CB91))), 0, CB91)-IF(OR(ISBLANK(CC91), NOT(ISNUMBER(CC91))), 0, CC91)-IF(OR(ISBLANK(CD91), NOT(ISNUMBER(CD91))), 0, CD91)-CG91, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW91=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX91=\"211\", BX91=\"212\", BX91=\"221\", BX91=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX91), BX91=\"111\", AW91=1), 0-MIN(0,MAX(CE91-CF91,0))+ 0-MIN(0,MAX(CE91-CF91-0,0))+ 0-MIN(0,MAX(CE91-CF91-0-0,0)),\n                    AND(ISTEXT(BX91), BX91=\"112\", AW91=1), 0-MIN(0,MAX(CE91,0))+ 0-MIN(0,MAX(CE91-0,0))+ 0-MIN(0,MAX(CE91-0-0,0)),\n                    AND(ISTEXT(BX91), BX91=\"121\", AW91=2), 0-MIN(0,MAX(CE91-CG91,0))+ 0-MIN(0,MAX(CE91-CG91-0,0))+ 0-MIN(0,MAX(CE91-CG91-0-0,0)),\n                    AND(ISTEXT(BX91), BX91=\"122\", AW91=2), 0-MIN(0,MAX(CE91,0))+ 0-MIN(0,MAX(CE91-0,0))+ 0-MIN(0,MAX(CE91-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW91=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX91=\"211\", BX91=\"212\", BX91=\"221\", BX91=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX91), BX91=\"111\", AW91=1), IF(ISBLANK(BY91), 0, BY91)-MIN(IF(ISBLANK(BY91), 0, BY91),MAX(CE91-CF91,0))+ IF(ISBLANK(BZ91), 0, BZ91)-MIN(IF(ISBLANK(BZ91), 0, BZ91),MAX(CE91-CF91-IF(ISBLANK(BY91), 0, BY91),0))+ IF(ISBLANK(CA91), 0, CA91)-MIN(IF(ISBLANK(CA91), 0, CA91),MAX(CE91-CF91-IF(ISBLANK(BY91), 0, BY91)-IF(ISBLANK(BZ91), 0, BZ91),0)),\n                    AND(ISTEXT(BX91), BX91=\"112\", AW91=1), IF(ISBLANK(BY91), 0, BY91)-MIN(IF(ISBLANK(BY91), 0, BY91),MAX(CE91,0))+ IF(ISBLANK(BZ91), 0, BZ91)-MIN(IF(ISBLANK(BZ91), 0, BZ91),MAX(CE91-IF(ISBLANK(BY91), 0, BY91),0))+ IF(ISBLANK(CA91), 0, CA91)-MIN(IF(ISBLANK(CA91), 0, CA91),MAX(CE91-IF(ISBLANK(BY91), 0, BY91)-IF(ISBLANK(BZ91), 0, BZ91),0)),\n                    AND(ISTEXT(BX91), BX91=\"121\", AW91=2), IF(ISBLANK(CB91), 0, CB91)-MIN(IF(ISBLANK(CB91), 0, CB91),MAX(CE91-CG91,0))+ IF(ISBLANK(CC91), 0, CC91)-MIN(IF(ISBLANK(CC91), 0, CC91),MAX(CE91-CG91-IF(ISBLANK(CB91), 0, CB91),0))+ IF(ISBLANK(CD91), 0, CD91)-MIN(IF(ISBLANK(CD91), 0, CD91),MAX(CE91-CG91-IF(ISBLANK(CB91), 0, CB91)-IF(ISBLANK(CC91), 0, CC91),0)),\n                    AND(ISTEXT(BX91), BX91=\"122\", AW91=2), IF(ISBLANK(CB91), 0, CB91)-MIN(IF(ISBLANK(CB91), 0, CB91),MAX(CE91,0))+ IF(ISBLANK(CC91), 0, CC91)-MIN(IF(ISBLANK(CC91), 0, CC91),MAX(CE91-IF(ISBLANK(CB91), 0, CB91),0))+ IF(ISBLANK(CD91), 0, CD91)-MIN(IF(ISBLANK(CD91), 0, CD91),MAX(CE91-IF(ISBLANK(CB91), 0, CB91)-IF(ISBLANK(CC91), 0, CC91),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW91=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI91), IF(OR(ISBLANK(CI91), NOT(ISNUMBER(CI91))), 0, CI91),\n                    AW91=1, 0 + 0 + 0,\n                    AW91=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW91=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI91), IF(OR(ISBLANK(CI91), NOT(ISNUMBER(CI91))), 0, CI91),\n                    AW91=1, IF(ISBLANK(BY91), 0, BY91) + IF(ISBLANK(BZ91), 0, BZ91) + IF(ISBLANK(CA91), 0, CA91),\n                    AW91=2, IF(ISBLANK(CB91), 0, CB91) + IF(ISBLANK(CC91), 0, CC91) + IF(ISBLANK(CD91), 0, CD91)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK91>=CJ91, 0,\n        CK91<CJ91, CJ91-CK91\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO91=Pulldown!$A$1,1,CO91=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP91=1, CP91=2)), 0%,\n    ISERROR(MATCH(CQ91, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP91=1, VLOOKUP(CQ91, Subsidy!$A$2:$G$26, 6, 0),\n    CP91=2, VLOOKUP(CQ91, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP91=1, CP91=2)), 0%,\n    ISERROR(MATCH(CQ91, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP91=1, VLOOKUP(CQ91, Subsidy!$A$2:$D$26, 2, 0),\n    CP91=2, VLOOKUP(CQ91, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP91=1, CP91=2)), 0,\n    ISERROR(MATCH(CQ91, Subsidy!$A$2:$A$26, 0)), 0,\n    CP91=2, \"N/A\",\n    AND(CP91=1, CQ91<=9), VLOOKUP(CQ91, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP91=1, CQ91<=9, NOT(ISERROR(MATCH(CQ91, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL91-CU91, 0), 0)","v":0},0,0,0,0,0,0,0]
[83,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C92=\"\", C92=\"Pls select\"), 0,\nC92=Pulldown!$F$2, 1,\nC92=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F92<>\"\", G92<>\"\", G92<F92), \"Invalid Date Order\",\n    AND(F92=\"\", G92=\"\"), \"Input Required\",\n    AND(F92=\"\", G92<>\"\"), IF(G92<E92, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F92=\"\", G92=\"\"), \"Input Required\",\n    G92<E92, \"Date Before Transition\",\n    AND(D92=1, DATEDIF(F92, G92+1, \"y\")>=2), \"1-valid\",\n    AND(D92=1, DATEDIF(F92, G92+1, \"y\")<2), \"1-invalid\",\n    AND(D92=2, DATEDIF(F92, G92+1, \"y\")>=5), \"2-valid\",\n    AND(D92=2, DATEDIF(F92, G92+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H92=\"1-valid\", 1,\n    $H92=\"2-valid\", 2,\n    $H92=\"Input Required\", 3,\n    $H92=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F92=\"\",G92=\"\"),\"Input Required\",\n$F92>=$E92,\"轉制日後開始受僱\",\n$E92>$F92,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J92=\"轉制日前開始受僱\", 1,\n    $J92=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L92=Pulldown!$C$1,22500,$L92=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L92=Pulldown!$C$1,2/3,$L92=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV92=\"\",0,AV92=Pulldown!$B$2,1,AV92=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX92=\"\",0,AX92=Pulldown!$G$1,1,AX92=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV92=\"\",0,BV92=Pulldown!$H$1,1,BV92=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW92=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX92=\"211\", BX92=\"212\", BX92=\"221\", BX92=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX92), BX92=\"111\", AW92=1), MAX(0, IF(CE92-CF92>0, IF(CE92-CF92-0>0, IF(CE92-CF92-0-0>0, CE92-CF92-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX92), BX92=\"112\", AW92=1), MAX(0, IF(CE92-0>0, IF(CE92-0-0>0, IF(CE92-0-0-0>0, CE92-0-0-0-CF92, 0), 0), 0)),\n                    AND(ISTEXT(BX92), BX92=\"121\", AW92=2), MAX(0, IF(CE92-CG92>0, IF(CE92-CG92-0>0, IF(CE92-CG92-0-0>0, CE92-CG92-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX92), BX92=\"122\", AW92=2), MAX(0, IF(CE92-0>0, IF(CE92-0-0>0, IF(CE92-0-0-0>0, CE92-0-0-0-CG92, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW92=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX92=\"211\", BX92=\"212\", BX92=\"221\", BX92=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX92), BX92=\"111\", AW92=1), MAX(0, IF(CE92-CF92>0, IF(CE92-CF92-IF(OR(ISBLANK(BY92), NOT(ISNUMBER(BY92))), 0, BY92)>0, IF(CE92-CF92-IF(OR(ISBLANK(BY92), NOT(ISNUMBER(BY92))), 0, BY92)-IF(OR(ISBLANK(BZ92), NOT(ISNUMBER(BZ92))), 0, BZ92)>0, CE92-CF92-IF(OR(ISBLANK(BY92), NOT(ISNUMBER(BY92))), 0, BY92)-IF(OR(ISBLANK(BZ92), NOT(ISNUMBER(BZ92))), 0, BZ92)-IF(OR(ISBLANK(CA92), NOT(ISNUMBER(CA92))), 0, CA92), 0), 0), 0)),\n                    AND(ISTEXT(BX92), BX92=\"112\", AW92=1), MAX(0, IF(CE92-IF(OR(ISBLANK(BY92), NOT(ISNUMBER(BY92))), 0, BY92)>0, IF(CE92-IF(OR(ISBLANK(BY92), NOT(ISNUMBER(BY92))), 0, BY92)-IF(OR(ISBLANK(BZ92), NOT(ISNUMBER(BZ92))), 0, BZ92)>0, IF(CE92-IF(OR(ISBLANK(BY92), NOT(ISNUMBER(BY92))), 0, BY92)-IF(OR(ISBLANK(BZ92), NOT(ISNUMBER(BZ92))), 0, BZ92)-IF(OR(ISBLANK(CA92), NOT(ISNUMBER(CA92))), 0, CA92)>0, CE92-IF(OR(ISBLANK(BY92), NOT(ISNUMBER(BY92))), 0, BY92)-IF(OR(ISBLANK(BZ92), NOT(ISNUMBER(BZ92))), 0, BZ92)-IF(OR(ISBLANK(CA92), NOT(ISNUMBER(CA92))), 0, CA92)-CF92, 0), 0), 0)),\n                    AND(ISTEXT(BX92), BX92=\"121\", AW92=2), MAX(0, IF(CE92-CG92>0, IF(CE92-CG92-IF(OR(ISBLANK(CB92), NOT(ISNUMBER(CB92))), 0, CB92)>0, IF(CE92-CG92-IF(OR(ISBLANK(CB92), NOT(ISNUMBER(CB92))), 0, CB92)-IF(OR(ISBLANK(CC92), NOT(ISNUMBER(CC92))), 0, CC92)>0, CE92-CG92-IF(OR(ISBLANK(CB92), NOT(ISNUMBER(CB92))), 0, CB92)-IF(OR(ISBLANK(CC92), NOT(ISNUMBER(CC92))), 0, CC92)-IF(OR(ISBLANK(CD92), NOT(ISNUMBER(CD92))), 0, CD92), 0), 0), 0)),\n                    AND(ISTEXT(BX92), BX92=\"122\", AW92=2), MAX(0, IF(CE92-IF(OR(ISBLANK(CB92), NOT(ISNUMBER(CB92))), 0, CB92)>0, IF(CE92-IF(OR(ISBLANK(CB92), NOT(ISNUMBER(CB92))), 0, CB92)-IF(OR(ISBLANK(CC92), NOT(ISNUMBER(CC92))), 0, CC92)>0, IF(CE92-IF(OR(ISBLANK(CB92), NOT(ISNUMBER(CB92))), 0, CB92)-IF(OR(ISBLANK(CC92), NOT(ISNUMBER(CC92))), 0, CC92)-IF(OR(ISBLANK(CD92), NOT(ISNUMBER(CD92))), 0, CD92)>0, CE92-IF(OR(ISBLANK(CB92), NOT(ISNUMBER(CB92))), 0, CB92)-IF(OR(ISBLANK(CC92), NOT(ISNUMBER(CC92))), 0, CC92)-IF(OR(ISBLANK(CD92), NOT(ISNUMBER(CD92))), 0, CD92)-CG92, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW92=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX92=\"211\", BX92=\"212\", BX92=\"221\", BX92=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX92), BX92=\"111\", AW92=1), 0-MIN(0,MAX(CE92-CF92,0))+ 0-MIN(0,MAX(CE92-CF92-0,0))+ 0-MIN(0,MAX(CE92-CF92-0-0,0)),\n                    AND(ISTEXT(BX92), BX92=\"112\", AW92=1), 0-MIN(0,MAX(CE92,0))+ 0-MIN(0,MAX(CE92-0,0))+ 0-MIN(0,MAX(CE92-0-0,0)),\n                    AND(ISTEXT(BX92), BX92=\"121\", AW92=2), 0-MIN(0,MAX(CE92-CG92,0))+ 0-MIN(0,MAX(CE92-CG92-0,0))+ 0-MIN(0,MAX(CE92-CG92-0-0,0)),\n                    AND(ISTEXT(BX92), BX92=\"122\", AW92=2), 0-MIN(0,MAX(CE92,0))+ 0-MIN(0,MAX(CE92-0,0))+ 0-MIN(0,MAX(CE92-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW92=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX92=\"211\", BX92=\"212\", BX92=\"221\", BX92=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX92), BX92=\"111\", AW92=1), IF(ISBLANK(BY92), 0, BY92)-MIN(IF(ISBLANK(BY92), 0, BY92),MAX(CE92-CF92,0))+ IF(ISBLANK(BZ92), 0, BZ92)-MIN(IF(ISBLANK(BZ92), 0, BZ92),MAX(CE92-CF92-IF(ISBLANK(BY92), 0, BY92),0))+ IF(ISBLANK(CA92), 0, CA92)-MIN(IF(ISBLANK(CA92), 0, CA92),MAX(CE92-CF92-IF(ISBLANK(BY92), 0, BY92)-IF(ISBLANK(BZ92), 0, BZ92),0)),\n                    AND(ISTEXT(BX92), BX92=\"112\", AW92=1), IF(ISBLANK(BY92), 0, BY92)-MIN(IF(ISBLANK(BY92), 0, BY92),MAX(CE92,0))+ IF(ISBLANK(BZ92), 0, BZ92)-MIN(IF(ISBLANK(BZ92), 0, BZ92),MAX(CE92-IF(ISBLANK(BY92), 0, BY92),0))+ IF(ISBLANK(CA92), 0, CA92)-MIN(IF(ISBLANK(CA92), 0, CA92),MAX(CE92-IF(ISBLANK(BY92), 0, BY92)-IF(ISBLANK(BZ92), 0, BZ92),0)),\n                    AND(ISTEXT(BX92), BX92=\"121\", AW92=2), IF(ISBLANK(CB92), 0, CB92)-MIN(IF(ISBLANK(CB92), 0, CB92),MAX(CE92-CG92,0))+ IF(ISBLANK(CC92), 0, CC92)-MIN(IF(ISBLANK(CC92), 0, CC92),MAX(CE92-CG92-IF(ISBLANK(CB92), 0, CB92),0))+ IF(ISBLANK(CD92), 0, CD92)-MIN(IF(ISBLANK(CD92), 0, CD92),MAX(CE92-CG92-IF(ISBLANK(CB92), 0, CB92)-IF(ISBLANK(CC92), 0, CC92),0)),\n                    AND(ISTEXT(BX92), BX92=\"122\", AW92=2), IF(ISBLANK(CB92), 0, CB92)-MIN(IF(ISBLANK(CB92), 0, CB92),MAX(CE92,0))+ IF(ISBLANK(CC92), 0, CC92)-MIN(IF(ISBLANK(CC92), 0, CC92),MAX(CE92-IF(ISBLANK(CB92), 0, CB92),0))+ IF(ISBLANK(CD92), 0, CD92)-MIN(IF(ISBLANK(CD92), 0, CD92),MAX(CE92-IF(ISBLANK(CB92), 0, CB92)-IF(ISBLANK(CC92), 0, CC92),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW92=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI92), IF(OR(ISBLANK(CI92), NOT(ISNUMBER(CI92))), 0, CI92),\n                    AW92=1, 0 + 0 + 0,\n                    AW92=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW92=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI92), IF(OR(ISBLANK(CI92), NOT(ISNUMBER(CI92))), 0, CI92),\n                    AW92=1, IF(ISBLANK(BY92), 0, BY92) + IF(ISBLANK(BZ92), 0, BZ92) + IF(ISBLANK(CA92), 0, CA92),\n                    AW92=2, IF(ISBLANK(CB92), 0, CB92) + IF(ISBLANK(CC92), 0, CC92) + IF(ISBLANK(CD92), 0, CD92)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK92>=CJ92, 0,\n        CK92<CJ92, CJ92-CK92\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO92=Pulldown!$A$1,1,CO92=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP92=1, CP92=2)), 0%,\n    ISERROR(MATCH(CQ92, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP92=1, VLOOKUP(CQ92, Subsidy!$A$2:$G$26, 6, 0),\n    CP92=2, VLOOKUP(CQ92, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP92=1, CP92=2)), 0%,\n    ISERROR(MATCH(CQ92, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP92=1, VLOOKUP(CQ92, Subsidy!$A$2:$D$26, 2, 0),\n    CP92=2, VLOOKUP(CQ92, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP92=1, CP92=2)), 0,\n    ISERROR(MATCH(CQ92, Subsidy!$A$2:$A$26, 0)), 0,\n    CP92=2, \"N/A\",\n    AND(CP92=1, CQ92<=9), VLOOKUP(CQ92, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP92=1, CQ92<=9, NOT(ISERROR(MATCH(CQ92, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL92-CU92, 0), 0)","v":0},0,0,0,0,0,0,0]
[84,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C93=\"\", C93=\"Pls select\"), 0,\nC93=Pulldown!$F$2, 1,\nC93=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F93<>\"\", G93<>\"\", G93<F93), \"Invalid Date Order\",\n    AND(F93=\"\", G93=\"\"), \"Input Required\",\n    AND(F93=\"\", G93<>\"\"), IF(G93<E93, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F93=\"\", G93=\"\"), \"Input Required\",\n    G93<E93, \"Date Before Transition\",\n    AND(D93=1, DATEDIF(F93, G93+1, \"y\")>=2), \"1-valid\",\n    AND(D93=1, DATEDIF(F93, G93+1, \"y\")<2), \"1-invalid\",\n    AND(D93=2, DATEDIF(F93, G93+1, \"y\")>=5), \"2-valid\",\n    AND(D93=2, DATEDIF(F93, G93+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H93=\"1-valid\", 1,\n    $H93=\"2-valid\", 2,\n    $H93=\"Input Required\", 3,\n    $H93=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F93=\"\",G93=\"\"),\"Input Required\",\n$F93>=$E93,\"轉制日後開始受僱\",\n$E93>$F93,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J93=\"轉制日前開始受僱\", 1,\n    $J93=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L93=Pulldown!$C$1,22500,$L93=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L93=Pulldown!$C$1,2/3,$L93=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV93=\"\",0,AV93=Pulldown!$B$2,1,AV93=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX93=\"\",0,AX93=Pulldown!$G$1,1,AX93=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV93=\"\",0,BV93=Pulldown!$H$1,1,BV93=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW93=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX93=\"211\", BX93=\"212\", BX93=\"221\", BX93=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX93), BX93=\"111\", AW93=1), MAX(0, IF(CE93-CF93>0, IF(CE93-CF93-0>0, IF(CE93-CF93-0-0>0, CE93-CF93-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX93), BX93=\"112\", AW93=1), MAX(0, IF(CE93-0>0, IF(CE93-0-0>0, IF(CE93-0-0-0>0, CE93-0-0-0-CF93, 0), 0), 0)),\n                    AND(ISTEXT(BX93), BX93=\"121\", AW93=2), MAX(0, IF(CE93-CG93>0, IF(CE93-CG93-0>0, IF(CE93-CG93-0-0>0, CE93-CG93-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX93), BX93=\"122\", AW93=2), MAX(0, IF(CE93-0>0, IF(CE93-0-0>0, IF(CE93-0-0-0>0, CE93-0-0-0-CG93, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW93=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX93=\"211\", BX93=\"212\", BX93=\"221\", BX93=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX93), BX93=\"111\", AW93=1), MAX(0, IF(CE93-CF93>0, IF(CE93-CF93-IF(OR(ISBLANK(BY93), NOT(ISNUMBER(BY93))), 0, BY93)>0, IF(CE93-CF93-IF(OR(ISBLANK(BY93), NOT(ISNUMBER(BY93))), 0, BY93)-IF(OR(ISBLANK(BZ93), NOT(ISNUMBER(BZ93))), 0, BZ93)>0, CE93-CF93-IF(OR(ISBLANK(BY93), NOT(ISNUMBER(BY93))), 0, BY93)-IF(OR(ISBLANK(BZ93), NOT(ISNUMBER(BZ93))), 0, BZ93)-IF(OR(ISBLANK(CA93), NOT(ISNUMBER(CA93))), 0, CA93), 0), 0), 0)),\n                    AND(ISTEXT(BX93), BX93=\"112\", AW93=1), MAX(0, IF(CE93-IF(OR(ISBLANK(BY93), NOT(ISNUMBER(BY93))), 0, BY93)>0, IF(CE93-IF(OR(ISBLANK(BY93), NOT(ISNUMBER(BY93))), 0, BY93)-IF(OR(ISBLANK(BZ93), NOT(ISNUMBER(BZ93))), 0, BZ93)>0, IF(CE93-IF(OR(ISBLANK(BY93), NOT(ISNUMBER(BY93))), 0, BY93)-IF(OR(ISBLANK(BZ93), NOT(ISNUMBER(BZ93))), 0, BZ93)-IF(OR(ISBLANK(CA93), NOT(ISNUMBER(CA93))), 0, CA93)>0, CE93-IF(OR(ISBLANK(BY93), NOT(ISNUMBER(BY93))), 0, BY93)-IF(OR(ISBLANK(BZ93), NOT(ISNUMBER(BZ93))), 0, BZ93)-IF(OR(ISBLANK(CA93), NOT(ISNUMBER(CA93))), 0, CA93)-CF93, 0), 0), 0)),\n                    AND(ISTEXT(BX93), BX93=\"121\", AW93=2), MAX(0, IF(CE93-CG93>0, IF(CE93-CG93-IF(OR(ISBLANK(CB93), NOT(ISNUMBER(CB93))), 0, CB93)>0, IF(CE93-CG93-IF(OR(ISBLANK(CB93), NOT(ISNUMBER(CB93))), 0, CB93)-IF(OR(ISBLANK(CC93), NOT(ISNUMBER(CC93))), 0, CC93)>0, CE93-CG93-IF(OR(ISBLANK(CB93), NOT(ISNUMBER(CB93))), 0, CB93)-IF(OR(ISBLANK(CC93), NOT(ISNUMBER(CC93))), 0, CC93)-IF(OR(ISBLANK(CD93), NOT(ISNUMBER(CD93))), 0, CD93), 0), 0), 0)),\n                    AND(ISTEXT(BX93), BX93=\"122\", AW93=2), MAX(0, IF(CE93-IF(OR(ISBLANK(CB93), NOT(ISNUMBER(CB93))), 0, CB93)>0, IF(CE93-IF(OR(ISBLANK(CB93), NOT(ISNUMBER(CB93))), 0, CB93)-IF(OR(ISBLANK(CC93), NOT(ISNUMBER(CC93))), 0, CC93)>0, IF(CE93-IF(OR(ISBLANK(CB93), NOT(ISNUMBER(CB93))), 0, CB93)-IF(OR(ISBLANK(CC93), NOT(ISNUMBER(CC93))), 0, CC93)-IF(OR(ISBLANK(CD93), NOT(ISNUMBER(CD93))), 0, CD93)>0, CE93-IF(OR(ISBLANK(CB93), NOT(ISNUMBER(CB93))), 0, CB93)-IF(OR(ISBLANK(CC93), NOT(ISNUMBER(CC93))), 0, CC93)-IF(OR(ISBLANK(CD93), NOT(ISNUMBER(CD93))), 0, CD93)-CG93, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW93=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX93=\"211\", BX93=\"212\", BX93=\"221\", BX93=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX93), BX93=\"111\", AW93=1), 0-MIN(0,MAX(CE93-CF93,0))+ 0-MIN(0,MAX(CE93-CF93-0,0))+ 0-MIN(0,MAX(CE93-CF93-0-0,0)),\n                    AND(ISTEXT(BX93), BX93=\"112\", AW93=1), 0-MIN(0,MAX(CE93,0))+ 0-MIN(0,MAX(CE93-0,0))+ 0-MIN(0,MAX(CE93-0-0,0)),\n                    AND(ISTEXT(BX93), BX93=\"121\", AW93=2), 0-MIN(0,MAX(CE93-CG93,0))+ 0-MIN(0,MAX(CE93-CG93-0,0))+ 0-MIN(0,MAX(CE93-CG93-0-0,0)),\n                    AND(ISTEXT(BX93), BX93=\"122\", AW93=2), 0-MIN(0,MAX(CE93,0))+ 0-MIN(0,MAX(CE93-0,0))+ 0-MIN(0,MAX(CE93-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW93=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX93=\"211\", BX93=\"212\", BX93=\"221\", BX93=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX93), BX93=\"111\", AW93=1), IF(ISBLANK(BY93), 0, BY93)-MIN(IF(ISBLANK(BY93), 0, BY93),MAX(CE93-CF93,0))+ IF(ISBLANK(BZ93), 0, BZ93)-MIN(IF(ISBLANK(BZ93), 0, BZ93),MAX(CE93-CF93-IF(ISBLANK(BY93), 0, BY93),0))+ IF(ISBLANK(CA93), 0, CA93)-MIN(IF(ISBLANK(CA93), 0, CA93),MAX(CE93-CF93-IF(ISBLANK(BY93), 0, BY93)-IF(ISBLANK(BZ93), 0, BZ93),0)),\n                    AND(ISTEXT(BX93), BX93=\"112\", AW93=1), IF(ISBLANK(BY93), 0, BY93)-MIN(IF(ISBLANK(BY93), 0, BY93),MAX(CE93,0))+ IF(ISBLANK(BZ93), 0, BZ93)-MIN(IF(ISBLANK(BZ93), 0, BZ93),MAX(CE93-IF(ISBLANK(BY93), 0, BY93),0))+ IF(ISBLANK(CA93), 0, CA93)-MIN(IF(ISBLANK(CA93), 0, CA93),MAX(CE93-IF(ISBLANK(BY93), 0, BY93)-IF(ISBLANK(BZ93), 0, BZ93),0)),\n                    AND(ISTEXT(BX93), BX93=\"121\", AW93=2), IF(ISBLANK(CB93), 0, CB93)-MIN(IF(ISBLANK(CB93), 0, CB93),MAX(CE93-CG93,0))+ IF(ISBLANK(CC93), 0, CC93)-MIN(IF(ISBLANK(CC93), 0, CC93),MAX(CE93-CG93-IF(ISBLANK(CB93), 0, CB93),0))+ IF(ISBLANK(CD93), 0, CD93)-MIN(IF(ISBLANK(CD93), 0, CD93),MAX(CE93-CG93-IF(ISBLANK(CB93), 0, CB93)-IF(ISBLANK(CC93), 0, CC93),0)),\n                    AND(ISTEXT(BX93), BX93=\"122\", AW93=2), IF(ISBLANK(CB93), 0, CB93)-MIN(IF(ISBLANK(CB93), 0, CB93),MAX(CE93,0))+ IF(ISBLANK(CC93), 0, CC93)-MIN(IF(ISBLANK(CC93), 0, CC93),MAX(CE93-IF(ISBLANK(CB93), 0, CB93),0))+ IF(ISBLANK(CD93), 0, CD93)-MIN(IF(ISBLANK(CD93), 0, CD93),MAX(CE93-IF(ISBLANK(CB93), 0, CB93)-IF(ISBLANK(CC93), 0, CC93),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW93=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI93), IF(OR(ISBLANK(CI93), NOT(ISNUMBER(CI93))), 0, CI93),\n                    AW93=1, 0 + 0 + 0,\n                    AW93=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW93=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI93), IF(OR(ISBLANK(CI93), NOT(ISNUMBER(CI93))), 0, CI93),\n                    AW93=1, IF(ISBLANK(BY93), 0, BY93) + IF(ISBLANK(BZ93), 0, BZ93) + IF(ISBLANK(CA93), 0, CA93),\n                    AW93=2, IF(ISBLANK(CB93), 0, CB93) + IF(ISBLANK(CC93), 0, CC93) + IF(ISBLANK(CD93), 0, CD93)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK93>=CJ93, 0,\n        CK93<CJ93, CJ93-CK93\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO93=Pulldown!$A$1,1,CO93=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP93=1, CP93=2)), 0%,\n    ISERROR(MATCH(CQ93, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP93=1, VLOOKUP(CQ93, Subsidy!$A$2:$G$26, 6, 0),\n    CP93=2, VLOOKUP(CQ93, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP93=1, CP93=2)), 0%,\n    ISERROR(MATCH(CQ93, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP93=1, VLOOKUP(CQ93, Subsidy!$A$2:$D$26, 2, 0),\n    CP93=2, VLOOKUP(CQ93, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP93=1, CP93=2)), 0,\n    ISERROR(MATCH(CQ93, Subsidy!$A$2:$A$26, 0)), 0,\n    CP93=2, \"N/A\",\n    AND(CP93=1, CQ93<=9), VLOOKUP(CQ93, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP93=1, CQ93<=9, NOT(ISERROR(MATCH(CQ93, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL93-CU93, 0), 0)","v":0},0,0,0,0,0,0,0]
[85,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C94=\"\", C94=\"Pls select\"), 0,\nC94=Pulldown!$F$2, 1,\nC94=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F94<>\"\", G94<>\"\", G94<F94), \"Invalid Date Order\",\n    AND(F94=\"\", G94=\"\"), \"Input Required\",\n    AND(F94=\"\", G94<>\"\"), IF(G94<E94, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F94=\"\", G94=\"\"), \"Input Required\",\n    G94<E94, \"Date Before Transition\",\n    AND(D94=1, DATEDIF(F94, G94+1, \"y\")>=2), \"1-valid\",\n    AND(D94=1, DATEDIF(F94, G94+1, \"y\")<2), \"1-invalid\",\n    AND(D94=2, DATEDIF(F94, G94+1, \"y\")>=5), \"2-valid\",\n    AND(D94=2, DATEDIF(F94, G94+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H94=\"1-valid\", 1,\n    $H94=\"2-valid\", 2,\n    $H94=\"Input Required\", 3,\n    $H94=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F94=\"\",G94=\"\"),\"Input Required\",\n$F94>=$E94,\"轉制日後開始受僱\",\n$E94>$F94,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J94=\"轉制日前開始受僱\", 1,\n    $J94=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L94=Pulldown!$C$1,22500,$L94=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L94=Pulldown!$C$1,2/3,$L94=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV94=\"\",0,AV94=Pulldown!$B$2,1,AV94=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX94=\"\",0,AX94=Pulldown!$G$1,1,AX94=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV94=\"\",0,BV94=Pulldown!$H$1,1,BV94=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW94=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX94=\"211\", BX94=\"212\", BX94=\"221\", BX94=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX94), BX94=\"111\", AW94=1), MAX(0, IF(CE94-CF94>0, IF(CE94-CF94-0>0, IF(CE94-CF94-0-0>0, CE94-CF94-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX94), BX94=\"112\", AW94=1), MAX(0, IF(CE94-0>0, IF(CE94-0-0>0, IF(CE94-0-0-0>0, CE94-0-0-0-CF94, 0), 0), 0)),\n                    AND(ISTEXT(BX94), BX94=\"121\", AW94=2), MAX(0, IF(CE94-CG94>0, IF(CE94-CG94-0>0, IF(CE94-CG94-0-0>0, CE94-CG94-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX94), BX94=\"122\", AW94=2), MAX(0, IF(CE94-0>0, IF(CE94-0-0>0, IF(CE94-0-0-0>0, CE94-0-0-0-CG94, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW94=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX94=\"211\", BX94=\"212\", BX94=\"221\", BX94=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX94), BX94=\"111\", AW94=1), MAX(0, IF(CE94-CF94>0, IF(CE94-CF94-IF(OR(ISBLANK(BY94), NOT(ISNUMBER(BY94))), 0, BY94)>0, IF(CE94-CF94-IF(OR(ISBLANK(BY94), NOT(ISNUMBER(BY94))), 0, BY94)-IF(OR(ISBLANK(BZ94), NOT(ISNUMBER(BZ94))), 0, BZ94)>0, CE94-CF94-IF(OR(ISBLANK(BY94), NOT(ISNUMBER(BY94))), 0, BY94)-IF(OR(ISBLANK(BZ94), NOT(ISNUMBER(BZ94))), 0, BZ94)-IF(OR(ISBLANK(CA94), NOT(ISNUMBER(CA94))), 0, CA94), 0), 0), 0)),\n                    AND(ISTEXT(BX94), BX94=\"112\", AW94=1), MAX(0, IF(CE94-IF(OR(ISBLANK(BY94), NOT(ISNUMBER(BY94))), 0, BY94)>0, IF(CE94-IF(OR(ISBLANK(BY94), NOT(ISNUMBER(BY94))), 0, BY94)-IF(OR(ISBLANK(BZ94), NOT(ISNUMBER(BZ94))), 0, BZ94)>0, IF(CE94-IF(OR(ISBLANK(BY94), NOT(ISNUMBER(BY94))), 0, BY94)-IF(OR(ISBLANK(BZ94), NOT(ISNUMBER(BZ94))), 0, BZ94)-IF(OR(ISBLANK(CA94), NOT(ISNUMBER(CA94))), 0, CA94)>0, CE94-IF(OR(ISBLANK(BY94), NOT(ISNUMBER(BY94))), 0, BY94)-IF(OR(ISBLANK(BZ94), NOT(ISNUMBER(BZ94))), 0, BZ94)-IF(OR(ISBLANK(CA94), NOT(ISNUMBER(CA94))), 0, CA94)-CF94, 0), 0), 0)),\n                    AND(ISTEXT(BX94), BX94=\"121\", AW94=2), MAX(0, IF(CE94-CG94>0, IF(CE94-CG94-IF(OR(ISBLANK(CB94), NOT(ISNUMBER(CB94))), 0, CB94)>0, IF(CE94-CG94-IF(OR(ISBLANK(CB94), NOT(ISNUMBER(CB94))), 0, CB94)-IF(OR(ISBLANK(CC94), NOT(ISNUMBER(CC94))), 0, CC94)>0, CE94-CG94-IF(OR(ISBLANK(CB94), NOT(ISNUMBER(CB94))), 0, CB94)-IF(OR(ISBLANK(CC94), NOT(ISNUMBER(CC94))), 0, CC94)-IF(OR(ISBLANK(CD94), NOT(ISNUMBER(CD94))), 0, CD94), 0), 0), 0)),\n                    AND(ISTEXT(BX94), BX94=\"122\", AW94=2), MAX(0, IF(CE94-IF(OR(ISBLANK(CB94), NOT(ISNUMBER(CB94))), 0, CB94)>0, IF(CE94-IF(OR(ISBLANK(CB94), NOT(ISNUMBER(CB94))), 0, CB94)-IF(OR(ISBLANK(CC94), NOT(ISNUMBER(CC94))), 0, CC94)>0, IF(CE94-IF(OR(ISBLANK(CB94), NOT(ISNUMBER(CB94))), 0, CB94)-IF(OR(ISBLANK(CC94), NOT(ISNUMBER(CC94))), 0, CC94)-IF(OR(ISBLANK(CD94), NOT(ISNUMBER(CD94))), 0, CD94)>0, CE94-IF(OR(ISBLANK(CB94), NOT(ISNUMBER(CB94))), 0, CB94)-IF(OR(ISBLANK(CC94), NOT(ISNUMBER(CC94))), 0, CC94)-IF(OR(ISBLANK(CD94), NOT(ISNUMBER(CD94))), 0, CD94)-CG94, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW94=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX94=\"211\", BX94=\"212\", BX94=\"221\", BX94=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX94), BX94=\"111\", AW94=1), 0-MIN(0,MAX(CE94-CF94,0))+ 0-MIN(0,MAX(CE94-CF94-0,0))+ 0-MIN(0,MAX(CE94-CF94-0-0,0)),\n                    AND(ISTEXT(BX94), BX94=\"112\", AW94=1), 0-MIN(0,MAX(CE94,0))+ 0-MIN(0,MAX(CE94-0,0))+ 0-MIN(0,MAX(CE94-0-0,0)),\n                    AND(ISTEXT(BX94), BX94=\"121\", AW94=2), 0-MIN(0,MAX(CE94-CG94,0))+ 0-MIN(0,MAX(CE94-CG94-0,0))+ 0-MIN(0,MAX(CE94-CG94-0-0,0)),\n                    AND(ISTEXT(BX94), BX94=\"122\", AW94=2), 0-MIN(0,MAX(CE94,0))+ 0-MIN(0,MAX(CE94-0,0))+ 0-MIN(0,MAX(CE94-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW94=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX94=\"211\", BX94=\"212\", BX94=\"221\", BX94=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX94), BX94=\"111\", AW94=1), IF(ISBLANK(BY94), 0, BY94)-MIN(IF(ISBLANK(BY94), 0, BY94),MAX(CE94-CF94,0))+ IF(ISBLANK(BZ94), 0, BZ94)-MIN(IF(ISBLANK(BZ94), 0, BZ94),MAX(CE94-CF94-IF(ISBLANK(BY94), 0, BY94),0))+ IF(ISBLANK(CA94), 0, CA94)-MIN(IF(ISBLANK(CA94), 0, CA94),MAX(CE94-CF94-IF(ISBLANK(BY94), 0, BY94)-IF(ISBLANK(BZ94), 0, BZ94),0)),\n                    AND(ISTEXT(BX94), BX94=\"112\", AW94=1), IF(ISBLANK(BY94), 0, BY94)-MIN(IF(ISBLANK(BY94), 0, BY94),MAX(CE94,0))+ IF(ISBLANK(BZ94), 0, BZ94)-MIN(IF(ISBLANK(BZ94), 0, BZ94),MAX(CE94-IF(ISBLANK(BY94), 0, BY94),0))+ IF(ISBLANK(CA94), 0, CA94)-MIN(IF(ISBLANK(CA94), 0, CA94),MAX(CE94-IF(ISBLANK(BY94), 0, BY94)-IF(ISBLANK(BZ94), 0, BZ94),0)),\n                    AND(ISTEXT(BX94), BX94=\"121\", AW94=2), IF(ISBLANK(CB94), 0, CB94)-MIN(IF(ISBLANK(CB94), 0, CB94),MAX(CE94-CG94,0))+ IF(ISBLANK(CC94), 0, CC94)-MIN(IF(ISBLANK(CC94), 0, CC94),MAX(CE94-CG94-IF(ISBLANK(CB94), 0, CB94),0))+ IF(ISBLANK(CD94), 0, CD94)-MIN(IF(ISBLANK(CD94), 0, CD94),MAX(CE94-CG94-IF(ISBLANK(CB94), 0, CB94)-IF(ISBLANK(CC94), 0, CC94),0)),\n                    AND(ISTEXT(BX94), BX94=\"122\", AW94=2), IF(ISBLANK(CB94), 0, CB94)-MIN(IF(ISBLANK(CB94), 0, CB94),MAX(CE94,0))+ IF(ISBLANK(CC94), 0, CC94)-MIN(IF(ISBLANK(CC94), 0, CC94),MAX(CE94-IF(ISBLANK(CB94), 0, CB94),0))+ IF(ISBLANK(CD94), 0, CD94)-MIN(IF(ISBLANK(CD94), 0, CD94),MAX(CE94-IF(ISBLANK(CB94), 0, CB94)-IF(ISBLANK(CC94), 0, CC94),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW94=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI94), IF(OR(ISBLANK(CI94), NOT(ISNUMBER(CI94))), 0, CI94),\n                    AW94=1, 0 + 0 + 0,\n                    AW94=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW94=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI94), IF(OR(ISBLANK(CI94), NOT(ISNUMBER(CI94))), 0, CI94),\n                    AW94=1, IF(ISBLANK(BY94), 0, BY94) + IF(ISBLANK(BZ94), 0, BZ94) + IF(ISBLANK(CA94), 0, CA94),\n                    AW94=2, IF(ISBLANK(CB94), 0, CB94) + IF(ISBLANK(CC94), 0, CC94) + IF(ISBLANK(CD94), 0, CD94)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK94>=CJ94, 0,\n        CK94<CJ94, CJ94-CK94\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO94=Pulldown!$A$1,1,CO94=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP94=1, CP94=2)), 0%,\n    ISERROR(MATCH(CQ94, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP94=1, VLOOKUP(CQ94, Subsidy!$A$2:$G$26, 6, 0),\n    CP94=2, VLOOKUP(CQ94, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP94=1, CP94=2)), 0%,\n    ISERROR(MATCH(CQ94, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP94=1, VLOOKUP(CQ94, Subsidy!$A$2:$D$26, 2, 0),\n    CP94=2, VLOOKUP(CQ94, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP94=1, CP94=2)), 0,\n    ISERROR(MATCH(CQ94, Subsidy!$A$2:$A$26, 0)), 0,\n    CP94=2, \"N/A\",\n    AND(CP94=1, CQ94<=9), VLOOKUP(CQ94, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP94=1, CQ94<=9, NOT(ISERROR(MATCH(CQ94, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL94-CU94, 0), 0)","v":0},0,0,0,0,0,0,0]
[86,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C95=\"\", C95=\"Pls select\"), 0,\nC95=Pulldown!$F$2, 1,\nC95=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F95<>\"\", G95<>\"\", G95<F95), \"Invalid Date Order\",\n    AND(F95=\"\", G95=\"\"), \"Input Required\",\n    AND(F95=\"\", G95<>\"\"), IF(G95<E95, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F95=\"\", G95=\"\"), \"Input Required\",\n    G95<E95, \"Date Before Transition\",\n    AND(D95=1, DATEDIF(F95, G95+1, \"y\")>=2), \"1-valid\",\n    AND(D95=1, DATEDIF(F95, G95+1, \"y\")<2), \"1-invalid\",\n    AND(D95=2, DATEDIF(F95, G95+1, \"y\")>=5), \"2-valid\",\n    AND(D95=2, DATEDIF(F95, G95+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H95=\"1-valid\", 1,\n    $H95=\"2-valid\", 2,\n    $H95=\"Input Required\", 3,\n    $H95=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F95=\"\",G95=\"\"),\"Input Required\",\n$F95>=$E95,\"轉制日後開始受僱\",\n$E95>$F95,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J95=\"轉制日前開始受僱\", 1,\n    $J95=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L95=Pulldown!$C$1,22500,$L95=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L95=Pulldown!$C$1,2/3,$L95=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV95=\"\",0,AV95=Pulldown!$B$2,1,AV95=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX95=\"\",0,AX95=Pulldown!$G$1,1,AX95=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV95=\"\",0,BV95=Pulldown!$H$1,1,BV95=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW95=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX95=\"211\", BX95=\"212\", BX95=\"221\", BX95=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX95), BX95=\"111\", AW95=1), MAX(0, IF(CE95-CF95>0, IF(CE95-CF95-0>0, IF(CE95-CF95-0-0>0, CE95-CF95-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX95), BX95=\"112\", AW95=1), MAX(0, IF(CE95-0>0, IF(CE95-0-0>0, IF(CE95-0-0-0>0, CE95-0-0-0-CF95, 0), 0), 0)),\n                    AND(ISTEXT(BX95), BX95=\"121\", AW95=2), MAX(0, IF(CE95-CG95>0, IF(CE95-CG95-0>0, IF(CE95-CG95-0-0>0, CE95-CG95-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX95), BX95=\"122\", AW95=2), MAX(0, IF(CE95-0>0, IF(CE95-0-0>0, IF(CE95-0-0-0>0, CE95-0-0-0-CG95, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW95=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX95=\"211\", BX95=\"212\", BX95=\"221\", BX95=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX95), BX95=\"111\", AW95=1), MAX(0, IF(CE95-CF95>0, IF(CE95-CF95-IF(OR(ISBLANK(BY95), NOT(ISNUMBER(BY95))), 0, BY95)>0, IF(CE95-CF95-IF(OR(ISBLANK(BY95), NOT(ISNUMBER(BY95))), 0, BY95)-IF(OR(ISBLANK(BZ95), NOT(ISNUMBER(BZ95))), 0, BZ95)>0, CE95-CF95-IF(OR(ISBLANK(BY95), NOT(ISNUMBER(BY95))), 0, BY95)-IF(OR(ISBLANK(BZ95), NOT(ISNUMBER(BZ95))), 0, BZ95)-IF(OR(ISBLANK(CA95), NOT(ISNUMBER(CA95))), 0, CA95), 0), 0), 0)),\n                    AND(ISTEXT(BX95), BX95=\"112\", AW95=1), MAX(0, IF(CE95-IF(OR(ISBLANK(BY95), NOT(ISNUMBER(BY95))), 0, BY95)>0, IF(CE95-IF(OR(ISBLANK(BY95), NOT(ISNUMBER(BY95))), 0, BY95)-IF(OR(ISBLANK(BZ95), NOT(ISNUMBER(BZ95))), 0, BZ95)>0, IF(CE95-IF(OR(ISBLANK(BY95), NOT(ISNUMBER(BY95))), 0, BY95)-IF(OR(ISBLANK(BZ95), NOT(ISNUMBER(BZ95))), 0, BZ95)-IF(OR(ISBLANK(CA95), NOT(ISNUMBER(CA95))), 0, CA95)>0, CE95-IF(OR(ISBLANK(BY95), NOT(ISNUMBER(BY95))), 0, BY95)-IF(OR(ISBLANK(BZ95), NOT(ISNUMBER(BZ95))), 0, BZ95)-IF(OR(ISBLANK(CA95), NOT(ISNUMBER(CA95))), 0, CA95)-CF95, 0), 0), 0)),\n                    AND(ISTEXT(BX95), BX95=\"121\", AW95=2), MAX(0, IF(CE95-CG95>0, IF(CE95-CG95-IF(OR(ISBLANK(CB95), NOT(ISNUMBER(CB95))), 0, CB95)>0, IF(CE95-CG95-IF(OR(ISBLANK(CB95), NOT(ISNUMBER(CB95))), 0, CB95)-IF(OR(ISBLANK(CC95), NOT(ISNUMBER(CC95))), 0, CC95)>0, CE95-CG95-IF(OR(ISBLANK(CB95), NOT(ISNUMBER(CB95))), 0, CB95)-IF(OR(ISBLANK(CC95), NOT(ISNUMBER(CC95))), 0, CC95)-IF(OR(ISBLANK(CD95), NOT(ISNUMBER(CD95))), 0, CD95), 0), 0), 0)),\n                    AND(ISTEXT(BX95), BX95=\"122\", AW95=2), MAX(0, IF(CE95-IF(OR(ISBLANK(CB95), NOT(ISNUMBER(CB95))), 0, CB95)>0, IF(CE95-IF(OR(ISBLANK(CB95), NOT(ISNUMBER(CB95))), 0, CB95)-IF(OR(ISBLANK(CC95), NOT(ISNUMBER(CC95))), 0, CC95)>0, IF(CE95-IF(OR(ISBLANK(CB95), NOT(ISNUMBER(CB95))), 0, CB95)-IF(OR(ISBLANK(CC95), NOT(ISNUMBER(CC95))), 0, CC95)-IF(OR(ISBLANK(CD95), NOT(ISNUMBER(CD95))), 0, CD95)>0, CE95-IF(OR(ISBLANK(CB95), NOT(ISNUMBER(CB95))), 0, CB95)-IF(OR(ISBLANK(CC95), NOT(ISNUMBER(CC95))), 0, CC95)-IF(OR(ISBLANK(CD95), NOT(ISNUMBER(CD95))), 0, CD95)-CG95, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW95=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX95=\"211\", BX95=\"212\", BX95=\"221\", BX95=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX95), BX95=\"111\", AW95=1), 0-MIN(0,MAX(CE95-CF95,0))+ 0-MIN(0,MAX(CE95-CF95-0,0))+ 0-MIN(0,MAX(CE95-CF95-0-0,0)),\n                    AND(ISTEXT(BX95), BX95=\"112\", AW95=1), 0-MIN(0,MAX(CE95,0))+ 0-MIN(0,MAX(CE95-0,0))+ 0-MIN(0,MAX(CE95-0-0,0)),\n                    AND(ISTEXT(BX95), BX95=\"121\", AW95=2), 0-MIN(0,MAX(CE95-CG95,0))+ 0-MIN(0,MAX(CE95-CG95-0,0))+ 0-MIN(0,MAX(CE95-CG95-0-0,0)),\n                    AND(ISTEXT(BX95), BX95=\"122\", AW95=2), 0-MIN(0,MAX(CE95,0))+ 0-MIN(0,MAX(CE95-0,0))+ 0-MIN(0,MAX(CE95-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW95=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX95=\"211\", BX95=\"212\", BX95=\"221\", BX95=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX95), BX95=\"111\", AW95=1), IF(ISBLANK(BY95), 0, BY95)-MIN(IF(ISBLANK(BY95), 0, BY95),MAX(CE95-CF95,0))+ IF(ISBLANK(BZ95), 0, BZ95)-MIN(IF(ISBLANK(BZ95), 0, BZ95),MAX(CE95-CF95-IF(ISBLANK(BY95), 0, BY95),0))+ IF(ISBLANK(CA95), 0, CA95)-MIN(IF(ISBLANK(CA95), 0, CA95),MAX(CE95-CF95-IF(ISBLANK(BY95), 0, BY95)-IF(ISBLANK(BZ95), 0, BZ95),0)),\n                    AND(ISTEXT(BX95), BX95=\"112\", AW95=1), IF(ISBLANK(BY95), 0, BY95)-MIN(IF(ISBLANK(BY95), 0, BY95),MAX(CE95,0))+ IF(ISBLANK(BZ95), 0, BZ95)-MIN(IF(ISBLANK(BZ95), 0, BZ95),MAX(CE95-IF(ISBLANK(BY95), 0, BY95),0))+ IF(ISBLANK(CA95), 0, CA95)-MIN(IF(ISBLANK(CA95), 0, CA95),MAX(CE95-IF(ISBLANK(BY95), 0, BY95)-IF(ISBLANK(BZ95), 0, BZ95),0)),\n                    AND(ISTEXT(BX95), BX95=\"121\", AW95=2), IF(ISBLANK(CB95), 0, CB95)-MIN(IF(ISBLANK(CB95), 0, CB95),MAX(CE95-CG95,0))+ IF(ISBLANK(CC95), 0, CC95)-MIN(IF(ISBLANK(CC95), 0, CC95),MAX(CE95-CG95-IF(ISBLANK(CB95), 0, CB95),0))+ IF(ISBLANK(CD95), 0, CD95)-MIN(IF(ISBLANK(CD95), 0, CD95),MAX(CE95-CG95-IF(ISBLANK(CB95), 0, CB95)-IF(ISBLANK(CC95), 0, CC95),0)),\n                    AND(ISTEXT(BX95), BX95=\"122\", AW95=2), IF(ISBLANK(CB95), 0, CB95)-MIN(IF(ISBLANK(CB95), 0, CB95),MAX(CE95,0))+ IF(ISBLANK(CC95), 0, CC95)-MIN(IF(ISBLANK(CC95), 0, CC95),MAX(CE95-IF(ISBLANK(CB95), 0, CB95),0))+ IF(ISBLANK(CD95), 0, CD95)-MIN(IF(ISBLANK(CD95), 0, CD95),MAX(CE95-IF(ISBLANK(CB95), 0, CB95)-IF(ISBLANK(CC95), 0, CC95),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW95=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI95), IF(OR(ISBLANK(CI95), NOT(ISNUMBER(CI95))), 0, CI95),\n                    AW95=1, 0 + 0 + 0,\n                    AW95=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW95=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI95), IF(OR(ISBLANK(CI95), NOT(ISNUMBER(CI95))), 0, CI95),\n                    AW95=1, IF(ISBLANK(BY95), 0, BY95) + IF(ISBLANK(BZ95), 0, BZ95) + IF(ISBLANK(CA95), 0, CA95),\n                    AW95=2, IF(ISBLANK(CB95), 0, CB95) + IF(ISBLANK(CC95), 0, CC95) + IF(ISBLANK(CD95), 0, CD95)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK95>=CJ95, 0,\n        CK95<CJ95, CJ95-CK95\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO95=Pulldown!$A$1,1,CO95=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP95=1, CP95=2)), 0%,\n    ISERROR(MATCH(CQ95, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP95=1, VLOOKUP(CQ95, Subsidy!$A$2:$G$26, 6, 0),\n    CP95=2, VLOOKUP(CQ95, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP95=1, CP95=2)), 0%,\n    ISERROR(MATCH(CQ95, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP95=1, VLOOKUP(CQ95, Subsidy!$A$2:$D$26, 2, 0),\n    CP95=2, VLOOKUP(CQ95, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP95=1, CP95=2)), 0,\n    ISERROR(MATCH(CQ95, Subsidy!$A$2:$A$26, 0)), 0,\n    CP95=2, \"N/A\",\n    AND(CP95=1, CQ95<=9), VLOOKUP(CQ95, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP95=1, CQ95<=9, NOT(ISERROR(MATCH(CQ95, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL95-CU95, 0), 0)","v":0},0,0,0,0,0,0,0]
[87,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C96=\"\", C96=\"Pls select\"), 0,\nC96=Pulldown!$F$2, 1,\nC96=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F96<>\"\", G96<>\"\", G96<F96), \"Invalid Date Order\",\n    AND(F96=\"\", G96=\"\"), \"Input Required\",\n    AND(F96=\"\", G96<>\"\"), IF(G96<E96, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F96=\"\", G96=\"\"), \"Input Required\",\n    G96<E96, \"Date Before Transition\",\n    AND(D96=1, DATEDIF(F96, G96+1, \"y\")>=2), \"1-valid\",\n    AND(D96=1, DATEDIF(F96, G96+1, \"y\")<2), \"1-invalid\",\n    AND(D96=2, DATEDIF(F96, G96+1, \"y\")>=5), \"2-valid\",\n    AND(D96=2, DATEDIF(F96, G96+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H96=\"1-valid\", 1,\n    $H96=\"2-valid\", 2,\n    $H96=\"Input Required\", 3,\n    $H96=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F96=\"\",G96=\"\"),\"Input Required\",\n$F96>=$E96,\"轉制日後開始受僱\",\n$E96>$F96,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J96=\"轉制日前開始受僱\", 1,\n    $J96=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L96=Pulldown!$C$1,22500,$L96=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L96=Pulldown!$C$1,2/3,$L96=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV96=\"\",0,AV96=Pulldown!$B$2,1,AV96=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX96=\"\",0,AX96=Pulldown!$G$1,1,AX96=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV96=\"\",0,BV96=Pulldown!$H$1,1,BV96=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW96=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX96=\"211\", BX96=\"212\", BX96=\"221\", BX96=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX96), BX96=\"111\", AW96=1), MAX(0, IF(CE96-CF96>0, IF(CE96-CF96-0>0, IF(CE96-CF96-0-0>0, CE96-CF96-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX96), BX96=\"112\", AW96=1), MAX(0, IF(CE96-0>0, IF(CE96-0-0>0, IF(CE96-0-0-0>0, CE96-0-0-0-CF96, 0), 0), 0)),\n                    AND(ISTEXT(BX96), BX96=\"121\", AW96=2), MAX(0, IF(CE96-CG96>0, IF(CE96-CG96-0>0, IF(CE96-CG96-0-0>0, CE96-CG96-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX96), BX96=\"122\", AW96=2), MAX(0, IF(CE96-0>0, IF(CE96-0-0>0, IF(CE96-0-0-0>0, CE96-0-0-0-CG96, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW96=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX96=\"211\", BX96=\"212\", BX96=\"221\", BX96=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX96), BX96=\"111\", AW96=1), MAX(0, IF(CE96-CF96>0, IF(CE96-CF96-IF(OR(ISBLANK(BY96), NOT(ISNUMBER(BY96))), 0, BY96)>0, IF(CE96-CF96-IF(OR(ISBLANK(BY96), NOT(ISNUMBER(BY96))), 0, BY96)-IF(OR(ISBLANK(BZ96), NOT(ISNUMBER(BZ96))), 0, BZ96)>0, CE96-CF96-IF(OR(ISBLANK(BY96), NOT(ISNUMBER(BY96))), 0, BY96)-IF(OR(ISBLANK(BZ96), NOT(ISNUMBER(BZ96))), 0, BZ96)-IF(OR(ISBLANK(CA96), NOT(ISNUMBER(CA96))), 0, CA96), 0), 0), 0)),\n                    AND(ISTEXT(BX96), BX96=\"112\", AW96=1), MAX(0, IF(CE96-IF(OR(ISBLANK(BY96), NOT(ISNUMBER(BY96))), 0, BY96)>0, IF(CE96-IF(OR(ISBLANK(BY96), NOT(ISNUMBER(BY96))), 0, BY96)-IF(OR(ISBLANK(BZ96), NOT(ISNUMBER(BZ96))), 0, BZ96)>0, IF(CE96-IF(OR(ISBLANK(BY96), NOT(ISNUMBER(BY96))), 0, BY96)-IF(OR(ISBLANK(BZ96), NOT(ISNUMBER(BZ96))), 0, BZ96)-IF(OR(ISBLANK(CA96), NOT(ISNUMBER(CA96))), 0, CA96)>0, CE96-IF(OR(ISBLANK(BY96), NOT(ISNUMBER(BY96))), 0, BY96)-IF(OR(ISBLANK(BZ96), NOT(ISNUMBER(BZ96))), 0, BZ96)-IF(OR(ISBLANK(CA96), NOT(ISNUMBER(CA96))), 0, CA96)-CF96, 0), 0), 0)),\n                    AND(ISTEXT(BX96), BX96=\"121\", AW96=2), MAX(0, IF(CE96-CG96>0, IF(CE96-CG96-IF(OR(ISBLANK(CB96), NOT(ISNUMBER(CB96))), 0, CB96)>0, IF(CE96-CG96-IF(OR(ISBLANK(CB96), NOT(ISNUMBER(CB96))), 0, CB96)-IF(OR(ISBLANK(CC96), NOT(ISNUMBER(CC96))), 0, CC96)>0, CE96-CG96-IF(OR(ISBLANK(CB96), NOT(ISNUMBER(CB96))), 0, CB96)-IF(OR(ISBLANK(CC96), NOT(ISNUMBER(CC96))), 0, CC96)-IF(OR(ISBLANK(CD96), NOT(ISNUMBER(CD96))), 0, CD96), 0), 0), 0)),\n                    AND(ISTEXT(BX96), BX96=\"122\", AW96=2), MAX(0, IF(CE96-IF(OR(ISBLANK(CB96), NOT(ISNUMBER(CB96))), 0, CB96)>0, IF(CE96-IF(OR(ISBLANK(CB96), NOT(ISNUMBER(CB96))), 0, CB96)-IF(OR(ISBLANK(CC96), NOT(ISNUMBER(CC96))), 0, CC96)>0, IF(CE96-IF(OR(ISBLANK(CB96), NOT(ISNUMBER(CB96))), 0, CB96)-IF(OR(ISBLANK(CC96), NOT(ISNUMBER(CC96))), 0, CC96)-IF(OR(ISBLANK(CD96), NOT(ISNUMBER(CD96))), 0, CD96)>0, CE96-IF(OR(ISBLANK(CB96), NOT(ISNUMBER(CB96))), 0, CB96)-IF(OR(ISBLANK(CC96), NOT(ISNUMBER(CC96))), 0, CC96)-IF(OR(ISBLANK(CD96), NOT(ISNUMBER(CD96))), 0, CD96)-CG96, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW96=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX96=\"211\", BX96=\"212\", BX96=\"221\", BX96=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX96), BX96=\"111\", AW96=1), 0-MIN(0,MAX(CE96-CF96,0))+ 0-MIN(0,MAX(CE96-CF96-0,0))+ 0-MIN(0,MAX(CE96-CF96-0-0,0)),\n                    AND(ISTEXT(BX96), BX96=\"112\", AW96=1), 0-MIN(0,MAX(CE96,0))+ 0-MIN(0,MAX(CE96-0,0))+ 0-MIN(0,MAX(CE96-0-0,0)),\n                    AND(ISTEXT(BX96), BX96=\"121\", AW96=2), 0-MIN(0,MAX(CE96-CG96,0))+ 0-MIN(0,MAX(CE96-CG96-0,0))+ 0-MIN(0,MAX(CE96-CG96-0-0,0)),\n                    AND(ISTEXT(BX96), BX96=\"122\", AW96=2), 0-MIN(0,MAX(CE96,0))+ 0-MIN(0,MAX(CE96-0,0))+ 0-MIN(0,MAX(CE96-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW96=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX96=\"211\", BX96=\"212\", BX96=\"221\", BX96=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX96), BX96=\"111\", AW96=1), IF(ISBLANK(BY96), 0, BY96)-MIN(IF(ISBLANK(BY96), 0, BY96),MAX(CE96-CF96,0))+ IF(ISBLANK(BZ96), 0, BZ96)-MIN(IF(ISBLANK(BZ96), 0, BZ96),MAX(CE96-CF96-IF(ISBLANK(BY96), 0, BY96),0))+ IF(ISBLANK(CA96), 0, CA96)-MIN(IF(ISBLANK(CA96), 0, CA96),MAX(CE96-CF96-IF(ISBLANK(BY96), 0, BY96)-IF(ISBLANK(BZ96), 0, BZ96),0)),\n                    AND(ISTEXT(BX96), BX96=\"112\", AW96=1), IF(ISBLANK(BY96), 0, BY96)-MIN(IF(ISBLANK(BY96), 0, BY96),MAX(CE96,0))+ IF(ISBLANK(BZ96), 0, BZ96)-MIN(IF(ISBLANK(BZ96), 0, BZ96),MAX(CE96-IF(ISBLANK(BY96), 0, BY96),0))+ IF(ISBLANK(CA96), 0, CA96)-MIN(IF(ISBLANK(CA96), 0, CA96),MAX(CE96-IF(ISBLANK(BY96), 0, BY96)-IF(ISBLANK(BZ96), 0, BZ96),0)),\n                    AND(ISTEXT(BX96), BX96=\"121\", AW96=2), IF(ISBLANK(CB96), 0, CB96)-MIN(IF(ISBLANK(CB96), 0, CB96),MAX(CE96-CG96,0))+ IF(ISBLANK(CC96), 0, CC96)-MIN(IF(ISBLANK(CC96), 0, CC96),MAX(CE96-CG96-IF(ISBLANK(CB96), 0, CB96),0))+ IF(ISBLANK(CD96), 0, CD96)-MIN(IF(ISBLANK(CD96), 0, CD96),MAX(CE96-CG96-IF(ISBLANK(CB96), 0, CB96)-IF(ISBLANK(CC96), 0, CC96),0)),\n                    AND(ISTEXT(BX96), BX96=\"122\", AW96=2), IF(ISBLANK(CB96), 0, CB96)-MIN(IF(ISBLANK(CB96), 0, CB96),MAX(CE96,0))+ IF(ISBLANK(CC96), 0, CC96)-MIN(IF(ISBLANK(CC96), 0, CC96),MAX(CE96-IF(ISBLANK(CB96), 0, CB96),0))+ IF(ISBLANK(CD96), 0, CD96)-MIN(IF(ISBLANK(CD96), 0, CD96),MAX(CE96-IF(ISBLANK(CB96), 0, CB96)-IF(ISBLANK(CC96), 0, CC96),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW96=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI96), IF(OR(ISBLANK(CI96), NOT(ISNUMBER(CI96))), 0, CI96),\n                    AW96=1, 0 + 0 + 0,\n                    AW96=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW96=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI96), IF(OR(ISBLANK(CI96), NOT(ISNUMBER(CI96))), 0, CI96),\n                    AW96=1, IF(ISBLANK(BY96), 0, BY96) + IF(ISBLANK(BZ96), 0, BZ96) + IF(ISBLANK(CA96), 0, CA96),\n                    AW96=2, IF(ISBLANK(CB96), 0, CB96) + IF(ISBLANK(CC96), 0, CC96) + IF(ISBLANK(CD96), 0, CD96)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK96>=CJ96, 0,\n        CK96<CJ96, CJ96-CK96\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO96=Pulldown!$A$1,1,CO96=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP96=1, CP96=2)), 0%,\n    ISERROR(MATCH(CQ96, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP96=1, VLOOKUP(CQ96, Subsidy!$A$2:$G$26, 6, 0),\n    CP96=2, VLOOKUP(CQ96, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP96=1, CP96=2)), 0%,\n    ISERROR(MATCH(CQ96, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP96=1, VLOOKUP(CQ96, Subsidy!$A$2:$D$26, 2, 0),\n    CP96=2, VLOOKUP(CQ96, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP96=1, CP96=2)), 0,\n    ISERROR(MATCH(CQ96, Subsidy!$A$2:$A$26, 0)), 0,\n    CP96=2, \"N/A\",\n    AND(CP96=1, CQ96<=9), VLOOKUP(CQ96, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP96=1, CQ96<=9, NOT(ISERROR(MATCH(CQ96, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL96-CU96, 0), 0)","v":0},0,0,0,0,0,0,0]
[88,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C97=\"\", C97=\"Pls select\"), 0,\nC97=Pulldown!$F$2, 1,\nC97=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F97<>\"\", G97<>\"\", G97<F97), \"Invalid Date Order\",\n    AND(F97=\"\", G97=\"\"), \"Input Required\",\n    AND(F97=\"\", G97<>\"\"), IF(G97<E97, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F97=\"\", G97=\"\"), \"Input Required\",\n    G97<E97, \"Date Before Transition\",\n    AND(D97=1, DATEDIF(F97, G97+1, \"y\")>=2), \"1-valid\",\n    AND(D97=1, DATEDIF(F97, G97+1, \"y\")<2), \"1-invalid\",\n    AND(D97=2, DATEDIF(F97, G97+1, \"y\")>=5), \"2-valid\",\n    AND(D97=2, DATEDIF(F97, G97+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H97=\"1-valid\", 1,\n    $H97=\"2-valid\", 2,\n    $H97=\"Input Required\", 3,\n    $H97=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F97=\"\",G97=\"\"),\"Input Required\",\n$F97>=$E97,\"轉制日後開始受僱\",\n$E97>$F97,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J97=\"轉制日前開始受僱\", 1,\n    $J97=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L97=Pulldown!$C$1,22500,$L97=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L97=Pulldown!$C$1,2/3,$L97=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV97=\"\",0,AV97=Pulldown!$B$2,1,AV97=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX97=\"\",0,AX97=Pulldown!$G$1,1,AX97=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV97=\"\",0,BV97=Pulldown!$H$1,1,BV97=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW97=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX97=\"211\", BX97=\"212\", BX97=\"221\", BX97=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX97), BX97=\"111\", AW97=1), MAX(0, IF(CE97-CF97>0, IF(CE97-CF97-0>0, IF(CE97-CF97-0-0>0, CE97-CF97-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX97), BX97=\"112\", AW97=1), MAX(0, IF(CE97-0>0, IF(CE97-0-0>0, IF(CE97-0-0-0>0, CE97-0-0-0-CF97, 0), 0), 0)),\n                    AND(ISTEXT(BX97), BX97=\"121\", AW97=2), MAX(0, IF(CE97-CG97>0, IF(CE97-CG97-0>0, IF(CE97-CG97-0-0>0, CE97-CG97-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX97), BX97=\"122\", AW97=2), MAX(0, IF(CE97-0>0, IF(CE97-0-0>0, IF(CE97-0-0-0>0, CE97-0-0-0-CG97, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW97=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX97=\"211\", BX97=\"212\", BX97=\"221\", BX97=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX97), BX97=\"111\", AW97=1), MAX(0, IF(CE97-CF97>0, IF(CE97-CF97-IF(OR(ISBLANK(BY97), NOT(ISNUMBER(BY97))), 0, BY97)>0, IF(CE97-CF97-IF(OR(ISBLANK(BY97), NOT(ISNUMBER(BY97))), 0, BY97)-IF(OR(ISBLANK(BZ97), NOT(ISNUMBER(BZ97))), 0, BZ97)>0, CE97-CF97-IF(OR(ISBLANK(BY97), NOT(ISNUMBER(BY97))), 0, BY97)-IF(OR(ISBLANK(BZ97), NOT(ISNUMBER(BZ97))), 0, BZ97)-IF(OR(ISBLANK(CA97), NOT(ISNUMBER(CA97))), 0, CA97), 0), 0), 0)),\n                    AND(ISTEXT(BX97), BX97=\"112\", AW97=1), MAX(0, IF(CE97-IF(OR(ISBLANK(BY97), NOT(ISNUMBER(BY97))), 0, BY97)>0, IF(CE97-IF(OR(ISBLANK(BY97), NOT(ISNUMBER(BY97))), 0, BY97)-IF(OR(ISBLANK(BZ97), NOT(ISNUMBER(BZ97))), 0, BZ97)>0, IF(CE97-IF(OR(ISBLANK(BY97), NOT(ISNUMBER(BY97))), 0, BY97)-IF(OR(ISBLANK(BZ97), NOT(ISNUMBER(BZ97))), 0, BZ97)-IF(OR(ISBLANK(CA97), NOT(ISNUMBER(CA97))), 0, CA97)>0, CE97-IF(OR(ISBLANK(BY97), NOT(ISNUMBER(BY97))), 0, BY97)-IF(OR(ISBLANK(BZ97), NOT(ISNUMBER(BZ97))), 0, BZ97)-IF(OR(ISBLANK(CA97), NOT(ISNUMBER(CA97))), 0, CA97)-CF97, 0), 0), 0)),\n                    AND(ISTEXT(BX97), BX97=\"121\", AW97=2), MAX(0, IF(CE97-CG97>0, IF(CE97-CG97-IF(OR(ISBLANK(CB97), NOT(ISNUMBER(CB97))), 0, CB97)>0, IF(CE97-CG97-IF(OR(ISBLANK(CB97), NOT(ISNUMBER(CB97))), 0, CB97)-IF(OR(ISBLANK(CC97), NOT(ISNUMBER(CC97))), 0, CC97)>0, CE97-CG97-IF(OR(ISBLANK(CB97), NOT(ISNUMBER(CB97))), 0, CB97)-IF(OR(ISBLANK(CC97), NOT(ISNUMBER(CC97))), 0, CC97)-IF(OR(ISBLANK(CD97), NOT(ISNUMBER(CD97))), 0, CD97), 0), 0), 0)),\n                    AND(ISTEXT(BX97), BX97=\"122\", AW97=2), MAX(0, IF(CE97-IF(OR(ISBLANK(CB97), NOT(ISNUMBER(CB97))), 0, CB97)>0, IF(CE97-IF(OR(ISBLANK(CB97), NOT(ISNUMBER(CB97))), 0, CB97)-IF(OR(ISBLANK(CC97), NOT(ISNUMBER(CC97))), 0, CC97)>0, IF(CE97-IF(OR(ISBLANK(CB97), NOT(ISNUMBER(CB97))), 0, CB97)-IF(OR(ISBLANK(CC97), NOT(ISNUMBER(CC97))), 0, CC97)-IF(OR(ISBLANK(CD97), NOT(ISNUMBER(CD97))), 0, CD97)>0, CE97-IF(OR(ISBLANK(CB97), NOT(ISNUMBER(CB97))), 0, CB97)-IF(OR(ISBLANK(CC97), NOT(ISNUMBER(CC97))), 0, CC97)-IF(OR(ISBLANK(CD97), NOT(ISNUMBER(CD97))), 0, CD97)-CG97, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW97=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX97=\"211\", BX97=\"212\", BX97=\"221\", BX97=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX97), BX97=\"111\", AW97=1), 0-MIN(0,MAX(CE97-CF97,0))+ 0-MIN(0,MAX(CE97-CF97-0,0))+ 0-MIN(0,MAX(CE97-CF97-0-0,0)),\n                    AND(ISTEXT(BX97), BX97=\"112\", AW97=1), 0-MIN(0,MAX(CE97,0))+ 0-MIN(0,MAX(CE97-0,0))+ 0-MIN(0,MAX(CE97-0-0,0)),\n                    AND(ISTEXT(BX97), BX97=\"121\", AW97=2), 0-MIN(0,MAX(CE97-CG97,0))+ 0-MIN(0,MAX(CE97-CG97-0,0))+ 0-MIN(0,MAX(CE97-CG97-0-0,0)),\n                    AND(ISTEXT(BX97), BX97=\"122\", AW97=2), 0-MIN(0,MAX(CE97,0))+ 0-MIN(0,MAX(CE97-0,0))+ 0-MIN(0,MAX(CE97-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW97=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX97=\"211\", BX97=\"212\", BX97=\"221\", BX97=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX97), BX97=\"111\", AW97=1), IF(ISBLANK(BY97), 0, BY97)-MIN(IF(ISBLANK(BY97), 0, BY97),MAX(CE97-CF97,0))+ IF(ISBLANK(BZ97), 0, BZ97)-MIN(IF(ISBLANK(BZ97), 0, BZ97),MAX(CE97-CF97-IF(ISBLANK(BY97), 0, BY97),0))+ IF(ISBLANK(CA97), 0, CA97)-MIN(IF(ISBLANK(CA97), 0, CA97),MAX(CE97-CF97-IF(ISBLANK(BY97), 0, BY97)-IF(ISBLANK(BZ97), 0, BZ97),0)),\n                    AND(ISTEXT(BX97), BX97=\"112\", AW97=1), IF(ISBLANK(BY97), 0, BY97)-MIN(IF(ISBLANK(BY97), 0, BY97),MAX(CE97,0))+ IF(ISBLANK(BZ97), 0, BZ97)-MIN(IF(ISBLANK(BZ97), 0, BZ97),MAX(CE97-IF(ISBLANK(BY97), 0, BY97),0))+ IF(ISBLANK(CA97), 0, CA97)-MIN(IF(ISBLANK(CA97), 0, CA97),MAX(CE97-IF(ISBLANK(BY97), 0, BY97)-IF(ISBLANK(BZ97), 0, BZ97),0)),\n                    AND(ISTEXT(BX97), BX97=\"121\", AW97=2), IF(ISBLANK(CB97), 0, CB97)-MIN(IF(ISBLANK(CB97), 0, CB97),MAX(CE97-CG97,0))+ IF(ISBLANK(CC97), 0, CC97)-MIN(IF(ISBLANK(CC97), 0, CC97),MAX(CE97-CG97-IF(ISBLANK(CB97), 0, CB97),0))+ IF(ISBLANK(CD97), 0, CD97)-MIN(IF(ISBLANK(CD97), 0, CD97),MAX(CE97-CG97-IF(ISBLANK(CB97), 0, CB97)-IF(ISBLANK(CC97), 0, CC97),0)),\n                    AND(ISTEXT(BX97), BX97=\"122\", AW97=2), IF(ISBLANK(CB97), 0, CB97)-MIN(IF(ISBLANK(CB97), 0, CB97),MAX(CE97,0))+ IF(ISBLANK(CC97), 0, CC97)-MIN(IF(ISBLANK(CC97), 0, CC97),MAX(CE97-IF(ISBLANK(CB97), 0, CB97),0))+ IF(ISBLANK(CD97), 0, CD97)-MIN(IF(ISBLANK(CD97), 0, CD97),MAX(CE97-IF(ISBLANK(CB97), 0, CB97)-IF(ISBLANK(CC97), 0, CC97),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW97=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI97), IF(OR(ISBLANK(CI97), NOT(ISNUMBER(CI97))), 0, CI97),\n                    AW97=1, 0 + 0 + 0,\n                    AW97=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW97=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI97), IF(OR(ISBLANK(CI97), NOT(ISNUMBER(CI97))), 0, CI97),\n                    AW97=1, IF(ISBLANK(BY97), 0, BY97) + IF(ISBLANK(BZ97), 0, BZ97) + IF(ISBLANK(CA97), 0, CA97),\n                    AW97=2, IF(ISBLANK(CB97), 0, CB97) + IF(ISBLANK(CC97), 0, CC97) + IF(ISBLANK(CD97), 0, CD97)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK97>=CJ97, 0,\n        CK97<CJ97, CJ97-CK97\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO97=Pulldown!$A$1,1,CO97=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP97=1, CP97=2)), 0%,\n    ISERROR(MATCH(CQ97, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP97=1, VLOOKUP(CQ97, Subsidy!$A$2:$G$26, 6, 0),\n    CP97=2, VLOOKUP(CQ97, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP97=1, CP97=2)), 0%,\n    ISERROR(MATCH(CQ97, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP97=1, VLOOKUP(CQ97, Subsidy!$A$2:$D$26, 2, 0),\n    CP97=2, VLOOKUP(CQ97, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP97=1, CP97=2)), 0,\n    ISERROR(MATCH(CQ97, Subsidy!$A$2:$A$26, 0)), 0,\n    CP97=2, \"N/A\",\n    AND(CP97=1, CQ97<=9), VLOOKUP(CQ97, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP97=1, CQ97<=9, NOT(ISERROR(MATCH(CQ97, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL97-CU97, 0), 0)","v":0},0,0,0,0,0,0,0]
[89,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C98=\"\", C98=\"Pls select\"), 0,\nC98=Pulldown!$F$2, 1,\nC98=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F98<>\"\", G98<>\"\", G98<F98), \"Invalid Date Order\",\n    AND(F98=\"\", G98=\"\"), \"Input Required\",\n    AND(F98=\"\", G98<>\"\"), IF(G98<E98, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F98=\"\", G98=\"\"), \"Input Required\",\n    G98<E98, \"Date Before Transition\",\n    AND(D98=1, DATEDIF(F98, G98+1, \"y\")>=2), \"1-valid\",\n    AND(D98=1, DATEDIF(F98, G98+1, \"y\")<2), \"1-invalid\",\n    AND(D98=2, DATEDIF(F98, G98+1, \"y\")>=5), \"2-valid\",\n    AND(D98=2, DATEDIF(F98, G98+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H98=\"1-valid\", 1,\n    $H98=\"2-valid\", 2,\n    $H98=\"Input Required\", 3,\n    $H98=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F98=\"\",G98=\"\"),\"Input Required\",\n$F98>=$E98,\"轉制日後開始受僱\",\n$E98>$F98,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J98=\"轉制日前開始受僱\", 1,\n    $J98=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L98=Pulldown!$C$1,22500,$L98=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L98=Pulldown!$C$1,2/3,$L98=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV98=\"\",0,AV98=Pulldown!$B$2,1,AV98=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX98=\"\",0,AX98=Pulldown!$G$1,1,AX98=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV98=\"\",0,BV98=Pulldown!$H$1,1,BV98=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW98=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX98=\"211\", BX98=\"212\", BX98=\"221\", BX98=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX98), BX98=\"111\", AW98=1), MAX(0, IF(CE98-CF98>0, IF(CE98-CF98-0>0, IF(CE98-CF98-0-0>0, CE98-CF98-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX98), BX98=\"112\", AW98=1), MAX(0, IF(CE98-0>0, IF(CE98-0-0>0, IF(CE98-0-0-0>0, CE98-0-0-0-CF98, 0), 0), 0)),\n                    AND(ISTEXT(BX98), BX98=\"121\", AW98=2), MAX(0, IF(CE98-CG98>0, IF(CE98-CG98-0>0, IF(CE98-CG98-0-0>0, CE98-CG98-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX98), BX98=\"122\", AW98=2), MAX(0, IF(CE98-0>0, IF(CE98-0-0>0, IF(CE98-0-0-0>0, CE98-0-0-0-CG98, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW98=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX98=\"211\", BX98=\"212\", BX98=\"221\", BX98=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX98), BX98=\"111\", AW98=1), MAX(0, IF(CE98-CF98>0, IF(CE98-CF98-IF(OR(ISBLANK(BY98), NOT(ISNUMBER(BY98))), 0, BY98)>0, IF(CE98-CF98-IF(OR(ISBLANK(BY98), NOT(ISNUMBER(BY98))), 0, BY98)-IF(OR(ISBLANK(BZ98), NOT(ISNUMBER(BZ98))), 0, BZ98)>0, CE98-CF98-IF(OR(ISBLANK(BY98), NOT(ISNUMBER(BY98))), 0, BY98)-IF(OR(ISBLANK(BZ98), NOT(ISNUMBER(BZ98))), 0, BZ98)-IF(OR(ISBLANK(CA98), NOT(ISNUMBER(CA98))), 0, CA98), 0), 0), 0)),\n                    AND(ISTEXT(BX98), BX98=\"112\", AW98=1), MAX(0, IF(CE98-IF(OR(ISBLANK(BY98), NOT(ISNUMBER(BY98))), 0, BY98)>0, IF(CE98-IF(OR(ISBLANK(BY98), NOT(ISNUMBER(BY98))), 0, BY98)-IF(OR(ISBLANK(BZ98), NOT(ISNUMBER(BZ98))), 0, BZ98)>0, IF(CE98-IF(OR(ISBLANK(BY98), NOT(ISNUMBER(BY98))), 0, BY98)-IF(OR(ISBLANK(BZ98), NOT(ISNUMBER(BZ98))), 0, BZ98)-IF(OR(ISBLANK(CA98), NOT(ISNUMBER(CA98))), 0, CA98)>0, CE98-IF(OR(ISBLANK(BY98), NOT(ISNUMBER(BY98))), 0, BY98)-IF(OR(ISBLANK(BZ98), NOT(ISNUMBER(BZ98))), 0, BZ98)-IF(OR(ISBLANK(CA98), NOT(ISNUMBER(CA98))), 0, CA98)-CF98, 0), 0), 0)),\n                    AND(ISTEXT(BX98), BX98=\"121\", AW98=2), MAX(0, IF(CE98-CG98>0, IF(CE98-CG98-IF(OR(ISBLANK(CB98), NOT(ISNUMBER(CB98))), 0, CB98)>0, IF(CE98-CG98-IF(OR(ISBLANK(CB98), NOT(ISNUMBER(CB98))), 0, CB98)-IF(OR(ISBLANK(CC98), NOT(ISNUMBER(CC98))), 0, CC98)>0, CE98-CG98-IF(OR(ISBLANK(CB98), NOT(ISNUMBER(CB98))), 0, CB98)-IF(OR(ISBLANK(CC98), NOT(ISNUMBER(CC98))), 0, CC98)-IF(OR(ISBLANK(CD98), NOT(ISNUMBER(CD98))), 0, CD98), 0), 0), 0)),\n                    AND(ISTEXT(BX98), BX98=\"122\", AW98=2), MAX(0, IF(CE98-IF(OR(ISBLANK(CB98), NOT(ISNUMBER(CB98))), 0, CB98)>0, IF(CE98-IF(OR(ISBLANK(CB98), NOT(ISNUMBER(CB98))), 0, CB98)-IF(OR(ISBLANK(CC98), NOT(ISNUMBER(CC98))), 0, CC98)>0, IF(CE98-IF(OR(ISBLANK(CB98), NOT(ISNUMBER(CB98))), 0, CB98)-IF(OR(ISBLANK(CC98), NOT(ISNUMBER(CC98))), 0, CC98)-IF(OR(ISBLANK(CD98), NOT(ISNUMBER(CD98))), 0, CD98)>0, CE98-IF(OR(ISBLANK(CB98), NOT(ISNUMBER(CB98))), 0, CB98)-IF(OR(ISBLANK(CC98), NOT(ISNUMBER(CC98))), 0, CC98)-IF(OR(ISBLANK(CD98), NOT(ISNUMBER(CD98))), 0, CD98)-CG98, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW98=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX98=\"211\", BX98=\"212\", BX98=\"221\", BX98=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX98), BX98=\"111\", AW98=1), 0-MIN(0,MAX(CE98-CF98,0))+ 0-MIN(0,MAX(CE98-CF98-0,0))+ 0-MIN(0,MAX(CE98-CF98-0-0,0)),\n                    AND(ISTEXT(BX98), BX98=\"112\", AW98=1), 0-MIN(0,MAX(CE98,0))+ 0-MIN(0,MAX(CE98-0,0))+ 0-MIN(0,MAX(CE98-0-0,0)),\n                    AND(ISTEXT(BX98), BX98=\"121\", AW98=2), 0-MIN(0,MAX(CE98-CG98,0))+ 0-MIN(0,MAX(CE98-CG98-0,0))+ 0-MIN(0,MAX(CE98-CG98-0-0,0)),\n                    AND(ISTEXT(BX98), BX98=\"122\", AW98=2), 0-MIN(0,MAX(CE98,0))+ 0-MIN(0,MAX(CE98-0,0))+ 0-MIN(0,MAX(CE98-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW98=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX98=\"211\", BX98=\"212\", BX98=\"221\", BX98=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX98), BX98=\"111\", AW98=1), IF(ISBLANK(BY98), 0, BY98)-MIN(IF(ISBLANK(BY98), 0, BY98),MAX(CE98-CF98,0))+ IF(ISBLANK(BZ98), 0, BZ98)-MIN(IF(ISBLANK(BZ98), 0, BZ98),MAX(CE98-CF98-IF(ISBLANK(BY98), 0, BY98),0))+ IF(ISBLANK(CA98), 0, CA98)-MIN(IF(ISBLANK(CA98), 0, CA98),MAX(CE98-CF98-IF(ISBLANK(BY98), 0, BY98)-IF(ISBLANK(BZ98), 0, BZ98),0)),\n                    AND(ISTEXT(BX98), BX98=\"112\", AW98=1), IF(ISBLANK(BY98), 0, BY98)-MIN(IF(ISBLANK(BY98), 0, BY98),MAX(CE98,0))+ IF(ISBLANK(BZ98), 0, BZ98)-MIN(IF(ISBLANK(BZ98), 0, BZ98),MAX(CE98-IF(ISBLANK(BY98), 0, BY98),0))+ IF(ISBLANK(CA98), 0, CA98)-MIN(IF(ISBLANK(CA98), 0, CA98),MAX(CE98-IF(ISBLANK(BY98), 0, BY98)-IF(ISBLANK(BZ98), 0, BZ98),0)),\n                    AND(ISTEXT(BX98), BX98=\"121\", AW98=2), IF(ISBLANK(CB98), 0, CB98)-MIN(IF(ISBLANK(CB98), 0, CB98),MAX(CE98-CG98,0))+ IF(ISBLANK(CC98), 0, CC98)-MIN(IF(ISBLANK(CC98), 0, CC98),MAX(CE98-CG98-IF(ISBLANK(CB98), 0, CB98),0))+ IF(ISBLANK(CD98), 0, CD98)-MIN(IF(ISBLANK(CD98), 0, CD98),MAX(CE98-CG98-IF(ISBLANK(CB98), 0, CB98)-IF(ISBLANK(CC98), 0, CC98),0)),\n                    AND(ISTEXT(BX98), BX98=\"122\", AW98=2), IF(ISBLANK(CB98), 0, CB98)-MIN(IF(ISBLANK(CB98), 0, CB98),MAX(CE98,0))+ IF(ISBLANK(CC98), 0, CC98)-MIN(IF(ISBLANK(CC98), 0, CC98),MAX(CE98-IF(ISBLANK(CB98), 0, CB98),0))+ IF(ISBLANK(CD98), 0, CD98)-MIN(IF(ISBLANK(CD98), 0, CD98),MAX(CE98-IF(ISBLANK(CB98), 0, CB98)-IF(ISBLANK(CC98), 0, CC98),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW98=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI98), IF(OR(ISBLANK(CI98), NOT(ISNUMBER(CI98))), 0, CI98),\n                    AW98=1, 0 + 0 + 0,\n                    AW98=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW98=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI98), IF(OR(ISBLANK(CI98), NOT(ISNUMBER(CI98))), 0, CI98),\n                    AW98=1, IF(ISBLANK(BY98), 0, BY98) + IF(ISBLANK(BZ98), 0, BZ98) + IF(ISBLANK(CA98), 0, CA98),\n                    AW98=2, IF(ISBLANK(CB98), 0, CB98) + IF(ISBLANK(CC98), 0, CC98) + IF(ISBLANK(CD98), 0, CD98)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK98>=CJ98, 0,\n        CK98<CJ98, CJ98-CK98\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO98=Pulldown!$A$1,1,CO98=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP98=1, CP98=2)), 0%,\n    ISERROR(MATCH(CQ98, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP98=1, VLOOKUP(CQ98, Subsidy!$A$2:$G$26, 6, 0),\n    CP98=2, VLOOKUP(CQ98, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP98=1, CP98=2)), 0%,\n    ISERROR(MATCH(CQ98, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP98=1, VLOOKUP(CQ98, Subsidy!$A$2:$D$26, 2, 0),\n    CP98=2, VLOOKUP(CQ98, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP98=1, CP98=2)), 0,\n    ISERROR(MATCH(CQ98, Subsidy!$A$2:$A$26, 0)), 0,\n    CP98=2, \"N/A\",\n    AND(CP98=1, CQ98<=9), VLOOKUP(CQ98, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP98=1, CQ98<=9, NOT(ISERROR(MATCH(CQ98, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL98-CU98, 0), 0)","v":0},0,0,0,0,0,0,0]
[90,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C99=\"\", C99=\"Pls select\"), 0,\nC99=Pulldown!$F$2, 1,\nC99=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F99<>\"\", G99<>\"\", G99<F99), \"Invalid Date Order\",\n    AND(F99=\"\", G99=\"\"), \"Input Required\",\n    AND(F99=\"\", G99<>\"\"), IF(G99<E99, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F99=\"\", G99=\"\"), \"Input Required\",\n    G99<E99, \"Date Before Transition\",\n    AND(D99=1, DATEDIF(F99, G99+1, \"y\")>=2), \"1-valid\",\n    AND(D99=1, DATEDIF(F99, G99+1, \"y\")<2), \"1-invalid\",\n    AND(D99=2, DATEDIF(F99, G99+1, \"y\")>=5), \"2-valid\",\n    AND(D99=2, DATEDIF(F99, G99+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H99=\"1-valid\", 1,\n    $H99=\"2-valid\", 2,\n    $H99=\"Input Required\", 3,\n    $H99=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F99=\"\",G99=\"\"),\"Input Required\",\n$F99>=$E99,\"轉制日後開始受僱\",\n$E99>$F99,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J99=\"轉制日前開始受僱\", 1,\n    $J99=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L99=Pulldown!$C$1,22500,$L99=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L99=Pulldown!$C$1,2/3,$L99=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV99=\"\",0,AV99=Pulldown!$B$2,1,AV99=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX99=\"\",0,AX99=Pulldown!$G$1,1,AX99=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV99=\"\",0,BV99=Pulldown!$H$1,1,BV99=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW99=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX99=\"211\", BX99=\"212\", BX99=\"221\", BX99=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX99), BX99=\"111\", AW99=1), MAX(0, IF(CE99-CF99>0, IF(CE99-CF99-0>0, IF(CE99-CF99-0-0>0, CE99-CF99-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX99), BX99=\"112\", AW99=1), MAX(0, IF(CE99-0>0, IF(CE99-0-0>0, IF(CE99-0-0-0>0, CE99-0-0-0-CF99, 0), 0), 0)),\n                    AND(ISTEXT(BX99), BX99=\"121\", AW99=2), MAX(0, IF(CE99-CG99>0, IF(CE99-CG99-0>0, IF(CE99-CG99-0-0>0, CE99-CG99-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX99), BX99=\"122\", AW99=2), MAX(0, IF(CE99-0>0, IF(CE99-0-0>0, IF(CE99-0-0-0>0, CE99-0-0-0-CG99, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW99=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX99=\"211\", BX99=\"212\", BX99=\"221\", BX99=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX99), BX99=\"111\", AW99=1), MAX(0, IF(CE99-CF99>0, IF(CE99-CF99-IF(OR(ISBLANK(BY99), NOT(ISNUMBER(BY99))), 0, BY99)>0, IF(CE99-CF99-IF(OR(ISBLANK(BY99), NOT(ISNUMBER(BY99))), 0, BY99)-IF(OR(ISBLANK(BZ99), NOT(ISNUMBER(BZ99))), 0, BZ99)>0, CE99-CF99-IF(OR(ISBLANK(BY99), NOT(ISNUMBER(BY99))), 0, BY99)-IF(OR(ISBLANK(BZ99), NOT(ISNUMBER(BZ99))), 0, BZ99)-IF(OR(ISBLANK(CA99), NOT(ISNUMBER(CA99))), 0, CA99), 0), 0), 0)),\n                    AND(ISTEXT(BX99), BX99=\"112\", AW99=1), MAX(0, IF(CE99-IF(OR(ISBLANK(BY99), NOT(ISNUMBER(BY99))), 0, BY99)>0, IF(CE99-IF(OR(ISBLANK(BY99), NOT(ISNUMBER(BY99))), 0, BY99)-IF(OR(ISBLANK(BZ99), NOT(ISNUMBER(BZ99))), 0, BZ99)>0, IF(CE99-IF(OR(ISBLANK(BY99), NOT(ISNUMBER(BY99))), 0, BY99)-IF(OR(ISBLANK(BZ99), NOT(ISNUMBER(BZ99))), 0, BZ99)-IF(OR(ISBLANK(CA99), NOT(ISNUMBER(CA99))), 0, CA99)>0, CE99-IF(OR(ISBLANK(BY99), NOT(ISNUMBER(BY99))), 0, BY99)-IF(OR(ISBLANK(BZ99), NOT(ISNUMBER(BZ99))), 0, BZ99)-IF(OR(ISBLANK(CA99), NOT(ISNUMBER(CA99))), 0, CA99)-CF99, 0), 0), 0)),\n                    AND(ISTEXT(BX99), BX99=\"121\", AW99=2), MAX(0, IF(CE99-CG99>0, IF(CE99-CG99-IF(OR(ISBLANK(CB99), NOT(ISNUMBER(CB99))), 0, CB99)>0, IF(CE99-CG99-IF(OR(ISBLANK(CB99), NOT(ISNUMBER(CB99))), 0, CB99)-IF(OR(ISBLANK(CC99), NOT(ISNUMBER(CC99))), 0, CC99)>0, CE99-CG99-IF(OR(ISBLANK(CB99), NOT(ISNUMBER(CB99))), 0, CB99)-IF(OR(ISBLANK(CC99), NOT(ISNUMBER(CC99))), 0, CC99)-IF(OR(ISBLANK(CD99), NOT(ISNUMBER(CD99))), 0, CD99), 0), 0), 0)),\n                    AND(ISTEXT(BX99), BX99=\"122\", AW99=2), MAX(0, IF(CE99-IF(OR(ISBLANK(CB99), NOT(ISNUMBER(CB99))), 0, CB99)>0, IF(CE99-IF(OR(ISBLANK(CB99), NOT(ISNUMBER(CB99))), 0, CB99)-IF(OR(ISBLANK(CC99), NOT(ISNUMBER(CC99))), 0, CC99)>0, IF(CE99-IF(OR(ISBLANK(CB99), NOT(ISNUMBER(CB99))), 0, CB99)-IF(OR(ISBLANK(CC99), NOT(ISNUMBER(CC99))), 0, CC99)-IF(OR(ISBLANK(CD99), NOT(ISNUMBER(CD99))), 0, CD99)>0, CE99-IF(OR(ISBLANK(CB99), NOT(ISNUMBER(CB99))), 0, CB99)-IF(OR(ISBLANK(CC99), NOT(ISNUMBER(CC99))), 0, CC99)-IF(OR(ISBLANK(CD99), NOT(ISNUMBER(CD99))), 0, CD99)-CG99, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW99=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX99=\"211\", BX99=\"212\", BX99=\"221\", BX99=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX99), BX99=\"111\", AW99=1), 0-MIN(0,MAX(CE99-CF99,0))+ 0-MIN(0,MAX(CE99-CF99-0,0))+ 0-MIN(0,MAX(CE99-CF99-0-0,0)),\n                    AND(ISTEXT(BX99), BX99=\"112\", AW99=1), 0-MIN(0,MAX(CE99,0))+ 0-MIN(0,MAX(CE99-0,0))+ 0-MIN(0,MAX(CE99-0-0,0)),\n                    AND(ISTEXT(BX99), BX99=\"121\", AW99=2), 0-MIN(0,MAX(CE99-CG99,0))+ 0-MIN(0,MAX(CE99-CG99-0,0))+ 0-MIN(0,MAX(CE99-CG99-0-0,0)),\n                    AND(ISTEXT(BX99), BX99=\"122\", AW99=2), 0-MIN(0,MAX(CE99,0))+ 0-MIN(0,MAX(CE99-0,0))+ 0-MIN(0,MAX(CE99-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW99=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX99=\"211\", BX99=\"212\", BX99=\"221\", BX99=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX99), BX99=\"111\", AW99=1), IF(ISBLANK(BY99), 0, BY99)-MIN(IF(ISBLANK(BY99), 0, BY99),MAX(CE99-CF99,0))+ IF(ISBLANK(BZ99), 0, BZ99)-MIN(IF(ISBLANK(BZ99), 0, BZ99),MAX(CE99-CF99-IF(ISBLANK(BY99), 0, BY99),0))+ IF(ISBLANK(CA99), 0, CA99)-MIN(IF(ISBLANK(CA99), 0, CA99),MAX(CE99-CF99-IF(ISBLANK(BY99), 0, BY99)-IF(ISBLANK(BZ99), 0, BZ99),0)),\n                    AND(ISTEXT(BX99), BX99=\"112\", AW99=1), IF(ISBLANK(BY99), 0, BY99)-MIN(IF(ISBLANK(BY99), 0, BY99),MAX(CE99,0))+ IF(ISBLANK(BZ99), 0, BZ99)-MIN(IF(ISBLANK(BZ99), 0, BZ99),MAX(CE99-IF(ISBLANK(BY99), 0, BY99),0))+ IF(ISBLANK(CA99), 0, CA99)-MIN(IF(ISBLANK(CA99), 0, CA99),MAX(CE99-IF(ISBLANK(BY99), 0, BY99)-IF(ISBLANK(BZ99), 0, BZ99),0)),\n                    AND(ISTEXT(BX99), BX99=\"121\", AW99=2), IF(ISBLANK(CB99), 0, CB99)-MIN(IF(ISBLANK(CB99), 0, CB99),MAX(CE99-CG99,0))+ IF(ISBLANK(CC99), 0, CC99)-MIN(IF(ISBLANK(CC99), 0, CC99),MAX(CE99-CG99-IF(ISBLANK(CB99), 0, CB99),0))+ IF(ISBLANK(CD99), 0, CD99)-MIN(IF(ISBLANK(CD99), 0, CD99),MAX(CE99-CG99-IF(ISBLANK(CB99), 0, CB99)-IF(ISBLANK(CC99), 0, CC99),0)),\n                    AND(ISTEXT(BX99), BX99=\"122\", AW99=2), IF(ISBLANK(CB99), 0, CB99)-MIN(IF(ISBLANK(CB99), 0, CB99),MAX(CE99,0))+ IF(ISBLANK(CC99), 0, CC99)-MIN(IF(ISBLANK(CC99), 0, CC99),MAX(CE99-IF(ISBLANK(CB99), 0, CB99),0))+ IF(ISBLANK(CD99), 0, CD99)-MIN(IF(ISBLANK(CD99), 0, CD99),MAX(CE99-IF(ISBLANK(CB99), 0, CB99)-IF(ISBLANK(CC99), 0, CC99),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW99=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI99), IF(OR(ISBLANK(CI99), NOT(ISNUMBER(CI99))), 0, CI99),\n                    AW99=1, 0 + 0 + 0,\n                    AW99=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW99=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI99), IF(OR(ISBLANK(CI99), NOT(ISNUMBER(CI99))), 0, CI99),\n                    AW99=1, IF(ISBLANK(BY99), 0, BY99) + IF(ISBLANK(BZ99), 0, BZ99) + IF(ISBLANK(CA99), 0, CA99),\n                    AW99=2, IF(ISBLANK(CB99), 0, CB99) + IF(ISBLANK(CC99), 0, CC99) + IF(ISBLANK(CD99), 0, CD99)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK99>=CJ99, 0,\n        CK99<CJ99, CJ99-CK99\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO99=Pulldown!$A$1,1,CO99=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP99=1, CP99=2)), 0%,\n    ISERROR(MATCH(CQ99, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP99=1, VLOOKUP(CQ99, Subsidy!$A$2:$G$26, 6, 0),\n    CP99=2, VLOOKUP(CQ99, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP99=1, CP99=2)), 0%,\n    ISERROR(MATCH(CQ99, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP99=1, VLOOKUP(CQ99, Subsidy!$A$2:$D$26, 2, 0),\n    CP99=2, VLOOKUP(CQ99, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP99=1, CP99=2)), 0,\n    ISERROR(MATCH(CQ99, Subsidy!$A$2:$A$26, 0)), 0,\n    CP99=2, \"N/A\",\n    AND(CP99=1, CQ99<=9), VLOOKUP(CQ99, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP99=1, CQ99<=9, NOT(ISERROR(MATCH(CQ99, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL99-CU99, 0), 0)","v":0},0,0,0,0,0,0,0]
[91,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C100=\"\", C100=\"Pls select\"), 0,\nC100=Pulldown!$F$2, 1,\nC100=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F100<>\"\", G100<>\"\", G100<F100), \"Invalid Date Order\",\n    AND(F100=\"\", G100=\"\"), \"Input Required\",\n    AND(F100=\"\", G100<>\"\"), IF(G100<E100, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F100=\"\", G100=\"\"), \"Input Required\",\n    G100<E100, \"Date Before Transition\",\n    AND(D100=1, DATEDIF(F100, G100+1, \"y\")>=2), \"1-valid\",\n    AND(D100=1, DATEDIF(F100, G100+1, \"y\")<2), \"1-invalid\",\n    AND(D100=2, DATEDIF(F100, G100+1, \"y\")>=5), \"2-valid\",\n    AND(D100=2, DATEDIF(F100, G100+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H100=\"1-valid\", 1,\n    $H100=\"2-valid\", 2,\n    $H100=\"Input Required\", 3,\n    $H100=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F100=\"\",G100=\"\"),\"Input Required\",\n$F100>=$E100,\"轉制日後開始受僱\",\n$E100>$F100,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J100=\"轉制日前開始受僱\", 1,\n    $J100=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L100=Pulldown!$C$1,22500,$L100=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L100=Pulldown!$C$1,2/3,$L100=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV100=\"\",0,AV100=Pulldown!$B$2,1,AV100=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX100=\"\",0,AX100=Pulldown!$G$1,1,AX100=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV100=\"\",0,BV100=Pulldown!$H$1,1,BV100=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW100=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX100=\"211\", BX100=\"212\", BX100=\"221\", BX100=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX100), BX100=\"111\", AW100=1), MAX(0, IF(CE100-CF100>0, IF(CE100-CF100-0>0, IF(CE100-CF100-0-0>0, CE100-CF100-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX100), BX100=\"112\", AW100=1), MAX(0, IF(CE100-0>0, IF(CE100-0-0>0, IF(CE100-0-0-0>0, CE100-0-0-0-CF100, 0), 0), 0)),\n                    AND(ISTEXT(BX100), BX100=\"121\", AW100=2), MAX(0, IF(CE100-CG100>0, IF(CE100-CG100-0>0, IF(CE100-CG100-0-0>0, CE100-CG100-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX100), BX100=\"122\", AW100=2), MAX(0, IF(CE100-0>0, IF(CE100-0-0>0, IF(CE100-0-0-0>0, CE100-0-0-0-CG100, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW100=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX100=\"211\", BX100=\"212\", BX100=\"221\", BX100=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX100), BX100=\"111\", AW100=1), MAX(0, IF(CE100-CF100>0, IF(CE100-CF100-IF(OR(ISBLANK(BY100), NOT(ISNUMBER(BY100))), 0, BY100)>0, IF(CE100-CF100-IF(OR(ISBLANK(BY100), NOT(ISNUMBER(BY100))), 0, BY100)-IF(OR(ISBLANK(BZ100), NOT(ISNUMBER(BZ100))), 0, BZ100)>0, CE100-CF100-IF(OR(ISBLANK(BY100), NOT(ISNUMBER(BY100))), 0, BY100)-IF(OR(ISBLANK(BZ100), NOT(ISNUMBER(BZ100))), 0, BZ100)-IF(OR(ISBLANK(CA100), NOT(ISNUMBER(CA100))), 0, CA100), 0), 0), 0)),\n                    AND(ISTEXT(BX100), BX100=\"112\", AW100=1), MAX(0, IF(CE100-IF(OR(ISBLANK(BY100), NOT(ISNUMBER(BY100))), 0, BY100)>0, IF(CE100-IF(OR(ISBLANK(BY100), NOT(ISNUMBER(BY100))), 0, BY100)-IF(OR(ISBLANK(BZ100), NOT(ISNUMBER(BZ100))), 0, BZ100)>0, IF(CE100-IF(OR(ISBLANK(BY100), NOT(ISNUMBER(BY100))), 0, BY100)-IF(OR(ISBLANK(BZ100), NOT(ISNUMBER(BZ100))), 0, BZ100)-IF(OR(ISBLANK(CA100), NOT(ISNUMBER(CA100))), 0, CA100)>0, CE100-IF(OR(ISBLANK(BY100), NOT(ISNUMBER(BY100))), 0, BY100)-IF(OR(ISBLANK(BZ100), NOT(ISNUMBER(BZ100))), 0, BZ100)-IF(OR(ISBLANK(CA100), NOT(ISNUMBER(CA100))), 0, CA100)-CF100, 0), 0), 0)),\n                    AND(ISTEXT(BX100), BX100=\"121\", AW100=2), MAX(0, IF(CE100-CG100>0, IF(CE100-CG100-IF(OR(ISBLANK(CB100), NOT(ISNUMBER(CB100))), 0, CB100)>0, IF(CE100-CG100-IF(OR(ISBLANK(CB100), NOT(ISNUMBER(CB100))), 0, CB100)-IF(OR(ISBLANK(CC100), NOT(ISNUMBER(CC100))), 0, CC100)>0, CE100-CG100-IF(OR(ISBLANK(CB100), NOT(ISNUMBER(CB100))), 0, CB100)-IF(OR(ISBLANK(CC100), NOT(ISNUMBER(CC100))), 0, CC100)-IF(OR(ISBLANK(CD100), NOT(ISNUMBER(CD100))), 0, CD100), 0), 0), 0)),\n                    AND(ISTEXT(BX100), BX100=\"122\", AW100=2), MAX(0, IF(CE100-IF(OR(ISBLANK(CB100), NOT(ISNUMBER(CB100))), 0, CB100)>0, IF(CE100-IF(OR(ISBLANK(CB100), NOT(ISNUMBER(CB100))), 0, CB100)-IF(OR(ISBLANK(CC100), NOT(ISNUMBER(CC100))), 0, CC100)>0, IF(CE100-IF(OR(ISBLANK(CB100), NOT(ISNUMBER(CB100))), 0, CB100)-IF(OR(ISBLANK(CC100), NOT(ISNUMBER(CC100))), 0, CC100)-IF(OR(ISBLANK(CD100), NOT(ISNUMBER(CD100))), 0, CD100)>0, CE100-IF(OR(ISBLANK(CB100), NOT(ISNUMBER(CB100))), 0, CB100)-IF(OR(ISBLANK(CC100), NOT(ISNUMBER(CC100))), 0, CC100)-IF(OR(ISBLANK(CD100), NOT(ISNUMBER(CD100))), 0, CD100)-CG100, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW100=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX100=\"211\", BX100=\"212\", BX100=\"221\", BX100=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX100), BX100=\"111\", AW100=1), 0-MIN(0,MAX(CE100-CF100,0))+ 0-MIN(0,MAX(CE100-CF100-0,0))+ 0-MIN(0,MAX(CE100-CF100-0-0,0)),\n                    AND(ISTEXT(BX100), BX100=\"112\", AW100=1), 0-MIN(0,MAX(CE100,0))+ 0-MIN(0,MAX(CE100-0,0))+ 0-MIN(0,MAX(CE100-0-0,0)),\n                    AND(ISTEXT(BX100), BX100=\"121\", AW100=2), 0-MIN(0,MAX(CE100-CG100,0))+ 0-MIN(0,MAX(CE100-CG100-0,0))+ 0-MIN(0,MAX(CE100-CG100-0-0,0)),\n                    AND(ISTEXT(BX100), BX100=\"122\", AW100=2), 0-MIN(0,MAX(CE100,0))+ 0-MIN(0,MAX(CE100-0,0))+ 0-MIN(0,MAX(CE100-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW100=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX100=\"211\", BX100=\"212\", BX100=\"221\", BX100=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX100), BX100=\"111\", AW100=1), IF(ISBLANK(BY100), 0, BY100)-MIN(IF(ISBLANK(BY100), 0, BY100),MAX(CE100-CF100,0))+ IF(ISBLANK(BZ100), 0, BZ100)-MIN(IF(ISBLANK(BZ100), 0, BZ100),MAX(CE100-CF100-IF(ISBLANK(BY100), 0, BY100),0))+ IF(ISBLANK(CA100), 0, CA100)-MIN(IF(ISBLANK(CA100), 0, CA100),MAX(CE100-CF100-IF(ISBLANK(BY100), 0, BY100)-IF(ISBLANK(BZ100), 0, BZ100),0)),\n                    AND(ISTEXT(BX100), BX100=\"112\", AW100=1), IF(ISBLANK(BY100), 0, BY100)-MIN(IF(ISBLANK(BY100), 0, BY100),MAX(CE100,0))+ IF(ISBLANK(BZ100), 0, BZ100)-MIN(IF(ISBLANK(BZ100), 0, BZ100),MAX(CE100-IF(ISBLANK(BY100), 0, BY100),0))+ IF(ISBLANK(CA100), 0, CA100)-MIN(IF(ISBLANK(CA100), 0, CA100),MAX(CE100-IF(ISBLANK(BY100), 0, BY100)-IF(ISBLANK(BZ100), 0, BZ100),0)),\n                    AND(ISTEXT(BX100), BX100=\"121\", AW100=2), IF(ISBLANK(CB100), 0, CB100)-MIN(IF(ISBLANK(CB100), 0, CB100),MAX(CE100-CG100,0))+ IF(ISBLANK(CC100), 0, CC100)-MIN(IF(ISBLANK(CC100), 0, CC100),MAX(CE100-CG100-IF(ISBLANK(CB100), 0, CB100),0))+ IF(ISBLANK(CD100), 0, CD100)-MIN(IF(ISBLANK(CD100), 0, CD100),MAX(CE100-CG100-IF(ISBLANK(CB100), 0, CB100)-IF(ISBLANK(CC100), 0, CC100),0)),\n                    AND(ISTEXT(BX100), BX100=\"122\", AW100=2), IF(ISBLANK(CB100), 0, CB100)-MIN(IF(ISBLANK(CB100), 0, CB100),MAX(CE100,0))+ IF(ISBLANK(CC100), 0, CC100)-MIN(IF(ISBLANK(CC100), 0, CC100),MAX(CE100-IF(ISBLANK(CB100), 0, CB100),0))+ IF(ISBLANK(CD100), 0, CD100)-MIN(IF(ISBLANK(CD100), 0, CD100),MAX(CE100-IF(ISBLANK(CB100), 0, CB100)-IF(ISBLANK(CC100), 0, CC100),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW100=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI100), IF(OR(ISBLANK(CI100), NOT(ISNUMBER(CI100))), 0, CI100),\n                    AW100=1, 0 + 0 + 0,\n                    AW100=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW100=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI100), IF(OR(ISBLANK(CI100), NOT(ISNUMBER(CI100))), 0, CI100),\n                    AW100=1, IF(ISBLANK(BY100), 0, BY100) + IF(ISBLANK(BZ100), 0, BZ100) + IF(ISBLANK(CA100), 0, CA100),\n                    AW100=2, IF(ISBLANK(CB100), 0, CB100) + IF(ISBLANK(CC100), 0, CC100) + IF(ISBLANK(CD100), 0, CD100)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK100>=CJ100, 0,\n        CK100<CJ100, CJ100-CK100\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO100=Pulldown!$A$1,1,CO100=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP100=1, CP100=2)), 0%,\n    ISERROR(MATCH(CQ100, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP100=1, VLOOKUP(CQ100, Subsidy!$A$2:$G$26, 6, 0),\n    CP100=2, VLOOKUP(CQ100, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP100=1, CP100=2)), 0%,\n    ISERROR(MATCH(CQ100, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP100=1, VLOOKUP(CQ100, Subsidy!$A$2:$D$26, 2, 0),\n    CP100=2, VLOOKUP(CQ100, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP100=1, CP100=2)), 0,\n    ISERROR(MATCH(CQ100, Subsidy!$A$2:$A$26, 0)), 0,\n    CP100=2, \"N/A\",\n    AND(CP100=1, CQ100<=9), VLOOKUP(CQ100, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP100=1, CQ100<=9, NOT(ISERROR(MATCH(CQ100, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL100-CU100, 0), 0)","v":0},0,0,0,0,0,0,0]
[92,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C101=\"\", C101=\"Pls select\"), 0,\nC101=Pulldown!$F$2, 1,\nC101=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F101<>\"\", G101<>\"\", G101<F101), \"Invalid Date Order\",\n    AND(F101=\"\", G101=\"\"), \"Input Required\",\n    AND(F101=\"\", G101<>\"\"), IF(G101<E101, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F101=\"\", G101=\"\"), \"Input Required\",\n    G101<E101, \"Date Before Transition\",\n    AND(D101=1, DATEDIF(F101, G101+1, \"y\")>=2), \"1-valid\",\n    AND(D101=1, DATEDIF(F101, G101+1, \"y\")<2), \"1-invalid\",\n    AND(D101=2, DATEDIF(F101, G101+1, \"y\")>=5), \"2-valid\",\n    AND(D101=2, DATEDIF(F101, G101+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H101=\"1-valid\", 1,\n    $H101=\"2-valid\", 2,\n    $H101=\"Input Required\", 3,\n    $H101=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F101=\"\",G101=\"\"),\"Input Required\",\n$F101>=$E101,\"轉制日後開始受僱\",\n$E101>$F101,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J101=\"轉制日前開始受僱\", 1,\n    $J101=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L101=Pulldown!$C$1,22500,$L101=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L101=Pulldown!$C$1,2/3,$L101=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV101=\"\",0,AV101=Pulldown!$B$2,1,AV101=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX101=\"\",0,AX101=Pulldown!$G$1,1,AX101=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV101=\"\",0,BV101=Pulldown!$H$1,1,BV101=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW101=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX101=\"211\", BX101=\"212\", BX101=\"221\", BX101=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX101), BX101=\"111\", AW101=1), MAX(0, IF(CE101-CF101>0, IF(CE101-CF101-0>0, IF(CE101-CF101-0-0>0, CE101-CF101-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX101), BX101=\"112\", AW101=1), MAX(0, IF(CE101-0>0, IF(CE101-0-0>0, IF(CE101-0-0-0>0, CE101-0-0-0-CF101, 0), 0), 0)),\n                    AND(ISTEXT(BX101), BX101=\"121\", AW101=2), MAX(0, IF(CE101-CG101>0, IF(CE101-CG101-0>0, IF(CE101-CG101-0-0>0, CE101-CG101-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX101), BX101=\"122\", AW101=2), MAX(0, IF(CE101-0>0, IF(CE101-0-0>0, IF(CE101-0-0-0>0, CE101-0-0-0-CG101, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW101=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX101=\"211\", BX101=\"212\", BX101=\"221\", BX101=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX101), BX101=\"111\", AW101=1), MAX(0, IF(CE101-CF101>0, IF(CE101-CF101-IF(OR(ISBLANK(BY101), NOT(ISNUMBER(BY101))), 0, BY101)>0, IF(CE101-CF101-IF(OR(ISBLANK(BY101), NOT(ISNUMBER(BY101))), 0, BY101)-IF(OR(ISBLANK(BZ101), NOT(ISNUMBER(BZ101))), 0, BZ101)>0, CE101-CF101-IF(OR(ISBLANK(BY101), NOT(ISNUMBER(BY101))), 0, BY101)-IF(OR(ISBLANK(BZ101), NOT(ISNUMBER(BZ101))), 0, BZ101)-IF(OR(ISBLANK(CA101), NOT(ISNUMBER(CA101))), 0, CA101), 0), 0), 0)),\n                    AND(ISTEXT(BX101), BX101=\"112\", AW101=1), MAX(0, IF(CE101-IF(OR(ISBLANK(BY101), NOT(ISNUMBER(BY101))), 0, BY101)>0, IF(CE101-IF(OR(ISBLANK(BY101), NOT(ISNUMBER(BY101))), 0, BY101)-IF(OR(ISBLANK(BZ101), NOT(ISNUMBER(BZ101))), 0, BZ101)>0, IF(CE101-IF(OR(ISBLANK(BY101), NOT(ISNUMBER(BY101))), 0, BY101)-IF(OR(ISBLANK(BZ101), NOT(ISNUMBER(BZ101))), 0, BZ101)-IF(OR(ISBLANK(CA101), NOT(ISNUMBER(CA101))), 0, CA101)>0, CE101-IF(OR(ISBLANK(BY101), NOT(ISNUMBER(BY101))), 0, BY101)-IF(OR(ISBLANK(BZ101), NOT(ISNUMBER(BZ101))), 0, BZ101)-IF(OR(ISBLANK(CA101), NOT(ISNUMBER(CA101))), 0, CA101)-CF101, 0), 0), 0)),\n                    AND(ISTEXT(BX101), BX101=\"121\", AW101=2), MAX(0, IF(CE101-CG101>0, IF(CE101-CG101-IF(OR(ISBLANK(CB101), NOT(ISNUMBER(CB101))), 0, CB101)>0, IF(CE101-CG101-IF(OR(ISBLANK(CB101), NOT(ISNUMBER(CB101))), 0, CB101)-IF(OR(ISBLANK(CC101), NOT(ISNUMBER(CC101))), 0, CC101)>0, CE101-CG101-IF(OR(ISBLANK(CB101), NOT(ISNUMBER(CB101))), 0, CB101)-IF(OR(ISBLANK(CC101), NOT(ISNUMBER(CC101))), 0, CC101)-IF(OR(ISBLANK(CD101), NOT(ISNUMBER(CD101))), 0, CD101), 0), 0), 0)),\n                    AND(ISTEXT(BX101), BX101=\"122\", AW101=2), MAX(0, IF(CE101-IF(OR(ISBLANK(CB101), NOT(ISNUMBER(CB101))), 0, CB101)>0, IF(CE101-IF(OR(ISBLANK(CB101), NOT(ISNUMBER(CB101))), 0, CB101)-IF(OR(ISBLANK(CC101), NOT(ISNUMBER(CC101))), 0, CC101)>0, IF(CE101-IF(OR(ISBLANK(CB101), NOT(ISNUMBER(CB101))), 0, CB101)-IF(OR(ISBLANK(CC101), NOT(ISNUMBER(CC101))), 0, CC101)-IF(OR(ISBLANK(CD101), NOT(ISNUMBER(CD101))), 0, CD101)>0, CE101-IF(OR(ISBLANK(CB101), NOT(ISNUMBER(CB101))), 0, CB101)-IF(OR(ISBLANK(CC101), NOT(ISNUMBER(CC101))), 0, CC101)-IF(OR(ISBLANK(CD101), NOT(ISNUMBER(CD101))), 0, CD101)-CG101, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW101=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX101=\"211\", BX101=\"212\", BX101=\"221\", BX101=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX101), BX101=\"111\", AW101=1), 0-MIN(0,MAX(CE101-CF101,0))+ 0-MIN(0,MAX(CE101-CF101-0,0))+ 0-MIN(0,MAX(CE101-CF101-0-0,0)),\n                    AND(ISTEXT(BX101), BX101=\"112\", AW101=1), 0-MIN(0,MAX(CE101,0))+ 0-MIN(0,MAX(CE101-0,0))+ 0-MIN(0,MAX(CE101-0-0,0)),\n                    AND(ISTEXT(BX101), BX101=\"121\", AW101=2), 0-MIN(0,MAX(CE101-CG101,0))+ 0-MIN(0,MAX(CE101-CG101-0,0))+ 0-MIN(0,MAX(CE101-CG101-0-0,0)),\n                    AND(ISTEXT(BX101), BX101=\"122\", AW101=2), 0-MIN(0,MAX(CE101,0))+ 0-MIN(0,MAX(CE101-0,0))+ 0-MIN(0,MAX(CE101-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW101=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX101=\"211\", BX101=\"212\", BX101=\"221\", BX101=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX101), BX101=\"111\", AW101=1), IF(ISBLANK(BY101), 0, BY101)-MIN(IF(ISBLANK(BY101), 0, BY101),MAX(CE101-CF101,0))+ IF(ISBLANK(BZ101), 0, BZ101)-MIN(IF(ISBLANK(BZ101), 0, BZ101),MAX(CE101-CF101-IF(ISBLANK(BY101), 0, BY101),0))+ IF(ISBLANK(CA101), 0, CA101)-MIN(IF(ISBLANK(CA101), 0, CA101),MAX(CE101-CF101-IF(ISBLANK(BY101), 0, BY101)-IF(ISBLANK(BZ101), 0, BZ101),0)),\n                    AND(ISTEXT(BX101), BX101=\"112\", AW101=1), IF(ISBLANK(BY101), 0, BY101)-MIN(IF(ISBLANK(BY101), 0, BY101),MAX(CE101,0))+ IF(ISBLANK(BZ101), 0, BZ101)-MIN(IF(ISBLANK(BZ101), 0, BZ101),MAX(CE101-IF(ISBLANK(BY101), 0, BY101),0))+ IF(ISBLANK(CA101), 0, CA101)-MIN(IF(ISBLANK(CA101), 0, CA101),MAX(CE101-IF(ISBLANK(BY101), 0, BY101)-IF(ISBLANK(BZ101), 0, BZ101),0)),\n                    AND(ISTEXT(BX101), BX101=\"121\", AW101=2), IF(ISBLANK(CB101), 0, CB101)-MIN(IF(ISBLANK(CB101), 0, CB101),MAX(CE101-CG101,0))+ IF(ISBLANK(CC101), 0, CC101)-MIN(IF(ISBLANK(CC101), 0, CC101),MAX(CE101-CG101-IF(ISBLANK(CB101), 0, CB101),0))+ IF(ISBLANK(CD101), 0, CD101)-MIN(IF(ISBLANK(CD101), 0, CD101),MAX(CE101-CG101-IF(ISBLANK(CB101), 0, CB101)-IF(ISBLANK(CC101), 0, CC101),0)),\n                    AND(ISTEXT(BX101), BX101=\"122\", AW101=2), IF(ISBLANK(CB101), 0, CB101)-MIN(IF(ISBLANK(CB101), 0, CB101),MAX(CE101,0))+ IF(ISBLANK(CC101), 0, CC101)-MIN(IF(ISBLANK(CC101), 0, CC101),MAX(CE101-IF(ISBLANK(CB101), 0, CB101),0))+ IF(ISBLANK(CD101), 0, CD101)-MIN(IF(ISBLANK(CD101), 0, CD101),MAX(CE101-IF(ISBLANK(CB101), 0, CB101)-IF(ISBLANK(CC101), 0, CC101),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW101=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI101), IF(OR(ISBLANK(CI101), NOT(ISNUMBER(CI101))), 0, CI101),\n                    AW101=1, 0 + 0 + 0,\n                    AW101=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW101=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI101), IF(OR(ISBLANK(CI101), NOT(ISNUMBER(CI101))), 0, CI101),\n                    AW101=1, IF(ISBLANK(BY101), 0, BY101) + IF(ISBLANK(BZ101), 0, BZ101) + IF(ISBLANK(CA101), 0, CA101),\n                    AW101=2, IF(ISBLANK(CB101), 0, CB101) + IF(ISBLANK(CC101), 0, CC101) + IF(ISBLANK(CD101), 0, CD101)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK101>=CJ101, 0,\n        CK101<CJ101, CJ101-CK101\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO101=Pulldown!$A$1,1,CO101=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP101=1, CP101=2)), 0%,\n    ISERROR(MATCH(CQ101, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP101=1, VLOOKUP(CQ101, Subsidy!$A$2:$G$26, 6, 0),\n    CP101=2, VLOOKUP(CQ101, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP101=1, CP101=2)), 0%,\n    ISERROR(MATCH(CQ101, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP101=1, VLOOKUP(CQ101, Subsidy!$A$2:$D$26, 2, 0),\n    CP101=2, VLOOKUP(CQ101, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP101=1, CP101=2)), 0,\n    ISERROR(MATCH(CQ101, Subsidy!$A$2:$A$26, 0)), 0,\n    CP101=2, \"N/A\",\n    AND(CP101=1, CQ101<=9), VLOOKUP(CQ101, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP101=1, CQ101<=9, NOT(ISERROR(MATCH(CQ101, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL101-CU101, 0), 0)","v":0},0,0,0,0,0,0,0]
[93,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C102=\"\", C102=\"Pls select\"), 0,\nC102=Pulldown!$F$2, 1,\nC102=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F102<>\"\", G102<>\"\", G102<F102), \"Invalid Date Order\",\n    AND(F102=\"\", G102=\"\"), \"Input Required\",\n    AND(F102=\"\", G102<>\"\"), IF(G102<E102, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F102=\"\", G102=\"\"), \"Input Required\",\n    G102<E102, \"Date Before Transition\",\n    AND(D102=1, DATEDIF(F102, G102+1, \"y\")>=2), \"1-valid\",\n    AND(D102=1, DATEDIF(F102, G102+1, \"y\")<2), \"1-invalid\",\n    AND(D102=2, DATEDIF(F102, G102+1, \"y\")>=5), \"2-valid\",\n    AND(D102=2, DATEDIF(F102, G102+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H102=\"1-valid\", 1,\n    $H102=\"2-valid\", 2,\n    $H102=\"Input Required\", 3,\n    $H102=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F102=\"\",G102=\"\"),\"Input Required\",\n$F102>=$E102,\"轉制日後開始受僱\",\n$E102>$F102,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J102=\"轉制日前開始受僱\", 1,\n    $J102=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L102=Pulldown!$C$1,22500,$L102=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L102=Pulldown!$C$1,2/3,$L102=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV102=\"\",0,AV102=Pulldown!$B$2,1,AV102=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX102=\"\",0,AX102=Pulldown!$G$1,1,AX102=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV102=\"\",0,BV102=Pulldown!$H$1,1,BV102=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW102=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX102=\"211\", BX102=\"212\", BX102=\"221\", BX102=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX102), BX102=\"111\", AW102=1), MAX(0, IF(CE102-CF102>0, IF(CE102-CF102-0>0, IF(CE102-CF102-0-0>0, CE102-CF102-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX102), BX102=\"112\", AW102=1), MAX(0, IF(CE102-0>0, IF(CE102-0-0>0, IF(CE102-0-0-0>0, CE102-0-0-0-CF102, 0), 0), 0)),\n                    AND(ISTEXT(BX102), BX102=\"121\", AW102=2), MAX(0, IF(CE102-CG102>0, IF(CE102-CG102-0>0, IF(CE102-CG102-0-0>0, CE102-CG102-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX102), BX102=\"122\", AW102=2), MAX(0, IF(CE102-0>0, IF(CE102-0-0>0, IF(CE102-0-0-0>0, CE102-0-0-0-CG102, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW102=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX102=\"211\", BX102=\"212\", BX102=\"221\", BX102=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX102), BX102=\"111\", AW102=1), MAX(0, IF(CE102-CF102>0, IF(CE102-CF102-IF(OR(ISBLANK(BY102), NOT(ISNUMBER(BY102))), 0, BY102)>0, IF(CE102-CF102-IF(OR(ISBLANK(BY102), NOT(ISNUMBER(BY102))), 0, BY102)-IF(OR(ISBLANK(BZ102), NOT(ISNUMBER(BZ102))), 0, BZ102)>0, CE102-CF102-IF(OR(ISBLANK(BY102), NOT(ISNUMBER(BY102))), 0, BY102)-IF(OR(ISBLANK(BZ102), NOT(ISNUMBER(BZ102))), 0, BZ102)-IF(OR(ISBLANK(CA102), NOT(ISNUMBER(CA102))), 0, CA102), 0), 0), 0)),\n                    AND(ISTEXT(BX102), BX102=\"112\", AW102=1), MAX(0, IF(CE102-IF(OR(ISBLANK(BY102), NOT(ISNUMBER(BY102))), 0, BY102)>0, IF(CE102-IF(OR(ISBLANK(BY102), NOT(ISNUMBER(BY102))), 0, BY102)-IF(OR(ISBLANK(BZ102), NOT(ISNUMBER(BZ102))), 0, BZ102)>0, IF(CE102-IF(OR(ISBLANK(BY102), NOT(ISNUMBER(BY102))), 0, BY102)-IF(OR(ISBLANK(BZ102), NOT(ISNUMBER(BZ102))), 0, BZ102)-IF(OR(ISBLANK(CA102), NOT(ISNUMBER(CA102))), 0, CA102)>0, CE102-IF(OR(ISBLANK(BY102), NOT(ISNUMBER(BY102))), 0, BY102)-IF(OR(ISBLANK(BZ102), NOT(ISNUMBER(BZ102))), 0, BZ102)-IF(OR(ISBLANK(CA102), NOT(ISNUMBER(CA102))), 0, CA102)-CF102, 0), 0), 0)),\n                    AND(ISTEXT(BX102), BX102=\"121\", AW102=2), MAX(0, IF(CE102-CG102>0, IF(CE102-CG102-IF(OR(ISBLANK(CB102), NOT(ISNUMBER(CB102))), 0, CB102)>0, IF(CE102-CG102-IF(OR(ISBLANK(CB102), NOT(ISNUMBER(CB102))), 0, CB102)-IF(OR(ISBLANK(CC102), NOT(ISNUMBER(CC102))), 0, CC102)>0, CE102-CG102-IF(OR(ISBLANK(CB102), NOT(ISNUMBER(CB102))), 0, CB102)-IF(OR(ISBLANK(CC102), NOT(ISNUMBER(CC102))), 0, CC102)-IF(OR(ISBLANK(CD102), NOT(ISNUMBER(CD102))), 0, CD102), 0), 0), 0)),\n                    AND(ISTEXT(BX102), BX102=\"122\", AW102=2), MAX(0, IF(CE102-IF(OR(ISBLANK(CB102), NOT(ISNUMBER(CB102))), 0, CB102)>0, IF(CE102-IF(OR(ISBLANK(CB102), NOT(ISNUMBER(CB102))), 0, CB102)-IF(OR(ISBLANK(CC102), NOT(ISNUMBER(CC102))), 0, CC102)>0, IF(CE102-IF(OR(ISBLANK(CB102), NOT(ISNUMBER(CB102))), 0, CB102)-IF(OR(ISBLANK(CC102), NOT(ISNUMBER(CC102))), 0, CC102)-IF(OR(ISBLANK(CD102), NOT(ISNUMBER(CD102))), 0, CD102)>0, CE102-IF(OR(ISBLANK(CB102), NOT(ISNUMBER(CB102))), 0, CB102)-IF(OR(ISBLANK(CC102), NOT(ISNUMBER(CC102))), 0, CC102)-IF(OR(ISBLANK(CD102), NOT(ISNUMBER(CD102))), 0, CD102)-CG102, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW102=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX102=\"211\", BX102=\"212\", BX102=\"221\", BX102=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX102), BX102=\"111\", AW102=1), 0-MIN(0,MAX(CE102-CF102,0))+ 0-MIN(0,MAX(CE102-CF102-0,0))+ 0-MIN(0,MAX(CE102-CF102-0-0,0)),\n                    AND(ISTEXT(BX102), BX102=\"112\", AW102=1), 0-MIN(0,MAX(CE102,0))+ 0-MIN(0,MAX(CE102-0,0))+ 0-MIN(0,MAX(CE102-0-0,0)),\n                    AND(ISTEXT(BX102), BX102=\"121\", AW102=2), 0-MIN(0,MAX(CE102-CG102,0))+ 0-MIN(0,MAX(CE102-CG102-0,0))+ 0-MIN(0,MAX(CE102-CG102-0-0,0)),\n                    AND(ISTEXT(BX102), BX102=\"122\", AW102=2), 0-MIN(0,MAX(CE102,0))+ 0-MIN(0,MAX(CE102-0,0))+ 0-MIN(0,MAX(CE102-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW102=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX102=\"211\", BX102=\"212\", BX102=\"221\", BX102=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX102), BX102=\"111\", AW102=1), IF(ISBLANK(BY102), 0, BY102)-MIN(IF(ISBLANK(BY102), 0, BY102),MAX(CE102-CF102,0))+ IF(ISBLANK(BZ102), 0, BZ102)-MIN(IF(ISBLANK(BZ102), 0, BZ102),MAX(CE102-CF102-IF(ISBLANK(BY102), 0, BY102),0))+ IF(ISBLANK(CA102), 0, CA102)-MIN(IF(ISBLANK(CA102), 0, CA102),MAX(CE102-CF102-IF(ISBLANK(BY102), 0, BY102)-IF(ISBLANK(BZ102), 0, BZ102),0)),\n                    AND(ISTEXT(BX102), BX102=\"112\", AW102=1), IF(ISBLANK(BY102), 0, BY102)-MIN(IF(ISBLANK(BY102), 0, BY102),MAX(CE102,0))+ IF(ISBLANK(BZ102), 0, BZ102)-MIN(IF(ISBLANK(BZ102), 0, BZ102),MAX(CE102-IF(ISBLANK(BY102), 0, BY102),0))+ IF(ISBLANK(CA102), 0, CA102)-MIN(IF(ISBLANK(CA102), 0, CA102),MAX(CE102-IF(ISBLANK(BY102), 0, BY102)-IF(ISBLANK(BZ102), 0, BZ102),0)),\n                    AND(ISTEXT(BX102), BX102=\"121\", AW102=2), IF(ISBLANK(CB102), 0, CB102)-MIN(IF(ISBLANK(CB102), 0, CB102),MAX(CE102-CG102,0))+ IF(ISBLANK(CC102), 0, CC102)-MIN(IF(ISBLANK(CC102), 0, CC102),MAX(CE102-CG102-IF(ISBLANK(CB102), 0, CB102),0))+ IF(ISBLANK(CD102), 0, CD102)-MIN(IF(ISBLANK(CD102), 0, CD102),MAX(CE102-CG102-IF(ISBLANK(CB102), 0, CB102)-IF(ISBLANK(CC102), 0, CC102),0)),\n                    AND(ISTEXT(BX102), BX102=\"122\", AW102=2), IF(ISBLANK(CB102), 0, CB102)-MIN(IF(ISBLANK(CB102), 0, CB102),MAX(CE102,0))+ IF(ISBLANK(CC102), 0, CC102)-MIN(IF(ISBLANK(CC102), 0, CC102),MAX(CE102-IF(ISBLANK(CB102), 0, CB102),0))+ IF(ISBLANK(CD102), 0, CD102)-MIN(IF(ISBLANK(CD102), 0, CD102),MAX(CE102-IF(ISBLANK(CB102), 0, CB102)-IF(ISBLANK(CC102), 0, CC102),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW102=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI102), IF(OR(ISBLANK(CI102), NOT(ISNUMBER(CI102))), 0, CI102),\n                    AW102=1, 0 + 0 + 0,\n                    AW102=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW102=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI102), IF(OR(ISBLANK(CI102), NOT(ISNUMBER(CI102))), 0, CI102),\n                    AW102=1, IF(ISBLANK(BY102), 0, BY102) + IF(ISBLANK(BZ102), 0, BZ102) + IF(ISBLANK(CA102), 0, CA102),\n                    AW102=2, IF(ISBLANK(CB102), 0, CB102) + IF(ISBLANK(CC102), 0, CC102) + IF(ISBLANK(CD102), 0, CD102)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK102>=CJ102, 0,\n        CK102<CJ102, CJ102-CK102\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO102=Pulldown!$A$1,1,CO102=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP102=1, CP102=2)), 0%,\n    ISERROR(MATCH(CQ102, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP102=1, VLOOKUP(CQ102, Subsidy!$A$2:$G$26, 6, 0),\n    CP102=2, VLOOKUP(CQ102, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP102=1, CP102=2)), 0%,\n    ISERROR(MATCH(CQ102, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP102=1, VLOOKUP(CQ102, Subsidy!$A$2:$D$26, 2, 0),\n    CP102=2, VLOOKUP(CQ102, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP102=1, CP102=2)), 0,\n    ISERROR(MATCH(CQ102, Subsidy!$A$2:$A$26, 0)), 0,\n    CP102=2, \"N/A\",\n    AND(CP102=1, CQ102<=9), VLOOKUP(CQ102, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP102=1, CQ102<=9, NOT(ISERROR(MATCH(CQ102, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL102-CU102, 0), 0)","v":0},0,0,0,0,0,0,0]
[94,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C103=\"\", C103=\"Pls select\"), 0,\nC103=Pulldown!$F$2, 1,\nC103=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F103<>\"\", G103<>\"\", G103<F103), \"Invalid Date Order\",\n    AND(F103=\"\", G103=\"\"), \"Input Required\",\n    AND(F103=\"\", G103<>\"\"), IF(G103<E103, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F103=\"\", G103=\"\"), \"Input Required\",\n    G103<E103, \"Date Before Transition\",\n    AND(D103=1, DATEDIF(F103, G103+1, \"y\")>=2), \"1-valid\",\n    AND(D103=1, DATEDIF(F103, G103+1, \"y\")<2), \"1-invalid\",\n    AND(D103=2, DATEDIF(F103, G103+1, \"y\")>=5), \"2-valid\",\n    AND(D103=2, DATEDIF(F103, G103+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H103=\"1-valid\", 1,\n    $H103=\"2-valid\", 2,\n    $H103=\"Input Required\", 3,\n    $H103=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F103=\"\",G103=\"\"),\"Input Required\",\n$F103>=$E103,\"轉制日後開始受僱\",\n$E103>$F103,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J103=\"轉制日前開始受僱\", 1,\n    $J103=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L103=Pulldown!$C$1,22500,$L103=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L103=Pulldown!$C$1,2/3,$L103=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV103=\"\",0,AV103=Pulldown!$B$2,1,AV103=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX103=\"\",0,AX103=Pulldown!$G$1,1,AX103=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV103=\"\",0,BV103=Pulldown!$H$1,1,BV103=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW103=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX103=\"211\", BX103=\"212\", BX103=\"221\", BX103=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX103), BX103=\"111\", AW103=1), MAX(0, IF(CE103-CF103>0, IF(CE103-CF103-0>0, IF(CE103-CF103-0-0>0, CE103-CF103-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX103), BX103=\"112\", AW103=1), MAX(0, IF(CE103-0>0, IF(CE103-0-0>0, IF(CE103-0-0-0>0, CE103-0-0-0-CF103, 0), 0), 0)),\n                    AND(ISTEXT(BX103), BX103=\"121\", AW103=2), MAX(0, IF(CE103-CG103>0, IF(CE103-CG103-0>0, IF(CE103-CG103-0-0>0, CE103-CG103-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX103), BX103=\"122\", AW103=2), MAX(0, IF(CE103-0>0, IF(CE103-0-0>0, IF(CE103-0-0-0>0, CE103-0-0-0-CG103, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW103=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX103=\"211\", BX103=\"212\", BX103=\"221\", BX103=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX103), BX103=\"111\", AW103=1), MAX(0, IF(CE103-CF103>0, IF(CE103-CF103-IF(OR(ISBLANK(BY103), NOT(ISNUMBER(BY103))), 0, BY103)>0, IF(CE103-CF103-IF(OR(ISBLANK(BY103), NOT(ISNUMBER(BY103))), 0, BY103)-IF(OR(ISBLANK(BZ103), NOT(ISNUMBER(BZ103))), 0, BZ103)>0, CE103-CF103-IF(OR(ISBLANK(BY103), NOT(ISNUMBER(BY103))), 0, BY103)-IF(OR(ISBLANK(BZ103), NOT(ISNUMBER(BZ103))), 0, BZ103)-IF(OR(ISBLANK(CA103), NOT(ISNUMBER(CA103))), 0, CA103), 0), 0), 0)),\n                    AND(ISTEXT(BX103), BX103=\"112\", AW103=1), MAX(0, IF(CE103-IF(OR(ISBLANK(BY103), NOT(ISNUMBER(BY103))), 0, BY103)>0, IF(CE103-IF(OR(ISBLANK(BY103), NOT(ISNUMBER(BY103))), 0, BY103)-IF(OR(ISBLANK(BZ103), NOT(ISNUMBER(BZ103))), 0, BZ103)>0, IF(CE103-IF(OR(ISBLANK(BY103), NOT(ISNUMBER(BY103))), 0, BY103)-IF(OR(ISBLANK(BZ103), NOT(ISNUMBER(BZ103))), 0, BZ103)-IF(OR(ISBLANK(CA103), NOT(ISNUMBER(CA103))), 0, CA103)>0, CE103-IF(OR(ISBLANK(BY103), NOT(ISNUMBER(BY103))), 0, BY103)-IF(OR(ISBLANK(BZ103), NOT(ISNUMBER(BZ103))), 0, BZ103)-IF(OR(ISBLANK(CA103), NOT(ISNUMBER(CA103))), 0, CA103)-CF103, 0), 0), 0)),\n                    AND(ISTEXT(BX103), BX103=\"121\", AW103=2), MAX(0, IF(CE103-CG103>0, IF(CE103-CG103-IF(OR(ISBLANK(CB103), NOT(ISNUMBER(CB103))), 0, CB103)>0, IF(CE103-CG103-IF(OR(ISBLANK(CB103), NOT(ISNUMBER(CB103))), 0, CB103)-IF(OR(ISBLANK(CC103), NOT(ISNUMBER(CC103))), 0, CC103)>0, CE103-CG103-IF(OR(ISBLANK(CB103), NOT(ISNUMBER(CB103))), 0, CB103)-IF(OR(ISBLANK(CC103), NOT(ISNUMBER(CC103))), 0, CC103)-IF(OR(ISBLANK(CD103), NOT(ISNUMBER(CD103))), 0, CD103), 0), 0), 0)),\n                    AND(ISTEXT(BX103), BX103=\"122\", AW103=2), MAX(0, IF(CE103-IF(OR(ISBLANK(CB103), NOT(ISNUMBER(CB103))), 0, CB103)>0, IF(CE103-IF(OR(ISBLANK(CB103), NOT(ISNUMBER(CB103))), 0, CB103)-IF(OR(ISBLANK(CC103), NOT(ISNUMBER(CC103))), 0, CC103)>0, IF(CE103-IF(OR(ISBLANK(CB103), NOT(ISNUMBER(CB103))), 0, CB103)-IF(OR(ISBLANK(CC103), NOT(ISNUMBER(CC103))), 0, CC103)-IF(OR(ISBLANK(CD103), NOT(ISNUMBER(CD103))), 0, CD103)>0, CE103-IF(OR(ISBLANK(CB103), NOT(ISNUMBER(CB103))), 0, CB103)-IF(OR(ISBLANK(CC103), NOT(ISNUMBER(CC103))), 0, CC103)-IF(OR(ISBLANK(CD103), NOT(ISNUMBER(CD103))), 0, CD103)-CG103, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW103=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX103=\"211\", BX103=\"212\", BX103=\"221\", BX103=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX103), BX103=\"111\", AW103=1), 0-MIN(0,MAX(CE103-CF103,0))+ 0-MIN(0,MAX(CE103-CF103-0,0))+ 0-MIN(0,MAX(CE103-CF103-0-0,0)),\n                    AND(ISTEXT(BX103), BX103=\"112\", AW103=1), 0-MIN(0,MAX(CE103,0))+ 0-MIN(0,MAX(CE103-0,0))+ 0-MIN(0,MAX(CE103-0-0,0)),\n                    AND(ISTEXT(BX103), BX103=\"121\", AW103=2), 0-MIN(0,MAX(CE103-CG103,0))+ 0-MIN(0,MAX(CE103-CG103-0,0))+ 0-MIN(0,MAX(CE103-CG103-0-0,0)),\n                    AND(ISTEXT(BX103), BX103=\"122\", AW103=2), 0-MIN(0,MAX(CE103,0))+ 0-MIN(0,MAX(CE103-0,0))+ 0-MIN(0,MAX(CE103-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW103=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX103=\"211\", BX103=\"212\", BX103=\"221\", BX103=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX103), BX103=\"111\", AW103=1), IF(ISBLANK(BY103), 0, BY103)-MIN(IF(ISBLANK(BY103), 0, BY103),MAX(CE103-CF103,0))+ IF(ISBLANK(BZ103), 0, BZ103)-MIN(IF(ISBLANK(BZ103), 0, BZ103),MAX(CE103-CF103-IF(ISBLANK(BY103), 0, BY103),0))+ IF(ISBLANK(CA103), 0, CA103)-MIN(IF(ISBLANK(CA103), 0, CA103),MAX(CE103-CF103-IF(ISBLANK(BY103), 0, BY103)-IF(ISBLANK(BZ103), 0, BZ103),0)),\n                    AND(ISTEXT(BX103), BX103=\"112\", AW103=1), IF(ISBLANK(BY103), 0, BY103)-MIN(IF(ISBLANK(BY103), 0, BY103),MAX(CE103,0))+ IF(ISBLANK(BZ103), 0, BZ103)-MIN(IF(ISBLANK(BZ103), 0, BZ103),MAX(CE103-IF(ISBLANK(BY103), 0, BY103),0))+ IF(ISBLANK(CA103), 0, CA103)-MIN(IF(ISBLANK(CA103), 0, CA103),MAX(CE103-IF(ISBLANK(BY103), 0, BY103)-IF(ISBLANK(BZ103), 0, BZ103),0)),\n                    AND(ISTEXT(BX103), BX103=\"121\", AW103=2), IF(ISBLANK(CB103), 0, CB103)-MIN(IF(ISBLANK(CB103), 0, CB103),MAX(CE103-CG103,0))+ IF(ISBLANK(CC103), 0, CC103)-MIN(IF(ISBLANK(CC103), 0, CC103),MAX(CE103-CG103-IF(ISBLANK(CB103), 0, CB103),0))+ IF(ISBLANK(CD103), 0, CD103)-MIN(IF(ISBLANK(CD103), 0, CD103),MAX(CE103-CG103-IF(ISBLANK(CB103), 0, CB103)-IF(ISBLANK(CC103), 0, CC103),0)),\n                    AND(ISTEXT(BX103), BX103=\"122\", AW103=2), IF(ISBLANK(CB103), 0, CB103)-MIN(IF(ISBLANK(CB103), 0, CB103),MAX(CE103,0))+ IF(ISBLANK(CC103), 0, CC103)-MIN(IF(ISBLANK(CC103), 0, CC103),MAX(CE103-IF(ISBLANK(CB103), 0, CB103),0))+ IF(ISBLANK(CD103), 0, CD103)-MIN(IF(ISBLANK(CD103), 0, CD103),MAX(CE103-IF(ISBLANK(CB103), 0, CB103)-IF(ISBLANK(CC103), 0, CC103),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW103=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI103), IF(OR(ISBLANK(CI103), NOT(ISNUMBER(CI103))), 0, CI103),\n                    AW103=1, 0 + 0 + 0,\n                    AW103=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW103=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI103), IF(OR(ISBLANK(CI103), NOT(ISNUMBER(CI103))), 0, CI103),\n                    AW103=1, IF(ISBLANK(BY103), 0, BY103) + IF(ISBLANK(BZ103), 0, BZ103) + IF(ISBLANK(CA103), 0, CA103),\n                    AW103=2, IF(ISBLANK(CB103), 0, CB103) + IF(ISBLANK(CC103), 0, CC103) + IF(ISBLANK(CD103), 0, CD103)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK103>=CJ103, 0,\n        CK103<CJ103, CJ103-CK103\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO103=Pulldown!$A$1,1,CO103=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP103=1, CP103=2)), 0%,\n    ISERROR(MATCH(CQ103, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP103=1, VLOOKUP(CQ103, Subsidy!$A$2:$G$26, 6, 0),\n    CP103=2, VLOOKUP(CQ103, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP103=1, CP103=2)), 0%,\n    ISERROR(MATCH(CQ103, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP103=1, VLOOKUP(CQ103, Subsidy!$A$2:$D$26, 2, 0),\n    CP103=2, VLOOKUP(CQ103, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP103=1, CP103=2)), 0,\n    ISERROR(MATCH(CQ103, Subsidy!$A$2:$A$26, 0)), 0,\n    CP103=2, \"N/A\",\n    AND(CP103=1, CQ103<=9), VLOOKUP(CQ103, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP103=1, CQ103<=9, NOT(ISERROR(MATCH(CQ103, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL103-CU103, 0), 0)","v":0},0,0,0,0,0,0,0]
[95,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C104=\"\", C104=\"Pls select\"), 0,\nC104=Pulldown!$F$2, 1,\nC104=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F104<>\"\", G104<>\"\", G104<F104), \"Invalid Date Order\",\n    AND(F104=\"\", G104=\"\"), \"Input Required\",\n    AND(F104=\"\", G104<>\"\"), IF(G104<E104, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F104=\"\", G104=\"\"), \"Input Required\",\n    G104<E104, \"Date Before Transition\",\n    AND(D104=1, DATEDIF(F104, G104+1, \"y\")>=2), \"1-valid\",\n    AND(D104=1, DATEDIF(F104, G104+1, \"y\")<2), \"1-invalid\",\n    AND(D104=2, DATEDIF(F104, G104+1, \"y\")>=5), \"2-valid\",\n    AND(D104=2, DATEDIF(F104, G104+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H104=\"1-valid\", 1,\n    $H104=\"2-valid\", 2,\n    $H104=\"Input Required\", 3,\n    $H104=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F104=\"\",G104=\"\"),\"Input Required\",\n$F104>=$E104,\"轉制日後開始受僱\",\n$E104>$F104,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J104=\"轉制日前開始受僱\", 1,\n    $J104=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L104=Pulldown!$C$1,22500,$L104=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L104=Pulldown!$C$1,2/3,$L104=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV104=\"\",0,AV104=Pulldown!$B$2,1,AV104=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX104=\"\",0,AX104=Pulldown!$G$1,1,AX104=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV104=\"\",0,BV104=Pulldown!$H$1,1,BV104=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW104=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX104=\"211\", BX104=\"212\", BX104=\"221\", BX104=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX104), BX104=\"111\", AW104=1), MAX(0, IF(CE104-CF104>0, IF(CE104-CF104-0>0, IF(CE104-CF104-0-0>0, CE104-CF104-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX104), BX104=\"112\", AW104=1), MAX(0, IF(CE104-0>0, IF(CE104-0-0>0, IF(CE104-0-0-0>0, CE104-0-0-0-CF104, 0), 0), 0)),\n                    AND(ISTEXT(BX104), BX104=\"121\", AW104=2), MAX(0, IF(CE104-CG104>0, IF(CE104-CG104-0>0, IF(CE104-CG104-0-0>0, CE104-CG104-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX104), BX104=\"122\", AW104=2), MAX(0, IF(CE104-0>0, IF(CE104-0-0>0, IF(CE104-0-0-0>0, CE104-0-0-0-CG104, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW104=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX104=\"211\", BX104=\"212\", BX104=\"221\", BX104=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX104), BX104=\"111\", AW104=1), MAX(0, IF(CE104-CF104>0, IF(CE104-CF104-IF(OR(ISBLANK(BY104), NOT(ISNUMBER(BY104))), 0, BY104)>0, IF(CE104-CF104-IF(OR(ISBLANK(BY104), NOT(ISNUMBER(BY104))), 0, BY104)-IF(OR(ISBLANK(BZ104), NOT(ISNUMBER(BZ104))), 0, BZ104)>0, CE104-CF104-IF(OR(ISBLANK(BY104), NOT(ISNUMBER(BY104))), 0, BY104)-IF(OR(ISBLANK(BZ104), NOT(ISNUMBER(BZ104))), 0, BZ104)-IF(OR(ISBLANK(CA104), NOT(ISNUMBER(CA104))), 0, CA104), 0), 0), 0)),\n                    AND(ISTEXT(BX104), BX104=\"112\", AW104=1), MAX(0, IF(CE104-IF(OR(ISBLANK(BY104), NOT(ISNUMBER(BY104))), 0, BY104)>0, IF(CE104-IF(OR(ISBLANK(BY104), NOT(ISNUMBER(BY104))), 0, BY104)-IF(OR(ISBLANK(BZ104), NOT(ISNUMBER(BZ104))), 0, BZ104)>0, IF(CE104-IF(OR(ISBLANK(BY104), NOT(ISNUMBER(BY104))), 0, BY104)-IF(OR(ISBLANK(BZ104), NOT(ISNUMBER(BZ104))), 0, BZ104)-IF(OR(ISBLANK(CA104), NOT(ISNUMBER(CA104))), 0, CA104)>0, CE104-IF(OR(ISBLANK(BY104), NOT(ISNUMBER(BY104))), 0, BY104)-IF(OR(ISBLANK(BZ104), NOT(ISNUMBER(BZ104))), 0, BZ104)-IF(OR(ISBLANK(CA104), NOT(ISNUMBER(CA104))), 0, CA104)-CF104, 0), 0), 0)),\n                    AND(ISTEXT(BX104), BX104=\"121\", AW104=2), MAX(0, IF(CE104-CG104>0, IF(CE104-CG104-IF(OR(ISBLANK(CB104), NOT(ISNUMBER(CB104))), 0, CB104)>0, IF(CE104-CG104-IF(OR(ISBLANK(CB104), NOT(ISNUMBER(CB104))), 0, CB104)-IF(OR(ISBLANK(CC104), NOT(ISNUMBER(CC104))), 0, CC104)>0, CE104-CG104-IF(OR(ISBLANK(CB104), NOT(ISNUMBER(CB104))), 0, CB104)-IF(OR(ISBLANK(CC104), NOT(ISNUMBER(CC104))), 0, CC104)-IF(OR(ISBLANK(CD104), NOT(ISNUMBER(CD104))), 0, CD104), 0), 0), 0)),\n                    AND(ISTEXT(BX104), BX104=\"122\", AW104=2), MAX(0, IF(CE104-IF(OR(ISBLANK(CB104), NOT(ISNUMBER(CB104))), 0, CB104)>0, IF(CE104-IF(OR(ISBLANK(CB104), NOT(ISNUMBER(CB104))), 0, CB104)-IF(OR(ISBLANK(CC104), NOT(ISNUMBER(CC104))), 0, CC104)>0, IF(CE104-IF(OR(ISBLANK(CB104), NOT(ISNUMBER(CB104))), 0, CB104)-IF(OR(ISBLANK(CC104), NOT(ISNUMBER(CC104))), 0, CC104)-IF(OR(ISBLANK(CD104), NOT(ISNUMBER(CD104))), 0, CD104)>0, CE104-IF(OR(ISBLANK(CB104), NOT(ISNUMBER(CB104))), 0, CB104)-IF(OR(ISBLANK(CC104), NOT(ISNUMBER(CC104))), 0, CC104)-IF(OR(ISBLANK(CD104), NOT(ISNUMBER(CD104))), 0, CD104)-CG104, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW104=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX104=\"211\", BX104=\"212\", BX104=\"221\", BX104=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX104), BX104=\"111\", AW104=1), 0-MIN(0,MAX(CE104-CF104,0))+ 0-MIN(0,MAX(CE104-CF104-0,0))+ 0-MIN(0,MAX(CE104-CF104-0-0,0)),\n                    AND(ISTEXT(BX104), BX104=\"112\", AW104=1), 0-MIN(0,MAX(CE104,0))+ 0-MIN(0,MAX(CE104-0,0))+ 0-MIN(0,MAX(CE104-0-0,0)),\n                    AND(ISTEXT(BX104), BX104=\"121\", AW104=2), 0-MIN(0,MAX(CE104-CG104,0))+ 0-MIN(0,MAX(CE104-CG104-0,0))+ 0-MIN(0,MAX(CE104-CG104-0-0,0)),\n                    AND(ISTEXT(BX104), BX104=\"122\", AW104=2), 0-MIN(0,MAX(CE104,0))+ 0-MIN(0,MAX(CE104-0,0))+ 0-MIN(0,MAX(CE104-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW104=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX104=\"211\", BX104=\"212\", BX104=\"221\", BX104=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX104), BX104=\"111\", AW104=1), IF(ISBLANK(BY104), 0, BY104)-MIN(IF(ISBLANK(BY104), 0, BY104),MAX(CE104-CF104,0))+ IF(ISBLANK(BZ104), 0, BZ104)-MIN(IF(ISBLANK(BZ104), 0, BZ104),MAX(CE104-CF104-IF(ISBLANK(BY104), 0, BY104),0))+ IF(ISBLANK(CA104), 0, CA104)-MIN(IF(ISBLANK(CA104), 0, CA104),MAX(CE104-CF104-IF(ISBLANK(BY104), 0, BY104)-IF(ISBLANK(BZ104), 0, BZ104),0)),\n                    AND(ISTEXT(BX104), BX104=\"112\", AW104=1), IF(ISBLANK(BY104), 0, BY104)-MIN(IF(ISBLANK(BY104), 0, BY104),MAX(CE104,0))+ IF(ISBLANK(BZ104), 0, BZ104)-MIN(IF(ISBLANK(BZ104), 0, BZ104),MAX(CE104-IF(ISBLANK(BY104), 0, BY104),0))+ IF(ISBLANK(CA104), 0, CA104)-MIN(IF(ISBLANK(CA104), 0, CA104),MAX(CE104-IF(ISBLANK(BY104), 0, BY104)-IF(ISBLANK(BZ104), 0, BZ104),0)),\n                    AND(ISTEXT(BX104), BX104=\"121\", AW104=2), IF(ISBLANK(CB104), 0, CB104)-MIN(IF(ISBLANK(CB104), 0, CB104),MAX(CE104-CG104,0))+ IF(ISBLANK(CC104), 0, CC104)-MIN(IF(ISBLANK(CC104), 0, CC104),MAX(CE104-CG104-IF(ISBLANK(CB104), 0, CB104),0))+ IF(ISBLANK(CD104), 0, CD104)-MIN(IF(ISBLANK(CD104), 0, CD104),MAX(CE104-CG104-IF(ISBLANK(CB104), 0, CB104)-IF(ISBLANK(CC104), 0, CC104),0)),\n                    AND(ISTEXT(BX104), BX104=\"122\", AW104=2), IF(ISBLANK(CB104), 0, CB104)-MIN(IF(ISBLANK(CB104), 0, CB104),MAX(CE104,0))+ IF(ISBLANK(CC104), 0, CC104)-MIN(IF(ISBLANK(CC104), 0, CC104),MAX(CE104-IF(ISBLANK(CB104), 0, CB104),0))+ IF(ISBLANK(CD104), 0, CD104)-MIN(IF(ISBLANK(CD104), 0, CD104),MAX(CE104-IF(ISBLANK(CB104), 0, CB104)-IF(ISBLANK(CC104), 0, CC104),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW104=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI104), IF(OR(ISBLANK(CI104), NOT(ISNUMBER(CI104))), 0, CI104),\n                    AW104=1, 0 + 0 + 0,\n                    AW104=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW104=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI104), IF(OR(ISBLANK(CI104), NOT(ISNUMBER(CI104))), 0, CI104),\n                    AW104=1, IF(ISBLANK(BY104), 0, BY104) + IF(ISBLANK(BZ104), 0, BZ104) + IF(ISBLANK(CA104), 0, CA104),\n                    AW104=2, IF(ISBLANK(CB104), 0, CB104) + IF(ISBLANK(CC104), 0, CC104) + IF(ISBLANK(CD104), 0, CD104)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK104>=CJ104, 0,\n        CK104<CJ104, CJ104-CK104\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO104=Pulldown!$A$1,1,CO104=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP104=1, CP104=2)), 0%,\n    ISERROR(MATCH(CQ104, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP104=1, VLOOKUP(CQ104, Subsidy!$A$2:$G$26, 6, 0),\n    CP104=2, VLOOKUP(CQ104, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP104=1, CP104=2)), 0%,\n    ISERROR(MATCH(CQ104, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP104=1, VLOOKUP(CQ104, Subsidy!$A$2:$D$26, 2, 0),\n    CP104=2, VLOOKUP(CQ104, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP104=1, CP104=2)), 0,\n    ISERROR(MATCH(CQ104, Subsidy!$A$2:$A$26, 0)), 0,\n    CP104=2, \"N/A\",\n    AND(CP104=1, CQ104<=9), VLOOKUP(CQ104, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP104=1, CQ104<=9, NOT(ISERROR(MATCH(CQ104, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL104-CU104, 0), 0)","v":0},0,0,0,0,0,0,0]
[96,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C105=\"\", C105=\"Pls select\"), 0,\nC105=Pulldown!$F$2, 1,\nC105=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F105<>\"\", G105<>\"\", G105<F105), \"Invalid Date Order\",\n    AND(F105=\"\", G105=\"\"), \"Input Required\",\n    AND(F105=\"\", G105<>\"\"), IF(G105<E105, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F105=\"\", G105=\"\"), \"Input Required\",\n    G105<E105, \"Date Before Transition\",\n    AND(D105=1, DATEDIF(F105, G105+1, \"y\")>=2), \"1-valid\",\n    AND(D105=1, DATEDIF(F105, G105+1, \"y\")<2), \"1-invalid\",\n    AND(D105=2, DATEDIF(F105, G105+1, \"y\")>=5), \"2-valid\",\n    AND(D105=2, DATEDIF(F105, G105+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H105=\"1-valid\", 1,\n    $H105=\"2-valid\", 2,\n    $H105=\"Input Required\", 3,\n    $H105=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F105=\"\",G105=\"\"),\"Input Required\",\n$F105>=$E105,\"轉制日後開始受僱\",\n$E105>$F105,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J105=\"轉制日前開始受僱\", 1,\n    $J105=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L105=Pulldown!$C$1,22500,$L105=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L105=Pulldown!$C$1,2/3,$L105=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV105=\"\",0,AV105=Pulldown!$B$2,1,AV105=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX105=\"\",0,AX105=Pulldown!$G$1,1,AX105=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV105=\"\",0,BV105=Pulldown!$H$1,1,BV105=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW105=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX105=\"211\", BX105=\"212\", BX105=\"221\", BX105=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX105), BX105=\"111\", AW105=1), MAX(0, IF(CE105-CF105>0, IF(CE105-CF105-0>0, IF(CE105-CF105-0-0>0, CE105-CF105-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX105), BX105=\"112\", AW105=1), MAX(0, IF(CE105-0>0, IF(CE105-0-0>0, IF(CE105-0-0-0>0, CE105-0-0-0-CF105, 0), 0), 0)),\n                    AND(ISTEXT(BX105), BX105=\"121\", AW105=2), MAX(0, IF(CE105-CG105>0, IF(CE105-CG105-0>0, IF(CE105-CG105-0-0>0, CE105-CG105-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX105), BX105=\"122\", AW105=2), MAX(0, IF(CE105-0>0, IF(CE105-0-0>0, IF(CE105-0-0-0>0, CE105-0-0-0-CG105, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW105=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX105=\"211\", BX105=\"212\", BX105=\"221\", BX105=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX105), BX105=\"111\", AW105=1), MAX(0, IF(CE105-CF105>0, IF(CE105-CF105-IF(OR(ISBLANK(BY105), NOT(ISNUMBER(BY105))), 0, BY105)>0, IF(CE105-CF105-IF(OR(ISBLANK(BY105), NOT(ISNUMBER(BY105))), 0, BY105)-IF(OR(ISBLANK(BZ105), NOT(ISNUMBER(BZ105))), 0, BZ105)>0, CE105-CF105-IF(OR(ISBLANK(BY105), NOT(ISNUMBER(BY105))), 0, BY105)-IF(OR(ISBLANK(BZ105), NOT(ISNUMBER(BZ105))), 0, BZ105)-IF(OR(ISBLANK(CA105), NOT(ISNUMBER(CA105))), 0, CA105), 0), 0), 0)),\n                    AND(ISTEXT(BX105), BX105=\"112\", AW105=1), MAX(0, IF(CE105-IF(OR(ISBLANK(BY105), NOT(ISNUMBER(BY105))), 0, BY105)>0, IF(CE105-IF(OR(ISBLANK(BY105), NOT(ISNUMBER(BY105))), 0, BY105)-IF(OR(ISBLANK(BZ105), NOT(ISNUMBER(BZ105))), 0, BZ105)>0, IF(CE105-IF(OR(ISBLANK(BY105), NOT(ISNUMBER(BY105))), 0, BY105)-IF(OR(ISBLANK(BZ105), NOT(ISNUMBER(BZ105))), 0, BZ105)-IF(OR(ISBLANK(CA105), NOT(ISNUMBER(CA105))), 0, CA105)>0, CE105-IF(OR(ISBLANK(BY105), NOT(ISNUMBER(BY105))), 0, BY105)-IF(OR(ISBLANK(BZ105), NOT(ISNUMBER(BZ105))), 0, BZ105)-IF(OR(ISBLANK(CA105), NOT(ISNUMBER(CA105))), 0, CA105)-CF105, 0), 0), 0)),\n                    AND(ISTEXT(BX105), BX105=\"121\", AW105=2), MAX(0, IF(CE105-CG105>0, IF(CE105-CG105-IF(OR(ISBLANK(CB105), NOT(ISNUMBER(CB105))), 0, CB105)>0, IF(CE105-CG105-IF(OR(ISBLANK(CB105), NOT(ISNUMBER(CB105))), 0, CB105)-IF(OR(ISBLANK(CC105), NOT(ISNUMBER(CC105))), 0, CC105)>0, CE105-CG105-IF(OR(ISBLANK(CB105), NOT(ISNUMBER(CB105))), 0, CB105)-IF(OR(ISBLANK(CC105), NOT(ISNUMBER(CC105))), 0, CC105)-IF(OR(ISBLANK(CD105), NOT(ISNUMBER(CD105))), 0, CD105), 0), 0), 0)),\n                    AND(ISTEXT(BX105), BX105=\"122\", AW105=2), MAX(0, IF(CE105-IF(OR(ISBLANK(CB105), NOT(ISNUMBER(CB105))), 0, CB105)>0, IF(CE105-IF(OR(ISBLANK(CB105), NOT(ISNUMBER(CB105))), 0, CB105)-IF(OR(ISBLANK(CC105), NOT(ISNUMBER(CC105))), 0, CC105)>0, IF(CE105-IF(OR(ISBLANK(CB105), NOT(ISNUMBER(CB105))), 0, CB105)-IF(OR(ISBLANK(CC105), NOT(ISNUMBER(CC105))), 0, CC105)-IF(OR(ISBLANK(CD105), NOT(ISNUMBER(CD105))), 0, CD105)>0, CE105-IF(OR(ISBLANK(CB105), NOT(ISNUMBER(CB105))), 0, CB105)-IF(OR(ISBLANK(CC105), NOT(ISNUMBER(CC105))), 0, CC105)-IF(OR(ISBLANK(CD105), NOT(ISNUMBER(CD105))), 0, CD105)-CG105, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW105=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX105=\"211\", BX105=\"212\", BX105=\"221\", BX105=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX105), BX105=\"111\", AW105=1), 0-MIN(0,MAX(CE105-CF105,0))+ 0-MIN(0,MAX(CE105-CF105-0,0))+ 0-MIN(0,MAX(CE105-CF105-0-0,0)),\n                    AND(ISTEXT(BX105), BX105=\"112\", AW105=1), 0-MIN(0,MAX(CE105,0))+ 0-MIN(0,MAX(CE105-0,0))+ 0-MIN(0,MAX(CE105-0-0,0)),\n                    AND(ISTEXT(BX105), BX105=\"121\", AW105=2), 0-MIN(0,MAX(CE105-CG105,0))+ 0-MIN(0,MAX(CE105-CG105-0,0))+ 0-MIN(0,MAX(CE105-CG105-0-0,0)),\n                    AND(ISTEXT(BX105), BX105=\"122\", AW105=2), 0-MIN(0,MAX(CE105,0))+ 0-MIN(0,MAX(CE105-0,0))+ 0-MIN(0,MAX(CE105-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW105=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX105=\"211\", BX105=\"212\", BX105=\"221\", BX105=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX105), BX105=\"111\", AW105=1), IF(ISBLANK(BY105), 0, BY105)-MIN(IF(ISBLANK(BY105), 0, BY105),MAX(CE105-CF105,0))+ IF(ISBLANK(BZ105), 0, BZ105)-MIN(IF(ISBLANK(BZ105), 0, BZ105),MAX(CE105-CF105-IF(ISBLANK(BY105), 0, BY105),0))+ IF(ISBLANK(CA105), 0, CA105)-MIN(IF(ISBLANK(CA105), 0, CA105),MAX(CE105-CF105-IF(ISBLANK(BY105), 0, BY105)-IF(ISBLANK(BZ105), 0, BZ105),0)),\n                    AND(ISTEXT(BX105), BX105=\"112\", AW105=1), IF(ISBLANK(BY105), 0, BY105)-MIN(IF(ISBLANK(BY105), 0, BY105),MAX(CE105,0))+ IF(ISBLANK(BZ105), 0, BZ105)-MIN(IF(ISBLANK(BZ105), 0, BZ105),MAX(CE105-IF(ISBLANK(BY105), 0, BY105),0))+ IF(ISBLANK(CA105), 0, CA105)-MIN(IF(ISBLANK(CA105), 0, CA105),MAX(CE105-IF(ISBLANK(BY105), 0, BY105)-IF(ISBLANK(BZ105), 0, BZ105),0)),\n                    AND(ISTEXT(BX105), BX105=\"121\", AW105=2), IF(ISBLANK(CB105), 0, CB105)-MIN(IF(ISBLANK(CB105), 0, CB105),MAX(CE105-CG105,0))+ IF(ISBLANK(CC105), 0, CC105)-MIN(IF(ISBLANK(CC105), 0, CC105),MAX(CE105-CG105-IF(ISBLANK(CB105), 0, CB105),0))+ IF(ISBLANK(CD105), 0, CD105)-MIN(IF(ISBLANK(CD105), 0, CD105),MAX(CE105-CG105-IF(ISBLANK(CB105), 0, CB105)-IF(ISBLANK(CC105), 0, CC105),0)),\n                    AND(ISTEXT(BX105), BX105=\"122\", AW105=2), IF(ISBLANK(CB105), 0, CB105)-MIN(IF(ISBLANK(CB105), 0, CB105),MAX(CE105,0))+ IF(ISBLANK(CC105), 0, CC105)-MIN(IF(ISBLANK(CC105), 0, CC105),MAX(CE105-IF(ISBLANK(CB105), 0, CB105),0))+ IF(ISBLANK(CD105), 0, CD105)-MIN(IF(ISBLANK(CD105), 0, CD105),MAX(CE105-IF(ISBLANK(CB105), 0, CB105)-IF(ISBLANK(CC105), 0, CC105),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW105=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI105), IF(OR(ISBLANK(CI105), NOT(ISNUMBER(CI105))), 0, CI105),\n                    AW105=1, 0 + 0 + 0,\n                    AW105=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW105=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI105), IF(OR(ISBLANK(CI105), NOT(ISNUMBER(CI105))), 0, CI105),\n                    AW105=1, IF(ISBLANK(BY105), 0, BY105) + IF(ISBLANK(BZ105), 0, BZ105) + IF(ISBLANK(CA105), 0, CA105),\n                    AW105=2, IF(ISBLANK(CB105), 0, CB105) + IF(ISBLANK(CC105), 0, CC105) + IF(ISBLANK(CD105), 0, CD105)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK105>=CJ105, 0,\n        CK105<CJ105, CJ105-CK105\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO105=Pulldown!$A$1,1,CO105=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP105=1, CP105=2)), 0%,\n    ISERROR(MATCH(CQ105, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP105=1, VLOOKUP(CQ105, Subsidy!$A$2:$G$26, 6, 0),\n    CP105=2, VLOOKUP(CQ105, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP105=1, CP105=2)), 0%,\n    ISERROR(MATCH(CQ105, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP105=1, VLOOKUP(CQ105, Subsidy!$A$2:$D$26, 2, 0),\n    CP105=2, VLOOKUP(CQ105, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP105=1, CP105=2)), 0,\n    ISERROR(MATCH(CQ105, Subsidy!$A$2:$A$26, 0)), 0,\n    CP105=2, \"N/A\",\n    AND(CP105=1, CQ105<=9), VLOOKUP(CQ105, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP105=1, CQ105<=9, NOT(ISERROR(MATCH(CQ105, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL105-CU105, 0), 0)","v":0},0,0,0,0,0,0,0]
[97,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C106=\"\", C106=\"Pls select\"), 0,\nC106=Pulldown!$F$2, 1,\nC106=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F106<>\"\", G106<>\"\", G106<F106), \"Invalid Date Order\",\n    AND(F106=\"\", G106=\"\"), \"Input Required\",\n    AND(F106=\"\", G106<>\"\"), IF(G106<E106, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F106=\"\", G106=\"\"), \"Input Required\",\n    G106<E106, \"Date Before Transition\",\n    AND(D106=1, DATEDIF(F106, G106+1, \"y\")>=2), \"1-valid\",\n    AND(D106=1, DATEDIF(F106, G106+1, \"y\")<2), \"1-invalid\",\n    AND(D106=2, DATEDIF(F106, G106+1, \"y\")>=5), \"2-valid\",\n    AND(D106=2, DATEDIF(F106, G106+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H106=\"1-valid\", 1,\n    $H106=\"2-valid\", 2,\n    $H106=\"Input Required\", 3,\n    $H106=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F106=\"\",G106=\"\"),\"Input Required\",\n$F106>=$E106,\"轉制日後開始受僱\",\n$E106>$F106,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J106=\"轉制日前開始受僱\", 1,\n    $J106=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L106=Pulldown!$C$1,22500,$L106=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L106=Pulldown!$C$1,2/3,$L106=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","",{"$f":"IF(AB106=\"N/A\", \"N/A\", IF(AB106=\"\", \"\", S106 + AB106))","v":""},0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","",{"$f":"IF(AQ106=\"N/A\", \"N/A\", IF(AQ106=\"\", \"\", AH106 + AQ106))","v":""},0,{"$f":"IF(AD106=\"N/A\", AS106, IFERROR(IF(AD106+AS106>=390000, 390000-AD106, AS106), AS106))","v":0},0,"MPF",{"$f":"_xlfn.IFS(AV106=\"\",0,AV106=Pulldown!$B$2,1,AV106=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX106=\"\",0,AX106=Pulldown!$G$1,1,AX106=Pulldown!$G$2,2)","v":1},0,0,0,{"$f":"IF(AW106=1, \"N/A\", IF(BB106=\"\", 0, MIN(30000, BB106)))","v":"N/A"},"N/A","N/A",{"$f":"IF(AW106=1, \"N/A\", IF(AW106=2, IFERROR(IF(OR(NOT(ISNUMBER(BD106)), NOT(ISNUMBER(BE106)), BD106<DATE(1900,1,1), BE106<DATE(1900,1,1), BE106<BD106), \"N/A\", DATEDIF(BD106, BE106, \"Y\")), \"N/A\"), \"\"))","v":"N/A"},"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF($AW106=1, \"N/A\",\n IF($AW106=2,\n  IF(OR(NOT(ISNUMBER(BD106)), NOT(ISNUMBER(BE106)), BD106<DATE(1900,1,1), BE106<DATE(1900,1,1), BE106<BD106, BF106=\"N/A\", BF106=\"\", NOT(ISNUMBER(BF106)), BO106=\"N/A\", NOT(ISNUMBER(BO106))),\n   \"N/A\",\n   IFERROR(BF106+BO106, \"N/A\")),\n  \"\"))","v":"N/A"},"N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV106=\"\",0,BV106=Pulldown!$H$1,1,BV106=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW106=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX106=\"211\", BX106=\"212\", BX106=\"221\", BX106=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX106), BX106=\"111\", AW106=1), MAX(0, IF(CE106-CF106>0, IF(CE106-CF106-0>0, IF(CE106-CF106-0-0>0, CE106-CF106-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX106), BX106=\"112\", AW106=1), MAX(0, IF(CE106-0>0, IF(CE106-0-0>0, IF(CE106-0-0-0>0, CE106-0-0-0-CF106, 0), 0), 0)),\n                    AND(ISTEXT(BX106), BX106=\"121\", AW106=2), MAX(0, IF(CE106-CG106>0, IF(CE106-CG106-0>0, IF(CE106-CG106-0-0>0, CE106-CG106-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX106), BX106=\"122\", AW106=2), MAX(0, IF(CE106-0>0, IF(CE106-0-0>0, IF(CE106-0-0-0>0, CE106-0-0-0-CG106, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW106=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX106=\"211\", BX106=\"212\", BX106=\"221\", BX106=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX106), BX106=\"111\", AW106=1), MAX(0, IF(CE106-CF106>0, IF(CE106-CF106-IF(OR(ISBLANK(BY106), NOT(ISNUMBER(BY106))), 0, BY106)>0, IF(CE106-CF106-IF(OR(ISBLANK(BY106), NOT(ISNUMBER(BY106))), 0, BY106)-IF(OR(ISBLANK(BZ106), NOT(ISNUMBER(BZ106))), 0, BZ106)>0, CE106-CF106-IF(OR(ISBLANK(BY106), NOT(ISNUMBER(BY106))), 0, BY106)-IF(OR(ISBLANK(BZ106), NOT(ISNUMBER(BZ106))), 0, BZ106)-IF(OR(ISBLANK(CA106), NOT(ISNUMBER(CA106))), 0, CA106), 0), 0), 0)),\n                    AND(ISTEXT(BX106), BX106=\"112\", AW106=1), MAX(0, IF(CE106-IF(OR(ISBLANK(BY106), NOT(ISNUMBER(BY106))), 0, BY106)>0, IF(CE106-IF(OR(ISBLANK(BY106), NOT(ISNUMBER(BY106))), 0, BY106)-IF(OR(ISBLANK(BZ106), NOT(ISNUMBER(BZ106))), 0, BZ106)>0, IF(CE106-IF(OR(ISBLANK(BY106), NOT(ISNUMBER(BY106))), 0, BY106)-IF(OR(ISBLANK(BZ106), NOT(ISNUMBER(BZ106))), 0, BZ106)-IF(OR(ISBLANK(CA106), NOT(ISNUMBER(CA106))), 0, CA106)>0, CE106-IF(OR(ISBLANK(BY106), NOT(ISNUMBER(BY106))), 0, BY106)-IF(OR(ISBLANK(BZ106), NOT(ISNUMBER(BZ106))), 0, BZ106)-IF(OR(ISBLANK(CA106), NOT(ISNUMBER(CA106))), 0, CA106)-CF106, 0), 0), 0)),\n                    AND(ISTEXT(BX106), BX106=\"121\", AW106=2), MAX(0, IF(CE106-CG106>0, IF(CE106-CG106-IF(OR(ISBLANK(CB106), NOT(ISNUMBER(CB106))), 0, CB106)>0, IF(CE106-CG106-IF(OR(ISBLANK(CB106), NOT(ISNUMBER(CB106))), 0, CB106)-IF(OR(ISBLANK(CC106), NOT(ISNUMBER(CC106))), 0, CC106)>0, CE106-CG106-IF(OR(ISBLANK(CB106), NOT(ISNUMBER(CB106))), 0, CB106)-IF(OR(ISBLANK(CC106), NOT(ISNUMBER(CC106))), 0, CC106)-IF(OR(ISBLANK(CD106), NOT(ISNUMBER(CD106))), 0, CD106), 0), 0), 0)),\n                    AND(ISTEXT(BX106), BX106=\"122\", AW106=2), MAX(0, IF(CE106-IF(OR(ISBLANK(CB106), NOT(ISNUMBER(CB106))), 0, CB106)>0, IF(CE106-IF(OR(ISBLANK(CB106), NOT(ISNUMBER(CB106))), 0, CB106)-IF(OR(ISBLANK(CC106), NOT(ISNUMBER(CC106))), 0, CC106)>0, IF(CE106-IF(OR(ISBLANK(CB106), NOT(ISNUMBER(CB106))), 0, CB106)-IF(OR(ISBLANK(CC106), NOT(ISNUMBER(CC106))), 0, CC106)-IF(OR(ISBLANK(CD106), NOT(ISNUMBER(CD106))), 0, CD106)>0, CE106-IF(OR(ISBLANK(CB106), NOT(ISNUMBER(CB106))), 0, CB106)-IF(OR(ISBLANK(CC106), NOT(ISNUMBER(CC106))), 0, CC106)-IF(OR(ISBLANK(CD106), NOT(ISNUMBER(CD106))), 0, CD106)-CG106, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW106=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX106=\"211\", BX106=\"212\", BX106=\"221\", BX106=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX106), BX106=\"111\", AW106=1), 0-MIN(0,MAX(CE106-CF106,0))+ 0-MIN(0,MAX(CE106-CF106-0,0))+ 0-MIN(0,MAX(CE106-CF106-0-0,0)),\n                    AND(ISTEXT(BX106), BX106=\"112\", AW106=1), 0-MIN(0,MAX(CE106,0))+ 0-MIN(0,MAX(CE106-0,0))+ 0-MIN(0,MAX(CE106-0-0,0)),\n                    AND(ISTEXT(BX106), BX106=\"121\", AW106=2), 0-MIN(0,MAX(CE106-CG106,0))+ 0-MIN(0,MAX(CE106-CG106-0,0))+ 0-MIN(0,MAX(CE106-CG106-0-0,0)),\n                    AND(ISTEXT(BX106), BX106=\"122\", AW106=2), 0-MIN(0,MAX(CE106,0))+ 0-MIN(0,MAX(CE106-0,0))+ 0-MIN(0,MAX(CE106-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW106=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX106=\"211\", BX106=\"212\", BX106=\"221\", BX106=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX106), BX106=\"111\", AW106=1), IF(ISBLANK(BY106), 0, BY106)-MIN(IF(ISBLANK(BY106), 0, BY106),MAX(CE106-CF106,0))+ IF(ISBLANK(BZ106), 0, BZ106)-MIN(IF(ISBLANK(BZ106), 0, BZ106),MAX(CE106-CF106-IF(ISBLANK(BY106), 0, BY106),0))+ IF(ISBLANK(CA106), 0, CA106)-MIN(IF(ISBLANK(CA106), 0, CA106),MAX(CE106-CF106-IF(ISBLANK(BY106), 0, BY106)-IF(ISBLANK(BZ106), 0, BZ106),0)),\n                    AND(ISTEXT(BX106), BX106=\"112\", AW106=1), IF(ISBLANK(BY106), 0, BY106)-MIN(IF(ISBLANK(BY106), 0, BY106),MAX(CE106,0))+ IF(ISBLANK(BZ106), 0, BZ106)-MIN(IF(ISBLANK(BZ106), 0, BZ106),MAX(CE106-IF(ISBLANK(BY106), 0, BY106),0))+ IF(ISBLANK(CA106), 0, CA106)-MIN(IF(ISBLANK(CA106), 0, CA106),MAX(CE106-IF(ISBLANK(BY106), 0, BY106)-IF(ISBLANK(BZ106), 0, BZ106),0)),\n                    AND(ISTEXT(BX106), BX106=\"121\", AW106=2), IF(ISBLANK(CB106), 0, CB106)-MIN(IF(ISBLANK(CB106), 0, CB106),MAX(CE106-CG106,0))+ IF(ISBLANK(CC106), 0, CC106)-MIN(IF(ISBLANK(CC106), 0, CC106),MAX(CE106-CG106-IF(ISBLANK(CB106), 0, CB106),0))+ IF(ISBLANK(CD106), 0, CD106)-MIN(IF(ISBLANK(CD106), 0, CD106),MAX(CE106-CG106-IF(ISBLANK(CB106), 0, CB106)-IF(ISBLANK(CC106), 0, CC106),0)),\n                    AND(ISTEXT(BX106), BX106=\"122\", AW106=2), IF(ISBLANK(CB106), 0, CB106)-MIN(IF(ISBLANK(CB106), 0, CB106),MAX(CE106,0))+ IF(ISBLANK(CC106), 0, CC106)-MIN(IF(ISBLANK(CC106), 0, CC106),MAX(CE106-IF(ISBLANK(CB106), 0, CB106),0))+ IF(ISBLANK(CD106), 0, CD106)-MIN(IF(ISBLANK(CD106), 0, CD106),MAX(CE106-IF(ISBLANK(CB106), 0, CB106)-IF(ISBLANK(CC106), 0, CC106),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW106=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI106), IF(OR(ISBLANK(CI106), NOT(ISNUMBER(CI106))), 0, CI106),\n                    AW106=1, 0 + 0 + 0,\n                    AW106=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW106=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI106), IF(OR(ISBLANK(CI106), NOT(ISNUMBER(CI106))), 0, CI106),\n                    AW106=1, IF(ISBLANK(BY106), 0, BY106) + IF(ISBLANK(BZ106), 0, BZ106) + IF(ISBLANK(CA106), 0, CA106),\n                    AW106=2, IF(ISBLANK(CB106), 0, CB106) + IF(ISBLANK(CC106), 0, CC106) + IF(ISBLANK(CD106), 0, CD106)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK106>=CJ106, 0,\n        CK106<CJ106, CJ106-CK106\n    ),\n\"Calculation error\")","v":0},{"$f":"IFERROR(\n    IF(OR(I106=1,I106=2),\n        SUM(CH106,CL106),\n        \"N/A\"),\n    \"Calculation error\")","v":"N/A"},{"$f":"IF(AND(ISNUMBER(CM106), CM106>0), 1, 0)","v":0},"within $500,000",{"$f":"_xlfn.IFS(CO106=Pulldown!$A$1,1,CO106=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP106=1, CP106=2)), 0%,\n    ISERROR(MATCH(CQ106, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP106=1, VLOOKUP(CQ106, Subsidy!$A$2:$G$26, 6, 0),\n    CP106=2, VLOOKUP(CQ106, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP106=1, CP106=2)), 0%,\n    ISERROR(MATCH(CQ106, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP106=1, VLOOKUP(CQ106, Subsidy!$A$2:$D$26, 2, 0),\n    CP106=2, VLOOKUP(CQ106, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},{"$f":"IFERROR(ROUNDDOWN((CL106*CS106),2), 0)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP106=1, CP106=2)), 0,\n    ISERROR(MATCH(CQ106, Subsidy!$A$2:$A$26, 0)), 0,\n    CP106=2, \"N/A\",\n    AND(CP106=1, CQ106<=9), VLOOKUP(CQ106, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP106=1, CQ106<=9, NOT(ISERROR(MATCH(CQ106, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL106-CU106, 0), 0)","v":0},{"$f":"MAX(CT106, CV106)","v":0},{"$f":"IFERROR(CL106-CW106, 0)","v":0},0,{"$f":"CY106-DA106","v":0},0,0,{"$f":"DA106-DB106","v":0}]
[98,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C107=\"\", C107=\"Pls select\"), 0,\nC107=Pulldown!$F$2, 1,\nC107=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F107<>\"\", G107<>\"\", G107<F107), \"Invalid Date Order\",\n    AND(F107=\"\", G107=\"\"), \"Input Required\",\n    AND(F107=\"\", G107<>\"\"), IF(G107<E107, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F107=\"\", G107=\"\"), \"Input Required\",\n    G107<E107, \"Date Before Transition\",\n    AND(D107=1, DATEDIF(F107, G107+1, \"y\")>=2), \"1-valid\",\n    AND(D107=1, DATEDIF(F107, G107+1, \"y\")<2), \"1-invalid\",\n    AND(D107=2, DATEDIF(F107, G107+1, \"y\")>=5), \"2-valid\",\n    AND(D107=2, DATEDIF(F107, G107+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H107=\"1-valid\", 1,\n    $H107=\"2-valid\", 2,\n    $H107=\"Input Required\", 3,\n    $H107=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F107=\"\",G107=\"\"),\"Input Required\",\n$F107>=$E107,\"轉制日後開始受僱\",\n$E107>$F107,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J107=\"轉制日前開始受僱\", 1,\n    $J107=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L107=Pulldown!$C$1,22500,$L107=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L107=Pulldown!$C$1,2/3,$L107=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV107=\"\",0,AV107=Pulldown!$B$2,1,AV107=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX107=\"\",0,AX107=Pulldown!$G$1,1,AX107=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV107=\"\",0,BV107=Pulldown!$H$1,1,BV107=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW107=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX107=\"211\", BX107=\"212\", BX107=\"221\", BX107=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX107), BX107=\"111\", AW107=1), MAX(0, IF(CE107-CF107>0, IF(CE107-CF107-0>0, IF(CE107-CF107-0-0>0, CE107-CF107-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX107), BX107=\"112\", AW107=1), MAX(0, IF(CE107-0>0, IF(CE107-0-0>0, IF(CE107-0-0-0>0, CE107-0-0-0-CF107, 0), 0), 0)),\n                    AND(ISTEXT(BX107), BX107=\"121\", AW107=2), MAX(0, IF(CE107-CG107>0, IF(CE107-CG107-0>0, IF(CE107-CG107-0-0>0, CE107-CG107-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX107), BX107=\"122\", AW107=2), MAX(0, IF(CE107-0>0, IF(CE107-0-0>0, IF(CE107-0-0-0>0, CE107-0-0-0-CG107, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW107=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX107=\"211\", BX107=\"212\", BX107=\"221\", BX107=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX107), BX107=\"111\", AW107=1), MAX(0, IF(CE107-CF107>0, IF(CE107-CF107-IF(OR(ISBLANK(BY107), NOT(ISNUMBER(BY107))), 0, BY107)>0, IF(CE107-CF107-IF(OR(ISBLANK(BY107), NOT(ISNUMBER(BY107))), 0, BY107)-IF(OR(ISBLANK(BZ107), NOT(ISNUMBER(BZ107))), 0, BZ107)>0, CE107-CF107-IF(OR(ISBLANK(BY107), NOT(ISNUMBER(BY107))), 0, BY107)-IF(OR(ISBLANK(BZ107), NOT(ISNUMBER(BZ107))), 0, BZ107)-IF(OR(ISBLANK(CA107), NOT(ISNUMBER(CA107))), 0, CA107), 0), 0), 0)),\n                    AND(ISTEXT(BX107), BX107=\"112\", AW107=1), MAX(0, IF(CE107-IF(OR(ISBLANK(BY107), NOT(ISNUMBER(BY107))), 0, BY107)>0, IF(CE107-IF(OR(ISBLANK(BY107), NOT(ISNUMBER(BY107))), 0, BY107)-IF(OR(ISBLANK(BZ107), NOT(ISNUMBER(BZ107))), 0, BZ107)>0, IF(CE107-IF(OR(ISBLANK(BY107), NOT(ISNUMBER(BY107))), 0, BY107)-IF(OR(ISBLANK(BZ107), NOT(ISNUMBER(BZ107))), 0, BZ107)-IF(OR(ISBLANK(CA107), NOT(ISNUMBER(CA107))), 0, CA107)>0, CE107-IF(OR(ISBLANK(BY107), NOT(ISNUMBER(BY107))), 0, BY107)-IF(OR(ISBLANK(BZ107), NOT(ISNUMBER(BZ107))), 0, BZ107)-IF(OR(ISBLANK(CA107), NOT(ISNUMBER(CA107))), 0, CA107)-CF107, 0), 0), 0)),\n                    AND(ISTEXT(BX107), BX107=\"121\", AW107=2), MAX(0, IF(CE107-CG107>0, IF(CE107-CG107-IF(OR(ISBLANK(CB107), NOT(ISNUMBER(CB107))), 0, CB107)>0, IF(CE107-CG107-IF(OR(ISBLANK(CB107), NOT(ISNUMBER(CB107))), 0, CB107)-IF(OR(ISBLANK(CC107), NOT(ISNUMBER(CC107))), 0, CC107)>0, CE107-CG107-IF(OR(ISBLANK(CB107), NOT(ISNUMBER(CB107))), 0, CB107)-IF(OR(ISBLANK(CC107), NOT(ISNUMBER(CC107))), 0, CC107)-IF(OR(ISBLANK(CD107), NOT(ISNUMBER(CD107))), 0, CD107), 0), 0), 0)),\n                    AND(ISTEXT(BX107), BX107=\"122\", AW107=2), MAX(0, IF(CE107-IF(OR(ISBLANK(CB107), NOT(ISNUMBER(CB107))), 0, CB107)>0, IF(CE107-IF(OR(ISBLANK(CB107), NOT(ISNUMBER(CB107))), 0, CB107)-IF(OR(ISBLANK(CC107), NOT(ISNUMBER(CC107))), 0, CC107)>0, IF(CE107-IF(OR(ISBLANK(CB107), NOT(ISNUMBER(CB107))), 0, CB107)-IF(OR(ISBLANK(CC107), NOT(ISNUMBER(CC107))), 0, CC107)-IF(OR(ISBLANK(CD107), NOT(ISNUMBER(CD107))), 0, CD107)>0, CE107-IF(OR(ISBLANK(CB107), NOT(ISNUMBER(CB107))), 0, CB107)-IF(OR(ISBLANK(CC107), NOT(ISNUMBER(CC107))), 0, CC107)-IF(OR(ISBLANK(CD107), NOT(ISNUMBER(CD107))), 0, CD107)-CG107, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW107=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX107=\"211\", BX107=\"212\", BX107=\"221\", BX107=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX107), BX107=\"111\", AW107=1), 0-MIN(0,MAX(CE107-CF107,0))+ 0-MIN(0,MAX(CE107-CF107-0,0))+ 0-MIN(0,MAX(CE107-CF107-0-0,0)),\n                    AND(ISTEXT(BX107), BX107=\"112\", AW107=1), 0-MIN(0,MAX(CE107,0))+ 0-MIN(0,MAX(CE107-0,0))+ 0-MIN(0,MAX(CE107-0-0,0)),\n                    AND(ISTEXT(BX107), BX107=\"121\", AW107=2), 0-MIN(0,MAX(CE107-CG107,0))+ 0-MIN(0,MAX(CE107-CG107-0,0))+ 0-MIN(0,MAX(CE107-CG107-0-0,0)),\n                    AND(ISTEXT(BX107), BX107=\"122\", AW107=2), 0-MIN(0,MAX(CE107,0))+ 0-MIN(0,MAX(CE107-0,0))+ 0-MIN(0,MAX(CE107-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW107=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX107=\"211\", BX107=\"212\", BX107=\"221\", BX107=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX107), BX107=\"111\", AW107=1), IF(ISBLANK(BY107), 0, BY107)-MIN(IF(ISBLANK(BY107), 0, BY107),MAX(CE107-CF107,0))+ IF(ISBLANK(BZ107), 0, BZ107)-MIN(IF(ISBLANK(BZ107), 0, BZ107),MAX(CE107-CF107-IF(ISBLANK(BY107), 0, BY107),0))+ IF(ISBLANK(CA107), 0, CA107)-MIN(IF(ISBLANK(CA107), 0, CA107),MAX(CE107-CF107-IF(ISBLANK(BY107), 0, BY107)-IF(ISBLANK(BZ107), 0, BZ107),0)),\n                    AND(ISTEXT(BX107), BX107=\"112\", AW107=1), IF(ISBLANK(BY107), 0, BY107)-MIN(IF(ISBLANK(BY107), 0, BY107),MAX(CE107,0))+ IF(ISBLANK(BZ107), 0, BZ107)-MIN(IF(ISBLANK(BZ107), 0, BZ107),MAX(CE107-IF(ISBLANK(BY107), 0, BY107),0))+ IF(ISBLANK(CA107), 0, CA107)-MIN(IF(ISBLANK(CA107), 0, CA107),MAX(CE107-IF(ISBLANK(BY107), 0, BY107)-IF(ISBLANK(BZ107), 0, BZ107),0)),\n                    AND(ISTEXT(BX107), BX107=\"121\", AW107=2), IF(ISBLANK(CB107), 0, CB107)-MIN(IF(ISBLANK(CB107), 0, CB107),MAX(CE107-CG107,0))+ IF(ISBLANK(CC107), 0, CC107)-MIN(IF(ISBLANK(CC107), 0, CC107),MAX(CE107-CG107-IF(ISBLANK(CB107), 0, CB107),0))+ IF(ISBLANK(CD107), 0, CD107)-MIN(IF(ISBLANK(CD107), 0, CD107),MAX(CE107-CG107-IF(ISBLANK(CB107), 0, CB107)-IF(ISBLANK(CC107), 0, CC107),0)),\n                    AND(ISTEXT(BX107), BX107=\"122\", AW107=2), IF(ISBLANK(CB107), 0, CB107)-MIN(IF(ISBLANK(CB107), 0, CB107),MAX(CE107,0))+ IF(ISBLANK(CC107), 0, CC107)-MIN(IF(ISBLANK(CC107), 0, CC107),MAX(CE107-IF(ISBLANK(CB107), 0, CB107),0))+ IF(ISBLANK(CD107), 0, CD107)-MIN(IF(ISBLANK(CD107), 0, CD107),MAX(CE107-IF(ISBLANK(CB107), 0, CB107)-IF(ISBLANK(CC107), 0, CC107),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW107=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI107), IF(OR(ISBLANK(CI107), NOT(ISNUMBER(CI107))), 0, CI107),\n                    AW107=1, 0 + 0 + 0,\n                    AW107=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW107=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI107), IF(OR(ISBLANK(CI107), NOT(ISNUMBER(CI107))), 0, CI107),\n                    AW107=1, IF(ISBLANK(BY107), 0, BY107) + IF(ISBLANK(BZ107), 0, BZ107) + IF(ISBLANK(CA107), 0, CA107),\n                    AW107=2, IF(ISBLANK(CB107), 0, CB107) + IF(ISBLANK(CC107), 0, CC107) + IF(ISBLANK(CD107), 0, CD107)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK107>=CJ107, 0,\n        CK107<CJ107, CJ107-CK107\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO107=Pulldown!$A$1,1,CO107=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP107=1, CP107=2)), 0%,\n    ISERROR(MATCH(CQ107, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP107=1, VLOOKUP(CQ107, Subsidy!$A$2:$G$26, 6, 0),\n    CP107=2, VLOOKUP(CQ107, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP107=1, CP107=2)), 0%,\n    ISERROR(MATCH(CQ107, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP107=1, VLOOKUP(CQ107, Subsidy!$A$2:$D$26, 2, 0),\n    CP107=2, VLOOKUP(CQ107, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP107=1, CP107=2)), 0,\n    ISERROR(MATCH(CQ107, Subsidy!$A$2:$A$26, 0)), 0,\n    CP107=2, \"N/A\",\n    AND(CP107=1, CQ107<=9), VLOOKUP(CQ107, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP107=1, CQ107<=9, NOT(ISERROR(MATCH(CQ107, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL107-CU107, 0), 0)","v":0},0,0,0,0,0,0,0]
[99,null,"Please Select",{"$f":"_xlfn.IFS(\nOR(C108=\"\", C108=\"Pls select\"), 0,\nC108=Pulldown!$F$2, 1,\nC108=Pulldown!$F$3, 2,\nTRUE, 0)","v":0},"2025-05-01",null,null,{"$f":"_xlfn.IFS(\n    AND(F108<>\"\", G108<>\"\", G108<F108), \"Invalid Date Order\",\n    AND(F108=\"\", G108=\"\"), \"Input Required\",\n    AND(F108=\"\", G108<>\"\"), IF(G108<E108, \"Date Before Transition\", \"Invalid: F11 Missing\"),\n    OR(F108=\"\", G108=\"\"), \"Input Required\",\n    G108<E108, \"Date Before Transition\",\n    AND(D108=1, DATEDIF(F108, G108+1, \"y\")>=2), \"1-valid\",\n    AND(D108=1, DATEDIF(F108, G108+1, \"y\")<2), \"1-invalid\",\n    AND(D108=2, DATEDIF(F108, G108+1, \"y\")>=5), \"2-valid\",\n    AND(D108=2, DATEDIF(F108, G108+1, \"y\")<5), \"2-invalid\",\n    TRUE, \"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $H108=\"1-valid\", 1,\n    $H108=\"2-valid\", 2,\n    $H108=\"Input Required\", 3,\n    $H108=\"Date Before Transition\", 4,\n    TRUE, 0\n)","v":3},{"$f":"_xlfn.IFS(\nOR(F108=\"\",G108=\"\"),\"Input Required\",\n$F108>=$E108,\"轉制日後開始受僱\",\n$E108>$F108,\"轉制日前開始受僱\",\nTRUE,\"Invalid Category\"\n)","v":"Input Required"},{"$f":"_xlfn.IFS(\n    $J108=\"轉制日前開始受僱\", 1,\n    $J108=\"轉制日後開始受僱\", 2,\n    TRUE, 0\n)","v":0},"Monthly-rated",{"$f":"_xlfn.IFS($L108=Pulldown!$C$1,22500,$L108=Pulldown!$C$2,15000)","v":22500},{"$f":"_xlfn.IFS($L108=Pulldown!$C$1,2/3,$L108=Pulldown!$C$2,1)","v":0.66666666666666663},0,0,"",0.66666666666666663,"","","","","","","","","","","",0,"",0.66666666666666663,"2025-05-01","","","","","","","","","","","",0,0,0,"MPF",{"$f":"_xlfn.IFS(AV108=\"\",0,AV108=Pulldown!$B$2,1,AV108=Pulldown!$B$3,2)","v":1},"MC -> VC",{"$f":"_xlfn.IFS(AX108=\"\",0,AX108=Pulldown!$G$1,1,AX108=Pulldown!$G$2,2)","v":1},0,0,0,"N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A","N/A",{"$f":"IF(ISNA(INDIRECT(\"BT\" & ROW())), \"N/A\", INDIRECT(\"BT\" & ROW()))","v":"N/A"},"No",{"$f":"_xlfn.IFS(BV108=\"\",0,BV108=Pulldown!$H$1,1,BV108=Pulldown!$H$2,2)","v":2},"011",0,0,0,0,0,0,0,0,"N/A",{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW108=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX108=\"211\", BX108=\"212\", BX108=\"221\", BX108=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX108), BX108=\"111\", AW108=1), MAX(0, IF(CE108-CF108>0, IF(CE108-CF108-0>0, IF(CE108-CF108-0-0>0, CE108-CF108-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX108), BX108=\"112\", AW108=1), MAX(0, IF(CE108-0>0, IF(CE108-0-0>0, IF(CE108-0-0-0>0, CE108-0-0-0-CF108, 0), 0), 0)),\n                    AND(ISTEXT(BX108), BX108=\"121\", AW108=2), MAX(0, IF(CE108-CG108>0, IF(CE108-CG108-0>0, IF(CE108-CG108-0-0>0, CE108-CG108-0-0-0, 0), 0), 0)),\n                    AND(ISTEXT(BX108), BX108=\"122\", AW108=2), MAX(0, IF(CE108-0>0, IF(CE108-0-0>0, IF(CE108-0-0-0>0, CE108-0-0-0-CG108, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        BW108=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX108=\"211\", BX108=\"212\", BX108=\"221\", BX108=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX108), BX108=\"111\", AW108=1), MAX(0, IF(CE108-CF108>0, IF(CE108-CF108-IF(OR(ISBLANK(BY108), NOT(ISNUMBER(BY108))), 0, BY108)>0, IF(CE108-CF108-IF(OR(ISBLANK(BY108), NOT(ISNUMBER(BY108))), 0, BY108)-IF(OR(ISBLANK(BZ108), NOT(ISNUMBER(BZ108))), 0, BZ108)>0, CE108-CF108-IF(OR(ISBLANK(BY108), NOT(ISNUMBER(BY108))), 0, BY108)-IF(OR(ISBLANK(BZ108), NOT(ISNUMBER(BZ108))), 0, BZ108)-IF(OR(ISBLANK(CA108), NOT(ISNUMBER(CA108))), 0, CA108), 0), 0), 0)),\n                    AND(ISTEXT(BX108), BX108=\"112\", AW108=1), MAX(0, IF(CE108-IF(OR(ISBLANK(BY108), NOT(ISNUMBER(BY108))), 0, BY108)>0, IF(CE108-IF(OR(ISBLANK(BY108), NOT(ISNUMBER(BY108))), 0, BY108)-IF(OR(ISBLANK(BZ108), NOT(ISNUMBER(BZ108))), 0, BZ108)>0, IF(CE108-IF(OR(ISBLANK(BY108), NOT(ISNUMBER(BY108))), 0, BY108)-IF(OR(ISBLANK(BZ108), NOT(ISNUMBER(BZ108))), 0, BZ108)-IF(OR(ISBLANK(CA108), NOT(ISNUMBER(CA108))), 0, CA108)>0, CE108-IF(OR(ISBLANK(BY108), NOT(ISNUMBER(BY108))), 0, BY108)-IF(OR(ISBLANK(BZ108), NOT(ISNUMBER(BZ108))), 0, BZ108)-IF(OR(ISBLANK(CA108), NOT(ISNUMBER(CA108))), 0, CA108)-CF108, 0), 0), 0)),\n                    AND(ISTEXT(BX108), BX108=\"121\", AW108=2), MAX(0, IF(CE108-CG108>0, IF(CE108-CG108-IF(OR(ISBLANK(CB108), NOT(ISNUMBER(CB108))), 0, CB108)>0, IF(CE108-CG108-IF(OR(ISBLANK(CB108), NOT(ISNUMBER(CB108))), 0, CB108)-IF(OR(ISBLANK(CC108), NOT(ISNUMBER(CC108))), 0, CC108)>0, CE108-CG108-IF(OR(ISBLANK(CB108), NOT(ISNUMBER(CB108))), 0, CB108)-IF(OR(ISBLANK(CC108), NOT(ISNUMBER(CC108))), 0, CC108)-IF(OR(ISBLANK(CD108), NOT(ISNUMBER(CD108))), 0, CD108), 0), 0), 0)),\n                    AND(ISTEXT(BX108), BX108=\"122\", AW108=2), MAX(0, IF(CE108-IF(OR(ISBLANK(CB108), NOT(ISNUMBER(CB108))), 0, CB108)>0, IF(CE108-IF(OR(ISBLANK(CB108), NOT(ISNUMBER(CB108))), 0, CB108)-IF(OR(ISBLANK(CC108), NOT(ISNUMBER(CC108))), 0, CC108)>0, IF(CE108-IF(OR(ISBLANK(CB108), NOT(ISNUMBER(CB108))), 0, CB108)-IF(OR(ISBLANK(CC108), NOT(ISNUMBER(CC108))), 0, CC108)-IF(OR(ISBLANK(CD108), NOT(ISNUMBER(CD108))), 0, CD108)>0, CE108-IF(OR(ISBLANK(CB108), NOT(ISNUMBER(CB108))), 0, CB108)-IF(OR(ISBLANK(CC108), NOT(ISNUMBER(CC108))), 0, CC108)-IF(OR(ISBLANK(CD108), NOT(ISNUMBER(CD108))), 0, CD108)-CG108, 0), 0), 0)),\n                    TRUE, \"N/A\"\n                ),\n                \"N/A\"\n            ),\n        TRUE, \"N/A\"\n    ),\n    \"Calculation error\"\n)","v":"N/A"},{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW108=2,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX108=\"211\", BX108=\"212\", BX108=\"221\", BX108=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX108), BX108=\"111\", AW108=1), 0-MIN(0,MAX(CE108-CF108,0))+ 0-MIN(0,MAX(CE108-CF108-0,0))+ 0-MIN(0,MAX(CE108-CF108-0-0,0)),\n                    AND(ISTEXT(BX108), BX108=\"112\", AW108=1), 0-MIN(0,MAX(CE108,0))+ 0-MIN(0,MAX(CE108-0,0))+ 0-MIN(0,MAX(CE108-0-0,0)),\n                    AND(ISTEXT(BX108), BX108=\"121\", AW108=2), 0-MIN(0,MAX(CE108-CG108,0))+ 0-MIN(0,MAX(CE108-CG108-0,0))+ 0-MIN(0,MAX(CE108-CG108-0-0,0)),\n                    AND(ISTEXT(BX108), BX108=\"122\", AW108=2), 0-MIN(0,MAX(CE108,0))+ 0-MIN(0,MAX(CE108-0,0))+ 0-MIN(0,MAX(CE108-0-0,0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        BW108=1,\n            IFERROR(\n                _xlfn.IFS(\n                    OR(BX108=\"211\", BX108=\"212\", BX108=\"221\", BX108=\"222\"), \"N/A\",\n                    AND(ISTEXT(BX108), BX108=\"111\", AW108=1), IF(ISBLANK(BY108), 0, BY108)-MIN(IF(ISBLANK(BY108), 0, BY108),MAX(CE108-CF108,0))+ IF(ISBLANK(BZ108), 0, BZ108)-MIN(IF(ISBLANK(BZ108), 0, BZ108),MAX(CE108-CF108-IF(ISBLANK(BY108), 0, BY108),0))+ IF(ISBLANK(CA108), 0, CA108)-MIN(IF(ISBLANK(CA108), 0, CA108),MAX(CE108-CF108-IF(ISBLANK(BY108), 0, BY108)-IF(ISBLANK(BZ108), 0, BZ108),0)),\n                    AND(ISTEXT(BX108), BX108=\"112\", AW108=1), IF(ISBLANK(BY108), 0, BY108)-MIN(IF(ISBLANK(BY108), 0, BY108),MAX(CE108,0))+ IF(ISBLANK(BZ108), 0, BZ108)-MIN(IF(ISBLANK(BZ108), 0, BZ108),MAX(CE108-IF(ISBLANK(BY108), 0, BY108),0))+ IF(ISBLANK(CA108), 0, CA108)-MIN(IF(ISBLANK(CA108), 0, CA108),MAX(CE108-IF(ISBLANK(BY108), 0, BY108)-IF(ISBLANK(BZ108), 0, BZ108),0)),\n                    AND(ISTEXT(BX108), BX108=\"121\", AW108=2), IF(ISBLANK(CB108), 0, CB108)-MIN(IF(ISBLANK(CB108), 0, CB108),MAX(CE108-CG108,0))+ IF(ISBLANK(CC108), 0, CC108)-MIN(IF(ISBLANK(CC108), 0, CC108),MAX(CE108-CG108-IF(ISBLANK(CB108), 0, CB108),0))+ IF(ISBLANK(CD108), 0, CD108)-MIN(IF(ISBLANK(CD108), 0, CD108),MAX(CE108-CG108-IF(ISBLANK(CB108), 0, CB108)-IF(ISBLANK(CC108), 0, CC108),0)),\n                    AND(ISTEXT(BX108), BX108=\"122\", AW108=2), IF(ISBLANK(CB108), 0, CB108)-MIN(IF(ISBLANK(CB108), 0, CB108),MAX(CE108,0))+ IF(ISBLANK(CC108), 0, CC108)-MIN(IF(ISBLANK(CC108), 0, CC108),MAX(CE108-IF(ISBLANK(CB108), 0, CB108),0))+ IF(ISBLANK(CD108), 0, CD108)-MIN(IF(ISBLANK(CD108), 0, CD108),MAX(CE108-IF(ISBLANK(CB108), 0, CB108)-IF(ISBLANK(CC108), 0, CC108),0)),\n                    TRUE, \"Invalid case\"\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":"Invalid case"},0,{"$f":"IFERROR(\n    _xlfn.IFS(\n        BW108=2,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI108), IF(OR(ISBLANK(CI108), NOT(ISNUMBER(CI108))), 0, CI108),\n                    AW108=1, 0 + 0 + 0,\n                    AW108=2, 0 + 0 + 0\n                ),\n                \"Calculation error\"\n            ),\n        BW108=1,\n            IFERROR(\n                _xlfn.IFS(\n                    ISNUMBER(CI108), IF(OR(ISBLANK(CI108), NOT(ISNUMBER(CI108))), 0, CI108),\n                    AW108=1, IF(ISBLANK(BY108), 0, BY108) + IF(ISBLANK(BZ108), 0, BZ108) + IF(ISBLANK(CA108), 0, CA108),\n                    AW108=2, IF(ISBLANK(CB108), 0, CB108) + IF(ISBLANK(CC108), 0, CC108) + IF(ISBLANK(CD108), 0, CD108)\n                ),\n                \"Calculation error\"\n            ),\n        TRUE, \"Invalid BW\"\n    ),\n    \"Calculation error\"\n)","v":0},{"$f":"IFERROR(\n    _xlfn.IFS(\n        CK108>=CJ108, 0,\n        CK108<CJ108, CJ108-CK108\n    ),\n\"Calculation error\")","v":0},"N/A",0,"within $500,000",{"$f":"_xlfn.IFS(CO108=Pulldown!$A$1,1,CO108=Pulldown!$A$2,2)","v":1},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP108=1, CP108=2)), 0%,\n    ISERROR(MATCH(CQ108, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP108=1, VLOOKUP(CQ108, Subsidy!$A$2:$G$26, 6, 0),\n    CP108=2, VLOOKUP(CQ108, Subsidy!$A$2:$G$26, 7, 0)\n)","v":0},{"$f":"_xlfn.IFS(\n    NOT(OR(CP108=1, CP108=2)), 0%,\n    ISERROR(MATCH(CQ108, Subsidy!$A$2:$A$26, 0)), 0%,\n    CP108=1, VLOOKUP(CQ108, Subsidy!$A$2:$D$26, 2, 0),\n    CP108=2, VLOOKUP(CQ108, Subsidy!$A$2:$D$26, 4, 0)\n)","v":0},0,{"$f":"_xlfn.IFS(\n    NOT(OR(CP108=1, CP108=2)), 0,\n    ISERROR(MATCH(CQ108, Subsidy!$A$2:$A$26, 0)), 0,\n    CP108=2, \"N/A\",\n    AND(CP108=1, CQ108<=9), VLOOKUP(CQ108, Subsidy!$A$2:$D$26, 3, 0),\n    TRUE, 0\n)","v":0},{"$f":"IF(AND(CP108=1, CQ108<=9, NOT(ISERROR(MATCH(CQ108, Subsidy!$A$2:$A$26, 0)))), IFERROR(CL108-CU108, 0), 0)","v":0},0,0,0,0,0,0,0]
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{"sheet":"View by sorting or filtering","index":5,"n_rows":107,"n_cols":38,"rows_kept":107,"cut":false,"hidden":false,"merged":[[3,11,4,11],[0,1,0,2],[1,0,1,2],[2,0,2,2],[2,28,2,32],[3,0,4,0],[3,1,4,1],[3,2,4,2],[3,3,4,3],[3,4,4,4],[3,5,4,5],[3,6,4,6],[3,7,4,7],[3,8,4,8],[3,9,4,9],[3,10,4,10],[3,32,4,32],[3,12,4,12],[3,14,3,17],[3,18,4,18],[3,19,3,21],[3,25,4,25],[3,26,4,26],[3,27,4,27],[3,28,4,28],[3,29,4,29],[3,30,4,30],[3,31,4,31],[3,22,3,24],[3,33,4,33],[3,34,4,34],[3,35,4,35],[3,36,4,36],[3,37,4,37]]}
[]
["\"EasyCal\" Excel\n(Calculating SP/LSP after the abolition of MPF offsetting arrangement and Government Subsidy)"]
["Effective date of Abolition of MPF Offsetting Arrangement (\"transition date\") : 1/5/2025",null,null,"Part I - Employees' Information",null,null,null,null,"Part II - Calculating the amount of employees' SP/LSP entitlement",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Part III - Calculating the amount of Government subsidy",null,null,null,null,"Part IV - Conclusion"]
["Serial number","Name of employees","Calculating \nSeverance Payment (SP) /\n Long Service Payment (LSP)","(1) Commencement \n     date of employment","(2) Relevant date in \n      relation to the \n      termination of \n      employment","(3) Monthly-rated employee / \n      Non monthly-rated employee","(4) Wage rate immediately preceding the \n      \"transition date\"\n\nFor monthly-rated employee:\nPlease input the last full month's wages or the average monthly wages over the last 12 months immediately preceding the \"transition date\"\n\nFor non-monthly rated employee:\nPlease input 18 days' wages chosen out of the last 30 normal working days or 18 times the average daily wages over the last 12 months immediately preceding the \"transition date\"","(5) Wage rate immediately preceding the \n      termination of employment\n\nFor monthly-rated employee:\nPlease input the last full month's wages or the average monthly wages over the 12 months immediately preceding the termination of employment.\n\nFor non-monthly rated employee:\nPlease input the 18 days' wages chosen out of the last 30 normal working days or 18 times the average daily wages over the last 12 months immediately preceding the termination of employment.","(6) The amount of pre-\n      transition portion of \n      SP/LSP","(7) The amount of post-\n      transition portion of \n      SP/LSP","(8) The employees' SP / LSP \n      entitlement","(9) The employees enrolled in Mandatory \n      Provident Fund (MPF) Scheme / \n      Occupational Retirement Schemes (ORS)?","(10) Please choose one option below for the SP/LSP \n        offsetting sequence:\n\nMPF:\nFirst offset by accured benefits of employer's MPF mandatory contributions, then by accured benefits of employer's MPF voluntary contributions (and other voluntary benefits, if any) (MC->VC) or vice versa (VC->MC)\n\nORS:\nFirst offset by \"Carved-out benefits\" of employer's ORS contributions, then by \"Remaining benefits\" (and other voluntary benefits, if any) (MC->VC) or vice versa (VC->MC)","Applicable to MPF","Applicable to ORS",null,null,null,"(16) Have you provided below benefits for offsetting the employees' SP/LSP?\n\nMPF:\nThe accrued benefits of employer's\nMPF voluntary contributions/ \nGratuities based on employees' years of service/ Non-MPF exempted ORS benefits \n\nORS:\n\"Remaining benefits\"/ \nGratuities based on employees' years of service/ Non-MPF exempted ORS benefits","Applicable to MPF ",null,null,"Applicable to ORS",null,null,"(23) The amount of pre-\n        transition portion of \n        SP/LSP payable \n        after offsetting","(24) The amount of post-\n        transition portion of \n        SP/LSP payable \n        after offsetting","(25) The total amount of \n        SP/LSP payable to \n        the employee after \n        offsetting","(26) The accumulated amount of post-\n        transition portion of SP/LSP\n        payable to all employees in the \n        subsidy year","(27) Year N after \n        the abolition of \n        MPF offsetting \n        arrangement","(28) Subsidy ratio for Employers in respect of post-transition portion \n        of SP/LSP","(29) The amount of \n        Government \n        subsidy in respect \n        of post-transition \n        portion of SP/LSP ","(30) The amount of post-\n        transition portion of \n        SP/LSP payable \n        under the subsidy \n        scheme","(31) The employees' \n        SP/LSP entitlement","(32) The amount of \n        benefits used for \n        offsetting","(33) The amount of \n        SP/LSP payable \n        after offsetting","(34) The amount of \n        Government \n        subsidy","(35) The amount of \n        SP/LSP payable \n        after netting off the \n        amount of \n        Government \n        subsidy"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"(11) The amount of accrued \n        benefits of employer's \n        MPF mandatory \n        contributions upon \n        termination of \n        employment used to \n        offset pre-transition \n        portion of SP/LSP","(12) Vested benefits of \n        employer's ORS \n        contributions for \n        offsetting","(13) The employees' \n        final average \n        monthly relevant \n        income\n","(14) \"Carved-out \n         benefits\"\n\n(can only be used to offset the employees' pre-transition portion \nof SP/LSP)","(15) \"Remaining \n         benefits\"\n\n(can be used to offset pre- or post-transition portion of SP/LSP)",null,"(17) The accrued \n        benefits of \n        employer's MPF \n        voluntary \n        contributions for \n        offsetting","(18) Gratuities based on \n        employees' years of \n        service for \n        offsetting","(19) Non-MPF exempted\n        ORS benefits for \n        offsetting","(20) \"Remaining \n         benefits\" for \n         offsetting","(21) Gratuities based on \n        employees' years of \n        service for \n        offsetting","(22) Non-MPF exempted \n        ORS benefits for \n        offsetting"]
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[]
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