Assumptions and disclaimers
- Headcount normalization: all totals are scaled to a planning base of 100 FTE because no company headcount file was provided.
- Variance basis: budget-vs-actual variance is a proxy variance versus the 2025 actual-proxy baseline, not a variance against company payroll actuals.
- CPI handling: CPI for 2025-10 was interpolated because the published source marked that observation unavailable.
- FX translation: SAR and YER totals use externally sourced planning rates and are intended for budget translation, not treasury settlement.