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término		definición
P&L empezar lección		Profit and Loss
LE Acronym empezar lección		Latest Estimate
What Latest Estimate is? empezar lección		this is the current forecast submitted at the end of the prior month
LE M03 empezar lección		forecast is the march forecast submitted as part of the March close
How often do we make forecast? empezar lección		Forecast is for every month until the end of the financial year (January to December)
Financial Year empezar lección		01. January - 31. December
PY acronym empezar lección		Prior Year performance
FY acronym empezar lección		Financial Year
vPY empezar lección		versus Prior Year
vPY% empezar lección		versus prior year percentage
P - acronym empezar lección		Plan also called Budget
Forecast cycle vs Budget (plan) cycle empezar lección		Whereas we set forecast every month, budget is planned once a year
Budget Cycle empezar lección		July to October
can budget change within a year? empezar lección		Budget never changes, forecast can change
Budget exchange rate, CER empezar lección		Set once a year at the beginning of a year. Introduced, so we do not have to worry about the exchange rates changing throughout the year
What is the currency of all the numbers in P&L? empezar lección		All currencies are converted to Budget exchange rate. So there is no noise
When we look at Financial statement and comparison with the prior year number. Which exchange rate is used empezar lección		We are restating prior year in terms of current exchange rate
how is vPY% calculated empezar lección		(FY20 LE - FY19)/FY19
Is reduced Cost shown as positive number or as negative number? empezar lección		positive
Is reduced Headcount shown as positive number or as negative number? empezar lección		positive
How are negative numbers representated empezar lección		minus, brackets, red
Which items add to profitability empezar lección		Revenue, GM, EBIDTA
Which items take away from profitability empezar lección		Project Costs, Other costs, Expense
% - percentages for comparison with prior year empezar lección		Change divided by the prior period of comparison. Absulute value divided by the prior year
% - percentages for comparison with the plan empezar lección		Absolute value divided by the plan
% Pts - expand name empezar lección		percentage points
% Pts - what is this used for? empezar lección		This is used when comparing two numbers that are themselves percentages
Give an example of "2% pts" empezar lección		EBIDTA growth from 20% to 22% is 2% pts
EBITDA % empezar lección		EBITDA Margin - EBITDA/Revenue * 100%
Revenue empezar lección		Amount of money that IQVIA have earned. Amount of work that we have done.
How do we split Cost empezar lección		Project Cost + Other Costs
Total Costs empezar lección		Costs are all the costs directly required to sell and deliver offerings to IQVIA clients
Project Costs empezar lección		Project Costs
Cost employee vs expense employee empezar lección		Cost employee whose work is directly required to deliver clients offerings
Example of expense employee empezar lección		Accountant
Employess can be divided into two groups. Name them empezar lección		Cost employees and expense employees
Project costs empezar lección		costs booked directly to a billable client project
cost vs expanse in simple terms empezar lección		cost - related to selling and delivering
Types of cost (3) empezar lección		Cash costs, non-cash costs, Other costs
Cash costs empezar lección		Where IQVIA making a payments(e.g. payments). costs incurred and paid to suppliers and vendors
Non-Cash costs empezar lección		Allocations. accounting charges and labour assessments
Other costs empezar lección		residual cost after assessing project costs
Assesment empezar lección		Non-cach cost, booking a time on a project - PSA
Expense empezar lección		HR, Finance, Marketing, IT support, Office cost
Gross margin empezar lección		Revenue less all costs
EBITDA empezar lección		Revenue less all costs and expenses but before interest, tax, depreciation and amortisation
Which is the key metric that is reported to the Board empezar lección		EBITDA

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