N2 — outside your level filter
on paper; going by the record or the figures (and reality differs)
暦の上ではもう春なのに、まだ雪が降ってるよ。
koyomi no ue de wa mou haru na noni, mada yuki ga futteru yo.
By the calendar it's already spring, and yet it's still snowing. casual
計算の上では間に合いますが、実際はかなり厳しいと思います。
keisan no ue de wa ma ni aimasu ga, jissai wa kanari kibishii to omoimasu.
On the numbers we make it in time, but in practice it will be very tight. neutral
の上では
のうえではno ue de waN2neutral