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[]
[null,"Eingabe von Plandaten",null,null,null,null,"Eingabe von Istdaten"]
[]
[null,"Stammdatenblatt",null,"Allgemeine Angaben"]
[null,null,null,null,null,null,"Gewinn- und Verlustrechung IST"]
[null,"Plan Gewinn- und Verlustrechnung"]
[null,null,null,null,null,null,"Bilanz IST"]
[null,null,"Umsatzplanung"]
[]
[null,null,"Bestandsveränderungen",null,null,null,"Auswertungen"]
[]
[null,null,"Aktivierte Eigenleistungen"]
[null,null,null,null,null,null,"SOLL-IST-Vergleich G+V"]
[null,null,"Waren- und Materialeinsatz"]
[null,null,null,null,null,null,"SOLL-IST-Vergleich  Bilanz"]
[null,null,"Personalplanung"]
[null,null,null,null,null,null,"Kennzahlen"]
[null,null,"Sonstiger Aufwand"]
[null,null,null,null,null,null,"V./Kap.-Struktur"]
[null,null,"Steuerberechnung"]
[null,null,null,null,null,null,"Erfolgsrechnung"]
[null,"Investitionsplanung"]
[null,null,null,null,null,null,"Druckbereich"]
[null,"Planbilanz"]
[]
[null,"Liquiditätsplanung"]

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["Unternehmensplan"]
["von "]
[]
[{"$f":"Stammdaten!D5","v":"BigNet Netzwerklösungen GmbH"}]
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[]
[null,null,"für die Geschäftsjahre",{"$f":"Stammdaten!$H$8","v":2017},"bis",{"$f":"D7+2","v":2019}]
[]
[]
[]
[null,"Datum und Uhrzeit des Ausdrucks:",null,null,null,{"$f":"NOW()","v":"2018-05-18T13:39:28.480"}]

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["Deckblatt - Unternehmensplan",null,null,"Übersicht",null,null,{"$f":"+Übersichtsblatt!D4","v":"Allgemeine Angaben"},null," "]
[]
["Stammdatenblatt"]
[]
["Unternehmen","Name der Unternehmung:",null,"BigNet Netzwerklösungen GmbH"]
[null,"Gesellschaftsform:",null,"GmbH",{"$f":"IF(OR(D6=\"GmbH\",D6=\"AG\"),1,2)","v":1}]
[null,"Anzahl der Gesellschafter:",null,3,"Stammkapital/Einlage EURO:",null,null,35000]
[null,"Sitz (Bundesland):",null,"Steiermark",null,null,"1. Planjahr:",2017]
[null,"Adresse","Internetcity 20",null,"Plz.:",8815,"Ort:","Grambach"]
[]
["Gesellschafter 1","Vorname:","Max",null,"Name:","Gründer"]
[null,"Titel:",null,"Geburtsdatum:",null,null,"sonst. Einkünfte:"]
[null,"Adresse:",null,null,"Plz.:",null,"Ort:"]
[null,"Beteiligungshöhe in %:",null,0.25,{"$f":"IF(D6<>\"Einzelunternehmen\",\"beteiligt als:\",\"\")","v":"beteiligt als:"},null,"Gesellschafter"]
[]
["Gesellschafter 2","Vorname:","Resi",null,"Name:","Algorithma"]
[null,"Titel:",null,"Geburtsdatum:",null,null,"sonst. Einkünfte:"]
[null,"Adresse:",null,null,"Plz.:",null,"Ort:"]
[null,"Beteiligungshöhe in %:",null,0.25,{"$f":"IF(D6<>\"Einzelunternehmen\",\"beteiligt als:\",\"\")","v":"beteiligt als:"},null,"Gesellschafter"]
[]
["Gesellschafter 3","Vorname:","Franz",null,"Name:","Flüssig"]
[null,"Titel:",null,"Geburtsdatum:",null,null,"sonst. Einkünfte:"]
[null,"Adresse:",null,null,"Plz.:",null,"Ort:"]
[null,"Beteiligungshöhe in %:",null,0.5,{"$f":"IF(D6<>\"Einzelunternehmen\",\"beteiligt als:\",\"\")","v":"beteiligt als:"},null,"Gesellschafter"]
[]
["Gesellschafter 4","Vorname:",null,null,"Name:"]
[null,"Titel:",null,"Geburtsdatum:",null,null,"sonst. Einkünfte:"]
[null,"Adresse:",null,null,"Plz.:",null,"Ort:"]
[null,"Beteiligungshöhe in %:",null,null,{"$f":"IF(D6<>\"Einzelunternehmen\",\"beteiligt als:\",\"\")","v":"beteiligt als:"}]
[]
["Gesellschafter 5","Vorname:",null,null,"Name:"]
[null,"Titel:",null,"Geburtsdatum:",null,null,"sonst. Einkünfte:"]
[null,"Adresse:",null,null,"Plz.:",null,"Ort:"]
[null,"Beteiligungshöhe in %:",null,null,{"$f":"IF(D6<>\"Einzelunternehmen\",\"beteiligt als:\",\"\")","v":"beteiligt als:"}]
[]
["Gesellschafter 6","Vorname:",null,null,"Name:"]
[null,"Titel:",null,"Geburtsdatum:",null,null,"sonst. Einkünfte:"]
[null,"Adresse:",null,null,"Plz.:",null,"Ort:"]
[null,"Beteiligungshöhe in %:",null,null,{"$f":"IF(D6<>\"Einzelunternehmen\",\"beteiligt als:\",\"\")","v":"beteiligt als:"}]

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[{"$f":"+Übersichtsblatt!B4","v":"Stammdatenblatt"},null,null,"Übersicht",null,null,{"$f":"+Übersichtsblatt!B6","v":"Plan Gewinn- und Verlustrechnung"}]
[]
["Allgemeine Angaben"]
[]
[null,null,null,{"$f":"Liquidität!D$7","v":2017},{"$f":"Liquidität!E$7","v":2018},{"$f":"Liquidität!F$7","v":2019}]
["Körperschaftsteuersatz %",null,null,0.25,0.25,0.25]
[]
["Verlustvortragsgrenze % KStG (KapGes)",null,null,0.75,0.75,0.75]
["Verlustvortragsgrenze % EStG (PerGes)",null,null,1,1,1]
[]
[]
["Soziale Lasten"]
[]
["Jahr","HBmGl.","DB zur SV%","DB% (FLAF)","DZ%*","KommSt%","BV-Kasse%","DB (U-Bahn)**",null,null,"Dienstgeberzuschläge*\npro Bundesland",null,"Dienstgeberbeitrag**\nU-Bahn Steuer/ pro Woche"]
[{"$f":"Stammdaten!H8","v":2017},4980,0.21479999999999999,4.1000000000000002E-2,{"$f":"IF(Stammdaten!D8=Allg.Angaben!K15,Allg.Angaben!L15,IF(Stammdaten!D8=Allg.Angaben!K16,Allg.Angaben!L16,IF(Stammdaten!D8=Allg.Angaben!K17,Allg.Angaben!L17,IF(Stammdaten!D8=Allg.Angaben!K18,Allg.Angaben!L18,IF(Stammdaten!D8=Allg.Angaben!K19,Allg.Angaben!L19,IF(Stammdaten!D8=Allg.Angaben!K20,Allg.Angaben!L20,IF(Stammdaten!D8=Allg.Angaben!K21,Allg.Angaben!L21,IF(Stammdaten!D8=Allg.Angaben!K22,Allg.Angaben!L22,IF(Stammdaten!D8=Allg.Angaben!K23,Allg.Angaben!L23,)))))))))","v":3.8999999999999998E-3},0.03,1.5299999999999999E-2,{"$f":"IF(Stammdaten!D8=Allg.Angaben!M15,Allg.Angaben!N15*52,0)","v":0},null,null,"Burgenland",4.4000000000000003E-3,"Wien",2]
[{"$f":"A15+1","v":2018},{"$f":"B15*1.03","v":5129.4000000000005},0.21479999999999999,4.1000000000000002E-2,{"$f":"+E15","v":3.8999999999999998E-3},0.03,1.5299999999999999E-2,{"$f":"+H15","v":0},null,null,"Wien",4.0000000000000001E-3]
[{"$f":"A16+1","v":2019},{"$f":"B16*1.03","v":5283.2820000000011},0.21479999999999999,4.1000000000000002E-2,{"$f":"+E16","v":3.8999999999999998E-3},0.03,1.5299999999999999E-2,{"$f":"+H16","v":0},null,null,"Niederösterreich",4.0000000000000001E-3]
["* unterschiedliche Prozentsätze pro Bundesland",null,null,null,null,null,null,null,null,null,"Steiermark",3.8999999999999998E-3]
["** auschließlich für DN im Bundesland Wien",null,null,null,null,null,null,null,null,null,"Oberösterreich",3.5999999999999999E-3]
[null,null,null,null,null,null,null,null,null,null,"Salzburg",4.1999999999999997E-3]
["Tarifstufen des Einkommensteuergesetzes (§ 33 Abs 1 EStG)",null,null,null,null,null,null,null,null,null,"Kärnten",4.1000000000000003E-3]
[null,null,null,null,null,null,null,null,null,null,"Tirol",4.3E-3]
[null,null,null,null,"Betrag","EK-Steuer","Steuersatz",null,null,null,"Vorarlberg",3.8999999999999998E-3]
["Tarifstufe I:","bis EUR",null,null,11000,null,0]
["Tarifstufe II:","bis EUR",null,null,18000,{"$f":"(E25-E24)*G25","v":1750},0.25]
["Tarifstufe III:","bis EUR",null,null,31000,{"$f":"(E26-E25)*G26","v":4550},0.35]
["Tarifstufe IV:","bis EUR",null,null,60000,{"$f":"(E27-E26)*G27","v":12180},0.42]
["Tarifstufe V:","bis EUR",null,null,90000,{"$f":"(E28-E27)*G28","v":14400},0.48]
["Tarifstufe VI:","über EUR ",null,null,90000,null,0.5]
["Tarifstrufe VII*:","über EUR ",null,null,1000000,{"$f":"(E30-E29)*G29","v":455000},0.55000000000000004]
["* Für Einkommensteile über eine Million Euro, beträgt der Steuersatz in den Kalenderjahren 2016 bis 2020 55%"]
[]
[]
["Angaben zu Liquidität und Umsatzsteuer"]
[]
["Bitte schätzen Sie zu nachfolgenden Positionen die im laufenden Jahr zufließenden Beträge"]
[]
[null,{"$f":"Liquidität!D7","v":2017},null,null,{"$f":"Liquidität!E7","v":2018},null,null,{"$f":"Liquidität!F7","v":2019}]
[null,"Vereinnahmte Umsätze in %","USt-pflichtige Umsätze in %","Umsatz-steuer in %","Vereinnahmte Umsätze in %","USt-pflichtige Umsätze in %","Umsatzsteuer in %","Vereinnahmte Umsätze in %","USt-pflichtige Umsätze in %","Umsatzsteuer in %"]
["Umsatzerlöse",0.85,1,0.2,0.85,1,0.2,0.85,1,0.2]
["Sonst. Erträge",0.5,1,0.2,0.5,1,0.2,0.5,1,0.2]
[]
[null,"Im laufenden Jahr bezahlt in %","USt-pflichtige Einkäufe in %","Umsatz-steuer in %","Im laufenden Jahr bezahlt in %","USt-pflichtige Einkäufe in %","Umsatzsteuer in %","Im laufenden Jahr bezahlt in %","USt-pflichtige Einkäufe in %","Umsatzsteuer in %"]
["Zahlungen/ Einkauf",0.9,0,0.2,0.9,0,0.2,0.9,0,0.2]
[]
[null,"Im laufenden Jahr bezahlt in %","USt-pflichtige Einkäufe in %","Umsatz-steuer in %","Im laufenden Jahr bezahlt in %","USt-pflichtige Einkäufe in %","Umsatz-steuer in %","Im laufenden Jahr bezahlt in %","USt-pflichtige Einkäufe in %","Umsatzsteuer in %"]
["USt.-Zahlungen",0.83,null,null,0.83,null,null,0.83]
["so. Aufwand",0.85,1,0.2,0.98,1,0.2,0.98,1,0.2]
[]
[null,{"$f":"Liquidität!$D$7","v":2017},{"$f":"Liquidität!E7","v":2018},{"$f":"Liquidität!F7","v":2019}]
[null,"Zinsenzu- und -abfluß in %"]
[{"$f":"Liquidität!B25","v":"Zinseinnahmen"},1,1,1]
[{"$f":"Liquidität!B26","v":"Zinsausgaben"},1,1,1]

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[null,{"$f":"+Übersichtsblatt!D4","v":"Allgemeine Angaben"},null,"Übersicht",null,null,{"$f":"+Übersichtsblatt!C8","v":"Umsatzplanung"}]
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[null,null,{"$f":"Stammdaten!D5","v":"BigNet Netzwerklösungen GmbH"}]
[]
["Plan Gewinn- und Verlustrechnung "]
["für die ersten drei Geschäftsjahre"]
[]
[null,null,null,"Jahr 1",null,"Jahr 2",null,"Jahr 3"]
["Nr","Posten","Anmerkung",{"$f":"Stammdaten!H8","v":2017},null,{"$f":"IF(D9>1801,D9+1,\"\")","v":2018},null,{"$f":"IF(F9=\"\",\"\",F9+1)","v":2019}]
[1,"  Umsatzerlöse",null,{"$f":"'Blatt 1 Umsätze'!D26","v":150000},{"$f":"IF(D$13=0,0,+D10/D$13)","v":0.96463022508038587},{"$f":"'Blatt 1 Umsätze'!E26","v":488937.5},{"$f":"IF(F$13=0,0,+F10/F$13)","v":0.98123573238341322},{"$f":"'Blatt 1 Umsätze'!F26","v":826625},null,{"$f":"IF(H$13=0,0,+H10/H$13)","v":1.0094642039383299}]
[2,"(+/-) Bestandsveränderungen ",null,{"$f":"'Blatt 2  BÄ'!D26","v":3000},1.9292604501607719E-2,{"$f":"'Blatt 2  BÄ'!E26","v":7000},1.4048114793166595E-2,{"$f":"'Blatt 2  BÄ'!F26","v":-10000},null,-1.2211876049458097E-2]
[3,"     Aktivierte Eigenleistungen",null,{"$f":"'Blatt 3 AktE'!E27","v":2500},1.607717041800643E-2,{"$f":"'Blatt 3 AktE'!F27","v":2350},4.7161528234202143E-3,{"$f":"'Blatt 3 AktE'!G27","v":2250},null,2.7476721111280721E-3]
[4,"Betriebsleistung ",null,{"$f":"SUM(D10:D12)","v":155500},1,{"$f":"SUM(F10:F12)","v":498287.5},1,{"$f":"SUM(H10:H12)","v":818875},null,1]
[5,"     Sonstige betriebl. Erträge",null,{"$f":"'Blatt 1 Umsätze'!D32","v":0},0,{"$f":"'Blatt 1 Umsätze'!E32","v":0},0,{"$f":"'Blatt 1 Umsätze'!F32","v":100},null,1.2211876049458099E-4]
[6,"Betriebsertrag",null,{"$f":"SUM(D13:D14)","v":155500},1,{"$f":"SUM(F13:F14)","v":498287.5},1,{"$f":"SUM(H13:H14)","v":818975},null,1.0001221187604945]
[7,"   (-) Wareneinsatz",null,{"$f":"'Blatt 4 WES'!D21*-1","v":-100},-6.4308681672025725E-4,{"$f":"-'Blatt 4 WES'!E21","v":-100},-2.0068735418809423E-4,{"$f":"-'Blatt 4 WES'!F21","v":-100},null,-1.2211876049458099E-4]
[8,"   (-) Personalaufwand  ",null,{"$f":"-'Blatt 5 Pers'!D26","v":-231420},-1.4882315112540192,{"$f":"-'Blatt 5 Pers'!E26","v":-374047.8},-0.75066663321877425,{"$f":"-'Blatt 5 Pers'!F26","v":-431632.40399999998},null,-0.5271041416577622]
[9,"   (-) Abschreibung",null,{"$f":"-Investitionen!E47-'Blatt 3 AktE'!E28","v":-12707.333333333334},-8.1719185423365495E-2,{"$f":"-Investitionen!F47-'Blatt 3 AktE'!F28","v":-15955.333333333332},-3.2020336318557725E-2,{"$f":"-Investitionen!G47-'Blatt 3 AktE'!G28","v":-16405.333333333332},null,-2.0033989721670989E-2]
[10,"   (-) Sonst. betriebl.  Aufwand",null,{"$f":"-'Blatt 6 S. Aufw'!D24","v":-37900},-0.24372990353697749,{"$f":"-'Blatt 6 S. Aufw'!E24","v":-45540},-9.1393021097258109E-2,{"$f":"-'Blatt 6 S. Aufw'!F24","v":-55309},null,-6.7542665241947797E-2]
[11,"Betriebsaufwand",null,{"$f":"SUM(D16:D19)","v":-282127.33333333337},-1.8143236870310828,{"$f":"SUM(F16:F19)","v":-435643.1333333333},-0.87428067798877818,{"$f":"SUM(H16:H19)","v":-503446.73733333329},null,-0.61480291538187548]
[12,"Betriebsergebnis",null,{"$f":"D15+D20","v":-126627.33333333337},-0.81432368703108282,{"$f":"F15+F20","v":62644.366666666698},0.12571932201122182,{"$f":"H15+H20","v":315528.26266666671},null,0.38531920337861908,null,"Formel für Jahr 1"]
[13,"   (+) Zinserträge","Eingabe erforderlich",{"$f":"Planbilanz!D26*Planbilanz!G26","v":118.00703517587958},7.5888768601851822E-4,{"$f":"+Planbilanz!E26*Planbilanz!H26","v":166.11774892048211},3.3337731514533701E-4,{"$f":"+Planbilanz!F26*Planbilanz!I26","v":778.23404777950873},null,9.5036977289514118E-4,null,"=Planbilanz!D26*Planbilanz!G26"]
[14,"   (-) Zinsaufwand",null,{"$f":"-Liquidität!D93","v":-4500},-2.8938906752411574E-2,{"$f":"-Liquidität!E93","v":-5500},-1.1037804480345182E-2,{"$f":"-Liquidität!F93","v":0},null,0]
[15,"Finanzergebnis",null,{"$f":"SUM(D22:D23)","v":-4381.9929648241205},-2.8180019066393058E-2,{"$f":"SUM(F22:F23)","v":-5333.882251079518},-1.0704427165199846E-2,{"$f":"SUM(H22:H23)","v":778.23404777950873},null,9.5036977289514118E-4]
[16,"Ergebnis",null,{"$f":"D21+D24","v":-131009.3262981575},-0.84250370609747582,{"$f":"F21+F24","v":57310.484415587183},0.11501489484602199,{"$f":"H21+H24","v":316306.49671444623},null,0.38626957315151422]
[17,"   (+) a.o.Erträge","Eingabe erforderlich",null,0,null,0,null,null,0]
[18,"   (-) a.o.Aufwendungen","Eingabe erforderlich",null,0,null,0,null,null,0]
[19,"   (-) Ertragsteuern ",null,{"$f":"SUM('Blatt 7 Steuern'!D18+'Blatt 7 Steuern'!D20)","v":-500},-3.2154340836012861E-3,{"$f":"SUM('Blatt 7 Steuern'!E18+'Blatt 7 Steuern'!E20)","v":-3081.905275974199},-6.1849941569359036E-3,{"$f":"SUM('Blatt 7 Steuern'!F18+'Blatt 7 Steuern'!F20)","v":-57070.008431994778},null,-6.9693186911304869E-2]
[20,"Gewinn/Verlust",null,{"$f":"SUM(D25:D28)","v":-131509.32629815751},-0.84571914018107719,{"$f":"SUM(F25:F28)","v":54228.579139612986},0.10882990068908609,{"$f":"SUM(H25:H28)","v":259236.48828245146},null,0.3165763862402094]
[21,"Entnahmen/Ausschüttungen",null,{"$f":"Liquidität!D20","v":0},null,{"$f":"Liquidität!E20","v":0},null,{"$f":"Liquidität!F20","v":0}]
[22,"Bilanzgewinn/verlust",null,{"$f":"+D29+D30","v":-131509.32629815751},null,{"$f":"+D31+F29+F30","v":-77280.747158544516},null,{"$f":"+F31+H29+H30","v":181955.74112390695}]

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[null,{"$f":"+Übersichtsblatt!B6","v":"Plan Gewinn- und Verlustrechnung"},null,"Übersicht",null,{"$f":"+Übersichtsblatt!C10","v":"Bestandsveränderungen"}]
[]
[null,null,{"$f":"'Plan G+V'!C3","v":"BigNet Netzwerklösungen GmbH"}]
[]
["Umsätze und sonstige betriebliche Erträge"]
["für die ersten drei Geschäftsjahre"]
[]
[null,null,null,"Jahr 1","Jahr 2","Jahr 3",null,{"$f":"D8","v":"Jahr 1"},null,{"$f":"E8","v":"Jahr 2"},null,{"$f":"F8","v":"Jahr 3"}]
[null,"Posten","Anmerkung",{"$f":"'Plan G+V'!D9","v":2017},{"$f":"'Plan G+V'!F9","v":2018},{"$f":"'Plan G+V'!H9","v":2019},null,{"$f":"D9","v":2017},null,{"$f":"E9","v":2018},null,{"$f":"F9","v":2019}]
["Waren/Produkte/Dienstleistungen INLAND",null,null,null,null,null,null,"Preis","Menge","Preis","Menge","Preis","Menge"]
[1,"Consulting Vertrag 1","ab Jahr 1",{"$f":"H11*I11","v":56250},{"$f":"J11*K11","v":56250},{"$f":"L11*M11","v":59625},null,1250,45,1250,45,{"$f":"+J11*1.06","v":1325},45]
[2,"Consulting Vertrag 2","ab Jahr 1",{"$f":"H12*I12","v":25000},{"$f":"J12*K12","v":25000},{"$f":"L12*M12","v":26500},null,1250,20,1250,20,{"$f":"+J12*1.06","v":1325},20]
[3,"Consulting Vertrag 3","ab Jahr 1",31250,31250,33125,null,1250,25,1250,25,{"$f":"+J13*1.06","v":1325},25]
[4,"Consulting Vertrag 4","ab Jahr 1",37500,75000,79500,null,1250,30,1250,60,{"$f":"+J14*1.06","v":1325},60]
[5,"Consulting Vertrag 5","ab Jahr 2",0,49687.5,99375,null,null,null,1325,37.5,1325,75]
[6,"Consulting Vertrag 6","ab Jahr 2",0,251750,397500,null,null,null,1325,190,1325,300]
[7,"Consulting Vertrag 7","ab Jahr 3",0,0,106000,null,null,null,null,null,1325,80]
[8,"Umsatzerlöse Inland",null,{"$f":"SUM(D11:D17)","v":150000},{"$f":"SUM(E11:E17)","v":488937.5},{"$f":"SUM(F11:F17)","v":801625}]
["Waren/Produkte/Dienstleistungen AUSLAND"]
[9,"Netzwerkarchitektiur - HotChat.de","Jahr 3",0,0,25000,null,null,null,null,null,25000,1]
[10,null,null,0,0,0]
[11,null,null,0,0,0]
[12,null,null,0,0,0]
[13,null,null,0,0,0]
[14,"Umsatzerlöse Ausland",null,{"$f":"SUM(D20:D24)","v":0},{"$f":"SUM(E20:E24)","v":0},{"$f":"SUM(F20:F24)","v":25000}]
["Summe Umsatzerlöse",null,null,{"$f":"D25+D18","v":150000},{"$f":"E25+E18","v":488937.5},{"$f":"F25+F18","v":826625}]
["Sonstige betriebl. Erträge"]
[15,"Anlagenverkauf - Computer ","Jahr 2",0,0,{"$f":"L28*M28","v":100},null,null,null,null,null,100,1]
[16,null,null,0,0,0]
[17,null,null,0,0,0]
[18,null,null,0,0,0]
["Summe sonstige betrieblich Erträge",null,null,{"$f":"SUM(D28:D31)","v":0},{"$f":"SUM(E28:E31)","v":0},{"$f":"SUM(F28:F31)","v":100}]

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[null,{"$f":"+Übersichtsblatt!C8","v":"Umsatzplanung"},null,"Übersicht",null,{"$f":"+Übersichtsblatt!C12","v":"Aktivierte Eigenleistungen"}]
[]
[null,null,{"$f":"'Plan G+V'!C3","v":"BigNet Netzwerklösungen GmbH"}]
[]
["Bestandsveränderungen / noch nicht abrechenbare Leistungen"]
["für die ersten drei Geschäftsjahre"]
[]
[null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
[null,"Posten","Anmerkung",{"$f":"'Plan G+V'!D9","v":2017},{"$f":"'Plan G+V'!F9","v":2018},{"$f":"'Plan G+V'!H9","v":2019}]
["Bestandsveränderungen/nna Leistungen",null,"Hier Namen des Produktes oder der Dienstleistung eingeben"]
[null,"Stand 1.1 Produkt/Leistung 1","Netzwerkarchitektur",0,{"$f":"D12","v":3000},{"$f":"E12","v":10000}]
[null,"- Stand 31.12 Produkt/Leistung 1",null,3000,10000,0]
[null,"Veränderung Produkt/Leistung 1",null,{"$f":"D12-D11","v":3000},{"$f":"E12-E11","v":7000},{"$f":"F12-F11","v":-10000}]
[null,"Stand 1.1 Produkt/Leistung 2",null,null,{"$f":"D15","v":0},{"$f":"E15","v":0}]
[null,"- Stand 31.12 Produkt/Leistung 2"]
[null,"Veränderung Produkt/Leistung 2",null,{"$f":"D15-D14","v":0},{"$f":"E15-E14","v":0},{"$f":"F15-F14","v":0}]
[null,"Stand 1.1 Produkt/Leistung 3",null,null,{"$f":"D18","v":0},{"$f":"E18","v":0}]
[null,"- Stand 31.12 Produkt/Leistung 3"]
[null,"Veränderung Produkt/Leistung 3",null,{"$f":"D18-D17","v":0},{"$f":"E18-E17","v":0},{"$f":"F18-F17","v":0}]
[null,"Stand 1.1 Produkt/Leistung 4",null,null,{"$f":"D21","v":0},{"$f":"E21","v":0}]
[null,"- Stand 31.12 Produkt/Leistung 4"]
[null,"Veränderung Produkt/Leistung 4",null,{"$f":"D21-D20","v":0},{"$f":"E21-E20","v":0},{"$f":"F21-F20","v":0}]
[null,"Stand 1.1 Produkt/Leistung 5",null,null,{"$f":"D24","v":0},{"$f":"E24","v":0}]
[null,"- Stand 31.12 Produkt/Leistung 5"]
[null,"Veränderung Produkt/Leistung 5",null,{"$f":"D24-D23","v":0},{"$f":"E24-E23","v":0},{"$f":"F24-F23","v":0}]
["Summe Bestandsveränderungen / nna Leistungen",null,null,{"$f":"D13+D16+D19+D22+D25","v":3000},{"$f":"E13+E16+E19+E22+E25","v":7000},{"$f":"F13+F16+F19+F22+F25","v":-10000}]
["Summe halbfertige und fertige Erzeugnisse / nna Leistungen",null,null,{"$f":"+D12+D15+D18+D21+D24","v":3000},{"$f":"+E12+E15+E18+E21+E24","v":10000},{"$f":"+F12+F15+F18+F21+F24","v":0}]
[]
[]
["Erläuterungen zu Bestandsveränderungen:"]
["Für Produzenten: Bitte geben Sie hier die geplanten Bestände (Wert) Ihrer halbfertigen und fertigen Produkte ein!"]
["Für Dienstleister: Bitte geben Sie hier den Wert bereits durchgeführter Dienstleistungen ein, die Sie am 31.12. noch "]
["nicht abgerechnet haben!"]

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[null,null,{"$f":"+Übersichtsblatt!C10","v":"Bestandsveränderungen"},null,"Übersicht",null,{"$f":"+Übersichtsblatt!C14","v":"Waren- und Materialeinsatz"}]
[]
[null,null,{"$f":"'Plan G+V'!C3","v":"BigNet Netzwerklösungen GmbH"}]
[]
["aktivierte Eigenleistungen"]
["für die ersten drei Geschäftsjahre"]
[]
[null,null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
[null,"Posten","Anmerkung","Nutzungsdauer",{"$f":"'Plan G+V'!D9","v":2017},{"$f":"'Plan G+V'!F9","v":2018},{"$f":"'Plan G+V'!H9","v":2019}]
[null,"Bezeichnung","Hier eintragen, um welche Eigenleistung es sich handelt","Geben Sie hier die erwartete Nutzungsdauer ein"]
[1,"GOD I","Netzwerkrechner",5,2500]
[2,"   Abschreibung",null,null,{"$f":"IF(D11=\"\",0,E11/D11)","v":500},{"$f":"IF(D11=\"\",0,IF(D11<2,F11/D11,(E11+F11)/D11))","v":500},{"$f":"IF(D11=\"\",0,IF(D11<2,G11/D11,IF(D11<3,(F11+G11)/D11,(E11+F11+G11)/D11)))","v":500}]
[3,"GOD II","Netzwerkrechner",5,0,2350]
[4,"   Abschreibung",null,null,{"$f":"IF(D13=\"\",0,E13/D13)","v":0},{"$f":"IF(D13=\"\",0,IF(D13<2,F13/D13,(E13+F13)/D13))","v":470},{"$f":"IF(D13=\"\",0,IF(D13<2,G13/D13,IF(D13<3,(F13+G13)/D13,(E13+F13+G13)/D13)))","v":470}]
[5,"GOD III","Netzwerkrechner",5,0,0,2250]
[6,"   Abschreibung",null,null,{"$f":"IF(D15=\"\",0,E15/D15)","v":0},{"$f":"IF(D15=\"\",0,IF(D15<2,F15/D15,(E15+F15)/D15))","v":0},{"$f":"IF(D15=\"\",0,IF(D15<2,G15/D15,IF(D15<3,(F15+G15)/D15,(E15+F15+G15)/D15)))","v":450}]
[7]
[8,"   Abschreibung",null,null,{"$f":"IF(D17=\"\",0,E17/D17)","v":0},{"$f":"IF(D17=\"\",0,IF(D17<2,F17/D17,(E17+F17)/D17))","v":0},{"$f":"IF(D17=\"\",0,IF(D17<2,G17/D17,IF(D17<3,(F17+G17)/D17,(E17+F17+G17)/D17)))","v":0}]
[9]
[10,"   Abschreibung",null,null,{"$f":"IF(D19=\"\",0,E19/D19)","v":0},{"$f":"IF(D19=\"\",0,IF(D19<2,F19/D19,(E19+F19)/D19))","v":0},{"$f":"IF(D19=\"\",0,IF(D19<2,G19/D19,IF(D19<3,(F19+G19)/D19,(E19+F19+G19)/D19)))","v":0}]
[11]
[12,"   Abschreibung",null,null,{"$f":"IF(D21=\"\",0,E21/D21)","v":0},{"$f":"IF(D21=\"\",0,IF(D21<2,F21/D21,(E21+F21)/D21))","v":0},{"$f":"IF(D21=\"\",0,IF(D21<2,G21/D21,IF(D21<3,(F21+G21)/D21,(E21+F21+G21)/D21)))","v":0}]
[13]
[14,"   Abschreibung",null,null,{"$f":"IF(D23=\"\",0,E23/D23)","v":0},{"$f":"IF(D23=\"\",0,IF(D23<2,F23/D23,(E23+F23)/D23))","v":0},{"$f":"IF(D23=\"\",0,IF(D23<2,G23/D23,IF(D23<3,(F23+G23)/D23,(E23+F23+G23)/D23)))","v":0}]
[15]
[16,"   Abschreibung",null,null,{"$f":"IF(D25=\"\",0,E25/D25)","v":0},{"$f":"IF(D25=\"\",0,IF(D25<2,F25/D25,(E25+F25)/D25))","v":0},{"$f":"IF(D25=\"\",0,IF(D25<2,G25/D25,IF(D25<3,(F25+G25)/D25,(E25+F25+G25)/D25)))","v":0}]
["Summe Eigenleistungen",null,null,null,{"$f":"E11+E13+E15+E17+E19+E21+E23+E25","v":2500},2350,2250]
["Summe Abschreibungen",null,null,null,500,970,1420]
["Akt. Eigenleistungen 31.12.",null,null,null,{"$f":"E27-E28","v":2000},{"$f":"F27-F28+E29","v":3380},{"$f":"G27-G28+F29","v":4210}]
[]
["Erläuterungen zu aktivierte Eigenleistungen:"]
["Bitte hier alle selbst erstellten Anlagegüter (Ausnahme: selbst erstellte immaterielle Anlagegüter wie zB Software) eingeben!"]

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[null,{"$f":"+Übersichtsblatt!C12","v":"Aktivierte Eigenleistungen"},null,"Übersicht",null,{"$f":"+Übersichtsblatt!C16","v":"Personalplanung"}]
[]
[null,null,{"$f":"'Plan G+V'!C3","v":"BigNet Netzwerklösungen GmbH"}]
[]
["Wareneinsatz und Materialeinkauf"]
["für die ersten drei Geschäftsjahre"]
[]
[null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
[null,"Posten","Anmerkung",{"$f":"'Plan G+V'!D9","v":2017},{"$f":"'Plan G+V'!F9","v":2018},{"$f":"'Plan G+V'!H9","v":2019}]
["Material (Roh-,Hilfs- u. Betriebsst.)"]
[1,"Materialbestand 1.1.",null,null,{"$f":"D13","v":0},{"$f":"E13","v":0}]
[2,"Zukäufe"]
[3,"Materialbestand 31.12."]
[4,"Materialeinsatz",null,{"$f":"D11+D12-D13","v":0},{"$f":"E11+E12-E13","v":0},{"$f":"F11+F12-F13","v":0}]
["(Handels)Waren"]
[5,"Warenbestand 1.1.",null,0,{"$f":"D18","v":300},{"$f":"E18","v":300}]
[6,"Zukäufe",null,400,100,100]
[7,"Warenbestand 31.12.",null,300,300,300]
[8,"Wareneinsatz",null,{"$f":"D16+D17-D18","v":100},{"$f":"E16+E17-E18","v":100},{"$f":"F16+F17-F18","v":100}]
["Waren- und Materialbestand 31.12.",null,null,{"$f":"D13+D18","v":300},300,300]
["Waren- und Materialeinsatz",null,null,100,100,100]
["Waren- und Materialeinkauf",null,null,{"$f":"+D12+D17","v":400},{"$f":"+E12+E17","v":100},{"$f":"+F12+F17","v":100}]
[]
[]
[]
[]
["Erläuterungen: Tragen Sie hier den Wert aller Waren und Materialien zum 1.1. und 31.12. eines Planjahres"]
["sowie die Zukäufe ein. Dazu gehören auch Bezugskosten. Darunter sind Aufwendungen zu verstehen, "]
["die gegenüber Dritten entstehen, um in den Besitz der Waren bzw. der Dienstleistungen zu kommen. "]
["(Bsp: Frachtkosten)."]

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[null,{"$f":"+Übersichtsblatt!C14","v":"Waren- und Materialeinsatz"},null,null,"Übersicht",null,null,{"$f":"+Übersichtsblatt!C18","v":"Sonstiger Aufwand"}]
[null,null,{"$f":"'Plan G+V'!C3","v":"BigNet Netzwerklösungen GmbH"}]
[]
["Personalaufwand"]
["für die ersten drei Geschäftsjahre"]
[]
[null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
[null,"Posten","Anmerkungen",{"$f":"'Plan G+V'!D9","v":2017},{"$f":"'Plan G+V'!F9","v":2018},{"$f":"'Plan G+V'!H9","v":2019},null,{"$f":"D8","v":2017},null,null,null,null,null,null,null,null,{"$f":"E8","v":2018},null,null,null,null,null,null,null,null,{"$f":"F8","v":2019}]
[null,"Bezeichnung (zB Geschäftsführer,...)",null,"DG-Gesamtkosten","DG-Gesamtkosten","DG-Gesamtkosten",null,"Bruttolohn pM","Monate","HBmGl.",{"$f":"Allg.Angaben!C14","v":"DB zur SV%"},{"$f":"+Allg.Angaben!D14","v":"DB% (FLAF)"},{"$f":"+Allg.Angaben!E14","v":"DZ%*"},{"$f":"+Allg.Angaben!F14","v":"KommSt%"},{"$f":"+Allg.Angaben!G14","v":"BV-Kasse%"},{"$f":"+Allg.Angaben!H14","v":"DB (U-Bahn)**"},"Bruttolohn pM","Monate","HBmGl.","DG-Beitrag%","DB%","DZ%","KSt%","Abf.%",{"$f":"+Allg.Angaben!H14","v":"DB (U-Bahn)**"},"Bruttolohn pM","Monate","HBmGl.","DG-Beitrag%","DB%","DZ%","KSt%","Abf.%",{"$f":"+Allg.Angaben!H14","v":"DB (U-Bahn)**"}]
[1,"GF 1","ab Jänner 2017",{"$f":"(IF($H10>J10,P10+J10*14*K10+$H10*14*SUM(L10:O10),P10+$H10*14*SUM(K10:O10))+$H10*14)/12*I10","v":73080},{"$f":"(IF($Q10>S10,Y10+S10*14*T10+$Q10*14*SUM(U10:X10),Y10+$Q10*14*SUM(T10:X10))+$Q10*14)/12*R10","v":80388},{"$f":"(IF($Z10>AB10,AH10+AB10*14*AC10+$Z10*14*SUM(AD10:AG10),AH10+$Z10*14*SUM(AC10:AG10))+$Z10*14)/12*AA10","v":88426.799999999988},1,4000,12,{"$f":"+Allg.Angaben!B15","v":4980},{"$f":"+Allg.Angaben!C15","v":0.21479999999999999},{"$f":"+Allg.Angaben!D15","v":4.1000000000000002E-2},{"$f":"+Allg.Angaben!E15","v":3.8999999999999998E-3},{"$f":"+Allg.Angaben!F15","v":0.03},{"$f":"+Allg.Angaben!G15","v":1.5299999999999999E-2},{"$f":"+Allg.Angaben!H15","v":0},{"$f":"+H10*1.1","v":4400},12,{"$f":"+Allg.Angaben!B16","v":5129.4000000000005},{"$f":"+Allg.Angaben!C16","v":0.21479999999999999},{"$f":"+Allg.Angaben!D16","v":4.1000000000000002E-2},{"$f":"+Allg.Angaben!E16","v":3.8999999999999998E-3},{"$f":"+Allg.Angaben!F16","v":0.03},{"$f":"+Allg.Angaben!G16","v":1.5299999999999999E-2},{"$f":"+Allg.Angaben!H16","v":0},{"$f":"+Q10*1.1","v":4840},12,{"$f":"Allg.Angaben!B17","v":5283.2820000000011},{"$f":"Allg.Angaben!C17","v":0.21479999999999999},{"$f":"Allg.Angaben!D17","v":4.1000000000000002E-2},{"$f":"Allg.Angaben!E17","v":3.8999999999999998E-3},{"$f":"Allg.Angaben!F17","v":0.03},{"$f":"Allg.Angaben!G17","v":1.5299999999999999E-2},{"$f":"+Allg.Angaben!$H$17","v":0}]
[2,"GF 2","ab Jänner 2017",73080,80388,{"$f":"(IF($Z11>AB11,AH11+AB11*14*AC11+$Z11*14*SUM(AD11:AG11),AH11+$Z11*14*SUM(AC11:AG11))+$Z11*14)/12*AA11","v":88426.799999999988},1,4000,12,{"$f":"+J10","v":4980},0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,{"$f":"+H11*1.1","v":4400},12,{"$f":"+S10","v":5129.4000000000005},{"$f":"+T10","v":0.21479999999999999},4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,{"$f":"+Q11*1.1","v":4840},12,{"$f":"AB10","v":5283.2820000000011},{"$f":"AC10","v":0.21479999999999999},{"$f":"AD10","v":4.1000000000000002E-2},{"$f":"AE10","v":3.8999999999999998E-3},{"$f":"AF10","v":0.03},1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[3,"Assistenz 1","ab Jänner 2017",27405,28227.149999999998,29073.964500000002,1,1500,12,{"$f":"+J11","v":4980},{"$f":"+K11","v":0.21479999999999999},{"$f":"+L11","v":4.1000000000000002E-2},{"$f":"+M11","v":3.8999999999999998E-3},{"$f":"+N11","v":0.03},{"$f":"+O11","v":1.5299999999999999E-2},{"$f":"+P11","v":0},{"$f":"+H12*1.03","v":1545},12,{"$f":"+S11","v":5129.4000000000005},{"$f":"+T11","v":0.21479999999999999},{"$f":"+U11","v":4.1000000000000002E-2},{"$f":"+V11","v":3.8999999999999998E-3},{"$f":"+W11","v":0.03},{"$f":"+X11","v":1.5299999999999999E-2},{"$f":"+Y11","v":0},{"$f":"+Q12*1.03","v":1591.3500000000001},12,{"$f":"AB11","v":5283.2820000000011},{"$f":"AC11","v":0.21479999999999999},4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[4,"Assistenz 2","ab November 2017",4567.5,28227.149999999998,29073.964500000002,1,1500,2,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,{"$f":"+H13*1.03","v":1545},12,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,{"$f":"+Q13*1.03","v":1591.3500000000001},12,5283.2820000000011,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[5,"Techniker 1","ab März 2017",38062.5,47958.75,50356.6875,1,2500,10,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,{"$f":"+H14*1.05","v":2625},12,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,{"$f":"+Q14*1.05","v":2756.25},12,5283.2820000000011,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[6,"Techniker 2","ab September 2017",15225,47958.75,50356.6875,1,2500,4,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,{"$f":"+H15*1.05","v":2625},12,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,{"$f":"+Q15*1.05","v":2756.25},12,5283.2820000000011,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[7,"Techniker 3","ab Jänner 2018",0,45675,47958.75,1,null,null,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,2500,12,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,{"$f":"+Q16*1.05","v":2625},12,5283.2820000000011,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[8,"Techniker 4","ab September 2018",0,15225,47958.75,1,null,null,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,2500,4,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,{"$f":"+Q17*1.05","v":2625},12,5283.2820000000011,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[9,null,null,0,0,0,1,null,null,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5283.2820000000011,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[10,null,null,0,0,0,1,null,null,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5283.2820000000011,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[11,null,null,0,0,0,1,null,null,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5283.2820000000011,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[12,null,null,0,0,0,1,null,null,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5283.2820000000011,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[13,null,null,0,0,0,1,null,null,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5283.2820000000011,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[14,null,null,0,0,0,1,null,null,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5283.2820000000011,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[15,null,null,0,0,0,1,null,null,4980,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,5129.4000000000005,0.21479999999999999,4.1000000000000002E-2,3.8999999999999998E-3,0.03,1.5299999999999999E-2,0,null,null,{"$f":"AB23","v":5283.2820000000011},{"$f":"AC23","v":0.21479999999999999},{"$f":"AD23","v":4.1000000000000002E-2},{"$f":"AE23","v":3.8999999999999998E-3},{"$f":"AF23","v":0.03},1.5299999999999999E-2,{"$f":"+Allg.Angaben!$H$17","v":0}]
[16,"Bonuszahlungen ","Geben Sie hier die Summe aller Bonuszahlungen ein, die Sie planen",null,null,null,1]
["Summe Personalaufwand",null,null,{"$f":"SUM(D10:D25)","v":231420},{"$f":"SUM(E10:E25)","v":374047.8},{"$f":"SUM(F10:F25)","v":431632.40399999998}]

{"sheet":"Blatt 6 S. Aufw","index":10,"n_rows":25,"n_cols":11,"rows_kept":25,"cut":false,"hidden":false,"merged":[[24,3,24,5],[1,0,1,9],[2,0,2,9],[0,8,0,9],[23,0,23,2],[6,1,6,5]]}
[null,{"$f":"+Übersichtsblatt!C16","v":"Personalplanung"},null,null,"Übersicht",null,null,null,{"$f":"+Übersichtsblatt!C20","v":"Steuerberechnung"}]
[{"$f":"'Plan G+V'!C3","v":"BigNet Netzwerklösungen GmbH"}]
["sonstige Aufwendungen"]
[]
[null,null,null,"Jahr 1","Jahr 2","Jahr 3","Jahr 1","Jahr 2","Jahr 3","Jahr 4","Kontroll-"]
[null,"Posten","Anmerkung",{"$f":"'Plan G+V'!D9","v":2017},{"$f":"'Plan G+V'!F9","v":2018},{"$f":"'Plan G+V'!H9","v":2019},{"$f":"D6","v":2017},{"$f":"E6","v":2018},{"$f":"F6","v":2019},{"$f":"IFERROR(I6+1,\"\")","v":2020},"Summe OK?"]
[null,"sonstige Aufwendungen",null,null,null,null,"zahlungswirksam","zahlungswirksam","zahlungswirksam","zahlungswirksam"]
[null,"Versicherungen","zahlbar Jahresbeginn",2000,2100,2205,2000,2100,2205,0,{"$f":"IF(SUM(D8:F8)=SUM(G8:J8),\"OK\",\"prüfen\")","v":"OK"}]
[null,"Mietaufwand, Pacht, Leasing","zahlbar Monatsbeginn",9600,9600,9600,9600,9600,9600,0,{"$f":"IF(SUM(D9:F9)=SUM(G9:J9),\"OK\",\"prüfen\")","v":"OK"}]
[null,"Marketing/Werbung",null,4000,6000,9000,3600,5800,8700,900,"OK"]
[null,"Instandhaltung",null,4000,6000,9000,3600,5800,8700,900,"OK"]
[null,"KFZ-Aufwand",null,4000,6000,9000,3600,5800,8700,900,"OK"]
[null,"Telekommunikationsaufwand","zahlbar am 5. des Folgemonats",2400,2640,2904,2200,2620,2882,242,"OK"]
[null,"Porto",null,null,null,null,null,null,null,null,"OK"]
[null,"Buchhaltung/Beratung","EUR 4.000 Folgejahr",10000,10000,10000,6000,10000,10000,4000,"OK"]
[null,"Reisekosten","zahlbar im Folgemonat",1900,3200,3600,{"$f":"D16/12*11","v":1741.6666666666667},{"$f":"+D16/12*1+E16/12*11","v":3091.666666666667},{"$f":"+F16/12*11+E16/12*1","v":3566.6666666666665},300,"OK"]
[null,"Steuern (sonstige)",null,null,null,null,null,null,null,null,"OK"]
[null,"Abgaben/Gebühren",null,null,null,null,null,null,null,null,"OK"]
[null,"Fremdleistungen",null,null,null,null,null,null,null,null,"OK"]
[null,"sonstiger Aufwand:",null,null,null,null,null,null,null,null,"OK"]
[null,null,null,null,null,null,null,null,null,null,"OK"]
[null,null,null,null,null,null,null,null,null,null,"OK"]
[null,null,null,null,null,null,null,null,null,null,"OK"]
["Summe sonstige Aufwendungen",null,null,{"$f":"SUM(D8:D23)","v":37900},45540,55309,32341.666666666668,44811.666666666664,54353.666666666664,7242,{"$f":"IF(SUM(D24:F24)=SUM(G24:J24),\"OK\",\"prüfen\")","v":"OK"}]
[null,null,null,"Hilfs-Rechengrößen für Blatt \"Allg.Angaben - Zeile 48\"",null,null,{"$f":"IFERROR(G24/D24,0)","v":0.85334212840809154},{"$f":"IFERROR(H24/E24,0)","v":0.984006734006734},{"$f":"IFERROR(I24/F24,0)","v":0.98272734395246097}]

{"sheet":"Blatt 7 Steuern","index":11,"n_rows":45,"n_cols":16,"rows_kept":45,"cut":false,"hidden":false,"merged":[[22,1,22,2],[44,1,44,2],[19,1,19,2],[7,1,7,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[14,1,14,2],[15,1,15,2],[16,1,16,2],[18,1,18,2],[17,1,17,2],[15,15,20,18],[2,0,2,5],[3,0,3,5],[1,0,1,5],[17,8,18,9],[16,11,16,13],[13,1,13,2],[11,9,11,10]]}
[null,{"$f":"+Übersichtsblatt!C18","v":"Sonstiger Aufwand"},null,"Übersicht",null,{"$f":"+Übersichtsblatt!B22","v":"Investitionsplanung"}]
[{"$f":"'Plan G+V'!C3","v":"BigNet Netzwerklösungen GmbH"}]
["Steuerberechnungen"]
[]
[]
[null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
[null,"Posten","Anmerkung",{"$f":"'Plan G+V'!D9","v":2017},{"$f":"'Plan G+V'!F9","v":2018},{"$f":"'Plan G+V'!H9","v":2019}]
[1,"Ergebnis vor Steuern",null,{"$f":"'Plan G+V'!D25","v":-131009.3262981575},{"$f":"'Plan G+V'!F25","v":57310.484415587183},{"$f":"'Plan G+V'!H25","v":316306.49671444623}]
[2,"+/- Steuerliche Mehrwenigerrechnung"]
[3,"- Absetzbeträge"]
[4,"Zwischensumme",null,{"$f":"SUM(D8:D10)","v":-131009.3262981575},{"$f":"SUM(E8:E10)","v":57310.484415587183},{"$f":"SUM(F8:F10)","v":316306.49671444623}]
[5,"Stand Verlustvortrag",null,null,{"$f":"-MIN(D14,0)","v":131009.3262981575},{"$f":"-MIN(E14,0)+E12+E13","v":88026.462986467115},{"$f":"-MIN(F14,0)+F12+F13","v":0},null,null,"Verlustvortragsgrenze"]
[null,"-Verlustvortrag verrechenbar",null,{"$f":"-IF(AND(D11>0,D12>0),MIN(D12,D11*(1-I13)),0)","v":0},{"$f":"-IF(AND(E11>0,E12>0),MIN(E12,E11*(J13)),0)","v":-42982.863311690387},{"$f":"-IF(AND(F11>0,F12>0),MIN(F12,F11*(K13)),0)","v":-88026.462986467115},null,null,{"$f":"IF(Stammdaten!D6=\"GmbH\",Allg.Angaben!D8,IF(Stammdaten!D6=\"AG\",Allg.Angaben!D8,Allg.Angaben!D9))","v":0.75},{"$f":"IF(Stammdaten!D6=\"GmbH\",Allg.Angaben!E8,IF(Stammdaten!D6=\"AG\",Allg.Angaben!E8,Allg.Angaben!E9))","v":0.75},{"$f":"IF(Stammdaten!D6=\"GmbH\",Allg.Angaben!F8,IF(Stammdaten!D6=\"AG\",Allg.Angaben!F8,Allg.Angaben!F9))","v":0.75}]
[6,"Steuerpflichtiger Gewinn",null,{"$f":"D11+D13","v":-131009.3262981575},{"$f":"E11+E13","v":14327.621103896796},{"$f":"F11+F13","v":228280.03372797911}]
[7,"Körperschaftssteuer vorläufig",null,{"$f":"-IF(Stammdaten!$D$6=\"AG\",MAX(D14*Allg.Angaben!$D$6,3500),IF(Stammdaten!$D$6=\"GmbH\",MAX(D14*Allg.Angaben!$D$6,$M$19),0))","v":-500},{"$f":"-IF(Stammdaten!$D$6=\"AG\",MAX(E14*Allg.Angaben!$D$6,3500),IF(Stammdaten!$D$6=\"GmbH\",MAX(E14*Allg.Angaben!$D$6,$M$19),0))","v":-3581.905275974199},{"$f":"-IF(Stammdaten!$D$6=\"AG\",MAX(F14*Allg.Angaben!$D$6,3500),IF(Stammdaten!$D$6=\"GmbH\",MAX(F14*Allg.Angaben!$D$6,$M$19),0))","v":-57070.008431994778},null,null,null,null,null,{"$f":"IF(Stammdaten!$D$6=\"GmbH\",IF(AND('Blatt 7 Steuern'!E15<-500,N18<5),MIN(-'Blatt 7 Steuern'!E15-500,E16),0),IF(Stammdaten!$D$6=\"GmbH\",IF(AND('Blatt 7 Steuern'!E15<-1000,N18>5,N18<10),MIN(-'Blatt 7 Steuern'!E15-1000,E16),0),IF(Stammdaten!$D$6=\"GmbH\",IF(AND('Blatt 7 Steuern'!E15<-1750,N18>10),MIN(-'Blatt 7 Steuern'!E15-1750,E16),0),IF(Stammdaten!$D$6=\"AG\",IF('Blatt 7 Steuern'!E15<-3500,MIN(-'Blatt 7 Steuern'!E15-3500,E16),0),0))))","v":500}]
[8,"Verrechenbare MindestKSt 1.1.",null,null,{"$f":"D19","v":500},{"$f":"E19","v":0},null,null,null,null,null,null,null,null,null,"=IF(Stammdaten!$D$6=\"GmbH\";IF('Blatt 7 Steuern'!E15<-1750;MIN(-'Blatt 7 Steuern'!E15-1750;E16);0);IF(Stammdaten!$D$6=\"AG\";IF('Blatt 7 Steuern'!E15<-3500;MIN(-'Blatt 7 Steuern'!E15-3500;E16);0);0))"]
[9,"Verbrauch MindestKSt",null,null,{"$f":"IF(Stammdaten!$D$6=\"GmbH\",IF('Blatt 7 Steuern'!E15<-500,MIN(-'Blatt 7 Steuern'!E15-500,E16),0),IF(Stammdaten!$D$6=\"AG\",IF('Blatt 7 Steuern'!E15<-3500,MIN(-'Blatt 7 Steuern'!E15-3500,E16),0),0))","v":500},{"$f":"IF(Stammdaten!$D$6=\"GmbH\",IF('Blatt 7 Steuern'!F15<-500,MIN(-'Blatt 7 Steuern'!F15-500,F16),0),IF(Stammdaten!$D$6=\"AG\",IF('Blatt 7 Steuern'!F15<-3500,MIN(-'Blatt 7 Steuern'!F15-3500,F16),0),0))","v":0},null,null,null,null,null,"Nebenrechnung Höhe MiKö (alter Gesellschaft)"]
[10,"Körperschaftssteueraufwand",null,{"$f":"D15+D17","v":-500},{"$f":"E15+E17","v":-3081.905275974199},{"$f":"F15+F17","v":-57070.008431994778},null,null,"Verrechenbare MindestKSt 31.12.\nNebenrechnung",null,null,null,{"$f":"YEAR(TODAY())","v":2018},{"$f":"$M$18-D7","v":1}]
[11,"Verrechenbare MindestKSt 31.12.",null,{"$f":"IF(Stammdaten!$D$6=\"GmbH\",J20,IF(Stammdaten!$D$6=\"AG\",J21,0))","v":500},{"$f":"IF(Stammdaten!D6=\"AG\",IF('Blatt 7 Steuern'!E14*Allg.Angaben!$D$6<70000*0.05,70000*0.05-MAX(E14*Allg.Angaben!$D$6,0)),IF(Stammdaten!D6=\"GmbH\",IF('Blatt 7 Steuern'!E14*Allg.Angaben!$D$6<500,500-MAX(E14*Allg.Angaben!$D$6,0)),0))+E16-E17","v":0},{"$f":"IF(Stammdaten!D6=\"AG\",IF('Blatt 7 Steuern'!F14*0.25<70000*0.05,70000*0.05-MAX(F14*0.25,0)),IF(Stammdaten!D6=\"GmbH\",IF('Blatt 7 Steuern'!F14*0.25<500,500-MAX(F14*0.25,0)),0))+F16-F17","v":0},null,null,null,null,null,"MiKö 0-5 Jahre",500,{"$f":"IF($N$18<=5,M19,0)","v":500}]
[12,"Einkommensteuer",null,{"$f":"-IF(Stammdaten!$E$6=2,D45,0)","v":0},{"$f":"-IF(Stammdaten!$E$6=2,E45,0)","v":0},{"$f":"-IF(Stammdaten!$E$6=2,F45,0)","v":0},null,null,"GmbH",{"$f":"IF(Stammdaten!$D$6=\"GmbH\",IF(D14*Allg.Angaben!$D$6<500,-MAX(D14*Allg.Angaben!$D$6,0)-D15,0))","v":500},null,"MiKö 5-10 Jahre",1000,{"$f":"IF(AND($N$18<=10,$N$18>5),M20,0)","v":0}]
["Absetzbeträge wurden zur Vereinfachung der Berechnung vernachlässigt.",null,null,null,null,null,null,null,"AG",{"$f":"IF(Stammdaten!$D$6=\"AG\",IF(D14*Allg.Angaben!$D$6<3500,-MAX(D14*Allg.Angaben!$D$6,0)-D15,0))","v":false},null,"MiKö > 10 Jahre",1750,{"$f":"IF(AND($N$18>10),M21,0)","v":0}]
["Steuerberechnungen nach Tarif",null,"nur bei Einkommensteuerpflicht!",null,null,null,null,null,null,null,null,"Nebenrechnung","MAX",{"$f":"MAX(N19:N21)","v":500}]
[13,"Steuerpflichtiger Gewinn",null,{"$f":"IF(Stammdaten!$E$6=2,MAX(D$14,0),0)","v":0},{"$f":"IF(Stammdaten!$E$6=2,MAX(E$14,0),0)","v":0},{"$f":"IF(Stammdaten!$E$6=2,MAX(F$14,0),0)","v":0}]
[14,"Tarifstufe I (bis)",{"$f":"I24","v":11000},{"$f":"IF(D$23<=$C24,D$23,0)","v":0},{"$f":"IF(E$23<=$C24,E$23,0)","v":0},{"$f":"IF(F$23<=$C24,F$23,0)","v":0},{"$f":"IF(G$23<=$C24,G$23,0)","v":0},null,{"$f":"Allg.Angaben!E24","v":11000},{"$f":"Allg.Angaben!F24","v":0},{"$f":"Allg.Angaben!G24","v":0}]
[15,"Steuersatz",{"$f":"K24","v":0},{"$f":"D24*$C25","v":0},{"$f":"E24*$C25","v":0},{"$f":"F24*$C25","v":0},{"$f":"G24*$C25","v":0},null,{"$f":"Allg.Angaben!E25","v":18000},{"$f":"Allg.Angaben!F25","v":1750},{"$f":"Allg.Angaben!G25","v":0.25},{"$f":"+I25*K25","v":4500},{"$f":"+L25/I25","v":0.25}]
[16,"Zwischensumme",null,null,null,null,null,null,{"$f":"Allg.Angaben!E26","v":31000},{"$f":"Allg.Angaben!F26","v":4550},{"$f":"Allg.Angaben!G26","v":0.35},10850,0.35]
[17,"Tarifstufe II (bis)",{"$f":"I25","v":18000},{"$f":"IF(AND(D$23<=$C27,D$23>$C$24),D$23,0)","v":0},{"$f":"IF(AND(E$23<=$C27,E$23>$C$24),E$23,0)","v":0},{"$f":"IF(AND(F$23<=$C27,F$23>$C$24),F$23,0)","v":0},{"$f":"IF(AND(G$23<=$C27,G$23>$C$24),G$23,0)","v":0},null,{"$f":"Allg.Angaben!E27","v":60000},{"$f":"Allg.Angaben!F27","v":12180},{"$f":"Allg.Angaben!G27","v":0.42},25200,0.42]
[18,"Steuersatz",{"$f":"K25","v":0.25},{"$f":"MAX((D27-$C$24)*$C$28,0)","v":0},{"$f":"MAX((E27-$C$24)*$C$28,0)","v":0},{"$f":"MAX((F27-$C$24)*$C$28,0)","v":0},{"$f":"MAX((G27-$C$24)*$J$25/15000,0)","v":0},null,{"$f":"Allg.Angaben!E28","v":90000},{"$f":"Allg.Angaben!F28","v":14400},{"$f":"Allg.Angaben!G28","v":0.48},43200,0.48]
[19,"Zwischensumme",null,null,null,null,null,null,{"$f":"Allg.Angaben!E29","v":90000},{"$f":"Allg.Angaben!F29","v":0},{"$f":"Allg.Angaben!G29","v":0.5},45000,0.5]
[20,"Tarifstufe III (bis)",{"$f":"I26","v":31000},{"$f":"IF(AND(D$23<=$C30,D$23>$C$27),D$23,0)","v":0},{"$f":"IF(AND(E$23<=$C30,E$23>$C$27),E$23,0)","v":0},{"$f":"IF(AND(F$23<=$C30,F$23>$C$27),F$23,0)","v":0},{"$f":"IF(AND(G$23<=$C30,G$23>$C$27),G$23,0)","v":0},null,1000000,{"$f":"Allg.Angaben!F30","v":455000},{"$f":"+Allg.Angaben!G30","v":0.55000000000000004},550000,0.55000000000000004]
[21,"Steuersatz",{"$f":"K26","v":0.35},{"$f":"MAX(((D30-$C$27)*$L$26)/$I$26+$J$25,0)","v":0},{"$f":"MAX(((E30-$C$27)*$L$26)/$I$26+$J$25,0)","v":0},{"$f":"MAX(((F30-$C$27)*$L$26)/$I$26+$J$25,0)","v":0},{"$f":"MAX(((G30-$C$27)*11335)/26000+$J$25,0)","v":0}]
[22,"Zwischensumme"]
[23,"Tarifstufe IV (bis)",{"$f":"I27","v":60000},{"$f":"IF(AND(D$23<=$C33,D$23>$C$30),D$23,0)","v":0},{"$f":"IF(AND(E$23<=$C33,E$23>$C$30),E$23,0)","v":0},{"$f":"IF(AND(F$23<=$C33,F$23>$C$30),F$23,0)","v":0},{"$f":"IF(G$23>$C33,G$23,0)","v":0}]
[24,"Steuersatz",{"$f":"K27","v":0.42},{"$f":"MAX(((D33-$C$30)*$L$27)/$I$27+$J$26+$J$25,0)","v":0},{"$f":"MAX(((E33-$C$30)*$L$27)/$I$27+$J$26+$J$25,0)","v":0},{"$f":"MAX(((F33-$C$30)*$L$27)/$I$27+$J$26+$J$25,0)","v":0},{"$f":"MAX((G33-$C33)/2+$J$26,0)","v":0}]
[25,"Zwischensumme"]
[26,"Tarifstufe V (bis)",{"$f":"I28","v":90000},{"$f":"IF(AND(D$23<=$C36,D$23>$C$33),D$23,0)","v":0},{"$f":"IF(AND(E$23<=$C36,E$23>$C$33),E$23,0)","v":0},{"$f":"IF(AND(F$23<=$C36,F$23>$C$33),F$23,0)","v":0}]
[27,"Steuersatz",{"$f":"+K28","v":0.48},{"$f":"MAX(((D36-$C$33)*$L$28)/$I$28+$J$27+$J$26+$J$25,0)","v":0},{"$f":"MAX(((E36-$C$33)*$L$28)/$I$28+$J$27+$J$26+$J$25,0)","v":0},{"$f":"MAX(((F36-$C$33)*$L$28)/$I$28+$J$27+$J$26+$J$25,0)","v":0}]
[28,"Zwischensumme"]
[29,"Tarifstufe VI (ab)",{"$f":"+I29","v":90000},{"$f":"IF(AND(D23>$C$39,D23<$C$42),D23,0)","v":0},{"$f":"IF(AND(E23>$C$39,E23<$C$42),E23,0)","v":0},{"$f":"IF(AND(F23>$C$39,F23<$C$42),F23,0)","v":0}]
[30,"Steuersatz",{"$f":"+K29","v":0.5},{"$f":"MAX(((D39-$C$36)*$L$29)/$I$29+$J$28+$J$27+$J$26+$J$25,0)","v":0},{"$f":"MAX(((E39-$C$36)*$L$29)/$I$29+$J$28+$J$27+$J$26+$J$25,0)","v":0},{"$f":"MAX(((F39-$C$36)*$L$29)/$I$29+$J$28+$J$27+$J$26+$J$25,0)","v":0}]
[31,"Zwischensumme"]
[32,"Tarifstufe VII (ab)",{"$f":"+I30","v":1000000},{"$f":"IF(D23>$C$42,D23,0)","v":0},{"$f":"IF(E23>$C$42,E23,0)","v":0},{"$f":"IF(F23>$C$42,F23,0)","v":0}]
[33,"Steuersatz",{"$f":"+K30","v":0.55000000000000004},{"$f":"MAX((D42-$C$42)*$L$30/$I$30+$J$30+$J$28+$J$27+$J$26+$J$25,0)","v":0},{"$f":"MAX((E42-$C$42)*$L$30/$I$30+$J$30+$J$28+$J$27+$J$26+$J$25,0)","v":0},{"$f":"MAX((F42-$C$42)*$L$30/$I$30+$J$30+$J$28+$J$27+$J$26+$J$25,0)","v":0}]
[34,"Zwischensumme"]
[null,"Steuerschuld gesamt",null,{"$f":"D25+D28+D31+D34+D37+D40+D43","v":0},{"$f":"E25+E28+E31+E34+E37+E40+E43","v":0},{"$f":"F25+F28+F31+F34+F37+F40+F43","v":0}]

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["Investitionen und Abschreibungen 1/2"]
["für die ersten drei Geschäftsjahre"]
[]
[null,null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
["Nr ","Posten","Anmerkung","Nutzungsdauer",{"$f":"'Plan G+V'!D9","v":2017},{"$f":"'Plan G+V'!F9","v":2018},{"$f":"'Plan G+V'!H9","v":2019}]
[null,"I. Immaterielle Vermögensgegenstände"]
[1,"   Immaterielles  Anlagegut 1","Softwarelizenz",3,3300,1100]
[2,"   Abschreibung",null,null,{"$f":"IF(D9=\"\",0,E9/D9)","v":1100},{"$f":"IF(D9=\"\",0,IF(D9<2,F9/D9,(E9+F9)/D9))","v":1466.6666666666667},{"$f":"IF(D9=\"\",0,IF(D9<2,G9/D9,IF(D9<3,(F9+G9)/D9,(E9+F9+G9)/D9)))","v":1466.6666666666667}]
[3,"   Immaterielles  Anlagegut 2"]
[4,"   Abschreibung",null,null,{"$f":"IF(D11=\"\",0,E11/D11)","v":0},{"$f":"IF(D11=\"\",0,IF(D11<2,F11/D11,(E11+F11)/D11))","v":0},{"$f":"IF(D11=\"\",0,IF(D11<2,G11/D11,IF(D11<3,(F11+G11)/D11,(E11+F11+G11)/D11)))","v":0}]
[5,"   Summe Investitionen immaterielle Anlagegüter",null,null,{"$f":"E9+E11","v":3300},1100,0]
[6,"   Summe Abschreibungen immaterialle Anlagegüter",null,null,1100,1466.6666666666667,1466.6666666666667]
[null,"II. Sachanlagen"]
[7,"   Grundstücke","in der Regel keine Abschreibung!"]
[8,"   Gebäude","Je nach Nutzung 40 bis 66,67 Jahre"]
[9,"   Abschreibung",null,null,{"$f":"IF(D17=\"\",0,E17/D17)","v":0},{"$f":"IF(D17=\"\",0,IF(D17<2,F17/D17,(E17+F17)/D17))","v":0},{"$f":"IF(D17=\"\",0,IF(D17<2,G17/D17,IF(D17<3,(F17+G17)/D17,(E17+F17+G17)/D17)))","v":0}]
[10,"   Adaptierungen gemieteter Gebäude","zB verbleibende Mietdauer, sonst Schätzung."]
[11,"   Abschreibung",null,null,{"$f":"IF(D19=\"\",0,E19/D19)","v":0},{"$f":"IF(D19=\"\",0,IF(D19<2,F19/D19,(E19+F19)/D19))","v":0},{"$f":"IF(D19=\"\",0,IF(D19<2,G19/D19,IF(D19<3,(F19+G19)/D19,(E19+F19+G19)/D19)))","v":0}]
[12,"   Summe Investitionen Grundstücke, Gebäude",null,null,{"$f":"E16+E17+E19","v":0},{"$f":"F16+F17+F19","v":0},{"$f":"G16+G17+G19","v":0}]
[13,"   Summe Abschreibungen Grundstücke, Gebäude",null,null,{"$f":"E18+E20","v":0},{"$f":"F18+F20","v":0},{"$f":"G18+G20","v":0}]
[14,"   Maschine 1"]
[15,"   Abschreibung",null,null,{"$f":"IF(D23=\"\",0,E23/D23)","v":0},{"$f":"IF(D23=\"\",0,IF(D23<2,F23/D23,(E23+F23)/D23))","v":0},{"$f":"IF(D23=\"\",0,IF(D23<2,G23/D23,IF(D23<3,(F23+G23)/D23,(E23+F23+G23)/D23)))","v":0}]
[]
["Investitionen und Abschreibungen 2/2"]
[]
[null,null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
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[16,"   Maschine 2"]
[17,"   Abschreibung",null,null,{"$f":"IF(D30=\"\",0,E30/D30)","v":0},{"$f":"IF(D30=\"\",0,IF(D30<2,F30/D30,(E30+F30)/D30))","v":0},{"$f":"IF(D30=\"\",0,IF(D30<2,G30/D30,IF(D30<3,(F30+G30)/D30,(E30+F30+G30)/D30)))","v":0}]
[18,"   Maschine 3"]
[19,"   Abschreibung",null,null,{"$f":"IF(D32=\"\",0,E32/D32)","v":0},{"$f":"IF(D32=\"\",0,IF(D32<2,F32/D32,(E32+F32)/D32))","v":0},{"$f":"IF(D32=\"\",0,IF(D32<2,G32/D32,IF(D32<3,(F32+G32)/D32,(E32+F32+G32)/D32)))","v":0}]
[20,"   Summe Investitionen Maschinen",null,null,{"$f":"E23+E30+E32","v":0},{"$f":"F23+F30+F32","v":0},{"$f":"G23+G30+G32","v":0}]
[21,"   Summe Abschreibungen Maschinen",null,null,0,0,0]
[22,"   Betriebs- und Geschäftsausstattung","Telefon, Schreibtisch, Sessel,Lampen und Kästen",5,15870,2390]
[23,"   Abschreibung",null,null,{"$f":"IF(D36=\"\",0,E36/D36)","v":3174},{"$f":"IF(D36=\"\",0,IF(D36<2,F36/D36,(E36+F36)/D36))","v":3652},{"$f":"IF(D36=\"\",0,IF(D36<2,G36/D36,IF(D36<3,(F36+G36)/D36,(E36+F36+G36)/D36)))","v":3652}]
[24,"   Computer","1x pro Mitarbeiter",3,17400,5800]
[25,"   Abschreibung",null,null,{"$f":"IF(D38=\"\",0,E38/D38)","v":5800},{"$f":"IF(D38=\"\",0,IF(D38<2,F38/D38,(E38+F38)/D38))","v":7733.333333333333},{"$f":"IF(D38=\"\",0,IF(D38<2,G38/D38,IF(D38<3,(F38+G38)/D38,(E38+F38+G38)/D38)))","v":7733.333333333333}]
[26,"   Server","1 Server",3,5000]
[27,"   Abschreibung",null,null,{"$f":"IF(D40=\"\",0,E40/D40)","v":1666.6666666666667},{"$f":"IF(D40=\"\",0,IF(D40<2,F40/D40,(E40+F40)/D40))","v":1666.6666666666667},{"$f":"IF(D40=\"\",0,IF(D40<2,G40/D40,IF(D40<3,(F40+G40)/D40,(E40+F40+G40)/D40)))","v":1666.6666666666667}]
[28,"   Drucker","2 Stück",3,1400]
[29,"   Abschreibung",null,null,{"$f":"IF(D42=\"\",0,E42/D42)","v":466.66666666666669},{"$f":"IF(D42=\"\",0,IF(D42<2,F42/D42,(E42+F42)/D42))","v":466.66666666666669},{"$f":"IF(D42=\"\",0,IF(D42<2,G42/D42,IF(D42<3,(F42+G42)/D42,(E42+F42+G42)/D42)))","v":466.66666666666669}]
[30,"   Summe sonstige Investitionen",null,null,{"$f":"E38+E40+E42","v":23800},5800,0]
[31,"   Summe sonstige Abschreibungen",null,null,7933.3333333333339,9866.6666666666661,9866.6666666666661]
["Summe Investitionen insgesamt",null,null,null,{"$f":"E13+E21+E36+E34+E44","v":42970},9290,0]
["Summe Abschreibungen insgesamt",null,null,null,12207.333333333334,14985.333333333332,14985.333333333332]
["Eine Unterscheidung in 1/2 bzw. ganzjährige Afa wird nicht vorgenommen."]

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[2,"Einnahmen  Umsatzerlöse (inkl. Ust.)",null,{"$f":"'Plan G+V'!D10*Allg.Angaben!$B40*Allg.Angaben!$C40*(1+Allg.Angaben!$D40)+'Plan G+V'!D10*Allg.Angaben!$B40*(1-Allg.Angaben!$C40)","v":153000},{"$f":"'Plan G+V'!F10*Allg.Angaben!$E40*Allg.Angaben!$F40*(1+Allg.Angaben!G40)+'Plan G+V'!F10*Allg.Angaben!$E40*(1-Allg.Angaben!$F40)","v":498716.25},{"$f":"'Plan G+V'!H10*Allg.Angaben!$H40*Allg.Angaben!$I40*(1+Allg.Angaben!J40)+'Plan G+V'!H10*Allg.Angaben!$H40*(1-Allg.Angaben!$I40)","v":843157.5}]
[3,"Sonstige betriebl. Erträge (inkl. Ust.)",null,{"$f":"('Plan G+V'!D14+'Plan G+V'!D26)*Allg.Angaben!$B41*Allg.Angaben!$C41*(1+Allg.Angaben!$D41)+('Plan G+V'!D14+'Plan G+V'!D26)*Allg.Angaben!$B41*(1-Allg.Angaben!$C41)","v":0},{"$f":"('Plan G+V'!F14+'Plan G+V'!F26)*Allg.Angaben!$E41*Allg.Angaben!$F41*(1+Allg.Angaben!$G41)+('Plan G+V'!F14+'Plan G+V'!F26)*Allg.Angaben!$E41*(1-Allg.Angaben!$F41)","v":0},{"$f":"('Plan G+V'!H14+'Plan G+V'!H26)*Allg.Angaben!$H41*Allg.Angaben!$I41*(1+Allg.Angaben!$J41)+('Plan G+V'!H14+'Plan G+V'!H26)*Allg.Angaben!$H41*(1-Allg.Angaben!$I41)","v":60}]
[4,"Einnahmen gesamt",null,{"$f":"SUM(D8:D10)","v":153000},{"$f":"SUM(E8:E10)","v":525716.25},{"$f":"SUM(F8:F10)","v":931226.25}]
[5,"Zahlungen (für Vorjahr)",null,null,{"$f":"(-'Blatt 4 WES'!D22*(1-Allg.Angaben!$C44)-'Blatt 4 WES'!D22*(1+Allg.Angaben!$D44)*Allg.Angaben!$C44-Liquidität!D13+'Plan G+V'!D19*Allg.Angaben!$C48*(1+Allg.Angaben!$D48)+'Plan G+V'!D19*(1-Allg.Angaben!$C48)-D17)","v":-6862},{"$f":"(-'Blatt 4 WES'!E22*(1-Allg.Angaben!$F44)-'Blatt 4 WES'!E22*(1+Allg.Angaben!$G44)*Allg.Angaben!$F44-Liquidität!E13+'Plan G+V'!F19*Allg.Angaben!$F48*(1+Allg.Angaben!$G48)+'Plan G+V'!F19*(1-Allg.Angaben!$F48)-E17)","v":-1102.9600000000064},{"$f":"(-'Blatt 4 WES'!F22*(1-Allg.Angaben!$I44)-'Blatt 4 WES'!F22*(1+Allg.Angaben!$J44)*Allg.Angaben!$I44-Liquidität!F13+'Plan G+V'!H19*Allg.Angaben!$I48*(1+Allg.Angaben!$J48)+'Plan G+V'!H19*(1-Allg.Angaben!$I48)-F17)","v":-1337.4160000000047}]
[6,"Waren- Materialeinkauf (inkl. Ust.)",null,{"$f":"-('Blatt 4 WES'!D22*Allg.Angaben!$B44*Allg.Angaben!$C44*(1+Allg.Angaben!$D44)+'Blatt 4 WES'!D22*Allg.Angaben!$B44*(1-Allg.Angaben!$C44))","v":-360},{"$f":"-('Blatt 4 WES'!E22*Allg.Angaben!$E44*Allg.Angaben!$F44*(1+Allg.Angaben!$G44)+'Blatt 4 WES'!E22*Allg.Angaben!$E44*(1-Allg.Angaben!$F44))","v":-90},{"$f":"-('Blatt 4 WES'!F22*Allg.Angaben!$H44*Allg.Angaben!$I44*(1+Allg.Angaben!$J44)+'Blatt 4 WES'!F22*Allg.Angaben!$H44*(1-Allg.Angaben!$I44))","v":-90}]
[7,"Personalaufwand  ",null,{"$f":"'Plan G+V'!D17","v":-231420},{"$f":"'Plan G+V'!F17","v":-374047.8},{"$f":"'Plan G+V'!H17","v":-431632.40399999998}]
[8,"Umsatzsteuerzahlungen Vorjahr",null,null,{"$f":"-('Plan G+V'!D10*(1-Allg.Angaben!$B47)*Allg.Angaben!$C40*Allg.Angaben!$D40+'Plan G+V'!D14*(1-Allg.Angaben!$B47)*Allg.Angaben!$C41*Allg.Angaben!$D41)+('Blatt 4 WES'!D22*(1-Allg.Angaben!$B47)*Allg.Angaben!$C44*+Allg.Angaben!$D44-'Plan G+V'!D19*(1-Allg.Angaben!$B47)*Allg.Angaben!$C48*(Allg.Angaben!$D48))","v":-3811.4000000000015},{"$f":"-('Plan G+V'!F10*(1-Allg.Angaben!$E47)*Allg.Angaben!$F40*Allg.Angaben!$G40+'Plan G+V'!F14*(1-Allg.Angaben!$E47)*Allg.Angaben!$F41*Allg.Angaben!$G41)+('Blatt 4 WES'!E22*(1-Allg.Angaben!$E47)*Allg.Angaben!$F44*+Allg.Angaben!$G44-'Plan G+V'!F19*(1-Allg.Angaben!$E47)*Allg.Angaben!$F48*(Allg.Angaben!$G48))","v":-15075.515000000003},{"$f":"-('Plan G+V'!H10*(1-Allg.Angaben!$H47)*Allg.Angaben!$I40*Allg.Angaben!$J40+'Plan G+V'!H14*(1-Allg.Angaben!$H47)*Allg.Angaben!$I41*Allg.Angaben!$J41)+('Blatt 4 WES'!F22*(1-Allg.Angaben!$H47)*Allg.Angaben!$I44*+Allg.Angaben!$J44-'Plan G+V'!H19*(1-Allg.Angaben!$H47)*Allg.Angaben!$I48*(Allg.Angaben!$J48))","v":-26228.144000000008}]
["8a","Umsatzsteuerzahlungen Vorsteuergutschrift: +, Ust-Zahhlung -",null,{"$f":"-('Plan G+V'!D10*Allg.Angaben!$B47*Allg.Angaben!$C40*Allg.Angaben!$D40+'Plan G+V'!D14*Allg.Angaben!$B47*Allg.Angaben!$C41*Allg.Angaben!$D41)+('Blatt 4 WES'!D22*Allg.Angaben!$B47*Allg.Angaben!$C44*(+Allg.Angaben!$D44)-'Plan G+V'!D19*Allg.Angaben!$B47*Allg.Angaben!$C48*(Allg.Angaben!$D48))","v":-18608.599999999999},{"$f":"-('Plan G+V'!F10*Allg.Angaben!$E47*Allg.Angaben!$F40*Allg.Angaben!$G40+'Plan G+V'!F14*Allg.Angaben!$E47*Allg.Angaben!$F41*Allg.Angaben!$G41)+('Blatt 4 WES'!E22*Allg.Angaben!$E47*Allg.Angaben!$F44*(+Allg.Angaben!$G44)-'Plan G+V'!F19*Allg.Angaben!$E47*Allg.Angaben!$F48*(Allg.Angaben!$G48))","v":-73603.985000000001},{"$f":"-('Plan G+V'!H10*Allg.Angaben!$H47*Allg.Angaben!$I40*Allg.Angaben!$J40+'Plan G+V'!H14*Allg.Angaben!$H47*Allg.Angaben!$I41*Allg.Angaben!$J41)+('Blatt 4 WES'!F22*Allg.Angaben!$H47*Allg.Angaben!$I44*(+Allg.Angaben!$J44)-'Plan G+V'!H19*Allg.Angaben!$H47*Allg.Angaben!$I48*(Allg.Angaben!$J48))","v":-128055.05600000001}]
[9," sonst. betriebl.  Aufwand (inkl. Ust.)",null,{"$f":"('Plan G+V'!D19+'Plan G+V'!D27)*Allg.Angaben!$B48*Allg.Angaben!$C48*(1+Allg.Angaben!$D48)+('Plan G+V'!D19+'Plan G+V'!D27)*Allg.Angaben!$B48*(1-Allg.Angaben!$C48)","v":-38658},{"$f":"('Plan G+V'!F19+'Plan G+V'!DF27)*Allg.Angaben!$E48*Allg.Angaben!$F48*(1+Allg.Angaben!$G48)+('Plan G+V'!F19+'Plan G+V'!F27)*Allg.Angaben!$E48*(1-Allg.Angaben!$F48)","v":-53555.039999999994},{"$f":"('Plan G+V'!H19+'Plan G+V'!H27)*Allg.Angaben!$H48*Allg.Angaben!$I48*(1+Allg.Angaben!$J48)+('Plan G+V'!H19+'Plan G+V'!H27)*Allg.Angaben!$H48*(1-Allg.Angaben!$I48)","v":-65043.383999999998}]
[10,"Ausgaben",null,{"$f":"SUM(D12:D17)","v":-289046.59999999998},{"$f":"SUM(E12:E17)","v":-511970.22499999998},{"$f":"SUM(F12:F17)","v":-640999.31900000002}]
[11,"Steuern vom Einkommen/Ertrag",null,0,{"$f":"'Plan G+V'!D28","v":-500},{"$f":"IFERROR('Plan G+V'!F28,0)","v":-3081.905275974199},{"$f":"IFERROR('Plan G+V'!H28,0)","v":-57070.008431994778}]
[12,"Privatentnahmen/Ausschüttungen"]
[13,"Privatausgaben/Ausschüttungen",null,{"$f":"SUM(D19:D20)","v":0},{"$f":"SUM(E19:E20)","v":-500},{"$f":"SUM(F19:F20)","v":-3081.905275974199}]
[14,"Investitionen",null,{"$f":"-Investitionen!E46","v":-42970},{"$f":"-Investitionen!F46","v":-9290},{"$f":"-Investitionen!G46","v":0}]
[15,"Ausgaben gesamt",null,{"$f":"D18+D21+D22","v":-332016.59999999998},{"$f":"E18+E21+E22","v":-521760.22499999998},{"$f":"F18+F21+F22","v":-644081.22427597421}]
[16,"Zinszu- und -abflüsse Vorjahr",null,0,{"$f":"'Plan G+V'!D22-Liquidität!D25-Liquidität!D26+'Plan G+V'!D23","v":0},{"$f":"'Plan G+V'!F22-Liquidität!E25-Liquidität!E26+'Plan G+V'!F23","v":0},{"$f":"'Plan G+V'!H22-Liquidität!F25-Liquidität!F26+'Plan G+V'!H23","v":0}]
[17,"Zinseinnahmen",null,{"$f":"'Plan G+V'!D22*Allg.Angaben!$B52","v":118.00703517587958},{"$f":"'Plan G+V'!F22*Allg.Angaben!$C52","v":166.11774892048211},{"$f":"'Plan G+V'!H22*Allg.Angaben!$D52","v":778.23404777950873}]
[18,"Zinsausgaben",null,{"$f":"'Plan G+V'!D23*Allg.Angaben!$B53","v":-4500},{"$f":"'Plan G+V'!F23*Allg.Angaben!$C53","v":-5500},{"$f":"'Plan G+V'!H23*Allg.Angaben!$D53","v":0}]
[19,"Zinszahlungsströme",null,{"$f":"D25+D26","v":-4381.9929648241205},{"$f":"SUM(E24:E26)","v":-5333.882251079518},{"$f":"SUM(F24:F26)","v":778.23404777950873}]
[20,"Mittelbedarf(-)/Überschuss(+)",null,{"$f":"D11+D23+D27","v":-183398.59296482409},{"$f":"E11+E23+E27","v":-1377.8572510794947},{"$f":"F11+F23+F27","v":287923.25977180531}]
[]
[21,"Bankverb(+)/Liquide Mittel(-) 1.1.",null,0,{"$f":"+D34","v":55898.592964824085},{"$f":"+E30+E34","v":103175.04318072766}]
[22,"Mittelbedarf/Überschuss",null,{"$f":"D28","v":-183398.59296482409},{"$f":"E28","v":-1377.8572510794947},{"$f":"F28","v":287923.25977180531}]
[23,"Eigenmitteländerung",null,{"$f":"D64","v":127500},{"$f":"E64","v":10000},{"$f":"F64","v":-85000}]
[24,"Fremdmittelbedarf",null,{"$f":"+-D31-D32","v":55898.592964824085},{"$f":"+-E31-E32","v":-8622.1427489205053},{"$f":"+-F31-F32","v":-202923.25977180531}]
[25,"Bankverb(+)/Liqu. Mittel(-) 31.12.",null,{"$f":"+D33+D30","v":55898.592964824085},{"$f":"+E33+E30","v":47276.450215903576},{"$f":"+F33+F30","v":-99748.216591077653}]
[]
["Zufuhr/Abfluß von Eigenmitteln:"]
["Eigenmittel"]
[1,"(+)Nennkapitaleinzahlung/ \n(-) Nennkapitalrückzahlung",null,35000]
[2,"(+)Bareinlagen/ (-)Barentnahmen",null,17500]
["Summe Veränderung Eigenmittel",null,null,{"$f":"D38+D39","v":52500},{"$f":"E38+E39","v":0},{"$f":"F38+F39","v":0}]
["Summe Eigenmittel",null,null,{"$f":"D40","v":52500},{"$f":"E40+D41","v":52500},{"$f":"F40+E41","v":52500},"Zinssätze in % pro Jahr"]
["Gesellschafterdarlehen",null,null,"Darlehenssumme zum Bilanzstichtag",null,null,{"$f":"D$7","v":2017},{"$f":"E$7","v":2018},{"$f":"F$7","v":2019}]
[3,"Darlehen 1 ",null,75000,50000,0,0.03,0.03,0.03]
[4,"Veränderung liqu. Mittel Darlehen 1",null,{"$f":"D43","v":75000},{"$f":"E43-D43","v":-25000},{"$f":"F43-E43","v":-50000}]
[5,"Darlehen 2"]
[6,"Veränderung liqu. Mittel Darlehen 2",null,{"$f":"D45","v":0},{"$f":"E45-D45","v":0},{"$f":"F45-E45","v":0}]
[7,"Darlehen 3"]
[8,"Veränderung liqu. Mittel Darlehen 3",null,{"$f":"D47","v":0},{"$f":"E47-D47","v":0},{"$f":"F47-E47","v":0}]
[9,"Darlehen 4"]
[10,"Veränderung liqu. Mittel Darlehen 4",null,{"$f":"D49","v":0},{"$f":"E49-D49","v":0},{"$f":"F49-E49","v":0}]
["Summe Gesellschafterdarlehen",null,null,{"$f":"D43+D45+D47+D49","v":75000},50000,0]
["Summe Veränderung Ges. Darlehen",null,null,75000,-25000,-50000,"Zinssätze in % pro Jahr"]
["Stille Gesellschafter",null,null,"Beteiligungssumme zum Bilanzstichtag",null,null,{"$f":"D$7","v":2017},{"$f":"E$7","v":2018},{"$f":"F$7","v":2019}]
[11,"Stille Beteiligung 1",null,null,35000,0,null,0.05,0.05]
[12,"Veränderung Stille Beteiligung 1",null,{"$f":"D54","v":0},{"$f":"E54-D54","v":35000},{"$f":"F54-E54","v":-35000}]
[13,"Stille Beteiligung 2"]
[14,"Veränderung Stille Beteiligung 2",null,{"$f":"D56","v":0},{"$f":"E56-D56","v":0},{"$f":"F56-E56","v":0}]
[15,"Stille Beteiligung 3"]
[16,"Veränderung Stille Beteiligung 3",null,{"$f":"D58","v":0},{"$f":"E58-D58","v":0},{"$f":"F58-E58","v":0}]
[17,"Stille Beteiligung 4"]
[18,"Veränderung Stille Beteiligung 4",null,{"$f":"D60","v":0},{"$f":"E60-D60","v":0},{"$f":"F60-E60","v":0}]
["Summe stiller Beteiligungen",null,null,{"$f":"D54+D56+D60+D58","v":0},35000,0]
["Summe Veränderung stiller Bet.",null,null,0,35000,-35000]
["Veränderung Eigenmittel gesamt",null,null,{"$f":"D38+D39+D63+D52","v":127500},{"$f":"E38+E39+E63+E52","v":10000},{"$f":"F38+F39+F63+F52","v":-85000}]
[]
["Zusammensetzung Fremdkapital und Deckung des Fremdmittelbedarfs bzw. verfügbare liquide Mittel:"]
[null,"Fremdmittelbedarf/ (-)Liquide Mittel",null,{"$f":"IFERROR(D33,0)","v":55898.592964824085},{"$f":"IFERROR(E33,0)","v":-8622.1427489205053},{"$f":"IFERROR(F33,0)","v":-202923.25977180531},"Zinssätze in % pro Jahr"]
["Bankkredite",null,null,"Kreditsumme zum Bilanzstichtag",null,null,{"$f":"D$7","v":2017},{"$f":"E$7","v":2018},{"$f":"F$7","v":2019}]
[1,"Kredit 1: ",null,75000,75000,0,0.03,0.03,0.03]
[2,"Veränderung Kredit 1",null,{"$f":"D69","v":75000},{"$f":"E69-D69","v":0},{"$f":"F69-E69","v":-75000}]
[3,"Kredit 2: "]
[4,"Veränderung Kredit 2",null,{"$f":"D71","v":0},{"$f":"E71-D71","v":0},{"$f":"F71-E71","v":0}]
[5,"Kredit 3:"]
[6,"Veränderung Kredit 3",null,{"$f":"D73","v":0},{"$f":"E73-D73","v":0},{"$f":"F73-E73","v":0}]
[7,"Kredit 4:"]
[8,"Veränderung Kredit 4",null,{"$f":"D75","v":0},{"$f":"E75-D75","v":0},{"$f":"F75-E75","v":0}]
[9,"Summe Kredite",null,{"$f":"D69+D71+D75+D73","v":75000},75000,0]
[10,"Summe Veränderung Kredite",null,75000,0,-75000,"Zinssätze in % pro Jahr"]
["Kontokorrentkredite",null,null,"Kontokorrenkreditsumme zum Bilanzstichtag",null,null,{"$f":"D$7","v":2017},{"$f":"E$7","v":2018},{"$f":"F$7","v":2019}]
[11,"KK1"]
[12,"Veränderung KK 1",null,{"$f":"D80","v":0},{"$f":"E80-D80","v":0},{"$f":"F80-E80","v":0}]
[13,"KK2"]
[14,"Veränderung KK 2",null,{"$f":"D82","v":0},{"$f":"E82-D82","v":0},{"$f":"F82-E82","v":0}]
[15,"KK3"]
[16,"Veränderung KK 3",null,{"$f":"D84","v":0},{"$f":"E84-D84","v":0},{"$f":"F84-E84","v":0}]
[17,"Summe Kontokorrentkredite",null,{"$f":"IFERROR(D80+D82+D84+D90,0)","v":4500},{"$f":"IFERROR(E80+E82+E84+E90,0)","v":5500},{"$f":"F80+F82+F84+F90","v":0}]
[18,"Summe Veränderung KK",null,{"$f":"+D86","v":4500},{"$f":"IFERROR(E81+E83+E85+E91,0)","v":1000},{"$f":"IFERROR(F81+F83+F85+F91,0)","v":-5500}]
["Summe Fremdkapital",null,null,{"$f":"D77+D86","v":79500},80500,0]
["Summe Veränderung Fremkapital",null,null,79500,1000,-80500]
[19,"Zinsen",null,{"$f":"IFERROR(D93,0)","v":4500},{"$f":"IFERROR(E93,0)","v":5500},{"$f":"+F93","v":0}]
[20,"Veränderung Zinsen",null,{"$f":"D90","v":4500},{"$f":"E90-D90","v":1000},{"$f":"F90-E90","v":-5500}]
[21,"Differenz zu benötigten Mitteln ",null,{"$f":"-D67+D89","v":23601.407035175915},{"$f":"-E67+E89+D92","v":33223.549784096424},{"$f":"-F67+F89+E92","v":155646.80955590174}]
["Summe Zinsbelastung",null,null,{"$f":"D69*G69+D71*G71+D73*G73+D75*G75+D80*G80+D82*G82+D84*G84+D90*G90+D43*G43+D45*G45+D47*G47+D49*G49+D54*G54+D56*G56+D58*G58+D60*G60","v":4500},{"$f":"E69*H69+E71*H71+E73*H73+E75*H75+E80*H80+E82*H82+E84*H84+E90*H90+E43*H43+E45*H45+E47*H47+E49*H49+E54*H54+E56*H56+E58*H58+E60*H60","v":5500},{"$f":"F69*I69+F71*I71+F73*I73+F75*I75+F80*I80+F82*I82+F84*I84+F90*I90+F43*I43+F45*I45+F47*I47+F49*I49+F54*I54+F56*I56+F58*I58+F60*I60","v":0}]
[]
["Kontrolle: Haben Sie genügend liquide Mittel?",null,null,{"$f":"IF(D92>0.5,\"Ihre Liquidität übersteigt die benötigten Mittel!\",IF(D92<-0.5,\"Sie haben zu wenig liquide Mittel!\",\"OK\"))","v":"Ihre Liquidität übersteigt die benötigten Mittel!"},{"$f":"IF(E92>0.5,\"Ihre Liquidität übersteigt die benötigten Mittel!\",IF(E92<-0.5,\"Sie haben zu wenig liquide Mittel!\",\"OK\"))","v":"Ihre Liquidität übersteigt die benötigten Mittel!"},{"$f":"IF(F92>0.5,\"Ihre Liquidität übersteigt die benötigten Mittel!\",IF(F92<-0.5,\"Sie haben zu wenig liquide Mittel!\",\"OK\"))","v":"Ihre Liquidität übersteigt die benötigten Mittel!"}]

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[null,{"$f":"+Übersichtsblatt!B22","v":"Investitionsplanung"},null,"Übersicht",null,{"$f":"+Übersichtsblatt!B26","v":"Liquiditätsplanung"}]
[]
[{"$f":"'Plan G+V'!C3","v":"BigNet Netzwerklösungen GmbH"}]
[]
["Planbilanz 1/2"]
["für die ersten drei Geschäftsjahre"]
[]
[null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
["Nr ","Posten",null,{"$f":"'Plan G+V'!D9","v":2017},{"$f":"'Plan G+V'!F9","v":2018},{"$f":"'Plan G+V'!H9","v":2019}]
["Aktiva"]
[null,"A. Anlagevermögen"]
[1,"I. Immaterielle Vermögensgegenstände",null,{"$f":"Investitionen!E13-Investitionen!E14","v":2200},{"$f":"D12+Investitionen!F13-Investitionen!F14","v":1833.3333333333333},{"$f":"E12+Investitionen!G13-Investitionen!G14","v":366.66666666666652}]
[2,"II. Sachanlagen:"]
[3,"1. Grundstücke, Gebäude",null,{"$f":"Investitionen!E21-Investitionen!E22","v":0},{"$f":"D14+Investitionen!F21-Investitionen!F22","v":0},{"$f":"E14+Investitionen!G21-Investitionen!G22","v":0}]
[4,"2. Technische Anlagen und Maschinen",null,{"$f":"Investitionen!E34-Investitionen!E35","v":0},{"$f":"Investitionen!F34-Investitionen!F35+D15","v":0},{"$f":"Investitionen!G34-Investitionen!G35+E15","v":0}]
[5,"3. Betriebs- und Geschäftsausstattung",null,{"$f":"Investitionen!E36-Investitionen!E37","v":12696},{"$f":"Investitionen!F36-Investitionen!F37+D16","v":11434},{"$f":"Investitionen!G36-Investitionen!G37+E16","v":7782}]
[6,"4. Andere Anlagen",null,{"$f":"Investitionen!E44-Investitionen!E45","v":15866.666666666666},{"$f":"Investitionen!F44-Investitionen!F45+D17","v":11800},{"$f":"Investitionen!G44-Investitionen!G45+E17","v":1933.3333333333339}]
[7,"5. Aktivierte Eigenleistungen",null,{"$f":"'Blatt 3 AktE'!E27-'Blatt 3 AktE'!E28","v":2000},{"$f":"'Blatt 3 AktE'!E27+'Blatt 3 AktE'!F27-'Blatt 3 AktE'!E28-'Blatt 3 AktE'!F28","v":3380},{"$f":"E18+'Blatt 3 AktE'!G27-'Blatt 3 AktE'!G28","v":4210}]
[null,"Summe Anlagevermögen",null,{"$f":"SUM(D14:D18)+D12","v":32762.666666666664},{"$f":"SUM(E14:E18)+E12","v":28447.333333333332},{"$f":"SUM(F14:F18)+F12","v":14292}]
[null,"B. Umlaufvermögen"]
[8,"I. Vorräte:"]
[9,"1. Waren/Material",null,{"$f":"'Blatt 4 WES'!D20","v":300},{"$f":"'Blatt 4 WES'!E20","v":300},{"$f":"'Blatt 4 WES'!F20","v":300}]
[10,"2. Halbfertige/fertige Erz., n.n.a.Leistungen",null,{"$f":"'Blatt 2  BÄ'!D27","v":3000},{"$f":"'Blatt 2  BÄ'!E27","v":10000},{"$f":"'Blatt 2  BÄ'!F27","v":0}]
[11,"II. Forderungen",null,{"$f":"Liquidität!E8","v":27000},{"$f":"Liquidität!F8","v":88008.75},{"$f":"Liquidität!G8","v":148852.5},"Zinssätze in % pro Jahr"]
[12,"III. Sonstige Forderungen",null,{"$f":"IF(Liquidität!E24>0,Liquidität!E24,0)","v":0},{"$f":"IFERROR(IF(Liquidität!F24>0,Liquidität!F24,0),0)","v":0},{"$f":"IF(Liquidität!G24>0,Liquidität!G24,0)","v":0},{"$f":"D9","v":2017},{"$f":"E9","v":2018},{"$f":"F9","v":2019}]
[13,"IV. Kassa, Guthaben","Habenzins",{"$f":"IFERROR(IF(Liquidität!D92>0,Liquidität!D92,0),0)","v":23601.407035175915},{"$f":"IF(Liquidität!E92>0,Liquidität!E92,0)","v":33223.549784096424},{"$f":"IFERROR(IF(Liquidität!F92>0,Liquidität!F92,0),0)","v":155646.80955590174},5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3]
[null,"Summe Umlaufvermögen",null,{"$f":"SUM(D22:D26)","v":53901.407035175915},{"$f":"SUM(E22:E26)","v":131532.29978409642},{"$f":"SUM(F22:F26)","v":304799.30955590174}]
[null,"C. Rechnungsabgrenzungsposten"]
["Summe Aktiva",null,null,{"$f":"+D19+D27+D28","v":86664.073701842572},{"$f":"+E19+E27+E28","v":159979.63311742977},{"$f":"+F19+F27+F28","v":319091.30955590174}]
[]
["Planbilanz 2/2"]
["für die ersten drei Geschäftsjahre"]
[]
[null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
["Nr","Posten",null,{"$f":"D9","v":2017},{"$f":"E9","v":2018},{"$f":"F9","v":2019}]
["Passiva"]
[null,"A. Eigenkapital"]
[14,"I. Nennkapital (Grund-, Stammkapital)",null,{"$f":"Liquidität!D41","v":52500},{"$f":"Liquidität!E41","v":52500},{"$f":"Liquidität!F41","v":52500}]
[15,"II. Kapitalrücklagen"]
[16,"III. Gewinnrücklagen"]
[17,"IV. Bilanzgewinn/Bilanzverlust",null,{"$f":"'Plan G+V'!D31","v":-131509.32629815751},{"$f":"'Plan G+V'!F31","v":-77280.747158544516},{"$f":"'Plan G+V'!H31","v":181955.74112390695}]
[18,"V. Einlagen stiller Gesellschafter",null,{"$f":"Liquidität!D62","v":0},{"$f":"Liquidität!E62","v":35000},{"$f":"Liquidität!F62","v":0}]
[null,"Summe Eigenkapital",null,{"$f":"SUM(D41:D42)+D38","v":-79009.32629815751},{"$f":"SUM(E41:E42)+E38","v":10219.252841455484},{"$f":"SUM(F41:F42)+F38","v":234455.74112390695}]
[null,"B. Verbindlichkeiten"]
[19,"1. Gegenüber Kreditinstituten",null,{"$f":"IF(Liquidität!D88>0,Liquidität!D88,0)-IF(Liquidität!D92<0,Liquidität!D92,0)","v":79500},{"$f":"IF(Liquidität!E88>0,Liquidität!E88,0)-IF(Liquidität!E92<0,Liquidität!E92,0)","v":80500},{"$f":"IF(Liquidität!F88>0,Liquidität!F88,0)-IF(Liquidität!F92<0,Liquidität!F92,0)","v":0}]
[20,"2. Gesellschafterdarlehen",null,{"$f":"Liquidität!D51","v":75000},{"$f":"Liquidität!E51","v":50000},{"$f":"Liquidität!F51","v":0}]
[21,"3. Aus Lieferungen/Leistungen",null,{"$f":"-Liquidität!E12","v":6862},{"$f":"-Liquidität!F12","v":1102.9600000000064},{"$f":"-Liquidität!G12","v":1337.4160000000047}]
[22,"4. Sonstige Verbindlichkeiten (Steuern, etc)",null,{"$f":"-Liquidität!E15-Liquidität!E19+IF(Liquidität!E24<0,-Liquidität!E24,0)","v":4311.4000000000015},{"$f":"-Liquidität!F15-Liquidität!F19+IF(Liquidität!F24<0,-Liquidität!F24,0)","v":18157.420275974204},{"$f":"-Liquidität!G15-Liquidität!G19+IF(Liquidität!G24<0,-Liquidität!G24,0)","v":83298.152431994793}]
[null,"Summe Verbindlichkeiten",null,{"$f":"SUM(D45:D48)","v":165673.4},{"$f":"SUM(E45:E48)","v":149760.38027597422},{"$f":"SUM(F45:F48)","v":84635.56843199479}]
[null,"C. Rechnungsabgrenzungsposten"]
["Summe Passiva",null,null,{"$f":"+D50+D49+D43","v":86664.073701842484},{"$f":"+E50+E49+E43","v":159979.63311742971},{"$f":"+F50+F49+F43","v":319091.30955590174}]
[]
["Check: Sind Aktiva und Passiva Summengleich?",null,null,{"$f":"IF(D29>D51+1,\"Aktiva sind höher als Passiva!\",IF(D29<D51-1,\"Passiva sind höher als Aktiva!\",\"OK\"))","v":"OK"},{"$f":"IF(E29>E51+1,\"Aktiva sind höher als Passiva!\",IF(E29<E51-1,\"Passiva sind höher als Aktiva!\",\"OK\"))","v":"OK"},{"$f":"IF(F29>F51+1,\"Aktiva sind höher als Passiva!\",IF(F29<F51-1,\"Passiva sind höher als Aktiva!\",\"OK\"))","v":"OK"}]
[null,"Betrag",null,{"$f":"+D29-D51","v":0},{"$f":"+E29-E51","v":0},{"$f":"+F29-F51","v":0}]

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[null,null,null,null,null,null,"Kennzahlen für die Jahre 1 bis 3"]
["Kennzahlen",null,null,null,null,null,{"$f":"A2","v":"BigNet Netzwerklösungen GmbH"}]
["für die ersten drei Plan - Geschäftsjahre"]
[]
[null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
[null,"Posten","Anmerkung",{"$f":"'Plan G+V'!D9","v":2017},{"$f":"'Plan G+V'!F9","v":2018},{"$f":"'Plan G+V'!H9","v":2019}]
[1,"Personalintensität","Personalaufwand/           Betriebsaufwand",{"$f":"IFERROR(IF('Plan G+V'!D$20<>0,'Plan G+V'!D17/'Plan G+V'!D$20,0),\"\")","v":0.8202679168507836},{"$f":"IFERROR(IF('Plan G+V'!F$20<>0,'Plan G+V'!F17/'Plan G+V'!F$20,0),\"\")","v":0.85861057223136927},{"$f":"IFERROR(IF('Plan G+V'!H$20<>0,'Plan G+V'!H17/'Plan G+V'!H$20,0),\"\")","v":0.85735465540263323}]
[2,"Materialintensität","Waren-u.Materialeinsatz/      Betriebsaufwand",{"$f":"IFERROR(IF('Plan G+V'!D$20<>0,'Plan G+V'!D16/'Plan G+V'!D$20,0),\"\")","v":3.5444988196818924E-4},{"$f":"IFERROR(IF('Plan G+V'!F$20<>0,'Plan G+V'!F16/'Plan G+V'!F$20,0),\"\")","v":2.2954568165656081E-4},{"$f":"IFERROR(IF('Plan G+V'!H$20<>0,'Plan G+V'!H16/'Plan G+V'!H$20,0),\"\")","v":1.9863074399822708E-4}]
[3,"Bruttogewinnspanne","Betriebsleistung-WES,Material/     Betriebsleistung",{"$f":"IFERROR(('Plan G+V'!D13+'Plan G+V'!D16)/'Plan G+V'!D13,\"\")","v":0.99935691318327979},{"$f":"IFERROR(('Plan G+V'!F13+'Plan G+V'!F16)/'Plan G+V'!F13,\"\")","v":0.9997993126458119},{"$f":"IFERROR(('Plan G+V'!H13+'Plan G+V'!H16)/'Plan G+V'!H13,\"\")","v":0.99987788123950538}]
[4,"Eigenkapitalquote","Eigenkapital/         Gesamtkapital",{"$f":"IFERROR(Planbilanz!D43/Planbilanz!D51,\"\")","v":-0.91167334886633378},{"$f":"IFERROR(Planbilanz!E43/Planbilanz!E51,\"\")","v":6.387846154112789E-2},{"$f":"IFERROR(Planbilanz!F43/Planbilanz!F51,\"\")","v":0.73476065973157612}]
[5,"Eigenkapitalrentabilität","Ergebnis+Steuern/    Eigenkapital",{"$f":"IFERROR(('Plan G+V'!D25+'Plan G+V'!D28)/ABS(Planbilanz!D43),\"\")","v":-1.6644785174079417},{"$f":"IFERROR(('Plan G+V'!F25+'Plan G+V'!F28)/ABS(Planbilanz!E43),\"\")","v":5.3065111491937058},{"$f":"IFERROR(('Plan G+V'!H25+'Plan G+V'!H28)/ABS(Planbilanz!F43),\"\")","v":1.1056947765055931}]
[6,"Gesamtkapitalrentabilität","Ergebnis-Zinsaufwand/      Gesamtkapital",{"$f":"IFERROR(('Plan G+V'!D25-'Plan G+V'!D23)/(Planbilanz!D43+Planbilanz!D49),\"\")","v":-1.459766670251365},{"$f":"IFERROR(('Plan G+V'!F25-'Plan G+V'!F23)/(Planbilanz!E43+Planbilanz!E49),\"\")","v":0.39261550480918067},{"$f":"IFERROR(('Plan G+V'!H25-'Plan G+V'!H23)/(Planbilanz!F43+Planbilanz!F49),\"\")","v":0.99127267726178037}]
[7,"Umsatzrentabilität",null,{"$f":"IFERROR('Plan G+V'!D25/'Plan G+V'!D10,\"\")","v":-0.87339550865438331},{"$f":"IFERROR('Plan G+V'!F25/'Plan G+V'!F10,\"\")","v":0.1172143360155177},{"$f":"IFERROR('Plan G+V'!H25/'Plan G+V'!H10,\"\")","v":0.38264811336996368}]
["Analyse der Vermögensstruktur"]
[8,"Anlagenintensität","Anlagevermögen/   Gesamtvermögen",{"$f":"IFERROR(Planbilanz!D19/(Planbilanz!D$19+Planbilanz!D$27),\"\")","v":0.37804207980555726},{"$f":"IFERROR(Planbilanz!E19/(Planbilanz!E$19+Planbilanz!E$27),\"\")","v":0.17781846838248561},{"$f":"IFERROR(Planbilanz!F19/(Planbilanz!F$19+Planbilanz!F$27),\"\")","v":4.4789687377857525E-2}]
[9,"Sachanlagenintensität","Sachanlagevermögen/   Gesamtvermögen",{"$f":"IFERROR(SUM(Planbilanz!D14:D18)/(Planbilanz!D$19+Planbilanz!D$27),\"\")","v":0.35265670492035583},{"$f":"IFERROR(SUM(Planbilanz!E14:E18)/(Planbilanz!E$19+Planbilanz!E$27),\"\")","v":0.16635867629765433},{"$f":"IFERROR(SUM(Planbilanz!F14:F18)/(Planbilanz!F$19+Planbilanz!F$27),\"\")","v":4.3640591004230248E-2}]
[10,"Lagerintensität","Vorräte/Umlaufvermögen",{"$f":"IFERROR(SUM(Planbilanz!D22:D23)/(Planbilanz!D19+Planbilanz!D27),\"\")","v":3.8078062327802142E-2},{"$f":"IFERROR(SUM(Planbilanz!E22:E23)/(Planbilanz!E19+Planbilanz!E27),\"\")","v":6.4383195531142995E-2},{"$f":"IFERROR(SUM(Planbilanz!F22:F23)/(Planbilanz!F19+Planbilanz!F27),\"\")","v":9.401697602405022E-4}]
[11,"Investitionsdeckung","Investitionen+akt.Eigenlei-  stungen/Abschreibungen",null,null,{"$f":"IF('Plan G+V'!H18<>0,(Investitionen!G46+'Blatt 3 AktE'!G27)/ABS('Plan G+V'!H18),\"\")","v":0.13715052015604681}]
["Umschlagshäufigkeiten"]
[12,"Vermögensumschlagshäufigkeit","Umsatzerlöse/durchsch.Vermögen",{"$f":"IFERROR(('Plan G+V'!D10/Planbilanz!D29),\"\")","v":1.7308210149000973},{"$f":"IFERROR(('Plan G+V'!F10/(Planbilanz!D29+Planbilanz!E29)/2),\"\")","v":0.9911817866860636},{"$f":"IFERROR('Plan G+V'!H10/(Planbilanz!E29+Planbilanz!F29)/2,\"\")","v":0.86273756803870527}]
[13,"Umschlagsdauer in Tagen",null,{"$f":"IFERROR(IF(D22>0,365/D22,\"\"),\"\")","v":210.88257934115026},{"$f":"IFERROR(IF(E22>0,365/E22,\"\"),\"\")","v":368.24728309460573},{"$f":"IFERROR(IF(F22>0,365/F22,\"\"),\"\")","v":423.07187437052107}]
[14,"Umschlagshäufigkeit der Vorräte/Waren","Waren-u.Materialeinsatz/      durchschn. Vorräte",{"$f":"IFERROR(ABS('Plan G+V'!D16/(Planbilanz!D22+Planbilanz!D23)),\"\")","v":3.0303030303030304E-2},{"$f":"IFERROR(ABS('Plan G+V'!F16/(Planbilanz!E22+Planbilanz!E23+Planbilanz!D22+Planbilanz!D23)/2),\"\")","v":3.6764705882352941E-3},{"$f":"IFERROR(ABS('Plan G+V'!H16/(Planbilanz!F22+Planbilanz!F23+Planbilanz!E22+Planbilanz!E23)/2),\"\")","v":4.7169811320754715E-3}]
[15,"Umschlagsdauer in Tagen",null,{"$f":"IFERROR(IF(D24>0,365/D24,\"\"),\"\")","v":12045},{"$f":"IFERROR(IF(E24>0,365/E24,\"\"),\"\")","v":99280},{"$f":"IFERROR(IF(F24>0,365/F24,\"\"),\"\")","v":77380}]
[16,"Umschlagschlagshäufigkeit der Debitoren","Umsatzerlöse/         durchschn. Forderungen",{"$f":"IFERROR(('Plan G+V'!D10+'Plan G+V'!D10*Allg.Angaben!C40*Allg.Angaben!D40)/Planbilanz!D24,\"\")","v":6.666666666666667},{"$f":"IFERROR('Plan G+V'!F10/SUM(Planbilanz!D24:E26)/2,\"\")","v":1.4227054431009989},{"$f":"IFERROR(('Plan G+V'!H10+'Plan G+V'!H10*Allg.Angaben!I40*Allg.Angaben!J40)/((Planbilanz!F24+Planbilanz!E24)/2),\"\")","v":8.3757896236720857}]
[17,"Umschlagsdauer in Tagen",null,{"$f":"IFERROR(IF(D26>0,365/D26,\"\"),\"\")","v":54.75},{"$f":"IFERROR(IF(E26>0,365/E26,\"\"),\"\")","v":256.55345719661267},{"$f":"IFERROR(IF(F26>0,365/F26,\"\"),\"\")","v":43.577980871011647}]
[18,"Cash Flow","Ergebnis + Abschreibungen +- Veränderungen",{"$f":"Liquidität!D28","v":-183398.59296482409},{"$f":"Liquidität!E28","v":-1377.8572510794947},{"$f":"Liquidität!F28","v":287923.25977180531}]
[19,"Schuldentilgungsdauer","Verbindlichkeiten /Ergebnis + Abschreibungen",{"$f":"IFERROR(IF((Planbilanz!D49/('Plan G+V'!D29-'Plan G+V'!D18))>0,(Planbilanz!D49/('Plan G+V'!D29-'Plan G+V'!D18)),\"negativ\"),\"\")","v":"negativ"},{"$f":"IFERROR(IF((Planbilanz!E49/('Plan G+V'!F29-'Plan G+V'!F18))>0,(Planbilanz!E49/('Plan G+V'!F29-'Plan G+V'!F18)),\"negativ\"),\"\")","v":2.1338277533858219},{"$f":"IFERROR(IF((Planbilanz!F49/('Plan G+V'!H29-'Plan G+V'!H18))>0,(Planbilanz!F49/('Plan G+V'!H29-'Plan G+V'!H18)),\"negativ\"),\"\")","v":0.30704908252263591}]
[20,"Working Capital Ratio",null,{"$f":"IFERROR((Planbilanz!D27+Planbilanz!D28)/(Planbilanz!D47+Planbilanz!D48+Planbilanz!D50),\"\")","v":4.8240828248497243},{"$f":"IFERROR((Planbilanz!E27+Planbilanz!E28)/(Planbilanz!E47+Planbilanz!E48+Planbilanz!E50),\"\")","v":6.8291642168754318},{"$f":"IFERROR((Planbilanz!F27+Planbilanz!F28)/(Planbilanz!F47+Planbilanz!F48+Planbilanz!F50),\"\")","v":3.6013146151527287}]
[21,"Umsatz","Umsatzerlöse G+V Nr. 1",{"$f":"'Plan G+V'!D10","v":150000},{"$f":"'Plan G+V'!F10","v":488937.5},{"$f":"'Plan G+V'!H10","v":826625}]
[22,"Umsatzdifferenz zum Vorjahr",null,null,{"$f":"IFERROR((E31-D31)/D31,\"\")","v":2.2595833333333335},{"$f":"IFERROR((F31-E31)/E31,\"\")","v":0.69065575866036044}]
[23,"Umsatz pro Mitarbeiter","Umsatzerlöse/Anzahl der Mitarbeiter",{"$f":"IFERROR('Plan G+V'!D10/SUMIF('Blatt 5 Pers'!D10:D24,\"<>0\",'Blatt 5 Pers'!$G$10:$G$24),\"\")","v":25000},{"$f":"IFERROR('Plan G+V'!F10/SUMIF('Blatt 5 Pers'!E10:E24,\"<>0\",'Blatt 5 Pers'!$G$10:$G$24),\"\")","v":61117.1875},{"$f":"IFERROR('Plan G+V'!H10/SUMIF('Blatt 5 Pers'!F10:F24,\"<>0\",'Blatt 5 Pers'!$G$10:$G$24),\"\")","v":103328.125}]

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[null,"Kennzahlen",null,"Übersicht",null,null,"Erfolgsrechnung"]
[]
[{"$f":"'Plan G+V'!C3","v":"BigNet Netzwerklösungen GmbH"}]
[]
["Vermögens- u Kapitalstruktur"]
[]
[null,null,"Plan",null,"Plan",null,"Plan"]
[null,null,{"$f":"Erfolgsrechn!E8","v":2017},null,{"$f":"Erfolgsrechn!G8","v":2018},null,{"$f":"Erfolgsrechn!I8","v":2019}]
[null,null,"TEUR","%","TEUR","%","TEUR","%"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"$C$8","v":2017},{"$f":"$E$8","v":2018},{"$f":"$G$8","v":2019}]
[1,"Sachanlangen",{"$f":"+Planbilanz!D19","v":32762.666666666664},{"$f":"IFERROR(C11/C$20,0)","v":0.37804207980555726},{"$f":"+Planbilanz!E19","v":28447.333333333332},{"$f":"IFERROR(E11/E$20,0)","v":0.17781846838248561},{"$f":"+Planbilanz!F19","v":14292},{"$f":"IFERROR(G11/G$20,0)","v":4.4789687377857525E-2},null,null,{"$f":"B11","v":"Sachanlangen"},{"$f":"C11","v":32762.666666666664},{"$f":"E11","v":28447.333333333332},{"$f":"G11","v":14292}]
[2,"Finanzanlagen",0,0,0,0,0,0,null,null,{"$f":"B12","v":"Finanzanlagen"},{"$f":"C12","v":0},{"$f":"E12","v":0},{"$f":"G12","v":0}]
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[null,"Datum und Uhrzeit des Ausdrucks:",null,null,null,{"$f":"NOW()","v":"2018-05-18T13:39:28.480"}]

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[null,null,"Gewinn- und Verlustrechnung IST"]
[null,null,"                 für die ersten drei Geschäftsjahre"]
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[null,null,null,"Jahr 1","Jahr 2","Jahr 3",null,"Jahr 1","Jahr 2","Jahr 3"]
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[2,"(+/-) Bestandsveränderungen ",null,null,null,null,null,0,0,0]
[3,"     Aktivierte Eigenleistungen",null,null,null,null,null,0,0,0]
[4,"Betriebsleistung ",null,{"$f":"SUM(D10:D12)","v":0},{"$f":"SUM(E10:E12)","v":0},{"$f":"SUM(F10:F12)","v":0},null,0,0,0]
[5,"     Sonstige betriebl. Erträge",null,null,null,null,null,0,0,0]
[6,"Betriebsertrag",null,{"$f":"SUM(D13:D14)","v":0},{"$f":"SUM(E13:E14)","v":0},{"$f":"SUM(F13:F14)","v":0},null,0,0,0]
[7,"   (-) Wareneinsatz und Materialeinkauf",null,null,null,null,null,{"$f":"IF(D$13=0,0,+D16/D$13)","v":0},{"$f":"IF(E$13=0,0,+E16/E$13)","v":0},{"$f":"IF(F$13=0,0,+F16/F$13)","v":0}]
[8,"   (-) Personalaufwand  ",null,null,null,null,null,0,0,0]
[9,"   (-) Abschreibung",null,null,null,null,null,0,0,0]
[10,"   (-) Sonst. betriebl.  Aufwand",null,null,null,null,null,0,0,0]
[11,"Betriebsaufwand",null,{"$f":"SUM(D16:D19)","v":0},{"$f":"SUM(E16:E19)","v":0},{"$f":"SUM(F16:F19)","v":0},null,0,0,0]
[12,"Betriebsergebnis",null,{"$f":"D15+D20","v":0},{"$f":"E15+E20","v":0},{"$f":"F15+F20","v":0},null,0,0,0]
[13,"   (+) Zinserträge",null,null,null,null,null,0,0,0]
[14,"   (-) Zinsaufwand",null,null,null,null,null,0,0,0]
[15,"Finanzergebnis",null,{"$f":"SUM(D22:D23)","v":0},{"$f":"SUM(E22:E23)","v":0},{"$f":"SUM(F22:F23)","v":0},null,0,0,0]
[16,"Ergebnis",null,{"$f":"D21+D24","v":0},{"$f":"E21+E24","v":0},{"$f":"F21+F24","v":0},null,0,0,0]
[17,"   (+) a.o.Erträge",null,null,null,null,null,0,0,0]
[18,"   (-) a.o.Aufwendungen",null,null,null,null,null,0,0,0]
[19,"   (-) Steuern vom Einkommen und Ertrag",null,null,null,null,null,0,0,0]
[20,"Gewinn/Verlust",null,{"$f":"SUM(D25:D28)","v":0},{"$f":"SUM(E25:E28)","v":0},{"$f":"SUM(F25:F28)","v":0},null,0,0,0]
[21,"Bilanzgewinn/verlust",null,{"$f":"+D29","v":0},{"$f":"+D30+E29","v":0},{"$f":"+E30+F29","v":0}]

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[null,null,{"$f":"'Plan G+V'!D9","v":2017},null,null,null,{"$f":"'Plan G+V'!F9","v":2018},null,null,null,{"$f":"'Plan G+V'!H9","v":2019},null,null,null,null,{"$f":"C4","v":2017},null,null,{"$f":"G4","v":2018},null,null,{"$f":"K4","v":2019}]
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[4,"Betriebsleistung ",{"$f":"SUM(C6:C8)","v":155500},{"$f":"SUM(D6:D8)","v":0},-155500,-1,{"$f":"SUM(G6:G8)","v":498287.5},{"$f":"SUM(H6:H8)","v":0},-498287.5,-1,{"$f":"SUM(K6:K8)","v":818875},{"$f":"SUM(L6:L8)","v":0},-818875,-1,null,{"$f":"'Plan G+V'!E13","v":1},{"$f":"'G + V IST'!H13","v":0},-1,{"$f":"'Plan G+V'!G13","v":1},{"$f":"'G + V IST'!I13","v":0},-1,{"$f":"'Plan G+V'!J13","v":1},{"$f":"'G + V IST'!J13","v":0},-1]
[5,"     Sonstige betriebl. Erträge",{"$f":"'Plan G+V'!D14","v":0},{"$f":"'G + V IST'!D14","v":0},0,"",{"$f":"'Plan G+V'!F14","v":0},{"$f":"'G + V IST'!E14","v":0},0,"",{"$f":"'Plan G+V'!H14","v":100},{"$f":"'G + V IST'!F14","v":0},-100,-1,null,{"$f":"'Plan G+V'!E14","v":0},{"$f":"'G + V IST'!H14","v":0},"",{"$f":"'Plan G+V'!G14","v":0},{"$f":"'G + V IST'!I14","v":0},"",{"$f":"'Plan G+V'!J14","v":1.2211876049458099E-4},{"$f":"'G + V IST'!J14","v":0},-1]
[6,"Betriebsertrag",{"$f":"SUM(C9:C10)","v":155500},{"$f":"SUM(D9:D10)","v":0},-155500,-1,{"$f":"SUM(G9:G10)","v":498287.5},{"$f":"SUM(H9:H10)","v":0},-498287.5,-1,{"$f":"SUM(K9:K10)","v":818975},{"$f":"SUM(L9:L10)","v":0},-818975,-1,null,{"$f":"'Plan G+V'!E15","v":1},{"$f":"'G + V IST'!H15","v":0},-1,{"$f":"'Plan G+V'!G15","v":1},{"$f":"'G + V IST'!I15","v":0},-1,{"$f":"'Plan G+V'!J15","v":1.0001221187604945},{"$f":"'G + V IST'!J15","v":0},-1]
[7,"   (-) Wareneinsatz und Materialeinkauf",{"$f":"'Plan G+V'!D16","v":-100},{"$f":"'G + V IST'!D16","v":0},100,-1,{"$f":"'Plan G+V'!F16","v":-100},{"$f":"'G + V IST'!E16","v":0},100,-1,{"$f":"'Plan G+V'!H16","v":-100},{"$f":"'G + V IST'!F16","v":0},100,-1,null,{"$f":"'Plan G+V'!E16","v":-6.4308681672025725E-4},{"$f":"'G + V IST'!H16","v":0},-1,{"$f":"'Plan G+V'!G16","v":-2.0068735418809423E-4},{"$f":"'G + V IST'!I16","v":0},-1,{"$f":"'Plan G+V'!J16","v":-1.2211876049458099E-4},{"$f":"'G + V IST'!J16","v":0},-1]
[8,"   (-) Personalaufwand  ",{"$f":"'Plan G+V'!D17","v":-231420},{"$f":"'G + V IST'!D17","v":0},231420,-1,{"$f":"'Plan G+V'!F17","v":-374047.8},{"$f":"'G + V IST'!E17","v":0},374047.8,-1,{"$f":"'Plan G+V'!H17","v":-431632.40399999998},{"$f":"'G + V IST'!F17","v":0},431632.40399999998,-1,null,{"$f":"'Plan G+V'!E17","v":-1.4882315112540192},{"$f":"'G + V IST'!H17","v":0},-1,{"$f":"'Plan G+V'!G17","v":-0.75066663321877425},{"$f":"'G + V IST'!I17","v":0},-1,{"$f":"'Plan G+V'!J17","v":-0.5271041416577622},{"$f":"'G + V IST'!J17","v":0},-1]
[9,"   (-) Abschreibung",{"$f":"'Plan G+V'!D18","v":-12707.333333333334},{"$f":"'G + V IST'!D18","v":0},12707.333333333334,-1,{"$f":"'Plan G+V'!F18","v":-15955.333333333332},{"$f":"'G + V IST'!E18","v":0},15955.333333333332,-1,{"$f":"'Plan G+V'!H18","v":-16405.333333333332},{"$f":"'G + V IST'!F18","v":0},16405.333333333332,-1,null,{"$f":"'Plan G+V'!E18","v":-8.1719185423365495E-2},{"$f":"'G + V IST'!H18","v":0},-1,{"$f":"'Plan G+V'!G18","v":-3.2020336318557725E-2},{"$f":"'G + V IST'!I18","v":0},-1,{"$f":"'Plan G+V'!J18","v":-2.0033989721670989E-2},{"$f":"'G + V IST'!J18","v":0},-1]
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[18,"   (-) a.o.Aufwendungen",{"$f":"'Plan G+V'!D27","v":0},{"$f":"'G + V IST'!D27","v":0},0,"",{"$f":"'Plan G+V'!F27","v":0},{"$f":"'G + V IST'!E27","v":0},0,"",{"$f":"'Plan G+V'!H27","v":0},{"$f":"'G + V IST'!F27","v":0},0,"",null,{"$f":"'Plan G+V'!E27","v":0},{"$f":"'G + V IST'!H27","v":0},"",{"$f":"'Plan G+V'!G27","v":0},{"$f":"'G + V IST'!I27","v":0},"",{"$f":"'Plan G+V'!J27","v":0},{"$f":"'G + V IST'!J27","v":0},""]
[19,"   (-) Steuern vom Einkommen und Ertrag",{"$f":"'Plan G+V'!D28","v":-500},{"$f":"'G + V IST'!D28","v":0},500,-1,{"$f":"'Plan G+V'!F28","v":-3081.905275974199},{"$f":"'G + V IST'!E28","v":0},3081.905275974199,-1,{"$f":"'Plan G+V'!H28","v":-57070.008431994778},{"$f":"'G + V IST'!F28","v":0},57070.008431994778,-1,null,{"$f":"'Plan G+V'!E28","v":-3.2154340836012861E-3},{"$f":"'G + V IST'!H28","v":0},-1,{"$f":"'Plan G+V'!G28","v":-6.1849941569359036E-3},{"$f":"'G + V IST'!I28","v":0},-1,{"$f":"'Plan G+V'!J28","v":-6.9693186911304869E-2},{"$f":"'G + V IST'!J28","v":0},-1]
[20,"Gewinn/Verlust",{"$f":"SUM(C21:C24)","v":-131509.32629815751},{"$f":"SUM(D21:D24)","v":0},131509.32629815751,-1,{"$f":"SUM(G21:G24)","v":54228.579139612986},{"$f":"SUM(H21:H24)","v":0},-54228.579139612986,-1,{"$f":"SUM(K21:K24)","v":259236.48828245146},{"$f":"SUM(L21:L24)","v":0},-259236.48828245146,-1,null,{"$f":"'Plan G+V'!E29","v":-0.84571914018107719},{"$f":"'G + V IST'!H29","v":0},-1,{"$f":"'Plan G+V'!G29","v":0.10882990068908609},{"$f":"'G + V IST'!I29","v":0},-1,{"$f":"'Plan G+V'!J29","v":0.3165763862402094},{"$f":"'G + V IST'!J29","v":0},-1]
[21,"Bilanzgewinn/verlust",{"$f":"+C25","v":-131509.32629815751},{"$f":"+D25","v":0},131509.32629815751,-1,{"$f":"+C26+G25","v":-77280.747158544516},{"$f":"+D26+H25","v":0},77280.747158544516,-1,{"$f":"+G26+K25","v":181955.74112390695},{"$f":"+H26+L25","v":0},-181955.74112390695,-1]

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[null,{"$f":"+Übersichtsblatt!G13","v":"SOLL-IST-Vergleich G+V"},null,"Übersicht",null,{"$f":"+Übersichtsblatt!G15","v":"SOLL-IST-Vergleich  Bilanz"}]
[]
[null,null,{"$f":"'Plan G+V'!C3","v":"BigNet Netzwerklösungen GmbH"}]
[]
["Bilanzwerte IST 1/2"]
["für die ersten drei Geschäftsjahre"]
[]
[null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
["Nr ","Posten","Anmerkung",{"$f":"'Plan G+V'!D9","v":2017},{"$f":"'Plan G+V'!F9","v":2018},{"$f":"'Plan G+V'!H9","v":2019}]
["Aktiva"]
[null,"A. Anlagevermögen"]
[1,"I. Immaterielle Vermögensgegenstände"]
[2,"II. Sachanlagen:"]
[3,"1. Grundstücke, Gebäude"]
[4,"2. Technische Anlagen und Maschinen"]
[5,"3. Betriebs- und Geschäftsausstattung"]
[6,"4. Andere Anlagen"]
[7,"5. Aktivierte Eigenleistungen"]
["Summe Anlagevermögen",null,null,{"$f":"SUM(D12:D18)","v":0},{"$f":"SUM(E12:E18)","v":0},{"$f":"SUM(F12:F18)","v":0}]
[null,"B. Umlaufvermögen"]
[8,"I. Vorräte:"]
[9,"1. Waren/Material"]
[10,"2. Halbfertige und fertige Erzeugnisse"]
[11,"II. Forderungen"]
[12,"III. Sonstige Forderungen"]
[13,"IV. Kassa, Guthaben"]
["Summe Umlaufvermögen",null,null,{"$f":"SUM(D21:D26)","v":0},{"$f":"SUM(E21:E26)","v":0},{"$f":"SUM(F21:F26)","v":0}]
[null,"C. Rechnungsabgrenzungsposten"]
["Summe Aktiva",null,"Summe Aktiva muß gleich der Summe der Passiva sein!",{"$f":"+D19+D27+D28","v":0},{"$f":"+E19+E27+E28","v":0},{"$f":"+F19+F27+F28","v":0}]
[]
[]
["Bilanzwerte IST 2/2"]
["für die ersten drei Geschäftsjahre"]
[]
[null,null,null,"Jahr 1","Jahr 2","Jahr 3"]
["Nr ","Posten","Anmerkung",{"$f":"D9","v":2017},{"$f":"E9","v":2018},{"$f":"F9","v":2019}]
["Passiva"]
[null,"A. Eigenkapital"]
[14,"I. Nennkapital (Grund-, Stammkapital)"]
[15,"II. Kapitalrücklagen"]
[16,"III. Gewinnrücklagen"]
[17,"IV. Bilanzgewinn/Bilanzverlust"]
[18,"V. Einlagen stiller Gesellschafter"]
["Summe Eigenkapital",null,null,{"$f":"SUM(D39:D43)","v":0},{"$f":"SUM(E39:E43)","v":0},{"$f":"SUM(F39:F43)","v":0}]
[null,"B. Rückstellungen","Gesamtsumme der Rückstellungen"]
[null,"C. Verbindlichkeiten"]
[19,"1. Gegenüber Kreditinstituten"]
[20,"2. Gesellschafterdarlehen"]
[21,"3. Aus Lieferungen/Leistungen"]
[22,"4. Sonstige Verbindlichkeiten (Steuern, etc)"]
["Summe Verbindlichkeiten",null,null,{"$f":"SUM(D47:D50)","v":0},{"$f":"SUM(E47:E50)","v":0},{"$f":"SUM(F47:F50)","v":0}]
[null,"D. Rechnungsabgrenzungsposten"]
["Summe Passiva",null,null,{"$f":"+D52+D51+D44+D45","v":0},{"$f":"+E52+E51+E44+E45","v":0},{"$f":"+F52+F51+F44+F45","v":0}]
[]
["Check: Sind Aktiva und Passiva Summengleich?",null,null,{"$f":"IF(D29>D53+1,\"Aktiva sind höher als Passiva!\",IF(D29<D53-1,\"Passiva sind höher als Aktiva!\",\"OK\"))","v":"OK"},{"$f":"IF(E29>E53+1,\"Aktiva sind höher als Passiva!\",IF(E29<E53-1,\"Passiva sind höher als Aktiva!\",\"OK\"))","v":"OK"},{"$f":"IF(F29>F53+1,\"Aktiva sind höher als Passiva!\",IF(F29<F53-1,\"Passiva sind höher als Aktiva!\",\"OK\"))","v":"OK"}]
[null,"Betrag",null,{"$f":"+D29-D53","v":0},{"$f":"+E29-E53","v":0},{"$f":"+F29-F53","v":0}]

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[null,"Überischt"]
[{"$f":"'Plan G+V'!C3","v":"BigNet Netzwerklösungen GmbH"},null,"Bilanz SOLL-IST-Vergleich 1/2"]
[]
[null,null,{"$f":"'Plan G+V'!D9","v":2017},null,null,null,{"$f":"'Plan G+V'!F9","v":2018},null,null,null,{"$f":"'Plan G+V'!H9","v":2019}]
["Nr ","Aktiva","Soll","Ist","Abweichung","%","Soll","Ist","Abweichung","%","Soll","Ist","Abweichung","%"]
[null,"A. Anlagevermögen"]
[1,"I. Immaterielle Vermögensgegenstände",{"$f":"Planbilanz!D12","v":2200},{"$f":"'Bilanz IST'!D12","v":0},{"$f":"D7-C7","v":-2200},{"$f":"IF(C7=0,\"\",IF((D7-C7)/C7>1,\">100%\",(D7-C7)/C7))","v":-1},{"$f":"Planbilanz!E12","v":1833.3333333333333},{"$f":"'Bilanz IST'!E12","v":0},{"$f":"H7-G7","v":-1833.3333333333333},{"$f":"IF(G7=0,\"\",IF((H7-G7)/G7>1,\">100%\",(H7-G7)/G7))","v":-1},{"$f":"Planbilanz!F12","v":366.66666666666652},{"$f":"'Bilanz IST'!F12","v":0},{"$f":"L7-K7","v":-366.66666666666652},{"$f":"IF(K7=0,\"\",IF((L7-K7)/K7>1,\">100%\",(L7-K7)/K7))","v":-1}]
[2,"II. Sachanlagen:",{"$f":"Planbilanz!D13","v":0},{"$f":"'Bilanz IST'!D13","v":0},{"$f":"D8-C8","v":0},{"$f":"IF(C8=0,\"\",IF((D8-C8)/C8>1,\">100%\",(D8-C8)/C8))","v":""},{"$f":"Planbilanz!E13","v":0},{"$f":"'Bilanz IST'!E13","v":0},0,"",{"$f":"Planbilanz!F13","v":0},{"$f":"'Bilanz IST'!F13","v":0},0,{"$f":"IF(K8=0,\"\",IF((L8-K8)/K8>1,\">100%\",(L8-K8)/K8))","v":""}]
[3,"1. Grundstücke, Gebäude",{"$f":"Planbilanz!D14","v":0},{"$f":"'Bilanz IST'!D14","v":0},0,"",{"$f":"Planbilanz!E14","v":0},{"$f":"'Bilanz IST'!E14","v":0},0,"",{"$f":"Planbilanz!F14","v":0},{"$f":"'Bilanz IST'!F14","v":0},0,""]
[4,"2. Technische Anlagen und Maschinen",{"$f":"Planbilanz!D15","v":0},{"$f":"'Bilanz IST'!D15","v":0},0,"",{"$f":"Planbilanz!E15","v":0},{"$f":"'Bilanz IST'!E15","v":0},0,"",{"$f":"Planbilanz!F15","v":0},{"$f":"'Bilanz IST'!F15","v":0},0,""]
[5,"3. Betriebs- und Geschäftsausstattung",{"$f":"Planbilanz!D16","v":12696},{"$f":"'Bilanz IST'!D16","v":0},-12696,-1,{"$f":"Planbilanz!E16","v":11434},{"$f":"'Bilanz IST'!E16","v":0},-11434,-1,{"$f":"Planbilanz!F16","v":7782},{"$f":"'Bilanz IST'!F16","v":0},-7782,-1]
[6,"4. Andere Anlagen",{"$f":"Planbilanz!D17","v":15866.666666666666},{"$f":"'Bilanz IST'!D17","v":0},-15866.666666666666,-1,{"$f":"Planbilanz!E17","v":11800},{"$f":"'Bilanz IST'!E17","v":0},-11800,-1,{"$f":"Planbilanz!F17","v":1933.3333333333339},{"$f":"'Bilanz IST'!F17","v":0},-1933.3333333333339,-1]
[7,"5. Aktivierte Eigenleistungen",{"$f":"Planbilanz!D18","v":2000},{"$f":"'Bilanz IST'!D18","v":0},-2000,-1,{"$f":"Planbilanz!E18","v":3380},{"$f":"'Bilanz IST'!E18","v":0},-3380,-1,{"$f":"Planbilanz!F18","v":4210},{"$f":"'Bilanz IST'!F18","v":0},-4210,-1]
[null,"Summe Anlagevermögen",{"$f":"SUM(C7:C13)","v":32762.666666666664},{"$f":"SUM(D7:D13)","v":0},{"$f":"D14-C14","v":-32762.666666666664},-1,{"$f":"SUM(G7:G13)","v":28447.333333333336},{"$f":"SUM(H7:H13)","v":0},-28447.333333333336,-1,{"$f":"SUM(K7:K13)","v":14292},{"$f":"SUM(L7:L13)","v":0},-14292,-1]
[null,"B. Umlaufvermögen"]
[8,"I. Vorräte:"]
[9,"1. Waren/Material",{"$f":"Planbilanz!D22","v":300},{"$f":"'Bilanz IST'!D22","v":0},{"$f":"D17-C17","v":-300},{"$f":"IF(C17=0,\"\",IF((D17-C17)/C17>1,\">100%\",(D17-C17)/C17))","v":-1},{"$f":"Planbilanz!E22","v":300},{"$f":"'Bilanz IST'!E22","v":0},-300,{"$f":"IF(G17=0,\"\",IF((H17-G17)/G17>1,\">100%\",(H17-G17)/G17))","v":-1},{"$f":"Planbilanz!F22","v":300},{"$f":"'Bilanz IST'!F22","v":0},-300,{"$f":"IF(K17=0,\"\",IF((L17-K17)/K17>1,\">100%\",(L17-K17)/K17))","v":-1}]
[10,"2. Halbfertige und fertige Erzeugnisse",{"$f":"Planbilanz!D23","v":3000},{"$f":"'Bilanz IST'!D23","v":0},-3000,-1,{"$f":"Planbilanz!E23","v":10000},{"$f":"'Bilanz IST'!E23","v":0},-10000,{"$f":"IF(G18=0,\"\",IF((H18-G18)/G18>1,\">100%\",(H18-G18)/G18))","v":-1},{"$f":"Planbilanz!F23","v":0},{"$f":"'Bilanz IST'!F23","v":0},0,{"$f":"IF(K18=0,\"\",IF((L18-K18)/K18>1,\">100%\",(L18-K18)/K18))","v":""}]
[11,"II. Forderungen",{"$f":"Planbilanz!D24","v":27000},{"$f":"'Bilanz IST'!D24","v":0},-27000,-1,{"$f":"Planbilanz!E24","v":88008.75},{"$f":"'Bilanz IST'!E24","v":0},-88008.75,-1,{"$f":"Planbilanz!F24","v":148852.5},{"$f":"'Bilanz IST'!F24","v":0},-148852.5,-1]
[12,"III. Sonstige Forderungen",{"$f":"Planbilanz!D25","v":0},{"$f":"'Bilanz IST'!D25","v":0},0,"",{"$f":"Planbilanz!E25","v":0},{"$f":"'Bilanz IST'!E25","v":0},0,"",{"$f":"Planbilanz!F25","v":0},{"$f":"'Bilanz IST'!F25","v":0},0,""]
[13,"IV. Kassa, Guthaben",{"$f":"Planbilanz!D26","v":23601.407035175915},{"$f":"'Bilanz IST'!D26","v":0},-23601.407035175915,-1,{"$f":"Planbilanz!E26","v":33223.549784096424},{"$f":"'Bilanz IST'!E26","v":0},-33223.549784096424,-1,{"$f":"Planbilanz!F26","v":155646.80955590174},{"$f":"'Bilanz IST'!F26","v":0},-155646.80955590174,-1]
[null,"Summe Umlaufvermögen",{"$f":"SUM(C17:C21)","v":53901.407035175915},{"$f":"SUM(D17:D21)","v":0},-53901.407035175915,-1,{"$f":"SUM(G17:G21)","v":131532.29978409642},{"$f":"SUM(H17:H21)","v":0},-131532.29978409642,-1,{"$f":"SUM(K17:K21)","v":304799.30955590174},{"$f":"SUM(L17:L21)","v":0},-304799.30955590174,-1]
[null,"C. Rechnungsabgrenzungsposten",{"$f":"Planbilanz!D28","v":0},{"$f":"'Bilanz IST'!D28","v":0},0,"",{"$f":"Planbilanz!E28","v":0},{"$f":"'Bilanz IST'!E28","v":0},0,"",{"$f":"Planbilanz!F28","v":0},{"$f":"'Bilanz IST'!F28","v":0},0,""]
["Summe Aktiva",null,{"$f":"+C14+C22+C23","v":86664.073701842572},{"$f":"+D14+D22+D23","v":0},-86664.073701842572,-1,{"$f":"+G14+G22+G23","v":159979.63311742977},{"$f":"+H14+H22+H23","v":0},-159979.63311742977,-1,{"$f":"+K14+K22+K23","v":319091.30955590174},{"$f":"+L14+L22+L23","v":0},-319091.30955590174,-1]
[]
[null,null,"Bilanz SOLL-IST-Vergleich 2/2"]
[]
[null,null,{"$f":"C4","v":2017},null,null,null,{"$f":"G4","v":2018},null,null,null,{"$f":"K4","v":2019}]
["Nr ","Passiva","Soll","Ist","Abweichung","%","Soll","Ist","Abweichung","%","Soll","Ist","Abweichung","%"]
[null,"A. Eigenkapital"]
[14,"I. Nennkapital (Grund-, Stammkapital)",{"$f":"Planbilanz!D38","v":52500},{"$f":"'Bilanz IST'!D39","v":0},{"$f":"D31-C31","v":-52500},{"$f":"IF(C31=0,\"\",IF((D31-C31)/C31>1,\">100%\",(D31-C31)/C31))","v":-1},{"$f":"Planbilanz!E38","v":52500},{"$f":"'Bilanz IST'!E39","v":0},{"$f":"H31-G31","v":-52500},{"$f":"IF(G31=0,\"\",IF((H31-G31)/G31>1,\">100%\",(H31-G31)/G31))","v":-1},{"$f":"Planbilanz!F38","v":52500},{"$f":"'Bilanz IST'!F39","v":0},{"$f":"L31-K31","v":-52500},{"$f":"IF(K31=0,\"\",IF((L31-K31)/K31>1,\">100%\",(L31-K31)/K31))","v":-1}]
[15,"II. Kapitalrücklagen",{"$f":"Planbilanz!D39","v":0},{"$f":"'Bilanz IST'!D40","v":0},0,{"$f":"IF(C32=0,\"\",IF((D32-C32)/C32>1,\">100%\",(D32-C32)/C32))","v":""},{"$f":"Planbilanz!E39","v":0},{"$f":"'Bilanz IST'!E40","v":0},0,{"$f":"IF(G32=0,\"\",IF((H32-G32)/G32>1,\">100%\",(H32-G32)/G32))","v":""},{"$f":"Planbilanz!F39","v":0},{"$f":"'Bilanz IST'!F40","v":0},0,{"$f":"IF(K32=0,\"\",IF((L32-K32)/K32>1,\">100%\",(L32-K32)/K32))","v":""}]
[16,"III. Gewinnrücklagen",{"$f":"Planbilanz!D40","v":0},{"$f":"'Bilanz IST'!D41","v":0},0,"",{"$f":"Planbilanz!E40","v":0},{"$f":"'Bilanz IST'!E41","v":0},0,"",{"$f":"Planbilanz!F40","v":0},{"$f":"'Bilanz IST'!F41","v":0},0,""]
[17,"IV. Bilanzgewinn/Bilanzverlust",{"$f":"Planbilanz!D41","v":-131509.32629815751},{"$f":"'Bilanz IST'!D42","v":0},131509.32629815751,-1,{"$f":"Planbilanz!E41","v":-77280.747158544516},{"$f":"'Bilanz IST'!E42","v":0},77280.747158544516,-1,{"$f":"Planbilanz!F41","v":181955.74112390695},{"$f":"'Bilanz IST'!F42","v":0},-181955.74112390695,-1]
[18,"V. Einlagen stiller Gesellschafter",{"$f":"Planbilanz!D42","v":0},{"$f":"'Bilanz IST'!D43","v":0},{"$f":"D35-C35","v":0},{"$f":"IF(C35=0,\"\",IF((D35-C35)/C35>1,\">100%\",(D35-C35)/C35))","v":""},{"$f":"Planbilanz!E42","v":35000},{"$f":"'Bilanz IST'!E43","v":0},{"$f":"H35-G35","v":-35000},{"$f":"IF(G35=0,\"\",IF((H35-G35)/G35>1,\">100%\",(H35-G35)/G35))","v":-1},{"$f":"Planbilanz!F42","v":0},{"$f":"'Bilanz IST'!F43","v":0},{"$f":"L35-K35","v":0},{"$f":"IF(K35=0,\"\",IF((L35-K35)/K35>1,\">100%\",(L35-K35)/K35))","v":""}]
[null,"Summe Eigenkapital",{"$f":"SUM(C31:C35)","v":-79009.32629815751},{"$f":"SUM(D31:D35)","v":0},79009.32629815751,-1,{"$f":"SUM(G31:G35)","v":10219.252841455484},{"$f":"SUM(H31:H35)","v":0},-10219.252841455484,-1,{"$f":"SUM(K31:K35)","v":234455.74112390695},{"$f":"SUM(L31:L35)","v":0},-234455.74112390695,-1]
[null,"B. Verbindlichkeiten/Rückstellungen"]
[19,"1. Gegenüber Kreditinstituten",{"$f":"Planbilanz!D45","v":79500},{"$f":"'Bilanz IST'!D47","v":0},-79500,-1,{"$f":"Planbilanz!E45","v":80500},{"$f":"'Bilanz IST'!E47","v":0},-80500,-1,{"$f":"Planbilanz!F45","v":0},{"$f":"'Bilanz IST'!F47","v":0},0,""]
[20,"2. Gesellschafterdarlehen",{"$f":"Planbilanz!D46","v":75000},{"$f":"'Bilanz IST'!D48","v":0},-75000,-1,{"$f":"Planbilanz!E46","v":50000},{"$f":"'Bilanz IST'!E48","v":0},-50000,-1,{"$f":"Planbilanz!F46","v":0},{"$f":"'Bilanz IST'!F48","v":0},0,""]
[21,"3. Aus Lieferungen/Leistungen",{"$f":"Planbilanz!D47","v":6862},{"$f":"'Bilanz IST'!D49","v":0},-6862,-1,{"$f":"Planbilanz!E47","v":1102.9600000000064},{"$f":"'Bilanz IST'!E49","v":0},-1102.9600000000064,-1,{"$f":"Planbilanz!F47","v":1337.4160000000047},{"$f":"'Bilanz IST'!F49","v":0},-1337.4160000000047,-1]
[22,"4. Sonstige Verbindlichkeiten (Steuern, etc)",{"$f":"Planbilanz!D48","v":4311.4000000000015},{"$f":"'Bilanz IST'!D50","v":0},-4311.4000000000015,-1,{"$f":"Planbilanz!E48","v":18157.420275974204},{"$f":"'Bilanz IST'!E50","v":0},-18157.420275974204,-1,{"$f":"Planbilanz!F48","v":83298.152431994793},{"$f":"'Bilanz IST'!F50","v":0},-83298.152431994793,-1]
[23,"5. Rückstellungen (nur ist)",null,{"$f":"'Bilanz IST'!D45","v":0},null,null,null,{"$f":"'Bilanz IST'!E45","v":0},null,null,null,{"$f":"'Bilanz IST'!F45","v":0}]
[null,"Summe Verbindlichkeiten",{"$f":"SUM(C38:C42)","v":165673.4},{"$f":"SUM(D38:D42)","v":0},-165673.4,{"$f":"IF(C43=0,\"\",IF((D43-C43)/C43>1,\">100%\",(D43-C43)/C43))","v":-1},{"$f":"SUM(G38:G42)","v":149760.38027597422},{"$f":"SUM(H38:H42)","v":0},-149760.38027597422,{"$f":"IF(G43=0,\"\",IF((H43-G43)/G43>1,\">100%\",(H43-G43)/G43))","v":-1},{"$f":"SUM(K38:K42)","v":84635.56843199479},{"$f":"SUM(L38:L42)","v":0},-84635.56843199479,{"$f":"IF(K43=0,\"\",IF((L43-K43)/K43>1,\">100%\",(L43-K43)/K43))","v":-1}]
[null,"C. Rechnungsabgrenzungsposten",{"$f":"Planbilanz!D50","v":0},{"$f":"'Bilanz IST'!D52","v":0},{"$f":"D44-C44","v":0},{"$f":"IF(C44=0,\"\",IF((D44-C44)/C44>1,\">100%\",(D44-C44)/C44))","v":""},{"$f":"Planbilanz!E50","v":0},{"$f":"'Bilanz IST'!E52","v":0},{"$f":"H44-G44","v":0},{"$f":"IF(G44=0,\"\",IF((H44-G44)/G44>1,\">100%\",(H44-G44)/G44))","v":""},{"$f":"Planbilanz!F50","v":0},{"$f":"'Bilanz IST'!F52","v":0},{"$f":"L44-K44","v":0},{"$f":"IF(K44=0,\"\",IF((L44-K44)/K44>1,\">100%\",(L44-K44)/K44))","v":""}]
["Summe Passiva",null,{"$f":"+C44+C43+C36","v":86664.073701842484},{"$f":"+D44+D43+D36","v":0},{"$f":"D45-C45","v":-86664.073701842484},{"$f":"IF(C45=0,\"\",IF((D45-C45)/C45>1,\">100%\",(D45-C45)/C45))","v":-1},{"$f":"+G44+G43+G36","v":159979.63311742971},{"$f":"+H44+H43+H36","v":0},{"$f":"H45-G45","v":-159979.63311742971},{"$f":"IF(G45=0,\"\",IF((H45-G45)/G45>1,\">100%\",(H45-G45)/G45))","v":-1},{"$f":"+K44+K43+K36","v":319091.30955590174},{"$f":"+L44+L43+L36","v":0},{"$f":"L45-K45","v":-319091.30955590174},{"$f":"IF(K45=0,\"\",IF((L45-K45)/K45>1,\">100%\",(L45-K45)/K45))","v":-1}]