{"text_format":"3","workbook":"xlsx","n_sheets":20,"sheets":["Start","Deckblatt|Cover","Vorwort|Preface","Deckblatt Gründer|Data Founder","1 Pers.Ausgaben|Pers Expenses","2 Umsätze|Sales","2  Umsätze|Sales","3 Anschaffungen|Aquirements","4 Betriebskosten|Operation Ex","4  Betriebskosten|Operation Ex","5 Rentabilität|Profit","5  Rentabilität|Profit","6 Liquidität|Liquidity","6  Liquidität|Liquidity","7 Finanzierung|Financing","Cockpit-Chart"," Cockpit-Chart"," ToDoListe","ToDoListe","Passwort"],"not_rendered":{"charts":34,"images":8,"macros":1,"defined_names":37,"comments":8},"read":"whole","date_system":"1900"}

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[]
[null,{"$f":"IF($C$2=\"English\",CX3,CW3)","v":"Sprache auswählen                        Select language "},"Deutsch",{"$nulls":96},"Deutsch","Hinweise zum Gebrauch der Tabellen","Instruction for Using the Spreadsheets"]
[{"$nulls":99},"English","Sprache auswählen                        Select language ","Select language         Sprache auswählen "]
[null,null,{"$f":"IF(C2=\"English\",CX2,CW2)","v":"Hinweise zum Gebrauch der Tabellen"}]
[]
[null,{"$f":"IF(C2=\"English\",CX6,CW6)","v":"Die Tabellen werden mit Hilfe von Makros und Programmen gesteuert und sind untereinander verknüpft!"},{"$nulls":98},"Die Tabellen werden mit Hilfe von Makros und Programmen gesteuert und sind untereinander verknüpft!","The Spreadsheets are under Control of Macros and Programs and are linked together"]
[null,{"$f":"IF($C$2=\"English\",CX7,CW7)","v":"Sie müssen deshalb unmittelbar nach dem Herunterladen der Finanzplanungstabellen die Makros aktivieren"},{"$nulls":98},"Sie müssen deshalb unmittelbar nach dem Herunterladen der Finanzplanungstabellen die Makros aktivieren","Therfore directly activate  the Macroinstructions"]
[]
[null,null,{"$f":"IF($C$2=\"English\",CX9,CW9)","v":"Je nach Systemumgebung erfordert dies unterschiedliche  Wege "},{"$nulls":97},"Je nach Systemumgebung erfordert dies unterschiedliche  Wege ","Depending on your system enviroment exists different ways"]
[{"$nulls":100},"Fall 2","Case 2"]
[{"$nulls":100},"Das Fenster \"Sicherheitshinweis für Microsoft Excel\" erscheint","The Window \"Sicherheitshinweis für Microsoft Excel\" appears"]
[null,{"$f":"IF($C$2=\"English\",CX12,CW12)","v":"Fall 1"},null,{"$f":"IF($C$2=\"English\",CX10,CW10)","v":"Fall 2"},{"$nulls":96},"Fall 1","Case 1"]
[null,{"$f":"IF($C$2=\"English\",CX13,CW13)","v":"In einer Leiste oberhalb der Tabellen wird "},null,{"$f":"IF($C$2=\"English\",CX11,CW11)","v":"Das Fenster \"Sicherheitshinweis für Microsoft Excel\" erscheint"},{"$nulls":96},"In einer Leiste oberhalb der Tabellen wird ","In the bar above the sheet you recognize the"]
[null,{"$f":"IF($C$2=\"English\",CX14,CW14)","v":"der untenstehende Hinweis angezeigt"},{"$nulls":98},"der untenstehende Hinweis angezeigt","following hint"]
[{"$nulls":100},"Hier finden Sie die  ","Here you find the Manual for the Finance Planning Spreadsheets (in German) "]
[{"$nulls":100},"Bedienungsanleitung-zur-Finanzplanung","Bedienungsanleitung-zur-Finanzplanung"]
[]
[]
[]
[]
[{"$nulls":100},"Klicken Sie auf die Schaltfläche \"Optionen...\"","Click the Button \"Option..\""]
[{"$nulls":100},"und danach auf \"Inhalt aktivieren\"","and thereafter \"Inhalt aktivieren\""]
[]
[{"$nulls":100},"Danach erscheint das Fenster \"Microsoft Office-Sicherheitsoptionen\"","Therafter appears the Window \"Microsoft Office-Sicherheitsoptionen\""]
[]
[null,{"$f":"IF($C$2=\"English\",CX21,CW21)","v":"Klicken Sie auf die Schaltfläche \"Optionen...\""}]
[null,{"$f":"IF($C$2=\"English\",CX22,CW22)","v":"und danach auf \"Inhalt aktivieren\""},null,{"$f":"IF($C$2=\"English\",CX31,CW31)","v":"Hier muss auf die Schaltfläche \"Makros aktivieren\" geklickt werden"}]
[]
[]
[{"$nulls":3},{"$f":"IF($C$2=\"English\",CX15,CW15)","v":"Hier finden Sie die  "},{"$f":"IF($C$2=\"English\",CX16,CW16)","v":"Bedienungsanleitung-zur-Finanzplanung"}]
[{"$nulls":100},"Hier muss auf die Schaltfläche \"Makros aktivieren\" geklickt werden","Click the button \"Makros aktivieren\""]
[]
[]
[]
[]
[]
[{"$nulls":100},"2. Markieren Sie ","2. Select"]
[{"$nulls":100},"\"Diesen Inhalt aktivieren\"","\"Diesen Inhalt aktivieren\""]
[]
[]
[]
[]
[]
[{"$nulls":100},"3. Mit \"OK\" bestätigen","3. Confirm with \"OK\""]

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[]
[null,"Dipl. Ing. Peter Kindermann"]
[null,"-Wirtschaftsingenieur-"]
[null,"Roseggerweg 1, 71254 Ditzingen-Schöckingen"]
[null,"Tel: 07156 6959, Fax: 07156 18220"]
["   Mail: peter@kindermanns.de, www.Kindermanns.de",{"$nulls":9},"www.senioren-der-wirtschaft.de"]
{"$rows_empty":22}
[{"$nulls":6},"Ausgefüllte Beispieltabellen der Ausgabe  3V0"]
[]
[null,"Die Änderung zur Vorgängerversion sind unter dem Menüpunkt \"Datei\"  und dort  bei \"Eigenschaften\" in \"Kommentare\" einzusehen."]

{"sheet":"Vorwort|Preface","index":2,"n_rows":32,"n_cols":101,"rows_kept":32,"hidden":true}
[-4146,{"$f":"'Deckblatt Gründer|Data Founder'!D6","v":"Deutsch"}]
[null,{"$f":"IF($B$1=\"English\",IF(CW2=\"\",\"\",CW2),IF(CV2=\"\",\"\",CV2))","v":"Finanzplanung für Gründer und Gründerinnen leicht gemacht!"},{"$nulls":97},"Finanzplanung für Gründer und Gründerinnen leicht gemacht!","Finance planning for business founders made easy!"]
[null,{"$f":"IF($B$1=\"English\",IF(CW3=\"\",\"\",CW3),IF(CV3=\"\",\"\",CV3))","v":""}]
[null,"Vorwort",{"$nulls":97},"Vorwort","Preface"]
[null,""]
[null,"Finanzplanungstabellen sind für Freiberufler,  Einzelunternehmer, umsatzsteuerpflichtigen Unternehmen, wie Personengesellschaften (z.B. GbR, KG),",{"$nulls":97},"Finanzplanungstabellen sind für Freiberufler,  Einzelunternehmer, umsatzsteuerpflichtigen Unternehmen, wie Personengesellschaften (z.B. GbR, KG),","This finance planning spreadsheet is useful for freelancers, sole proprietors or VAT-liable companies such as  private companies "]
[null,"Einzelhandel und Kapitalgesellschaften (wie GmbH) verwendbar.   ",{"$nulls":97},"Einzelhandel und Kapitalgesellschaften (wie GmbH) verwendbar.   ","(e.g. GbR=civil law association, KG=limited partnership), retrail sale, partnerships or corporations. "]
[null,"",{"$nulls":98}," "]
[null,"Vor der Finanzplanung haben Existenzgründer und Existenzgründerinnen in der Regel eine große Scheu. Für Viele ist die Finanzplanung ein Buch ",{"$nulls":97},"Vor der Finanzplanung haben Existenzgründer und Existenzgründerinnen in der Regel eine große Scheu. Für Viele ist die Finanzplanung ein Buch ","Many business founders and foundresses have an aversion to financial planning. For them the finance planning is a closed book, an unknown terrain. "]
[null,"mit sieben Siegeln,ein bisher unbekanntes Terrain. Aber zu jeder Existenzgründung und zu jedem  Business-Plan gehört nun einmal auch eine grobe",{"$nulls":97},"mit sieben Siegeln,ein bisher unbekanntes Terrain. Aber zu jeder Existenzgründung und zu jedem  Business-Plan gehört nun einmal auch eine grobe","Nevertheless every business startup and every business plan must include a rough finance planning with sales projection, profitability calculation and"]
[null,"Finanzplanung mit Umsatzvorausschau, Rentabilitätsberechnung und Liquiditätsbetrachtung. Erst diese Daten – auch wenn es nur Prognosewerte sind -",{"$nulls":97},"Finanzplanung mit Umsatzvorausschau, Rentabilitätsberechnung und Liquiditätsbetrachtung. Erst diese Daten – auch wenn es nur Prognosewerte sind -","liquidity assessment. These data show– even if there are only forecast values - , whether your planned project will produce a profit and will succeed"]
[null,"zeigen, ob das geplante Unternehmen voraussichtlich auch Gewinn abwirft und sich in den nächsten Jahren auch auf dem Markt durchsetzen kann.",{"$nulls":97},"zeigen, ob das geplante Unternehmen voraussichtlich auch Gewinn abwirft und sich in den nächsten Jahren auch auf dem Markt durchsetzen kann.","in the market. "]
[null,""]
[null,"Ohne eine Darstellung der voraussichtlichen Finanzverhältnisse wird keine Bank dem Existenzgründer oder",{"$nulls":97},"Ohne eine Darstellung der voraussichtlichen Finanzverhältnisse wird keine Bank dem Existenzgründer oder","No bank will grant a loan for a startup without a description of the expected financial circumstances. Also for the Agency of Employment "]
[null,"der Gründerin ein Darlehen geben oder einen Kredit einräumen. Auch für die Erstellung einer Tragfähigkeitsbescheinigung für die Agentur für Arbeit oder",{"$nulls":97},"der Gründerin ein Darlehen geben oder einen Kredit einräumen. Auch für die Erstellung einer Tragfähigkeitsbescheinigung für die Agentur für Arbeit oder","or for the JobCenter a financial plan is required to prove the business concept."]
[null,"das Jobcenter ist eine Finanzplanung  Voraussetzung.       ",{"$nulls":97},"das Jobcenter ist eine Finanzplanung  Voraussetzung.       "]
[null,""]
[null,"Die Tabellen sollen dem Gründer/der Gründerin die Finanzplanung erleichtern. Es wird empfohlen, die Tabellen, eine nach der anderen, auszufüllen.",{"$nulls":97},"Die Tabellen sollen dem Gründer/der Gründerin die Finanzplanung erleichtern. Es wird empfohlen, die Tabellen, eine nach der anderen, auszufüllen.","This excel sheet facilitates the finance planning for the business founder. It is recommended to fill in the sheets one after the other. "]
[null,"Tabellen sind miteinander verknüpft, so dass jederzeit die Auswirkung einer Planänderung auf das Ergebnis erkennbar ist.  Außerdem wird jetzt sofort ",{"$nulls":97},"Tabellen sind miteinander verknüpft, so dass jederzeit die Auswirkung einer Planänderung auf das Ergebnis erkennbar ist.  Außerdem wird jetzt sofort ","The sheets are linked so that each plan amendment is visible in the result. In addition a graphic is generated from the entered data. Furthermore "]
[null,"aus den eingebenen Zahlen eine anschauliche Grafik über den jeweiligen Zeithorizont erzeugt. Zusätzlich sind dann alle Grafiken nochmals zusammen",{"$nulls":97},"aus den eingebenen Zahlen eine anschauliche Grafik über den jeweiligen Zeithorizont erzeugt. Zusätzlich sind dann alle Grafiken nochmals zusammen","all graphics are shown in the sheet “Cockpit Chart”. Open tasks for each table can be written in the provided field \"Tasks or Comments\". One click  "]
[null,"im Blatt \"Cockpit-Chart\" zu sehen. Noch zu erledigende Arbeiten können Sie in jeder Tabelle in die dafür vorgesehenen Zellen schreiben. Mit Klick auf",{"$nulls":97},"im Blatt \"Cockpit-Chart\" zu sehen. Noch zu erledigende Arbeiten können Sie in jeder Tabelle in die dafür vorgesehenen Zellen schreiben. Mit Klick auf","on the button “Create ToDo List”  in the \"Cockpit Chart\" will create a printable list of all open tasks."]
[null,"\"To Do Liste erstellen\" im Deckblatt Gründer erhalten Sie ein ausdruckbare Zusammenfassung aller offenen ",{"$nulls":97},"\"To Do Liste erstellen\" im Deckblatt Gründer erhalten Sie ein ausdruckbare Zusammenfassung aller offenen "]
[null,""]
[null,"Probieren Sie es! Mit den Tabellen ist die Finanzplanung für Ihr Unternehmen relativ einfach. ",{"$nulls":97},"Probieren Sie es! Mit den Tabellen ist die Finanzplanung für Ihr Unternehmen relativ einfach. ","Try it out! With this excel sheet the financial planning for your business is quite simple"]
[null,""]
[null,"Eine Bedienungsanleitung mit Tipps zum Ausfüllen der Tabellen kann aus dem Internet (www.kindermanns.de) unter Downloads heruntergeladen werden.",{"$nulls":97},"Eine Bedienungsanleitung mit Tipps zum Ausfüllen der Tabellen kann aus dem Internet (www.kindermanns.de) unter Downloads heruntergeladen werden.","A User Guide (inGerman) with tips for filling in the sheets can be downloaded from the internet (www.kindermanns.de)."]
[null,""]
[null,"Wir hoffen, dass die überarbeiten Tabellen die Finanzplanung erleichtern. Anregungen und Verbesserungsvorschläge sind herzlich willkommen. ",{"$nulls":97},"Wir hoffen, dass die überarbeiten Tabellen die Finanzplanung erleichtern. Anregungen und Verbesserungsvorschläge sind herzlich willkommen. ","We hope, the revised tables will facilitate your finance planning. Feedback and suggestions are always welcome."]
[null,""]
[null,"Jürgen Erlewein und Peter Kindermann",{"$nulls":97},"Jürgen Erlewein und Peter Kindermann","Jürgen Erlewein and Peter Kindermann"]
[null,""]
[null,"Jegliche Haftung für die Richtigkeit der berechneten Werte ist ausgeschlossen.",{"$nulls":97},"Jegliche Haftung für die Richtigkeit der berechneten Werte ist ausgeschlossen.","Any liability for the correctness of the calculated results is excluded."]

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[null,null,{"$f":"IF($D$6=\"English\",CO1,CN1)","v":"FreiberuflerIn"},{"$nulls":3},{"$f":"IF($D$6=\"English\",CS1,CR1)","v":"Kleinunternehmerregelung"},null,null,{"$f":"IF(OR(I11=G1,D11=C4),\"mit MwSt\",\"ohne MwSt\")","v":"ohne MwSt"},{"$f":"IF(OR(I11=G1,D11=C4),\"incl. VAT\",\"w/o VAT\")","v":"w/o VAT"},{"$f":"YEAR(TODAY())","v":2015},{"$f":"IF(AND(D11=\"\",I11=\"\"),1,IF(AND(OR(D11=C1,D11=C2,D11=C3),I11=G2),0,IF(AND(OR(D11=C1,D11=C2,D11=C3),I11=G1),1,IF(D11=C4,2,3))))","v":0},"M1=0:=Einzelunternehmer etc Umsatzsateuer",{"$nulls":4},"January","Januar",1,{"$f":"IF($D$6=\"English\",S1,T1)","v":"Januar"},{"$nulls":69},"FreiberuflerIn","Professional Person",null,null,"Kleinunternehmerregelung","Smal business regulation"]
[null,null,{"$f":"IF($D$6=\"English\",CO2,CN2)","v":"Einzelunternehmen"},{"$nulls":3},{"$f":"IF($D$6=\"English\",CS2,CR2)","v":"umsatzsteuerpflichtig"},null,null,{"$f":"IF(J1=\"ohne MwSt\",\"mit MwSt\", \"ohne MwSt\")","v":"mit MwSt"},{"$f":"IF(K1=\"w/o VAT\",\"incl VAT\", \"w/o VAT\")","v":"incl VAT"},{"$f":"L1+1","v":2016},null,"M1=1:=Kleinunternehmerregelung",{"$nulls":4},"Ferbruary","Februar",2,{"$f":"IF($D$6=\"English\",S2,T2)","v":"Februar"},{"$nulls":69},"Einzelunternehmen","Individual enterprise",null,null,"umsatzsteuerpflichtig","liable to tax on sales"]
[null,null,{"$f":"IF($D$6=\"English\",CO4,CN4)","v":"Personengesellschaft"},{"$nulls":8},{"$f":"L2+1","v":2017},null,"M1=2:=Einzelhandel",{"$nulls":4},"March","März",3,"März",{"$nulls":69},"Einzelhandel","Retail",null,null,"Kleinunternehmerregelung","Smal business regulation"]
[null,null,{"$f":"IF($D$6=\"English\",CO3,CN3)","v":"Einzelhandel"},{"$nulls":8},2018,null,"M1=3:=Kapitalgesellschaften",{"$nulls":4},"April","April",4,"April",{"$nulls":69},"Personengesellschaft","Partnership"]
[null,null,{"$f":"IF($D$6=\"English\",CO5,CN5)","v":"Kapitalgesellschaft"},{"$f":"IF($D$6=\"English\",CP5,CO6)","v":"Finanzplan zum Businessplan"},{"$nulls":14},"May","Mai",5,"Mai",{"$nulls":66},"Monatsplanung in 1. Jahr","monthly scedule for the 1st. year",null,"Kapitalgesellschaft","Capital company ","Financial plan to the businessplan"]
[{"$nulls":3},{"$f":"Start!$C$2","v":"Deutsch"},"Deutsch",{"$nulls":3},{"$f":"IF($D$6=\"English\",CL5,CK5)","v":"Monatsplanung in 1. Jahr"},{"$nulls":9},"June","Juni",6,"Juni",{"$nulls":66},"Monatsplanung für die ersten beiden Jahre","monthly scedule for the first 2 years","Sprache auswählen:","Select your language:","Finanzplan zum Businessplan"]
[{"$nulls":8},{"$f":"IF($D$6=\"English\",CL6,CK6)","v":"Monatsplanung für die ersten beiden Jahre"},{"$nulls":9},"July","Juli",7,"Juli"]
[{"$nulls":18},"August","August",8,"August"]
[{"$f":"IF($D$6=\"English\",CN9,CM9)","v":"Unternehmensname*):"},{"$nulls":10},{"$f":"IF($D$6=\"English\",CX9,CW9)","v":"Grün hinterlegte Felder bitte ausfüllen"},{"$nulls":6},"Sepember","September",9,"September",{"$nulls":68},"Unternehmensname*):","Name of enterprise *):",{"$nulls":5},{"$f":"IF(AND(OR(CO11=CN1,CO11=CN2),CT10=\"\"),\"bitte Besteuerungsart auswählen\",IF(AND(CO11=CN4,CT10=CR1),\"Geht nicht! Bitte löschen\",\"\"))","v":""},null,null,"Grün hinterlegte Felder bitte ausfüllen","please fill in the green fields"]
[{"$nulls":3},{"$f":"IF(AND(D11<>C1,D11<>C2,D11<>C3,D11<>C4,D11<>C5),IF(D11=\"\",\"\",\"Neu auswählen/Select new\"),\"\")","v":""},{"$nulls":4},{"$f":"IF(D10<>\"\",IF(I11<>\"\",\"Neu auswählen/Select new\",\"\"),IF(AND(D11=C2,I11=\"\"),\"Besteuerungsart auswählen/select taxtype\",IF(AND(OR(D11=C5,D11=C4),I11=G1),\"Nicht erlaubt/not allowed\",\"\")))","v":""},{"$nulls":9},"October","Oktober",10,"Oktober"]
[{"$f":"IF($D$6=\"English\",CN11,CM11)","v":"Unternehmensform*):"},null,null,"Personengesellschaft",{"$nulls":3},{"$f":"IF($D$6=\"English\",CT11,CS11)","v":"Steuerpflicht*):"},"umsatzsteuerpflichtig",null,null,{"$f":"IF($D$6=\"English\",CX11,CW11)","v":"Voreingestellter Inhalt der roten Felder"},{"$nulls":6},"November","November",11,"November",{"$nulls":68},"Unternehmensform*):","Form of enterprise*):",{"$nulls":4},"Steuerpflicht*):","Tax liability*): ",null,null,"Voreingestellter Inhalt der roten Felder","Default content of the red fields"]
[{"$nulls":11},{"$f":"IF($D$6=\"English\",CX12,CW12)","v":"Unternehmensform:"},null,null,{"$f":"IF($D$6=\"English\",CN12,CM12)","v":"Keine Kapitalgesellschaft"},{"$nulls":3},"December","Dezember",12,"Dezember",{"$nulls":68},"Keine Kapitalgesellschaft","Not an Incorporated Enterprise",{"$nulls":8},"Unternehmensform:","Type of enterprise: ",null,"Keine Kapitalgesellschaft","No incorporated enterprise"]
[{"$f":"IF($D$6=\"English\",CN13,CM13)","v":"Gründungsjahr*):"},null,null,2016,{"$f":"IF($D$6=\"English\",CQ13,CP13)","v":"Gründungsmonat:"},null,null,{"$f":"IF($D$6=\"English\",CT13,CS13)","v":"Rechtsform**):"},{"$nulls":3},{"$f":"IF($D$6=\"English\",CX13,CW13)","v":"Steuerpflicht:"},null,null,{"$f":"IF($D$6=\"English\",DA13,CZ13)","v":"umsatzsteuerpflichtig"},{"$nulls":75},"Gründungsjahr*):","Founding year*):",null,"Gründungsmonat:","Founding month: ",null,"Rechtsform**):","Legal form**): ",null,null,"Steuerpflicht:","Tax liability: ",null,"umsatzsteuerpflichtig","liable to tax on sales"]
[{"$nulls":11},{"$f":"IF($D$6=\"English\",CX14,CW14)","v":"Gründungsjahr: "},null,null,{"$f":"IF($D$6=\"English\",DA14,CZ14)","v":"aktuelles Jahr"},{"$nulls":85},"Gründungsjahr: ","Founding year: ",null,"aktuelles Jahr","current year"]
[{"$f":"IF($D$6=\"English\",CN15,CM15)","v":"Namen GründerIn(nen)*):"},{"$nulls":89},"Namen GründerIn(nen)*):","Name(s) of founder*):"]
[]
[{"$f":"IF($D$6=\"English\",CN17,CM17)","v":"Adresse*):"},{"$nulls":10},{"$f":"IF($D$6=\"English\",CX17,CW17)","v":"Um die Tabellen zu erhalten müssen Sie"},{"$nulls":78},"Adresse*):","Adress*):",{"$nulls":8},"Um die Tabellen zu erhalten müssen Sie","To open the spreadsheets select"]
[{"$nulls":11},{"$f":"IF($D$6=\"English\",CX18,CW18)","v":"die Anzahl der Jahre mit monatlichen Planung"},{"$nulls":88},"die Anzahl der Jahre mit monatlichen Planung","the number of years with monthly sceduling"]
[{"$nulls":11},{"$f":"IF($D$6=\"English\",CX19,CW19)","v":"durch Klick in den entsprechenden Kreis"},{"$nulls":88},"durch Klick in den entsprechenden Kreis","by click in the appropriate circle"]
[{"$f":"IF($D$6=\"English\",CN21,CM21)","v":"Telefon:"},{"$nulls":6},{"$f":"IF($D$6=\"English\",CT21,CS21)","v":"Mobil: "},{"$nulls":3},{"$f":"IF($D$6=\"English\",CX20,CW20)","v":"auswählen"},{"$nulls":88},"auswählen"]
[{"$nulls":11},{"$f":"IF($D$6=\"English\",CX21,CW21)","v":"Danach auf Schaltfläche \"Weiter/Go\" klicken"},{"$nulls":78},"Telefon:","Phon: ",{"$nulls":4},"Mobil: ","Mobil: ",null,null,"Danach auf Schaltfläche \"Weiter/Go\" klicken","Thereafter click the button \"Weiter/Go\""]
[{"$f":"IF($D$6=\"English\",CN23,CM23)","v":"Mail:"},{"$nulls":6},{"$f":"IF($D$6=\"English\",CT23,CS23)","v":"Abgabedatum*):"}]
[{"$nulls":90},"Mail:","Mail: ",{"$nulls":4},"Abgabedatum*):","Date of issue: "]
[]
[null,null,{"$f":"IF($D$6=\"English\",CO25,CN25)","v":"*) Pflichtfelder sind Mindestangaben für einen Businessplan"},{"$nulls":88},"*) Pflichtfelder sind Mindestangaben für einen Businessplan","*) Mandatory fields are minimum specifications for a business plan",{"$nulls":3}," "]
[null,null,{"$f":"IF($D$6=\"English\",CO26,CN26)","v":"**) Erläuterung zu Rechtsformen siehe z.B. "},null,null,"Wikipedia",{"$nulls":85},"**) Erläuterung zu Rechtsformen siehe z.B. ","**) Explanation to legal forms see f.e."]

{"sheet":"1 Pers.Ausgaben|Pers Expenses","index":4,"n_rows":111,"n_cols":119,"rows_kept":111,"hidden":true}
[null,{"$f":"'Deckblatt Gründer|Data Founder'!$D$6","v":"Deutsch"},{"$f":"YEAR(TODAY())","v":2015},{"$nulls":16},"Aufgaben und/oder Kommentar",{"$nulls":80},"Bubbas&47",{"$nulls":5},"Jan.","Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"\"Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!C3","v":"Jahr 2016"}]
[null,{"$f":"IF(B1=\"English\",CZ2,CY2)&$C$3","v":"1a  Persönliche Ausgaben in EUR für die Monate des Jahres 2016"},{"$nulls":17},"To Do list / Comments",{"$nulls":82},{"$f":"\"1a  Persönliche Ausgaben in EUR für die Monate des Jahres \"","v":"1a  Persönliche Ausgaben in EUR für die Monate des Jahres "},{"$f":"\"1a  Personal Expenses in EUR for the Months of the Year \"","v":"1a  Personal Expenses in EUR for the Months of the Year "},null,null,"Jan","Feb","Mar","Apr","May","June","July","Aug","Sept","Oct","Nov","Dec",{"$f":"\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!C3","v":"Year 2016"}]
[null,null,{"$f":"IF('Deckblatt Gründer|Data Founder'!D13<>\"\",'Deckblatt Gründer|Data Founder'!D13,'1 Pers.Ausgaben|Pers Expenses'!C1)","v":2016}]
[null,"No.",{"$f":"IF($B$1=\"English\", CZ4,CY4)","v":"Kostenart"},{"$f":"IF($B$1=\"English\", DC2,DC1)","v":"Jan."},{"$f":"IF($B$1=\"English\", DD2,DD1)","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF(B1=\"English\",\"Year \",\"Jahr \")&C3","v":"Jahr 2016"},null,null,{"$f":"IF(B1=\"English\",T2,T1)","v":"Aufgaben und/oder Kommentar"},{"$nulls":83},"Kostenart","Cost Category"]
[null,1,{"$f":"IF($B$1=\"English\", CZ5,CY5)","v":"Wohnen"},{"$nulls":99},"Wohnen","Habitation"]
[null,null,{"$f":"IF($B$1=\"English\", CZ6,CY6)","v":"Miete (oder vergleichbare Belastung)"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"$f":"SUM(D6:O6)","v":{"v":4800,"d":"4,800.0"}},{"$nulls":86},"Miete (oder vergleichbare Belastung)","Rent (or comparable charge)"]
[null,null,"Heizung, Schornsteinfeger, Emission ",{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"$f":"SUM(D7:O7)","v":{"v":720,"d":"720.0"}},{"$nulls":86},"Heizung, Schornsteinfeger, Emission ","Heating, sweep, emission "]
[null,null,"Strom, Wasser, Abwasser, Müll",{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":360,"d":"360.0"},{"$nulls":86},"Strom, Wasser, Abwasser, Müll","Electricity, water, waste water, garbage"]
[null,null,"Telefon, Mobil, Fax, Internet",{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":600,"d":"600.0"},{"$nulls":86},"Telefon, Mobil, Fax, Internet","Phone, mobil, fax, internet, porto"]
[null,null,"Rundfunk / Fernsehen usw.",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":86},"Rundfunk / Fernsehen usw.","Radio / TV etc."]
[null,null,"Kredit (Zins u. Tilgung)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":86},"Kredit (Zins u. Tilgung)","Credit (interest & repayment) "]
[null,null,"Wohnungsreparaturen",{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":360,"d":"360.0"},{"$nulls":86},"Wohnungsreparaturen","Building repairs"]
[null,null,"Sonstiges (z.B. Grundsteuern)",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":86},"Sonstiges (z.B. Grundsteuern)","Miscellaneous (f.e. property tax)"]
[null,null,{"$f":"IF('Deckblatt Gründer|Data Founder'!$D$6=\"Deutsch\",CY14,CZ14)","v":"Summe"},{"$f":"SUM(D6:D13)","v":{"v":670,"d":"670.0"}},{"$f":"SUM(E6:E13)","v":{"v":670,"d":"670.0"}},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"$f":"SUM(P6:P13)","v":{"v":8040,"d":"8,040.0"}},{"$nulls":86},"Summe","Sum"]
[null,2,{"$f":"IF($B$1=\"English\", CZ15,CY15)","v":"Lebensunterhalt / Haushaltsgeld"},{"$nulls":99},"Lebensunterhalt / Haushaltsgeld","Living / housekeeping money "]
[null,null,{"$f":"IF($B$1=\"English\", CZ16,CY16)","v":"Lebensmittel , auswärts Essen"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"$f":"SUM(D16:O16)","v":{"v":3600,"d":"3,600.0"}},{"$nulls":86},"Lebensmittel , auswärts Essen","Food, to eat out"]
[null,null,{"$f":"IF($B$1=\"English\", CZ17,CY17)","v":"Kleidung, kosmetika, Sonstiges"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D17:O17)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":86},"Kleidung, kosmetika, Sonstiges","Clothes, cosdmetics, miscellaneous"]
[null,null,{"$f":"IF('Deckblatt Gründer|Data Founder'!$D$6=\"Deutsch\",CY18,CZ18)","v":"Summe"},{"$f":"SUM(D16:D17)","v":{"v":400,"d":"400.0"}},{"$f":"SUM(E16:E17)","v":{"v":400,"d":"400.0"}},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"$f":"SUM(P16:P17)","v":{"v":4800,"d":"4,800.0"}},{"$nulls":86},"Summe","Sum"]
[null,3,{"$f":"IF($B$1=\"English\", CZ19,CY19)","v":"PKW"},{"$nulls":99},"PKW","Passenger car"]
[null,null,{"$f":"IF($B$1=\"English\", CZ20,CY20)","v":"Kredit (Zins u. Tilgung) / Leasing"},{"$nulls":12},{"$f":"SUM(D20:O20)","v":{"v":0,"d":"0.0"}},{"$nulls":86},"Kredit (Zins u. Tilgung) / Leasing","Credit (interest & repayment) / leasing"]
[null,null,{"$f":"IF($B$1=\"English\", CZ21,CY21)","v":"Versicherung, Steuern, Reparaturen"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"$f":"SUM(D21:O21)","v":{"v":240,"d":"240.0"}},{"$nulls":86},"Versicherung, Steuern, Reparaturen","Insurances, taxes, repairs"]
[null,null,{"$f":"IF($B$1=\"English\", CZ22,CY22)","v":"Benzin / Diesel / Reparaturen"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"$f":"SUM(D22:O22)","v":{"v":360,"d":"360.0"}},{"$nulls":86},"Benzin / Diesel / Reparaturen","Benzin / diesel / repairs,"]
[null,null,{"$f":"IF('Deckblatt Gründer|Data Founder'!$D$6=\"Deutsch\",CY23,CZ23)","v":"Summe"},{"$f":"SUM(D20:D22)","v":{"v":50,"d":"50.0"}},{"$f":"SUM(E20:E22)","v":{"v":50,"d":"50.0"}},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"$f":"SUM(P20:P22)","v":{"v":600,"d":"600.0"}},{"$nulls":86},"Summe","Sum"]
[null,4,{"$f":"IF($B$1=\"English\", CZ24,CY24)","v":"Versicherungen"},{"$nulls":99},"Versicherungen","Insurances"]
[null,null,"Rentenversicherung, freiw. Versicher. 1)",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D25:O25)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":86},"Rentenversicherung, freiw. Versicher. 1)","Pension insurance, voluntary insurance 1)"]
[null,null,"Krankenversicherung u Medikamente 2)",{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"$f":"SUM(D26:O26)","v":{"v":3600,"d":"3,600.0"}},{"$nulls":86},"Krankenversicherung u Medikamente 2)","Health insurance & drug 2)"]
[null,null,"Unfallversicherung, Berufsunfähigkeit",{"$nulls":12},{"$f":"SUM(D27:O27)","v":{"v":0,"d":"0.0"}},{"$nulls":86},"Unfallversicherung, Berufsunfähigkeit","Accident insurance, incapacity to work"]
[null,null,"Hausratsversicherung, Haftpflicht",{"$nulls":12},{"$f":"SUM(D28:O28)","v":{"v":0,"d":"0.0"}},{"$nulls":86},"Hausratsversicherung, Haftpflicht","Insurance of contents.insurance"]
[null,null,"Sonstige.Versicherungen.",{"$nulls":12},{"$f":"SUM(D29:O29)","v":{"v":0,"d":"0.0"}},{"$nulls":86},"Sonstige.Versicherungen.","Other insurances "]
[null,null,"Summe",{"$f":"SUM(D25:D29)","v":{"v":400,"d":"400.0"}},{"$f":"SUM(E25:E29)","v":{"v":400,"d":"400.0"}},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"$f":"SUM(P25:P29)","v":{"v":4800,"d":"4,800.0"}},{"$nulls":86},"Summe","Sum"]
[null,5,"Freizeit / Unterhaltung",{"$nulls":99},"Freizeit / Unterhaltung","Leisure, entertainement"]
[null,null,"Hobby, Bücher, Geschenke ",{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"$f":"SUM(D32:O32)","v":{"v":120,"d":"120.0"}},{"$nulls":86},"Hobby, Bücher, Geschenke ","Hobby, books, gift"]
[null,null,"Urlaub, Reisen, Sonstiges",{"$nulls":7},{"v":1500,"d":"1,500.0"},{"$nulls":4},{"$f":"SUM(D33:O33)","v":{"v":1500,"d":"1,500.0"}},{"$nulls":86},"Urlaub, Reisen, Sonstiges","Holiday, voyages, miscellaneous"]
[null,null,{"$f":"IF('Deckblatt Gründer|Data Founder'!$D$6=\"Deutsch\",CY34,CZ34)","v":"Summe"},{"$f":"SUM(D32:D33)","v":{"v":10,"d":"10.0"}},{"$f":"SUM(E32:E33)","v":{"v":10,"d":"10.0"}},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":1510,"d":"1,510.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"$f":"SUM(P32:P33)","v":{"v":1620,"d":"1,620.0"}},{"$nulls":86},"Summe","Sum"]
[null,6,{"$f":"IF($B$1=\"English\", CZ35,CY35)","v":"Zahlungsverpflichtungen"},{"$nulls":99},"Zahlungsverpflichtungen","Payment obligations "]
[null,null,{"$f":"IF($B$1=\"English\", CZ36,CY36)","v":"Unterhalt, Kredittilgung, Weiterbildung"},{"$nulls":12},{"$f":"SUM(D36:O36)","v":{"v":0,"d":"0.0"}},{"$nulls":86},"Unterhalt, Kredittilgung, Weiterbildung","Livehood, amortisation, urther education"]
[null,null,{"$f":"IF($B$1=\"English\", CZ37,CY37)","v":"Sonstige private Kredite (Zins + Tilg.)"},{"$nulls":12},{"$f":"SUM(D37:O37)","v":{"v":0,"d":"0.0"}},{"$nulls":86},"Sonstige private Kredite (Zins + Tilg.)","Other private credits (interest + anortization)"]
[null,null,{"$f":"IF('Deckblatt Gründer|Data Founder'!$D$6=\"Deutsch\",CY38,CZ38)","v":"Summe"},{"$f":"SUM(D36:D37)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E36:E37)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$f":"SUM(P36:P37)","v":{"v":0,"d":"0.0"}},{"$nulls":86},"Summe","Sum"]
[null,7,{"$f":"IF($B$1=\"English\", CZ39,CY39)","v":"Verschiedenes"},{"$nulls":99},"Verschiedenes","Miscellaneous"]
[null,null,{"$f":"IF($B$1=\"English\", CZ40,CY40)","v":"Vereinsbeiträge, Spenden, Bausparen"},{"v":100,"d":"100.0"},{"$nulls":11},{"$f":"SUM(D40:O40)","v":{"v":100,"d":"100.0"}},{"$nulls":86},"Vereinsbeiträge, Spenden, Bausparen","Association contributions, donations, building-savings"]
[null,null,{"$f":"IF($B$1=\"English\", CZ41,CY41)","v":"Beratung (Steuer, Recht usw.)"},{"$nulls":5},{"v":300,"d":"300.0"},{"$nulls":6},{"$f":"SUM(D41:O41)","v":{"v":300,"d":"300.0"}},{"$nulls":86},"Beratung (Steuer, Recht usw.)","Consulting (taxes, law etc.)"]
[null,null,{"$f":"IF('Deckblatt Gründer|Data Founder'!$D$6=\"Deutsch\",CY42,CZ42)","v":"Summe"},{"$f":"SUM(D40:D41)","v":{"v":100,"d":"100.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":300,"d":"300.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":400,"d":"400.0"},{"$nulls":86},"Summe","Sum"]
[null,null,{"$f":"IF($B$1=\"English\", CZ43,CY43)","v":"Gesamtausgaben o. Einkommensteuer 3)"},{"$f":"SUM(D5:D42)/2","v":{"v":1630,"d":"1,630.0"}},{"v":1530,"d":"1,530.0"},{"v":1530,"d":"1,530.0"},{"v":1530,"d":"1,530.0"},{"v":1530,"d":"1,530.0"},{"v":1830,"d":"1,830.0"},{"v":1530,"d":"1,530.0"},{"v":3030,"d":"3,030.0"},{"v":1530,"d":"1,530.0"},{"v":1530,"d":"1,530.0"},{"v":1530,"d":"1,530.0"},{"v":1530,"d":"1,530.0"},{"$f":"SUM(P6:P42)/2","v":{"v":20260,"d":"20,260.0"}},{"$nulls":86},"Gesamtausgaben o. Einkommensteuer 3)","Total expenses ex income tax 3)"]
[{"$nulls":3},{"$f":"IF(D43=0,0,1)","v":{"v":1,"d":"1 "}},{"$f":"IF(E43=0,0,1)","v":{"v":1,"d":"1 "}},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"$f":"SUM(D44:O44)","v":{"v":12,"d":"12 "}}]
[]
[null,{"$f":"IF(B1=\"English\",CZ46,CY46)&$C$3&\" - \"&$C$3+4","v":"1b  Persönliche Ausgaben in EUR für die Jahre 2016 - 2020"},{"$nulls":10},{"$f":"IF(B1=\"English\",\"Personal Draw\",\"Privatentnahmen\")","v":"Privatentnahmen"},{"$nulls":89},{"$f":"\"1b  Persönliche Ausgaben in EUR für die Jahre \"","v":"1b  Persönliche Ausgaben in EUR für die Jahre "},{"$f":"\"1b  Personal Expenses in EUR for the Years \"","v":"1b  Personal Expenses in EUR for the Years "}]
[]
[null,{"$f":"B4","v":"No."},{"$f":"C4","v":"Kostenart"},{"$f":"C3","v":2016},{"$f":"D48+1","v":2017},{"$f":"E48+1","v":2018},{"$f":"F48+1","v":2019},{"$f":"G48+1","v":2020},{"$nulls":94},{"$f":"CY4","v":"Kostenart"}]
[null,1,{"$f":"C5","v":"Wohnen"},{"$nulls":99},{"$f":"CY5","v":"Wohnen"}]
[null,null,"Miete (oder vergleichbare Belastung)",{"$f":"P6","v":{"v":4800,"d":"4,800.0"}},{"v":4800,"d":"4,800.0"},{"v":4800,"d":"4,800.0"},{"v":4800,"d":"4,800.0"},{"v":4800,"d":"4,800.0"},{"$nulls":94},"Miete (oder vergleichbare Belastung)"]
[null,null,"Heizung, Schornsteinfeger, Emission ",{"$f":"P7","v":{"v":720,"d":"720.0"}},{"v":720,"d":"720.0"},{"v":720,"d":"720.0"},{"v":720,"d":"720.0"},{"v":720,"d":"720.0"},{"$nulls":94},"Heizung, Schornsteinfeger, Emission "]
[null,null,"Strom, Wasser, Abwasser, Müll",{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"$nulls":94},"Strom, Wasser, Abwasser, Müll"]
[null,null,"Telefon, Mobil, Fax, Internet",{"v":600,"d":"600.0"},{"v":600,"d":"600.0"},{"v":600,"d":"600.0"},{"v":600,"d":"600.0"},{"v":600,"d":"600.0"},{"$nulls":94},"Telefon, Mobil, Fax, Internet"]
[null,null,"Rundfunk / Fernsehen usw.",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":94},"Rundfunk / Fernsehen usw."]
[null,null,"Kredit (Zins u. Tilgung)",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":94},"Kredit (Zins u. Tilgung)"]
[null,null,"Wohnungsreparaturen",{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"$nulls":94},"Wohnungsreparaturen"]
[null,null,"Sonstiges (z.B. Grundsteuern)",{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"$nulls":94},"Sonstiges (z.B. Grundsteuern)"]
[null,null,"Summe",{"v":8040,"d":"8,040.0"},{"$f":"SUM(E50:E57)","v":{"v":8040,"d":"8,040.0"}},{"$f":"SUM(F50:F57)","v":{"v":8040,"d":"8,040.0"}},{"$f":"SUM(G50:G57)","v":{"v":8040,"d":"8,040.0"}},{"$f":"SUM(H50:H57)","v":{"v":8040,"d":"8,040.0"}},{"$nulls":94},"Summe"]
[null,2,"Lebensunterhalt / Haushaltsgeld",{"v":0,"d":"0.0"},{"$nulls":98},"Lebensunterhalt / Haushaltsgeld"]
[null,null,"Lebensmittel , auswärts Essen",{"v":3600,"d":"3,600.0"},{"v":3800,"d":"3,800.0"},{"v":4000,"d":"4,000.0"},{"v":4200,"d":"4,200.0"},{"v":4400,"d":"4,400.0"},{"$nulls":94},"Lebensmittel , auswärts Essen"]
[null,null,"Kleidung, kosmetika, Sonstiges",{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"$nulls":94},"Kleidung, kosmetika, Sonstiges"]
[null,null,"Summe",{"v":4800,"d":"4,800.0"},{"$f":"SUM(E60:E61)","v":{"v":5000,"d":"5,000.0"}},{"$f":"SUM(F60:F61)","v":{"v":5200,"d":"5,200.0"}},{"$f":"SUM(G60:G61)","v":{"v":5400,"d":"5,400.0"}},{"$f":"SUM(H60:H61)","v":{"v":5600,"d":"5,600.0"}},{"$nulls":94},"Summe"]
[null,3,"PKW",{"$nulls":99},"PKW"]
[null,null,"Kredit (Zins u. Tilgung) / Leasing",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":94},"Kredit (Zins u. Tilgung) / Leasing"]
[null,null,"Versicherung, Steuern, Reparaturen",{"v":240,"d":"240.0"},{"v":240,"d":"240.0"},{"v":240,"d":"240.0"},{"v":240,"d":"240.0"},{"v":240,"d":"240.0"},{"$nulls":94},"Versicherung, Steuern, Reparaturen"]
[null,null,"Benzin / Diesel / Reparaturen",{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"$nulls":94},"Benzin / Diesel / Reparaturen"]
[null,null,"Summe",{"v":600,"d":"600.0"},{"$f":"SUM(E64:E66)","v":{"v":600,"d":"600.0"}},{"$f":"SUM(F64:F66)","v":{"v":600,"d":"600.0"}},{"$f":"SUM(G64:G66)","v":{"v":600,"d":"600.0"}},{"$f":"SUM(H64:H66)","v":{"v":600,"d":"600.0"}},{"$nulls":94},"Summe"]
[null,4,"Versicherungen",{"$nulls":99},"Versicherungen"]
[null,null,"Rentenversicherung, freiw. Versicher. 1)",{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"$nulls":94},"Rentenversicherung, freiw. Versicher. 1)"]
[null,null,"Krankenversicherung u Medikamente 2)",{"v":3600,"d":"3,600.0"},{"v":3600,"d":"3,600.0"},{"v":3600,"d":"3,600.0"},{"v":3600,"d":"3,600.0"},{"v":3600,"d":"3,600.0"},{"$nulls":94},"Krankenversicherung u Medikamente 2)"]
[null,null,"Unfallversicherung, Berufsunfähigkeit",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":94},"Unfallversicherung, Berufsunfähigkeit"]
[null,null,"Hausratsversicherung, Haftpflicht",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":94},"Hausratsversicherung, Haftpflicht"]
[null,null,"Sonstige.Versicherungen.",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":94},"Sonstige.Versicherungen."]
[null,null,"Summe",{"v":4800,"d":"4,800.0"},{"$f":"SUM(E69:E73)","v":{"v":4800,"d":"4,800.0"}},{"$f":"SUM(F69:F73)","v":{"v":4800,"d":"4,800.0"}},{"$f":"SUM(G69:G73)","v":{"v":4800,"d":"4,800.0"}},{"$f":"SUM(H69:H73)","v":{"v":4800,"d":"4,800.0"}},{"$nulls":94},"Summe"]
[null,5,"Freizeit / Unterhaltung",{"$nulls":99},"Freizeit / Unterhaltung"]
[null,null,"Hobby, Bücher, Geschenke ",{"v":120,"d":"120.0"},{"v":120,"d":"120.0"},{"v":120,"d":"120.0"},{"v":120,"d":"120.0"},{"v":120,"d":"120.0"},{"$nulls":94},"Hobby, Bücher, Geschenke "]
[null,null,"Urlaub, Reisen, Sonstiges",{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"$nulls":94},"Urlaub, Reisen, Sonstiges"]
[null,null,"Summe",{"v":1620,"d":"1,620.0"},{"$f":"SUM(E76:E77)","v":{"v":1620,"d":"1,620.0"}},{"$f":"SUM(F76:F77)","v":{"v":1620,"d":"1,620.0"}},{"$f":"SUM(G76:G77)","v":{"v":1620,"d":"1,620.0"}},{"$f":"SUM(H76:H77)","v":{"v":1620,"d":"1,620.0"}},{"$nulls":94},"Summe"]
[null,6,"Zahlungsverpflichtungen",{"$nulls":99},"Zahlungsverpflichtungen"]
[null,null,"Unterhalt, Kredittilgung, Weiterbildung",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":94},"Unterhalt, Kredittilgung, Weiterbildung"]
[null,null,"Sonstige private Kredite (Zins + Tilg.)",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":94},"Sonstige private Kredite (Zins + Tilg.)"]
[null,null,"Summe",{"v":0,"d":"0.0"},{"$f":"SUM(E80:E81)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(F80:F81)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(G80:G81)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(H80:H81)","v":{"v":0,"d":"0.0"}},{"$nulls":94},"Summe"]
[null,7,"Verschiedenes",{"$nulls":99},"Verschiedenes"]
[null,null,"Vereinsbeiträge, Spenden, Bausparen",{"v":100,"d":"100.0"},{"v":120,"d":"120.0"},{"v":120,"d":"120.0"},{"v":120,"d":"120.0"},{"v":120,"d":"120.0"},{"$nulls":94},"Vereinsbeiträge, Spenden, Bausparen"]
[null,null,"Beratung (Steuer, Recht usw.)",{"v":300,"d":"300.0"},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"$nulls":94},"Beratung (Steuer, Recht usw.)"]
[null,null,"Summe",{"v":400,"d":"400.0"},{"$f":"SUM(E84:E85)","v":{"v":1620,"d":"1,620.0"}},{"$f":"SUM(F84:F85)","v":{"v":1620,"d":"1,620.0"}},{"$f":"SUM(G84:G85)","v":{"v":1620,"d":"1,620.0"}},{"$f":"SUM(H84:H85)","v":{"v":1620,"d":"1,620.0"}},{"$nulls":94},"Summe"]
[null,null,{"$f":"C43","v":"Gesamtausgaben o. Einkommensteuer 3)"},{"v":20260,"d":"20,260.0"},{"$f":"SUM(E49:E86)/2","v":{"v":21680,"d":"21,680.0"}},{"$f":"SUM(F49:F86)/2","v":{"v":21880,"d":"21,880.0"}},{"$f":"SUM(G49:G86)/2","v":{"v":22080,"d":"22,080.0"}},{"$f":"SUM(H49:H86)/2","v":{"v":22280,"d":"22,280.0"}},{"$nulls":94},"Gesamtausgaben ohne Einkommensteuer3)"]
[null,{"$f":"CY88","v":"3) bei EinzelunternehmerInnen werden üblicherweise die pers. Ausgaben als Entnahme aus dem Unternehmergewinn die Liquiditätsberechnung einbezogen."},{"$nulls":100},"3) bei EinzelunternehmerInnen werden üblicherweise die pers. Ausgaben als Entnahme aus dem Unternehmergewinn die Liquiditätsberechnung einbezogen."]
[null,{"$f":"CY89","v":"    Dazu müssen Sie die in Zeile 86 stehenden Werte in die Tabelle 1c händisch übertragen. In die Liquiditätstabelle wird der Wert aus Zeile 98 übernommen."},{"$nulls":100},"    Dazu müssen Sie die in Zeile 86 stehenden Werte in die Tabelle 1c händisch übertragen. In die Liquiditätstabelle wird der Wert aus Zeile 98 übernommen."]
[null,{"$f":"CY90","v":"      - Bei mehreren Gründern kann über Tabelle 1c eine Gesamtschau entwickelt und daraus eine \"Aufteilung der Privatentnahmen\" erzeugt werden"},{"$nulls":100},"      - Bei mehreren Gründern kann über Tabelle 1c eine Gesamtschau entwickelt und daraus eine \"Aufteilung der Privatentnahmen\" erzeugt werden"]
[null,{"$f":"CY91","v":"       Auch bei mehreren GründerInnen werden die Werte aus Zeile 98 in die Liquidationstabelle übenrnommen."},{"$nulls":100},"       Auch bei mehreren GründerInnen werden die Werte aus Zeile 98 in die Liquidationstabelle übenrnommen."]
[]
[null,{"$f":"IF($B$1=\"English\",CZ93,CY93)&$C$3&\" - \"&$C$3+4","v":"1c  Privatentnahmen (in EUR) der aufgeführten GründerInnen für die Jahre 2016 - 2020"},{"$nulls":100},"1c  Privatentnahmen (in EUR) der aufgeführten GründerInnen für die Jahre ","1c  Personal Draw (in EUR) of the Founders for the Years "]
[null,{"$f":"B48","v":"No."},{"$f":"IF($B$1=\"English\",CZ94,CY94)","v":"Namen der GründerInnen"},{"$f":"C3","v":2016},{"$f":"D94+1","v":2017},{"$f":"E94+1","v":2018},{"$f":"F94+1","v":2019},{"$f":"G94+1","v":2020},{"$nulls":94},"Namen der GründerInnen","Names of the Founder/s"]
[null,"1.","Name des/der GründerIn",{"v":15000,"d":"15,000"},{"v":16000,"d":"16,000"},{"v":17000,"d":"17,000"},{"v":18000,"d":"18,000"},{"v":23000,"d":"23,000"},{"$nulls":94},"Gründer","Founder/s"]
[null,"2."]
[null,"3."]
[null,"4."]
[null,"5."]
[null,"6."]
[null,null,{"$f":"CY101","v":"Gesamtentnahmen aller GründerInnen"},{"$f":"SUM(D95:D100)","v":{"v":15000,"d":"15,000"}},{"$f":"SUM(E95:E100)","v":{"v":16000,"d":"16,000"}},{"$f":"SUM(F95:F100)","v":{"v":17000,"d":"17,000"}},{"$f":"SUM(G95:G100)","v":{"v":18000,"d":"18,000"}},{"$f":"SUM(H95:H100)","v":{"v":23000,"d":"23,000"}},{"$nulls":94},"Gesamtentnahmen aller GründerInnen","Total Draw of all Founders"]
[]
[]
[null,{"$f":"IF($B$1=\"English\",CZ104,CY104)","v":"Anhang zu Tab 1b"},{"$nulls":100},"Anhang zu Tab 1b","Annex to Tab 1b"]
[null,null,{"$f":"IF($B$1=\"English\",CZ105,CY105)","v":"Abschätzung der Einkommensteuer4)"},{"$f":"C3","v":2016},{"$f":"D105+1","v":2017},{"$f":"E105+1","v":2018},{"$f":"F105+1","v":2019},{"$f":"G105+1","v":2020},{"$nulls":94},"Abschätzung der Einkommensteuer4)","Estimation of Income Tax"]
[null,null,{"$f":"IF($B$1=\"English\",CZ106,CY106)","v":"Grundlage dafür sind Gesamtausgaben"},{"$nulls":99},"Grundlage dafür sind Gesamtausgaben","Basis therefor are Total Expenses "]
[null,{"$f":"CY107","v":"4)  Die EkSt. im Angestelltenverhältnis erhöht die Privatausgaben"},{"$nulls":16},"Ende",{"$nulls":83},"4)  Die EkSt. im Angestelltenverhältnis erhöht die Privatausgaben"]
[null,{"$f":"CY108","v":"   EkSt. auf die Privatentnahmen wird bei Unternehmensformen die keine Kapitalgesellschaft sind aus dem Gesamtgewinn ermittelt und in der Liquiditätsberechnung berücksichtigt."},{"$nulls":100},"   EkSt. auf die Privatentnahmen wird bei Unternehmensformen die keine Kapitalgesellschaft sind aus dem Gesamtgewinn ermittelt und in der Liquiditätsberechnung berücksichtigt."]
[null,null,"*)  und **)  AOK-Gehaltsrechner",{"$nulls":99},"*)  und **)  AOK-Gehaltsrechner"]
[]
[{"$nulls":4},{"v":0.5,"d":"50%"},{"v":0.6,"d":"60%"}]

{"sheet":"2 Umsätze|Sales","index":5,"n_rows":175,"n_cols":104,"rows_kept":175,"hidden":true}
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[null,{"$f":"IF($C$3=\"English\",CK2,CJ2)","v":"2a  Umsätze, Honorare, Sonstige Einnahmen (ohne MwSt) für die Monate des Jahres 2016 in EURO"},{"$nulls":17},"To Do list / Comments",{"$f":"IF($B$1=\"English\",CK1,CJ1)","v":"Nebenrechnung Umsätze/sonstige Einnahmen"},{"$nulls":66},{"$f":"\"2a  Umsätze, Honorare, Sonstige Einnahmen (\" & 'Deckblatt Gründer|Data Founder'!$J$1 & \") für die Monate des Jahres \" & '1 Pers.Ausgaben|Pers Expenses'!$C$3&\" in EURO\"","v":"2a  Umsätze, Honorare, Sonstige Einnahmen (ohne MwSt) für die Monate des Jahres 2016 in EURO"},{"$f":"\"2a  Sales, Fees, other Income (\" & 'Deckblatt Gründer|Data Founder'!$K$1 & \") for the Months of the Year \" & '1 Pers.Ausgaben|Pers Expenses'!$C$3&\" in EURO\"","v":"2a  Sales, Fees, other Income (w/o VAT) for the Months of the Year 2016 in EURO"},null,null,"Jan","Feb","Mar","Apr","May","June","July","Aug","Sept","Oct","Nov","Dec",{"$f":"\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!C3","v":"Year 2016"}]
[null,null,{"$f":"'Deckblatt Gründer|Data Founder'!$D$6","v":"Deutsch"},{"$nulls":84},"Bitte die Zusammensetzung der Umsätze in der Nebenrechnung (ab Spalte U) angeben","Please show the structure of sales in auxiliary calculation (Choose column \"U\")"]
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[null,1,{"$f":"IF($B$1=\"English\",CK6,CJ6)","v":"Umsatz Produktgruppe 1"},{"$f":"IF($C$3=\"English\",\"Selection\",\"Auswahl\")","v":"Auswahl"},{"$nulls":16},"1.6",{"$f":"C10","v":"Umsätze aus Nebenrechnung Gruppe 1"},{"$f":"D11","v":{"v":0.07,"d":"7%"}},{"$nulls":64},"Auswahl","Selection"]
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[null,"1.2",{"$nulls":14},{"$f":"SUM(E7:P7)","v":0},{"$nulls":3},"1.6.2",{"$nulls":14},{"$f":"SUM(X7:AI7)","v":0},{"$nulls":51},"Umsätze aus Nebenrechnung Gruppe 1","Sales out of Ancillary Account Line 1"]
[null,"1.3",{"$nulls":14},0,{"$nulls":3},"1.6.3",{"$nulls":14},0,{"$nulls":51},"Umsätze aus Nebenrechnung Gruppe 2","Sales out of Ancillary Account Line 2"]
[null,"1.4",{"$nulls":14},{"$f":"SUM(E9:P9)","v":0},{"$nulls":3},"1.6.4",{"$nulls":14},0]
[null,"1.6",{"$f":"IF($B$1=\"English\",CK7,CJ7)","v":"Umsätze aus Nebenrechnung Gruppe 1"},null,100,200,300,400,500,600,700,800,900,{"v":1000,"d":"1,000"},{"v":1100,"d":"1,100"},{"v":1200,"d":"1,200"},{"$f":"SUM(E10:P10)","v":{"v":7800,"d":"7,800"}},{"$nulls":3},"1.6.5",{"$nulls":14},{"$f":"SUM(X10:AI10)","v":0}]
[null,null,{"$f":"IF($B$1=\"English\",CK11,CJ11)","v":"darauf MwSt "},{"v":0.07,"d":"7%"},{"$f":"IF(SUM(E6:E10)=0,\"\",IF($D$1=\"mit MwST\",SUM(E6:E10)-SUM(E6:E10)/(1+$D11),SUM(E6:E10)*($D11)))","v":{"v":91.00000000000001,"d":"91.0"}},{"$f":"IF(SUM(F6:F10)=0,\"\",IF($D$1=\"mit MwST\",SUM(F6:F10)-SUM(F6:F10)/(1+$D11),SUM(F6:F10)*($D11)))","v":{"v":112.00000000000001,"d":"112.0"}},{"v":133,"d":"133.0"},{"v":154.00000000000003,"d":"154.0"},{"v":175.00000000000003,"d":"175.0"},{"v":196.00000000000003,"d":"196.0"},{"v":217.00000000000003,"d":"217.0"},{"v":238.00000000000003,"d":"238.0"},{"v":553,"d":"553.0"},{"v":280,"d":"280.0"},{"v":301.00000000000006,"d":"301.0"},{"v":322.00000000000006,"d":"322.0"},{"$f":"IF(SUM(E11:P11)=0,\"\",SUM(E11:P11))","v":{"v":2772,"d":"2,772"}},{"$nulls":4},{"$f":"IF($B$1=\"English\",CK30,CJ30)","v":"Summe Nebenrechnung Gruppe1"},null,{"$f":"IF(SUM(X6:X10)=0,\"\",SUM(X6:X10))","v":""},{"$f":"IF(SUM(Y6:Y10)=0,\"\",SUM(Y6:Y10))","v":""},"","","","","","","","","","",{"$f":"SUM(X11:AI11)","v":0},{"$nulls":51},{"$f":"IF($D$1=\"mit MwSt\",\"davon MwSt \",\"darauf MwSt \")","v":"darauf MwSt "},{"$f":"IF($D$1=\"mit MwSt\",\"theron VAT \",\"therof VAT\")","v":"therof VAT"}]
[null,null,{"$f":"IF($B$1=\"English\",CK35,CJ35)","v":"Summe Umsatz Produktgruppe 1"},null,{"$f":"SUM(E6:E10)","v":{"v":1300,"d":"1,300"}},{"v":1600,"d":"1,600"},{"v":1900,"d":"1,900"},{"v":2200,"d":"2,200"},{"v":2500,"d":"2,500"},{"v":2800,"d":"2,800"},{"v":3100,"d":"3,100"},{"v":3400,"d":"3,400"},{"v":7900,"d":"7,900"},{"v":4000,"d":"4,000"},{"v":4300,"d":"4,300"},{"v":4600,"d":"4,600"},{"v":39600,"d":"39,600"},{"$nulls":3},"2.6",{"$f":"C18","v":"Umsätze aus Nebenrechnung Gruppe 2"},{"$f":"D19","v":{"v":0.19,"d":"19%"}}]
[null,2,{"$f":"IF($B$1=\"English\",CK13,CJ13)","v":"Umsatz Produktgruppe 2"},{"$nulls":17},"2.6.1",{"$nulls":14},{"$f":"SUM(X13:AI13)","v":0},{"$nulls":51},"Umsatz Produktgruppe 2","Sales Product Line 2"]
[null,"2.1",null,null,200,300,400,500,600,700,800,900,{"v":1000,"d":"1,000"},{"v":1100,"d":"1,100"},{"v":1200,"d":"1,200"},{"v":1300,"d":"1,300"},{"$f":"SUM(E14:P14)","v":{"v":9000,"d":"9,000"}},{"$nulls":3},"2.6.2",{"$nulls":14},{"$f":"SUM(X14:AI14)","v":0},{"$nulls":51},"Summe Umsatz Produktgrppe 2","Sum Sales Product Line 2"]
[null,"2.2",{"$nulls":14},{"$f":"SUM(E15:P15)","v":0},{"$nulls":3},"2.6.3",{"$nulls":14},0]
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[null,null,{"$f":"C19","v":"darauf MwSt "},{"v":0.07,"d":"7%"},{"$f":"IF(SUM(E22:E23)=0,\"\",IF($D$1=\"mit MwST\",SUM(E22:E23)-SUM(E22:E23)/(1+$D24),SUM(E22:E23)*($D24)))","v":{"v":35,"d":"35.0"}},{"$f":"IF(SUM(F22:F23)=0,\"\",IF($D$1=\"mit MwST\",SUM(F22:F23)-SUM(F22:F23)/(1+$D24),SUM(F22:F23)*($D24)))","v":{"v":35,"d":"35.0"}},{"v":35,"d":"35.0"},{"v":35,"d":"35.0"},{"v":35,"d":"35.0"},{"v":35,"d":"35.0"},{"v":35,"d":"35.0"},{"v":35,"d":"35.0"},{"v":35,"d":"35.0"},{"v":35,"d":"35.0"},{"v":35,"d":"35.0"},{"v":35,"d":"35.0"},{"$f":"IF(SUM(E24:P24)=0,\"\",SUM(E24:P24))","v":420},{"$nulls":70},"Summe Sonstige Einnahmen","Sum Other Income"]
[null,null,{"$f":"IF($B$1=\"English\",CK19,CJ19)","v":"Summe Honorareinnahmen"},null,{"$f":"SUM(E22:E23)","v":500},{"$f":"SUM(F22:F23)","v":500},500,500,500,500,500,500,500,500,500,500,{"$f":"SUM(E25:P25)","v":{"v":6000,"d":"6,000"}}]
[null,4,{"$f":"IF($B$1=\"English\",CK26,CJ26)","v":"Sonstige Einnahmen"},{"$nulls":84},"Sonstige Einnahmen","Other Income"]
[null,"4.1",null,null,{"v":1250,"d":"1,250"},{"v":1250,"d":"1,250"},{"v":1250,"d":"1,250"},{"v":1250,"d":"1,250"},{"v":1250,"d":"1,250"},{"v":1250,"d":"1,250"},{"$nulls":6},{"$f":"SUM(E27:P27)","v":{"v":7500,"d":"7,500"}}]
[null,"4.2",null,null,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E28:P28)","v":0},{"$nulls":70},{"$f":"\"Nebenrechnung Umsätze/sonstige Einnahmen \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3+1","v":"Nebenrechnung Umsätze/sonstige Einnahmen 2017"},{"$f":"\"Ancillary account for sales/other Income \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3+1","v":"Ancillary account for sales/other Income 2017"}]
[null,null,{"$f":"C24","v":"darauf MwSt "},{"v":0.07,"d":"7%"},{"$f":"IF(SUM(E27:E28)=0,\"\",IF($D$1=\"mit MwST\",SUM(E27:E28)-SUM(E27:E28)/(1+$D29),SUM(E27:E28)*($D29)))","v":{"v":87.50000000000001,"d":"87.5"}},{"$f":"IF(SUM(F27:F28)=0,\"\",IF($D$1=\"mit MwST\",SUM(F27:F28)-SUM(F27:F28)/(1+$D29),SUM(F27:F28)*($D29)))","v":{"v":87.50000000000001,"d":"87.5"}},{"$f":"IF(SUM(G27:G28)=0,\"\",IF($D$1=\"mit MwST\",SUM(G27:G28)-SUM(G27:G28)/(1+$D29),SUM(G27:G28)*($D29)))","v":{"v":87.50000000000001,"d":"87.5"}},{"v":87.50000000000001,"d":"87.5"},{"v":87.50000000000001,"d":"87.5"},{"v":87.50000000000001,"d":"87.5"},"","","","","","",{"$f":"IF(SUM(E29:P29)=0,\"\",SUM(E29:P29))","v":{"v":525.0000000000001,"d":"525"}},{"$nulls":70},"Summe Nebenrechnung Gruppe2","Sum Ancillary Account Line2"]
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[null,null,{"$f":"IF($B$1=\"English\",CK33,CJ33)","v":"Gesamtumsätze"},null,{"$f":"E12+E20+E25+E30","v":{"v":1970,"d":"1,970"}},{"v":2270,"d":"2,270"},{"v":2470,"d":"2,470"},{"v":2670,"d":"2,670"},{"v":2870,"d":"2,870"},{"v":3070,"d":"3,070"},{"v":2020,"d":"2,020"},{"v":2220,"d":"2,220"},{"v":2420,"d":"2,420"},{"v":2620,"d":"2,620"},{"v":2820,"d":"2,820"},{"v":3020,"d":"3,020"},{"$f":"SUM(E33:P33)","v":{"v":30440,"d":"30,440"}},{"$nulls":70},"Gesamtumsätze","Total Sales"]
[null,null,{"$f":"IF($B$1=\"English\",CK34,CJ34)","v":"Gesamtumsätze akkumuliert"},null,{"$f":"E33","v":{"v":1970,"d":"1,970"}},{"$f":"E34+F33","v":{"v":4240,"d":"4,240"}},{"$f":"F34+G33","v":{"v":6710,"d":"6,710"}},{"v":9380,"d":"9,380"},{"v":12250,"d":"12,250"},{"v":15320,"d":"15,320"},{"v":17340,"d":"17,340"},{"v":19560,"d":"19,560"},{"v":21980,"d":"21,980"},{"v":24600,"d":"24,600"},{"v":27420,"d":"27,420"},{"v":30440,"d":"30,440"},{"$nulls":71},"Gesamtumsätze akkumuliert","Total Sales accumulated"]
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[]
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[null,1,{"$f":"C5","v":"Umsatz Produktgruppe 1"},{"$nulls":17},"1.6",{"$f":"C44","v":"Umsätze aus Nebenrechnung Gruppe 1"},{"$f":"D45","v":{"v":0.19,"d":"19%"}},{"$nulls":64},"Auswahl","Selection"]
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[null,"1.6",{"$f":"C10","v":"Umsätze aus Nebenrechnung Gruppe 1"},null,{"$f":"X45","v":130},{"$f":"Y45","v":130},130,130,130,130,130,130,130,130,130,130,{"$f":"SUM(E44:P44)","v":{"v":1560,"d":"1,560"}},{"$nulls":3},"1.6.5",{"$nulls":14},{"$f":"SUM(X44:AI44)","v":0}]
[null,null,{"$f":"C11","v":"darauf MwSt "},{"$f":"D11","v":{"v":0.19,"d":"19%"}},{"$f":"IF(SUM(E40:E44)=0,\"\",IF($D$1=\"mit MwST\",SUM(E40:E44)-SUM(E40:E44)/(1+$D45),SUM(E40:E44)*($D45)))","v":271.7},{"$f":"IF(SUM(F40:F44)=0,\"\",IF($D$1=\"mit MwST\",SUM(F40:F44)-SUM(F40:F44)/(1+$D45),SUM(F40:F44)*($D45)))","v":290.7},309.7,328.7,347.7,366.7,385.7,404.7,423.7,442.7,461.7,480.7,{"$f":"IF(SUM(E45:P45)=0,\"\",SUM(E45:P45))","v":{"v":4514.4,"d":"4,514"}},{"$nulls":4},{"$f":"IF($B$1=\"English\",CK64,CJ64)","v":"Summe Nebenrechnung Gruppe1"},null,{"$f":"IF(SUM(X40:X44)=0,\"\",SUM(X40:X44))","v":130},{"$f":"IF(SUM(Y40:Y44)=0,\"\",SUM(Y40:Y44))","v":130},130,130,130,130,130,130,130,130,130,130,{"$f":"SUM(X45:AI45)","v":{"v":1560,"d":"1,560"}},{"$nulls":51},{"$f":"IF($D$1=\"mit MwSt\",\"davon MwSt \",\"darauf MwSt \")","v":"darauf MwSt "},{"$f":"IF($D$1=\"mit MwSt\",\"theron VAT \",\"therof VAT\")","v":"therof VAT"}]
[null,null,{"$f":"C12","v":"Summe Umsatz Produktgruppe 1"},null,{"$f":"SUM(E40:E44)","v":{"v":1430,"d":"1,430"}},{"v":1530,"d":"1,530"},{"v":1630,"d":"1,630"},{"v":1730,"d":"1,730"},{"v":1830,"d":"1,830"},{"v":1930,"d":"1,930"},{"v":2030,"d":"2,030"},{"v":2130,"d":"2,130"},{"v":2230,"d":"2,230"},{"v":2330,"d":"2,330"},{"v":2430,"d":"2,430"},{"v":2530,"d":"2,530"},{"v":23760,"d":"23,760"},{"$nulls":3},"2.6",{"$f":"C52","v":"Umsätze aus Nebenrechnung Gruppe 2"},{"$f":"D53","v":{"v":0.19,"d":"19%"}}]
[null,2,{"$f":"C13","v":"Umsatz Produktgruppe 2"},{"$nulls":17},"2.6.1",{"$nulls":14},{"$f":"SUM(X47:AI47)","v":0},{"$nulls":51},"Umsatz Produktgruppe 2","Sales Product Line 2"]
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[null,"2.3","",{"$nulls":13},0,{"$nulls":3},"2.6.4",{"$nulls":14},0]
[null,"2.4","",{"$nulls":13},{"$f":"SUM(E51:P51)","v":0},{"$nulls":3},"2.6.5",{"$nulls":14},0]
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[null,null,{"$f":"C20","v":"Summe Umsatz Produktgrppe 2"},null,{"$f":"SUM(E48:E52)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,3,{"$f":"C21","v":"Honorareinnahmen"},{"$nulls":84},"Honorareinnahmen","Income Consulting"]
[null,"3.1",{"$f":"IF(C22=\"\",\"\",C22)","v":""},{"$nulls":13},{"$f":"SUM(E56:P56)","v":0}]
[null,"3.2",{"$f":"IF(C23=\"\",\"\",C23)","v":""},{"$nulls":13},{"$f":"SUM(E57:P57)","v":0}]
[null,null,{"$f":"C24","v":"darauf MwSt "},{"$f":"D24","v":{"v":0.07,"d":"7%"}},{"$f":"IF(SUM(E56:E57)=0,\"\",IF($D$1=\"mit MwST\",SUM(E56:E57)-SUM(E56:E57)/(1+$D58),SUM(E56:E57)*($D58)))","v":""},{"$f":"IF(SUM(F56:F57)=0,\"\",IF($D$1=\"mit MwST\",SUM(F56:F57)-SUM(F56:F57)/(1+$D58),SUM(F56:F57)*($D58)))","v":""},"","","","","","","","","","",{"$f":"IF(SUM(E58:P58)=0,\"\",SUM(E58:P58))","v":""},{"$nulls":70},"Summe Sonstige Einnehmen","Sum Other Income"]
[null,null,{"$f":"C25","v":"Summe Honorareinnahmen"},null,{"$f":"SUM(E56:E57)","v":0},{"$f":"SUM(F56:F57)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E59:P59)","v":0}]
[null,4,{"$f":"C26","v":"Sonstige Einnahmen"},{"$nulls":84},"Sonstige Einnahmen","Other Income"]
[null,"4.1",{"$f":"IF(C27=\"\",\"\",C27)","v":""},{"$nulls":13},{"$f":"SUM(E61:P61)","v":0}]
[null,"4.2",{"$f":"IF(C28=\"\",\"\",C28)","v":""},null,0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(E62:P62)","v":0}]
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[null,2,"Investitionsgut 2",{"$nulls":3},{"v":40000,"d":"40,000 "},4,{"$nulls":7},{"v":5,"d":"5 "},{"$nulls":72},"Investitionsgut 2"," Producer durable good 2"]
[null,3,"Investitionsgut 3",{"$nulls":85},"Investitionsgut 3"," Producer durable good 3"]
[null,4,"Investitionsgut 4",{"$nulls":85},"Investitionsgut 4"," Producer durable good 4"]
[null,5,"Investitionsgut 5",{"$nulls":85},"Investitionsgut 5"," Producer durable good 5"]
[null,6,"Investitionsgut 6",{"$nulls":85},"Investitionsgut 6"," Producer durable good 6"]
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[{"$nulls":14}," ",{"$nulls":73},"Nutzung in Jahren1)","Asset depreciation range (years) 1)"]
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[null,"8.3",{"$f":"IF($C$1=\"English\",CL20,CK20)","v":"Sammelposten 3"},null,{"v":200,"d":"200 "},"Sammelposten 3",null,null,"Sammelposten 3",null,null,"Sammelposten 3",{"$nulls":76},"Sammelposten 3","Compound item 3"]
[null,"8.4","Sammelposten 4",null,{"v":400,"d":"400 "},"Sammelposten 4",null,null,"Sammelposten 4",null,null,"Sammelposten 4",{"$nulls":76},"Sammelposten 4","Compound item 4"]
[null,"8.5","Sammelposten 5",null,null,"Sammelposten 5",null,null,"Sammelposten 5",null,null,"Sammelposten 5",{"$nulls":76},"Sammelposten 5","Compound item 5"]
[null,"8.6","Sammelposten 6",null,null,"Sammelposten 6",null,null,"Sammelposten 6",null,null,"Sammelposten 6",{"$nulls":76},"Sammelposten 6","Compound item 6"]
[null,"8.7","Sammelposten 7",null,null,"Sammelposten 7",null,null,"Sammelposten 7",null,null,"Sammelposten 7",{"$nulls":76},"Sammelposten 7","Compound item 7"]
[null,"8.8","Sammelposten 8",null,null,"Sammelposten 8",null,null,"Sammelposten 8",null,null,"Sammelposten 8",{"$nulls":76},"Sammelposten 8","Compound item 8"]
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[]
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[{"$nulls":88},"Wert","Amount"]
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[]
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[null,{"$f":"B31","v":"monatl. Abschreibungen"},null,null,{"$f":"AG129","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":6000,"d":"6,000.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":239.99999999999966,"d":"240.0"},{"$nulls":72},"monatl. Abschreibungen","monthly write offs "]
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[]
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[]
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[null,1,{"$f":"C5","v":"Investitionsgut 1"},null,{"$f":"IF($O146=1,J146,IF($O157=1,J157,IF($O168=1,J168,IF($O179=1,J179,IF($O190=1,J190,\"\")))))","v":""},"","","","",{"$nulls":79},{"$f":"CK5","v":"Investitionsgut 1"}," Producer durable good 1"]
[null,2,"Investitionsgut 2",null,0,{"v":6000,"d":"6,000"},{"v":8000,"d":"8,000"},{"v":8000,"d":"8,000"},{"v":8000,"d":"8,000"},{"$nulls":79},"Investitionsgut 2"," Producer durable good 2"]
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[null,4,"Investitionsgut 4",null,{"$f":"IF($O149=1,J149,IF($O160=1,J160,IF($O171=1,J171,IF($O182=1,J182,IF($O193=1,J193,\"\")))))","v":""},{"$f":"IF($O149=1,K149,IF($O160=1,K160,IF($O171=1,K171,IF($O182=1,K182,IF($O193=1,K193,\"\")))))","v":""},"","",{"$f":"IF($O149=1,N149,IF($O160=1,N160,IF($O171=1,N171,IF($O182=1,N182,IF($O193=1,N193,\"\")))))","v":""},{"$nulls":79},"Investitionsgut 4"," Producer durable good 4"]
[null,5,"Investitionsgut 5",null,{"$f":"IF($O150=1,J150,IF($O161=1,J161,IF($O172=1,J172,IF($O183=1,J183,IF($O194=1,J194,\"\")))))","v":""},"","","",{"$f":"IF($O150=1,N150,IF($O161=1,N161,IF($O172=1,N172,IF($O183=1,N183,IF($O194=1,N194,\"\")))))","v":""},{"$nulls":79},"Investitionsgut 5"," Producer durable good 5"]
[null,6,"Investitionsgut 6",null,{"$f":"IF($O151=1,J151,IF($O162=1,J162,IF($O173=1,J173,IF($O184=1,J184,IF($O195=1,J195,\"\")))))","v":""},{"$f":"IF($O151=1,K151,IF($O162=1,K162,IF($O173=1,K173,IF($O184=1,K184,IF($O195=1,K195,\"\")))))","v":""},{"$f":"IF($O151=1,L151,IF($O162=1,L162,IF($O173=1,L173,IF($O184=1,L184,IF($O195=1,M195,\"\")))))","v":""},{"$f":"IF($O151=1,M151,IF($O162=1,M162,IF($O173=1,M173,IF($O184=1,M184,IF($O195=1,M195,\"\")))))","v":""},{"$f":"IF($O151=1,N151,IF($O162=1,N162,IF($O173=1,N173,IF($O184=1,N184,IF($O195=1,N195,\"\")))))","v":""},{"$nulls":79},"Investitionsgut 6"," Producer durable good 6"]
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[{"$nulls":88},"1) Ab 1.1.2010 gibt es für die Abschreibung von geringwertigen Wirtschaftsgütern ein Wahlrecht ( zwei Alternativen)"]
[null,"Erläuterungen zu Abschreibungen von geringwertigen Wirtschaftsgütern / Sammelposten",{"$nulls":86},"a)Wirtschaftsgüter mit einem Wert unter 410 EUR (netto) können  sofort abgeschrieben werden; d.h. diese Anschaffungen sind in der Tabelle 4 Betriebskosten z.B. unter \"Bürobedarf\" Zeile 7  oder \"Büromöbel\" Zeile 10 oder \"Werkzeuge, geringwertige Wirtschaftsgüter\" Zeile 15 oder unter \"Sonstige Kosten\" Zeile 47. Wirtschaftsgüter können entsprechend ihrer Nutzungsdauer linear -d.h. in gleichen Raten- abges) s. auch Betriebskostenchrieben werden. Die geplanten Anschaffungen sind mit ihrem Anschaffungswert, Kaufmonat und Nutzungsdauer in die obige Tabelle einzugeben."]
[{"$nulls":18},"Ende",{"$nulls":69},"b)Wirtschaftsgüter, deren Anschaffungswert mehr als 150 € (netto) und nicht mehr als 1000 € (netto) beträgt, können in einen Sammelposten (Pool) eingestellt werden. Diese Wirtschaftsgüter werden dann zusammen einheitlich über 5 Jahre abgeschrieben."]
[{"$nulls":88},"Die gewählte Abschreibungsmethode muss einheitlich auf alle Wirtschaftsgüter  eines Anschaffungsjahres angewendet werden."]
[{"$nulls":89},"Die Übersetzung aus Zeile 56 bitte in Zeile 62 usw"]
[]
[]
[]
[]
[null,"Weitergehende Erläuterung zu Abschreibung"]
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[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A7,\"\")","v":""},"Strom, Wasser, Heizung, sonst. Nebenkosten",{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":600,"d":"600.0"},{"$nulls":4},{"$f":"IF($C$1=\"English\",CV7,CU7)","v":" Anzahl Mitarbeiter"},{"$nulls":77}," Anzahl Mitarbeiter","No of Employees",3,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs",3,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs"]
[{"v":0.19,"d":"19%"},"","Telefon, Fax, Internet, Porto",{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":600,"d":"600.0"},{"$nulls":4},"Gehalt2",{"$nulls":77},"Gehalt2","Salary2",4,{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto","Phone, fax, internet, porto",5,{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)","Inferior assets (office furniture,  facilities, ...)"]
[{"v":0.19,"d":"19%"},"","Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":77}," Anzahl Mitarbeiter","No of Employees",5,{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)","Inferior assets (office furniture,  facilities, ...)",4,{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto","Phone, fax, internet, porto"]
[{"v":0.19,"d":"19%"},"","IT (Lizenzen, Windows, Office, Wartung)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},"Gehalt3",{"$nulls":77},"Gehalt3","Salery3",6,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)","IT (licenses, windows, office, maintenace, ...)",6,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)","IT (licenses, windows, office, maintenace, ...)"]
[{"v":0.19,"d":"19%"},null,"Sonstiges",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":4},"Nebenkosten (%)",{"$nulls":77},"Nebenkosten (%)","Additional Expenses (%)",7,{"v":0.19,"d":"19%"},"Sonstiges","Others",7,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Bürokosten",{"$f":"SUM(D6:D11)","v":{"v":700,"d":"700.0"}},{"$f":"SUM(E6:E11)","v":{"v":700,"d":"700.0"}},{"v":700,"d":"700.0"},{"v":700,"d":"700.0"},{"v":700,"d":"700.0"},{"v":700,"d":"700.0"},{"v":700,"d":"700.0"},{"v":700,"d":"700.0"},{"v":700,"d":"700.0"},{"v":700,"d":"700.0"},{"v":700,"d":"700.0"},{"v":700,"d":"700.0"},{"$f":"SUM(D12:O12)","v":{"v":8400,"d":"8,400.0"}},{"$nulls":4},"Gehaltssumme",{"$f":"((V5*V6)+(V7*V8)+(V9*V10))*(1+V11)","v":0},{"$f":"((W5*W6)+(W7*W8)+(W9*W10))*(1+W11)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V12:AG12)","v":0},{"$nulls":64},"Gehaltssumme","Payroll",8,null,{"$f":"\"Summe \" &CY5","v":"Summe Bürokosten"},"Sum office expences",8,{"v":0,"d":"0%"},"Summe Bürokosten","Sum office expences"]
[null,2,"Produktionskosten",{"$nulls":97},9,null,"Produktionskosten","Production costs",9,{"v":0,"d":"0%"},"Produktionskosten","Production costs"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A14,\"\")","v":""},"Raummiete",{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"$f":"SUM(D14:O14)","v":{"v":14400,"d":"14,400.0"}},{"$nulls":84},10,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Raummiete","Space rent",10,{"v":0.19,"d":"19%"},"Raummiete","Space rent"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A15,\"\")","v":""},"Strom, Wasser, Heizung, sonst. Nebenkosten",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},11,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs",11,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"","Materialaufwand zur Produktion (19%)",{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"$f":"SUM(D16:O16)","v":{"v":12000,"d":"12,000.0"}},{"$nulls":4},{"$f":"E80","v":2016},{"$f":"V4","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":67},12,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"\"Materialaufwand zur Produktion (\"&MwSt*100 &\"%)\"","v":"Materialaufwand zur Produktion (19%)"},{"$f":"\"Cost for materials for production  (\"&MwSt*100 &\"%)\"","v":"Cost for materials for production  (19%)"},12,{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)","Cost for materials for production  (19%)"]
[{"$f":"MwStklein","v":{"v":0.07,"d":"7%"}},"","Materialaufwand zur Produktion (7%)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},{"$f":"U5","v":" Anzahl Mitarbeiter"},{"$nulls":79},13,{"$f":"MwStklein","v":{"v":0.07,"d":"7%"}},{"$f":"\"Materialaufwand zur Produktion (\"&MwStklein*100 &\"%)\"","v":"Materialaufwand zur Produktion (7%)"},{"$f":"\"Cost for materials for production  (\"&MwStklein*100 &\"%)\"","v":"Cost for materials for production  (7%)"},13,{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)","Cost for materials for production  (7%)"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"","Produktionsbedarf, geringwertige Wirtschaftsgüter",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":4},"Gehalt1",{"$nulls":79},14,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Produktionsbedarf, geringwertige Wirtschaftsgüter","Production need, inferior assets",14,{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter","Production need, inferior assets"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"","Leasingraten für Produktionsanlagen, -maschinen",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},15,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Leasingraten für Produktionsanlagen, -maschinen","Leasing rate for production facityties , -machines",15,{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen","Leasing rate for production facityties , -machines"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A20,\"\")","v":""},"Instandhaltung und Reparaturen",{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":2400,"d":"2,400.0"},{"$nulls":4},"Gehalt2",{"$nulls":79},16,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Instandhaltung und Reparaturen","Maintenace and repairs",16,{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen","Maintenace and repairs"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},null,"Sonstiges",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},17,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",17,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Produktionskosten",{"$f":"SUM(D14:D21)","v":{"v":2500,"d":"2,500.0"}},{"$f":"SUM(E14:E21)","v":{"v":2500,"d":"2,500.0"}},{"v":2500,"d":"2,500.0"},{"v":2500,"d":"2,500.0"},{"v":2500,"d":"2,500.0"},{"v":2500,"d":"2,500.0"},{"v":2500,"d":"2,500.0"},{"v":2500,"d":"2,500.0"},{"v":2500,"d":"2,500.0"},{"v":2500,"d":"2,500.0"},{"v":2500,"d":"2,500.0"},{"v":2500,"d":"2,500.0"},{"$f":"SUM(D22:O22)","v":{"v":30000,"d":"30,000.0"}},{"$nulls":4},"Gehalt3",{"$nulls":79},18,null,{"$f":"\"Summe \"&CY13","v":"Summe Produktionskosten"},"Sum production costs ",18,{"v":0,"d":"0%"},"Summe Produktionskosten","Sum production costs "]
[null,3,"Personalkosten (nur Angestellte)",{"$nulls":17},"Nebenkosten (%)",{"$nulls":79},19,null,"Personalkosten (nur Angestellte)","Personnel cost (only salary earners)",19,{"v":0,"d":"0%"},"Personalkosten (nur Angestellte)","Personnel cost (only salary earners)"]
[{"v":0,"d":"0%"},{"$f":"IF($D$3>0, A24,\"\")","v":""},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"v":2000,"d":"2,000.0"},{"v":2000,"d":"2,000.0"},{"v":2000,"d":"2,000.0"},{"v":2000,"d":"2,000.0"},{"v":2000,"d":"2,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"$f":"SUM(D24:O24)","v":{"v":38000,"d":"38,000.0"}},{"$nulls":4},"Gehaltssumme",{"$f":"((V17*V18)+(V19*V20)+(V21*V22))*(1+V23)","v":0},{"$f":"((W17*W18)+(W19*W20)+(W21*W22))*(1+W23)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V24:AG24)","v":0},{"$nulls":66},20,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)","Wages, salaries with additional costs (s. accillary account)",20,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)","Wages, salaries with additional costs (s. accillary account)"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},null,"Sonstiges",{"$nulls":12},{"$f":"SUM(D25:O25)","v":{"v":0,"d":"0.0"}},{"$nulls":84},21,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",21,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Personalkosten",{"$f":"SUM(D24:D24)","v":{"v":2000,"d":"2,000.0"}},{"v":2000,"d":"2,000.0"},{"v":2000,"d":"2,000.0"},{"v":2000,"d":"2,000.0"},{"v":2000,"d":"2,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"v":4000,"d":"4,000.0"},{"$f":"SUM(D26:O26)","v":{"v":38000,"d":"38,000.0"}},{"$nulls":84},22,null,"Summe Personalkosten","Sum personal costs ",22,{"v":0,"d":"0%"},"Summe Personalkosten","Sum personal costs "]
[null,4,"Reisekosten",{"$nulls":97},23,null,"Reisekosten","Travel expenses",23,{"v":0,"d":"0%"},"Reisekosten","Travel expenses"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A28,\"\")","v":""},"Fahrtkosten",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D28:O28)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":4},{"$f":"F80","v":2017},{"$f":"V16","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":67},24,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Fahrtkosten","Travel expenses",24,{"v":0.19,"d":"19%"},"Fahrtkosten","Travel expenses"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A29,\"\")","v":""},"Reisekostenpauschalen",{"$nulls":12},{"$f":"SUM(D29:O29)","v":{"v":0,"d":"0.0"}},{"$nulls":4},{"$f":"U5","v":" Anzahl Mitarbeiter"},{"$nulls":79},25,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Reisekostenpauschalen","Travelling allowances ",25,{"v":0.19,"d":"19%"},"Reisekostenpauschalen","Travelling allowances "]
[{"$f":"MwStklein","v":{"v":0.07,"d":"7%"}},"","Übernachtungen",{"$nulls":12},{"$f":"SUM(D30:O30)","v":{"v":0,"d":"0.0"}},{"$nulls":4},"Gehalt1",{"$nulls":79},26,{"$f":"MwStklein","v":{"v":0.07,"d":"7%"}},"Übernachtungen","Accomodations",26,{"v":0.07,"d":"7%"},"Übernachtungen","Accomodations"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},null,"Sonstiges",{"$nulls":12},{"$f":"SUM(D31:O31)","v":{"v":0,"d":"0.0"}},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},27,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",27,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Reisekosten",{"$f":"SUM(D28:D31)","v":{"v":100,"d":"100.0"}},{"$f":"SUM(E28:E31)","v":{"v":100,"d":"100.0"}},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D32:O32)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":4},"Gehalt2",{"$nulls":79},28,null,{"$f":"\"Summe \" &CY27","v":"Summe Reisekosten"},"Sum travel expenses",28,{"v":0,"d":"0%"},"Summe Reisekosten","Sum travel expenses"]
[null,5,"Versicherungen und Beiträge (betrieblich!)",{"$nulls":17}," Anzahl Mitarbeiter",{"$nulls":79},29,null,"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions",29,{"v":0,"d":"0%"},"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A34,\"\")","v":""},"Haftpflicht",{"$nulls":12},{"$f":"SUM(D34:O34)","v":{"v":0,"d":"0.0"}},{"$nulls":4},"Gehalt3",{"$nulls":79},30,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Haftpflicht","Insurance ",30,{"v":0.19,"d":"19%"},"Haftpflicht","Insurance "]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A35,\"\")","v":""},"Rechtschutzversicherung",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D35:O35)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":4},"Nebenkosten (%)",{"$nulls":79},31,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Rechtschutzversicherung","Legal costs insurance",31,{"v":0.19,"d":"19%"},"Rechtschutzversicherung","Legal costs insurance"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"",{"$f":"IF($C$1=\"Deutsch\",CY36,IF($C$1=\"English\",CZ36,DB36))","v":"Beiträge (IHK, Berufsverbände, ...)"},{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},"Gehaltssumme",{"$f":"((V29*V30)+(V31*V32)+(V33*V34))*(1+V35)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V36:AG36)","v":0},{"$nulls":66},32,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)",32,{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A37,\"\")","v":""},"Sonstiges",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},33,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",33,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(D34:D37)","v":{"v":100,"d":"100.0"}},{"$f":"SUM(E34:E37)","v":{"v":100,"d":"100.0"}},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D38:O38)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":84},34,null,{"$f":"\"Summe \"&CY33","v":"Summe Versicherungen und Beiträge (betrieblich!)"},"Sum insurances (operational)",34,{"v":0,"d":"0%"},"Summe Versicherungen und Beiträge (betrieblich!)","Sum insurances (operational)"]
[null,6,"KFZ Kosten / Betriebliche Nutzung",{"$nulls":97},35,null,"KFZ Kosten / Betriebliche Nutzung","Vehicle costs (operational use)",35,{"v":0,"d":"0%"},"KFZ Kosten / Betriebliche Nutzung","Vehicle costs (operational use)"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A40,\"\")","v":""},"Leasingraten Kfz",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D40:O40)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":4},{"$f":"G80","v":2018},{"$f":"V4","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":67},36,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Leasingraten Kfz","Vehicle leasing rates",36,{"v":0.19,"d":"19%"},"Leasingraten Kfz","Vehicle leasing rates"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A41,\"\")","v":""},"Versicherungen/Kfz-Steuer",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D41:O41)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":4},{"$f":"U29","v":" Anzahl Mitarbeiter"},{"$nulls":79},37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurance/tax on cars",37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurance/tax on cars"]
[{"v":0.19,"d":"19%"},"","Fahrzeugkosten (Tanken und Reparatur)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},"Gehalt1",{"$nulls":79},38,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)","vehicle's costs (fuel and repairs) ",38,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)","vehicle's costs (fuel and repairs) "]
[{"v":0,"d":"0%"},{"$f":"IF($D$3>0, A43,\"\")","v":""},"Abrechenbare Kilometerkosten",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Costs deductibles per kilometre",39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Costs deductibles per kilometre"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},null,"Sonstiges",{"$nulls":17},"Gehalt2",{"$nulls":79},40,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",40,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(D40:D44)","v":{"v":200,"d":"200.0"}},{"$f":"SUM(E40:E44)","v":{"v":200,"d":"200.0"}},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"$f":"SUM(D45:O45)","v":{"v":2400,"d":"2,400.0"}},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},41,null,{"$f":"\"Summe \"&CY39","v":"Summe KFZ Kosten / Betriebliche Nutzung"},"Sum vehical costs / operational use)",41,{"v":0,"d":"0%"},"Summe KFZ Kosten / Betriebliche Nutzung","Sum vehical costs / operational use)"]
[null,7,"Marketing  u. Werbung",{"$nulls":17},"Gehalt3",{"$nulls":79},42,null,"Marketing  u. Werbung","Marketing & advertising ",42,{"v":0,"d":"0%"},"Marketing  u. Werbung","Marketing & advertising "]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A47,\"\")","v":""},"Marktforschung",{"$nulls":5},{"v":5000,"d":"5,000.0"},{"$nulls":6},{"$f":"SUM(D47:O47)","v":{"v":5000,"d":"5,000.0"}},{"$nulls":4},"Nebenkosten (%)",{"$nulls":79},43,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Marktforschung","Market research",43,{"v":0.19,"d":"19%"},"Marktforschung","Market research"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A48,\"\")","v":""},"Briefpapier, Visitenkarte, Stempel",{"v":1000,"d":"1,000.0"},{"$nulls":11},{"v":1000,"d":"1,000.0"},{"$nulls":4},"Gehaltssumme",{"$f":"((V41*V42)+(V43*V44)+(V45*V46))*(1+V47)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V48:AG48)","v":0},{"$nulls":66},44,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Briefpapier, Visitenkarte, Stempel","Letter paper, business card, stamp",44,{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel","Letter paper, business card, stamp"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"","Webseite, lfd. Webseitenpflege",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":84},45,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Webseite, lfd. Webseitenpflege","Website, current website maintenance",45,{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege","Website, current website maintenance"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A50,\"\")","v":""},"Flyer, Prospekte, Broschüren, Anzeigen",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},46,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads",46,{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads"]
[{"v":0.19,"d":"19%"},"","Bewirtungskosten",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},47,{"v":0.19,"d":"19%"},"Bewirtungskosten","entertainment expenses",47,{"v":0.19,"d":"19%"},"Bewirtungskosten","entertainment expenses"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},null,"Sonstiges, Messen, ...",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},{"$f":"H80","v":2019},{"$f":"V16","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":67},48,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges, Messen, ...","Others, fairs ...",48,{"v":0.19,"d":"19%"},"Sonstiges, Messen, ...","Others, fairs ..."]
[null,null,"Summe Marketing  u. Werbung",{"$f":"SUM(D47:D52)","v":{"v":1100,"d":"1,100.0"}},{"$f":"SUM(E47:E52)","v":{"v":100,"d":"100.0"}},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":5100,"d":"5,100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":7200,"d":"7,200.0"},{"$nulls":4},{"$f":"U41","v":" Anzahl Mitarbeiter"},{"$nulls":79},49,null,{"$f":"\"Summe \"&CY46","v":"Summe Marketing  u. Werbung"},"Sum marketing & advertising ",49,{"v":0,"d":"0%"},"Summe Marketing  u. Werbung","Sum marketing & advertising "]
[null,8,"Rechts- und Beratungskosten",{"$nulls":17},"Gehalt1",{"$nulls":79},50,null,"Rechts- und Beratungskosten","Legislation and consultancy fees",50,{"v":0,"d":"0%"},"Rechts- und Beratungskosten","Legislation and consultancy fees"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A55,\"\")","v":""},"Buchhaltung",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping ",51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping "]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A56,\"\")","v":""},"Steuerberatung, Abschluss, Prüfung",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},"Gehalt2",{"$nulls":79},52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax consultancy, accounts, annual audit",52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax consultancy, accounts, annual audit"]
[{"v":0.07,"d":"7%"},null,"Sonstiges",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},53,{"v":0.07,"d":"7%"},"Sonstiges","Others",53,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Rechts- und Beratungskosten",{"$f":"SUM(D55:D57)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E55:E57)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":4},"Gehalt3",{"$nulls":79},54,null,"Summe Rechts- und Beratungskosten","Sum legislation and consultancy fees",54,{"v":0,"d":"0%"},"Summe Rechts- und Beratungskosten","Sum legislation and consultancy fees"]
[null,9,"Verschiedenes",{"$nulls":17},"Nebenkosten (%)",{"$nulls":79},55,null,"Verschiedenes","Miscellaneous",55,{"v":0,"d":"0%"},"Verschiedenes","Miscellaneous"]
[{"v":0,"d":"0%"},{"$f":"IF($D$3=-1, A60,\"\")","v":""},"Finanzaufwand / Zinsen *)",{"$f":"'7 Finanzierung|Financing'!D36","v":{"v":83.33333333333333,"d":"83.3"}},{"$f":"'7 Finanzierung|Financing'!E36","v":{"v":82.63888888888889,"d":"82.6"}},{"$f":"'7 Finanzierung|Financing'!F36","v":{"v":81.94444444444446,"d":"81.9"}},{"$f":"'7 Finanzierung|Financing'!G36","v":{"v":81.25,"d":"81.3"}},{"$f":"'7 Finanzierung|Financing'!H36","v":{"v":122.22222222222223,"d":"122.2"}},{"$f":"'7 Finanzierung|Financing'!I36","v":{"v":120.83333333333336,"d":"120.8"}},{"$f":"'7 Finanzierung|Financing'!J36","v":{"v":119.44444444444446,"d":"119.4"}},{"$f":"'7 Finanzierung|Financing'!J36","v":{"v":119.44444444444446,"d":"119.4"}},{"$f":"'7 Finanzierung|Financing'!K36","v":{"v":118.05555555555554,"d":"118.1"}},{"$f":"'7 Finanzierung|Financing'!L36","v":{"v":116.66666666666669,"d":"116.7"}},{"$f":"'7 Finanzierung|Financing'!M36","v":{"v":115.27777777777777,"d":"115.3"}},{"$f":"'7 Finanzierung|Financing'!N36","v":{"v":113.88888888888889,"d":"113.9"}},{"$f":"SUM(D60:O60)","v":{"v":1275.0000000000002,"d":"1,275.0"}},{"$nulls":4},"Gehaltssumme",{"$f":"((V53*V54)+(V55*V56)+(V57*V58))*(1+V59)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V60:AG60)","v":0},{"$nulls":66},56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Financial costs /  interest *)",56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Financial costs /  interest *)"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A61,\"\")","v":""},"Reisekosten",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":84},57,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Reisekosten","Travel expenses",57,{"v":0.19,"d":"19%"},"Reisekosten","Travel expenses"]
[{"v":0.07,"d":"7%"},{"$f":"IF($D$3>0, A62,\"\")","v":""},"Fachliteratur, Bücher",{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":240,"d":"240.0"},{"$nulls":84},58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Specialist literature, books",58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Specialist literature, books"]
[{"v":0.19,"d":"19%"},"","Schulungen",{"v":1000,"d":"1,000.0"},{"$nulls":6},{"v":1000,"d":"1,000.0"},{"$nulls":4},{"v":2000,"d":"2,000.0"},{"$nulls":84},59,{"v":0.19,"d":"19%"},"Schulungen","Profesional training",59,{"v":0.19,"d":"19%"},"Schulungen","Profesional training"]
[{"v":0.07,"d":"7%"},null,"Sonstiges",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},60,{"v":0.07,"d":"7%"},"Sonstiges","Others",60,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Verschiedenes",{"$f":"SUM(D60:D64)","v":{"v":1203.3333333333333,"d":"1,203.3"}},{"$f":"SUM(E60:E64)","v":{"v":202.63888888888889,"d":"202.6"}},{"v":201.94444444444446,"d":"201.9"},{"v":201.25,"d":"201.3"},{"v":242.22222222222223,"d":"242.2"},{"v":240.83333333333337,"d":"240.8"},{"v":239.44444444444446,"d":"239.4"},{"v":1239.4444444444443,"d":"1,239.4"},{"v":238.05555555555554,"d":"238.1"},{"v":236.66666666666669,"d":"236.7"},{"v":235.27777777777777,"d":"235.3"},{"v":233.88888888888889,"d":"233.9"},{"v":4714.999999999999,"d":"4,715.0"},{"$nulls":84},61,null,"Summe Verschiedenes","Sum miscellaneous",61,{"v":0,"d":"0%"},"Summe Verschiedenes","Sum miscellaneous"]
[null,null,"Summe Betriebskosten I",{"$f":"SUM(D5:D65)/2","v":{"v":7903.333333333334,"d":"7,903.3"}},{"$f":"SUM(E5:E65)/2","v":{"v":5902.638888888889,"d":"5,902.6"}},{"v":5901.944444444445,"d":"5,901.9"},{"v":5901.25,"d":"5,901.3"},{"v":5942.222222222223,"d":"5,942.2"},{"v":12940.833333333332,"d":"12,940.8"},{"v":7939.444444444445,"d":"7,939.4"},{"v":8939.444444444445,"d":"8,939.4"},{"v":7938.055555555555,"d":"7,938.1"},{"v":7936.666666666666,"d":"7,936.7"},{"v":7935.277777777777,"d":"7,935.3"},{"v":7933.888888888889,"d":"7,933.9"},{"v":93115,"d":"93,115.0"},{"$nulls":86},"Summe Betriebskosten I","Sum operating costs I"]
[null,null,"Abschreibungen (aus Tab 3a)",{"$f":"'3 Anschaffungen|Aquirements'!E31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!F31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!G31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!H31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!I31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!J31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!K31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!L31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!M31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!N31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!O31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!P31","v":{"v":240,"d":"240.0"}},{"$f":"SUM(D67:O67)","v":{"v":240,"d":"240.0"}},{"$nulls":86},"Abschreibungen (aus Tab 3a)","Write offs (from tab. 3a)"]
[null,null,"Summe Betriebskosten II",{"$f":"SUM(D66:D67)","v":{"v":7903.333333333334,"d":"7,903.3"}},{"$f":"SUM(E66:E67)","v":{"v":5902.638888888889,"d":"5,902.6"}},{"$f":"SUM(F66:F67)","v":{"v":5901.944444444445,"d":"5,901.9"}},{"v":5901.25,"d":"5,901.3"},{"v":5942.222222222223,"d":"5,942.2"},{"v":12940.833333333332,"d":"12,940.8"},{"v":7939.444444444445,"d":"7,939.4"},{"v":8939.444444444445,"d":"8,939.4"},{"v":7938.055555555555,"d":"7,938.1"},{"v":7936.666666666666,"d":"7,936.7"},{"v":7935.277777777777,"d":"7,935.3"},{"v":8173.888888888889,"d":"8,173.9"},{"v":93355,"d":"93,355.0"},{"$nulls":86},{"$f":"\"Summe Betriebskosten II\"","v":"Summe Betriebskosten II"},"Sum operating costs II"]
[null,null,"*) wird aus Tabelle \"Finanzierung\" übernommen (auf ganze Euro gerundet!)",{"$nulls":99},"*) wird aus Tabelle \"Finanzierung\" übernommen (auf ganze Euro gerundet!)","*) out of Table \"Finanzierung\" "]
[]
[null,null,{"$f":"IF($C$1=\"English\",CZ71,CY71)","v":"4a  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4a und 4c"},{"$nulls":99},"4a  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4a und 4c","4a Addendum: Disclosure of VAT (Difference between Tab. 4a and 4c)"]
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[{"$nulls":6},{"$f":"\"Betriebskosten II für das Jahr \" &'1 Pers.Ausgaben|Pers Expenses'!C3&\" (\" & 'Deckblatt Gründer|Data Founder'!J1 &  \")\"","v":"Betriebskosten II für das Jahr 2016 (ohne MwSt)"},null,null,{"$f":"\"Betriebskosten II für die Jahre \" &'1 Pers.Ausgaben|Pers Expenses'!$C$3 & \" - \" & '1 Pers.Ausgaben|Pers Expenses'!$C$3+4& \" (\" & 'Deckblatt Gründer|Data Founder'!$J$1 & \")\"","v":"Betriebskosten II für die Jahre 2016 - 2020 (ohne MwSt)"}]
[{"$nulls":6},{"$f":"\"Operation Expenses II for Year \"&'1 Pers.Ausgaben|Pers Expenses'!C3&\" (\"&'Deckblatt Gründer|Data Founder'!K1&\")\"","v":"Operation Expenses II for Year 2016 (w/o VAT)"},null,null,{"$f":"\"Operation Expense II  for Years \" &'1 Pers.Ausgaben|Pers Expenses'!$C$3 & \" - \" & '1 Pers.Ausgaben|Pers Expenses'!$C$3+4 &\" (\" & 'Deckblatt Gründer|Data Founder'!$K$1 & \")\"","v":"Operation Expense II  for Years 2016 - 2020 (w/o VAT)"}]
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[null,{"$f":"B3","v":"   ┌   MwSt-Satz der jeweiligen Kostenart"},{"$nulls":100},{"$f":"IF($D$3=-1,\"    ┌   MwSt-Satz der jeweiligen Kostenart\",\"\")","v":""},{"$f":"IF($D$3=-1,\"    ┌    VAT for Cost Type\",\"\")","v":""}]
[null,{"$f":"B4","v":"No."},{"$f":"C4","v":"Kostenart"},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!C1","v":2015},{"$f":"D80+1","v":2016},{"$f":"E80+1","v":2017},{"$f":"F80+1","v":2018},{"$f":"G80+1","v":2019},{"$nulls":12},{"$f":"U4","v":2015},{"$f":"V52","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez."]
[null,{"$f":"B5","v":1},{"$f":"C5","v":"Bürokosten"}]
[{"v":0.19,"d":"19%"},"","Raummiete",{"$f":"P6","v":{"v":6000,"d":"6,000.0"}},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"$nulls":93},{"$f":"CX6","v":{"v":0.19,"d":"19%"}}]
[{"$f":"A7","v":{"v":0.19,"d":"19%"}},"","Strom, Wasser, Heizung, sonst. Nebenkosten",{"v":600,"d":"600.0"},{"v":600,"d":"600.0"},{"$nulls":96},{"v":0.19,"d":"19%"}]
[{"$f":"A8","v":{"v":0.19,"d":"19%"}},"","Telefon, Fax, Internet, Porto",{"v":600,"d":"600.0"},{"v":600,"d":"600.0"},{"$nulls":96},{"v":0.19,"d":"19%"}]
[{"$f":"A9","v":{"v":0.19,"d":"19%"}},"","Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",{"v":0,"d":"0.0"},{"$nulls":97},{"v":0.19,"d":"19%"}]
[{"$f":"A10","v":{"v":0.19,"d":"19%"}},"","IT (Lizenzen, Windows, Office, Wartung)",{"v":0,"d":"0.0"},{"$nulls":97},{"v":0.19,"d":"19%"}]
[{"$f":"A11","v":{"v":0.19,"d":"19%"}},{"$f":"A11","v":{"v":0.19,"d":"19%"}},"Sonstiges",{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"$nulls":15},{"$f":"IF($C$1=\"English\",DD87,DC87)","v":"Gesamtsumme"},{"$f":"SUM(V81:V86)","v":{"v":0,"d":"0.00"}},{"$f":"SUM(W81:W86)","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$f":"SUM(V87:AG87)","v":{"v":0,"d":"0.00"}},{"$nulls":64},"Gesamtsumme","Total sum",null,{"v":0.19,"d":"19%"},{"$nulls":4},"Gesamtsumme","Total sum"]
[null,null,"Summe Bürokosten",{"v":8400,"d":"8,400.0"},{"$f":"SUM(E82:E87)","v":{"v":3400,"d":"3,400.0"}},{"$f":"SUM(F82:F87)","v":{"v":1000,"d":"1,000.0"}},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"}]
[null,2,"Produktionskosten"]
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[{"v":0.19,"d":"19%"},{"$f":"B15","v":""},"Strom, Wasser, Heizung, sonst. Nebenkosten",{"v":0,"d":"0.0"},{"$nulls":16},{"$f":"U80+1","v":2016},{"$f":"V80","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":68},{"$f":"CX15","v":{"v":0.19,"d":"19%"}}]
[{"v":0.19,"d":"19%"},{"$f":"B16","v":""},"Materialaufwand zur Produktion (19%)",{"v":12000,"d":"12,000.0"},{"v":15000,"d":"15,000.0"},{"v":15000,"d":"15,000.0"},{"v":15000,"d":"15,000.0"},{"v":15000,"d":"15,000.0"},{"$nulls":93},{"$f":"CX16","v":{"v":0.19,"d":"19%"}}]
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[{"v":0.19,"d":"19%"},"","IT (Lizenzen, Windows, Office, Wartung)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},"Gehalt3",{"$nulls":77},"Gehalt3","Salery3",6,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)","IT (licenses, windows, office, maintenace, ...)",6,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)","IT (licenses, windows, office, maintenace, ...)"]
[{"v":0.19,"d":"19%"},"","Sonstiges",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":4},"Nebenkosten (%)",{"$nulls":77},"Nebenkosten (%)","Additional Expenses (%)",7,{"v":0.19,"d":"19%"},"Sonstiges","Others",7,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Bürokosten",{"$f":"SUM(D6:D11)","v":{"v":200,"d":"200.0"}},{"$f":"SUM(E6:E11)","v":{"v":200,"d":"200.0"}},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"$f":"SUM(D12:O12)","v":{"v":2400,"d":"2,400.0"}},{"$nulls":4},"Gehaltssumme",{"$f":"((V5*V6)+(V7*V8)+(V9*V10))*(1+V11)","v":0},{"$f":"((W5*W6)+(W7*W8)+(W9*W10))*(1+W11)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V12:AG12)","v":0},{"$nulls":64},"Gehaltssumme","Payroll",8,null,{"$f":"\"Summe \" &CY5","v":"Summe Bürokosten"},"Sum office expences",8,{"v":0,"d":"0%"},"Summe Bürokosten","Sum office expences"]
[null,2,"Produktionskosten",{"$nulls":97},9,null,"Produktionskosten","Production costs",9,{"v":0,"d":"0%"},"Produktionskosten","Production costs"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A14,\"\")","v":""},"Raummiete",{"$nulls":12},{"$f":"SUM(D14:O14)","v":{"v":0,"d":"0.0"}},{"$nulls":84},10,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Raummiete","Space rent",10,{"v":0.19,"d":"19%"},"Raummiete","Space rent"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A15,\"\")","v":""},"Strom, Wasser, Heizung, sonst. Nebenkosten",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},11,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs",11,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"","Materialaufwand zur Produktion (19%)",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D16:O16)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":4},{"$f":"E152","v":2017},{"$f":"V4","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":67},12,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"\"Materialaufwand zur Produktion (\"&MwSt*100 &\"%)\"","v":"Materialaufwand zur Produktion (19%)"},{"$f":"\"Cost for materials for production  (\"&MwSt*100 &\"%)\"","v":"Cost for materials for production  (19%)"},12,{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)","Cost for materials for production  (19%)"]
[{"$f":"MwStklein","v":{"v":0.07,"d":"7%"}},"","Materialaufwand zur Produktion (7%)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},{"$f":"U5","v":" Anzahl Mitarbeiter"},{"$nulls":79},13,{"$f":"MwStklein","v":{"v":0.07,"d":"7%"}},{"$f":"\"Materialaufwand zur Produktion (\"&MwStklein*100 &\"%)\"","v":"Materialaufwand zur Produktion (7%)"},{"$f":"\"Cost for materials for production  (\"&MwStklein*100 &\"%)\"","v":"Cost for materials for production  (7%)"},13,{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)","Cost for materials for production  (7%)"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"",{"$f":"IF($C$1=\"Deutsch\",CY18,IF($C$1=\"English\",CZ18,DB18))","v":"Produktionsbedarf, geringwertige Wirtschaftsgüter"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":4},"Gehalt1",{"$nulls":79},14,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Produktionsbedarf, geringwertige Wirtschaftsgüter","Production need, inferior assets",14,{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter","Production need, inferior assets"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"","Leasingraten für Produktionsanlagen, -maschinen",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},15,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Leasingraten für Produktionsanlagen, -maschinen","Leasing rate for production facityties , -machines",15,{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen","Leasing rate for production facityties , -machines"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A20,\"\")","v":""},"Instandhaltung und Reparaturen",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},"Gehalt2",{"$nulls":79},16,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Instandhaltung und Reparaturen","Maintenace and repairs",16,{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen","Maintenace and repairs"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"","Sonstiges",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},17,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",17,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Produktionskosten",{"$f":"SUM(D14:D21)","v":{"v":200,"d":"200.0"}},{"$f":"SUM(E14:E21)","v":{"v":200,"d":"200.0"}},{"$f":"SUM(F14:F21)","v":{"v":200,"d":"200.0"}},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"$f":"SUM(D22:O22)","v":{"v":2400,"d":"2,400.0"}},{"$nulls":4},"Gehalt3",{"$nulls":79},18,null,{"$f":"\"Summe \"&CY13","v":"Summe Produktionskosten"},"Sum production costs ",18,{"v":0,"d":"0%"},"Summe Produktionskosten","Sum production costs "]
[null,3,"Personalkosten (nur Angestellte)",{"$nulls":17},"Nebenkosten (%)",{"$nulls":79},19,null,"Personalkosten (nur Angestellte)","Personnel cost (only salary earners)",19,{"v":0,"d":"0%"},"Personalkosten (nur Angestellte)","Personnel cost (only salary earners)"]
[{"v":0,"d":"0%"},{"$f":"IF($D$3>0, A24,\"\")","v":""},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$nulls":5},{"v":300,"d":"300.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"$f":"SUM(D24:O24)","v":{"v":2700,"d":"2,700.0"}},{"$nulls":4},"Gehaltssumme",{"$f":"((V17*V18)+(V19*V20)+(V21*V22))*(1+V23)","v":0},{"$f":"((W17*W18)+(W19*W20)+(W21*W22))*(1+W23)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V24:AG24)","v":0},{"$nulls":66},20,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)","Wages, salaries with additional costs (s. accillary account)",20,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)","Wages, salaries with additional costs (s. accillary account)"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A25,\"\")","v":""},"Sonstiges",{"$nulls":12},{"$f":"SUM(D25:O25)","v":{"v":0,"d":"0.0"}},{"$nulls":84},21,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",21,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Personalkosten",{"$f":"SUM(D24:D24)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":300,"d":"300.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"$f":"SUM(D26:O26)","v":{"v":2700,"d":"2,700.0"}},{"$nulls":84},22,null,"Summe Personalkosten","Sum personal costs ",22,{"v":0,"d":"0%"},"Summe Personalkosten","Sum personal costs "]
[null,4,"Reisekosten",{"$nulls":97},23,null,"Reisekosten","Travel expenses",23,{"v":0,"d":"0%"},"Reisekosten","Travel expenses"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A28,\"\")","v":""},"Fahrtkosten",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D28:O28)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":4},{"$f":"F152","v":2018},{"$f":"V16","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":67},24,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Fahrtkosten","Travel expenses",24,{"v":0.19,"d":"19%"},"Fahrtkosten","Travel expenses"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A29,\"\")","v":""},"Reisekostenpauschalen",{"$nulls":12},{"$f":"SUM(D29:O29)","v":{"v":0,"d":"0.0"}},{"$nulls":4},{"$f":"U5","v":" Anzahl Mitarbeiter"},{"$nulls":79},25,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Reisekostenpauschalen","Travelling allowances ",25,{"v":0.19,"d":"19%"},"Reisekostenpauschalen","Travelling allowances "]
[{"$f":"MwStklein","v":{"v":0.07,"d":"7%"}},{"$f":"IF($D$3>0, A30,\"\")","v":""},"Übernachtungen",{"$nulls":12},{"$f":"SUM(D30:O30)","v":{"v":0,"d":"0.0"}},{"$nulls":4},"Gehalt1",{"$nulls":79},26,{"$f":"MwStklein","v":{"v":0.07,"d":"7%"}},"Übernachtungen","Accomodations",26,{"v":0.07,"d":"7%"},"Übernachtungen","Accomodations"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"","Sonstiges",{"$nulls":12},{"$f":"SUM(D31:O31)","v":{"v":0,"d":"0.0"}},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},27,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",27,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Reisekosten",{"$f":"SUM(D28:D31)","v":{"v":100,"d":"100.0"}},{"$f":"SUM(E28:E31)","v":{"v":100,"d":"100.0"}},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D32:O32)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":4},"Gehalt2",{"$nulls":79},28,null,{"$f":"\"Summe \" &CY27","v":"Summe Reisekosten"},"Sum travel expenses",28,{"v":0,"d":"0%"},"Summe Reisekosten","Sum travel expenses"]
[null,5,"Versicherungen und Beiträge (betrieblich!)",{"$nulls":17}," Anzahl Mitarbeiter",{"$nulls":79},29,null,"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions",29,{"v":0,"d":"0%"},"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A34,\"\")","v":""},"Haftpflicht",{"$nulls":12},{"$f":"SUM(D34:O34)","v":{"v":0,"d":"0.0"}},{"$nulls":4},"Gehalt3",{"$nulls":79},30,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Haftpflicht","Insurance ",30,{"v":0.19,"d":"19%"},"Haftpflicht","Insurance "]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A35,\"\")","v":""},"Rechtschutzversicherung",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D35:O35)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":4},"Nebenkosten (%)",{"$nulls":79},31,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Rechtschutzversicherung","Legal costs insurance",31,{"v":0.19,"d":"19%"},"Rechtschutzversicherung","Legal costs insurance"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A36,\"\")","v":""},"Beiträge (IHK, Berufsverbände, ...)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},"Gehaltssumme",{"$f":"((V29*V30)+(V31*V32)+(V33*V34))*(1+V35)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V36:AG36)","v":0},{"$nulls":66},32,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)",32,{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"","Sonstiges",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},33,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",33,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(D34:D37)","v":{"v":100,"d":"100.0"}},{"$f":"SUM(E34:E37)","v":{"v":100,"d":"100.0"}},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D38:O38)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":84},34,null,{"$f":"\"Summe \"&CY33","v":"Summe Versicherungen und Beiträge (betrieblich!)"},"Sum insurances (operational)",34,{"v":0,"d":"0%"},"Summe Versicherungen und Beiträge (betrieblich!)","Sum insurances (operational)"]
[null,6,"KFZ Kosten / Betriebliche Nutzung",{"$nulls":97},35,null,"KFZ Kosten / Betriebliche Nutzung","Vehicle costs (operational use)",35,{"v":0,"d":"0%"},"KFZ Kosten / Betriebliche Nutzung","Vehicle costs (operational use)"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A40,\"\")","v":""},"Leasingraten Kfz",{"v":100,"d":"100.0"},{"$nulls":11},{"$f":"SUM(D40:O40)","v":{"v":100,"d":"100.0"}},{"$nulls":4},{"$f":"G152","v":2019},{"$f":"V4","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":67},36,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Leasingraten Kfz","Vehicle leasing rates",36,{"v":0.19,"d":"19%"},"Leasingraten Kfz","Vehicle leasing rates"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A41,\"\")","v":""},"Versicherungen/Kfz-Steuer",{"v":100,"d":"100.0"},{"$nulls":11},{"$f":"SUM(D41:O41)","v":{"v":100,"d":"100.0"}},{"$nulls":4},{"$f":"U29","v":" Anzahl Mitarbeiter"},{"$nulls":79},37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurance/tax on cars",37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurance/tax on cars"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A42,\"\")","v":""},"Fahrzeugkosten (Tanken und Reparatur)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},"Gehalt1",{"$nulls":79},38,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)","vehicle's costs (fuel and repairs) ",38,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)","vehicle's costs (fuel and repairs) "]
[{"v":0,"d":"0%"},"","Abrechenbare Kilometerkosten",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Costs deductibles per kilometre",39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Costs deductibles per kilometre"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"","Sonstiges",{"$nulls":17},"Gehalt2",{"$nulls":79},40,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",40,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(D40:D43)","v":{"v":200,"d":"200.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$f":"SUM(D45:O45)","v":{"v":200,"d":"200.0"}},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},41,null,{"$f":"\"Summe \"&CY39","v":"Summe KFZ Kosten / Betriebliche Nutzung"},"Sum vehical costs / operational use)",41,{"v":0,"d":"0%"},"Summe KFZ Kosten / Betriebliche Nutzung","Sum vehical costs / operational use)"]
[null,7,"Marketing  u. Werbung",{"$nulls":17},"Gehalt3",{"$nulls":79},42,null,"Marketing  u. Werbung","Marketing & advertising ",42,{"v":0,"d":"0%"},"Marketing  u. Werbung","Marketing & advertising "]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A47,\"\")","v":""},"Marktforschung",{"$nulls":12},{"$f":"SUM(D47:O47)","v":{"v":0,"d":"0.0"}},{"$nulls":4},"Nebenkosten (%)",{"$nulls":79},43,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Marktforschung","Market research",43,{"v":0.19,"d":"19%"},"Marktforschung","Market research"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A48,\"\")","v":""},"Briefpapier, Visitenkarte, Stempel",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},"Gehaltssumme",{"$f":"((V41*V42)+(V43*V44)+(V45*V46))*(1+V47)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V48:AG48)","v":0},{"$nulls":66},44,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Briefpapier, Visitenkarte, Stempel","Letter paper, business card, stamp",44,{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel","Letter paper, business card, stamp"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A49,\"\")","v":""},"Webseite, lfd. Webseitenpflege",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":84},45,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Webseite, lfd. Webseitenpflege","Website, current website maintenance",45,{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege","Website, current website maintenance"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"","Flyer, Prospekte, Broschüren, Anzeigen",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},46,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads",46,{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads"]
[{"v":0.19,"d":"19%"},"","Bewirtungskosten",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},47,{"v":0.19,"d":"19%"},"Bewirtungskosten","Entertainment expenses",47,{"v":0.19,"d":"19%"},"Bewirtungskosten","Entertainment expenses"]
[{"v":0.07,"d":"7%"},"","Sonstiges, Messen, ...",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},{"$f":"H152","v":2020},{"$f":"V16","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":67},48,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges, Messen, ...","Others, fairs ...",48,{"v":0.19,"d":"19%"},"Sonstiges, Messen, ...","Others, fairs ..."]
[null,null,"Summe Marketing  u. Werbung",{"$f":"SUM(D47:D52)","v":{"v":100,"d":"100.0"}},{"$f":"SUM(E47:E52)","v":{"v":100,"d":"100.0"}},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":4},{"$f":"U41","v":" Anzahl Mitarbeiter"},{"$nulls":79},49,null,{"$f":"\"Summe \"&CY46","v":"Summe Marketing  u. Werbung"},"Sum marketing & advertising ",49,{"v":0,"d":"0%"},"Summe Marketing  u. Werbung","Sum marketing & advertising "]
[null,8,"Rechts- und Beratungskosten",{"$nulls":17},"Gehalt1",{"$nulls":79},50,null,"Rechts- und Beratungskosten","Legislation and consultancy fees",50,{"v":0,"d":"0%"},"Rechts- und Beratungskosten","Legislation and consultancy fees"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A55,\"\")","v":""},"Buchhaltung",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping ",51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping "]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A56,\"\")","v":""},"Steuerberatung, Abschluss, Prüfung",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4},"Gehalt2",{"$nulls":79},52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax consultancy, accounts, annual audit",52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax consultancy, accounts, annual audit"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A57,\"\")","v":""},"Sonstiges",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":79},53,{"v":0.07,"d":"7%"},"Sonstiges","Others",53,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Rechts- und Beratungskosten",{"$f":"SUM(D55:D57)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E55:E57)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":4},"Gehalt3",{"$nulls":79},54,null,"Summe Rechts- und Beratungskosten","Sum legislation and consultancy fees",54,{"v":0,"d":"0%"},"Summe Rechts- und Beratungskosten","Sum legislation and consultancy fees"]
[null,9,"Verschiedenes",{"$nulls":17},"Nebenkosten (%)",{"$nulls":79},55,null,"Verschiedenes","Miscellaneous",55,{"v":0,"d":"0%"},"Verschiedenes","Miscellaneous"]
[{"v":0,"d":"0%"},{"$f":"IF($D$3=-1, A60,\"\")","v":""},"Finanzaufwand / Zinsen *)",{"$f":"'7 Finanzierung|Financing'!D36","v":{"v":83.33333333333333,"d":"83.3"}},{"$f":"'7 Finanzierung|Financing'!E36","v":{"v":82.63888888888889,"d":"82.6"}},{"$f":"'7 Finanzierung|Financing'!F36","v":{"v":81.94444444444446,"d":"81.9"}},{"$f":"'7 Finanzierung|Financing'!G36","v":{"v":81.25,"d":"81.3"}},{"$f":"'7 Finanzierung|Financing'!H36","v":{"v":122.22222222222223,"d":"122.2"}},{"$f":"'7 Finanzierung|Financing'!I36","v":{"v":120.83333333333336,"d":"120.8"}},{"$f":"'7 Finanzierung|Financing'!J36","v":{"v":119.44444444444446,"d":"119.4"}},{"$f":"'7 Finanzierung|Financing'!J36","v":{"v":119.44444444444446,"d":"119.4"}},{"$f":"'7 Finanzierung|Financing'!K36","v":{"v":118.05555555555554,"d":"118.1"}},{"$f":"'7 Finanzierung|Financing'!L36","v":{"v":116.66666666666669,"d":"116.7"}},{"$f":"'7 Finanzierung|Financing'!M36","v":{"v":115.27777777777777,"d":"115.3"}},{"$f":"'7 Finanzierung|Financing'!N36","v":{"v":113.88888888888889,"d":"113.9"}},{"$f":"SUM(D60:O60)","v":{"v":1275.0000000000002,"d":"1,275.0"}},{"$nulls":4},"Gehaltssumme",{"$f":"((V53*V54)+(V55*V56)+(V57*V58))*(1+V59)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V60:AG60)","v":0},{"$nulls":66},56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Financial costs /  interest *)",56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Financial costs /  interest *)"]
[{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A61,\"\")","v":""},"Reisekosten",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":84},57,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Reisekosten","Travel expenses",57,{"v":0.19,"d":"19%"},"Reisekosten","Travel expenses"]
[{"v":0.07,"d":"7%"},{"$f":"IF($D$3>0, A62,\"\")","v":""},"Fachliteratur, Bücher",{"v":1000,"d":"1,000.0"},{"$nulls":11},{"v":1000,"d":"1,000.0"},{"$nulls":84},58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Specialist literature, books",58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Specialist literature, books"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A63,\"\")","v":""},"Schulungen",{"v":1000,"d":"1,000.0"},{"$nulls":11},{"v":1000,"d":"1,000.0"},{"$nulls":84},59,{"v":0.19,"d":"19%"},"Schulungen","Profesional training",59,{"v":0.19,"d":"19%"},"Schulungen","Profesional training"]
[{"v":0.07,"d":"7%"},"","Sonstiges",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},60,{"v":0.07,"d":"7%"},"Sonstiges","Others",60,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Verschiedenes",{"$f":"SUM(D60:D64)","v":{"v":2183.333333333333,"d":"2,183.3"}},{"$f":"SUM(E60:E64)","v":{"v":182.63888888888889,"d":"182.6"}},{"v":181.94444444444446,"d":"181.9"},{"v":181.25,"d":"181.3"},{"v":222.22222222222223,"d":"222.2"},{"v":220.83333333333337,"d":"220.8"},{"v":219.44444444444446,"d":"219.4"},{"v":219.44444444444446,"d":"219.4"},{"v":218.05555555555554,"d":"218.1"},{"v":216.66666666666669,"d":"216.7"},{"v":215.27777777777777,"d":"215.3"},{"v":213.88888888888889,"d":"213.9"},{"v":4474.999999999999,"d":"4,475.0"},{"$nulls":84},61,null,"Summe Verschiedenes","Sum miscellaneous",61,{"v":0,"d":"0%"},"Summe Verschiedenes","Sum miscellaneous"]
[null,null,"Summe Betriebskosten I",{"$f":"SUM(D5:D65)/2","v":{"v":3083.333333333333,"d":"3,083.3"}},{"$f":"SUM(E5:E65)/2","v":{"v":882.6388888888889,"d":"882.6"}},{"v":881.9444444444443,"d":"881.9"},{"v":881.25,"d":"881.3"},{"v":922.2222222222222,"d":"922.2"},{"v":1220.8333333333335,"d":"1,220.8"},{"v":1319.4444444444443,"d":"1,319.4"},{"v":1319.4444444444443,"d":"1,319.4"},{"v":1318.0555555555557,"d":"1,318.1"},{"v":1316.6666666666665,"d":"1,316.7"},{"v":1315.2777777777778,"d":"1,315.3"},{"v":1313.8888888888887,"d":"1,313.9"},{"v":15775,"d":"15,775.0"},{"$nulls":86},"Summe Betriebskosten I","Sum operating costs I"]
[null,null,"Abschreibungen (aus Tab 3a)",{"$f":"'3 Anschaffungen|Aquirements'!E31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!F31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!G31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!H31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!I31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!J31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!K31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!L31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!M31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!N31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!O31","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!P31","v":{"v":240,"d":"240.0"}},{"$f":"SUM(D67:O67)","v":{"v":240,"d":"240.0"}},{"$nulls":86},"Abschreibungen (aus Tab 3a)","Write offs (from tab. 3a)"]
[null,null,{"$f":"IF($C$1=\"Deutsch\",CY68,IF($C$1=\"English\",CZ68,DB68))","v":"Summe Betriebskosten II"},{"$f":"SUM(D66:D67)","v":{"v":3083.333333333333,"d":"3,083.3"}},{"$f":"SUM(E66:E67)","v":{"v":882.6388888888889,"d":"882.6"}},{"$f":"SUM(F66:F67)","v":{"v":881.9444444444443,"d":"881.9"}},{"v":881.25,"d":"881.3"},{"v":922.2222222222222,"d":"922.2"},{"v":1220.8333333333335,"d":"1,220.8"},{"v":1319.4444444444443,"d":"1,319.4"},{"v":1319.4444444444443,"d":"1,319.4"},{"v":1318.0555555555557,"d":"1,318.1"},{"v":1316.6666666666665,"d":"1,316.7"},{"v":1315.2777777777778,"d":"1,315.3"},{"v":1553.8888888888887,"d":"1,553.9"},{"v":16015,"d":"16,015.0"},{"$nulls":86},{"$f":"\"Summe Betriebskosten II\"","v":"Summe Betriebskosten II"},"Sum operating costs II"]
[null,null,"*) wird aus Tabelle \"Finanzierung\" übernommen (auf ganze Euro gerundet!)",{"$nulls":99},"*) wird aus Tabelle \"Finanzierung\" übernommen (auf ganze Euro gerundet!)","*) out of Table \"Finanzierung\" "]
[]
[null,null,{"$f":"IF($C$1=\"English\",CZ71,CY71)","v":"4a-1  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4a-1 und 4c-1"},{"$nulls":99},"4a-1  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4a-1 und 4c-1","4a-1 Addendum: Disclosure of VAT (Difference between Tab. 4a-1 and 4-1c)"]
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[null,null,{"$f":"IF($C$1=\"Deutsch\",CY74,IF($C$1=\"English\",CZ74,DB74))","v":"Gesamtsumme angefallener MwSt"},{"$f":"D73+D72","v":{"v":450,"d":"450.0"}},{"$f":"E73+E72","v":{"v":152,"d":"152.0"}},{"v":152,"d":"152.0"},{"v":152,"d":"152.0"},{"v":152,"d":"152.0"},{"v":152,"d":"152.0"},{"v":152,"d":"152.0"},{"v":152,"d":"152.0"},{"v":152,"d":"152.0"},{"v":152,"d":"152.0"},{"v":152,"d":"152.0"},{"v":152,"d":"152.0"},{"$f":"SUM(D74:O74)","v":{"v":2122,"d":"2,122.0"}},{"$nulls":86},"Gesamtsumme angefallener MwSt","Total sum VAT"]
[]
[null,{"$f":"IF($C$1=\"English\",CZ76,CY76)","v":"4a-2 Betriebskosten für das Jahr 2017 in EUR (ohne MwSt) "},{"$nulls":14},{"$f":"MwStklein","v":{"v":0.07,"d":"7%"}},null,null,"To Do list / Comments",{"$nulls":80},"Original",null,{"$f":"\"4a-2 Betriebskosten für das Jahr \" &'1 Pers.Ausgaben|Pers Expenses'!$C$3+1&\" in EUR\" & \" (\" & IF(OR($D$3=1,$D$3=2),\"mit MwSt\",\"ohne MwSt\")& \") \"","v":"4a-2 Betriebskosten für das Jahr 2017 in EUR (ohne MwSt) "},{"$f":"\"4a-2 Operating Expense for Year \" &'1 Pers.Ausgaben|Pers Expenses'!$C$3+1&\" in EUR\" & \" (\" &IF(OR($D$3=1,$D$3=2),\"incl. VAT\",\"w/o VAT\")& \") \"","v":"4a-2 Operating Expense for Year 2017 in EUR (w/o VAT) "},"DATEV",null,"Jan","Feb","Mar","Apr","May","June","July","Aug","Sept","Oct","Nov","Dec",{"$f":"\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!C79","v":"Year Zahlungsverpflichtungen"}]
[null,{"$f":"IF($C$1=\"English\",CZ77,CY77)","v":"   ┌   MwSt-Satz der jeweiligen Kostenart"},null,{"$f":"'Deckblatt Gründer|Data Founder'!M76","v":0},{"$nulls":12},{"v":0,"d":"0%"},{"$nulls":85},{"$f":"IF($D$3=-1,\"\",\"   ┌   MwSt-Satz der jeweiligen Kostenart\")","v":"   ┌   MwSt-Satz der jeweiligen Kostenart"},{"$f":"IF($D$3=-1,\"\",\"   ┌   VAT for Cost Type\")","v":"   ┌   VAT for Cost Type"}]
[null,"No.",{"$f":"IF($C$1=\"Deutsch\",CY78,IF($C$1=\"English\",CZ78,DB78))","v":"Kostenart"},{"$f":"D4","v":"Jan."},{"$f":"E4","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF($C$1=\"English\",DP2,DP1)","v":"Jahr 2017"},{"$nulls":82},"Nebenrechung Personalkosten","Ancillary: Account for Personal Costs",null,null,"Kostenart","Cost Type",null,null,"Nebenrechung Personalkosten","Ancillary Account for Personal Costs"]
[null,1,"Bürokosten",{"$nulls":95}," Anzahl Mitarbeiter","No of Employees",1,null,"Bürokosten","Office expences",1,{"$f":"VLOOKUP(DA79,$CW$5:$CZ$65,2,FALSE)","v":{"v":0,"d":"0%"}},{"$f":"VLOOKUP(DA79,$CW$5:$CZ$65,3,FALSE)","v":"Bürokosten"},{"$f":"VLOOKUP(DA79,$CW$5:$CZ$65,4,FALSE)","v":"Office expences"}]
[{"$f":"A6","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A80,\"\")","v":""},"Raummiete",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D80:O80)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":82},"Gehalt1","Salary1",2,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Raummiete","Space rent",2,{"$f":"VLOOKUP(DA80,$CW$5:$CZ$65,2,FALSE)","v":{"v":0.19,"d":"19%"}},{"$f":"VLOOKUP(DA80,$CW$5:$CZ$65,3,FALSE)","v":"Raummiete"},{"$f":"VLOOKUP(DA80,$CW$5:$CZ$65,4,FALSE)","v":"Space rent"}]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A81,\"\")","v":""},"Strom, Wasser, Heizung, sonst. Nebenkosten",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":82}," Anzahl Mitarbeiter","No of Employees",3,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs",3,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs"]
[{"v":0.19,"d":"19%"},"","Telefon, Fax, Internet, Porto",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":82},"Gehalt2","Salary2",4,{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto","Phone, fax, internet, porto",5,{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)","Inferior assets (office furniture,  facilities, ...)"]
[{"v":0.19,"d":"19%"},"","Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":82}," Anzahl Mitarbeiter","No of Employees",5,{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)","Inferior assets (office furniture,  facilities, ...)",4,{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto","Phone, fax, internet, porto"]
[{"v":0.19,"d":"19%"},"","IT (Lizenzen, Windows, Office, Wartung)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":82},"Gehalt3","Salery3",6,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)","IT (licenses, windows, office, maintenace, ...)",6,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)","IT (licenses, windows, office, maintenace, ...)"]
[{"v":0.19,"d":"19%"},"",{"$f":"C11","v":"Sonstiges"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":82},"Nebenkosten (%)","Additional Expenses (%)",7,{"v":0.19,"d":"19%"},"Sonstiges","Others",7,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Bürokosten",{"$f":"SUM(D80:D85)","v":{"v":200,"d":"200.0"}},{"$f":"SUM(E80:E85)","v":{"v":200,"d":"200.0"}},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"$f":"SUM(N80:N85)","v":{"v":200,"d":"200.0"}},{"v":200,"d":"200.0"},{"$f":"SUM(D86:O86)","v":{"v":2400,"d":"2,400.0"}},{"$nulls":82},"Gehaltssumme","Payroll",8,null,{"$f":"\"Summe \" &CY79","v":"Summe Bürokosten"},"Sum office expences",8,{"v":0,"d":"0%"},"Summe Bürokosten","Sum office expences"]
[null,2,"Produktionskosten",{"$nulls":97},9,null,"Produktionskosten","Production costs",9,{"v":0,"d":"0%"},"Produktionskosten","Production costs"]
[{"$f":"A14","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A88,\"\")","v":""},"Raummiete",{"$nulls":12},{"$f":"SUM(D88:O88)","v":{"v":0,"d":"0.0"}},{"$nulls":84},10,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Raummiete","Space rent",10,{"v":0.19,"d":"19%"},"Raummiete","Space rent"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A89,\"\")","v":""},"Strom, Wasser, Heizung, sonst. Nebenkosten",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},11,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs",11,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs"]
[{"v":0.19,"d":"19%"},"","Materialaufwand zur Produktion (19%)",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D90:O90)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":84},12,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},{"$f":"\"Materialaufwand zur Produktion (\"&MwSt*100 &\"%)\"","v":"Materialaufwand zur Produktion (19%)"},{"$f":"\"Cost for materials for production  (\"&MwSt*100 &\"%)\"","v":"Cost for materials for production  (19%)"},12,{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)","Cost for materials for production  (19%)"]
[{"v":0.07,"d":"7%"},"","Materialaufwand zur Produktion (7%)",{"$nulls":12},{"$f":"SUM(D91:O91)","v":{"v":0,"d":"0.0"}},{"$nulls":84},13,{"$f":"MwStklein","v":{"v":0.07,"d":"7%"}},{"$f":"\"Materialaufwand zur Produktion (\"&MwStklein*100 &\"%)\"","v":"Materialaufwand zur Produktion (7%)"},{"$f":"\"Cost for materials for production  (\"&MwStklein*100 &\"%)\"","v":"Cost for materials for production  (7%)"},13,{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)","Cost for materials for production  (7%)"]
[{"v":0.19,"d":"19%"},"","Produktionsbedarf, geringwertige Wirtschaftsgüter",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":84},14,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Produktionsbedarf, geringwertige Wirtschaftsgüter","Production need, inferior assets",14,{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter","Production need, inferior assets"]
[{"v":0.19,"d":"19%"},"","Leasingraten für Produktionsanlagen, -maschinen",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},15,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Leasingraten für Produktionsanlagen, -maschinen","Leasing rate for production facityties , -machines",15,{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen","Leasing rate for production facityties , -machines"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A94,\"\")","v":""},"Instandhaltung und Reparaturen",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},16,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Instandhaltung und Reparaturen","Maintenace and repairs",16,{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen","Maintenace and repairs"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A95,\"\")","v":""},{"$f":"C21","v":"Sonstiges"},{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},17,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",17,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Produktionskosten",{"$f":"SUM(D88:D95)","v":{"v":200,"d":"200.0"}},{"$f":"SUM(E88:E95)","v":{"v":200,"d":"200.0"}},{"$f":"SUM(F88:F95)","v":{"v":200,"d":"200.0"}},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"v":200,"d":"200.0"},{"$f":"SUM(D96:O96)","v":{"v":2400,"d":"2,400.0"}},{"$nulls":84},18,null,{"$f":"\"Summe \"&CY87","v":"Summe Produktionskosten"},"Sum production costs ",18,{"v":0,"d":"0%"},"Summe Produktionskosten","Sum production costs "]
[null,3,"Personalkosten (nur Angestellte)",{"$nulls":97},19,null,"Personalkosten (nur Angestellte)","Personnel cost (only salary earners)",19,{"v":0,"d":"0%"},"Personalkosten (nur Angestellte)","Personnel cost (only salary earners)"]
[{"$f":"A24","v":{"v":0,"d":"0%"}},{"$f":"IF($D$3>0, A98,\"\")","v":""},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$nulls":5},{"v":300,"d":"300.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"$f":"SUM(D98:O98)","v":{"v":2700,"d":"2,700.0"}},{"$nulls":84},20,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)","Wages, salaries with additional costs (s. accillary account)",20,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)","Wages, salaries with additional costs (s. accillary account)"]
[{"v":0.19,"d":"19%"},"",{"$f":"C25","v":"Sonstiges"},{"$nulls":12},{"$f":"SUM(D99:O99)","v":{"v":0,"d":"0.0"}},{"$nulls":84},21,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",21,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[{"v":0,"d":"0%"},null,"Summe Personalkosten",{"$f":"SUM(D98:D99)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E98:E99)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":300,"d":"300.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"$f":"SUM(D100:O100)","v":{"v":2700,"d":"2,700.0"}},{"$nulls":84},22,null,"Summe Personalkosten","Sum personal costs ",22,{"v":0,"d":"0%"},"Summe Personalkosten","Sum personal costs "]
[{"v":0,"d":"0%"},4,"Reisekosten",{"$nulls":97},23,null,"Reisekosten","Travel expenses",23,{"v":0,"d":"0%"},"Reisekosten","Travel expenses"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$3>0, A102,\"\")","v":""},"Fahrtkosten",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D102:O102)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":84},24,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Fahrtkosten","Travel expenses",24,{"v":0.19,"d":"19%"},"Fahrtkosten","Travel expenses"]
[{"v":0.19,"d":"19%"},"","Reisekostenpauschalen",{"$nulls":12},{"$f":"SUM(D103:O103)","v":{"v":0,"d":"0.0"}},{"$nulls":84},25,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Reisekostenpauschalen","Travelling allowances ",25,{"v":0.19,"d":"19%"},"Reisekostenpauschalen","Travelling allowances "]
[{"v":0.07,"d":"7%"},"","Übernachtungen",{"$nulls":12},{"$f":"SUM(D104:O104)","v":{"v":0,"d":"0.0"}},{"$nulls":84},26,{"$f":"MwStklein","v":{"v":0.07,"d":"7%"}},"Übernachtungen","Accomodations",26,{"v":0.07,"d":"7%"},"Übernachtungen","Accomodations"]
[{"v":0.19,"d":"19%"},"",{"$f":"C31","v":"Sonstiges"},{"$nulls":12},{"$f":"SUM(D105:O105)","v":{"v":0,"d":"0.0"}},{"$nulls":84},27,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",27,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Reisekosten",{"$f":"SUM(D102:D105)","v":{"v":100,"d":"100.0"}},{"$f":"SUM(E102:E105)","v":{"v":100,"d":"100.0"}},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D106:O106)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":84},28,null,{"$f":"\"Summe \" &CY101","v":"Summe Reisekosten"},"Sum travel expenses",28,{"v":0,"d":"0%"},"Summe Reisekosten","Sum travel expenses"]
[null,5,"Versicherungen und Beiträge (betrieblich!)",{"$nulls":97},29,null,"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions",29,{"v":0,"d":"0%"},"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions"]
[{"$f":"A34","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A108,\"\")","v":""},"Haftpflicht",{"$nulls":12},{"$f":"SUM(D108:O108)","v":{"v":0,"d":"0.0"}},{"$nulls":84},30,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Haftpflicht","Insurance ",30,{"v":0.19,"d":"19%"},"Haftpflicht","Insurance "]
[{"$f":"A35","v":{"v":0.19,"d":"19%"}},"","Rechtschutzversicherung",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D109:O109)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":84},31,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Rechtschutzversicherung","Legal costs insurance",31,{"v":0.19,"d":"19%"},"Rechtschutzversicherung","Legal costs insurance"]
[{"$f":"A36","v":{"v":0.19,"d":"19%"}},"","Beiträge (IHK, Berufsverbände, ...)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},32,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)",32,{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)"]
[{"$f":"A37","v":{"v":0.19,"d":"19%"}},"",{"$f":"C37","v":"Sonstiges"},{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},33,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",33,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(D108:D111)","v":{"v":100,"d":"100.0"}},{"$f":"SUM(E108:E111)","v":{"v":100,"d":"100.0"}},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D112:O112)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":84},34,null,{"$f":"\"Summe \"&CY107","v":"Summe Versicherungen und Beiträge (betrieblich!)"},"Sum insurances (operational)",34,{"v":0,"d":"0%"},"Summe Versicherungen und Beiträge (betrieblich!)","Sum insurances (operational)"]
[null,6,"KFZ Kosten / Betriebliche Nutzung",{"$nulls":97},35,null,"KFZ Kosten / Betriebliche Nutzung","Vehicle costs (operational use)",35,{"v":0,"d":"0%"},"KFZ Kosten / Betriebliche Nutzung","Vehicle costs (operational use)"]
[{"$f":"A40","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A114,\"\")","v":""},"Leasingraten Kfz",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$nulls":10},{"$f":"SUM(D114:O114)","v":{"v":200,"d":"200.0"}},{"$nulls":84},36,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Leasingraten Kfz","Vehicle leasing rates",36,{"v":0.19,"d":"19%"},"Leasingraten Kfz","Vehicle leasing rates"]
[{"$f":"A41","v":{"v":0.19,"d":"19%"}},"","Versicherungen/Kfz-Steuer",{"v":100,"d":"100.0"},{"$nulls":11},{"$f":"SUM(D115:O115)","v":{"v":100,"d":"100.0"}},{"$nulls":84},37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurance/tax on cars",37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurance/tax on cars"]
[{"$f":"A42","v":{"v":0.19,"d":"19%"}},"","Fahrzeugkosten (Tanken und Reparatur)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},38,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)","vehicle's costs (fuel and repairs) ",38,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)","vehicle's costs (fuel and repairs) "]
[{"$f":"A43","v":{"v":0,"d":"0%"}},"","Abrechenbare Kilometerkosten",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Costs deductibles per kilometre",39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Costs deductibles per kilometre"]
[{"$f":"A44","v":{"v":0.19,"d":"19%"}},"",{"$f":"C44","v":"Sonstiges"},{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},40,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",40,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(D114:D118)","v":{"v":200,"d":"200.0"}},{"v":100,"d":"100.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$f":"SUM(J114:J118)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(K114:K118)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(L114:L118)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(M114:M118)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(N114:N118)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(O114:O118)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(D119:O119)","v":{"v":300,"d":"300.0"}},{"$nulls":84},41,null,{"$f":"\"Summe \"&CY113","v":"Summe KFZ Kosten / Betriebliche Nutzung"},"Sum vehical costs / operational use)",41,{"v":0,"d":"0%"},"Summe KFZ Kosten / Betriebliche Nutzung","Sum vehical costs / operational use)"]
[null,7,"Marketing  u. Werbung",{"$nulls":97},42,null,"Marketing  u. Werbung","Marketing & advertising ",42,{"v":0,"d":"0%"},"Marketing  u. Werbung","Marketing & advertising "]
[{"$f":"A47","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A121,\"\")","v":""},"Marktforschung",{"$nulls":12},{"$f":"SUM(D121:O121)","v":{"v":0,"d":"0.0"}},{"$nulls":84},43,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Marktforschung","Market research",43,{"v":0.19,"d":"19%"},"Marktforschung","Market research"]
[{"v":0.19,"d":"19%"},"","Briefpapier, Visitenkarte, Stempel",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},44,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Briefpapier, Visitenkarte, Stempel","Letter paper, business card, stamp",44,{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel","Letter paper, business card, stamp"]
[{"v":0.19,"d":"19%"},"","Webseite, lfd. Webseitenpflege",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":84},45,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Webseite, lfd. Webseitenpflege","Website, current website maintenance",45,{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege","Website, current website maintenance"]
[{"v":0.19,"d":"19%"},"","Flyer, Prospekte, Broschüren, Anzeigen",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},46,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads",46,{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads"]
[{"v":0.19,"d":"19%"},"","Bewirtungskosten",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},47,{"v":0.19,"d":"19%"},"Bewirtungskosten","entertainment expenses",47,{"v":0.19,"d":"19%"},"Bewirtungskosten","Entertainment expenses"]
[{"v":0.07,"d":"7%"},"",{"$f":"C52","v":"Sonstiges, Messen, ..."},{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},48,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Sonstiges, Messen, ...","Others, fairs ...",48,{"v":0.19,"d":"19%"},"Sonstiges, Messen, ...","Others, fairs ..."]
[null,null,"Summe Marketing  u. Werbung",{"$f":"SUM(D121:D126)","v":{"v":100,"d":"100.0"}},{"$f":"SUM(E121:E126)","v":{"v":100,"d":"100.0"}},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":84},49,null,{"$f":"\"Summe \"&CY120","v":"Summe Marketing  u. Werbung"},"Sum marketing & advertising ",49,{"v":0,"d":"0%"},"Summe Marketing  u. Werbung","Sum marketing & advertising "]
[null,8,"Rechts- und Beratungskosten",{"$nulls":97},50,null,"Rechts- und Beratungskosten","Legislation and consultancy fees",50,{"v":0,"d":"0%"},"Rechts- und Beratungskosten","Legislation and consultancy fees"]
[{"$f":"A55","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A129,\"\")","v":""},"Buchhaltung",null,{"v":100,"d":"100.0"},{"$nulls":10},{"$f":"SUM(D129:O129)","v":{"v":100,"d":"100.0"}},{"$nulls":84},51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping ",51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping "]
[{"$f":"A56","v":{"v":0.19,"d":"19%"}},"","Steuerberatung, Abschluss, Prüfung",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax consultancy, accounts, annual audit",52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax consultancy, accounts, annual audit"]
[{"$f":"A57","v":{"v":0.19,"d":"19%"}},"",{"$f":"C57","v":"Sonstiges"},{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},53,{"v":0.07,"d":"7%"},"Sonstiges","Others",53,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Rechts- und Beratungskosten",{"$f":"SUM(D129:D131)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E129:E131)","v":{"v":100,"d":"100.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":100,"d":"100.0"},{"$nulls":84},54,null,"Summe Rechts- und Beratungskosten","Sum legislation and consultancy fees",54,{"v":0,"d":"0%"},"Summe Rechts- und Beratungskosten","Sum legislation and consultancy fees"]
[null,9,"Verschiedenes",{"$nulls":97},55,null,"Verschiedenes","Miscellaneous",55,{"v":0,"d":"0%"},"Verschiedenes","Miscellaneous"]
[{"$f":"A60","v":{"v":0,"d":"0%"}},{"$f":"IF($D$3=-1, A134,\"\")","v":""},"Finanzaufwand / Zinsen *)",{"$f":"'7 Finanzierung|Financing'!D44","v":{"v":111.11111111111111,"d":"111.1"}},{"$f":"'7 Finanzierung|Financing'!E44","v":{"v":109.72222222222223,"d":"109.7"}},{"$f":"'7 Finanzierung|Financing'!F44","v":{"v":108.33333333333336,"d":"108.3"}},{"$f":"'7 Finanzierung|Financing'!G44","v":{"v":523.6111111111111,"d":"523.6"}},{"$f":"'7 Finanzierung|Financing'!H44","v":{"v":517.8819444444445,"d":"517.9"}},{"$f":"'7 Finanzierung|Financing'!I44","v":{"v":512.1527777777778,"d":"512.2"}},{"$f":"'7 Finanzierung|Financing'!J44","v":{"v":506.4236111111111,"d":"506.4"}},{"$f":"'7 Finanzierung|Financing'!K44","v":{"v":500.69444444444446,"d":"500.7"}},{"$f":"'7 Finanzierung|Financing'!L44","v":{"v":494.9652777777778,"d":"495.0"}},{"$f":"'7 Finanzierung|Financing'!M44","v":{"v":489.2361111111111,"d":"489.2"}},{"$f":"'7 Finanzierung|Financing'!N44","v":{"v":483.50694444444446,"d":"483.5"}},{"$f":"'7 Finanzierung|Financing'!O44","v":{"v":477.7777777777779,"d":"477.8"}},{"$f":"SUM(D134:O134)","v":{"v":4835.416666666667,"d":"4,835.4"}},{"$nulls":84},56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Financial costs /  interest *)",56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Financial costs /  interest *)"]
[{"$f":"A61","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$3>0, A135,\"\")","v":""},"Reisekosten",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":1200,"d":"1,200.0"},{"$nulls":84},57,{"$f":"MwSt","v":{"v":0.19,"d":"19%"}},"Reisekosten","Travel expenses",57,{"v":0.19,"d":"19%"},"Reisekosten","Travel expenses"]
[{"$f":"A62","v":{"v":0.07,"d":"7%"}},"","Fachliteratur, Bücher",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Specialist literature, books",58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Specialist literature, books"]
[{"$f":"A63","v":{"v":0.19,"d":"19%"}},"","Schulungen",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":84},59,{"v":0.19,"d":"19%"},"Schulungen","Profesional training",59,{"v":0.19,"d":"19%"},"Schulungen","Profesional training"]
[{"$f":"A64","v":{"v":0.07,"d":"7%"}},"",{"$f":"C64","v":"Sonstiges"},{"v":10000,"d":"10,000.0"},{"$nulls":11},{"v":10000,"d":"10,000.0"},{"$nulls":84},60,{"v":0.07,"d":"7%"},"Sonstiges","Others",60,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Verschiedenes",{"$f":"SUM(D134:D138)","v":{"v":10211.111111111111,"d":"10,211.1"}},{"$f":"SUM(E134:E138)","v":{"v":209.72222222222223,"d":"209.7"}},{"v":208.33333333333337,"d":"208.3"},{"v":623.6111111111111,"d":"623.6"},{"v":617.8819444444445,"d":"617.9"},{"v":612.1527777777778,"d":"612.2"},{"v":606.4236111111111,"d":"606.4"},{"v":600.6944444444445,"d":"600.7"},{"v":594.9652777777778,"d":"595.0"},{"v":589.2361111111111,"d":"589.2"},{"v":583.5069444444445,"d":"583.5"},{"v":577.7777777777778,"d":"577.8"},{"v":16035.41666666667,"d":"16,035.4"},{"$nulls":84},61,null,"Summe Verschiedenes","Sum miscellaneous",61,{"v":0,"d":"0%"},"Summe Verschiedenes","Sum miscellaneous"]
[null,null,"Summe Betriebskosten I",{"$f":"SUM(D79:D139)/2","v":{"v":11111.111111111111,"d":"11,111.1"}},{"$f":"SUM(E79:E139)/2","v":{"v":1109.7222222222222,"d":"1,109.7"}},{"v":908.3333333333333,"d":"908.3"},{"v":1323.611111111111,"d":"1,323.6"},{"v":1317.8819444444443,"d":"1,317.9"},{"v":1612.1527777777778,"d":"1,612.2"},{"v":1706.4236111111113,"d":"1,706.4"},{"v":1700.6944444444443,"d":"1,700.7"},{"v":1694.9652777777778,"d":"1,695.0"},{"v":1689.2361111111113,"d":"1,689.2"},{"v":1683.5069444444443,"d":"1,683.5"},{"v":1677.7777777777778,"d":"1,677.8"},{"v":27535.41666666667,"d":"27,535.4"},{"$nulls":86},"Summe Betriebskosten I","Sum operating costs I"]
[null,null,"Abschreibungen (aus Tab 3a)",{"$f":"'3 Anschaffungen|Aquirements'!E36","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!F36","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!G36","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!H36","v":{"v":6000,"d":"6,000.0"}},{"$f":"'3 Anschaffungen|Aquirements'!I36","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!J36","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!K36","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!L36","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!M36","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!N36","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!O36","v":{"v":0,"d":"0.0"}},{"$f":"'3 Anschaffungen|Aquirements'!P36","v":{"v":239.99999999999966,"d":"240.0"}},{"$f":"SUM(D141:O141)","v":{"v":6240,"d":"6,240.0"}},{"$nulls":86},"Abschreibungen (aus Tab 3a)","Write offs (from tab. 3a)"]
[null,null,{"$f":"IF($C$1=\"Deutsch\",CY142,IF($C$1=\"English\",CZ142,DB142))","v":"Summe Betriebskosten II"},{"$f":"SUM(D140:D141)","v":{"v":11111.111111111111,"d":"11,111.1"}},{"$f":"SUM(E140:E141)","v":{"v":1109.7222222222222,"d":"1,109.7"}},{"$f":"SUM(F140:F141)","v":{"v":908.3333333333333,"d":"908.3"}},{"$f":"SUM(G140:G141)","v":{"v":7323.611111111111,"d":"7,323.6"}},{"v":1317.8819444444443,"d":"1,317.9"},{"v":1612.1527777777778,"d":"1,612.2"},{"v":1706.4236111111113,"d":"1,706.4"},{"v":1700.6944444444443,"d":"1,700.7"},{"v":1694.9652777777778,"d":"1,695.0"},{"v":1689.2361111111113,"d":"1,689.2"},{"v":1683.5069444444443,"d":"1,683.5"},{"v":1917.7777777777774,"d":"1,917.8"},{"v":33775.41666666667,"d":"33,775.4"},{"$nulls":86},{"$f":"\"Summe Betriebskosten II\"","v":"Summe Betriebskosten II"},"Sum operating costs II"]
[null,null,"*) wird aus Tabelle \"Finanzierung\" übernommen (auf ganze Euro gerundet!)",{"$nulls":99},"*) wird aus Tabelle \"Finanzierung\" übernommen (auf ganze Euro gerundet!)","*) out of Table \"Finanzierung\" "]
[]
[null,null,{"$f":"IF($C$1=\"English\",CZ145,CY145)","v":"4a-2  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4a-2 und 4c-2"},{"$nulls":99},"4a-2  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4a-2 und 4c-2","4a-2 Addendum: Disclosure of VAT (Difference between Tab. 4a-2 and 4c-2)"]
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[null,{"$f":"B4","v":"No."},"Kostenart",{"$f":"'1 Pers.Ausgaben|Pers Expenses'!$C$3","v":2016},{"$f":"D152+1","v":2017},{"$f":"E152+1","v":2018},{"$f":"F152+1","v":2019},{"$f":"G152+1","v":2020}]
[null,1,"Bürokosten"]
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[{"v":0.19,"d":"19%"},"","Strom, Wasser, Heizung, sonst. Nebenkosten",{"v":0,"d":"0.0"},{"$f":"P81","v":{"v":0,"d":"0.0"}}]
[{"v":0.19,"d":"19%"},"","Telefon, Fax, Internet, Porto",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},"","Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},"","IT (Lizenzen, Windows, Office, Wartung)",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},"","Sonstiges",{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":2000,"d":"2,000.0"},{"v":2000,"d":"2,000.0"},{"v":2000,"d":"2,000.0"}]
[{"v":0,"d":"0%"},null,{"$f":"C12","v":"Summe Bürokosten"},{"v":2400,"d":"2,400.0"},{"v":2400,"d":"2,400.0"},{"$f":"SUM(F154:F159)","v":{"v":3000,"d":"3,000.0"}},{"v":3000,"d":"3,000.0"},{"v":3000,"d":"3,000.0"}]
[{"v":0,"d":"0%"},{"$f":"B13","v":2},"Produktionskosten"]
[{"v":0.19,"d":"19%"},"","Raummiete",{"$f":"P14","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"}]
[{"v":0.19,"d":"19%"},"","Strom, Wasser, Heizung, sonst. Nebenkosten",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},"","Materialaufwand zur Produktion (19%)",{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"}]
[{"v":0.07,"d":"7%"},"","Materialaufwand zur Produktion (7%)",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},"","Produktionsbedarf, geringwertige Wirtschaftsgüter",{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"}]
[{"v":0.19,"d":"19%"},"","Leasingraten für Produktionsanlagen, -maschinen",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},"","Instandhaltung und Reparaturen",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},"","Sonstiges",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},null,"Summe Produktionskosten",{"v":2400,"d":"2,400.0"},{"v":2400,"d":"2,400.0"},{"$f":"SUM(F162:F169)","v":{"v":1000,"d":"1,000.0"}},{"v":1000,"d":"1,000.0"},{"v":1000,"d":"1,000.0"}]
[{"v":0,"d":"0%"},{"$f":"B23","v":3},"Personalkosten (nur Angestellte)"]
[{"v":0,"d":"0%"},{"$f":"B24","v":""},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$f":"P24","v":{"v":2700,"d":"2,700.0"}},{"v":2700,"d":"2,700.0"}]
[{"v":0.19,"d":"19%"},{"$f":"B25","v":""},"Sonstiges",{"$f":"P25","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},null,"Summe Personalkosten",{"$f":"P26","v":{"v":2700,"d":"2,700.0"}},{"v":2700,"d":"2,700.0"},{"$f":"SUM(F172:F173)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},{"$f":"B27","v":4},"Reisekosten"]
[{"v":0.19,"d":"19%"},{"$f":"B28","v":""},"Fahrtkosten",{"$f":"P28","v":{"v":1200,"d":"1,200.0"}},{"v":1200,"d":"1,200.0"}]
[{"v":0.19,"d":"19%"},{"$f":"B29","v":""},"Reisekostenpauschalen",{"$f":"P29","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"}]
[{"v":0.07,"d":"7%"},{"$f":"B30","v":""},"Übernachtungen",{"$f":"P30","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},{"$f":"B31","v":""},"Sonstiges",{"$f":"P31","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},null,"Summe Reisekosten",{"$f":"P32","v":{"v":1200,"d":"1,200.0"}},{"v":1200,"d":"1,200.0"},{"$f":"SUM(F176:F179)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},{"$f":"B33","v":5},"Versicherungen und Beiträge (betrieblich!)"]
[{"v":0.19,"d":"19%"},{"$f":"B34","v":""},"Haftpflicht",{"$f":"P34","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},{"$f":"B35","v":""},"Rechtschutzversicherung",{"$f":"P35","v":{"v":1200,"d":"1,200.0"}},{"v":1200,"d":"1,200.0"}]
[{"v":0.19,"d":"19%"},{"$f":"B36","v":""},"Beiträge (IHK, Berufsverbände, ...)",{"$f":"P36","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},{"$f":"B37","v":""},"Sonstiges",{"$f":"P37","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"}]
[{"$f":"A38","v":{"v":0,"d":"0%"}},null,"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"P38","v":{"v":1200,"d":"1,200.0"}},{"v":1200,"d":"1,200.0"},{"$f":"SUM(F182:F185)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},{"$f":"B39","v":6},"KFZ Kosten / Betriebliche Nutzung"]
[{"v":0.19,"d":"19%"},"","Leasingraten Kfz",{"$f":"P40","v":{"v":100,"d":"100.0"}},{"v":200,"d":"200.0"}]
[{"v":0.19,"d":"19%"},"","Versicherungen/Kfz-Steuer",{"v":100,"d":"100.0"},{"v":100,"d":"100.0"}]
[{"v":0.19,"d":"19%"},"","Fahrzeugkosten (Tanken und Reparatur)",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},"","Abrechenbare Kilometerkosten",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},"",{"$f":"C44","v":"Sonstiges"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},null,"Summe KFZ Kosten / Betriebliche Nutzung",{"v":200,"d":"200.0"},{"v":300,"d":"300.0"},{"$f":"SUM(F188:F192)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},{"$f":"B46","v":7},"Marketing  u. Werbung"]
[{"v":0.19,"d":"19%"},"","Marktforschung",{"$f":"P47","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},"","Briefpapier, Visitenkarte, Stempel",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},"","Webseite, lfd. Webseitenpflege",{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"}]
[{"v":0.19,"d":"19%"},"","Flyer, Prospekte, Broschüren, Anzeigen",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":7},{"$f":"IF(C1=\"English\",N151,N150)","v":"Betriebskosten II (ohne MwSt) für die Jahre 2016 - 2020"}]
[{"v":0.19,"d":"19%"},"","Bewirtungskosten",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0.07,"d":"7%"},"","Sonstiges, Messen, ...",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},null,"Summe Marketing  u. Werbung",{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"$f":"SUM(F195:F200)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},{"$f":"B54","v":8},"Rechts- und Beratungskosten"]
[{"v":0.19,"d":"19%"},{"$f":"B55","v":""},"Buchhaltung",{"$f":"P55","v":{"v":0,"d":"0.0"}},{"v":100,"d":"100.0"}]
[{"v":0.19,"d":"19%"},{"$f":"B56","v":""},"Steuerberatung, Abschluss, Prüfung",{"$f":"P56","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},{"$f":"B57","v":""},"Sonstiges",{"$f":"P57","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},null,"Summe Rechts- und Beratungskosten",{"$f":"P58","v":{"v":0,"d":"0.0"}},{"v":100,"d":"100.0"},{"$f":"SUM(F203:F205)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"}]
[{"v":0,"d":"0%"},{"$f":"B59","v":9},"Verschiedenes"]
[{"v":0,"d":"0%"},"","Finanzaufwand / Zinsen *)",{"$f":"P60","v":{"v":1275.0000000000002,"d":"1,275.0"}},{"v":4835.416666666667,"d":"4,835.4"},{"$f":"'7 Finanzierung|Financing'!F55","v":{"v":5286.458333333333,"d":"5,286.5"}},{"$f":"'7 Finanzierung|Financing'!G55","v":{"v":4461.458333333333,"d":"4,461.5"}},{"$f":"'7 Finanzierung|Financing'!H55","v":{"v":3636.4583333333335,"d":"3,636.5"}}]
[{"v":0.19,"d":"19%"},"","Reisekosten",{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"}]
[{"v":0.07,"d":"7%"},"","Fachliteratur, Bücher",{"v":1000,"d":"1,000.0"},{"v":0,"d":"0.0"}]
[{"v":0.19,"d":"19%"},"","Schulungen",{"v":1000,"d":"1,000.0"},{"v":0,"d":"0.0"}]
[{"v":0.07,"d":"7%"},"","Sonstiges",{"v":0,"d":"0.0"},{"v":10000,"d":"10,000.0"}]
[null,null,"Summe Verschiedenes",{"v":4474.999999999999,"d":"4,475.0"},{"v":16035.41666666667,"d":"16,035.4"},{"$f":"SUM(F208:F212)","v":{"v":5286.458333333333,"d":"5,286.5"}},{"v":4461.458333333333,"d":"4,461.5"},{"v":3636.4583333333335,"d":"3,636.5"}]
[null,null,"Summe Betriebskosten I",{"v":15775,"d":"15,775.0"},{"v":27535.41666666667,"d":"27,535.4"},{"$f":"SUM(F154:F213)/2","v":{"v":9286.458333333332,"d":"9,286.5"}},{"$f":"SUM(G154:G213)/2","v":{"v":8461.458333333332,"d":"8,461.5"}},{"$f":"SUM(H154:H213)/2","v":{"v":7636.458333333334,"d":"7,636.5"}},{"$nulls":90},"4b  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4b und 4d","4b Addendum: Disclosure of VAT (Difference between Tab. 4b and 4d)"]
[null,null,"Abschreibungen (aus Tab 3a)",{"v":240,"d":"240.0"},{"v":6240,"d":"6,240.0"},{"$f":"'3 Anschaffungen|Aquirements'!G53","v":{"v":8240,"d":"8,240.0"}},{"$f":"'3 Anschaffungen|Aquirements'!H53","v":{"v":8240,"d":"8,240.0"}},{"$f":"'3 Anschaffungen|Aquirements'!I53","v":{"v":8240,"d":"8,240.0"}},{"$nulls":90},"4b-2  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4b-2 und 4d-2","4b-2 Addendum: Disclosure of VAT (Difference between Tab. 4b-2 and 4d-2)"]
[null,null,"Summe Betriebskosten II",{"v":16015,"d":"16,015.0"},{"v":33775.41666666667,"d":"33,775.4"},{"$f":"SUM(F214:F215)","v":{"v":17526.458333333332,"d":"17,526.5"}},{"$f":"SUM(G214:G215)","v":{"v":16701.458333333332,"d":"16,701.5"}},{"$f":"SUM(H214:H215)","v":{"v":15876.458333333334,"d":"15,876.5"}}]
[null,null,"*) wird aus Tabelle \"Finanzierung\" übernommen (auf ganze Euro gerundet!)"]
[]
[null,null,{"$f":"IF($C$1=\"English\",CV215,CU215)","v":"4b-2  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4b-2 und 4d-2"}]
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[null,5,"Versicherungen und Beiträge (betrieblich!)"]
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[null,6,"KFZ Kosten / Betriebliche Nutzung"]
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[null,7,"Marketing  u. Werbung"]
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[null,null,"Summe Betriebskosten I",{"$f":"SUM(D374:D433)/2","v":{"v":17897,"d":"17,897.0"}},{"$f":"SUM(E374:E433)/2","v":{"v":30135.41666666667,"d":"30,135.4"}},{"$f":"SUM(F374:F433)/2","v":{"v":10046.458333333332,"d":"10,046.5"}},{"$f":"SUM(G374:G433)/2","v":{"v":9221.458333333332,"d":"9,221.5"}},{"$f":"SUM(H374:H433)/2","v":{"v":8396.458333333334,"d":"8,396.5"}}]
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[]
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[]
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[]
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[]
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[{"$nulls":18},"Ende"]
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[null,null,{"$f":"IF($C$1=\"English\",CL56,CK56)","v":"Finanzplanungstabellen; Download unter www.Kindermanns.de) zu zahlen. Die Höhe der Gewerbesteuer ist abhängig vom "},{"$nulls":85},"Finanzplanungstabellen; Download unter www.Kindermanns.de) zu zahlen. Die Höhe der Gewerbesteuer ist abhängig vom ","not yet translated"]
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[null,null,"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a)",{"$f":"D20","v":0},{"$f":"E20","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":86},{"$f":"IF(C3=1,\"\",\"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a)\")","v":"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a)"},{"$f":"IF(C3=1,\"\",\"VAT Payback from Acquirements (line 18 Tab. 6a)\")","v":"VAT Payback from Acquirements (line 18 Tab. 6a)"}]
[null,null,"Forderungsausgleich",{"$nulls":12},0,{"$nulls":86},"Forderungsausgleich","Payments of outstanding bills"]
[null,null,"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",{"$nulls":12},0,{"$nulls":86},"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...","Other receipts f.e. vouchers, subventions"]
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[null,null,"Kapitaldienst Tilgung (aus Tab. 7b-1)",{"$f":"'7 Finanzierung|Financing'!E37","v":{"v":166.66666666666666,"d":"167"}},{"$f":"'7 Finanzierung|Financing'!F37","v":{"v":166.66666666666666,"d":"167"}},{"$f":"'7 Finanzierung|Financing'!G37","v":{"v":166.66666666666666,"d":"167"}},{"$f":"'7 Finanzierung|Financing'!H37","v":{"v":333.3333333333333,"d":"333"}},{"$f":"'7 Finanzierung|Financing'!I37","v":{"v":333.3333333333333,"d":"333"}},{"$f":"'7 Finanzierung|Financing'!J37","v":{"v":333.3333333333333,"d":"333"}},{"$f":"'7 Finanzierung|Financing'!K37","v":{"v":333.3333333333333,"d":"333"}},{"$f":"'7 Finanzierung|Financing'!L37","v":{"v":333.3333333333333,"d":"333"}},{"$f":"'7 Finanzierung|Financing'!M37","v":{"v":333.3333333333333,"d":"333"}},{"$f":"'7 Finanzierung|Financing'!N37","v":{"v":333.3333333333333,"d":"333"}},{"$f":"'7 Finanzierung|Financing'!O37","v":{"v":333.3333333333333,"d":"333"}},{"$f":"'7 Finanzierung|Financing'!P37","v":{"v":3333.3333333333335,"d":"3,333"}},{"$f":"IF(C26=\"\",\"\",SUM(D26:O26))","v":{"v":6500,"d":"6,500"}},{"$nulls":86},"Kapitaldienst Tilgung (aus Tab. 7b-1)","Interest payment and amortizement (from tab. 7b-1)"]
[null,null,"Gewerbesteuer (Übernahme aus Tab. 5c)",{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$49/12","v":0},{"$f":"SUM(D27:O27)","v":0},{"$nulls":86},"Gewerbesteuer (Übernahme aus Tab. 5c)","Business tax (from tab. 5c)"]
[null,null,"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)",{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"'5 Rentabilität|Profit'!$D$51/12","v":0},{"$f":"SUM(D28:O28)","v":0},{"$nulls":86},{"$f":"IF($C$3=0,\"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)\",\"Körperschaftsteuer (Übernahme aus Tab. 5b)\")","v":"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)"},{"$f":"IF($C$3=0,\"Income Tax (from tab. 5b; annual value partitioned into twelve) \",\"Corporate Tax (from tab. 5b)\")","v":"Income Tax (from tab. 5b; annual value partitioned into twelve) "}]
[null,null,{"$f":"IF($C$2=\"English\",CZ29,CY29)","v":"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)"},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!D44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!E44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data 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Expenses'!H44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!I44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!J44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!K44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!L44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!M44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!N44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!O44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(C29=\"\",\"\",SUM(D29:O29))","v":{"v":15000,"d":"15,000"}},{"$nulls":86},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),\"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)\",\"\")","v":"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)"},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),\"Personal Draw for Living (from Tab. 1b; see annotation)\",\"\")","v":"Personal Draw for Living (from Tab. 1b; see annotation)"}]
[null,null,"Sonstige Auszahlungen ",{"$nulls":12},{"$f":"SUM(D30:O30)","v":0},{"$nulls":86},"Sonstige Auszahlungen ","Other pay offs"]
[null,null,"Summe Liquiditätsabgang",{"$f":"SUM(D19:D30)","v":{"v":10659.3,"d":"10,659"}},{"v":8320.505555555555,"d":"8,321"},{"v":8361.711111111112,"d":"8,362"},{"v":8569.583333333332,"d":"8,570"},{"v":8652.455555555556,"d":"8,652"},{"v":15692.966666666665,"d":"15,693"},{"v":10663.477777777778,"d":"10,663"},{"v":11895.37777777778,"d":"11,895"},{"v":11039.888888888889,"d":"11,040"},{"v":10786.4,"d":"10,786"},{"v":10826.91111111111,"d":"10,827"},{"v":13867.422222222222,"d":"13,867"},{"v":129336,"d":"129,336"},{"$nulls":86},"Summe Liquiditätsabgang","Sum liquidity outflow"]
[null,4,"Liquiditätssaldo",{"$nulls":99},"Liquiditätssaldo","Liquidity balance "]
[null,null,"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ",{"$f":"D7","v":0},{"$f":"E7+E8","v":{"v":13690.000000000004,"d":"13,690"}},{"v":9790.694444444449,"d":"9,791"},{"v":6302.083333333337,"d":"6,302"},{"v":3057.5000000000045,"d":"3,058"},{"v":10181.944444444449,"d":"10,182"},{"v":717.7777777777828,"d":"718"},{"v":-4334.999999999995,"d":"-4,335 "},{"v":-9977.777777777776,"d":"-9,978 "},{"v":-10009.166666666664,"d":"-10,009 "},{"v":-13829.166666666664,"d":"-13,829 "},{"v":-17237.777777777774,"d":"-17,238 "},{"$nulls":87},"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ","Account / liquid resources / liquidity balance / opening balance"]
[null,null,"(+) Summe Liquiditätszugang",{"$f":"D17","v":{"v":24349.300000000003,"d":"24,349"}},{"v":4421.2,"d":"4,421"},{"v":4873.099999999999,"d":"4,873"},{"v":5325,"d":"5,325"},{"v":15776.9,"d":"15,777"},{"v":6228.799999999999,"d":"6,229"},{"v":5610.7,"d":"5,611"},{"v":6252.599999999999,"d":"6,253"},{"v":11008.5,"d":"11,009"},{"v":6966.4,"d":"6,966"},{"v":7418.299999999999,"d":"7,418"},{"v":7870.2,"d":"7,870"},{"$nulls":87},"(+) Summe Liquiditätszugang","(+) Sum liquidity acces"]
[null,null,"(-) Summe Liquiditätsabgang",{"$f":"D31","v":{"v":10659.3,"d":"10,659"}},{"v":8320.505555555555,"d":"8,321"},{"v":8361.711111111112,"d":"8,362"},{"v":8569.583333333332,"d":"8,570"},{"v":8652.455555555556,"d":"8,652"},{"v":15692.966666666665,"d":"15,693"},{"v":10663.477777777778,"d":"10,663"},{"v":11895.37777777778,"d":"11,895"},{"v":11039.888888888889,"d":"11,040"},{"v":10786.4,"d":"10,786"},{"v":10826.91111111111,"d":"10,827"},{"v":13867.422222222222,"d":"13,867"},{"$nulls":87},"(-) Summe Liquiditätsabgang","(-)Sum liquidity outflow"]
[null,null,"Liquiditätssaldo",{"$f":"D34-D35+D33","v":{"v":13690.000000000004,"d":"13,690"}},{"$f":"E34-E35+E33","v":{"v":9790.694444444449,"d":"9,791"}},{"v":6302.083333333337,"d":"6,302"},{"v":3057.5000000000045,"d":"3,058"},{"v":10181.944444444449,"d":"10,182"},{"v":717.7777777777828,"d":"718"},{"v":-4334.999999999995,"d":"-4,335 "},{"v":-9977.777777777776,"d":"-9,978 "},{"v":-10009.166666666664,"d":"-10,009 "},{"v":-13829.166666666664,"d":"-13,829 "},{"v":-17237.777777777774,"d":"-17,238 "},{"v":-23234.999999999996,"d":"-23,235 "},{"$nulls":87},"Liquiditätssaldo","Liquidity balance "]
[]
[null,{"$f":"IF($C$2=\"English\",CZ38,CY38)","v":"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre 2016 - 2020 in EURO"},{"$nulls":100},{"$f":"\"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3 &\" - \"& '1 Pers.Ausgaben|Pers Expenses'!$C$3+4&\" in EURO\"","v":"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre 2016 - 2020 in EURO"},{"$f":"\"6b Evaluation of liquidity and capital requirement for the years \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3 &\" - \"& '1 Pers.Ausgaben|Pers Expenses'!$C$3+4&\" in EURO\"","v":"6b Evaluation of liquidity and capital requirement for the years 2016 - 2020 in EURO"}]
[null,{"$f":"IF(C2=\"English\",\"Liquidity Balance for the Years \",\"Liquiditätssaldo für die Jahre \")&'1 Pers.Ausgaben|Pers Expenses'!C3&\" - \"&'1 Pers.Ausgaben|Pers Expenses'!C3+4","v":"Liquiditätssaldo für die Jahre 2016 - 2020"}]
[null,{"$f":"B6","v":"No."},{"$f":"C6","v":"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)"},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!C3","v":2016},{"$f":"D40+1","v":2017},{"$f":"E40+1","v":2018},{"$f":"F40+1","v":2019},{"$f":"G40+1","v":2020},{"$nulls":4},{"$f":"IF($C$2=\"English\",\"Liquidity Balance for the Year \",\"Liquiditätssaldo für das Jahr \") & '1 Pers.Ausgaben|Pers Expenses'!C3","v":"Liquiditätssaldo für das Jahr 2016"},{"$nulls":89},"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)","Receipts / pay offs (VAT rate s. tab.2 and tab. 4)"]
[null,1,{"$f":"IF($C$2=\"English\",CZ41,CY41)","v":"Konto / flüss. Mittel / Liquiditätssaldo"},{"$f":"D7","v":0},{"$f":"D70","v":{"v":-23235,"d":"-23,235 "}},{"$f":"E70","v":{"v":-5868.416666666686,"d":"-5,868 "}},{"v":-60454.875000000015,"d":"-60,455 "},{"v":-107016.33333333334,"d":"-107,016 "},{"$nulls":94},"Konto / flüss. Mittel / Liquiditätssaldo","Account / liquid resources / liquidity balance / opening balance"]
[null,null,{"$f":"IF($C$2=\"English\",CZ42,CY42)","v":"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)"},{"$f":"P8","v":0},{"$nulls":98},"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)","Openung balance (= own capital, personal contribution from tab. 7a)"]
[null,2,{"$f":"IF($C$2=\"English\",CZ43,CY43)","v":"Einnahmen / Einzahlungen"},{"$nulls":99},"Einnahmen / Einzahlungen","Receipts / payments-in"]
[null,null,{"$f":"IF($C$2=\"English\",CZ44,CY44)","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2b)"},{"$f":"P10","v":{"v":61380,"d":"61,380"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!F67,'2 Umsätze|Sales'!F67-E58-E59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!F67*23/24+'2 Umsätze|Sales'!P33/2,'2 Umsätze|Sales'!F67*23/24+'2 Umsätze|Sales'!P33/2-(O24+O25)/2-(E58+E59)*23/24),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!F67*11/12+'2 Umsätze|Sales'!P33,'2 Umsätze|Sales'!F67*11/12+'2 Umsätze|Sales'!P33-(E58+E59)*11/12-(O24+O25)),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!F67*10/12+'2 Umsätze|Sales'!O33+'2 Umsätze|Sales'!P33,'2 Umsätze|Sales'!F67*10/12+'2 Umsätze|Sales'!O33+'2 Umsätze|Sales'!P33-(N24+N25+O24+O25)-(E58+E59)*10/12),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!F67*9/12+'2  Umsätze|Sales'!N33+'2  Umsätze|Sales'!O33+'2  Umsätze|Sales'!P33,'2 Umsätze|Sales'!F67*9/12+'2  Umsätze|Sales'!N33+'2  Umsätze|Sales'!O33+'2  Umsätze|Sales'!P33-(M24+M25++N25+O24+O25)-(E58+E59)*9/12))))))","v":{"v":39777,"d":"39,777"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!G67,'2 Umsätze|Sales'!G67-F58-F59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!F67*1/24+'2 Umsätze|Sales'!G67*23/24,'2 Umsätze|Sales'!F67*1/24+'2 Umsätze|Sales'!G67*23/24-(F58+F59)*1/24-(G58+G59)*23/24),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!F67*1/12+'2 Umsätze|Sales'!G67*11/12,'2 Umsätze|Sales'!F67*1/12+'2 Umsätze|Sales'!G67*11/12-(F58+F59)*1/12-(G58+G59)*11/12),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!F67*2/12+'2 Umsätze|Sales'!G67*10/12,'2 Umsätze|Sales'!F67*2/12+'2 Umsätze|Sales'!G67*10/12-(F58+F59)*2/12-(G58+G59)*10/12),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!F67*3/12+'2 Umsätze|Sales'!G67*9/12,'2 Umsätze|Sales'!F67*3/12+'2 Umsätze|Sales'!G67*9/12-(F58+F59)*3/12-(G58+G59)*9/12))))))","v":{"v":35000,"d":"35,000"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!H67,'2 Umsätze|Sales'!H67-G58-G59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!G67*1/24+'2 Umsätze|Sales'!H67*23/24,'2 Umsätze|Sales'!G67*1/24+'2 Umsätze|Sales'!H67*23/24-(G58+G59)*1/24-(H58+H59)*23/24),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!G67*1/12+'2 Umsätze|Sales'!H67*11/12,'2 Umsätze|Sales'!G67*1/12+'2 Umsätze|Sales'!H67*11/12-(G58+G59)*1/12-(H58+H59)*11/12),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!G67*2/12+'2 Umsätze|Sales'!H67*10/12,'2 Umsätze|Sales'!G67*2/12+'2 Umsätze|Sales'!H67*10/12-(G58+G59)*2/12-(H58+H59)*10/12),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!G67*3/12+'2 Umsätze|Sales'!H67*9/12,'2 Umsätze|Sales'!G67*3/12+'2 Umsätze|Sales'!H67*9/12-(G58+G59)*3/12-(H58+H59)*9/12))))))","v":{"v":40000,"d":"40,000"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!I67,'2 Umsätze|Sales'!I67-H58-H59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!H67*1/24+'2 Umsätze|Sales'!I67*23/24,'2 Umsätze|Sales'!H67*1/24+'2 Umsätze|Sales'!I67*23/24-(H58+H59)*1/24-(I58+I59)*23/24),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!H67*1/12+'2 Umsätze|Sales'!I67*11/12,'2 Umsätze|Sales'!H67*1/12+'2 Umsätze|Sales'!I67*11/12-(H58+H59)*1/12-(I58+I59)*11/12),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!H67*2/12+'2 Umsätze|Sales'!I67*10/12,'2 Umsätze|Sales'!H67*2/12+'2 Umsätze|Sales'!I67*10/12-(H58+H59)*2/12-(I58+I59)*10/12),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2 Umsätze|Sales'!H67*3/12+'2 Umsätze|Sales'!I67*9/12,'2 Umsätze|Sales'!H67*3/12+'2 Umsätze|Sales'!I67*9/12-(H58+H59)*3/12-(I58+I59)*9/12))))))","v":{"v":45000,"d":"45,000"}},{"$nulls":94},{"$f":"\"Umsatzerlöse \"&IF($C$5=0,\"(ohne MwSt)\",\"(mit MwSt)\")& \" (aus Tab 2b)\"","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2b)"},{"$f":"\"Sales \"&IF($C$5=0,\"(w/o VAT)\",\"(includ. VAT)\")& \" (aus Tab 2b)\"","v":"Sales (w/o VAT) (aus Tab 2b)"}]
[null,null,{"$f":"IF($C$2=\"English\",CZ45,CY45)","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6b)"},{"$f":"P11","v":{"v":5470.2,"d":"5,470"}},{"$f":"IF(C45=\"\",\"\",IF($F$2=0,E58+E59,IF($F$2=0.5,(O24+O25)/2+(E58+E59)*(1-$F$2/12),IF($F$2=1,(O24+O25)+(E58+E59)*(1-$F$2/12),IF($F$2=2,(N24+N25+O24+O25)+(E58+E59)*(1-$F$2/12),IF($F$2=3,(M24+M25+N24+N25+O24+O25)+(E58+E59)*(1-$F$2/12)))))))","v":{"v":3717.63,"d":"3,718"}},{"$f":"IF(C45=\"\",\"\",(E58+E59)*$F$2/12+(F58+F59)*(1-$F$2/12))","v":{"v":2450.0000000000005,"d":"2,450"}},{"$f":"IF(D45=\"\",\"\",(F58+F59)*$F$2/12+(G58+G59)*(1-$F$2/12))","v":{"v":2800.0000000000005,"d":"2,800"}},{"v":3150.0000000000005,"d":"3,150"},{"$nulls":94},{"$f":"IF($C$3=1,\"\",\"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6b)\")","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6b)"},{"$f":"IF($C$3=1,\"\",\"Charged  VAT for sales (line 58+59  tab 6b)\")","v":"Charged  VAT for sales (line 58+59  tab 6b)"}]
[null,null,"Finanzierung (aus Tab. 7a o. Eigenanteil)",{"$f":"P12","v":{"v":30000,"d":"30,000"}},{"$f":"'7 Finanzierung|Financing'!F29","v":{"v":100000,"d":"100,000"}},{"$f":"'7 Finanzierung|Financing'!G29","v":0},{"$f":"'7 Finanzierung|Financing'!H29","v":0},{"$f":"'7 Finanzierung|Financing'!I29","v":0},{"$nulls":94},{"$f":"\"Finanzierung (aus Tab. 7a o. Eigenanteil)\"","v":"Finanzierung (aus Tab. 7a o. Eigenanteil)"},"Financing (from tab. 7a w/o equity ratio)"]
[null,null,{"$f":"IF($C$2=\"English\",CZ47,CY47)","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6b)"},{"$f":"IF(C47=\"\",\"\",P13)","v":{"v":9250.8,"d":"9,251"}},{"$f":"IF($C$3=1,\"\",E56+E57)","v":{"v":9038,"d":"9,038"}},{"$f":"IF($C$3=1,\"\",F56+F57)","v":{"v":8582,"d":"8,582"}},{"v":8924,"d":"8,924"},{"v":8924,"d":"8,924"},{"$nulls":94},{"$f":"IF(C3=1,\"\",\"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6b)\")","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6b)"},{"$f":"IF($C$3=1,\"\",\"VAT Payback from Business Cost Acquirements (Lines 56+57 Tab. 6b)\")","v":"VAT Payback from Business Cost Acquirements (Lines 56+57 Tab. 6b)"}]
[null,null,"MwSt-Rückerstattung aus Anschaffungen (Zeile 54 Tab. 6b)",{"$f":"IF(C48=\"\",\"\",P14)","v":0},{"$f":"IF($C$48=\"\",\"\",E54)","v":{"v":7600,"d":"7,600"}},{"$f":"IF($C$48=\"\",\"\",F54)","v":0},{"$f":"IF($C$48=\"\",\"\",G54)","v":0},{"$f":"IF($C$48=\"\",\"\",H54)","v":0},{"$nulls":94},{"$f":"IF(C3=1,\"\",\"MwSt-Rückerstattung aus Anschaffungen (Zeile 54 Tab. 6b)\")","v":"MwSt-Rückerstattung aus Anschaffungen (Zeile 54 Tab. 6b)"},{"$f":"IF($C$3=1,\"\",\"VAT Payback from Acquirements (line 54 Tab. 6b)\")","v":"VAT Payback from Acquirements (line 54 Tab. 6b)"}]
[null,null,"Forderungsausgleich",{"$f":"P15","v":0},{"$nulls":98},"Forderungsausgleich","Payments of outstanding bills"]
[null,null,"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",{"$f":"P16","v":0},{"$nulls":98},"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...","Other receipts f.e. vouchers, subventions"]
[null,null,"Summe Liquiditätszugang",{"$f":"SUM(D43:D50)","v":{"v":106101,"d":"106,101"}},{"$f":"SUM(E43:E50)","v":{"v":160132.63,"d":"160,133"}},{"$f":"SUM(F43:F50)","v":{"v":46032,"d":"46,032"}},{"$f":"SUM(G43:G50)","v":{"v":51724,"d":"51,724"}},{"$f":"SUM(H43:H50)","v":{"v":57074,"d":"57,074"}},{"$nulls":94},"Summe Liquiditätszugang","Sum liquidity acces"]
[null,3,"Ausgaben / Auszahlungen",{"$nulls":99},"Ausgaben / Auszahlungen","Expenses / pay offs"]
[null,null,"Anschaffungen ohne MwSt (aus Tab 3a)",{"$f":"P19","v":0},{"$f":"'3 Anschaffungen|Aquirements'!G13","v":{"v":40000,"d":"40,000"}},{"$f":"'3 Anschaffungen|Aquirements'!H13","v":0},{"$f":"'3 Anschaffungen|Aquirements'!I13","v":0},{"$f":"'3 Anschaffungen|Aquirements'!J13","v":0},{"$nulls":94},{"$f":"\"Anschaffungen\"&IF(C3=0,\" ohne MwSt\", \" mit MwSt\") &\" (aus Tab 3a)\"","v":"Anschaffungen ohne MwSt (aus Tab 3a)"},{"$f":"\"Acquirements\"&IF(C3=0,\" w/o VAT\", \" incl VAT\") &\" (out of tab 3a)\"","v":"Acquirements w/o VAT (out of tab 3a)"}]
[null,null,"auf Anschaffungen bezahlte 19% MwSt.",{"$f":"IF(C54=\"\",\"\",P20)","v":0},{"$f":"IF(C54=\"\",\"\",E53*MwSt)","v":{"v":7600,"d":"7,600"}},{"$f":"IF(C54=\"\",\"\",F53*MwSt)","v":0},{"$f":"IF(C54=\"\",\"\",G53*MwSt)","v":0},{"$f":"IF(C54=\"\",\"\",H53*MwSt)","v":0},null,null,{"$f":"B39","v":"Liquiditätssaldo für die Jahre 2016 - 2020"},{"$nulls":91},{"$f":"IF($C$3=1,\"\",\"auf Anschaffungen bezahlte \" & MwSt*100 & \"% MwSt.\")","v":"auf Anschaffungen bezahlte 19% MwSt."},{"$f":"IF(C3=1,\"\",\"For acquirements paid \" & MwSt*100 & \"% VAT\")","v":"For acquirements paid 19% VAT"}]
[null,null,{"$f":"IF($C$2=\"English\",CZ55,CY55)","v":"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4b)"},{"$f":"P21","v":{"v":93115,"d":"93,115"}},{"$f":"IF(OR($C$3=0,$C$3=1,$C$3=3),'4 Betriebskosten|Operation Ex'!E142,'4 Betriebskosten|Operation Ex'!E142-E56-E57)","v":{"v":53035.41666666667,"d":"53,035"}},{"$f":"IF(OR($C$3=0,$C$3=1,$C$3=3),'4 Betriebskosten|Operation Ex'!F142,'4 Betriebskosten|Operation Ex'!F142-F56-F57)","v":{"v":56086.45833333333,"d":"56,086"}},{"$f":"IF(OR($C$3=0,$C$3=1,$C$3=3),'4 Betriebskosten|Operation Ex'!G142,'4 Betriebskosten|Operation Ex'!G142-G56-G57)","v":{"v":52061.45833333333,"d":"52,061"}},{"$f":"IF(OR($C$3=0,$C$3=1,$C$3=3),'4 Betriebskosten|Operation Ex'!H142,'4 Betriebskosten|Operation Ex'!H142-H56-H57)","v":{"v":51236.45833333333,"d":"51,236"}},{"$nulls":94},{"$f":"IF($C$3>0,\"Betriebskosten I mit MwSt (Übernahme aus Tab. 4b)\",\"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4\" & IF($C$3>0,\"d\",\"b\") & \")\")","v":"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4b)"},{"$f":"IF($C$3>0,\"Operation Costs I inculding VAT (from Tab. 4a)\",\"Operation Costs I w/o VAT (from Tab. 4\" & IF($C$3>0,\"d\",\"b\") & \")\")","v":"Operation Costs I w/o VAT (from Tab. 4b)"}]
[null,null,"auf Betriebskosten bezahlte MwSt 19% (aus Tab. 4b Anhang)",{"$f":"P22","v":{"v":9234,"d":"9,234"}},{"$f":"IF($C$3<>1,'4 Betriebskosten|Operation Ex'!E148,\"\")","v":{"v":8968,"d":"8,968"}},{"$f":"IF($C$3<>1,'4 Betriebskosten|Operation Ex'!F148,\"\")","v":{"v":8512,"d":"8,512"}},{"$f":"IF($C$3<>1,'4 Betriebskosten|Operation Ex'!G148,\"\")","v":{"v":8854,"d":"8,854"}},{"$f":"IF($C$3<>1,'4 Betriebskosten|Operation Ex'!H148,\"\")","v":{"v":8854,"d":"8,854"}},{"$nulls":94},{"$f":"IF($C$3=1,\"\",\"auf Betriebskosten bezahlte MwSt \"&MwSt*100 &\"% (aus Tab. 4b Anhang)\")","v":"auf Betriebskosten bezahlte MwSt 19% (aus Tab. 4b Anhang)"},{"$f":"IF($C$3=1,\"\",\"Payed VAT \"&MwSt*100 &\"%  for Costs of Operation (from tab. 4b Annex)\")","v":"Payed VAT 19%  for Costs of Operation (from tab. 4b Annex)"}]
[null,null,"auf Betriebskosten bezahlte MwSt 7% (aus Tab. 4b Anhang)",{"$f":"P23","v":{"v":16.8,"d":"17"}},{"$f":"IF($C$3<>1,'4 Betriebskosten|Operation Ex'!E149,\"\")","v":70},{"$f":"IF($C$3<>1,'4 Betriebskosten|Operation Ex'!F149,\"\")","v":70},{"$f":"IF($C$3<>1,'4 Betriebskosten|Operation Ex'!G149,\"\")","v":70},{"$f":"IF($C$3<>1,'4 Betriebskosten|Operation Ex'!H149,\"\")","v":70},{"$nulls":94},{"$f":"IF($C$3=1,\"\",\"auf Betriebskosten bezahlte MwSt \"&MwStklein*100&\"% (aus Tab. 4b Anhang)\")","v":"auf Betriebskosten bezahlte MwSt 7% (aus Tab. 4b Anhang)"},{"$f":"IF($C$3=1,\"\",\"Payed VAT \"&MwStklein*100 &\"%  for Costs of Operation (from tab. 4b Annex)\")","v":"Payed VAT 7%  for Costs of Operation (from tab. 4b Annex)"}]
[null,null,"ans Finanzamt abzuführende 19% MwSt. aus Umsätzen (aus Tab. 2b)",{"$f":"IF($C$58=\"\",\"\",'2 Umsätze|Sales'!E66)","v":{"v":1858.2,"d":"1,858"}},{"$f":"IF($C$3=1,\"\",'2 Umsätze|Sales'!F66)","v":{"v":1477.63,"d":"1,478"}},{"$f":"IF($C$3=1,\"\",'2 Umsätze|Sales'!G66)","v":0},{"$f":"IF($C$3=1,\"\",'2 Umsätze|Sales'!H66)","v":0},{"$f":"IF($C$3=1,\"\",'2 Umsätze|Sales'!I66)","v":0},{"$nulls":94},{"$f":"IF($C$3=1,\"\",\"ans Finanzamt abzuführende \"&MwSt*100&\"% MwSt. aus Umsätzen (aus Tab. 2b)\")","v":"ans Finanzamt abzuführende 19% MwSt. aus Umsätzen (aus Tab. 2b)"},{"$f":"IF($C$3=1,\"\",\"Payed VAT \" & MwSt*100 & \"% from Sales to Tax Office (Tab. 2b)\")","v":"Payed VAT 19% from Sales to Tax Office (Tab. 2b)"}]
[null,null,"ans Finanzamt abzuführende 7% MwSt. aus Umsätzen (aus Tab. 2b)",{"$f":"IF($C$59=\"\",\"\",'2 Umsätze|Sales'!E65)","v":{"v":3612,"d":"3,612"}},{"$f":"IF($C$3=1,\"\",'2 Umsätze|Sales'!F65)","v":{"v":2240,"d":"2,240"}},{"$f":"IF($C$3=1,\"\",'2 Umsätze|Sales'!G65)","v":{"v":2450.0000000000005,"d":"2,450"}},{"$f":"IF($C$3=1,\"\",'2 Umsätze|Sales'!H65)","v":{"v":2800.0000000000005,"d":"2,800"}},{"$f":"IF($C$3=1,\"\",'2 Umsätze|Sales'!I65)","v":{"v":3150.0000000000005,"d":"3,150"}},{"$nulls":94},{"$f":"IF($C$3=1,\"\",\"ans Finanzamt abzuführende \"&MwStklein*100&\"% MwSt. aus Umsätzen (aus Tab. 2b)\")","v":"ans Finanzamt abzuführende 7% MwSt. aus Umsätzen (aus Tab. 2b)"},{"$f":"IF($C$3=1,\"\",\"Payed VAT \" & MwStklein*100 & \"% from Sales to Tax Office (Tab. 2b)\")","v":"Payed VAT 7% from Sales to Tax Office (Tab. 2b)"}]
[null,null,"Kapitaldienst Tilgung (aus Tab. 7b-1)",{"$f":"'7 Finanzierung|Financing'!D56","v":{"v":3333.3333333333335,"d":"3,333"}},{"$f":"'7 Finanzierung|Financing'!E56","v":{"v":13375,"d":"13,375"}},{"$f":"'7 Finanzierung|Financing'!F56","v":{"v":16500,"d":"16,500"}},{"$f":"'7 Finanzierung|Financing'!G56","v":{"v":16500,"d":"16,500"}},{"$f":"'7 Finanzierung|Financing'!H56","v":{"v":16500,"d":"16,500"}},{"$nulls":94},"Kapitaldienst Tilgung (aus Tab. 7b-1)","Interest payment and amortizement (from tab. 7b-1)"]
[null,null,"Gewerbesteuer (Übernahme aus Tab. 5c)",{"$f":"'5 Rentabilität|Profit'!D51","v":0},{"$f":"'5 Rentabilität|Profit'!E51","v":0},{"$f":"'5 Rentabilität|Profit'!F51","v":0},{"$f":"'5 Rentabilität|Profit'!G51","v":0},{"$f":"'5 Rentabilität|Profit'!H51","v":0},{"$nulls":94},"Gewerbesteuer (Übernahme aus Tab. 5c)","Business tax (from tab. 5c)"]
[null,null,"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)",{"$f":"P27","v":0},{"$f":"'5 Rentabilität|Profit'!E49","v":0},{"$f":"'5 Rentabilität|Profit'!F49","v":0},{"$f":"'5 Rentabilität|Profit'!G49","v":0},{"$f":"'5 Rentabilität|Profit'!H49","v":0},{"$nulls":94},{"$f":"IF($C$3=0,\"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)\",\"Körperschaftsteuer (Übernahme aus Tab. 5b)\")","v":"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)"},{"$f":"IF($C$3=0,\"Income Tax (from tab. 5b; annual value partitioned into twelve) \",\"Corporate Tax (from tab. 5b)\")","v":"Income Tax (from tab. 5b; annual value partitioned into twelve) "}]
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[null,null,"Sonstige Auszahlungen ",{"$f":"P30","v":0},{"$nulls":98},"Sonstige Auszahlungen ","Other pay offs"]
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[null,null,"(+) Summe Liquiditätszugang",{"$f":"P17","v":{"v":106101,"d":"106,101"}},{"$f":"E51","v":{"v":160132.63,"d":"160,133"}},{"$f":"F51","v":{"v":46032,"d":"46,032"}},{"$f":"G51","v":{"v":51724,"d":"51,724"}},{"$f":"H51","v":{"v":57074,"d":"57,074"}},{"$nulls":94},"(+) Summe Liquiditätszugang","(+) Sum liquidity acces"]
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[]
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Umsätze|Sales'!I33)/2-(H24+I24+H25+I25)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!I33,'2  Umsätze|Sales'!I33-H24-H25),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!H33,'2  Umsätze|Sales'!H33-'6 Liquidität|Liquidity'!G24-'6 Liquidität|Liquidity'!G25),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!G33,'2  Umsätze|Sales'!G33-'2  Umsätze|Sales'!G31-'2  Umsätze|Sales'!G32))))))","v":{"v":3070,"d":"3,070"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!K33,'2  Umsätze|Sales'!K33-J24-J25),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!K33+'2  Umsätze|Sales'!J33)/2,('2  Umsätze|Sales'!K33+'2  Umsätze|Sales'!J33)/2-(I24+J24+I25+J25)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!J33,'2  Umsätze|Sales'!J33-I24-I25),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!I33,'2  Umsätze|Sales'!I33-'6 Liquidität|Liquidity'!H24-'6 Liquidität|Liquidity'!H25),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!H33,'2  Umsätze|Sales'!H33-'2  Umsätze|Sales'!H31-'2  Umsätze|Sales'!H32))))))","v":{"v":2020,"d":"2,020"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!L33,'2  Umsätze|Sales'!L33-K24-K25),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!L33+'2  Umsätze|Sales'!K33)/2,('2  Umsätze|Sales'!L33+'2  Umsätze|Sales'!K33)/2-(J24+K24+J25+K25)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!K33,'2  Umsätze|Sales'!K33-J24-J25),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!J33,'2  Umsätze|Sales'!J33-'6 Liquidität|Liquidity'!I24-'6 Liquidität|Liquidity'!I25),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!I33,'2  Umsätze|Sales'!I33-'2  Umsätze|Sales'!I31-'2  Umsätze|Sales'!I32))))))","v":{"v":2220,"d":"2,220"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!M33,'2  Umsätze|Sales'!M33-L24-L25),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!M33+'2  Umsätze|Sales'!L33)/2,('2  Umsätze|Sales'!M33+'2  Umsätze|Sales'!L33)/2-(K24+L24+K25+L25)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!L33,'2  Umsätze|Sales'!L33-K24-K25),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!K33,'2  Umsätze|Sales'!K33-'6 Liquidität|Liquidity'!J24-'6 Liquidität|Liquidity'!J25),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!J33,'2  Umsätze|Sales'!J33-'2  Umsätze|Sales'!J31-'2  Umsätze|Sales'!J32))))))","v":{"v":2420,"d":"2,420"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!N33,'2  Umsätze|Sales'!N33-M24-M25),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!N33+'2  Umsätze|Sales'!M33)/2,('2  Umsätze|Sales'!N33+'2  Umsätze|Sales'!M33)/2-(L24+M24+L25+M25)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!M33,'2  Umsätze|Sales'!M33-L24-L25),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!L33,'2  Umsätze|Sales'!L33-'6 Liquidität|Liquidity'!K24-'6 Liquidität|Liquidity'!K25),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!K33,'2  Umsätze|Sales'!K33-'2  Umsätze|Sales'!K31-'2  Umsätze|Sales'!K32))))))","v":{"v":2620,"d":"2,620"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!O33,'2  Umsätze|Sales'!O33-N24-N25),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!O33+'2  Umsätze|Sales'!N33)/2,('2  Umsätze|Sales'!O33+'2  Umsätze|Sales'!N33)/2-(M24+N24+M25+N25)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!N33,'2  Umsätze|Sales'!N33-M24-M25),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!M33,'2  Umsätze|Sales'!M33-'6 Liquidität|Liquidity'!L24-'6 Liquidität|Liquidity'!L25),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!L33,'2  Umsätze|Sales'!L33-'2  Umsätze|Sales'!L31-'2  Umsätze|Sales'!L32))))))","v":{"v":2820,"d":"2,820"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!P33,'2  Umsätze|Sales'!P33-O24-O25),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!P33+'2  Umsätze|Sales'!O33)/2,('2  Umsätze|Sales'!P33+'2  Umsätze|Sales'!O33)/2-(N24+O24+N25+O25)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!O33,'2  Umsätze|Sales'!O33-N24-N25),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!N33,'2  Umsätze|Sales'!N33-'6 Liquidität|Liquidity'!M24-'6 Liquidität|Liquidity'!M25),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!M33,'2  Umsätze|Sales'!M33-'2  Umsätze|Sales'!M31-'2  Umsätze|Sales'!M32))))))","v":{"v":3020,"d":"3,020"}},{"$f":"SUM(D10:O10)","v":{"v":30440,"d":"30,440"}},{"$nulls":87},{"$f":"\"Umsatzerlöse \"&IF($C$5=0,\"(ohne MwSt)\",\"(mit MwSt)\")& \" (aus Tab 2a-1)\"","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2a-1)"},{"$f":"\"Sales \"&IF($C$5=0,\"(w/o VAT)\",\"(includ. VAT)\")& \" (aus Tab 2a-1)\"","v":"Sales (w/o VAT) (aus Tab 2a-1)"}]
[null,null,"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 24+25  Tab 6a-1)",{"$f":"IF($C$3=1,\"\",IF($F$2=0,D24+D25,IF($F$2=0.5,(D24+D25)/2,0)))","v":{"v":164.3,"d":"164"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,E24+E25,IF($F$2=0.5,(D24+E24+D25+E25)/2,IF($F$2=1,D24+D25,0))))","v":{"v":221.3,"d":"221"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,F24+F25,IF($F$2=0.5,(E24+F24+E25+F25)/2,IF($F$2=1,E24+E25,IF($F$2=2,D24+D25,0)))))","v":{"v":259.3,"d":"259"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,G24+G25,IF($F$2=0.5,(F24+G24+F25+G25)/2,IF($F$2=1,F24+F25,IF($F$2=2,E24+E25,IF($F$2=3,D24+D25,0))))))","v":{"v":297.3,"d":"297"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,H24+H25,IF($F$2=0.5,(G24+H24+G25+H25)/2,IF($F$2=1,G24+G25,IF($F$2=2,F24+F25,IF($F$2=3,E24+E25,0))))))","v":{"v":335.3,"d":"335"}},{"v":373.3,"d":"373"},{"v":323.8,"d":"324"},{"v":361.8,"d":"362"},{"v":399.8,"d":"400"},{"v":437.8,"d":"438"},{"v":475.8,"d":"476"},{"v":513.8,"d":"514"},{"$f":"IF(C11=\"\",\"\",SUM(D11:O11))","v":{"v":4163.6,"d":"4,164"}},{"$nulls":87},{"$f":"IF($C$3=1,\"\",\"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 24+25  Tab 6a-1)\")","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 24+25  Tab 6a-1)"},{"$f":"IF($C$3=1,\"\",\"Charged  VAT for sales (line 24+25 Tab 6a-1)\")","v":"Charged  VAT for sales (line 24+25 Tab 6a-1)"}]
[null,null,"Finanzierung (aus Tab. 7a o. Eigenanteil)",{"$f":"IF(D5='7 Finanzierung|Financing'!F130,'7 Finanzierung|Financing'!F128,\"\")","v":{"v":20000,"d":"20,000"}},{"$f":"IF(E5='7 Finanzierung|Financing'!G130,'7 Finanzierung|Financing'!G128,\"\")","v":0},{"$f":"IF(F5='7 Finanzierung|Financing'!H130,'7 Finanzierung|Financing'!H128,\"\")","v":0},{"$f":"IF(G5='7 Finanzierung|Financing'!I130,'7 Finanzierung|Financing'!I128,\"\")","v":0},{"$f":"IF(H5='7 Finanzierung|Financing'!J130,'7 Finanzierung|Financing'!J128,\"\")","v":{"v":10000,"d":"10,000"}},{"$f":"IF(I5='7 Finanzierung|Financing'!K130,'7 Finanzierung|Financing'!K128,\"\")","v":0},{"$f":"IF(J5='7 Finanzierung|Financing'!L130,'7 Finanzierung|Financing'!L128,\"\")","v":0},{"$f":"IF(K5='7 Finanzierung|Financing'!M130,'7 Finanzierung|Financing'!M128,\"\")","v":0},{"$f":"IF(L5='7 Finanzierung|Financing'!N130,'7 Finanzierung|Financing'!N128,\"\")","v":0},{"$f":"IF(M5='7 Finanzierung|Financing'!O130,'7 Finanzierung|Financing'!O128,\"\")","v":0},{"$f":"IF(N5='7 Finanzierung|Financing'!P130,'7 Finanzierung|Financing'!P128,\"\")","v":0},{"$f":"IF(O5='7 Finanzierung|Financing'!Q130,'7 Finanzierung|Financing'!Q128,\"\")","v":0},{"$f":"IF(C12=\"\",\"\",SUM(D12:O12))","v":{"v":30000,"d":"30,000"}},{"$nulls":87},{"$f":"\"Finanzierung (aus Tab. 7a o. Eigenanteil)\"","v":"Finanzierung (aus Tab. 7a o. Eigenanteil)"},"Financing (from tab. 7a w/o equity ratio)"]
[null,null,"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 22+23 Tab. 6a-1)",{"$f":"IF($C$3=1,\"\",D22+D23)","v":450},{"$f":"IF($C$3=1,\"\",E22+E23)","v":152},152,152,152,152,152,152,152,152,152,152,{"v":2122,"d":"2,122"},{"$nulls":87},{"$f":"IF($C$3=1,\"\",\"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 22+23 Tab. 6a-1)\")","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 22+23 Tab. 6a-1)"},{"$f":"IF($C$3=1,\"\",\"VAT Payback from Business Cost Acquirements (Lines 22+23 tab 6a-1)\")","v":"VAT Payback from Business Cost Acquirements (Lines 22+23 tab 6a-1)"}]
[null,null,"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-1)",{"$f":"D20","v":0},{"$f":"E20","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":87},{"$f":"IF(C3=1,\"\",\"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-1)\")","v":"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-1)"},{"$f":"IF($C$3=1,\"\",\"VAT Payback from Acquirements (line 18 tab 6a-1)\")","v":"VAT Payback from Acquirements (line 18 tab 6a-1)"}]
[null,null,"Forderungsausgleich",{"$nulls":12},0,{"$nulls":87},"Forderungsausgleich","Payments of outstanding bills"]
[null,null,"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",{"$nulls":12},0,{"$nulls":87},"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...","Other receipts f.e. vouchers, subventions"]
[null,null,"Summe Liquiditätszugang",{"$f":"SUM(D10:D16)","v":{"v":22584.3,"d":"22,584"}},{"v":2643.3,"d":"2,643"},{"v":2881.3,"d":"2,881"},{"v":3119.3,"d":"3,119"},{"v":13357.3,"d":"13,357"},{"v":3595.3,"d":"3,595"},{"v":2495.8,"d":"2,496"},{"v":2733.8,"d":"2,734"},{"v":2971.8,"d":"2,972"},{"v":3209.8,"d":"3,210"},{"v":3447.8,"d":"3,448"},{"v":3685.8,"d":"3,686"},{"$f":"SUM(P10:P16)","v":{"v":66725.6,"d":"66,726"}},{"$nulls":87},"Summe Liquiditätszugang","Sum liquidity acces"]
[null,3,"Ausgaben / Auszahlungen",{"$nulls":100},"Ausgaben / Auszahlungen","Expenses / pay offs"]
[null,null,"Anschaffungen ohne MwSt (aus Tab 3a)",{"$f":"'3 Anschaffungen|Aquirements'!H141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!I141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!J141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!K141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!L141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!M141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!N141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!O141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!P141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!Q141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!R141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!S141","v":0},{"$f":"IF(C19=\"\",\"\",SUM(D19:O19))","v":0},{"$nulls":87},{"$f":"\"Anschaffungen\"&IF($C$3<>1,\" ohne MwSt\", \" mit MwSt\") &\" (aus Tab 3a)\"","v":"Anschaffungen ohne MwSt (aus Tab 3a)"},{"$f":"\"Acquirements\"&IF($C$3<>1,\" w/o VAT\", \" incl VAT\") &\" (out of tab 3a)\"","v":"Acquirements w/o VAT (out of tab 3a)"}]
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[null,null,"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4a-2)",{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!D66-D22-D23,'4  Betriebskosten|Operation Ex'!D66)","v":{"v":3083.333333333333,"d":"3,083"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!E66-E22-E23,'4  Betriebskosten|Operation Ex'!E66)","v":{"v":882.6388888888889,"d":"883"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!F66-F22-F23,'4  Betriebskosten|Operation Ex'!F66)","v":{"v":881.9444444444443,"d":"882"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!G66-G22-G23,'4  Betriebskosten|Operation Ex'!G66)","v":{"v":881.25,"d":"881"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!H66-H22-H23,'4  Betriebskosten|Operation Ex'!H66)","v":{"v":922.2222222222222,"d":"922"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!I66-I22-I23,'4  Betriebskosten|Operation Ex'!I66)","v":{"v":1220.8333333333335,"d":"1,221"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!J66-J22-J23,'4  Betriebskosten|Operation Ex'!J66)","v":{"v":1319.4444444444443,"d":"1,319"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!K66-K22-K23,'4  Betriebskosten|Operation Ex'!K66)","v":{"v":1319.4444444444443,"d":"1,319"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!L66-L22-L23,'4  Betriebskosten|Operation Ex'!L66)","v":{"v":1318.0555555555557,"d":"1,318"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!M66-M22-M23,'4  Betriebskosten|Operation Ex'!M66)","v":{"v":1316.6666666666665,"d":"1,317"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!N66-N22-N23,'4  Betriebskosten|Operation Ex'!N66)","v":{"v":1315.2777777777778,"d":"1,315"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!O66-O22-O23,'4  Betriebskosten|Operation Ex'!O66)","v":{"v":1313.8888888888887,"d":"1,314"}},{"v":15775,"d":"15,775"},{"$nulls":87},{"$f":"IF($C$3=1,\"Betriebskosten I mit MwSt (Übernahme aus Tab. 4a)\",\"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4a-2)\")","v":"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4a-2)"},{"$f":"IF($C$3=1,\"Operation Costs I inculding VAT (from Tab. 4a)\",\"Operation Costs I w/o VAT (from tab. 4a-1) \")","v":"Operation Costs I w/o VAT (from tab. 4a-1) "}]
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Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!K44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!L44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!M44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!N44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),IF('1 Pers.Ausgaben|Pers Expenses'!O44=0,0,'1 Pers.Ausgaben|Pers Expenses'!$D$101/'1 Pers.Ausgaben|Pers Expenses'!$P$44),\"\")","v":{"v":1250,"d":"1,250"}},{"$f":"IF(C29=\"\",\"\",SUM(D29:O29))","v":{"v":15000,"d":"15,000"}},{"$nulls":87},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),\"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)\",\"\")","v":"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)"},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$3,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),\"Personal Draw for Living (from Tab. 1b; see annotation)\",\"\")","v":"Personal Draw for Living (from Tab. 1b; see annotation)"}]
[null,null,"Sonstige Auszahlungen ",{"$nulls":12},{"$f":"IF(C30=\"\",\"\",SUM(D30:O30))","v":0},{"$nulls":87},"Sonstige Auszahlungen ","Other pay offs"]
[null,null,"Summe Liquiditätsabgang",{"$f":"SUM(D19:D30)","v":{"v":5114.299999999999,"d":"5,114"}},{"v":2672.605555555556,"d":"2,673"},{"v":2709.911111111111,"d":"2,710"},{"v":2747.2166666666667,"d":"2,747"},{"v":2992.8555555555554,"d":"2,993"},{"v":3329.4666666666667,"d":"3,329"},{"v":3378.5777777777776,"d":"3,379"},{"v":3416.5777777777776,"d":"3,417"},{"v":3453.188888888889,"d":"3,453"},{"v":3489.7999999999997,"d":"3,490"},{"v":3526.411111111111,"d":"3,526"},{"v":3563.022222222222,"d":"3,563"},{"$f":"SUM(P19:P30)","v":{"v":40393.933333333334,"d":"40,394"}},{"$nulls":87},"Summe Liquiditätsabgang","Sum liquidity outflow"]
[null,4,"Liquiditätssaldo",{"$nulls":100},"Liquiditätssaldo","Liquidity balance "]
[null,null,"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ",{"$f":"D7","v":0},{"$f":"E7+E8","v":{"v":17470,"d":"17,470"}},{"v":17440.694444444445,"d":"17,441"},{"v":17612.083333333336,"d":"17,612"},{"v":17984.166666666668,"d":"17,984"},{"v":28348.61111111111,"d":"28,349"},{"v":28614.44444444444,"d":"28,614"},{"v":27731.666666666664,"d":"27,732"},{"v":27048.888888888887,"d":"27,049"},{"v":26567.5,"d":"26,568"},{"v":26287.5,"d":"26,288"},{"v":26208.88888888889,"d":"26,209"},{"$nulls":88},"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ","Account / liquid resources / liquidity balance / opening balance"]
[null,null,"(+) Summe Liquiditätszugang",{"$f":"D17","v":{"v":22584.3,"d":"22,584"}},{"v":2643.3,"d":"2,643"},{"v":2881.3,"d":"2,881"},{"v":3119.3,"d":"3,119"},{"v":13357.3,"d":"13,357"},{"v":3595.3,"d":"3,595"},{"v":2495.8,"d":"2,496"},{"v":2733.8,"d":"2,734"},{"v":2971.8,"d":"2,972"},{"v":3209.8,"d":"3,210"},{"v":3447.8,"d":"3,448"},{"v":3685.8,"d":"3,686"},{"$nulls":88},"(+) Summe Liquiditätszugang","(+) Sum liquidity acces"]
[null,null,"(-) Summe Liquiditätsabgang",{"$f":"D31","v":{"v":5114.299999999999,"d":"5,114"}},{"v":2672.605555555556,"d":"2,673"},{"v":2709.911111111111,"d":"2,710"},{"v":2747.2166666666667,"d":"2,747"},{"v":2992.8555555555554,"d":"2,993"},{"v":3329.4666666666667,"d":"3,329"},{"v":3378.5777777777776,"d":"3,379"},{"v":3416.5777777777776,"d":"3,417"},{"v":3453.188888888889,"d":"3,453"},{"v":3489.7999999999997,"d":"3,490"},{"v":3526.411111111111,"d":"3,526"},{"v":3563.022222222222,"d":"3,563"},{"$nulls":88},"(-) Summe Liquiditätsabgang","(-)Sum liquidity outflow"]
[null,null,"Liquiditätssaldo",{"$f":"D34-D35+D33","v":{"v":17470,"d":"17,470"}},{"$f":"E34-E35+E33","v":{"v":17440.694444444445,"d":"17,441"}},{"v":17612.083333333336,"d":"17,612"},{"v":17984.166666666668,"d":"17,984"},{"v":28348.61111111111,"d":"28,349"},{"v":28614.44444444444,"d":"28,614"},{"v":27731.666666666664,"d":"27,732"},{"v":27048.888888888887,"d":"27,049"},{"v":26567.5,"d":"26,568"},{"v":26287.5,"d":"26,288"},{"v":26208.88888888889,"d":"26,209"},{"v":26331.666666666668,"d":"26,332"},{"$nulls":88},"Liquiditätssaldo","Liquidity balance "]
[]
[null,{"$f":"IF($C$2=\"English\",DA38,CZ38)","v":"6a-2  Ermittlung der Liquidität und des Kapitalbedarfes für die Monate des Jahres 2017 in EURO"},{"$nulls":101},{"$f":"\"6a-2  Ermittlung der Liquidität und des Kapitalbedarfes für die Monate des Jahres \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3+1&\" in EURO\"","v":"6a-2  Ermittlung der Liquidität und des Kapitalbedarfes für die Monate des Jahres 2017 in EURO"},{"$f":"\"6a-2 Evaluation of liquidity and capital requirement for the months of year \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3+1& \" in EURO\"","v":"6a-2 Evaluation of liquidity and capital requirement for the months of year 2017 in EURO"}]
[null,null,{"$f":"IF('Deckblatt Gründer|Data Founder'!J38=\"mit MwSt\",1,0)","v":0},13,14,15,16,17,18,19,20,21,22,23,24]
[null,"No",{"$f":"IF($C$2=\"English\",DA40,CZ40)","v":"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)"},{"$f":"D6","v":"Jan."},{"$f":"E6","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF($C$2=\"English\",DO2,DO1)","v":"Jahr 2017"},{"$nulls":87},"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)","Receipts / pay offs (VAT rate s. tab.2 and tab. 4)"]
[null,1,{"$f":"IF($C$2=\"English\",DA41,CZ41)","v":"Konto / flüss. Mittel / Liquiditätssaldo"},{"$f":"O36","v":{"v":26331.666666666668,"d":"26,332"}},{"$f":"D70","v":{"v":14983.888888888889,"d":"14,984"}},{"$f":"E70","v":{"v":13737.5,"d":"13,738"}},{"$f":"F70","v":{"v":12792.5,"d":"12,793"}},{"$f":"G70","v":{"v":70490.55555555556,"d":"70,491"}},{"$f":"H70","v":{"v":68294.34027777778,"d":"68,294"}},{"$f":"I70","v":{"v":65903.85416666667,"d":"65,904"}},{"$f":"J70","v":{"v":63519.097222222226,"d":"63,519"}},{"$f":"K70","v":{"v":61240.06944444445,"d":"61,240"}},{"$f":"L70","v":{"v":59066.77083333334,"d":"59,067"}},{"$f":"M70","v":{"v":56999.2013888889,"d":"56,999"}},{"$f":"N70","v":{"v":55037.361111111124,"d":"55,037"}},{"$nulls":88},"Konto / flüss. Mittel / Liquiditätssaldo","Account / liquid resources / liquidity balance / opening balance"]
[{"$nulls":103},"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)","Openung balance (= own capital, personal contribution from tab. 7a)"]
[null,2,{"$f":"IF($C$2=\"English\",DA43,CZ43)","v":"Einnahmen / Einzahlungen"},{"$nulls":100},"Einnahmen / Einzahlungen","Receipts / payments-in"]
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Umsätze|Sales'!E67-D58-D59),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!P33,'2  Umsätze|Sales'!P33-O24-O25),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!O33,'2  Umsätze|Sales'!O33-N24-N25))))))","v":{"v":1530,"d":"1,530"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!G67,'2  Umsätze|Sales'!G67-F58-F59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!F67+'2  Umsätze|Sales'!G67)/2,('2  Umsätze|Sales'!F67+'2  Umsätze|Sales'!G67)/2-(E58+E59+F58+F59)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!F67,'2  Umsätze|Sales'!F67-E58-E59),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!E67,'2  Umsätze|Sales'!E67-D58-D59),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!P33,'2  Umsätze|Sales'!P33-O24-O25))))))","v":{"v":1630,"d":"1,630"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!H67,'2  Umsätze|Sales'!H67-G58-G59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!G67+'2  Umsätze|Sales'!H67)/2,('2  Umsätze|Sales'!G67+'2  Umsätze|Sales'!H67)/2-(F58+F59+G58+G59)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!G67,'2  Umsätze|Sales'!G67-F58-F59),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!F67,'2  Umsätze|Sales'!F67-E58-E59),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!E67,'2  Umsätze|Sales'!E67-D58-D59))))))","v":{"v":1730,"d":"1,730"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!I67,'2  Umsätze|Sales'!I67-H58-H59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!H67+'2  Umsätze|Sales'!I67)/2,('2  Umsätze|Sales'!H67+'2  Umsätze|Sales'!I67)/2-(G58+G59+H58+H59)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!H67,'2  Umsätze|Sales'!H67-G58-G59),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!G67,'2  Umsätze|Sales'!G67-F58-F59),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!F67,'2  Umsätze|Sales'!F67-E58-E59))))))","v":{"v":1830,"d":"1,830"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!J67,'2  Umsätze|Sales'!J67-I58-I59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!I67+'2  Umsätze|Sales'!J67)/2,('2  Umsätze|Sales'!I67+'2  Umsätze|Sales'!J67)/2-(H58+H59+I58+I59)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!I67,'2  Umsätze|Sales'!I67-H58-H59),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!H67,'2  Umsätze|Sales'!H67-G58-G59),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!G67,'2  Umsätze|Sales'!G67-F58-F59))))))","v":{"v":1930,"d":"1,930"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!K67,'2  Umsätze|Sales'!K67-J58-J59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!J67+'2  Umsätze|Sales'!K67)/2,('2  Umsätze|Sales'!J67+'2  Umsätze|Sales'!K67)/2-(I58+I59+J58+J59)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!J67,'2  Umsätze|Sales'!J67-I58-I59),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!I67,'2  Umsätze|Sales'!I67-H58-H59),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!H67,'2  Umsätze|Sales'!H67-G58-G59))))))","v":{"v":2030,"d":"2,030"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!L67,'2  Umsätze|Sales'!L67-K58-K59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!K67+'2  Umsätze|Sales'!L67)/2,('2  Umsätze|Sales'!K67+'2  Umsätze|Sales'!L67)/2-(J58+J59+K58+K59)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!K67,'2  Umsätze|Sales'!K67-J58-J59),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!J67,'2  Umsätze|Sales'!J67-I58-I59),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!I67,'2  Umsätze|Sales'!I67-H58-H59))))))","v":{"v":2130,"d":"2,130"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!M67,'2  Umsätze|Sales'!M67-L58-L59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!L67+'2  Umsätze|Sales'!M67)/2,('2  Umsätze|Sales'!L67+'2  Umsätze|Sales'!M67)/2-(K58+K59+L58+L59)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!L67,'2  Umsätze|Sales'!L67-K58-K59),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!K67,'2  Umsätze|Sales'!K67-J58-J59),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!J67,'2  Umsätze|Sales'!J67-I58-I59))))))","v":{"v":2230,"d":"2,230"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!N67,'2  Umsätze|Sales'!N67-M58-M59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!M67+'2  Umsätze|Sales'!N67)/2,('2  Umsätze|Sales'!M67+'2  Umsätze|Sales'!N67)/2-(L58+L59+M58+M59)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!M67,'2  Umsätze|Sales'!M67-L58-L59),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!L67,'2  Umsätze|Sales'!L67-K58-K59),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!K67,'2  Umsätze|Sales'!K67-J58-J59))))))","v":{"v":2330,"d":"2,330"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!O67,'2  Umsätze|Sales'!O67-N58-N59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!N67+'2  Umsätze|Sales'!O67)/2,('2  Umsätze|Sales'!N67+'2  Umsätze|Sales'!O67)/2-(M58+M59+N58+N59)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!N67,'2  Umsätze|Sales'!N67-M58-M59),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!M67,'2  Umsätze|Sales'!M67-L58-L59),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!L67,'2  Umsätze|Sales'!L67-K58-K59))))))","v":{"v":2430,"d":"2,430"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!P67,'2  Umsätze|Sales'!P67-O58-O59),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!O67+'2  Umsätze|Sales'!P67)/2,('2  Umsätze|Sales'!O67+'2  Umsätze|Sales'!P67)/2-(N58+N59+O58+O59)/2),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!O67,'2  Umsätze|Sales'!O67-N58-N59),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!N67,'2  Umsätze|Sales'!N67-M58-M59),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!M67,'2  Umsätze|Sales'!M67-L58-L59))))))","v":{"v":2530,"d":"2,530"}},{"$f":"IF(C44=\"\",\"\",SUM(D44:O44))","v":{"v":23760,"d":"23,760"}},{"$nulls":87},{"$f":"\"Umsatzerlöse \"&IF($C$5=0,\"(ohne MwSt)\",\"(mit MwSt)\")& \" (aus Tab 2a-2)\"","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2a-2)"},{"$f":"\"Sales \"&IF($C$5=0,\"(w/o VAT)\",\"(includ. VAT)\")& \" (from tab 2a-2)\"","v":"Sales (w/o VAT) (from tab 2a-2)"}]
[null,null,"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6a-2)",{"$f":"IF($C$3=1,\"\",IF($F$2=0,D58+D59,IF($F$2=0.5,(D58+D59)/2,0)))","v":{"v":271.7,"d":"272"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,E58+E59,IF($F$2=0.5,(D58+E58+D59+E59)/2,IF($F$2=1,D58+D59,0))))","v":{"v":290.7,"d":"291"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,F58+F59,IF($F$2=0.5,(E58+F58+E59+F59)/2,IF($F$2=1,E58+E59,IF($F$2=2,D58+D59,0)))))","v":{"v":309.7,"d":"310"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,G58+G59,IF($F$2=0.5,(F58+G58+F59+G59)/2,IF($F$2=1,F58+F59,IF($F$2=2,E58+E59,IF($F$2=3,D58+D59,0))))))","v":{"v":328.7,"d":"329"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,H58+H59,IF($F$2=0.5,(G58+H58+G59+H59)/2,IF($F$2=1,G58+G59,IF($F$2=2,F58+F59,IF($F$2=3,E58+E59,0))))))","v":{"v":347.7,"d":"348"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,I58+I59,IF($F$2=0.5,(H58+I58+H59+I59)/2,IF($F$2=1,H58+H59,IF($F$2=2,G58+G59,IF($F$2=3,F58+F59,0))))))","v":{"v":366.7,"d":"367"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,J58+J59,IF($F$2=0.5,(I58+J58+I59+J59)/2,IF($F$2=1,I58+I59,IF($F$2=2,H58+H59,IF($F$2=3,G58+G59,0))))))","v":{"v":385.7,"d":"386"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,K58+K59,IF($F$2=0.5,(J58+K58+J59+K59)/2,IF($F$2=1,J58+J59,IF($F$2=2,I58+I59,IF($F$2=3,H58+H59,0))))))","v":{"v":404.7,"d":"405"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,L58+L59,IF($F$2=0.5,(K58+L58+K59+L59)/2,IF($F$2=1,K58+K59,IF($F$2=2,J58+J59,IF($F$2=3,I58+I59,0))))))","v":{"v":423.7,"d":"424"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,M58+M59,IF($F$2=0.5,(L58+M58+L59+M59)/2,IF($F$2=1,L58+L59,IF($F$2=2,K58+K59,IF($F$2=3,J58+J59,0))))))","v":{"v":442.7,"d":"443"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,N58+N59,IF($F$2=0.5,(M58+N58+M59+N59)/2,IF($F$2=1,M58+M59,IF($F$2=2,L58+L59,IF($F$2=3,K58+K59,0))))))","v":{"v":461.7,"d":"462"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,O58+O59,IF($F$2=0.5,(N58+O58+N59+O59)/2,IF($F$2=1,N58+N59,IF($F$2=2,M58+M59,IF($F$2=3,L58+L59,0))))))","v":{"v":480.7,"d":"481"}},{"$f":"IF(C45=\"\",\"\",SUM(D45:O45))","v":{"v":4514.4,"d":"4,514"}},{"$nulls":87},{"$f":"IF($C$3=1,\"\",\"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6a-2)\")","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6a-2)"},{"$f":"IF($C$3=1,\"\",\"Charged  VAT for sales (line 58+59 tab 6a-2)\")","v":"Charged  VAT for sales (line 58+59 tab 6a-2)"}]
[null,null,"Finanzierung (aus Tab. 7a o. Eigenanteil)",{"$f":"IF(D39='7 Finanzierung|Financing'!S130,'7 Finanzierung|Financing'!S128,\"\")","v":0},{"$f":"IF(E39='7 Finanzierung|Financing'!T130,'7 Finanzierung|Financing'!T128,\"\")","v":0},{"$f":"IF(F39='7 Finanzierung|Financing'!U130,'7 Finanzierung|Financing'!U128,\"\")","v":0},{"$f":"IF(G39='7 Finanzierung|Financing'!V130,'7 Finanzierung|Financing'!V128,\"\")","v":{"v":100000,"d":"100,000"}},{"$f":"IF(H39='7 Finanzierung|Financing'!W130,'7 Finanzierung|Financing'!W128,\"\")","v":0},{"$f":"IF(I39='7 Finanzierung|Financing'!X130,'7 Finanzierung|Financing'!X128,\"\")","v":0},{"$f":"IF(J39='7 Finanzierung|Financing'!Y130,'7 Finanzierung|Financing'!Y128,\"\")","v":0},{"$f":"IF(K39='7 Finanzierung|Financing'!Z130,'7 Finanzierung|Financing'!Z128,\"\")","v":0},{"$f":"IF(L39='7 Finanzierung|Financing'!AA130,'7 Finanzierung|Financing'!AA128,\"\")","v":0},{"$f":"IF(M39='7 Finanzierung|Financing'!AB130,'7 Finanzierung|Financing'!AB128,\"\")","v":0},{"$f":"IF(N39='7 Finanzierung|Financing'!AC130,'7 Finanzierung|Financing'!AC128,\"\")","v":0},{"$f":"IF(O39='7 Finanzierung|Financing'!AD130,'7 Finanzierung|Financing'!AD128,\"\")","v":0},{"v":100000,"d":"100,000"},{"$nulls":87},{"$f":"\"Finanzierung (aus Tab. 7a o. Eigenanteil)\"","v":"Finanzierung (aus Tab. 7a o. Eigenanteil)"},"Financing (from tab. 7a w/o equity ratio)"]
[null,null,"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6a-2)",{"$f":"IF($C$3=1,\"\",D56+D57)","v":{"v":890.0000000000001,"d":"890"}},{"$f":"IF($C$3=1,\"\",E56+E57)","v":190},152,152,152,152,152,152,152,152,152,152,{"v":2600,"d":"2,600"},{"$nulls":87},{"$f":"IF($C$3=1,\"\",\"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6a-2)\")","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6a-2)"},{"$f":"IF($C$3=1,\"\",\"VAT Payback from Business Cost Acquirements (Lines 56+57 Tab. 6a-2)\")","v":"VAT Payback from Business Cost Acquirements (Lines 56+57 Tab. 6a-2)"}]
[null,null,"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-2)",{"$f":"D54","v":0},{"$f":"E54","v":0},0,{"v":7600,"d":"7,600"},0,0,0,0,0,0,0,0,{"v":7600,"d":"7,600"},{"$nulls":87},{"$f":"IF($C$3=1,\"\",\"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-2)\")","v":"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-2)"},{"$f":"IF($C$3=1,\"\",\"VAT Payback from Acquirements (line 18 Tab. 6a-2)\")","v":"VAT Payback from Acquirements (line 18 Tab. 6a-2)"}]
[null,null,"Forderungsausgleich",{"$nulls":12},0,{"$nulls":87},"Forderungsausgleich","Payments of outstanding bills"]
[null,null,"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",{"$nulls":12},0,{"$nulls":87},"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...","Other receipts f.e. vouchers, subventions"]
[null,null,"Summe Liquiditätszugang",{"$f":"SUM(D44:D50)","v":{"v":2591.7000000000003,"d":"2,592"}},{"v":2010.7,"d":"2,011"},{"v":2091.7,"d":"2,092"},{"v":109810.7,"d":"109,811"},{"v":2329.7,"d":"2,330"},{"v":2448.7,"d":"2,449"},{"v":2567.7,"d":"2,568"},{"v":2686.7,"d":"2,687"},{"v":2805.7,"d":"2,806"},{"v":2924.7,"d":"2,925"},{"v":3043.7,"d":"3,044"},{"v":3162.7,"d":"3,163"},{"v":138474.4,"d":"138,474"},{"$nulls":87},"Summe Liquiditätszugang","Sum liquidity acces"]
[null,3,"Ausgaben / Auszahlungen",{"$nulls":100},"Ausgaben / Auszahlungen","Expenses / pay offs"]
[null,null,"Anschaffungen ohne MwSt (aus Tab 3a)",{"$f":"'3 Anschaffungen|Aquirements'!U141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!V141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!W141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!X141","v":{"v":40000,"d":"40,000"}},{"$f":"'3 Anschaffungen|Aquirements'!Y141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!Z141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!AA141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!AB141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!AC141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!AD141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!AE141","v":0},{"$f":"'3 Anschaffungen|Aquirements'!AF141","v":0},{"$f":"IF(C53=\"\",\"\",SUM(D53:O53))","v":{"v":40000,"d":"40,000"}},{"$nulls":87},{"$f":"\"Anschaffungen\"&IF($C$3<>1,\" ohne MwSt\", \" mit MwSt\") &\" (aus Tab 3a)\"","v":"Anschaffungen ohne MwSt (aus Tab 3a)"},{"$f":"\"Acquirements\"&IF($C$3<>1,\" w/o VAT\", \" incl VAT\") &\" (out of tab 3a)\"","v":"Acquirements w/o VAT (out of tab 3a)"}]
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[null,null,"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)",{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},{"$f":"'5  Rentabilität|Profit'!$E$58/12","v":0},0,{"$nulls":87},{"$f":"IF($C$3=0,\"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)\",\"Körperschaftsteuer (Übernahme aus Tab. 5b)\")","v":"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)"},{"$f":"IF($C$3=0,\"Income Tax (from tab. 5b; annual value partitioned into twelve) \",\"Corporate Tax (from tab. 5b)\")","v":"Income Tax (from tab. 5b; annual value partitioned into twelve) "}]
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[null,null,{"$f":"IF($C$2=\"English\",DA64,CZ64)","v":"Sonstige Auszahlungen "},{"$nulls":12},{"$f":"IF(C64=\"\",\"\",SUM(D64:O64))","v":0},{"$nulls":87},"Sonstige Auszahlungen ","Other pay offs"]
[null,null,"Summe Liquiditätsabgang",{"$f":"SUM(D53:D64)","v":{"v":13939.47777777778,"d":"13,939"}},{"v":3257.0888888888885,"d":"3,257"},{"v":3036.7,"d":"3,037"},{"v":52112.64444444444,"d":"52,113"},{"v":4525.915277777777,"d":"4,526"},{"v":4839.186111111111,"d":"4,839"},{"v":4952.456944444444,"d":"4,952"},{"v":4965.727777777777,"d":"4,966"},{"v":4978.998611111111,"d":"4,979"},{"v":4992.269444444444,"d":"4,992"},{"v":5005.540277777777,"d":"5,006"},{"v":5018.811111111111,"d":"5,019"},{"v":111624.81666666667,"d":"111,625"},{"$nulls":87},"Summe Liquiditätsabgang","Sum liquidity outflow"]
[null,4,"Liquiditätssaldo",{"$nulls":100},"Liquiditätssaldo","Liquidity balance "]
[null,null,"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ",{"$f":"D41","v":{"v":26331.666666666668,"d":"26,332"}},{"$f":"E41+E42","v":{"v":14983.888888888889,"d":"14,984"}},{"v":13737.5,"d":"13,738"},{"v":12792.5,"d":"12,793"},{"v":70490.55555555556,"d":"70,491"},{"v":68294.34027777778,"d":"68,294"},{"v":65903.85416666667,"d":"65,904"},{"v":63519.097222222226,"d":"63,519"},{"v":61240.06944444445,"d":"61,240"},{"v":59066.77083333334,"d":"59,067"},{"v":56999.2013888889,"d":"56,999"},{"v":55037.361111111124,"d":"55,037"},{"$nulls":88},"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ","Account / liquid resources / liquidity balance / opening balance"]
[null,null,"(+) Summe Liquiditätszugang",{"$f":"D51","v":{"v":2591.7000000000003,"d":"2,592"}},{"v":2010.7,"d":"2,011"},{"v":2091.7,"d":"2,092"},{"v":109810.7,"d":"109,811"},{"v":2329.7,"d":"2,330"},{"v":2448.7,"d":"2,449"},{"v":2567.7,"d":"2,568"},{"v":2686.7,"d":"2,687"},{"v":2805.7,"d":"2,806"},{"v":2924.7,"d":"2,925"},{"v":3043.7,"d":"3,044"},{"v":3162.7,"d":"3,163"},{"$nulls":88},"(+) Summe Liquiditätszugang","(+) Sum liquidity acces"]
[null,null,"(-) Summe Liquiditätsabgang",{"$f":"D65","v":{"v":13939.47777777778,"d":"13,939"}},{"v":3257.0888888888885,"d":"3,257"},{"v":3036.7,"d":"3,037"},{"v":52112.64444444444,"d":"52,113"},{"v":4525.915277777777,"d":"4,526"},{"v":4839.186111111111,"d":"4,839"},{"v":4952.456944444444,"d":"4,952"},{"v":4965.727777777777,"d":"4,966"},{"v":4978.998611111111,"d":"4,979"},{"v":4992.269444444444,"d":"4,992"},{"v":5005.540277777777,"d":"5,006"},{"v":5018.811111111111,"d":"5,019"},{"$nulls":88},"(-) Summe Liquiditätsabgang","(-)Sum liquidity outflow"]
[null,null,"Liquiditätssaldo",{"$f":"D68-D69+D67","v":{"v":14983.888888888889,"d":"14,984"}},{"$f":"E68-E69+E67","v":{"v":13737.5,"d":"13,738"}},{"$f":"F68-F69+F67","v":{"v":12792.5,"d":"12,793"}},{"v":70490.55555555556,"d":"70,491"},{"v":68294.34027777778,"d":"68,294"},{"v":65903.85416666667,"d":"65,904"},{"v":63519.097222222226,"d":"63,519"},{"v":61240.06944444445,"d":"61,240"},{"v":59066.77083333334,"d":"59,067"},{"v":56999.2013888889,"d":"56,999"},{"v":55037.361111111124,"d":"55,037"},{"v":53181.250000000015,"d":"53,181"},{"$nulls":88},"Liquiditätssaldo","Liquidity balance "]
[]
[]
[null,{"$f":"IF($C$2=\"English\",DA73,CZ73)","v":"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre 2016 - 2020 in EURO"},{"$nulls":6},"für das Jahr","for the year",null,null,{"$f":"C70 &\" \"& IF(C2=\"English\",J73,I73) &\" \"& '1 Pers.Ausgaben|Pers Expenses'!C3","v":"Liquiditätssaldo für das Jahr 2016"},{"$nulls":90},{"$f":"\"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3 &\" - \"& '1 Pers.Ausgaben|Pers Expenses'!$C$3+4&\" in EURO\"","v":"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre 2016 - 2020 in EURO"},{"$f":"\"6b Evaluation of liquidity and capital requirement for the years \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3 &\" - \"& '1 Pers.Ausgaben|Pers Expenses'!$C$3+4&\" in EURO\"","v":"6b Evaluation of liquidity and capital requirement for the years 2016 - 2020 in EURO"}]
[]
[null,"Nr.",{"$f":"IF($C$2=\"English\",DA75,CZ75)","v":"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)"},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!C3","v":2016},{"$f":"D75+1","v":2017},{"$f":"E75+1","v":2018},{"$f":"F75+1","v":2019},{"$f":"G75+1","v":2020},{"$nulls":95},"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)","Receipts / pay offs (VAT rate s. tab.2 and tab. 4)"]
[null,1,{"$f":"IF($C$2=\"English\",DA76,CZ76)","v":"Konto / flüss. Mittel / Liquiditätssaldo"},{"$f":"D7","v":0},{"$f":"D105","v":{"v":26331.66666666667,"d":"26,332"}},{"$f":"E105","v":{"v":53181.249999999985,"d":"53,181"}},{"$f":"F105","v":{"v":15394.791666666657,"d":"15,395"}},{"v":-22566.66666666667,"d":"-22,567 "},{"$nulls":95},"Konto / flüss. Mittel / Liquiditätssaldo","Account / liquid resources / liquidity balance / opening balance"]
[null,null,"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)",{"$f":"P8","v":0},{"$nulls":99},"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)","Openung balance (= own capital, personal contribution from tab. 7a)"]
[null,2,"Einnahmen / Einzahlungen",{"$nulls":100},"Einnahmen / Einzahlungen","Receipts / payments-in"]
[null,null,"Umsatzerlöse (ohne MwSt) (aus Tab 2a)",{"$f":"P10","v":{"v":30440,"d":"30,440"}},{"$f":"P44","v":{"v":23760,"d":"23,760"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!G101,'2  Umsätze|Sales'!G101-F93-F94),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!P67/2+'2  Umsätze|Sales'!G101*23/24,'2  Umsätze|Sales'!P67/2+'2  Umsätze|Sales'!G101*23/24-(O58+O59)/2-(F93+F94)*23/24),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!P67+'2  Umsätze|Sales'!G101*11/12,'2  Umsätze|Sales'!P67+'2  Umsätze|Sales'!G101*11/12-(O58+O59)-(F93+F94)*11/12),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!O67+'2  Umsätze|Sales'!P67)+'2  Umsätze|Sales'!G101*10/12,('2  Umsätze|Sales'!O67+'2  Umsätze|Sales'!P67)+'2  Umsätze|Sales'!G101*10/12-(N58+N59+O58+O59)-(F93+F94)*10/12),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),('2  Umsätze|Sales'!N67+'2  Umsätze|Sales'!O67+'2  Umsätze|Sales'!P67)+'2  Umsätze|Sales'!G101*9/12,('2  Umsätze|Sales'!N67+'2  Umsätze|Sales'!O67+'2  Umsätze|Sales'!P67)+'2  Umsätze|Sales'!G101*9/12-(M58+M59+N58+N59+O58+O59)-(F93+F94)*9/12))))))","v":{"v":5000,"d":"5,000"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!H101,'2  Umsätze|Sales'!H101-G93-G94),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!G101*1/24+'2  Umsätze|Sales'!H101*23/24,'2  Umsätze|Sales'!G101*1/24+'2  Umsätze|Sales'!H101*23/24-(G93+G94)*23/24-(F93+F94)*1/24),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!G101*1/12+'2  Umsätze|Sales'!H101*11/12,'2  Umsätze|Sales'!G101*1/12+'2  Umsätze|Sales'!H101*11/12-(G93+G94)*11/12-(F93+F94)*1/12),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!G101*2/12+'2  Umsätze|Sales'!H101*10/12,'2  Umsätze|Sales'!G101*2/12+'2  Umsätze|Sales'!H101*10/12-(G93+G94)*10/12-(F93+F94)*2/12),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!G101*3/12+'2  Umsätze|Sales'!H101*9/12,'2  Umsätze|Sales'!G101*3/12+'2  Umsätze|Sales'!H101*9/12-(G93+G94)*9/12-(F93+F94)*3/12))))))","v":{"v":5000,"d":"5,000"}},{"$f":"IF($F$2=0,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!I101,'2  Umsätze|Sales'!I101-H93-H94),IF($F$2=0.5,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!H101*1/24+'2  Umsätze|Sales'!I101*23/24,'2  Umsätze|Sales'!H101*1/24+'2  Umsätze|Sales'!I101*23/24-(H93+H94)*23/24-(G93+G94)*1/24),IF($F$2=1,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!H101*1/12+'2  Umsätze|Sales'!I101*11/12,'2  Umsätze|Sales'!H101*1/12+'2  Umsätze|Sales'!I101*11/12-(H93+H94)*11/12-(G93+G94)*1/12),IF($F$2=2,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!H101*2/12+'2  Umsätze|Sales'!I101*10/12,'2  Umsätze|Sales'!H101*2/12+'2  Umsätze|Sales'!I101*10/12-(H93+H94)*10/12-(G93+G94)*2/12),IF($F$2=3,IF(OR($C$3=0,$C$3=1,$C$3=3),'2  Umsätze|Sales'!H101*3/12+'2  Umsätze|Sales'!I101*9/12,'2  Umsätze|Sales'!H101*3/12+'2  Umsätze|Sales'!I101*9/12-(H93+H94)*9/12-(G93+G94)*3/12))))))","v":{"v":5000,"d":"5,000"}},{"$nulls":95},{"$f":"\"Umsatzerlöse \"&IF($C$5=0,\"(ohne MwSt)\",\"(mit MwSt)\")& \" (aus Tab 2a)\"","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2a)"},{"$f":"\"Sales \"&IF($C$5=0,\"(w/o VAT)\",\"(includ. VAT)\")& \" (aus Tab 2a)\"","v":"Sales (w/o VAT) (aus Tab 2a)"}]
[null,null,"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 93+94  Tab 6a)",{"$f":"P11","v":{"v":4163.6,"d":"4,164"}},{"$f":"P45","v":{"v":4514.4,"d":"4,514"}},{"$f":"IF($C$3=1,\"\",IF($F$2=0,F93+F94,IF($F$2=0.5,(O58+O59)/2+(F93+F94)*23/24,IF($F$2=1,(O58+O59)+(F93+F94)*11/12,IF($F$2=2,(N58+N59+O58+O59)+(F93+F94)*10/12,IF($F$2=3,(M58+M59+N58+N59+O58+O59)+(F93+F94)*9/12))))))","v":950},{"$f":"IF($C$3=1,\"\",IF($F$2=0,G93+G94,IF($F$2=0.5,(F93+F94)*1/24+(G93+G94)*23/24,IF($F$2=1,(F93+F94)*1/12+(G93+G94)*11/12,IF($F$2=2,(F93+F94)*2/12+(G93+G94)*10/12,IF($F$2=3,(F93+F94)*3/12+(G93+G94)*9/12))))))","v":950},{"$f":"IF($C$3=1,\"\",IF($F$2=0,H93+H94,IF($F$2=0.5,(G93+G94)*1/24+(H93+H94)*23/24,IF($F$2=1,(G93+G94)*1/12+(H93+H94)*11/12,IF($F$2=2,(G93+G94)*2/12+(H93+H94)*10/12,IF($F$2=3,(G93+G94)*3/12+(H93+H94)*9/12))))))","v":950},{"$nulls":95},{"$f":"IF($C$3=1,\"\",\"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 93+94  Tab 6a)\")","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 93+94  Tab 6a)"},{"$f":"IF($C$3=1,\"\",\"Charged  VAT for sales (line 93+94 Tab 6a)\")","v":"Charged  VAT for sales (line 93+94 Tab 6a)"}]
[null,null,"Finanzierung (aus Tab. 7a o. Eigenanteil)",{"v":30000,"d":"30,000"},{"v":100000,"d":"100,000"},{"$f":"'7 Finanzierung|Financing'!H29","v":0},{"$f":"'7 Finanzierung|Financing'!J29","v":0},{"$f":"'7 Finanzierung|Financing'!L29","v":0},{"$nulls":95},{"$f":"\"Finanzierung (aus Tab. 7a o. Eigenanteil)\"","v":"Finanzierung (aus Tab. 7a o. Eigenanteil)"},"Financing (from tab. 7a w/o equity ratio)"]
[null,null,"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 91+92 Tab. 6a)",{"v":2122,"d":"2,122"},{"v":2600,"d":"2,600"},{"$f":"IF($C$82=\"\",\"\",F91+F92)","v":760},{"$f":"IF($C$82=\"\",\"\",G91+G92)","v":760},760,{"$nulls":95},{"$f":"IF($C$3=1,\"\",\"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 91+92 Tab. 6a)\")","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 91+92 Tab. 6a)"},{"$f":"IF($C$3=1,\"\",\"VAT Payback from Business Cost Acquirements (Lines 91+92 Tab. 6a)\")","v":"VAT Payback from Business Cost Acquirements (Lines 91+92 Tab. 6a)"}]
[null,null,"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a)",0,{"v":7600,"d":"7,600"},{"$f":"IF($C$83=\"\",\"\",F89)","v":0},{"$f":"IF($C$83=\"\",\"\",G89)","v":0},{"$f":"IF($C$83=\"\",\"\",H89)","v":0},{"$nulls":4},{"$f":"C70& \" \" & IF(C2=\"English\",J73,I73) &\" \"& '1 Pers.Ausgaben|Pers Expenses'!C3+1","v":"Liquiditätssaldo für das Jahr 2017"},{"$nulls":90},{"$f":"IF($C$3=1,\"\",\"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a)\")","v":"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a)"},{"$f":"IF($C$3=1,\"\",\"VAT Payback from Acquirements (line 18 Tab. 6a)\")","v":"VAT Payback from Acquirements (line 18 Tab. 6a)"}]
[null,null,"Forderungsausgleich",0,0,{"$nulls":98},"Forderungsausgleich","Payments of outstanding bills"]
[null,null,"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",0,0,{"$nulls":98},"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...","Other receipts f.e. vouchers, subventions"]
[null,null,"Summe Liquiditätszugang",{"$f":"SUM(D78:D85)","v":{"v":66725.6,"d":"66,726"}},{"$f":"SUM(E78:E85)","v":{"v":138474.4,"d":"138,474"}},{"$f":"SUM(F78:F85)","v":{"v":6710,"d":"6,710"}},{"$f":"SUM(G78:G85)","v":{"v":6710,"d":"6,710"}},{"$f":"SUM(H78:H85)","v":{"v":6710,"d":"6,710"}},{"$nulls":95},"Summe Liquiditätszugang","Sum liquidity acces"]
[null,3,"Ausgaben / Auszahlungen",{"$nulls":100},"Ausgaben / Auszahlungen","Expenses / pay offs"]
[null,null,"Anschaffungen ohne MwSt (aus Tab 3a)",{"$f":"P19","v":0},{"$f":"P53","v":{"v":40000,"d":"40,000"}},{"$f":"IF($C$3>0,'3 Anschaffungen|Aquirements'!I13,'3 Anschaffungen|Aquirements'!I13/(1+MwSt*$C$5))","v":0},{"$f":"IF($C$3>0,'3 Anschaffungen|Aquirements'!J13,'3 Anschaffungen|Aquirements'!J13/(1+MwSt*$C$5))","v":0},{"$f":"IF($C$3>0,'3 Anschaffungen|Aquirements'!K13,'3 Anschaffungen|Aquirements'!K13/(1+MwSt*$C$5))","v":0},{"$nulls":95},{"$f":"\"Anschaffungen\"&IF($C$3<>1,\" ohne MwSt\", \" mit MwSt\") &\" (aus Tab 3a)\"","v":"Anschaffungen ohne MwSt (aus Tab 3a)"},{"$f":"\"Acquirements\"&IF($C$3<>1,\" w/o VAT\", \" incl VAT\") &\" (out of tab 3a)\"","v":"Acquirements w/o VAT (out of tab 3a)"}]
[null,null,"auf Anschaffungen bezahlte 19% MwSt.",0,{"$f":"P54","v":{"v":7600,"d":"7,600"}},{"$f":"IF(C89=\"\",\"\",F88*MwSt)","v":0},{"$f":"IF(C89=\"\",\"\",G88*MwSt)","v":0},{"$f":"IF(C89=\"\",\"\",H88*MwSt)","v":0},{"$nulls":95},{"$f":"IF($C$3=1,\"\",\"auf Anschaffungen bezahlte \" & MwSt*100 & \"% MwSt.\")","v":"auf Anschaffungen bezahlte 19% MwSt."},{"$f":"IF($C$3=1,\"\",\"For acquirements paid \" & MwSt*100 & \"% VAT\")","v":"For acquirements paid 19% VAT"}]
[null,null,"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4b)",{"v":15775,"d":"15,775"},{"v":27535.416666666668,"d":"27,535"},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!F214-F91-F92,'4  Betriebskosten|Operation Ex'!F214)","v":{"v":9286.458333333332,"d":"9,286"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!G214-G91-G92,'4  Betriebskosten|Operation Ex'!G214)","v":{"v":8461.458333333332,"d":"8,461"}},{"$f":"IF($C$3=2,'4  Betriebskosten|Operation Ex'!H214-H91-H92,'4  Betriebskosten|Operation Ex'!H214)","v":{"v":7636.458333333334,"d":"7,636"}},{"$nulls":95},{"$f":"IF($C$3=1,\"Betriebskosten I mit MwSt (Übernahme aus Tab. 4b)\",\"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4b)\")","v":"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4b)"},{"$f":"IF($C$3=1,\"Operation Costs I inculding VAT (from Tab. 4b)\",\"Operation Costs I w/o VAT (from Tab. 4b)\")","v":"Operation Costs I w/o VAT (from Tab. 4b)"}]
[null,null,"auf Betriebskosten bezahlte MwSt 19% (aus Tab. 4b Anhang)",{"v":2052,"d":"2,052"},{"v":1900,"d":"1,900"},{"$f":"IF($C$91=\"\",\"\",'4  Betriebskosten|Operation Ex'!F220)","v":760},{"$f":"IF($C$91=\"\",\"\",'4  Betriebskosten|Operation Ex'!G220)","v":760},{"$f":"IF($C$91=\"\",\"\",'4  Betriebskosten|Operation Ex'!H220)","v":760},{"$nulls":95},{"$f":"IF($C$3=1,\"\",\"auf Betriebskosten bezahlte MwSt \"&MwSt*100 &\"% (aus Tab. 4b Anhang)\")","v":"auf Betriebskosten bezahlte MwSt 19% (aus Tab. 4b Anhang)"},{"$f":"IF($C$3=1,\"\",\"Payed VAT \"&MwSt*100 &\"%  for Costs of Operation (from tab. 4b Annex)\")","v":"Payed VAT 19%  for Costs of Operation (from tab. 4b Annex)"}]
[null,null,"auf Betriebskosten bezahlte MwSt 7% (aus Tab. 4b Anhang)",70,{"v":700.0000000000001,"d":"700"},{"$f":"IF($C$92=\"\",\"\",'4  Betriebskosten|Operation Ex'!F221)","v":0},{"$f":"IF($C$92=\"\",\"\",'4  Betriebskosten|Operation Ex'!G221)","v":0},{"$f":"IF($C$92=\"\",\"\",'4  Betriebskosten|Operation Ex'!H221)","v":0},{"$nulls":95},{"$f":"IF($C$3=1,\"\",\"auf Betriebskosten bezahlte MwSt \"&MwStklein*100&\"% (aus Tab. 4b Anhang)\")","v":"auf Betriebskosten bezahlte MwSt 7% (aus Tab. 4b Anhang)"},{"$f":"IF($C$3=1,\"\",\"Payed VAT \"&MwStklein*100 &\"%  for Costs of Operation (from tab. 4b Annex)\")","v":"Payed VAT 7%  for Costs of Operation (from tab. 4b Annex)"}]
[null,null,"ans Finanzamt abzuführende 19% MwSt. aus Umsätzen (aus Tab. 2b)",{"v":3218.6000000000004,"d":"3,219"},{"v":4514.4,"d":"4,514"},{"$f":"IF($C$93=\"\",\"\",'2  Umsätze|Sales'!G100)","v":950},{"$f":"IF($C$93=\"\",\"\",'2  Umsätze|Sales'!H100)","v":950},{"$f":"IF($C$93=\"\",\"\",'2  Umsätze|Sales'!I100)","v":950},{"$nulls":95},{"$f":"IF($C$3=1,\"\",\"ans Finanzamt abzuführende \"&MwSt*100&\"% MwSt. aus Umsätzen (aus Tab. 2b)\")","v":"ans Finanzamt abzuführende 19% MwSt. aus Umsätzen (aus Tab. 2b)"},{"$f":"IF($C$3=1,\"\",\"Payed VAT \" & MwSt*100 & \"% from Sales to Tax Office (Tab. 2b)\")","v":"Payed VAT 19% from Sales to Tax Office (Tab. 2b)"}]
[null,null,"ans Finanzamt abzuführende 7% MwSt. aus Umsätzen (aus Tab. 2b)",{"v":945.0000000000001,"d":"945"},0,{"$f":"IF($C$94=\"\",\"\",'2  Umsätze|Sales'!G99)","v":0},{"$f":"IF($C$94=\"\",\"\",'2  Umsätze|Sales'!H99)","v":0},{"$f":"IF($C$94=\"\",\"\",'2  Umsätze|Sales'!I99)","v":0},{"$nulls":4},{"$f":"C105 &\" \"& IF(C2=\"English\",J95,I95)&\" \" &'1 Pers.Ausgaben|Pers Expenses'!C3 & \" bis \" & '1 Pers.Ausgaben|Pers Expenses'!C3+4","v":"Liquiditätssaldo für die Jahre 2016 bis 2020"},{"$nulls":90},{"$f":"IF($C$3=1,\"\",\"ans Finanzamt abzuführende \"&MwStklein*100&\"% MwSt. aus Umsätzen (aus Tab. 2b)\")","v":"ans Finanzamt abzuführende 7% MwSt. aus Umsätzen (aus Tab. 2b)"},{"$f":"IF($C$3=1,\"\",\"Payed VAT \" & MwStklein*100 & \"% from Sales to Tax Office (Tab. 2b)\")","v":"Payed VAT 7% from Sales to Tax Office (Tab. 2b)"}]
[null,null,"Kapitaldienst Tilgung (aus Tab. 7b-1)",{"v":3333.3333333333335,"d":"3,333"},{"v":13375,"d":"13,375"},{"$f":"'7 Finanzierung|Financing'!F56","v":{"v":16500,"d":"16,500"}},{"$f":"'7 Finanzierung|Financing'!G56","v":{"v":16500,"d":"16,500"}},{"$f":"'7 Finanzierung|Financing'!H56","v":{"v":16500,"d":"16,500"}},"für die Jahre","for the years",{"$nulls":93},"Kapitaldienst Tilgung (aus Tab. 7b-1)","Interest payment and amortizement (from tab. 7b-1)"]
[null,null,"Gewerbesteuer (Übernahme aus Tab. 5c)",0,0,{"$f":"'5  Rentabilität|Profit'!F56","v":0},{"$f":"'5  Rentabilität|Profit'!G56","v":0},{"$f":"'5  Rentabilität|Profit'!H56","v":0},{"$nulls":95},"Gewerbesteuer (Übernahme aus Tab. 5c)","Business tax (from tab. 5c)"]
[null,null,"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)",0,0,{"$f":"'5  Rentabilität|Profit'!F58","v":0},{"$f":"'5  Rentabilität|Profit'!G58","v":0},{"$f":"'5  Rentabilität|Profit'!H58","v":0},{"$nulls":95},{"$f":"IF($C$3=0,\"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)\",\"Körperschaftsteuer (Übernahme aus Tab. 5b)\")","v":"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)"},{"$f":"IF($C$3=0,\"Income Tax (from tab. 5b; annual value partitioned into twelve) \",\"Corporate Tax (from tab. 5b)\")","v":"Income Tax (from tab. 5b; annual value partitioned into twelve) "}]
[null,null,{"$f":"C63","v":"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)"},{"v":15000,"d":"15,000"},{"v":16000.000000000002,"d":"16,000"},{"$f":"IF('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$4,\"\",'1 Pers.Ausgaben|Pers Expenses'!F101)","v":{"v":17000,"d":"17,000"}},{"$f":"IF('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$4,\"\",'1 Pers.Ausgaben|Pers Expenses'!G101)","v":{"v":18000,"d":"18,000"}},{"$f":"IF('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$4,\"\",'1 Pers.Ausgaben|Pers Expenses'!H101)","v":{"v":23000,"d":"23,000"}},{"$nulls":95},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),\"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)\",\"\")","v":""},{"$f":"IF(OR('Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$2,'Deckblatt Gründer|Data Founder'!$D$11='Deckblatt Gründer|Data Founder'!$C$1),\"Personal Draw for Living (from Tab. 1b; see annotation)\",\"\")","v":""}]
[null,null,"Sonstige Auszahlungen ",0,0,{"$nulls":98},"Sonstige Auszahlungen ","Other pay offs"]
[null,null,"Summe Liquiditätsabgang",{"$f":"SUM(D88:D99)","v":{"v":40393.933333333334,"d":"40,394"}},{"$f":"SUM(E88:E99)","v":{"v":111624.81666666667,"d":"111,625"}},{"$f":"SUM(F88:F99)","v":{"v":44496.45833333333,"d":"44,496"}},{"$f":"SUM(G88:G99)","v":{"v":44671.45833333333,"d":"44,671"}},{"$f":"SUM(H88:H99)","v":{"v":48846.458333333336,"d":"48,846"}},{"$nulls":95},"Summe Liquiditätsabgang","Sum liquidity outflow"]
[null,4,"Liquiditätssaldo",{"$nulls":100},"Liquiditätssaldo","Liquidity balance "]
[null,null,"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ",{"$f":"D76","v":0},{"$f":"E76","v":{"v":26331.66666666667,"d":"26,332"}},{"$f":"F76","v":{"v":53181.249999999985,"d":"53,181"}},{"$f":"G76","v":{"v":15394.791666666657,"d":"15,395"}},{"$f":"H76","v":{"v":-22566.66666666667,"d":"-22,567 "}},{"$nulls":95},"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ","Account / liquid resources / liquidity balance / opening balance"]
[null,null,"(+) Summe Liquiditätszugang",{"$f":"P17","v":{"v":66725.6,"d":"66,726"}},{"$f":"E86","v":{"v":138474.4,"d":"138,474"}},{"$f":"F86","v":{"v":6710,"d":"6,710"}},{"$f":"G86","v":{"v":6710,"d":"6,710"}},{"v":6710,"d":"6,710"},{"$nulls":95},"(+) Summe Liquiditätszugang","(+) Sum liquidity acces"]
[null,null,"(-) Summe Liquiditätsabgang",{"$f":"P31","v":{"v":40393.933333333334,"d":"40,394"}},{"$f":"E100","v":{"v":111624.81666666667,"d":"111,625"}},{"$f":"F100","v":{"v":44496.45833333333,"d":"44,496"}},{"$f":"G100","v":{"v":44671.45833333333,"d":"44,671"}},{"$f":"H100","v":{"v":48846.458333333336,"d":"48,846"}},{"$nulls":95},"(-) Summe Liquiditätsabgang","(-)Sum liquidity outflow"]
[null,null,"Liquiditätssaldo",{"$f":"D102+D103-D104","v":{"v":26331.66666666667,"d":"26,332"}},{"$f":"E102+E103-E104","v":{"v":53181.249999999985,"d":"53,181"}},{"$f":"F102+F103-F104","v":{"v":15394.791666666657,"d":"15,395"}},{"$f":"G102+G103-G104","v":{"v":-22566.66666666667,"d":"-22,567 "}},{"$f":"H102+H103-H104","v":{"v":-64703.12500000001,"d":"-64,703 "}},{"$nulls":95},"Liquiditätssaldo","Liquidity balance "]
[]
[null,{"$f":"IF($C$2=\"English\",DA107,CZ107)","v":"Anmerkungen"},{"$nulls":16},"Ende",{"$nulls":84},"Anmerkungen","Comments"]
[]
[]
[]
[]
[]
[{"$nulls":4},"Summe St",{"$f":"F114+F115","v":{"v":1043.029922249273,"d":"1043"}}]
[{"$nulls":4},"St1",{"v":85.04672897196264,"d":"85"},{"v":78.50467289719637,"d":"79"},{"v":2714.953271028043,"d":"2715"}]
[{"$nulls":4},"st2",{"v":957.9831932773104,"d":"958"},{"v":63.865546218487395,"d":"64"},{"v":4789.915966386554,"d":"4790"}]
[{"$nulls":4},"Umsatz",7300,1600,71500]
{"$rows_empty":83}
[null,null,{"$f":"'1 Pers.Ausgaben|Pers Expenses'!$C$3","v":2016},{"$f":"D6","v":"Jan."},{"$f":"E6","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez."]
[null,null,"positiv",{"$f":"IF(D36>0,D36,\"\")","v":{"v":17470,"d":"17,470"}},{"v":17440.694444444445,"d":"17,441"},{"v":17612.083333333336,"d":"17,612"},{"v":17984.166666666668,"d":"17,984"},{"v":28348.61111111111,"d":"28,349"},{"v":28614.44444444444,"d":"28,614"},{"v":27731.666666666664,"d":"27,732"},{"v":27048.888888888887,"d":"27,049"},{"v":26567.5,"d":"26,568"},{"v":26287.5,"d":"26,288"},{"v":26208.88888888889,"d":"26,209"},{"v":26331.666666666668,"d":"26,332"}]
[null,null,"negativ",{"$f":"IF(D36<=0,D36,\"\")","v":""},"","","","","","","","","","",""]
[]
[null,null,{"$f":"'1 Pers.Ausgaben|Pers Expenses'!$C$3+1","v":2017},{"$f":"D6","v":"Jan."},{"$f":"E6","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez."]
[null,null,"positiv",{"$f":"IF(D70>0,D70,\"\")","v":{"v":14983.888888888889,"d":"14,984"}},{"v":13737.5,"d":"13,738"},{"v":12792.5,"d":"12,793"},{"v":70490.55555555556,"d":"70,491"},{"v":68294.34027777778,"d":"68,294"},{"v":65903.85416666667,"d":"65,904"},{"v":63519.097222222226,"d":"63,519"},{"v":61240.06944444445,"d":"61,240"},{"v":59066.77083333334,"d":"59,067"},{"v":56999.2013888889,"d":"56,999"},{"v":55037.361111111124,"d":"55,037"},{"v":53181.250000000015,"d":"53,181"}]
[null,null,"negativ",{"$f":"IF(D70<=0,D70,\"\")","v":""},"","","","","","","","","","",""]
[]
[]
[{"$nulls":3},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!$C$3","v":2016},{"$f":"D209+1","v":2017},{"$f":"E209+1","v":2018},2019,2020]
[null,null,"positiv",{"$f":"IF(D105>0,D105,\"\")","v":{"v":26331.66666666667,"d":"26,332"}},{"$f":"IF(E105>0,E105,\"\")","v":{"v":53181.249999999985,"d":"53,181"}},{"$f":"IF(F105>0,F105,\"\")","v":{"v":15394.791666666657,"d":"15,395"}},{"$f":"IF(G105>0,G105,\"\")","v":""},{"$f":"IF(H105>0,H105,\"\")","v":""}]
[null,null,"negativ",{"$f":"IF(D105<=0,D105,\"\")","v":""},{"$f":"IF(E105<=0,E105,\"\")","v":""},{"$f":"IF(F105<=0,F105,\"\")","v":""},{"$f":"IF(G105<=0,G105,\"\")","v":{"v":-22566.66666666667,"d":"-22,567"}},{"$f":"IF(H105<=0,H105,\"\")","v":{"v":-64703.12500000001,"d":"-64,703"}}]

{"sheet":"7 Finanzierung|Financing","index":14,"n_rows":201,"n_cols":104,"rows_kept":201,"hidden":true,"merged":[[5,1,6,1],[5,2,6,2],[5,3,5,4],[5,5,5,6],[5,7,5,8],[5,9,5,10],[5,11,5,12],[5,13,5,15],[37,1,37,2],[45,1,45,2],[56,1,56,2],[213,1,213,2],[214,1,214,2],[313,1,313,2],[413,1,413,2],[513,1,513,2]]}
[null,null,{"$f":"'Deckblatt Gründer|Data Founder'!D6","v":"Deutsch"},{"$nulls":97},"Deutsch","English"]
[null,{"$f":"IF($C$1=\"English\",CX2,CW2)","v":"7a  Finanzierungsplan (Beträge in EURO)"},{"$nulls":98},"7a  Finanzierungsplan (Beträge in EURO)","7a Financing plan (amount in EURO)"]
[{"$nulls":19},"Aufgaben und/oder Kommentar",{"$nulls":80},"Auszahlung in Monat","Pay off in month"]
[null,{"$f":"IF($C$1=\"English\",CX4,CW4)","v":"Beschaffung des erforderlichen Kapitals"},{"$nulls":17},"To Do list / Comments",{"$nulls":80},"Beschaffung des erforderlichen Kapitals","Finding of the necessary capital"]
[{"$nulls":100},"Betrag","Amount"]
[null,"No.",{"$f":"IF($C$1=\"English\",CX7,CW7)","v":"Kapitalquellen"},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!$C$3","v":2016},null,{"$f":"D6+1","v":2017},null,{"$f":"D6+2","v":2018},null,{"$f":"D6+3","v":2019},null,{"$f":"D6+4","v":2020},null,{"$f":"IF($C$1=\"English\",CZ6,CY6)","v":"Finanzbedingungen"},{"$nulls":4},{"$f":"IF(C1=\"English\",T4,T3)","v":"Aufgaben und/oder Kommentar"},{"$nulls":81},"Auszahlung in Monat","Outpay in month","Finanzbedingungen","Terms for Financing"]
[{"$nulls":3},{"$f":"IF($C$1=\"English\",CX5,CW5)","v":"Betrag"},{"$f":"IF($C$1=\"English\",CX6,CW6)","v":"Auszahlung in Monat"},{"$f":"D7","v":"Betrag"},{"$f":"E7","v":"Auszahlung in Monat"},{"$f":"D7","v":"Betrag"},{"$f":"$E$7","v":"Auszahlung in Monat"},{"$f":"D7","v":"Betrag"},{"$f":"$E$7","v":"Auszahlung in Monat"},{"$f":"D7","v":"Betrag"},{"$f":"$E$7","v":"Auszahlung in Monat"},{"$f":"IF($C$1=\"English\",CZ7,CY7)","v":"Zinssatz"},{"$f":"IF($C$1=\"English\",CX10,CW10)","v":"tilgungsfreie Monate"},{"$f":"IF($C$1=\"English\",CX12,CW12)","v":"Tilgungsjahre"},{"$nulls":84},"Kapitalquellen","Capital resources","Zinssatz","Rate of \nInterest"]
[]
[null,1,{"$f":"IF($C$1=\"English\",CX9,CW9)","v":"Eigenkapital"},{"$nulls":97},"Eigenkapital","Own capital"]
[{"$nulls":100},"tilgungsfreie Monate","Interest-only (months)"]
[null,2,{"$f":"IF($C$1=\"English\",CX11,CW11)","v":"Eigenleistung"},{"$nulls":97},"Eigenleistung","In-house effort"]
[{"$nulls":100},"Tilgungsjahre","Amortization (years)"]
[null,3,"Beteiligung",{"v":20000,"d":"20,000 "},1,{"$nulls":8},{"v":0.05,"d":"5.00%"},0,10,{"$nulls":84},"Beteiligung","Share holding"]
[]
[null,4,"Kontokorrent Kredit ",{"$nulls":97},"Kontokorrent Kredit ","Agreed overdraft"]
[]
[null,5,"Kurzfristige Darlehen",{"v":10000,"d":"10,000 "},5,{"$nulls":8},{"v":0.05,"d":"5.00%"},0,5,{"$nulls":84},"Kurzfristige Darlehen","Short term credits "]
[]
[null,6,"Langfristige Darlehen z.B.",{"$nulls":97},"Langfristige Darlehen z.B.","Long term credit f.e."]
[null,"6.1","Öffentliche Förderdarlehen",{"$nulls":97},"Öffentliche Förderdarlehen","Public loans"]
[null,"6.2","kfw  Programm",null,null,{"v":100000,"d":"100,000 "},4,{"$nulls":6},{"v":0.05,"d":"5.00%"},0,8,{"$nulls":84},"kfw  Programm","kfw programm"]
[null,"6.3","L - Bank-Darlehen",{"$nulls":97},"L - Bank-Darlehen","L - Bank credit"]
[null,"6.4","Bürgschaftsbank- Darlehen ",{"$nulls":97},"Bürgschaftsbank- Darlehen ","Quarantee bank credit"]
[null,"6.5","Haus -  Bank-Darlehen",{"$nulls":97},"Haus -  Bank-Darlehen","House bank credit"]
[null,"6.6","Privat -  Darlehen",{"$nulls":97},"Privat -  Darlehen","Privat loan"]
[null,"6.7","Sonstige",{"$nulls":97},"Sonstige","Other"]
[]
[null,null,"Eigenkaptial und -leistung",{"$f":"D9+D11","v":0},null,{"$f":"F9+F11","v":0},null,{"$f":"H9+H11","v":0},null,{"$f":"J9+J11","v":0},null,{"$f":"L9+L11","v":0},{"$nulls":88},"Eigenkaptial und -leistung","Own capital and in-house effort "]
[null,null,"Fremdfinanzierung",{"$f":"SUM(D13:D26)","v":{"v":30000,"d":"30,000"}},null,{"$f":"SUM(F13:F26)","v":{"v":100000,"d":"100,000"}},null,{"$f":"SUM(H13:H26)","v":0},null,{"$f":"SUM(J13:J26)","v":0},null,{"$f":"SUM(L13:L26)","v":0},{"$nulls":88},"Fremdfinanzierung","External financing"]
[null,null,"Summe",{"$f":"SUM(D28:D29)","v":{"v":30000,"d":"30,000"}},null,{"$f":"SUM(F28:F29)","v":{"v":100000,"d":"100,000"}},null,{"$f":"SUM(H28:H29)","v":0},null,{"$f":"SUM(J28:J29)","v":0},null,{"$f":"SUM(L28:L29)","v":0},{"$nulls":88},"Summe","Sum"]
[]
[]
[null,{"$f":"IF($C$1=\"English\",CX33,CW33)","v":"7b-1  Kapitaldienst für die Monate des Jahres 2016 in EUR0"},{"$nulls":92},0,{"$nulls":5},{"$f":"\"7b-1  Kapitaldienst für die Monate des Jahres \" & $D$6 & \" in EUR0\"","v":"7b-1  Kapitaldienst für die Monate des Jahres 2016 in EUR0"},{"$f":"\"7b-1 Payment of interest and amortization for the months of the Year \" & $D$6 & \" in EUR0\"","v":"7b-1 Payment of interest and amortization for the months of the Year 2016 in EUR0"}]
[{"$nulls":3},1,2,3,4,5,6,7,8,9,10,11,12]
[null,{"$f":"IF($C$1=\"English\",CX35,CW35)","v":"Monatsbeträge für  2016"},null,{"$f":"IF($C$1=\"English\",D39,D40)","v":"Januar"},{"$f":"IF($C$1=\"English\",E39,E40)","v":"Februar"},"März","April","Mai","Juni","Juli","August","September","Oktober","November","Dezember",{"$f":"IF($C$1=\"English\",\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3,\"Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3)","v":"Jahr 2016"},{"$nulls":84},{"$f":"\"Monatsbeträge für  \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3","v":"Monatsbeträge für  2016"},{"$f":"\"Monthly sum for \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3","v":"Monthly sum for 2016"}]
[null,{"$f":"IF($C$1=\"English\",CX36,CW36)","v":"Zins Fremdkapital"},null,{"$f":"F142","v":{"v":83.33333333333333,"d":"83.3"}},{"$f":"F143","v":{"v":82.63888888888889,"d":"82.6"}},{"$f":"F144","v":{"v":81.94444444444446,"d":"81.9"}},{"$f":"F145","v":{"v":81.25,"d":"81.3"}},{"$f":"F146","v":{"v":122.22222222222223,"d":"122.2"}},{"$f":"F147","v":{"v":120.83333333333336,"d":"120.8"}},{"$f":"F148","v":{"v":119.44444444444446,"d":"119.4"}},{"$f":"F149","v":{"v":118.05555555555554,"d":"118.1"}},{"$f":"F150","v":{"v":116.66666666666669,"d":"116.7"}},{"$f":"F151","v":{"v":115.27777777777777,"d":"115.3"}},{"$f":"F152","v":{"v":113.88888888888889,"d":"113.9"}},{"$f":"F153","v":{"v":112.50000000000003,"d":"112.5"}},{"$f":"SUM(D36:O36)","v":{"v":1268.0555555555557,"d":"1,268.1"}},{"$nulls":84},"Zins Fremdkapital","Interest outside capital"]
[null,{"$f":"IF($C$1=\"English\",CX37,CW37)","v":"Tilgung Fremdkapital"},null,{"$f":"E142","v":{"v":166.66666666666666,"d":"166.7"}},{"$f":"E143","v":{"v":166.66666666666666,"d":"166.7"}},{"$f":"E144","v":{"v":166.66666666666666,"d":"166.7"}},{"$f":"E145","v":{"v":166.66666666666666,"d":"166.7"}},{"$f":"E146","v":{"v":333.3333333333333,"d":"333.3"}},{"$f":"E147","v":{"v":333.3333333333333,"d":"333.3"}},{"$f":"E148","v":{"v":333.3333333333333,"d":"333.3"}},{"$f":"E149","v":{"v":333.3333333333333,"d":"333.3"}},{"$f":"E150","v":{"v":333.3333333333333,"d":"333.3"}},{"$f":"E151","v":{"v":333.3333333333333,"d":"333.3"}},{"$f":"E152","v":{"v":333.3333333333333,"d":"333.3"}},{"$f":"E153","v":{"v":333.3333333333333,"d":"333.3"}},{"$f":"SUM(D37:O37)","v":{"v":3333.3333333333335,"d":"3,333.3"}},{"$nulls":84},"Tilgung Fremdkapital","Amortization outside capizal"]
[null,{"$f":"IF($C$1=\"English\",CX38,CW38)","v":"Belastung gesamt"},null,{"$f":"D37+D36","v":{"v":250,"d":"250.0"}},{"$f":"E37+E36","v":{"v":249.30555555555554,"d":"249.3"}},{"v":248.61111111111111,"d":"248.6"},{"v":247.91666666666666,"d":"247.9"},{"v":455.55555555555554,"d":"455.6"},{"v":454.1666666666667,"d":"454.2"},{"v":452.77777777777777,"d":"452.8"},{"v":451.38888888888886,"d":"451.4"},{"v":450,"d":"450.0"},{"v":448.6111111111111,"d":"448.6"},{"v":447.2222222222222,"d":"447.2"},{"v":445.83333333333337,"d":"445.8"},{"$f":"SUM(D38:O38)","v":{"v":4601.388888888888,"d":"4,601.4"}},{"$nulls":84},"Belastung gesamt","Total debit"]
[{"$nulls":3},"January","February","March","April","May","June","July","August","September","October","November","December"]
[{"$nulls":3},"Januar","Februar","März","April","Mai","Juni","Juli","August","September","Oktober","November","Dezember"]
[null,{"$f":"IF($C$1=\"English\",CX41,CW41)","v":"7b-2  Kapitaldienst für die Monate des Jahres 2017 in EUR0"},{"$nulls":98},{"$f":"\"7b-2  Kapitaldienst für die Monate des Jahres \" & $D$6+1 & \" in EUR0\"","v":"7b-2  Kapitaldienst für die Monate des Jahres 2017 in EUR0"},{"$f":"\"7b-2 Payment of interest and amortization for the months of the Year \"  & $D$6+1 & \" in EUR0\"","v":"7b-2 Payment of interest and amortization for the months of the Year 2017 in EUR0"}]
[{"$nulls":3},1,2,3,4,5,6,7,8,9,10,11,12]
[null,{"$f":"IF($C$1=\"English\",CX43,CW43)","v":"Monatsbeträge für  2017"},null,{"$f":"D35","v":"Januar"},{"$f":"E35","v":"Februar"},"März","April","Mai","Juni","Juli","August","September","Oktober","November","Dezember",{"$f":"IF($C$1=\"English\",\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3+1,\"Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3+1)","v":"Jahr 2017"},{"$nulls":84},{"$f":"\"Monatsbeträge für  \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3+1","v":"Monatsbeträge für  2017"},{"$f":"\"Monthly sum for \"&'1 Pers.Ausgaben|Pers Expenses'!$C$3+1","v":"Monthly sum for 2017"}]
[null,{"$f":"B36","v":"Zins Fremdkapital"},null,{"$f":"F154","v":{"v":111.11111111111111,"d":"111.1"}},{"$f":"F155","v":{"v":109.72222222222223,"d":"109.7"}},{"$f":"F156","v":{"v":108.33333333333336,"d":"108.3"}},{"$f":"F157","v":{"v":523.6111111111111,"d":"523.6"}},{"$f":"F158","v":{"v":517.8819444444445,"d":"517.9"}},{"$f":"F159","v":{"v":512.1527777777778,"d":"512.2"}},{"$f":"F160","v":{"v":506.4236111111111,"d":"506.4"}},{"$f":"F161","v":{"v":500.69444444444446,"d":"500.7"}},{"$f":"F162","v":{"v":494.9652777777778,"d":"495.0"}},{"$f":"F163","v":{"v":489.2361111111111,"d":"489.2"}},{"$f":"F164","v":{"v":483.50694444444446,"d":"483.5"}},{"$f":"F165","v":{"v":477.7777777777779,"d":"477.8"}},{"$f":"SUM(D44:O44)","v":{"v":4835.416666666667,"d":"4,835.4"}},{"$nulls":84},"Zins Fremdkapital","Interest outside capital"]
[null,{"$f":"B37","v":"Tilgung Fremdkapital"},null,{"$f":"E154","v":{"v":333.3333333333333,"d":"333.3"}},{"$f":"E155","v":{"v":333.3333333333333,"d":"333.3"}},{"$f":"E156","v":{"v":333.3333333333333,"d":"333.3"}},{"$f":"E157","v":{"v":1375,"d":"1,375.0"}},{"$f":"E158","v":{"v":1375,"d":"1,375.0"}},{"$f":"E159","v":{"v":1375,"d":"1,375.0"}},{"$f":"E160","v":{"v":1375,"d":"1,375.0"}},{"$f":"E161","v":{"v":1375,"d":"1,375.0"}},{"$f":"E162","v":{"v":1375,"d":"1,375.0"}},{"$f":"E163","v":{"v":1375,"d":"1,375.0"}},{"$f":"E164","v":{"v":1375,"d":"1,375.0"}},{"$f":"E165","v":{"v":1375,"d":"1,375.0"}},{"$f":"SUM(D45:O45)","v":{"v":13375,"d":"13,375.0"}},{"$nulls":84},"Tilgung Fremdkapital","Amortization outside capizal"]
[null,{"$f":"B38","v":"Belastung gesamt"},null,{"$f":"D45+D44","v":{"v":444.44444444444446,"d":"444.4"}},{"v":443.05555555555554,"d":"443.1"},{"v":441.6666666666667,"d":"441.7"},{"v":1898.611111111111,"d":"1,898.6"},{"v":1892.8819444444443,"d":"1,892.9"},{"v":1887.1527777777778,"d":"1,887.2"},{"v":1881.423611111111,"d":"1,881.4"},{"v":1875.6944444444443,"d":"1,875.7"},{"v":1869.9652777777778,"d":"1,870.0"},{"v":1864.236111111111,"d":"1,864.2"},{"v":1858.5069444444443,"d":"1,858.5"},{"v":1852.7777777777778,"d":"1,852.8"},{"$f":"SUM(D46:O46)","v":{"v":18210.416666666664,"d":"18,210.4"}},{"$nulls":84},"Belastung gesamt","Total debit"]
[]
[{"$nulls":12},{"$f":"IF($C$1=\"English\",CX48,CW48)","v":"Monatliche Zins- und Tilgungsraten für die Jahre 2016 - 2020 in EURO"},{"$nulls":87},{"$f":"\"Monatliche Zins- und Tilgungsraten für die Jahre \" &'1 Pers.Ausgaben|Pers Expenses'!$C$3 & \" - \" & '1 Pers.Ausgaben|Pers Expenses'!$C$3+4 &\" in EURO\"","v":"Monatliche Zins- und Tilgungsraten für die Jahre 2016 - 2020 in EURO"},{"$f":"\"Monthly  Rate of Interest and Repayment for the Year \" &'1 Pers.Ausgaben|Pers Expenses'!$C$3 & \"- \" & '1 Pers.Ausgaben|Pers Expenses'!$C$3+4& \" in EURO\"","v":"Monthly  Rate of Interest and Repayment for the Year 2016- 2020 in EURO"}]
[]
[]
[]
[null,{"$f":"IF($C$1=\"English\",CX52,CW52)","v":"7c  Kapitaldienst für die Jahre 2016 - 2020 in EUR0"},{"$nulls":98},{"$f":"\"7c  Kapitaldienst für die Jahre \" &$D$6 & \" - \" & $L$6 & \" in EUR0\"","v":"7c  Kapitaldienst für die Jahre 2016 - 2020 in EUR0"},{"$f":"\"7c Payment of interest and amortization for the Year \" &$D$6 & \" - \" & $L$6 & \" in EUR0\"","v":"7c Payment of interest and amortization for the Year 2016 - 2020 in EUR0"}]
[]
[null,{"$f":"IF($C$1=\"English\",CX54,CW54)","v":"durchschn. Jahresbeträge"},null,{"$f":"$D$6","v":2016},{"$f":"D54+1","v":2017},{"$f":"E54+1","v":2018},{"$f":"F54+1","v":2019},{"$f":"G54+1","v":2020},{"$nulls":92},"durchschn. Jahresbeträge","Average annual amount"]
[null,{"$f":"B44","v":"Zins Fremdkapital"},null,{"$f":"SUM(F142:F153)","v":{"v":1268.0555555555557,"d":"1,268.1"}},{"$f":"SUM(F154:F165)","v":{"v":4835.416666666667,"d":"4,835.4"}},{"$f":"SUM(F166:F177)","v":{"v":5286.458333333333,"d":"5,286.5"}},{"$f":"SUM(F178:F189)","v":{"v":4461.458333333333,"d":"4,461.5"}},{"$f":"SUM(F190:F201)","v":{"v":3636.4583333333335,"d":"3,636.5"}},{"$nulls":92},"Zins Fremdkapital","Interest outside capital"]
[null,{"$f":"B45","v":"Tilgung Fremdkapital"},null,{"$f":"SUM(E142:E153)","v":{"v":3333.3333333333335,"d":"3,333.3"}},{"$f":"SUM(E154:E165)","v":{"v":13375,"d":"13,375.0"}},{"$f":"SUM(E166:E177)","v":{"v":16500,"d":"16,500.0"}},{"$f":"SUM(E178:E189)","v":{"v":16500,"d":"16,500.0"}},{"$f":"SUM(E190:E201)","v":{"v":16500,"d":"16,500.0"}},{"$nulls":92},"Tilgung Fremdkapital","Amortization outside capizal"]
[null,{"$f":"B38","v":"Belastung gesamt"},null,{"$f":"D56+D55","v":{"v":4601.388888888889,"d":"4,601.4"}},{"$f":"E56+E55","v":{"v":18210.416666666668,"d":"18,210.4"}},{"$f":"F56+F55","v":{"v":21786.458333333332,"d":"21,786.5"}},{"$f":"G56+G55","v":{"v":20961.458333333332,"d":"20,961.5"}},{"$f":"H56+H55","v":{"v":20136.458333333332,"d":"20,136.5"}},{"$nulls":92},"Belastung gesamt","Total debit"]
[]
[]
[]
[{"$nulls":8},{"$f":"IF($C$1=\"English\",CX61,CW61)","v":"Monatliche Zins- und Tilgungsraten für die Jahre 2016 und 2017 in EURO"},{"$nulls":91},{"$f":"\"Monatliche Zins- und Tilgungsraten für die Jahre \" &'1 Pers.Ausgaben|Pers Expenses'!$C$3 & \" und \" & '1 Pers.Ausgaben|Pers Expenses'!$C$3+1 &\" in EURO\"","v":"Monatliche Zins- und Tilgungsraten für die Jahre 2016 und 2017 in EURO"},{"$f":"\"Monthly  Rate of Interest and Repayment for the Year \" &'1 Pers.Ausgaben|Pers Expenses'!$C$3 & \" and \" & '1 Pers.Ausgaben|Pers Expenses'!$C$3+1& \" in EURO\"","v":"Monthly  Rate of Interest and Repayment for the Year 2016 and 2017 in EURO"}]
{"$rows_empty":11}
[{"$nulls":18},"Ende"]
{"$rows_empty":27}
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["{2015@Erlewein}"]