{"text_format":"3","workbook":"xlsx","n_sheets":20,"sheets":["Start","Deckblatt|Cover","Vorwort|Preface","Deckblatt Gruender|Data Founder","1 Pers.Ausgaben|Pers Expenses","2 Umsatz|Sales","2  Umsatz|Sales","3 Anschaffungen|Investment","4 Betriebskosten|Operation Ex","4  Betriebskosten|Operation Ex","5 Rentabilitaet|Profit","5  Rentabilitaet|Profit","6 Liquiditaet|Liquidity","6  Liquiditaet|Liquidity","7 Finanzierung|Financing","Cockpit-Chart"," Cockpit-Chart"," ToDoListe","ToDoListe","Passwort"],"not_rendered":{"charts":34,"images":21,"macros":1,"defined_names":36},"read":"whole","date_system":"1900"}

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[]
[null,null,{"$f":"'Deckblatt|Cover'!$M$7","v":"Deutsch"},{"$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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[{"$nulls":36},"Deutsch"]
[null,null,"{2016@Erlewein}",{"$nulls":33},"English"]
[]
[]
[]
[null,null,{"$f":"IF($M$7=\"English\",CW6,CV6)","v":"NEU MIT GRAPHISCHER DARSTELLUNG DER ERGEBNISSE"},{"$nulls":9},"Sprache /Language",{"$nulls":86},"NEU MIT GRAPHISCHER DARSTELLUNG DER ERGEBNISSE","NEW WITH GRAFIC REPRESENTAION OF RESULTS"]
[{"$nulls":12},"Deutsch"]
[]
[null,null,{"$f":"IF($M$7=\"English\",CW9,CV9)","v":"Finanzplanung für GründerInnen leicht gemacht"},{"$nulls":96},"Finanzplanung für GründerInnen leicht gemacht","Financial Planning for Founders/Foundresses easy to work with"]
[null,null,"Für Freiberufler, Einzelunternehmen, Einzelhandel, Personen-und Kapitalgesellschaften",{"$nulls":96},"Für Freiberufler, Einzelunternehmen, Einzelhandel, Personen-und Kapitalgesellschaften","For Professionals, Individual Enterprises, Partnerships, Retail, Capital Companies"]
[]
[]
[null,null,"In Tabellen-Schritten",{"$nulls":96},"In Tabellen-Schritten","Step by step through spreadsheets"]
[null,null,"von der Umsatzprognose",{"$nulls":96},"von der Umsatzprognose","with sales forecast"]
[]
[null,null,"zum Liquiditätsplan",{"$nulls":96},"zum Liquiditätsplan","to cash budget"]
[null,null,"bis zur Finanzierung",{"$nulls":96},"bis zur Finanzierung","and financing"]
[]
[null,null,"Vielfach bewährt für Tragfähigkeitsbescheinigungen",{"$nulls":96},"Vielfach bewährt für Tragfähigkeitsbescheinigungen","Approved in many cases for \"Tragfaehigkeitsbescheinigung\""]
[null,null,0]
[]
[]
[]
[]
[{"$nulls":6},"Beispiel Ausgabe  3V9"]

{"sheet":"Vorwort|Preface","index":2,"n_rows":36,"n_cols":101,"rows_kept":36,"hidden":true}
[]
[]
[null,{"$f":"'Deckblatt Gruender|Data Founder'!D8","v":"Deutsch"}]
[null,{"$f":"IF($B$3=\"English\",IF(CW4=\"\",\"\",CW4),IF(CV4=\"\",\"\",CV4))","v":"Finanzplanung für Gründer und Gründerinnen leicht gemacht!"},{"$nulls":97},"Finanzplanung für Gründer und Gründerinnen leicht gemacht!","Finance planning for business founders made easy!"]
[null,{"$f":"IF($B$3=\"English\",IF(CW5=\"\",\"\",CW5),IF(CV5=\"\",\"\",CV5))","v":""}]
[null,"Vorwort",{"$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.",{"$nulls":97},"zeigen, ob das geplante Unternehmen voraussichtlich auch Gewinn abwirft und sich in den nächsten Jahren auch auf dem Markt durchsetzen kann.","in the market. "]
[null,""]
[null,"Ohne eine Darstellung der voraussichtlichen Finanzverhältnisse wird keine Bank dem Existenzgründer oder der Gründerin ein Darlehen geben oder einen",{"$nulls":97},"Ohne eine Darstellung der voraussichtlichen Finanzverhältnisse wird keine Bank dem Existenzgründer oder der Gründerin ein Darlehen geben oder einen","No bank will grant a loan for a startup without a description of the expected financial circumstances. Also for the Agency of Employment "]
[null,"Kredit einräumen. Auch zur Erstellung der Tragfähigkeitsbescheinigung für die Agentur für Arbeit oder das Jobcenter ist eine Finanzplanung Voraussetzung.  ",{"$nulls":97},"Kredit einräumen. Auch zur Erstellung der Tragfähigkeitsbescheinigung für die Agentur für Arbeit oder das Jobcenter ist eine Finanzplanung Voraussetzung.  ","or for the JobCenter a financial plan is required to prove the business concept."]
[null,"     ",{"$nulls":97},"     "]
[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",{"$nulls":97},"aus den eingebenen Zahlen eine anschauliche Grafik über den jeweiligen Zeithorizont erzeugt. Zusätzlich sind dann alle Grafiken nochmals zusammen","all graphics are shown in the sheet “Cockpit Chart”. Open tasks for each table can be written in the provided field \"Tasks or Comments\"."]
[null,{"$f":"IF($B$3=\"English\",IF(CW23=\"\",\"\",CW23),IF(CV22=\"\",\"\",CV22))","v":"im Blatt \"Cockpit-Chart\" zu sehen. Noch zu erledigende Arbeiten können in jeder Tabelle in die dafür vorgesehenen Kommentarzeilen geschrieben werden."},{"$nulls":97},"im Blatt \"Cockpit-Chart\" zu sehen. Noch zu erledigende Arbeiten können in jeder Tabelle in die dafür vorgesehenen Kommentarzeilen geschrieben werden."]
[null,{"$f":"IF($B$3=\"English\",IF(CW24=\"\",\"\",CW24),IF(CV23=\"\",\"\",CV23))","v":"Ein Klick auf \"To Do Liste\" in der Tabelle \"CockpitChart\" erzeugt eine ausdruckbare Zusammenfassung aller offenen Aufgaben."},{"$nulls":97},"Ein Klick auf \"To Do Liste\" in der Tabelle \"CockpitChart\" erzeugt eine ausdruckbare Zusammenfassung aller offenen Aufgaben.","A Click on the button “Create ToDo List”  in the \"Cockpit Chart\" will create a printable list of all open tasks."]
[null,{"$f":"IF($B$3=\"English\",IF(CW25=\"\",\"\",CW25),IF(CV24=\"\",\"\",CV24))","v":""}]
[null,{"$f":"IF($B$3=\"English\",IF(CW26=\"\",\"\",CW26),IF(CV25=\"\",\"\",CV25))","v":"Probieren Sie es! Mit den Tabellen ist die Finanzplanung für Ihr Unternehmen relativ einfach. "},{"$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",null,null,{"$f":"IF($B$3=\"English\",IF($CW$31=\"\",\"\",$CW$31),IF($CV$31=\"\",\"\",$CV$31))","v":"und"},null,"Peter Kindermann",{"$nulls":92},"und","and"]
[]
[null,"juergen.erlewein@senioren-der-wirtschaft.de",{"$nulls":4},"peter.kindermann@senioren-der-wirtschaft.de",{"$nulls":92},"Jegliche Haftung für die Richtigkeit der berechneten Werte ist ausgeschlossen.","Any liability for the correctness of the calculated results is excluded."]
[]
[]
[null,{"$f":"IF($B$3=\"English\",IF(CW33=\"\",\"\",CW33),IF(CV33=\"\",\"\",CV33))","v":"Jegliche Haftung für die Richtigkeit der berechneten Werte ist ausgeschlossen."}]

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[{"v":0.19,"d":"19%"},null,{"$f":"IF($D$8=\"English\",CO1,CN1)","v":"FreiberuflerIn"},null,{"$f":"IF(ISNA(VLOOKUP(D13,C1:C5,1,FALSE)),1,VLOOKUP(D13,C1:C5,1,FALSE))","v":"Personengesellschaft"},null,{"$f":"IF($D$8=\"English\",CS1,CR1)","v":"Kleinunternehmerregelung"},{"$f":"IF(ISNA(VLOOKUP(I13,G1:G2,1,FALSE)),1,VLOOKUP(I13,G1:G2,1,FALSE))","v":"umsatzsteuerpflichtig"},null,{"$f":"IF(OR(I13=G1,D13=C4),\"mit MwSt\",\"ohne MwSt\")","v":"ohne MwSt"},{"$f":"IF(OR(I13=G1,D13=C4),\"incl. VAT\",\"w/o VAT\")","v":"w/o VAT"},{"$f":"YEAR(TODAY())","v":2016},{"$f":"IF(AND(D13=\"\",I13=\"\"),0,IF(AND(OR(D13=C1,D13=C2,D13=C3),I13=G2),0,IF(AND(OR(D13=C1,D13=C2,D13=C3),I13=G1),1,IF(D13=C4,2,3))))","v":0},"M1=0:=Einzelunternehmer etc Umsatzsateuer",{"$nulls":4},"January","Januar",null,{"$f":"IF($D$8=\"English\",S1,T1)","v":"Januar"},1,{"$f":"IF(F15=\"\",1,VLOOKUP(F15,V1:W14,2,FALSE))","v":2},{"$nulls":67},"FreiberuflerIn","Professional Person",null,null,"Kleinunternehmerregelung","Smal business regulation"]
[{"v":0.07,"d":"7%"},null,{"$f":"IF($D$8=\"English\",CO2,CN2)","v":"Einzelunternehmen"},{"$nulls":3},{"$f":"IF($D$8=\"English\",CS2,CR2)","v":"umsatzsteuerpflichtig"},null,null,{"$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":2017},null,"M1=1:=Kleinunternehmerregelung",{"$nulls":4},"Ferbruary","Februar",null,"Februar",2,{"$nulls":68},"Einzelunternehmen","Individual enterprise",null,null,"umsatzsteuerpflichtig","liable to tax on sales"]
[null,null,{"$f":"IF($D$8=\"English\",CO4,CN4)","v":"Personengesellschaft"},{"$nulls":8},{"$f":"L2+1","v":2018},null,"M1=2:=Einzelhandel",{"$nulls":4},"March","März",null,"März",3,{"$nulls":68},"Einzelhandel","Retail",null,null,"Kleinunternehmerregelung","Smal business regulation"]
[2,null,{"$f":"IF($D$8=\"English\",CO3,CN3)","v":"Einzelhandel"},{"$nulls":8},{"$f":"L3+1","v":2019},null,"M1=3:=Kapitalgesellschaften",{"$nulls":4},"April","April",null,"April",4,{"$nulls":68},"Personengesellschaft","Partnership"]
[null,null,{"$f":"IF($D$8=\"English\",CO7,CN7)","v":"Kapitalgesellschaft"},{"$nulls":15},"May","Mai",null,"Mai",5]
[{"$nulls":18},"June","Juni",null,"Juni",6]
[{"$nulls":3},{"$f":"IF($D$8=\"English\",CP7,CO8)","v":"Finanzplan zum Businessplan"},{"$nulls":14},"July","Juli",null,"Juli",7,{"$nulls":65},"mit Monatsplanung im 1. Planjahr","with monthly scedule for the 1st. year",null,"Kapitalgesellschaft","Capital company ","Financial plan to the businessplan"]
[{"$nulls":3},{"$f":"'Deckblatt|Cover'!$M$7","v":"Deutsch"},"Deutsch",{"$f":"IF(OR($A$4=24,$A$4=2),IF($D$8=\"English\",$CL$8,$CK$8),\"\")","v":"mit Monatsplanung für die ersten beiden Planjahre"},{"$nulls":12},"August","August",null,"August",8,{"$nulls":65},"mit Monatsplanung für die ersten beiden Planjahre","with monthly scedule for the first two years","Sprache auswählen:","Select your language:","Finanzplan zum Businessplan"]
[{"$nulls":5},{"$f":"IF(OR($A$4=12,$A$4=2),IF($D$8=\"English\",$CL$7,$CK$7),\"\")","v":"mit Monatsplanung im 1. Planjahr"},{"$nulls":12},"Sepember","September",null,"September",9]
[{"$nulls":18},"October","Oktober",null,"Oktober",10]
[{"$f":"IF($D$8=\"English\",CN11,CM11)","v":"Unternehmensname*):"},null,null,"Sonnenschein",{"$nulls":7},{"$f":"IF($D$8=\"English\",CX11,CW11)","v":"Grün hinterlegte Felder bitte ausfüllen"},{"$nulls":6},"November","November",null,"November",11,{"$nulls":67},"Unternehmensname*):","Name of enterprise *):",{"$nulls":5},{"$f":"IF(AND(OR(CO13=CN1,CO13=CN2),CT12=\"\"),\"bitte Besteuerungsart auswählen\",IF(AND(CO13=CN4,CT12=CR1),\"Geht nicht! Bitte löschen\",\"\"))","v":""},null,null,"Grün hinterlegte Felder bitte ausfüllen","please fill in the green fields"]
[{"$nulls":3},{"$f":"IF(AND($I$13=\"\",$D$13<>\"\"),\"\",IF(AND($D$13=\"\",$I$13=\"\"),\"\",IF(OR($E$1=1,$H$1=1),\"Neu auswählen/Select new\",\"\")))","v":""},{"$nulls":4},{"$f":"IF(AND($D$13=\"\",$I$13=\"\"),\"\",IF(OR($E$1=1,$H$1=1),\"Neu auswählen/Select new\",IF(AND(OR($M$1=2,$M$1=3),OR($I$13=\"Kleinunternehmerregelung\",$I$13=\"Smal business regulation\")),\"Neu auswählen/Select new\",\"\")))","v":""},{"$nulls":9},"December","Dezember",null,"Dezember",12]
[{"$f":"IF($D$8=\"English\",CN13,CM13)","v":"Unternehmensform*):"},null,null,"Personengesellschaft",{"$nulls":3},{"$f":"IF($D$8=\"English\",CT13,CS13)","v":"Steuerpflicht*):"},"umsatzsteuerpflichtig",null,null,{"$f":"IF($D$8=\"English\",CX13,CW13)","v":"Voreingestellter Inhalt der roten Felder"},{"$nulls":78},"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$8=\"English\",CX14,CW14)","v":"Unternehmensform:"},null,null,{"$f":"IF($D$8=\"English\",CN14,CM14)","v":"Keine Kapitalgesellschaft"},{"$nulls":75},"Keine Kapitalgesellschaft","Not an Incorporated Enterprise",{"$nulls":8},"Unternehmensform:","Type of enterprise: ",null,"Keine Kapitalgesellschaft","No incorporated enterprise"]
[{"$f":"IF($D$8=\"English\",CN15,CM15)","v":"Gründungsjahr*):"},null,null,2016,{"$f":"IF($D$8=\"English\",CQ15,CP15)","v":"Gründungsmonat:"},"Februar",null,{"$f":"IF($D$8=\"English\",CT15,CS15)","v":"Rechtsform**):"},{"$nulls":3},{"$f":"IF($D$8=\"English\",CX15,CW15)","v":"Steuerpflicht:"},null,null,{"$f":"IF($D$8=\"English\",DA15,CZ15)","v":"umsatzsteuerpflichtig"},{"$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$8=\"English\",CX16,CW16)","v":"Gründungsjahr: "},null,null,{"$f":"IF($D$8=\"English\",DA16,CZ16)","v":"aktuelles Jahr"},{"$nulls":85},"Gründungsjahr: ","Founding year: ",null,"aktuelles Jahr","current year"]
[{"$f":"IF($D$8=\"English\",CN17,CM17)","v":"Namen GründerIn(nen)*):"},null,null,"Edit Musterfrau",{"$nulls":7},{"$f":"IF($D$8=\"English\",CX17,CW17)","v":"Gründungsmonat:"},null,null,{"$f":"IF($D$8=\"English\",DA17,CZ17)","v":"Januar"},{"$nulls":75},"Namen GründerIn(nen)*):","Name(s) of founder*):",{"$nulls":8},"Gründungsmonat:","Founding month:",null,"Januar","january"]
[]
[{"$f":"IF($D$8=\"English\",CN19,CM19)","v":"Adresse*):"},{"$nulls":10},{"$f":"IF($D$8=\"English\",CX19,CW19)","v":"Um die Tabellen zu erhalten müssen Sie"},{"$nulls":78},"Adresse*):","Adress*):",{"$nulls":8},"Um die Tabellen zu erhalten müssen Sie","To open the spreadsheets select"]
[{"$nulls":11},{"$f":"IF($D$8=\"English\",CX20,CW20)","v":"die Anzahl der Jahre mit monatlichen Planung"},{"$nulls":88},"die Anzahl der Jahre mit monatlichen Planung","the number of years with monthly sceduling"]
[{"$nulls":11},{"$f":"IF($D$8=\"English\",CX21,CW21)","v":"durch Klick in den entsprechenden Kreis"},{"$nulls":88},"durch Klick in den entsprechenden Kreis","by click in the appropriate circle"]
[{"$f":"IF($D$8=\"English\",CN23,CM23)","v":"Telefon:"},{"$nulls":6},{"$f":"IF($D$8=\"English\",CT23,CS23)","v":"Mobil: "},{"$nulls":3},{"$f":"IF($D$8=\"English\",CX22,CW22)","v":"auswählen"},{"$nulls":88},"auswählen"]
[{"$nulls":11},{"$f":"IF($D$8=\"English\",CX23,CW23)","v":"Danach auf Schaltfläche \"Weiter/Go\" klicken"},{"$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$8=\"English\",CN25,CM25)","v":"Mail:"},{"$nulls":6},{"$f":"IF($D$8=\"English\",CT25,CS25)","v":"Abgabedatum*):"},"2016-08-31"]
[{"$nulls":90},"Mail:","Mail: ",{"$nulls":4},"Abgabedatum*):","Date of issue: "]
[]
[null,null,{"$f":"IF($D$8=\"English\",CO27,CN27)","v":"*) Pflichtfelder sind Mindestangaben für einen Businessplan"},{"$nulls":88},"*) Pflichtfelder sind Mindestangaben für einen Businessplan","*) Mandatory fields are minimum specifications for a business plan",{"$nulls":3}," "]
[null,null,{"$f":"IF($D$8=\"English\",CO28,CN28)","v":"**) Erläuterung zu Rechtsformen siehe z.B. "},null,null,"Wikipedia",{"$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":117,"n_cols":116,"rows_kept":117,"hidden":true}
[]
[null,{"$f":"'Deckblatt Gruender|Data Founder'!$D$8","v":"Deutsch"},{"$f":"YEAR(TODAY())","v":2016},{"$nulls":16},"Aufgaben und/oder Kommentar",{"$nulls":83},"Jan.","Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"\"Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!C4","v":"Jahr 2016"}]
[null,{"$f":"IF(B2=\"English\",CW3,CV3)&$C$4","v":"1a  Persönliche Ausgaben in EUR für die Monate des Jahres 2016"},{"$nulls":17},"To Do list / Comments",{"$nulls":79},{"$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'!C4","v":"Year 2016"}]
[null,null,{"$f":"IF('Deckblatt Gruender|Data Founder'!D15<>\"\",'Deckblatt Gruender|Data Founder'!D15,'1 Pers.Ausgaben|Pers Expenses'!C2)","v":2016}]
[null,"No.",{"$f":"IF($B$2=\"English\", CW5,CV5)","v":"Kostenart"},{"$f":"IF($B$2=\"English\", CZ3,CZ2)","v":"Jan."},{"$f":"IF($B$2=\"English\", DA3,DA2)","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF(B2=\"English\",\"Year \",\"Jahr \")&C4","v":"Jahr 2016"},null,null,{"$f":"IF(B2=\"English\",T3,T2)","v":"Aufgaben und/oder Kommentar"},{"$nulls":80},"Kostenart","Cost Category"]
[null,1,{"$f":"IF($B$2=\"English\", CW6,CV6)","v":"Wohnen"},{"$nulls":96},"Wohnen","Accomodation expenses"]
[null,null,{"$f":"IF($B$2=\"English\", CW7,CV7)","v":"Miete (oder vergleichbare Belastung)"},null,null,{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"$f":"SUM(D7:O7)","v":{"v":4000,"d":"4,000.0"}},{"$nulls":83},"Miete (oder vergleichbare Belastung)","Rent (or comparable expenses"]
[null,null,"Heizung, Schornsteinfeger, Emission ",null,null,{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"v":60,"d":"60.0"},{"$f":"SUM(D8:O8)","v":{"v":600,"d":"600.0"}},{"$nulls":83},"Heizung, Schornsteinfeger, Emission ","Heating, chimny, sweep, emission "]
[null,null,"Strom, Wasser, Abwasser, Müll",null,null,{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":300,"d":"300.0"},{"$nulls":83},"Strom, Wasser, Abwasser, Müll","Electricity, water, waste water, garbage"]
[null,null,"Telefon, Mobil, Fax, Internet",null,null,{"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":500,"d":"500.0"},{"$nulls":83},"Telefon, Mobil, Fax, Internet","Phone, mobil, fax, internet, postage"]
[null,null,"Rundfunk / Fernsehen usw.",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":83},"Rundfunk / Fernsehen usw.","Radio, TV etc."]
[null,null,"Kredit (Zins u. Tilgung)",{"$nulls":12},{"v":0,"d":"0.0"},{"$nulls":83},"Kredit (Zins u. Tilgung)","Credit (interest & repayment) "]
[null,null,"Wohnungsreparaturen",null,null,{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":300,"d":"300.0"},{"$nulls":83},"Wohnungsreparaturen","Apartement repairs"]
[null,null,"Sonstiges (z.B. Grundsteuern)",null,null,{"v":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":1000,"d":"1,000.0"},{"$nulls":83},"Sonstiges (z.B. Grundsteuern)","Miscellaneous (f.e. property tax)"]
[null,null,{"$f":"IF('Deckblatt Gruender|Data Founder'!$D$8=\"Deutsch\",CV15,CW15)","v":"Summe"},{"$f":"SUM(D7:D14)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E7:E14)","v":{"v":0,"d":"0.0"}},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"v":670,"d":"670.0"},{"$f":"SUM(P7:P14)","v":{"v":6700,"d":"6,700.0"}},{"$nulls":83},"Summe","Sum"]
[null,2,{"$f":"IF($B$2=\"English\", CW16,CV16)","v":"Lebensunterhalt / Haushaltsgeld"},{"$nulls":96},"Lebensunterhalt / Haushaltsgeld","Living- and housekeeping expenses "]
[null,null,{"$f":"IF($B$2=\"English\", CW17,CV17)","v":"Lebensmittel , auswärts Essen"},null,null,{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"v":300,"d":"300.0"},{"$f":"SUM(D17:O17)","v":{"v":3000,"d":"3,000.0"}},{"$nulls":83},"Lebensmittel , auswärts Essen","Food, eating out"]
[null,null,{"$f":"IF($B$2=\"English\", CW18,CV18)","v":"Kleidung, kosmetika, Sonstiges"},null,null,{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"v":100,"d":"100.0"},{"$f":"SUM(D18:O18)","v":{"v":1000,"d":"1,000.0"}},{"$nulls":83},"Kleidung, kosmetika, Sonstiges","Clothing, cosmetics, miscellaneous"]
[null,null,{"$f":"IF('Deckblatt Gruender|Data Founder'!$D$8=\"Deutsch\",CV19,CW19)","v":"Summe"},{"$f":"SUM(D17:D18)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E17:E18)","v":{"v":0,"d":"0.0"}},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"$f":"SUM(P17:P18)","v":{"v":4000,"d":"4,000.0"}},{"$nulls":83},"Summe","Sum"]
[null,3,{"$f":"IF($B$2=\"English\", CW20,CV20)","v":"PKW"},{"$nulls":96},"PKW","Passenger car"]
[null,null,{"$f":"IF($B$2=\"English\", CW21,CV21)","v":"Kredit (Zins u. Tilgung) / Leasing"},{"$nulls":12},{"$f":"SUM(D21:O21)","v":{"v":0,"d":"0.0"}},{"$nulls":83},"Kredit (Zins u. Tilgung) / Leasing","Credit (interest & repayment) / leasing"]
[null,null,{"$f":"IF($B$2=\"English\", CW22,CV22)","v":"Versicherung, Steuern, Reparaturen"},null,null,{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"v":20,"d":"20.0"},{"$f":"SUM(D22:O22)","v":{"v":200,"d":"200.0"}},{"$nulls":83},"Versicherung, Steuern, Reparaturen","Insurances, taxes, repairs"]
[null,null,{"$f":"IF($B$2=\"English\", CW23,CV23)","v":"Benzin / Diesel / Reparaturen"},null,null,{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"v":30,"d":"30.0"},{"$f":"SUM(D23:O23)","v":{"v":300,"d":"300.0"}},{"$nulls":83},"Benzin / Diesel / Reparaturen","Fuel, repairs"]
[null,null,{"$f":"IF('Deckblatt Gruender|Data Founder'!$D$8=\"Deutsch\",CV24,CW24)","v":"Summe"},{"$f":"SUM(D21:D23)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E21:E23)","v":{"v":0,"d":"0.0"}},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"v":50,"d":"50.0"},{"$f":"SUM(P21:P23)","v":{"v":500,"d":"500.0"}},{"$nulls":83},"Summe","Sum"]
[null,4,{"$f":"IF($B$2=\"English\", CW25,CV25)","v":"Versicherungen"},{"$nulls":96},"Versicherungen","Insurances"]
[null,null,"Rentenversicherung, freiw. Versicher. 1)",null,null,{"v":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"},{"$f":"SUM(D26:O26)","v":{"v":1000,"d":"1,000.0"}},{"$nulls":83},"Rentenversicherung, freiw. Versicher. 1)","Pension insurance, voluntary insurance 1)"]
[null,null,"Krankenversicherung u Medikamente 2)",null,null,{"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"},{"$f":"SUM(D27:O27)","v":{"v":3000,"d":"3,000.0"}},{"$nulls":83},"Krankenversicherung u Medikamente 2)","Health insurance and medication 2)"]
[null,null,"Unfallversicherung, Berufsunfähigkeit",{"$nulls":12},{"$f":"SUM(D28:O28)","v":{"v":0,"d":"0.0"}},{"$nulls":83},"Unfallversicherung, Berufsunfähigkeit","Accident insurance, incapacity to work"]
[null,null,"Hausratsversicherung, Haftpflicht",{"$nulls":12},{"$f":"SUM(D29:O29)","v":{"v":0,"d":"0.0"}},{"$nulls":83},"Hausratsversicherung, Haftpflicht","Insurance of contents"]
[null,null,"Sonstige.Versicherungen.",{"$nulls":12},{"$f":"SUM(D30:O30)","v":{"v":0,"d":"0.0"}},{"$nulls":83},"Sonstige.Versicherungen.","Other insurances "]
[null,null,"Summe",{"$f":"SUM(D26:D30)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E26:E30)","v":{"v":0,"d":"0.0"}},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"v":400,"d":"400.0"},{"$f":"SUM(P26:P30)","v":{"v":4000,"d":"4,000.0"}},{"$nulls":83},"Summe","Sum"]
[null,5,"Freizeit / Unterhaltung",{"$nulls":96},"Freizeit / Unterhaltung","Leisure, entertainement"]
[null,null,"Hobby, Bücher, Geschenke ",null,null,{"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"},{"$f":"SUM(D33:O33)","v":{"v":100,"d":"100.0"}},{"$nulls":83},"Hobby, Bücher, Geschenke ","Hobby, books, gifts"]
[null,null,"Urlaub, Reisen, Sonstiges",{"$nulls":7},{"v":1500,"d":"1,500.0"},{"$nulls":4},{"$f":"SUM(D34:O34)","v":{"v":1500,"d":"1,500.0"}},{"$nulls":83},"Urlaub, Reisen, Sonstiges","Holiday, travel, miscellaneous"]
[null,null,{"$f":"IF('Deckblatt Gruender|Data Founder'!$D$8=\"Deutsch\",CV35,CW35)","v":"Summe"},{"$f":"SUM(D33:D34)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E33:E34)","v":{"v":0,"d":"0.0"}},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":1510,"d":"1,510.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"v":10,"d":"10.0"},{"$f":"SUM(P33:P34)","v":{"v":1600,"d":"1,600.0"}},{"$nulls":83},"Summe","Sum"]
[null,6,{"$f":"IF($B$2=\"English\", CW36,CV36)","v":"Zahlungsverpflichtungen"},{"$nulls":96},"Zahlungsverpflichtungen","Payment obligations "]
[null,null,{"$f":"IF($B$2=\"English\", CW37,CV37)","v":"Unterhalt, Kredittilgung, Weiterbildung"},{"$nulls":12},{"$f":"SUM(D37:O37)","v":{"v":0,"d":"0.0"}},{"$nulls":83},"Unterhalt, Kredittilgung, Weiterbildung","Livelihood, credit repayment, education"]
[null,null,{"$f":"IF($B$2=\"English\", CW38,CV38)","v":"Sonstige private Kredite (Zins + Tilg.)"},{"$nulls":12},{"$f":"SUM(D38:O38)","v":{"v":0,"d":"0.0"}},{"$nulls":83},"Sonstige private Kredite (Zins + Tilg.)","Other private credits (interest + anortization)"]
[null,null,{"$f":"IF('Deckblatt Gruender|Data Founder'!$D$8=\"Deutsch\",CV39,CW39)","v":"Summe"},{"$f":"SUM(D37:D38)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E37:E38)","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$f":"SUM(P37:P38)","v":{"v":0,"d":"0.0"}},{"$nulls":83},"Summe","Sum"]
[null,7,{"$f":"IF($B$2=\"English\", CW40,CV40)","v":"Verschiedenes"},{"$nulls":96},"Verschiedenes","Miscellaneous"]
[null,null,{"$f":"IF($B$2=\"English\", CW41,CV41)","v":"Vereinsbeiträge, Spenden, Bausparen"},{"$nulls":12},{"$f":"SUM(D41:O41)","v":{"v":0,"d":"0.0"}},{"$nulls":83},"Vereinsbeiträge, Spenden, Bausparen","Association contributions, donations, building-savings"]
[null,null,{"$f":"IF($B$2=\"English\", CW43,CV43)","v":"Beratung (Steuer, Recht usw.)"},{"$nulls":5},{"v":300,"d":"300.0"},{"$nulls":6},{"$f":"SUM(D42:O42)","v":{"v":300,"d":"300.0"}}]
[null,null,"Sonstiges",{"$nulls":12},{"$f":"SUM(D43:O43)","v":{"v":0,"d":"0.0"}},{"$nulls":83},"Beratung (Steuer, Recht usw.)","Consulting services (taxes, law etc.)"]
[null,null,{"$f":"IF('Deckblatt Gruender|Data Founder'!$D$8=\"Deutsch\",CV44,CW44)","v":"Summe"},{"$f":"SUM(D41:D43)","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":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":300,"d":"300.0"},{"$nulls":83},"Summe","Sum"]
[null,null,{"$f":"IF($B$2=\"English\", CW45,CV45)","v":"Gesamtausgaben o. Einkommensteuer "},{"$f":"SUM(D6:D44)/2","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"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"},{"$f":"SUM(P7:P44)/2","v":{"v":17100,"d":"17,100.0"}},{"$nulls":83},"Gesamtausgaben o. Einkommensteuer ","Total expenses w/o income tax "]
[{"$nulls":3},{"$f":"IF(D45=0,0,1)","v":{"v":0,"d":"0 "}},{"$f":"IF(E45=0,0,1)","v":{"v":0,"d":"0 "}},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"v":1,"d":"1 "},{"$f":"SUM(D46:O46)","v":{"v":10,"d":"10 "}}]
[]
[null,{"$f":"IF(B2=\"English\",CW48,CV48)&$C$4&\" - \"&$C$4+4","v":"1b  Persönliche Ausgaben in EUR für die Jahre 2016 - 2020"},{"$nulls":10},{"$f":"IF(B2=\"English\",\"Personal Drawings (EUR)\",\"Privatentnahmen (EUR)\")","v":"Privatentnahmen (EUR)"},{"$nulls":86},{"$f":"\"1b  Persönliche Ausgaben in EUR für die Jahre \"","v":"1b  Persönliche Ausgaben in EUR für die Jahre "},{"$f":"\"1b  Personal Expenses in EUR for the Years \"","v":"1b  Personal Expenses in EUR for the Years "}]
[]
[null,{"$f":"B5","v":"No."},{"$f":"C5","v":"Kostenart"},{"$f":"C4","v":2016},{"$f":"D50+1","v":2017},{"$f":"E50+1","v":2018},{"$f":"F50+1","v":2019},{"$f":"G50+1","v":2020},{"$nulls":91},{"$f":"CV5","v":"Kostenart"}]
[null,1,{"$f":"C6","v":"Wohnen"},{"$nulls":96},"Wohnen"]
[null,null,"Miete (oder vergleichbare Belastung)",{"$f":"P7","v":{"v":4000,"d":"4,000.0"}},{"v":720,"d":"720.0"},{"v":720,"d":"720.0"},{"v":720,"d":"720.0"},{"v":720,"d":"720.0"},{"$nulls":91},"Miete (oder vergleichbare Belastung)"]
[null,null,"Heizung, Schornsteinfeger, Emission ",{"v":600,"d":"600.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"$nulls":91},"Heizung, Schornsteinfeger, Emission "]
[null,null,"Strom, Wasser, Abwasser, Müll",{"v":300,"d":"300.0"},{"v":600,"d":"600.0"},{"v":600,"d":"600.0"},{"v":600,"d":"600.0"},{"v":600,"d":"600.0"},{"$nulls":91},"Strom, Wasser, Abwasser, Müll"]
[null,null,"Telefon, Mobil, Fax, Internet",{"v":500,"d":"500.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":91},"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"},{"$nulls":91},"Rundfunk / Fernsehen usw."]
[null,null,"Kredit (Zins u. Tilgung)",{"v":0,"d":"0.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"$nulls":91},"Kredit (Zins u. Tilgung)"]
[null,null,"Wohnungsreparaturen",{"v":300,"d":"300.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"$nulls":91},"Wohnungsreparaturen"]
[null,null,"Sonstiges (z.B. Grundsteuern)",{"v":1000,"d":"1,000.0"},{"$nulls":95},"Sonstiges (z.B. Grundsteuern)"]
[null,null,"Summe",{"v":6700,"d":"6,700.0"},{"$f":"SUM(E52:E59)","v":{"v":3240,"d":"3,240.0"}},{"$f":"SUM(F52:F59)","v":{"v":3240,"d":"3,240.0"}},{"$f":"SUM(G52:G59)","v":{"v":3240,"d":"3,240.0"}},{"$f":"SUM(H52:H59)","v":{"v":3240,"d":"3,240.0"}},{"$nulls":91},"Summe"]
[null,2,"Lebensunterhalt / Haushaltsgeld",{"v":0,"d":"0.0"},{"$nulls":95},"Lebensunterhalt / Haushaltsgeld"]
[null,null,"Lebensmittel , auswärts Essen",{"v":3000,"d":"3,000.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"v":1200,"d":"1,200.0"},{"$nulls":91},"Lebensmittel , auswärts Essen"]
[null,null,"Kleidung, kosmetika, Sonstiges",{"v":1000,"d":"1,000.0"},{"$nulls":95},"Kleidung, kosmetika, Sonstiges"]
[null,null,"Summe",{"v":4000,"d":"4,000.0"},{"$f":"SUM(E62:E63)","v":{"v":1200,"d":"1,200.0"}},{"$f":"SUM(F62:F63)","v":{"v":1200,"d":"1,200.0"}},{"$f":"SUM(G62:G63)","v":{"v":1200,"d":"1,200.0"}},{"$f":"SUM(H62:H63)","v":{"v":1200,"d":"1,200.0"}},{"$nulls":91},"Summe"]
[null,3,"PKW",{"$nulls":96},"PKW"]
[null,null,"Kredit (Zins u. Tilgung) / Leasing",{"$f":"P21","v":{"v":0,"d":"0.0"}},{"v":240,"d":"240.0"},{"v":240,"d":"240.0"},{"v":240,"d":"240.0"},{"v":240,"d":"240.0"},{"$nulls":91},"Kredit (Zins u. Tilgung) / Leasing"]
[null,null,"Versicherung, Steuern, Reparaturen",{"$f":"P22","v":{"v":200,"d":"200.0"}},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"v":360,"d":"360.0"},{"$nulls":91},"Versicherung, Steuern, Reparaturen"]
[null,null,"Benzin / Diesel / Reparaturen",{"$f":"P23","v":{"v":300,"d":"300.0"}},{"$nulls":95},"Benzin / Diesel / Reparaturen"]
[null,null,"Summe",{"$f":"P24","v":{"v":500,"d":"500.0"}},{"$f":"SUM(E66:E68)","v":{"v":600,"d":"600.0"}},{"$f":"SUM(F66:F68)","v":{"v":600,"d":"600.0"}},{"$f":"SUM(G66:G68)","v":{"v":600,"d":"600.0"}},{"$f":"SUM(H66:H68)","v":{"v":600,"d":"600.0"}},{"$nulls":91},"Summe"]
[null,4,"Versicherungen",{"$nulls":96},"Versicherungen"]
[null,null,"Rentenversicherung, freiw. Versicher. 1)",{"$f":"P26","v":{"v":1000,"d":"1,000.0"}},{"v":3600,"d":"3,600.0"},{"v":3600,"d":"3,600.0"},{"v":3600,"d":"3,600.0"},{"v":3600,"d":"3,600.0"},{"$nulls":91},"Rentenversicherung, freiw. Versicher. 1)"]
[null,null,"Krankenversicherung u Medikamente 2)",{"v":3000,"d":"3,000.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":91},"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"},{"$nulls":91},"Unfallversicherung, Berufsunfähigkeit"]
[null,null,"Hausratsversicherung, Haftpflicht",{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":91},"Hausratsversicherung, Haftpflicht"]
[null,null,"Sonstige.Versicherungen.",{"v":0,"d":"0.0"},{"$nulls":95},"Sonstige.Versicherungen."]
[null,null,"Summe",{"v":4000,"d":"4,000.0"},{"$f":"SUM(E71:E75)","v":{"v":3600,"d":"3,600.0"}},{"$f":"SUM(F71:F75)","v":{"v":3600,"d":"3,600.0"}},{"$f":"SUM(G71:G75)","v":{"v":3600,"d":"3,600.0"}},{"$f":"SUM(H71:H75)","v":{"v":3600,"d":"3,600.0"}},{"$nulls":91},"Summe"]
[null,5,"Freizeit / Unterhaltung",{"$nulls":96},"Freizeit / Unterhaltung"]
[null,null,"Hobby, Bücher, Geschenke ",{"$f":"P33","v":{"v":100,"d":"100.0"}},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"$nulls":91},"Hobby, Bücher, Geschenke "]
[null,null,"Urlaub, Reisen, Sonstiges",{"$f":"P34","v":{"v":1500,"d":"1,500.0"}},{"$nulls":95},"Urlaub, Reisen, Sonstiges"]
[null,null,"Summe",{"$f":"P35","v":{"v":1600,"d":"1,600.0"}},{"$f":"SUM(E78:E79)","v":{"v":1500,"d":"1,500.0"}},{"$f":"SUM(F78:F79)","v":{"v":1500,"d":"1,500.0"}},{"$f":"SUM(G78:G79)","v":{"v":1500,"d":"1,500.0"}},{"$f":"SUM(H78:H79)","v":{"v":1500,"d":"1,500.0"}},{"$nulls":91},"Summe"]
[null,6,"Zahlungsverpflichtungen",{"$nulls":96},"Zahlungsverpflichtungen"]
[null,null,"Unterhalt, Kredittilgung, Weiterbildung",{"$f":"P37","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"v":0,"d":"0.0"},{"$nulls":91},"Unterhalt, Kredittilgung, Weiterbildung"]
[null,null,"Sonstige private Kredite (Zins + Tilg.)",{"$f":"P38","v":{"v":0,"d":"0.0"}},{"$nulls":95},"Sonstige private Kredite (Zins + Tilg.)"]
[null,null,"Summe",{"$f":"P39","v":{"v":0,"d":"0.0"}},{"$f":"SUM(E82:E83)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(F82:F83)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(G82:G83)","v":{"v":0,"d":"0.0"}},{"$f":"SUM(H82:H83)","v":{"v":0,"d":"0.0"}},{"$nulls":91},"Summe"]
[null,7,"Verschiedenes",{"$nulls":96},"Verschiedenes"]
[null,null,"Vereinsbeiträge, Spenden, Bausparen",{"$f":"P41","v":{"v":0,"d":"0.0"}},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"v":1500,"d":"1,500.0"},{"$nulls":91},"Vereinsbeiträge, Spenden, Bausparen"]
[null,null,"Beratung (Steuer, Recht usw.)",{"$f":"P42","v":{"v":300,"d":"300.0"}}]
[null,null,"Sonstiges",{"$f":"P43","v":{"v":0,"d":"0.0"}},{"$nulls":95},{"$f":"CV43","v":"Beratung (Steuer, Recht usw.)"}]
[null,null,{"$f":"C44","v":"Summe"},{"$f":"P44","v":{"v":300,"d":"300.0"}},{"$f":"SUM(E86:E88)","v":{"v":1500,"d":"1,500.0"}},{"$f":"SUM(F86:F88)","v":{"v":1500,"d":"1,500.0"}},{"$f":"SUM(G86:G88)","v":{"v":1500,"d":"1,500.0"}},{"$f":"SUM(H86:H88)","v":{"v":1500,"d":"1,500.0"}},{"$nulls":91},{"$f":"CV44","v":"Summe"}]
[null,null,{"$f":"C45","v":"Gesamtausgaben o. Einkommensteuer "},{"$f":"P45","v":{"v":17100,"d":"17,100.0"}},{"$f":"SUM(E51:E89)/2","v":{"v":11640,"d":"11,640.0"}},{"$f":"SUM(F51:F89)/2","v":{"v":11640,"d":"11,640.0"}},{"$f":"SUM(G51:G89)/2","v":{"v":11640,"d":"11,640.0"}},{"$f":"SUM(H51:H89)/2","v":{"v":11640,"d":"11,640.0"}},{"$nulls":91},"Gesamtausgaben ohne Einkommensteuer 1)"]
[]
[]
[]
[]
[]
[null,{"$f":"IF($B$2=\"English\",CW96,CV96)&$C$4&\" - \"&$C$4+4","v":"1c  Privatentnahmen (in EUR) der aufgeführten GründerInnen für die Jahre 2016 - 2020"},{"$nulls":97},"1c  Privatentnahmen (in EUR) der aufgeführten GründerInnen für die Jahre ","1c  Personal Drawings (in EUR) of the Founders for the Years "]
[null,{"$f":"B50","v":"No."},{"$f":"IF($B$2=\"English\",CW97,CV97)","v":"Namen der GründerInnen"},{"$f":"C4","v":2016},{"$f":"D97+1","v":2017},{"$f":"E97+1","v":2018},2019,2020,{"$nulls":91},"Namen der GründerInnen","Names of the Founder/s"]
[null,"1.",{"$nulls":97},"Gründer","Founder/s"]
[null,"2."]
[null,"3."]
[null,"4."]
[null,"5."]
[null,"6."]
[null,null,{"$f":"IF($B$2=\"English\",CW104,CV104)","v":"Gesamtentnahmen aller GründerInnen"},{"$f":"SUM(D98:D103)","v":0},{"$f":"SUM(E98:E103)","v":0},0,0,0,{"$nulls":91},"Gesamtentnahmen aller GründerInnen","Total Drawings of all Founders"]
[null,{"$f":"IF($B$2=\"English\",CW105,CV105)","v":"3) bei EinzelunternehmerInnen werden üblicherweise die pers. Ausgaben als Entnahme aus dem Unternehmergewinn die Liquiditätsberechnung einbezogen."},{"$nulls":97},"3) bei EinzelunternehmerInnen werden üblicherweise die pers. Ausgaben als Entnahme aus dem Unternehmergewinn die Liquiditätsberechnung einbezogen.","3) The founder of an Individual Enterprise can inscribe his planned personal drawings in table 1c. How much it should be is shown in line 88. "]
[null,{"$f":"IF($B$2=\"English\",CW106,CV106)","v":"    Dazu müssen Sie die in Zeile 88 stehenden Werte in die Tabelle 1c händisch übertragen. In die Liquiditätstabelle wird der Wert aus Zeile 101 übernommen."},{"$nulls":97},"    Dazu müssen Sie die in Zeile 88 stehenden Werte in die Tabelle 1c händisch übertragen. In die Liquiditätstabelle wird der Wert aus Zeile 101 übernommen.","    These data will be transferred automatically to the table \"6 Liquidität|Liquidity\"."]
[null,"      - Bei mehreren Gründern kann über Tabelle 1c eine Gesamtschau entwickelt und daraus eine \"Aufteilung der Privatentnahmen\" erzeugt werden",{"$nulls":97},"      - Bei mehreren Gründern kann über Tabelle 1c eine Gesamtschau entwickelt und daraus eine \"Aufteilung der Privatentnahmen\" erzeugt werden","    - If there are several founders they can also inscribe there planned individual personal drawings in table 1c. "]
[null,"        Auch bei mehreren GründerInnen werden die Werte aus Zeile 101 in die Tab. \"6 Liquidität| Liquidity\" übenrnommen.",{"$nulls":97},"        Auch bei mehreren GründerInnen werden die Werte aus Zeile 101 in die Tab. \"6 Liquidität| Liquidity\" übenrnommen.","      The sum of all these data will be transferred automatically to the table \"6 Liquidität|Liquidity\"."]
[]
[null,{"$f":"IF($B$2=\"English\",CW110,CV110)","v":"Anhang zu Tab 1b"},{"$nulls":97},"Anhang zu Tab 1b","Annex to Tab 1b"]
[null,null,{"$f":"IF($B$2=\"English\",CW111,CV111)","v":"Abschätzung der Einkommensteuer  4)"},{"$f":"C4","v":2016},{"$f":"D111+1","v":2017},{"$f":"E111+1","v":2018},{"$f":"F111+1","v":2019},{"$f":"G111+1","v":2020},{"$nulls":91},"Abschätzung der Einkommensteuer  4)","Estimation of Income Tax  4)"]
[null,null,{"$f":"IF($B$2=\"English\",CW112,CV112)","v":"Grundlage dafür sind Gesamtausgaben"},{"$nulls":96},"Grundlage dafür sind Gesamtausgaben","Basis therefor are Total Expenses "]
[null,{"$f":"IF($B$2=\"English\",CW113,CV113)","v":"4)  Die EkSt. im Angestelltenverhältnis erhöht die Privatausgaben"},{"$nulls":16},"Ende",{"$nulls":80},"4)  Die EkSt. im Angestelltenverhältnis erhöht die Privatausgaben","4)  Income tax for emploies will increase the personal expenses"]
[null,{"$f":"IF($B$2=\"English\",CW114,CV114)","v":"     EkSt. auf die Privatentnahmen wird bei Unternehmensformen die keine Kapitalgesellschaft sind aus dem Gesamtgewinn ermittelt und in der Liquiditätsberechnung berücksichtigt."},{"$nulls":97},"     EkSt. auf die Privatentnahmen wird bei Unternehmensformen die keine Kapitalgesellschaft sind aus dem Gesamtgewinn ermittelt und in der Liquiditätsberechnung berücksichtigt.","     Income tax on personal expenses for noncapital companies is calculated out of the profit. The amount is considered in the calculation of cash flow."]
[null,"*) & **)  AOK-Gehaltsrechner | AOK salary-calculation",{"$nulls":97},"*)  und **)  AOK-Gehaltsrechner","*) and **) see AOK-salary calulator"]
[]
[{"$nulls":4},{"v":0.5,"d":"50%"},{"v":0.6,"d":"60%"}]

{"sheet":"2 Umsatz|Sales","index":5,"n_rows":174,"n_cols":116,"rows_kept":174,"hidden":true}
[]
[null,{"$f":"'Deckblatt Gruender|Data Founder'!D8","v":"Deutsch"},null,{"$f":"IF(OR('Deckblatt Gruender|Data Founder'!M1=1,'Deckblatt Gruender|Data Founder'!M1=2),\"mit MwSt\",\"ohne MwSt\")","v":"ohne MwSt"},{"v":0,"d":"0%"},{"v":0.07,"d":"7%"},{"v":0.19,"d":"19%"},{"$nulls":12},"Aufgaben und/oder Kommentar",{"$f":"IF($B$2=\"English\",CW2,CV2)","v":"Nebenrechnung Umsätze/sonstige Einnahmen 2016"},{"$nulls":78},{"$f":"\"Nebenrechnung Umsätze/sonstige Einnahmen \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Nebenrechnung Umsätze/sonstige Einnahmen 2016"},{"$f":"\"Ancillary account for sales/other Income \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Ancillary account for sales/other Income 2016"},null,null,"Jan.","Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"\"Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!C4","v":"Jahr 2016"}]
[null,{"$f":"IF($C$4=\"English\",CW3,CV3)","v":"2a-1 Umsätze, Honorare, Sonstige Einnahmen (ohne MwSt) für die Monate des Jahres 2016"},{"$nulls":17},"To Do list / Comments",{"$nulls":79},{"$f":"\"2a-1 Umsätze, Honorare, Sonstige Einnahmen (\" & 'Deckblatt Gruender|Data Founder'!$J$1 & \") für die Monate des Jahres \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"2a-1 Umsätze, Honorare, Sonstige Einnahmen (ohne MwSt) für die Monate des Jahres 2016"},{"$f":"\"2a-1 Sales, Fees, other Income (\" & 'Deckblatt Gruender|Data Founder'!$K$1 & \") for the Months of the Year \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"2a-1 Sales, Fees, other Income (w/o VAT) for the Months of the Year 2016"},null,null,"Jan","Feb","Mar","Apr","May","June","July","Aug","Sept","Oct","Nov","Dec",{"$f":"\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!C4","v":"Year 2016"}]
[null,null,{"$f":"'Deckblatt Gruender|Data Founder'!$D$8","v":"Deutsch"},{"$nulls":17},"No.",{"$f":"C5","v":"Einnahmeart"},{"$f":"IF($C$4=\"English\",\"VAT\",\"MwSt\")","v":"MwSt"},{"$f":"F5","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.","Jahr 2016",{"$nulls":64},"Bitte die Zusammensetzung der Umsätze in der Nebenrechnung (ab Spalte U) angeben","Please show the structure of sales in auxiliary calculation (Choose column \"U\")"]
[null,"No.",{"$f":"IF(C4=\"English\",\"Type of Income\",\"Einnahmeart\")","v":"Einnahmeart"},{"$f":"IF($C$4=\"English\",\"VAT\",\"MwSt\")","v":"MwSt"},{"$f":"IF($C$4=\"English\",CZ3,CZ2)","v":"Jan."},{"$f":"IF($C$4=\"English\",DA3,DA2)","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF($C$4=\"English\",DL3,DL2)","v":"Jahr 2016"},null,{"$f":"IF(C4=\"English\",T3,T2)","v":"Aufgaben und/oder Kommentar"},null,"1.6",null,{"$f":"D6","v":{"v":0.19,"d":"19%"}},{"$nulls":76},"Einnahmeart","Type of Income"]
[null,1,"Umsatz Produktgruppe 1",{"v":0.19,"d":"19%"},{"$nulls":16},"1.6.1",{"$nulls":14},{"$f":"SUM(X6:AI6)","v":0},{"$nulls":63},"Auswahl","Choise"]
[null,"1.1","Modul 1","↑",null,null,{"v":1600,"d":"1,600"},{"v":1800,"d":"1,800"},{"v":2000,"d":"2,000"},{"v":2200,"d":"2,200"},{"v":2400,"d":"2,400"},{"v":2600,"d":"2,600"},{"v":7000,"d":"7,000"},{"v":3000,"d":"3,000"},{"v":3200,"d":"3,200"},{"v":3400,"d":"3,400"},{"$f":"SUM(E7:P7)","v":{"v":29200,"d":"29,200"}},{"$nulls":3},"1.6.2",{"$nulls":14},0,{"$nulls":63},"Umsatz Produktgruppe 1","Sales Product Line 1"]
[null,"1.2",null,{"$f":"IF($C$4=\"English\",CW6,CV6)","v":"Auswahl"},{"$nulls":12},{"$f":"SUM(E8:P8)","v":0},{"$nulls":3},"1.6.3",{"$nulls":14},0,{"$nulls":63},"Umsätze aus Nebenrechnung Gruppe 1","Sales out of Ancillary Account Line 1"]
[null,"1.3",{"$nulls":14},{"$f":"SUM(E9:P9)","v":0},{"$nulls":3},"1.6.4",{"$nulls":14},0,{"$nulls":63},"Umsätze aus Nebenrechnung Gruppe 2","Sales out of Ancillary Account Line 2"]
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[]
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[{"$nulls":20},"No.",{"$f":"C39","v":"Einnahmeart"},{"$f":"W4","v":"MwSt"},{"$f":"E39","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.","Jahr 2017"]
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[null,"1.6",{"$f":"C11","v":"Umsätze aus Nebenrechnung Gruppe 1"},null,0,0,{"$f":"X79","v":""},{"$f":"Y79","v":""},{"$f":"Z79","v":""},{"$nulls":12},{"$f":"V45","v":"Summe Nebenrechnung Gruppe1"},null,{"$f":"IF(SUM(X74:X78)=0,\"\",SUM(X74:X78))","v":""},{"$f":"IF(SUM(Y74:Y78)=0,\"\",SUM(Y74:Y78))","v":""},{"$f":"IF(SUM(Z74:Z78)=0,\"\",SUM(Z74:Z78))","v":""}]
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[null,"No.",{"$f":"IF($C$2=\"English\",CW5,CV5)","v":"Anschaffungen"},null,{"$f":"IF($C$2=\"English\",\"Value      \",\"Betrag    \")&'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Betrag    2016"},{"$f":"IF($C$2=\"English\",CW4,CV4)","v":"Investmonat"},{"$f":"IF($C$2=\"English\",\"Value      \",\"Betrag    \")&'1 Pers.Ausgaben|Pers Expenses'!$C$4+1","v":"Betrag    2017"},{"$f":"F5","v":"Investmonat"},{"$f":"IF($C$2=\"English\",\"Value      \",\"Betrag    \")&'1 Pers.Ausgaben|Pers Expenses'!$C$4+2","v":"Betrag    2018"},{"$f":"F5","v":"Investmonat"},{"$f":"IF($C$2=\"English\",\"Value      \",\"Betrag    \")&'1 Pers.Ausgaben|Pers Expenses'!$C$4+3","v":"Betrag    2019"},{"$f":"F5","v":"Investmonat"},{"$f":"IF($C$2=\"English\",\"Value      \",\"Betrag    \")&'1 Pers.Ausgaben|Pers Expenses'!$C$4+4","v":"Betrag    2020"},{"$f":"F5","v":"Investmonat"},null,{"$f":"IF($C$2=\"English\",CW15,CV15)","v":"Jahre der\nAbschreibung"},"1)",5,{"$f":"IF(C2=\"English\",T3,T2)","v":"Aufgaben und/oder Kommentar"},{"$nulls":80},"Anschaffungen","Investment"]
[null,1,"Equipements",{"$nulls":3},{"v":40000,"d":"40,000 "},4,{"$nulls":7},5,null,6,{"$nulls":81},"Investitionsgut 1","Investment 1"]
[null,2,"Investitionsgut 2",{"$nulls":14},7,{"$nulls":81},"Investitionsgut 2","Investment 2"]
[null,3,"Investitionsgut 3",{"$nulls":14},8,{"$nulls":81},"Investitionsgut 3","Investment 3"]
[null,4,"Investitionsgut 4",{"$nulls":14},9,{"$nulls":81},"Investitionsgut 4","Investment 4"]
[null,5,"Investitionsgut 5",{"$nulls":14},10,{"$nulls":81},"Investitionsgut 5","Investment 5"]
[null,6,"Investitionsgut 6",{"$nulls":14},12,{"$nulls":81},"Investitionsgut 6","Investment 6"]
[null,7,"Investitionsgut 7",{"$nulls":14},15,{"$nulls":81},"Investitionsgut 7","Investment 7"]
[null,8,{"$f":"IF($C$2=\"English\",CW13,CV13)","v":"Summe Sammelposten"},null,{"$f":"IF(E27=0,\"\",E27)","v":{"v":1200,"d":"1,200 "}},1,null,1,{"$f":"IF(K27=0,\"\",K27)","v":""},1,{"$f":"IF(N27=0,\"\",N27)","v":""},1,null,1,null,5,null,20,{"$nulls":81},"Summe Sammelposten","Sum compound items"]
[null,null,{"$f":"IF($C$2=\"English\",CW14,CV14)","v":"Summe Anschaffungen"},null,{"$f":"SUM(E6:E13)","v":{"v":1200,"d":"1,200 "}},null,{"$f":"SUM(G6:G13)","v":{"v":40000,"d":"40,000 "}},null,{"$f":"SUM(I6:I13)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(K6:K13)","v":{"v":0,"d":"0 "}},null,{"$f":"SUM(M6:M13)","v":{"v":0,"d":"0 "}},{"$nulls":4},25,{"$nulls":81},"Summe Anschaffungen","Sum Investment"]
[{"$nulls":14}," ",{"$nulls":84},"Jahre der\nAbschreibung","Asset depreciation\nrange (years)"]
[null,{"$f":"IF($C$2=\"English\",CW16,CV16)","v":"3b  Poolabschreibung / Sammelposten(ohne MwSt)"},{"$nulls":6},"b)",{"$nulls":90},{"$f":"\"3b  Poolabschreibung / Sammelposten(\" &  IF($C$4<>1,\"ohne MwSt)\",\"mit MwSt) \")","v":"3b  Poolabschreibung / Sammelposten(ohne MwSt)"},{"$f":"\"3b  Investment of Compound Items ) (\" & IF($C$4<>1,\"w/o VAT)\",\"incl. VAT)\")","v":"3b  Investment of Compound Items ) (w/o VAT)"}]
[{"$nulls":99},"Wert","Value"]
[null,{"$f":"B5","v":"No."},{"$f":"IF($C$2=\"English\",$CW$18,$CV$18)& '1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Sammelposten 2016"},null,null,{"$f":"IF($C$2=\"English\",$CW$18,$CV$18)& '1 Pers.Ausgaben|Pers Expenses'!$C$4+1","v":"Sammelposten 2017"},null,null,{"$f":"IF($C$2=\"English\",$CW$18,$CV$18)& '1 Pers.Ausgaben|Pers Expenses'!$C$4+2","v":"Sammelposten 2018"},null,null,{"$f":"IF($C$2=\"English\",$CW$18,$CV$18)& '1 Pers.Ausgaben|Pers Expenses'!$C$4+3","v":"Sammelposten 2019"},{"$nulls":87},{"$f":"\"Sammelposten \"","v":"Sammelposten "},{"$f":"\"Compound items \"","v":"Compound items "}]
[null,"8.1","Sammelposten 1",null,{"v":400,"d":"400 "},"Sammelposten 1",null,null,"Sammelposten 1",null,null,"Sammelposten 1",{"$nulls":87},"Sammelposten 1","Compound item 1"]
[null,"8.2","Sammelposten 2",null,{"v":200,"d":"200 "},"Sammelposten 2",null,null,"Sammelposten 2",null,null,"Sammelposten 2",{"$nulls":87},"Sammelposten 2","Compound item 2"]
[null,"8.3","Sammelposten 3",null,{"v":200,"d":"200 "},"Sammelposten 3",null,null,"Sammelposten 3",null,null,"Sammelposten 3",{"$nulls":87},"Sammelposten 3","Compound item 3"]
[null,"8.4","Sammelposten 4",null,{"v":400,"d":"400 "},"Sammelposten 4",null,null,"Sammelposten 4",null,null,"Sammelposten 4",{"$nulls":87},"Sammelposten 4","Compound item 4"]
[null,"8.5","Sammelposten 5",null,null,"Sammelposten 5",null,null,"Sammelposten 5",null,null,"Sammelposten 5",{"$nulls":87},"Sammelposten 5","Compound item 5"]
[null,"8.6","Sammelposten 6",null,null,"Sammelposten 6",null,null,"Sammelposten 6",null,null,"Sammelposten 6",{"$nulls":87},"Sammelposten 6","Compound item 6"]
[null,"8.7","Sammelposten 7",null,null,"Sammelposten 7",null,null,"Sammelposten 7",null,null,"Sammelposten 7",{"$nulls":87},"Sammelposten 7","Compound item 7"]
[null,"8.8","Sammelposten 8",null,null,"Sammelposten 8",null,null,"Sammelposten 8",null,null,"Sammelposten 8",{"$nulls":87},"Sammelposten 8","Compound item 8"]
[null,null,{"$f":"IF($C$2=\"English\",CW27,CV27)","v":"Summe Sammelposten"},null,{"$f":"SUM(E19:E26)","v":{"v":1200,"d":"1,200 "}},null,null,{"$f":"SUM(H19:H26)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(K19:K26)","v":{"v":0,"d":"0 "}},null,null,{"$f":"SUM(N19:N26)","v":{"v":0,"d":"0 "}},{"$nulls":85},"Summe Sammelposten","Sum compound items"]
[]
[null,{"$f":"IF($C$2=\"English\",CW29,CV29)","v":"3c-1  Monatliche Abschreibungen (ohne MwSt) für das Jahr 2016 in EURO"},{"$nulls":97},{"$f":"\"3c-1  Monatliche Abschreibungen (\"  &  IF($C$4<>1,\"ohne MwSt)\",\"mit MwSt) \")&\" für das Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" in EURO\"","v":"3c-1  Monatliche Abschreibungen (ohne MwSt) für das Jahr 2016 in EURO"},{"$f":"\"3c-1 Monthly depreciation (\"&IF($C$4<>1,\"w/o VAT)\",\"incl VAT)\")&\" for the year \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" in EURO\"","v":"3c-1 Monthly depreciation (w/o VAT) for the year 2016 in EURO"}]
[{"$nulls":99},"Wert","Amount"]
[null,{"$f":"IF($C$2=\"English\",CW31,CV31)","v":"Monate"},null,null,{"$f":"IF($C$2=\"English\",CY3,CY2)","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":83},"Monate","Months "]
[null,{"$f":"IF($C$2=\"English\",CW32,CV32)","v":"monatl. Abschreibungen"},null,null,{"$f":"D92","v":20},{"$f":"E92","v":20},20,20,20,20,20,20,20,20,20,20,{"$nulls":83},"monatl. Abschreibungen","Depreciation per month"]
[{"$nulls":14},{"$f":"IF($C$2=\"English\",CW33,CV33)","v":"Summe 2016"},{"$f":"SUM(E32:P32)","v":240},{"$nulls":83},{"$f":"\"Summe \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Summe 2016"},{"$f":"\"Sum \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Sum 2016"}]
[null,{"$f":"IF($C$2=\"English\",CW34,CV34)","v":"3c-2  Monatliche Abschreibungen (ohne MwSt) für das Jahr 2017 in EURO"},{"$nulls":97},{"$f":"\"3c-2  Monatliche Abschreibungen (\"  &  IF($C$4<>1,\"ohne MwSt)\",\"mit MwSt) \")&\" für das Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+1&\" in EURO\"","v":"3c-2  Monatliche Abschreibungen (ohne MwSt) für das Jahr 2017 in EURO"},{"$f":"\"3c-2 Depreciation per month (\"&IF($C$4<>1,\"w/o VAT)\",\"incl VAT)\")&\" for the year \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+1&\" in EURO\"","v":"3c-2 Depreciation per month (w/o VAT) for the year 2017 in EURO"}]
[]
[null,{"$f":"B31","v":"Monate"},null,null,{"$f":"E31","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":83},"Monate","Months "]
[null,{"$f":"B32","v":"monatl. Abschreibungen"},null,null,{"$f":"D118","v":20},{"$f":"E118","v":20},20,{"v":686.6666666666666,"d":"687"},{"v":686.6666666666666,"d":"687"},{"v":686.6666666666666,"d":"687"},{"v":686.6666666666666,"d":"687"},{"v":686.6666666666666,"d":"687"},{"v":686.6666666666666,"d":"687"},{"v":686.6666666666666,"d":"687"},{"v":686.6666666666666,"d":"687"},{"v":686.6666666666666,"d":"687"},{"$nulls":83},"monatl. Abschreibungen","monthly write offs "]
[{"$nulls":14},{"$f":"IF($C$2=\"English\",CW38,CV38)","v":"Summe 2017"},{"$f":"SUM(E37:P37)","v":{"v":6240.000000000001,"d":"6,240"}},{"$nulls":83},{"$f":"\"Summe \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4+1","v":"Summe 2017"},{"$f":"\"Sum \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4+1","v":"Sum 2017"}]
[]
[null,{"$f":"IF($C$2=\"English\",CW40,CV40)","v":"3d  Jährliche Abschreibungen (ohne MwSt) für die Jahre 2016-2020 in EURO"},{"$nulls":10},{"$f":"IF($C$2=\"English\",\"Investment\",\"Investitionen\")","v":"Investitionen"},{"$nulls":86},{"$f":"\"3d  Jährliche Abschreibungen (\"&   IF($C$4<>1,\"ohne MwSt)\",\"mit MwSt\")&\" für die Jahre \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4&\"-\"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"3d  Jährliche Abschreibungen (ohne MwSt) für die Jahre 2016-2020 in EURO"},{"$f":"\"3d  Anual depreciacion (\"&IF($C$4<>1,\"w/o VAT)\",\"incl VAT)\")&\" for the Years \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4&\"-\"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"3d  Anual depreciacion (w/o VAT) for the Years 2016-2020 in EURO"}]
[]
[null,{"$f":"IF($C$2=\"English\",CW42,CV42)","v":"Investitionen"},null,null,{"$f":"'1 Pers.Ausgaben|Pers Expenses'!C4","v":2016},{"$f":"E42+1","v":2017},{"$f":"F42+1","v":2018},{"$f":"G42+1","v":2019},{"$f":"H42+1","v":2020},{"$nulls":90},"Investitionen","Capital Expenditures"]
[null,1,{"$f":"C6","v":"Equipements"},null,{"$f":"P83","v":0},{"$f":"P109","v":{"v":6000,"d":"6,000"}},{"$f":"P135","v":{"v":8000.000000000001,"d":"8,000"}},{"$f":"P161","v":{"v":8000.000000000001,"d":"8,000"}},{"$f":"P187","v":{"v":8000.000000000001,"d":"8,000"}}]
[null,2,"Investitionsgut 2",null,{"$f":"P84","v":0},{"$f":"P110","v":0},{"$f":"P136","v":0},{"$f":"P162","v":0},{"$f":"P188","v":0}]
[null,3,"Investitionsgut 3",null,0,0,0,0,0]
[null,4,"Investitionsgut 4",null,0,0,0,0,0]
[null,5,"Investitionsgut 5",null,0,0,0,0,0]
[null,6,"Investitionsgut 6",null,0,0,0,0,0]
[null,7,"Investitionsgut 7",null,{"$f":"P89","v":0},0,0,0,0]
[null,8,{"$f":"C18","v":"Sammelposten 2016"},null,{"$f":"P90","v":240},{"$f":"E50","v":240},{"$f":"F50","v":240},240,240]
[null,8,{"$f":"F18","v":"Sammelposten 2017"},null,null,{"$f":"IF($O398=1,K398,\"\")","v":""},{"$f":"F51","v":""},{"$f":"G51","v":""},""]
[null,8,{"$f":"I18","v":"Sammelposten 2018"},{"$nulls":3},{"$f":"P142","v":0},{"$f":"G52","v":0},{"$f":"H52","v":0}]
[null,8,{"$f":"L18","v":"Sammelposten 2019"},{"$nulls":4},{"$f":"P168","v":0},{"$f":"H53","v":0}]
[null,9,{"$f":"IF($C$2=\"English\",CW54,CV54)","v":"Sonderabschreibungen"},{"$nulls":96},"Sonderabschreibungen","Special depreciation"]
[null,{"$f":"IF($C$2=\"English\",CW55,CV55)","v":"Abschreibungen"},null,null,{"$f":"SUM(E43:E54)","v":240},{"$f":"SUM(F43:F54)","v":{"v":6240,"d":"6,240"}},{"$f":"SUM(G43:G54)","v":{"v":8240,"d":"8,240"}},{"$f":"SUM(H43:H54)","v":{"v":8240,"d":"8,240"}},{"$f":"SUM(I43:I54)","v":{"v":8240,"d":"8,240"}},{"$nulls":90},"Abschreibungen","Depreciation"]
[]
[null,"Erläuterung zu Abschreibung | Annotation for Depreciation",{"$nulls":98},"Weitergehende Erläuterung zu Abschreibung"]
[null,{"$f":"IF($C$2=\"English\",CW58,CV58)","v":"1) Anschaffungen mit einem Wert größer 400 EUR müssen entsprechend ihrer Nutzungsdauer abgeschriebenwerden. Diese Anschaffungen sind in Tabelle 3a \"Geplante Anschaffungen\" aufzuführen."},{"$nulls":16},"Ende",{"$nulls":80},"1) Anschaffungen mit einem Wert größer 400 EUR müssen entsprechend ihrer Nutzungsdauer abgeschriebenwerden. Diese Anschaffungen sind in Tabelle 3a \"Geplante Anschaffungen\" aufzuführen.","1) Assets with value more than 410 EUR have to be depreciated according to their usefull life. The planned investements  "]
[null,{"$f":"IF($C$2=\"English\",CW59,CV59)","v":"    Dabei sind sind Anschaffungsbetrag,  Anschaffungsmonat und die Nutzungsdauer anzugeben. In jede Zeile darf nur e i n e  Investition eingetragen werden."},{"$nulls":97},"    Dabei sind sind Anschaffungsbetrag,  Anschaffungsmonat und die Nutzungsdauer anzugeben. In jede Zeile darf nur e i n e  Investition eingetragen werden.","    have to be added to tab 3a \"planed capital expenditures\" together with their acquisition value, purchase month and depreciation period. Per line only one investment-item is allowed!"]
[]
[null,"Seit 1.1.2010 gibt es für die Abschreibung von geringwertigen Wirtschaftsgütern ein Wahlrecht ( zwei Alternativen)",{"$nulls":97},"Seit 1.1.2010 gibt es für die Abschreibung von geringwertigen Wirtschaftsgütern ein Wahlrecht ( zwei Alternativen)","Since 2010-1-1:   2 choises exist for depreciation of so-called \"low value assets\""]
[null,"a) Geringwertige Wirtschaftsgüter (GwG) mit einem Anschaffungswert kleiner als 410 EURO können sofort abgeschrieben werden; sie sind in Tab. 4 \"Betriebskosten\" aufzuführen.",{"$nulls":97},"a) Geringwertige Wirtschaftsgüter (GwG) mit einem Anschaffungswert kleiner als 410 EURO können sofort abgeschrieben werden; sie sind in Tab. 4 \"Betriebskosten\" aufzuführen.","a) Assets with value below 410 EUR can be depreciated in the year of purchasing. They have to be listed in tab.4 operation ex(penses)."]
[null,"b) Mehrere Anschaffungen mit einem Wert größer als 150 EUR und kleiner als 1.000 EUR können in der sog. Poolabschreibung als Sammelposten zusammengefaßt werden.",{"$nulls":97},"b) Mehrere Anschaffungen mit einem Wert größer als 150 EUR und kleiner als 1.000 EUR können in der sog. Poolabschreibung als Sammelposten zusammengefaßt werden.","b) Several assets with value more than 150 EUR and less than 1.000 EUR  can be summerized as compound items."]
[null,"    Diese Sammelposten werden in Tabelle 3b eingetragen und werden generell  über 5 Jahre abgeschrieben.",{"$nulls":97},"    Diese Sammelposten werden in Tabelle 3b eingetragen und werden generell  über 5 Jahre abgeschrieben.","   These items are listed in tab 3b \"investment of compound items\". The depreciation period for them is fixed to 5 years. "]
[null,"Erläuterungen zu geringwertige Wirtschaftsgüter/Sammelposten |  Annotation low-value Assets/Compound Item"]
[]
[]
[]
[]
[null,{"$f":"C5","v":"Anschaffungen"},null,{"$f":"IF($C$2=\"English\",\"Value      \",\"Betrag    \")","v":"Betrag    "},"Investmonat",{"$f":"F5&\"   \"&B82","v":"Investmonat   2016"},{"$f":"P5","v":"Jahre der\nAbschreibung"},"monatliche    Abschreibung","Ende Abschreibung","Anschaffungen / Lageraufbau"]
[null,{"$f":"C6","v":"Equipements"},null,{"$f":"E6","v":0},{"$f":"F71","v":0},{"$f":"F6","v":0},5,{"$f":"IF(G71=\"x\",0,IF(OR(G71=0,G71=\"\"),0,D71/(G71*12)))","v":0},{"$f":"IF(G71=\"x\",0,IF(D71>0,E71+G71*12-1,0))","v":0},{"$f":"IF(G71=\"x\",IF(D71>0,D71,0),0)","v":0}]
[null,{"$f":"C7","v":"Investitionsgut 2"},null,0,{"$f":"F72","v":0},0,0,{"$f":"IF(G72=\"x\",0,IF(OR(G72=0,G72=\"\"),0,D72/(G72*12)))","v":0},{"$f":"IF(G72=\"x\",0,IF(D72>0,E72+G72*12-1,0))","v":0},{"$f":"IF(G72=\"x\",IF(D72>0,D72,0),0)","v":0}]
[null,{"$f":"C8","v":"Investitionsgut 3"},null,0,0,0,0,0,0,0]
[null,"Investitionsgut 4",null,0,0,0,0,0,0,0]
[null,"Investitionsgut 5",null,0,0,0,0,0,0,0]
[null,"Investitionsgut 6",null,0,0,0,0,0,0,0]
[null,"Investitionsgut 7",null,0,0,0,0,0,0,0]
[null,"Sammelposten",null,{"$f":"E27","v":1200},{"$f":"F78","v":1},{"$f":"F13","v":1},5,{"$f":"D78/60","v":20},{"$f":"IF(D78>0,F78+G78*12-1,\"\")","v":60}]
[null,"Summe Anschaffungen",null,{"$f":"SUM(D71:D78)-J79","v":{"v":1200,"d":"1,200"}},{"$nulls":3},{"$f":"SUM(H71:H78)","v":20},null,{"$f":"SUM(J71:J78)","v":0}]
[]
[null,"laufender Monat",null,1,{"$f":"D81+1","v":2},{"$f":"E81+1","v":3},4,5,6,7,8,9,10,11,12]
[null,{"$f":"'1 Pers.Ausgaben|Pers Expenses'!C4","v":2016},null,"Jan.","Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.","Jahr"]
[null,{"$f":"B71","v":"Equipements"},null,{"$f":"IF($G71=\"x\",0,IF($E71<=D$81,$H71,IF($I71>D$81,\"\",\"\")))","v":0},{"$f":"IF($G71=\"x\",0,IF($E71<=E$81,$H71,IF($I71>E$81,\"\",\"\")))","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D83:O83)","v":0}]
[null,"Investitionsgut 2",null,{"$f":"IF($G72=\"x\",0,IF($E72<=D$81,$H72,IF($I72>D$81,\"\",\"\")))","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D84:O84)","v":0}]
[null,"Investitionsgut 3",null,{"$f":"IF($G73=\"x\",0,IF($E73<=D$81,$H73,IF($I73>D$81,\"\",\"\")))","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Investitionsgut 4",null,{"$f":"IF($G74=\"x\",0,IF($E74<=D$81,$H74,IF($I74>D$81,\"\",\"\")))","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Investitionsgut 5",null,{"$f":"IF($G75=\"x\",0,IF($E75<=D$81,$H75,IF($I75>D$81,\"\",\"\")))","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Investitionsgut 6",null,{"$f":"IF($G76=\"x\",0,IF($E76<=D$81,$H76,IF($I76>D$81,\"\",\"\")))","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Investitionsgut 7",null,{"$f":"IF($G77=\"x\",0,IF($E77<=D$81,$H77,IF($I77>D$81,\"\",\"\")))","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Sammelposten",null,{"$f":"IF($F78<=D$81,$H78,0)","v":20},20,20,20,20,20,20,20,20,20,20,20,240]
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[null,{"$f":"B70","v":"Anschaffungen"},null,{"$f":"IF($C$2=\"English\",\"Value      \",\"Betrag    \")&'1 Pers.Ausgaben|Pers Expenses'!$C$4+1","v":"Betrag    2017"},{"$f":"E70","v":"Investmonat"},{"$f":"$E$70&\"   \"&B108","v":"Investmonat   2017"},{"$f":"P5","v":"Jahre der\nAbschreibung"},"monatliche    Abschreibung","Ende Abschreibung","Anschaffungen / Lageraufbau"]
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[null,{"$f":"B133","v":"laufender Monat"},null,{"$f":"1+($B$160-$B$82)*12","v":37},{"$f":"D159+1","v":38},{"$f":"E159+1","v":39},40,41,42,43,44,45,46,47,48]
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[null,{"$f":"IF($C$2=\"English\",CZ3,CY3)","v":"4a Betriebskosten für das Jahr 2016 in EUR (ohne MwSt) "},{"$nulls":14},{"v":0.07,"d":"7%"},null,null,"To Do list / Comments",{"$f":"IF($C$2=\"English\",CV5,CU5)","v":"Nebenrechung Personalkosten"},{"$nulls":79},"Original",null,{"$f":"\"4a Betriebskosten für das Jahr \" &'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" in EUR\" & \" (\" & IF(OR($D$4=1,$D$4=2),\"mit MwSt\",\"ohne MwSt\")& \") \"","v":"4a Betriebskosten für das Jahr 2016 in EUR (ohne MwSt) "},{"$f":"\"4a-1 Operating Cost for Year \" &'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" in EUR\" & \" (\" &IF(OR($D$4=1,$D$4=2),\"incl. VAT\",\"w/o VAT\")& \") \"","v":"4a-1 Operating Cost for Year 2016 in EUR (w/o VAT) "},"DATEV",{"$nulls":5},"Jan","Feb","Mar","Apr","May","June","July","Aug","Sept","Oct","Nov","Dec",{"$f":"\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!C4","v":"Year 2016"}]
[null,{"$f":"IF($C$2=\"English\",CZ4,CY4)","v":"   ┌   MwSt-Satz der jeweiligen Kostenart"},null,{"$f":"'Deckblatt Gruender|Data Founder'!M1","v":0},{"$nulls":12},{"v":0,"d":"0%"},{"$nulls":85},{"$f":"IF($D$4=-1,\"\",\"   ┌   MwSt-Satz der jeweiligen Kostenart\")","v":"   ┌   MwSt-Satz der jeweiligen Kostenart"},{"$f":"IF($D$4=-1,\"\",\"   ┌   VAT for Cost Type\")","v":"   ┌   VAT for Cost Type"}]
[null,"No.",{"$f":"IF($C$2=\"Deutsch\",CY5,IF($C$2=\"English\",CZ5,DB5))","v":"Kostenart"},{"$f":"IF($C$2=\"English\",DG3,DG2)","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.","Jahr 2016",null,null,{"$f":"IF(C2=\"English\",T3,T2)","v":"Aufgaben und/oder Kommentar"},null,{"$f":"D81","v":2016},{"$f":"D5","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":19},"No.",{"$f":"\"MwSt \"&$Q$2*100&\"%\"","v":"MwSt 19%"},"Jan.","Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF($C$2=\"English\",FN3,FN2)","v":0},null,null,"No.",{"$f":"\"MwSt \"&$Q$3*100&\"%\"","v":"MwSt 7%"},"Jan.","Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF($C$2=\"English\",GE3,GE2)","v":0},{"$nulls":14},"Nebenrechung Personalkosten","Auxciliary Caluculation for Personal Costs",null,null,"Kostenart","Cost Type",null,null,"Nebenrechung Personalkosten","Ancillary Account for Personal Costs"]
[null,1,"Bürokosten",{"$nulls":17},{"$f":"IF($C$2=\"English\",CV6,CU6)","v":" Anzahl Mitarbeiter"},{"$nulls":31},1,"Bürokosten",{"$nulls":15},1,"Bürokosten",{"$nulls":27}," Anzahl Mitarbeiter","Headcount",1,null,"Bürokosten","Office expences",1,{"$f":"VLOOKUP(DA6,$CW$6:$CZ$66,2,FALSE)","v":{"v":0,"d":"0%"}},{"$f":"VLOOKUP(DA6,$CW$6:$CZ$66,3,FALSE)","v":"Bürokosten"},{"$f":"VLOOKUP(DA6,$CW$6:$CZ$66,4,FALSE)","v":"Office expences"}]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A7,\"\")","v":{"v":0.19,"d":"19%"}},"Raummiete",null,null,500,500,500,500,500,500,500,500,500,500,{"$f":"SUM(D7:O7)","v":{"v":5000,"d":"5,000"}},{"$nulls":4},"Gehalt1",{"$nulls":31},{"v":0.19,"d":"19%"},"Raummiete",{"$f":"IF($A7=$Q$2,D7*IF(OR($D$4=0,$D$4=3),$A7,$A7/(1+$A7)),0)","v":0},0,95,95,95,95,95,95,95,95,95,95,{"$f":"SUM(BC7:BN7)","v":950},null,null,{"v":0.19,"d":"19%"},"Raummiete",{"$f":"IF($A7=$Q$3,D7*IF(OR($D$4=0,$D$4=3),$A7,$A7/(1+$A7)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT7:CE7)","v":0},{"$nulls":14},"Gehalt1","Salary1",2,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Raummiete","Room rental",2,{"$f":"VLOOKUP(DA7,$CW$6:$CZ$66,2,FALSE)","v":{"v":0.19,"d":"19%"}},{"$f":"VLOOKUP(DA7,$CW$6:$CZ$66,3,FALSE)","v":"Raummiete"},{"$f":"VLOOKUP(DA7,$CW$6:$CZ$66,4,FALSE)","v":"Room rental"}]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A8,\"\")","v":{"v":0.19,"d":"19%"}},"Strom, Wasser, Heizung, sonst. Nebenkosten",null,null,50,50,50,50,50,50,50,50,50,50,500,{"$nulls":4},{"$f":"IF($C$2=\"English\",CV8,CU8)","v":" Anzahl Mitarbeiter"},{"$nulls":31},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},95,null,null,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14}," Anzahl Mitarbeiter","Headcount",3,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs",3,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A9,\"\")","v":{"v":0.19,"d":"19%"}},"Telefon, Fax, Internet, Porto",null,null,50,50,50,50,50,50,50,50,50,50,500,{"$nulls":4},"Gehalt2",{"$nulls":31},{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto",0,0,{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},{"v":9.5,"d":"10"},95,null,null,{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14},"Gehalt2","Salary2",4,{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto","Phone, fax, internet, postage",5,{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)","Low value assets (office furniture,  facilities, ...)"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A10,\"\")","v":{"v":0.19,"d":"19%"}},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",{"$nulls":12},0,{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":31},{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14}," Anzahl Mitarbeiter","Headcount",5,{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)","Low value assets (office furniture,  facilities, ...)",4,{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto","Phone, fax, internet, postage"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A11,\"\")","v":{"v":0.19,"d":"19%"}},"IT (Lizenzen, Windows, Office, Wartung)",{"$nulls":12},0,{"$nulls":4},"Gehalt3",{"$nulls":31},{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14},"Gehalt3","Salery3",6,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)","IT (licenses, windows, office, maintenace, ...)",6,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)","IT (licenses, windows, office, maintenace, ...)"]
[{"v":0.19,"d":"19%"},null,"Studio-/ Büro-Miete inkl. Nebenkosten",null,null,100,100,100,100,100,100,100,100,100,100,{"v":1000,"d":"1,000"},{"$nulls":4},"Nebenkosten (%)",{"$nulls":32},"Sonstiges",0,0,19,19,19,19,19,19,19,19,19,19,190,{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14},"Nebenkosten (%)","Additional Expenses (%)",7,{"v":0.19,"d":"19%"},"Sonstiges","Others",7,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Bürokosten",{"$f":"SUM(D7:D12)","v":0},{"$f":"SUM(E7:E12)","v":0},700,700,700,700,700,700,700,700,700,700,{"$f":"SUM(D13:O13)","v":{"v":7000,"d":"7,000"}},{"$nulls":4},"Personalkosten",{"$f":"((V6*V7)+(V8*V9)+(V10*V11))*(1+V12)","v":0},{"$f":"((W6*W7)+(W8*W9)+(W10*W11))*(1+W12)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V13:AG13)","v":0},{"$nulls":19},"Summe Bürokosten",{"$f":"SUM(BC7:BC12)","v":0},{"$f":"SUM(BD7:BD12)","v":0},133,133,133,133,133,133,133,133,133,133,{"$f":"SUM(BC13:BN13)","v":{"v":1330,"d":"1,330"}},{"$nulls":3},"Summe Bürokosten",{"$f":"SUM(BT7:BT12)","v":0},{"$f":"SUM(BU7:BU12)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT13:CE13)","v":0},{"$nulls":14},"Personalkosten","Personnel Costs",8,null,{"$f":"\"Summe \" &CY6","v":"Summe Bürokosten"},"Sum office expences",8,{"v":0,"d":"0%"},"Summe Bürokosten","Sum office expences"]
[null,2,"Produktionskosten",{"$nulls":49},2,"Produktionskosten",{"$nulls":15},2,"Produktionskosten",{"$nulls":29},9,null,"Produktionskosten","Production costs",9,{"v":0,"d":"0%"},"Produktionskosten","Production costs"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A15,\"\")","v":{"v":0.19,"d":"19%"}},"Raummiete",{"$nulls":12},{"$f":"SUM(D15:O15)","v":0},{"$nulls":36},{"v":0.19,"d":"19%"},"Raummiete",{"$f":"IF($A15=$Q$2,D15*IF(OR($D$4=0,$D$4=3),$A15,$A15/(1+$A15)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC15:BN15)","v":0},null,null,{"v":0.19,"d":"19%"},"Raummiete",{"$f":"IF($A15=$Q$3,D15*IF(OR($D$4=0,$D$4=3),$A15,$A15/(1+$A15)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT15:CE15)","v":0},{"$nulls":16},10,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Raummiete","Room rental",10,{"v":0.19,"d":"19%"},"Raummiete","Room rental"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A16,\"\")","v":{"v":0.19,"d":"19%"}},"Strom, Wasser, Heizung, sonst. Nebenkosten",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},11,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs",11,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",null,null,700,760,820,880,740,800,{"v":1700,"d":"1,700"},920,980,{"v":1040,"d":"1,040"},{"$f":"SUM(D17:O17)","v":{"v":9340,"d":"9,340"}},{"$nulls":4},{"$f":"E81","v":2017},{"$f":"V5","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":19},{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",0,0,133,{"v":144.4,"d":"144"},{"v":155.8,"d":"156"},{"v":167.2,"d":"167"},{"v":140.6,"d":"141"},152,323,{"v":174.8,"d":"175"},{"v":186.2,"d":"186"},{"v":197.6,"d":"198"},{"$f":"SUM(BC17:BN17)","v":{"v":1774.6,"d":"1,775"}},null,null,{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},12,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"\"Materialaufwand zur Produktion (\"&$Q$2*100 &\"%)\"","v":"Materialaufwand zur Produktion (19%)"},{"$f":"\"Cost of production material  (\"&$Q$2*100 &\"%)\"","v":"Cost of production material  (19%)"},12,{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)","Cost of production material  (19%)"]
[{"$f":"$Q$3","v":{"v":0.07,"d":"7%"}},{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",{"$nulls":12},0,{"$nulls":4},{"$f":"U6","v":" Anzahl Mitarbeiter"},{"$nulls":31},{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},13,{"$f":"$Q$3","v":{"v":0.07,"d":"7%"}},{"$f":"\"Materialaufwand zur Produktion (\"&$Q$3*100 &\"%)\"","v":"Materialaufwand zur Produktion (7%)"},{"$f":"\"Cost for materials for production  (\"&$Q$3*100 &\"%)\"","v":"Cost for materials for production  (7%)"},13,{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)","Cost for materials for production  (7%)"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter",null,null,100,100,100,100,100,100,100,100,100,100,{"v":1000,"d":"1,000"},{"$nulls":4},"Gehalt1",{"$nulls":31},{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter",0,0,19,19,19,19,19,19,19,19,19,19,190,null,null,{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},14,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Produktionsbedarf, geringwertige Wirtschaftsgüter","Production need, low value assets",14,{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter","Production need, low value assets"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A20,\"\")","v":{"v":0.19,"d":"19%"}},"Leasingraten für Produktionsanlagen, -maschinen",{"$nulls":12},0,{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":31},{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},15,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Leasingraten für Produktionsanlagen, -maschinen","Leasing rate for production facityties , -machines",15,{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen","Leasing rate for production facityties , -machines"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen",null,null,200,200,200,200,200,200,200,200,200,200,{"v":2000,"d":"2,000"},{"$nulls":4},"Gehalt2",{"$nulls":31},{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen",0,0,38,38,38,38,38,38,38,38,38,38,380,null,null,{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},16,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Instandhaltung und Reparaturen","Maintenace and repairs",16,{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen","Maintenace and repairs"]
[{"v":0.19,"d":"19%"},null,"Verbrauchsmaterialien Studio  5.000 Euro, Büro 2000",{"$nulls":12},0,{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":32},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},17,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",17,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Produktionskosten",{"$f":"SUM(D15:D22)","v":0},{"$f":"SUM(E15:E22)","v":0},{"v":1000,"d":"1,000"},{"v":1060,"d":"1,060"},{"v":1120,"d":"1,120"},{"v":1180,"d":"1,180"},{"v":1040,"d":"1,040"},{"v":1100,"d":"1,100"},{"v":2000,"d":"2,000"},{"v":1220,"d":"1,220"},{"v":1280,"d":"1,280"},{"v":1340,"d":"1,340"},{"$f":"SUM(D23:O23)","v":{"v":12340,"d":"12,340"}},{"$nulls":4},"Gehalt3",{"$nulls":32},"Summe Produktionskosten",{"$f":"SUM(BC15:BC22)","v":0},{"$f":"SUM(BD15:BD22)","v":0},190,{"v":201.4,"d":"201"},{"v":212.8,"d":"213"},{"v":224.2,"d":"224"},{"v":197.6,"d":"198"},209,380,{"v":231.8,"d":"232"},{"v":243.2,"d":"243"},{"v":254.6,"d":"255"},{"$f":"SUM(BC23:BN23)","v":{"v":2344.6,"d":"2,345"}},{"$nulls":3},"Summe Produktionskosten",{"$f":"SUM(BT15:BT22)","v":0},{"$f":"SUM(BU15:BU22)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},18,null,{"$f":"\"Summe \"&CY14","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":31},3,"Personalkosten (nur Angestellte)",{"$nulls":15},3,"Personalkosten (nur Angestellte)",{"$nulls":29},19,null,"Personalkosten (nur Angestellte)","Personnel costs  (salery personel only)",19,{"v":0,"d":"0%"},"Personalkosten (nur Angestellte)","Personnel costs  (salery personel only)"]
[{"v":0,"d":"0%"},{"$f":"IF($D$4<>1, A25,\"\")","v":{"v":0,"d":"0%"}},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",null,null,{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"$f":"SUM(D25:O25)","v":{"v":17400,"d":"17,400"}},{"$nulls":4},"Personalkosten",{"$f":"((V18*V19)+(V20*V21)+(V22*V23))*(1+V24)","v":0},{"$f":"((W18*W19)+(W20*W21)+(W22*W23))*(1+W24)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V25:AG25)","v":0},{"$nulls":18},{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$f":"IF($A25=$Q$2,D25*IF(OR($D$4=0,$D$4=3),$A25,$A25/(1+$A25)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC25:BN25)","v":0},null,null,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$f":"IF($A25=$Q$3,D25*IF(OR($D$4=0,$D$4=3),$A25,$A25/(1+$A25)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT25:CE25)","v":0},{"$nulls":16},20,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)","Wages, saleries with additional costs (s. ancillary account)",20,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)","Wages, saleries with additional costs (s. ancillary account)"]
[{"v":0.19,"d":"19%"},null,"Sonstiges",{"$nulls":12},{"$f":"SUM(D26:O26)","v":0},{"$nulls":37},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC26:BN26)","v":0},{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT26:CE26)","v":0},{"$nulls":16},21,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",21,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Personalkosten",{"$f":"SUM(D25:D26)","v":0},{"$f":"SUM(E25:E26)","v":0},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"v":1740,"d":"1,740"},{"$f":"SUM(D27:O27)","v":{"v":17400,"d":"17,400"}},{"$nulls":37},"Summe Personalkosten",{"$f":"SUM(BC25:BC26)","v":0},{"$f":"SUM(BD25:BD26)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC27:BN27)","v":0},{"$nulls":3},"Summe Personalkosten",{"$f":"SUM(BT25:BT26)","v":0},{"$f":"SUM(BU25:BU26)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT27:CE27)","v":0},{"$nulls":16},22,null,"Summe Personalkosten","Sum personal costs ",22,{"v":0,"d":"0%"},"Summe Personalkosten","Sum personal costs "]
[null,4,"Reisekosten",{"$nulls":49},4,"Reisekosten",{"$nulls":15},4,"Reisekosten",{"$nulls":29},23,null,"Reisekosten","Travel expenses",23,{"v":0,"d":"0%"},"Reisekosten","Travel expenses"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A29,\"\")","v":{"v":0.19,"d":"19%"}},"Fahrtkosten",null,null,100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D29:O29)","v":{"v":1000,"d":"1,000"}},{"$nulls":4},{"$f":"F81","v":2018},{"$f":"V17","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":19},{"v":0.19,"d":"19%"},"Fahrtkosten",{"$f":"IF($A29=$Q$2,D29*IF(OR($D$4=0,$D$4=3),$A29,$A29/(1+$A29)),0)","v":0},0,19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC29:BN29)","v":190},null,null,{"v":0.19,"d":"19%"},"Fahrtkosten",{"$f":"IF($A29=$Q$3,D29*IF(OR($D$4=0,$D$4=3),$A29,$A29/(1+$A29)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT29:CE29)","v":0},{"$nulls":16},24,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Fahrtkosten","Travel expenses",24,{"v":0.19,"d":"19%"},"Fahrtkosten","Travel expenses"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A30,\"\")","v":{"v":0.19,"d":"19%"}},"Reisekostenpauschalen",{"$nulls":12},{"$f":"SUM(D30:O30)","v":0},{"$nulls":4},{"$f":"U6","v":" Anzahl Mitarbeiter"},{"$nulls":31},{"v":0.19,"d":"19%"},"Reisekostenpauschalen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC30:BN30)","v":0},null,null,{"v":0.19,"d":"19%"},"Reisekostenpauschalen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT30:CE30)","v":0},{"$nulls":16},25,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Reisekostenpauschalen","Travelling allowances ",25,{"v":0.19,"d":"19%"},"Reisekostenpauschalen","Travelling allowances "]
[{"$f":"$Q$3","v":{"v":0.07,"d":"7%"}},{"$f":"IF($D$4<>1, A31,\"\")","v":{"v":0.07,"d":"7%"}},"Übernachtungen",{"$nulls":12},{"$f":"SUM(D31:O31)","v":0},{"$nulls":4},"Gehalt1",{"$nulls":31},{"v":0.07,"d":"7%"},"Übernachtungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC31:BN31)","v":0},null,null,{"v":0.07,"d":"7%"},"Übernachtungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT31:CE31)","v":0},{"$nulls":16},26,{"$f":"$Q$3","v":{"v":0.07,"d":"7%"}},"Übernachtungen","Accomodations",26,{"v":0.07,"d":"7%"},"Übernachtungen","Accomodations"]
[{"v":0.19,"d":"19%"},null,"Kosten  für Ausbelichtungen u. Foto-Dienstleiustungen",{"$nulls":12},{"$f":"SUM(D32:O32)","v":0},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":32},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC32:BN32)","v":0},{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT32:CE32)","v":0},{"$nulls":16},27,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",27,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Reisekosten",{"$f":"SUM(D29:D32)","v":0},{"$f":"SUM(E29:E32)","v":0},100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D33:O33)","v":{"v":1000,"d":"1,000"}},{"$nulls":4},"Gehalt2",{"$nulls":32},"Summe Reisekosten",{"$f":"SUM(BC29:BC32)","v":0},{"$f":"SUM(BD29:BD32)","v":0},19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC33:BN33)","v":190},{"$nulls":3},"Summe Reisekosten",{"$f":"SUM(BT29:BT32)","v":0},{"$f":"SUM(BU29:BU32)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT33:CE33)","v":0},{"$nulls":16},28,null,{"$f":"\"Summe \" &CY28","v":"Summe Reisekosten"},"Sum travel expenses",28,{"v":0,"d":"0%"},"Summe Reisekosten","Sum travel expenses"]
[null,5,"Versicherungen und Beiträge (betrieblich!)",{"$nulls":17}," Anzahl Mitarbeiter",{"$nulls":31},5,"Versicherungen und Beiträge (betrieblich!)",{"$nulls":15},5,"Versicherungen und Beiträge (betrieblich!)",{"$nulls":29},29,null,"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions",29,{"v":0,"d":"0%"},"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A35,\"\")","v":{"v":0.19,"d":"19%"}},"Haftpflicht",{"$nulls":12},{"$f":"SUM(D35:O35)","v":0},{"$nulls":4},"Gehalt3",{"$nulls":31},{"v":0.19,"d":"19%"},"Haftpflicht",{"$f":"IF($A35=$Q$2,D35*IF(OR($D$4=0,$D$4=3),$A35,$A35/(1+$A35)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC35:BN35)","v":0},null,null,{"v":0.19,"d":"19%"},"Haftpflicht",{"$f":"IF($A35=$Q$3,D35*IF(OR($D$4=0,$D$4=3),$A35,$A35/(1+$A35)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT35:CE35)","v":0},{"$nulls":16},30,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Haftpflicht","Insurance ",30,{"v":0.19,"d":"19%"},"Haftpflicht","Insurance "]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A36,\"\")","v":{"v":0.19,"d":"19%"}},"Rechtschutzversicherung",null,null,100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D36:O36)","v":{"v":1000,"d":"1,000"}},{"$nulls":4},"Nebenkosten (%)",{"$nulls":31},{"v":0.19,"d":"19%"},"Rechtschutzversicherung",0,0,19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC36:BN36)","v":190},null,null,{"v":0.19,"d":"19%"},"Rechtschutzversicherung",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT36:CE36)","v":0},{"$nulls":16},31,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Rechtschutzversicherung","Legal costs insurance",31,{"v":0.19,"d":"19%"},"Rechtschutzversicherung","Legal costs insurance"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A37,\"\")","v":{"v":0.19,"d":"19%"}},{"$f":"IF($C$2=\"Deutsch\",CY37,IF($C$2=\"English\",CZ37,DB37))","v":"Beiträge (IHK, Berufsverbände, ...)"},{"$nulls":12},{"$f":"SUM(D37:O37)","v":0},{"$nulls":4},"Personalkosten",{"$f":"((V30*V31)+(V32*V33)+(V34*V35))*(1+V36)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V37:AG37)","v":0},{"$nulls":18},{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC37:BN37)","v":0},null,null,{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT37:CE37)","v":0},{"$nulls":16},32,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)",32,{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4>0, A38,\"\")","v":""},"Sonstiges",{"$nulls":12},{"$f":"SUM(D38:O38)","v":0},{"$nulls":36},"","Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC38:BN38)","v":0},null,null,"","Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT38:CE38)","v":0},{"$nulls":16},33,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",33,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(D35:D38)","v":0},{"$f":"SUM(E35:E38)","v":0},100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D39:O39)","v":{"v":1000,"d":"1,000"}},{"$nulls":37},"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(BC35:BC38)","v":0},{"$f":"SUM(BD35:BD38)","v":0},19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC39:BN39)","v":190},{"$nulls":3},"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(BT35:BT38)","v":0},{"$f":"SUM(BU35:BU38)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT39:CE39)","v":0},{"$nulls":16},34,null,{"$f":"\"Summe \"&CY34","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",{"$nulls":49},6,"KFZ Kosten / Betriebliche Nutzung",{"$nulls":15},6,"KFZ Kosten / Betriebliche Nutzung",{"$nulls":29},35,null,"KFZ Kosten / Betriebliche Nutzung","Vehicle expenses for operational use",35,{"v":0,"d":"0%"},"KFZ Kosten / Betriebliche Nutzung","Vehicle expenses for operational use"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A41,\"\")","v":{"v":0.19,"d":"19%"}},"Leasingraten Kfz",null,null,100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D41:O41)","v":{"v":1000,"d":"1,000"}},{"$nulls":4},{"$f":"G81","v":2019},{"$f":"V5","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":19},{"v":0.19,"d":"19%"},"Leasingraten Kfz",{"$f":"IF($A41=$Q$2,D41*IF(OR($D$4=0,$D$4=3),$A41,$A41/(1+$A41)),0)","v":0},0,19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC41:BN41)","v":190},null,null,{"v":0.19,"d":"19%"},"Leasingraten Kfz",{"$f":"IF($A41=$Q$3,D41*IF(OR($D$4=0,$D$4=3),$A41,$A41/(1+$A41)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT41:CE41)","v":0},{"$nulls":16},36,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Leasingraten Kfz","Vehicle leasing rates",36,{"v":0.19,"d":"19%"},"Leasingraten Kfz","Vehicle leasing rates"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A42,\"\")","v":{"v":0.19,"d":"19%"}},"Versicherungen/Kfz-Steuer",null,null,100,100,100,100,100,100,100,100,100,100,{"v":1000,"d":"1,000"},{"$nulls":4},{"$f":"U30","v":" Anzahl Mitarbeiter"},{"$nulls":31},{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer",0,0,19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC42:BN42)","v":190},null,null,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT42:CE42)","v":0},{"$nulls":16},37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurances / tax on cars",37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurances / tax on cars"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A43,\"\")","v":{"v":0.19,"d":"19%"}},"Fahrzeugkosten (Tanken und Reparatur)",{"$nulls":12},0,{"$nulls":4},"Gehalt1",{"$nulls":31},{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC43:BN43)","v":0},null,null,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT43:CE43)","v":0},{"$nulls":16},38,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)","vehicle's cost (fuel and repairs) ",38,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)","vehicle's cost (fuel and repairs) "]
[{"v":0,"d":"0%"},{"$f":"IF($D$4<>1, A44,\"\")","v":{"v":0,"d":"0%"}},"Abrechenbare Kilometerkosten",{"$nulls":12},0,{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":31},{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC44:BN44)","v":0},null,null,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT44:CE44)","v":0},{"$nulls":16},39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Deductible cost per kilometre",39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Deductible cost per kilometre"]
[{"v":0.19,"d":"19%"},null,"Fahrtkosten",{"$nulls":12},0,{"$nulls":4},"Gehalt2",{"$nulls":32},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":4},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":17},40,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",40,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(D41:D45)","v":0},{"$f":"SUM(E41:E45)","v":0},200,200,200,200,200,200,200,200,200,200,{"v":2000,"d":"2,000"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":32},"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(BC41:BC45)","v":0},{"$f":"SUM(BD41:BD45)","v":0},38,38,38,38,38,38,38,38,38,38,{"$f":"SUM(BC46:BN46)","v":380},{"$nulls":3},"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(BT41:BT45)","v":0},{"$f":"SUM(BU41:BU45)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT46:CE46)","v":0},{"$nulls":16},41,null,{"$f":"\"Summe \"&CY40","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":31},7,"Marketing  u. Werbung",{"$nulls":15},7,"Marketing  u. Werbung",{"$nulls":29},42,null,"Marketing  u. Werbung","Marketing & advertising ",42,{"v":0,"d":"0%"},"Marketing  u. Werbung","Marketing & advertising "]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A48,\"\")","v":{"v":0.19,"d":"19%"}},"Marktforschung",{"$nulls":5},{"v":5000,"d":"5,000"},{"$nulls":6},{"$f":"SUM(D48:O48)","v":{"v":5000,"d":"5,000"}},{"$nulls":4},"Nebenkosten (%)",{"$nulls":31},{"v":0.19,"d":"19%"},"Marktforschung",{"$f":"IF($A48=$Q$2,D48*IF(OR($D$4=0,$D$4=3),$A48,$A48/(1+$A48)),0)","v":0},0,0,0,0,950,0,0,0,0,0,0,{"$f":"SUM(BC48:BN48)","v":950},null,null,{"v":0.19,"d":"19%"},"Marktforschung",{"$f":"IF($A48=$Q$3,D48*IF(OR($D$4=0,$D$4=3),$A48,$A48/(1+$A48)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT48:CE48)","v":0},{"$nulls":16},43,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Marktforschung","Market research",43,{"v":0.19,"d":"19%"},"Marktforschung","Market research"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A49,\"\")","v":{"v":0.19,"d":"19%"}},"Briefpapier, Visitenkarte, Stempel",{"$nulls":12},0,{"$nulls":4},"Personalkosten",{"$f":"((V42*V43)+(V44*V45)+(V46*V47))*(1+V48)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V49:AG49)","v":0},{"$nulls":18},{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},44,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Briefpapier, Visitenkarte, Stempel","Office supply, paper, business cards, stamps",44,{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel","Office supply, paper, business cards, stamps"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A50,\"\")","v":{"v":0.19,"d":"19%"}},"Webseite, lfd. Webseitenpflege",null,null,100,100,100,100,100,100,100,100,100,100,{"v":1000,"d":"1,000"},{"$nulls":36},{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege",0,0,19,19,19,19,19,19,19,19,19,19,190,null,null,{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},45,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Webseite, lfd. Webseitenpflege","Homepage, current website maintenance",45,{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege","Homepage, current website maintenance"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A51,\"\")","v":{"v":0.19,"d":"19%"}},"Flyer, Prospekte, Broschüren, Anzeigen",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},46,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads",46,{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A52,\"\")","v":{"v":0.19,"d":"19%"}},"Bewirtungskosten",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Bewirtungskosten",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Bewirtungskosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},47,{"v":0.19,"d":"19%"},"Bewirtungskosten","Entertainment expenses",47,{"v":0.19,"d":"19%"},"Bewirtungskosten","Entertainment expenses"]
[{"v":0.19,"d":"19%"},null,"Werbung",{"$nulls":12},0,{"$nulls":4},{"$f":"H81","v":2020},{"$f":"V17","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":20},"Sonstiges, Messen, ...",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges, Messen, ...",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},48,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges, Messen, ...","Others, exhibitions, ...",48,{"v":0.19,"d":"19%"},"Sonstiges, Messen, ...","Others, exhibitions, ..."]
[null,null,"Summe Marketing  u. Werbung",{"$f":"SUM(D48:D53)","v":0},{"$f":"SUM(E48:E53)","v":0},100,100,100,{"v":5100,"d":"5,100"},100,100,100,100,100,100,{"v":6000,"d":"6,000"},{"$nulls":4},{"$f":"U42","v":" Anzahl Mitarbeiter"},{"$nulls":32},"Summe Marketing  u. Werbung",{"$f":"SUM(BC48:BC53)","v":0},{"$f":"SUM(BD48:BD53)","v":0},19,19,19,969,19,19,19,19,19,19,{"v":1140,"d":"1,140"},{"$nulls":3},"Summe Marketing  u. Werbung",{"$f":"SUM(BT48:BT53)","v":0},{"$f":"SUM(BU48:BU53)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},49,null,{"$f":"\"Summe \"&CY47","v":"Summe Marketing  u. Werbung"},"Sum marketing & advertising ",49,{"v":0,"d":"0%"},"Summe Marketing  u. Werbung","Sum marketing & advertising "]
[null,8,"Rechts- und Beratungskosten",{"$nulls":17},"Gehalt1",{"$nulls":31},8,"Rechts- und Beratungskosten",{"$nulls":15},8,"Rechts- und Beratungskosten",{"$nulls":29},50,null,"Rechts- und Beratungskosten","Legal and accountancy fees",50,{"v":0,"d":"0%"},"Rechts- und Beratungskosten","Legal and accountancy fees"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A56,\"\")","v":{"v":0.19,"d":"19%"}},"Buchhaltung",{"$nulls":12},0,{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":31},{"v":0.19,"d":"19%"},"Buchhaltung",{"$f":"IF($A56=$Q$2,D56*IF(OR($D$4=0,$D$4=3),$A56,$A56/(1+$A56)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Buchhaltung",{"$f":"IF($A56=$Q$3,D56*IF(OR($D$4=0,$D$4=3),$A56,$A56/(1+$A56)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT56:CE56)","v":0},{"$nulls":16},51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping ",51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping "]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A57,\"\")","v":{"v":0.19,"d":"19%"}},"Steuerberatung, Abschluss, Prüfung",{"$nulls":12},0,{"$nulls":4},"Gehalt2",{"$nulls":31},{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT57:CE57)","v":0},{"$nulls":16},52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax advice, annual accounts, accounts audit",52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax advice, annual accounts, accounts audit"]
[{"v":0.19,"d":"19%"},null,"Sonstiges",{"$nulls":12},0,{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":32},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT58:CE58)","v":0},{"$nulls":16},53,{"v":0.07,"d":"7%"},"Sonstiges","Others",53,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Rechts- und Beratungskosten",{"$f":"SUM(D56:D58)","v":0},{"$f":"SUM(E56:E58)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":4},"Gehalt3",{"$nulls":32},"Summe Rechts- und Beratungskosten",{"$f":"SUM(BC56:BC58)","v":0},{"$f":"SUM(BD56:BD58)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Summe Rechts- und Beratungskosten",{"$f":"SUM(BT56:BT58)","v":0},{"$f":"SUM(BU56:BU58)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT59:CE59)","v":0},{"$nulls":16},54,null,"Summe Rechts- und Beratungskosten","Sum legislation and consultancy fees",54,{"v":0,"d":"0%"},"Summe Rechts- und Beratungskosten","Sum legislation and consultancy fees"]
[null,9,"Verschiedenes",{"$nulls":17},"Nebenkosten (%)",{"$nulls":31},9,"Verschiedenes",{"$nulls":15},9,"Verschiedenes",{"$nulls":29},55,null,"Verschiedenes","Miscellaneous",55,{"v":0,"d":"0%"},"Verschiedenes","Miscellaneous"]
[{"v":0,"d":"0%"},{"$f":"IF($D$4=-1, A61,\"\")","v":""},"Finanzaufwand / Zinsen *)",{"$f":"'7 Finanzierung|Financing'!D37","v":0},{"$f":"'7 Finanzierung|Financing'!E37","v":0},{"$f":"'7 Finanzierung|Financing'!F37","v":{"v":83.33333333333333,"d":"83"}},{"$f":"'7 Finanzierung|Financing'!G37","v":{"v":82.63888888888889,"d":"83"}},{"$f":"'7 Finanzierung|Financing'!H37","v":{"v":248.61111111111111,"d":"249"}},{"$f":"'7 Finanzierung|Financing'!I37","v":{"v":245.1388888888889,"d":"245"}},{"$f":"'7 Finanzierung|Financing'!J37","v":{"v":241.66666666666669,"d":"242"}},{"$f":"'7 Finanzierung|Financing'!K37","v":{"v":238.19444444444446,"d":"238"}},{"$f":"'7 Finanzierung|Financing'!L37","v":{"v":234.72222222222223,"d":"235"}},{"$f":"'7 Finanzierung|Financing'!M37","v":{"v":231.25,"d":"231"}},{"$f":"'7 Finanzierung|Financing'!N37","v":{"v":227.77777777777777,"d":"228"}},{"$f":"'7 Finanzierung|Financing'!O37","v":{"v":224.3055555555556,"d":"224"}},{"$f":"SUM(D61:O61)","v":{"v":2057.638888888889,"d":"2,058"}},{"$nulls":4},"Personalkosten",{"$f":"((V54*V55)+(V56*V57)+(V58*V59))*(1+V60)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V61:AG61)","v":0},{"$nulls":18},"","Finanzaufwand / Zinsen *)",{"$f":"IF($A61=$Q$2,D61*IF(OR($D$4=0,$D$4=3),$A61,$A61/(1+$A61)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC61:BN61)","v":0},null,null,"","Finanzaufwand / Zinsen *)",{"$f":"IF($A61=$Q$3,D61*IF(OR($D$4=0,$D$4=3),$A61,$A61/(1+$A61)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT61:CE61)","v":0},{"$nulls":16},56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Finance costs /  interest *)",56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Finance costs /  interest *)"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A62,\"\")","v":{"v":0.19,"d":"19%"}},"Reisekosten",null,null,100,100,100,100,100,100,100,100,100,100,{"v":1000,"d":"1,000"},{"$nulls":36},{"v":0.19,"d":"19%"},"Reisekosten",0,0,19,19,19,19,19,19,19,19,19,19,190,null,null,{"v":0.19,"d":"19%"},"Reisekosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},57,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Reisekosten","Travel expenses",57,{"v":0.19,"d":"19%"},"Reisekosten","Travel expenses"]
[{"v":0.07,"d":"7%"},{"$f":"IF($D$4<>1, A63,\"\")","v":{"v":0.07,"d":"7%"}},"Fachliteratur, Bücher",null,null,20,20,20,20,20,20,20,20,20,20,200,{"$nulls":36},{"v":0.07,"d":"7%"},"Fachliteratur, Bücher",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher",0,0,{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":14.000000000000002,"d":"14"},{"$nulls":16},58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Business literature",58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Business literature"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A64,\"\")","v":{"v":0.19,"d":"19%"}},"Schulungen",{"$nulls":7},{"v":1000,"d":"1,000"},{"$nulls":4},{"v":1000,"d":"1,000"},{"$nulls":36},{"v":0.19,"d":"19%"},"Schulungen",0,0,0,0,0,0,0,190,0,0,0,0,190,null,null,{"v":0.19,"d":"19%"},"Schulungen",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},59,{"v":0.19,"d":"19%"},"Schulungen","Training",59,{"v":0.19,"d":"19%"},"Schulungen","Training"]
[{"v":0,"d":"0%"},null,"Versicherungen, Berufsgenossenschaft, Handwerkskammer etc.",{"$nulls":12},0,{"$nulls":37},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},60,{"v":0.07,"d":"7%"},"Sonstiges","Others",60,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Verschiedenes",{"$f":"SUM(D61:D65)","v":0},{"$f":"SUM(E61:E65)","v":0},{"v":203.33333333333331,"d":"203"},{"v":202.63888888888889,"d":"203"},{"v":368.6111111111111,"d":"369"},{"v":365.1388888888889,"d":"365"},{"v":361.6666666666667,"d":"362"},{"v":1358.1944444444443,"d":"1,358"},{"v":354.72222222222223,"d":"355"},{"v":351.25,"d":"351"},{"v":347.77777777777777,"d":"348"},{"v":344.3055555555556,"d":"344"},{"v":4257.638888888889,"d":"4,258"},{"$nulls":37},"Summe Verschiedenes",{"$f":"SUM(BC61:BC65)","v":0},{"$f":"SUM(BD61:BD65)","v":0},19,19,19,19,19,209,19,19,19,19,380,{"$nulls":3},"Summe Verschiedenes",{"$f":"SUM(BT61:BT65)","v":0},{"$f":"SUM(BU61:BU65)","v":0},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":14.000000000000002,"d":"14"},{"$nulls":16},61,null,"Summe Verschiedenes","Sum miscellaneous",61,{"v":0,"d":"0%"},"Summe Verschiedenes","Sum miscellaneous"]
[null,null,"Summe Betriebskosten I",{"$f":"SUM(D6:D66)/2","v":0},{"$f":"SUM(E6:E66)/2","v":0},{"v":4143.333333333333,"d":"4,143"},{"v":4202.638888888889,"d":"4,203"},{"v":4428.611111111111,"d":"4,429"},{"v":9485.13888888889,"d":"9,485"},{"v":4341.666666666666,"d":"4,342"},{"v":5398.194444444445,"d":"5,398"},{"v":5294.722222222223,"d":"5,295"},{"v":4511.25,"d":"4,511"},{"v":4567.777777777777,"d":"4,568"},{"v":4624.305555555555,"d":"4,624"},{"$f":"SUM(P6:P66)/2","v":{"v":50997.63888888889,"d":"50,998"}},{"$f":"IF(P67<>SUM(P7:P66)/2,\"Fehler melden\",\"\")","v":""},{"$nulls":36},{"$f":"\"Summe MwSt \"&$Q$2*100&\"%\"","v":"Summe MwSt 19%"},{"$f":"SUM(BC6:BC66)/2","v":0},{"$f":"SUM(BD6:BD66)/2","v":0},437,{"v":448.4,"d":"448"},{"v":459.8,"d":"460"},{"v":1421.2,"d":"1,421"},{"v":444.6,"d":"445"},646,627,{"v":478.8,"d":"479"},{"v":490.2,"d":"490"},{"v":501.6,"d":"502"},{"v":5954.6,"d":"5,955"},{"$nulls":3},{"$f":"\"Summe MwSt \"&$Q$3*100&\"%\"","v":"Summe MwSt 7%"},{"$f":"SUM(BT6:BT66)/2","v":0},{"$f":"SUM(BU6:BU66)/2","v":0},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":1.4000000000000001,"d":"1"},{"v":14.000000000000002,"d":"14"},{"$nulls":18},"Summe Betriebskosten I","Sum operating costs I"]
[null,null,"Abschreibungen (aus \"3 Anschaffungen|Investment\")",{"$f":"'3 Anschaffungen|Investment'!E32","v":20},{"$f":"'3 Anschaffungen|Investment'!F32","v":20},{"$f":"'3 Anschaffungen|Investment'!G32","v":20},{"$f":"'3 Anschaffungen|Investment'!H32","v":20},{"$f":"'3 Anschaffungen|Investment'!I32","v":20},{"$f":"'3 Anschaffungen|Investment'!J32","v":20},{"$f":"'3 Anschaffungen|Investment'!K32","v":20},{"$f":"'3 Anschaffungen|Investment'!L32","v":20},{"$f":"'3 Anschaffungen|Investment'!M32","v":20},{"$f":"'3 Anschaffungen|Investment'!N32","v":20},{"$f":"'3 Anschaffungen|Investment'!O32","v":20},{"$f":"'3 Anschaffungen|Investment'!P32","v":20},{"$f":"SUM(D68:O68)","v":240},{"$nulls":86},"Abschreibungen (aus \"3 Anschaffungen|Investment\")","Depreciation (from \"3 Anschaffungen|Investment\")"]
[null,null,"Summe Betriebskosten II",{"$f":"SUM(D67:D68)","v":20},{"$f":"SUM(E67:E68)","v":20},{"$f":"SUM(F67:F68)","v":{"v":4163.333333333333,"d":"4,163"}},{"v":4222.638888888889,"d":"4,223"},{"v":4448.611111111111,"d":"4,449"},{"v":9505.13888888889,"d":"9,505"},{"v":4361.666666666666,"d":"4,362"},{"v":5418.194444444445,"d":"5,418"},{"v":5314.722222222223,"d":"5,315"},{"v":4531.25,"d":"4,531"},{"v":4587.777777777777,"d":"4,588"},{"v":4644.305555555555,"d":"4,644"},{"v":51237.63888888889,"d":"51,238"},{"$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 \"7 Finanzierung | Financing\" "]
[]
[null,null,{"$f":"IF($C$2=\"English\",CZ72,CY72)","v":"4a  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4a und 4c"},{"$nulls":99},"4a  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4a und 4c","4a-1 Annex: Disclosure of VAT (Difference between Tab. 4a-1 and 4-1c)"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY74,IF($C$2=\"English\",CZ74,DB74))& \"  \"  & $Q$2*100 &\"%\"","v":"Summe der angefallenen MwSt  19%"},{"$f":"BC67","v":{"v":0,"d":"0.0"}},{"$f":"BD67","v":{"v":0,"d":"0.0"}},{"v":437,"d":"437.0"},448.4,459.8,{"v":1421.2,"d":"1,421.2"},444.6,{"v":646,"d":"646.0"},{"v":627,"d":"627.0"},478.8,490.2,501.6,{"$f":"SUM(D73:O73)","v":{"v":5954.6,"d":"5,954.6"}},{"$nulls":86},"Summe der angefallenen MwSt","Sum VAT"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY74,IF($C$2=\"English\",CZ74,DB74))& \"  \"  & $Q$3*100 &\"%\"","v":"Summe der angefallenen MwSt  7%"},{"$f":"BT67","v":{"v":0,"d":"0.0"}},{"$f":"BU67","v":{"v":0,"d":"0.0"}},{"v":1.4000000000000001,"d":"1.4"},{"v":1.4000000000000001,"d":"1.4"},{"v":1.4000000000000001,"d":"1.4"},{"v":1.4000000000000001,"d":"1.4"},{"v":1.4000000000000001,"d":"1.4"},{"v":1.4000000000000001,"d":"1.4"},{"v":1.4000000000000001,"d":"1.4"},{"v":1.4000000000000001,"d":"1.4"},{"v":1.4000000000000001,"d":"1.4"},{"v":1.4000000000000001,"d":"1.4"},{"$f":"SUM(D74:O74)","v":{"v":14.000000000000002,"d":"14.0"}},{"$nulls":86},"Summe der angefallenen MwSt","Sum VAT"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY75,IF($C$2=\"English\",CZ75,DB75))","v":"Gesamtsumme angefallener MwSt"},{"$f":"D74+D73","v":{"v":0,"d":"0.0"}},{"$f":"E74+E73","v":{"v":0,"d":"0.0"}},438.4,{"v":449.79999999999995,"d":"449.8"},461.2,{"v":1422.6000000000001,"d":"1,422.6"},{"v":446,"d":"446.0"},647.4,628.4,480.2,{"v":491.59999999999997,"d":"491.6"},{"v":503,"d":"503.0"},{"$f":"SUM(D75:O75)","v":{"v":5968.6,"d":"5,968.6"}},{"$nulls":86},"Gesamtsumme angefallener MwSt","Total sum VAT"]
[{"$nulls":6},{"$f":"IF($C$2=\"English\",G78,G77)","v":"Betriebskosten II für das Jahr 2016 (ohne MwSt)"},null,null,{"$f":"IF($C$2=\"English\",J78,J77)","v":"Betriebskosten II für die Jahre 2016 - 2020 (ohne MwSt)"}]
[{"$nulls":6},{"$f":"\"Betriebskosten II für das Jahr \" &'1 Pers.Ausgaben|Pers Expenses'!C4&\" (\" & 'Deckblatt Gruender|Data Founder'!J1 &  \")\"","v":"Betriebskosten II für das Jahr 2016 (ohne MwSt)"},null,null,{"$f":"\"Betriebskosten II für die Jahre \" &'1 Pers.Ausgaben|Pers Expenses'!$C$4 & \" - \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4+4& \" (\" & 'Deckblatt Gruender|Data Founder'!$J$1 & \")\"","v":"Betriebskosten II für die Jahre 2016 - 2020 (ohne MwSt)"}]
[{"$nulls":6},{"$f":"\"Operation Expenses II for Year \"&'1 Pers.Ausgaben|Pers Expenses'!C4&\" (\"&'Deckblatt Gruender|Data Founder'!K1&\")\"","v":"Operation Expenses II for Year 2016 (w/o VAT)"},null,null,{"$f":"\"Operation Expense II  for Years \" &'1 Pers.Ausgaben|Pers Expenses'!$C$4 & \" - \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4+4 &\" (\" & 'Deckblatt Gruender|Data Founder'!$K$1 & \")\"","v":"Operation Expense II  for Years 2016 - 2020 (w/o VAT)"}]
[null,{"$f":"IF($C$2=\"English\",CZ79,CY79)","v":"4b Betriebskosten für die Jahre 2016 - 2020 in EUR (ohne MwSt) "},{"$nulls":18},{"$f":"IF($C$2=\"English\",DD79,DC79)","v":"Nebenrechnung für andere Positionen"},{"$nulls":77},"Nebenrechnung für andere Positionen","Ancillary: Account for other Positions",null,null,{"$f":"\"4b Betriebskosten für die Jahre \" &'1 Pers.Ausgaben|Pers Expenses'!$C$4& \" - \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4+4 &\" in EUR\" & \" (\" & IF(OR($D$4=1,$D$4=2),\"mit MwSt\",\"ohne MwSt\")& \") \"","v":"4b Betriebskosten für die Jahre 2016 - 2020 in EUR (ohne MwSt) "},{"$f":"\"4b Operating Expense for Years  \" &'1 Pers.Ausgaben|Pers Expenses'!$C$4& \" - \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4+4 &\" in EUR\" & \"  (\" & IF(OR($D$4=1,$D$4=2),\"incl. VAT\",\"w/o VAT\")& \") \"& \") \"","v":"4b Operating Expense for Years  2016 - 2020 in EUR  (w/o VAT) ) "},null,null,"Nebenrechnung für andere Positionen","Ancillary Account for other Positions"]
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[null,{"$f":"B6","v":1},{"$f":"C6","v":"Bürokosten"},{"$nulls":49},{"$f":"BA6","v":1},"Bürokosten",{"$nulls":15},{"$f":"BR6","v":1},"Bürokosten"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Raummiete",{"$f":"P7","v":{"v":5000,"d":"5,000"}},{"v":6000,"d":"6,000"},{"v":6000,"d":"6,000"},{"v":6000,"d":"6,000"},{"v":6000,"d":"6,000"},{"$nulls":44},{"$f":"BA7","v":{"v":0.19,"d":"19%"}},"Raummiete",{"$f":"BO7","v":950},{"$f":"IF($A83=$Q$2,E83*IF(OR($D$4=0,$D$4=3),$A83,$A83/(1+$A83)),0)","v":{"v":1140,"d":"1,140"}},{"v":1140,"d":"1,140"},{"v":1140,"d":"1,140"},{"v":1140,"d":"1,140"},{"$nulls":10},{"$f":"BR7","v":{"v":0.19,"d":"19%"}},"Raummiete",{"$f":"CF7","v":0},{"$f":"IF($A83=$Q$3,E83*IF(OR($D$4=0,$D$4=3),$A83,$A83/(1+$A83)),0)","v":0},0,0,0,{"$nulls":25},{"$f":"CX7","v":{"v":0.19,"d":"19%"}}]
[{"$f":"A8","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",500,600,600,600,600,{"$nulls":44},{"$f":"BA8","v":{"v":0.19,"d":"19%"}},"Strom, Wasser, Heizung, sonst. Nebenkosten",95,114,114,114,114,{"$nulls":10},{"$f":"BR8","v":{"v":0.19,"d":"19%"}},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,{"$nulls":25},{"v":0.19,"d":"19%"}]
[{"$f":"A9","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto",500,600,600,600,600,{"$nulls":44},{"$f":"BA9","v":{"v":0.19,"d":"19%"}},"Telefon, Fax, Internet, Porto",95,114,114,114,114,{"$nulls":10},{"$f":"BR9","v":{"v":0.19,"d":"19%"}},"Telefon, Fax, Internet, Porto",0,0,0,0,0,{"$nulls":25},{"v":0.19,"d":"19%"}]
[{"$f":"A10","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",0,{"$nulls":48},{"$f":"BA10","v":{"v":0.19,"d":"19%"}},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",0,0,0,0,0,{"$nulls":10},{"$f":"BR10","v":{"v":0.19,"d":"19%"}},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",0,0,0,0,0,{"$nulls":25},{"v":0.19,"d":"19%"}]
[{"$f":"A11","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)",0,{"$nulls":48},{"$f":"BA11","v":{"v":0.19,"d":"19%"}},"IT (Lizenzen, Windows, Office, Wartung)",0,0,0,0,0,{"$nulls":10},{"$f":"BR11","v":{"v":0.19,"d":"19%"}},"IT (Lizenzen, Windows, Office, Wartung)",0,0,0,0,0,{"$nulls":25},{"v":0.19,"d":"19%"}]
[{"$f":"A12","v":{"v":0.19,"d":"19%"}},{"$f":"A12","v":{"v":0.19,"d":"19%"}},"Studio-/ Büro-Miete inkl. Nebenkosten",{"v":1000,"d":"1,000"},{"v":1200,"d":"1,200"},{"v":1200,"d":"1,200"},{"v":1200,"d":"1,200"},{"v":1200,"d":"1,200"},{"$nulls":12},{"$f":"IF($C$2=\"English\",DD88,DC88)","v":"Gesamtsumme"},{"$f":"SUM(V82:V87)","v":{"v":0,"d":"0.00"}},{"$f":"SUM(W82:W87)","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$f":"SUM(V88:AG88)","v":{"v":0,"d":"0.00"}},{"$nulls":18},{"$f":"AZ12","v":{"v":0,"d":"0%"}},"Sonstiges",190,228,228,228,228,{"$nulls":10},{"$f":"BQ12","v":{"v":0,"d":"0%"}},"Sonstiges",0,0,0,0,0,{"$nulls":22},"Gesamtsumme","Total sum",null,{"v":0.19,"d":"19%"},{"$nulls":4},"Gesamtsumme","Total sum"]
[null,null,"Summe Bürokosten",{"v":7000,"d":"7,000"},{"$f":"SUM(E83:E88)","v":{"v":8400,"d":"8,400"}},{"$f":"SUM(F83:F88)","v":{"v":8400,"d":"8,400"}},{"$f":"SUM(G83:G88)","v":{"v":8400,"d":"8,400"}},{"$f":"SUM(H83:H88)","v":{"v":8400,"d":"8,400"}},{"$nulls":45},"Summe Bürokosten",{"v":1330,"d":"1,330"},{"$f":"SUM(BD83:BD88)","v":{"v":1596,"d":"1,596"}},{"v":1596,"d":"1,596"},{"v":1596,"d":"1,596"},{"v":1596,"d":"1,596"},{"$nulls":11},"Summe Bürokosten",0,{"$f":"SUM(BU83:BU88)","v":0},0,0,0]
[null,2,"Produktionskosten",{"$nulls":49},2,"Produktionskosten",{"$nulls":15},2,"Produktionskosten"]
[{"$f":"A15","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Raummiete",0,{"$nulls":48},{"$f":"BA15","v":{"v":0.19,"d":"19%"}},"Raummiete",{"$f":"BO15","v":0},{"$f":"IF($A91=$Q$2,E91*IF(OR($D$4=0,$D$4=3),$A91,$A91/(1+$A91)),0)","v":0},0,0,0,{"$nulls":10},{"$f":"BR15","v":{"v":0.19,"d":"19%"}},"Raummiete",{"$f":"CF15","v":0},{"$f":"IF($A91=$Q$3,E91*IF(OR($D$4=0,$D$4=3),$A91,$A91/(1+$A91)),0)","v":0},0,0,0,{"$nulls":25},{"$f":"CX15","v":{"v":0.19,"d":"19%"}}]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,{"$nulls":16},{"$f":"U81+1","v":2017},{"$f":"V81","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":19},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,{"$nulls":10},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,{"$nulls":25},{"v":0.19,"d":"19%"}]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",{"v":9340,"d":"9,340"},{"v":10900,"d":"10,900"},{"v":12600,"d":"12,600"},{"v":16300,"d":"16,300"},{"v":22200,"d":"22,200"},{"$nulls":44},{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",{"v":1774.6,"d":"1,775"},{"v":2071,"d":"2,071"},{"v":2394,"d":"2,394"},{"v":3097,"d":"3,097"},{"v":4218,"d":"4,218"},{"$nulls":10},{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",0,0,0,0,0,{"$nulls":25},{"v":0.19,"d":"19%"}]
[{"v":0.07,"d":"7%"},{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",0,{"$nulls":48},{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",0,0,0,0,0,{"$nulls":10},{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",0,0,0,0,0,{"$nulls":25},{"v":0.07,"d":"7%"}]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter",{"v":1000,"d":"1,000"},{"v":1400,"d":"1,400"},{"v":1400,"d":"1,400"},{"v":1400,"d":"1,400"},{"v":1400,"d":"1,400"},{"$nulls":44},{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter",190,266,266,266,266,{"$nulls":10},{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter",0,0,0,0,0,{"$nulls":25},{"v":0.19,"d":"19%"}]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen",0,{"$nulls":48},{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen",0,0,0,0,0,{"$nulls":10},{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen",0,0,0,0,0,{"$nulls":25},{"v":0.19,"d":"19%"}]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen",{"v":2000,"d":"2,000"},{"v":2400,"d":"2,400"},{"v":2400,"d":"2,400"},{"v":2400,"d":"2,400"},{"v":2400,"d":"2,400"},{"$nulls":44},{"$f":"BA21","v":{"v":0.19,"d":"19%"}},"Instandhaltung und Reparaturen",380,456,456,456,456,{"$nulls":10},{"$f":"BR21","v":{"v":0.19,"d":"19%"}},"Instandhaltung und Reparaturen",0,0,0,0,0,{"$nulls":25},{"v":0.19,"d":"19%"}]
[{"$f":"A22","v":{"v":0.19,"d":"19%"}},{"$f":"A22","v":{"v":0.19,"d":"19%"}},"Verbrauchsmaterialien Studio  5.000 Euro, Büro 2000",0,{"$nulls":48},{"$f":"AZ22","v":{"v":0,"d":"0%"}},{"$f":"BB22","v":"Sonstiges"},0,0,0,0,0,{"$nulls":10},{"$f":"BQ22","v":{"v":0,"d":"0%"}},{"$f":"BS22","v":"Sonstiges"},0,0,0,0,0,{"$nulls":25},{"v":0.19,"d":"19%"}]
[null,null,"Summe Produktionskosten",{"v":12340,"d":"12,340"},{"$f":"SUM(E91:E98)","v":{"v":14700,"d":"14,700"}},{"$f":"SUM(F91:F98)","v":{"v":16400,"d":"16,400"}},{"$f":"SUM(G91:G98)","v":{"v":20100,"d":"20,100"}},{"$f":"SUM(H91:H98)","v":{"v":26000,"d":"26,000"}},{"$nulls":12},{"$f":"U88","v":"Gesamtsumme"},{"$f":"SUM(V93:V98)","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$f":"SUM(V99:AG99)","v":{"v":0,"d":"0.00"}},{"$nulls":19},"Summe Produktionskosten",{"v":2344.6,"d":"2,345"},{"$f":"SUM(BD91:BD98)","v":{"v":2793,"d":"2,793"}},{"v":3116,"d":"3,116"},{"v":3819,"d":"3,819"},{"v":4940,"d":"4,940"},{"$nulls":11},"Summe Produktionskosten",0,{"$f":"SUM(BU91:BU98)","v":0},0,0,0]
[null,3,"Personalkosten (nur Angestellte)",{"$nulls":49},3,"Personalkosten (nur Angestellte)",{"$nulls":15},3,"Personalkosten (nur Angestellte)"]
[{"$f":"A25","v":{"v":0,"d":"0%"}},{"$f":"B25","v":{"v":0,"d":"0%"}},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"v":17400,"d":"17,400"},{"v":21924,"d":"21,924"},{"v":23020.2,"d":"23,020"},{"v":24171.210000000003,"d":"24,171"},{"v":25379.770500000002,"d":"25,380"},{"$nulls":44},{"$f":"BA25","v":{"v":0,"d":"0%"}},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$f":"BO25","v":0},{"$f":"IF($A101=$Q$2,E101*IF(OR($D$4=0,$D$4=3),$A101,$A101/(1+$A101)),0)","v":0},0,0,0,{"$nulls":10},{"$f":"BR25","v":{"v":0,"d":"0%"}},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$f":"CF25","v":0},{"$f":"IF($A101=$Q$3,E101*IF(OR($D$4=0,$D$4=3),$A101,$A101/(1+$A101)),0)","v":0},0,0,0,{"$nulls":25},{"$f":"CX25","v":{"v":0,"d":"0%"}}]
[{"$f":"A26","v":{"v":0.19,"d":"19%"}},{"$f":"A26","v":{"v":0.19,"d":"19%"}},"Sonstiges",0,{"$nulls":48},{"$f":"AZ26","v":{"v":0,"d":"0%"}},"Sonstiges",{"$f":"BO26","v":0},0,0,0,0,{"$nulls":10},{"$f":"BQ26","v":{"v":0,"d":"0%"}},"Sonstiges",{"$f":"CF26","v":0},0,0,0,0,{"$nulls":25},{"$f":"CX26","v":{"v":0.19,"d":"19%"}}]
[null,null,"Summe Personalkosten",{"v":17400,"d":"17,400"},{"$f":"SUM(E101:E102)","v":{"v":21924,"d":"21,924"}},{"$f":"SUM(F101:F102)","v":{"v":23020.2,"d":"23,020"}},{"$f":"SUM(G101:G102)","v":{"v":24171.210000000003,"d":"24,171"}},{"$f":"SUM(H101:H102)","v":{"v":25379.770500000002,"d":"25,380"}},{"$nulls":12},{"$f":"U92+1","v":2018},{"$f":"V81","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":20},"Summe Personalkosten",{"$f":"BO27","v":0},{"$f":"SUM(BD101:BD102)","v":0},0,0,0,{"$nulls":11},"Summe Personalkosten",{"$f":"CF27","v":0},{"$f":"SUM(BU101:BU102)","v":0},0,0,0]
[null,4,"Reisekosten",{"$nulls":49},4,"Reisekosten",{"$nulls":15},4,"Reisekosten"]
[{"$f":"A29","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Fahrtkosten",{"v":1000,"d":"1,000"},{"v":1000,"d":"1,000"},{"v":1500,"d":"1,500"},{"v":1000,"d":"1,000"},{"v":1000,"d":"1,000"},{"$nulls":44},{"$f":"BA29","v":{"v":0.19,"d":"19%"}},"Fahrtkosten",{"$f":"BO29","v":190},{"$f":"IF($A105=$Q$2,E105*IF(OR($D$4=0,$D$4=3),$A105,$A105/(1+$A105)),0)","v":190},285,190,190,{"$nulls":10},{"$f":"BR29","v":{"v":0.19,"d":"19%"}},"Fahrtkosten",{"$f":"CF29","v":0},{"$f":"IF($A105=$Q$3,E105*IF(OR($D$4=0,$D$4=3),$A105,$A105/(1+$A105)),0)","v":0},0,0,0,{"$nulls":25},{"$f":"CX29","v":{"v":0.19,"d":"19%"}}]
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[{"$f":"IF(C2=\"English\",\"Choose VAT\",\"Auswahl MwSt\")","v":"Auswahl MwSt"},null,{"$f":"'Deckblatt Gruender|Data Founder'!$D$8","v":"Deutsch"},{"$nulls":13},{"v":0.19,"d":"19%"},null,null,"Aufgaben und/oder Kommentar",{"$nulls":80},"Zeilen","Steuersatz",null,null,"Zeilen","Steuersatz",{"$nulls":6},"Jan.","Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"\"Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Jahr 2016"},{"$f":"\"Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+1","v":"Jahr 2017"}]
[null,{"$f":"IF($C$2=\"English\",CZ3,CY3)","v":"4a-1 Betriebskosten für das Jahr 2016 in EUR (ohne MwSt) "},{"$nulls":14},{"v":0.07,"d":"7%"},null,null,"To Do list / Comments",{"$f":"IF($C$2=\"English\",CV5,CU5)","v":"Nebenrechung Personalkosten"},{"$nulls":79},"Original",null,{"$f":"\"4a-1 Betriebskosten für das Jahr \" &'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" in EUR\" & \" (\" & IF(OR($D$4=1,$D$4=2),\"mit MwSt\",\"ohne MwSt\")& \") \"","v":"4a-1 Betriebskosten für das Jahr 2016 in EUR (ohne MwSt) "},{"$f":"\"4a-1 Operating Cost for Year \" &'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" in EUR\" & \" (\" &IF(OR($D$4=1,$D$4=2),\"incl. VAT\",\"w/o VAT\")& \") \"","v":"4a-1 Operating Cost for Year 2016 in EUR (w/o VAT) "},"DATEV",{"$nulls":7},"Jan","Feb","Mar","Apr","May","June","July","Aug","Sept","Oct","Nov","Dec",{"$f":"\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Year 2016"},{"$f":"\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+1","v":"Year 2017"}]
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[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",{"$nulls":12},0,{"$nulls":4},{"$f":"IF($C$2=\"English\",CV8,CU8)","v":" Anzahl Mitarbeiter"},{"$nulls":31},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14}," Anzahl Mitarbeiter","No of Employees",3,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs",3,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs"]
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[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",{"$nulls":12},0,{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":31},{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14}," Anzahl Mitarbeiter","No of Employees",5,{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)","Low value assets (office furniture,  facilities, ...)",4,{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto","Phone, fax, internet, postage"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)",{"$nulls":12},0,{"$nulls":4},"Gehalt3",{"$nulls":31},{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14},"Gehalt3","Salery3",6,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)","IT (licenses, windows, office, maintenace, ...)",6,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)","IT (licenses, windows, office, maintenace, ...)"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Sonstiges",100,100,100,100,100,100,100,100,100,100,100,100,{"v":1200,"d":"1,200"},{"$nulls":4},"Nebenkosten (%)",{"$nulls":32},"Sonstiges",19,19,19,19,19,19,19,19,19,19,19,19,228,{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14},"Nebenkosten (%)","Additional Expenses (%)",7,{"v":0.19,"d":"19%"},"Sonstiges","Others",7,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Bürokosten",{"$f":"SUM(D7:D12)","v":200},{"$f":"SUM(E7:E12)","v":200},200,200,200,200,200,200,200,200,200,200,{"$f":"SUM(D13:O13)","v":{"v":2400,"d":"2,400"}},{"$nulls":4},"Gehaltssumme",{"$f":"((V6*V7)+(V8*V9)+(V10*V11))*(1+V12)","v":0},{"$f":"((W6*W7)+(W8*W9)+(W10*W11))*(1+W12)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V13:AG13)","v":0},{"$nulls":19},"Summe Bürokosten",{"$f":"SUM(BC7:BC12)","v":38},{"$f":"SUM(BD7:BD12)","v":38},38,38,38,38,38,38,38,38,38,38,{"$f":"SUM(BC13:BN13)","v":456},{"$nulls":3},"Summe Bürokosten",{"$f":"SUM(BT7:BT12)","v":0},{"$f":"SUM(BU7:BU12)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT13:CE13)","v":0},{"$nulls":14},"Gehaltssumme","Payroll",8,null,{"$f":"\"Summe \" &CY6","v":"Summe Bürokosten"},"Sum office expences",8,{"v":0,"d":"0%"},"Summe Bürokosten","Sum office expences"]
[null,2,"Produktionskosten",{"$nulls":49},2,"Produktionskosten",{"$nulls":15},2,"Produktionskosten",{"$nulls":29},9,null,"Produktionskosten","Production costs",9,{"v":0,"d":"0%"},"Produktionskosten","Production costs"]
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[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},11,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs",11,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",740,{"v":1520,"d":"1,520"},{"v":2380,"d":"2,380"},{"v":3320,"d":"3,320"},{"v":4340,"d":"4,340"},{"v":5440,"d":"5,440"},{"v":6120,"d":"6,120"},{"v":6880,"d":"6,880"},{"v":7720,"d":"7,720"},{"v":8640,"d":"8,640"},{"v":9640,"d":"9,640"},{"v":10720,"d":"10,720"},{"$f":"SUM(D17:O17)","v":{"v":67460,"d":"67,460"}},{"$nulls":4},{"$f":"E153","v":2017},{"$f":"V5","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":19},{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",{"v":140.6,"d":"141"},{"v":288.8,"d":"289"},{"v":452.2,"d":"452"},{"v":630.8,"d":"631"},{"v":824.6,"d":"825"},{"v":1033.6,"d":"1,034"},{"v":1162.8,"d":"1,163"},{"v":1307.2,"d":"1,307"},{"v":1466.8,"d":"1,467"},{"v":1641.6,"d":"1,642"},{"v":1831.6,"d":"1,832"},{"v":2036.8,"d":"2,037"},{"$f":"SUM(BC17:BN17)","v":{"v":12817.4,"d":"12,817"}},null,null,{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},12,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"\"Materialaufwand zur Produktion (\"&$Q$2*100 &\"%)\"","v":"Materialaufwand zur Produktion (19%)"},{"$f":"\"Cost of production material  (\"&$Q$2*100 &\"%)\"","v":"Cost of production material  (19%)"},12,{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)","Cost of production material  (19%)"]
[{"$f":"$Q$3","v":{"v":0.07,"d":"7%"}},{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",{"$nulls":12},0,{"$nulls":4},{"$f":"U6","v":" Anzahl Mitarbeiter"},{"$nulls":31},{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},13,{"$f":"$Q$3","v":{"v":0.07,"d":"7%"}},{"$f":"\"Materialaufwand zur Produktion (\"&$Q$3*100 &\"%)\"","v":"Materialaufwand zur Produktion (7%)"},{"$f":"\"Cost for materials for production  (\"&$Q$3*100 &\"%)\"","v":"Cost for materials for production  (7%)"},13,{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)","Cost for materials for production  (7%)"]
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[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen",{"$nulls":12},0,{"$nulls":4},"Gehalt2",{"$nulls":31},{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},16,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Instandhaltung und Reparaturen","Maintenace and repairs",16,{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen","Maintenace and repairs"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Sonstiges",{"$nulls":12},0,{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":32},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},17,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",17,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Produktionskosten",{"$f":"SUM(D15:D22)","v":840},{"$f":"SUM(E15:E22)","v":{"v":1620,"d":"1,620"}},{"$f":"SUM(F15:F22)","v":{"v":2480,"d":"2,480"}},{"v":3420,"d":"3,420"},{"v":4440,"d":"4,440"},{"v":5540,"d":"5,540"},{"v":6220,"d":"6,220"},{"v":6980,"d":"6,980"},{"v":7820,"d":"7,820"},{"v":8740,"d":"8,740"},{"v":9740,"d":"9,740"},{"v":10820,"d":"10,820"},{"$f":"SUM(D23:O23)","v":{"v":68660,"d":"68,660"}},{"$nulls":4},"Gehalt3",{"$nulls":32},"Summe Produktionskosten",{"$f":"SUM(BC15:BC22)","v":{"v":159.6,"d":"160"}},{"$f":"SUM(BD15:BD22)","v":{"v":307.8,"d":"308"}},{"v":471.2,"d":"471"},{"v":649.8,"d":"650"},{"v":843.6,"d":"844"},{"v":1052.6,"d":"1,053"},{"v":1181.8,"d":"1,182"},{"v":1326.2,"d":"1,326"},{"v":1485.8,"d":"1,486"},{"v":1660.6,"d":"1,661"},{"v":1850.6,"d":"1,851"},{"v":2055.8,"d":"2,056"},{"$f":"SUM(BC23:BN23)","v":{"v":13045.400000000001,"d":"13,045"}},{"$nulls":3},"Summe Produktionskosten",{"$f":"SUM(BT15:BT22)","v":0},{"$f":"SUM(BU15:BU22)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},18,null,{"$f":"\"Summe \"&CY14","v":"Summe Produktionskosten"},"Sum production costs ",18,{"v":0,"d":"0%"},"Summe Produktionskosten","Sum production costs "]
[null,3,"Personalkosten (nur Angestellte)",{"$nulls":17},"Nebenkosten (%)",{"$nulls":31},3,"Personalkosten (nur Angestellte)",{"$nulls":15},3,"Personalkosten (nur Angestellte)",{"$nulls":29},19,null,"Personalkosten (nur Angestellte)","Personnel costs  (salery personel only)",19,{"v":0,"d":"0%"},"Personalkosten (nur Angestellte)","Personnel costs  (salery personel only)"]
[{"v":0,"d":"0%"},{"$f":"IF($D$4<>1, A25,\"\")","v":{"v":0,"d":"0%"}},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",0,0,0,0,0,0,540,540,540,540,540,540,{"$f":"SUM(D25:O25)","v":{"v":3240,"d":"3,240"}},{"$nulls":4},"Gehaltssumme",{"$f":"((V18*V19)+(V20*V21)+(V22*V23))*(1+V24)","v":0},{"$f":"((W18*W19)+(W20*W21)+(W22*W23))*(1+W24)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V25:AG25)","v":0},{"$nulls":18},{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$f":"IF($A25=$Q$2,D25*IF(OR($D$4=0,$D$4=3),$A25,$A25/(1+$A25)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC25:BN25)","v":0},null,null,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$f":"IF($A25=$Q$3,D25*IF(OR($D$4=0,$D$4=3),$A25,$A25/(1+$A25)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT25:CE25)","v":0},{"$nulls":16},20,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)","Wages, saleries with additional costs (s. ancillary account)",20,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)","Wages, saleries with additional costs (s. ancillary account)"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A26,\"\")","v":{"v":0.19,"d":"19%"}},"Sonstiges",{"$nulls":12},{"$f":"SUM(D26:O26)","v":0},{"$nulls":37},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC26:BN26)","v":0},{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT26:CE26)","v":0},{"$nulls":16},21,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",21,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Personalkosten",{"$f":"SUM(D25:D26)","v":0},{"$f":"SUM(E25:E26)","v":0},0,0,0,0,540,540,540,540,540,540,{"$f":"SUM(D27:O27)","v":{"v":3240,"d":"3,240"}},{"$nulls":37},"Summe Personalkosten",{"$f":"SUM(BC25:BC26)","v":0},{"$f":"SUM(BD25:BD26)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC27:BN27)","v":0},{"$nulls":3},"Summe Personalkosten",{"$f":"SUM(BT25:BT26)","v":0},{"$f":"SUM(BU25:BU26)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT27:CE27)","v":0},{"$nulls":16},22,null,"Summe Personalkosten","Sum personal costs ",22,{"v":0,"d":"0%"},"Summe Personalkosten","Sum personal costs "]
[null,4,"Reisekosten",{"$nulls":49},4,"Reisekosten",{"$nulls":15},4,"Reisekosten",{"$nulls":29},23,null,"Reisekosten","Travel expenses",23,{"v":0,"d":"0%"},"Reisekosten","Travel expenses"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A29,\"\")","v":{"v":0.19,"d":"19%"}},"Fahrtkosten",100,100,100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D29:O29)","v":{"v":1200,"d":"1,200"}},{"$nulls":4},{"$f":"F153","v":2018},{"$f":"V17","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":19},{"v":0.19,"d":"19%"},"Fahrtkosten",{"$f":"IF($A29=$Q$2,D29*IF(OR($D$4=0,$D$4=3),$A29,$A29/(1+$A29)),0)","v":19},19,19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC29:BN29)","v":228},null,null,{"v":0.19,"d":"19%"},"Fahrtkosten",{"$f":"IF($A29=$Q$3,D29*IF(OR($D$4=0,$D$4=3),$A29,$A29/(1+$A29)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT29:CE29)","v":0},{"$nulls":16},24,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Fahrtkosten","Travel expenses",24,{"v":0.19,"d":"19%"},"Fahrtkosten","Travel expenses"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A30,\"\")","v":{"v":0.19,"d":"19%"}},"Reisekostenpauschalen",{"$nulls":12},{"$f":"SUM(D30:O30)","v":0},{"$nulls":4},{"$f":"U6","v":" Anzahl Mitarbeiter"},{"$nulls":31},{"v":0.19,"d":"19%"},"Reisekostenpauschalen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC30:BN30)","v":0},null,null,{"v":0.19,"d":"19%"},"Reisekostenpauschalen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT30:CE30)","v":0},{"$nulls":16},25,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Reisekostenpauschalen","Travelling allowances ",25,{"v":0.19,"d":"19%"},"Reisekostenpauschalen","Travelling allowances "]
[{"$f":"$Q$3","v":{"v":0.07,"d":"7%"}},{"$f":"IF($D$4<>1, A31,\"\")","v":{"v":0.07,"d":"7%"}},"Übernachtungen",{"$nulls":12},{"$f":"SUM(D31:O31)","v":0},{"$nulls":4},"Gehalt1",{"$nulls":31},{"v":0.07,"d":"7%"},"Übernachtungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC31:BN31)","v":0},null,null,{"v":0.07,"d":"7%"},"Übernachtungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT31:CE31)","v":0},{"$nulls":16},26,{"$f":"$Q$3","v":{"v":0.07,"d":"7%"}},"Übernachtungen","Accomodations",26,{"v":0.07,"d":"7%"},"Übernachtungen","Accomodations"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A32,\"\")","v":{"v":0.19,"d":"19%"}},"Sonstiges",{"$nulls":12},{"$f":"SUM(D32:O32)","v":0},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":32},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC32:BN32)","v":0},{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT32:CE32)","v":0},{"$nulls":16},27,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",27,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Reisekosten",{"$f":"SUM(D29:D32)","v":100},{"$f":"SUM(E29:E32)","v":100},100,100,100,100,100,100,100,100,100,{"$f":"SUM(O29:O32)","v":100},{"$f":"SUM(D33:O33)","v":{"v":1200,"d":"1,200"}},{"$nulls":4},"Gehalt2",{"$nulls":32},"Summe Reisekosten",{"$f":"SUM(BC29:BC32)","v":19},{"$f":"SUM(BD29:BD32)","v":19},19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC33:BN33)","v":228},{"$nulls":3},"Summe Reisekosten",{"$f":"SUM(BT29:BT32)","v":0},{"$f":"SUM(BU29:BU32)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT33:CE33)","v":0},{"$nulls":16},28,null,{"$f":"\"Summe \" &CY28","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":31},5,"Versicherungen und Beiträge (betrieblich!)",{"$nulls":15},5,"Versicherungen und Beiträge (betrieblich!)",{"$nulls":29},29,null,"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions",29,{"v":0,"d":"0%"},"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A35,\"\")","v":{"v":0.19,"d":"19%"}},"Haftpflicht",{"$nulls":12},{"$f":"SUM(D35:O35)","v":0},{"$nulls":4},"Gehalt3",{"$nulls":31},{"v":0.19,"d":"19%"},"Haftpflicht",{"$f":"IF($A35=$Q$2,D35*IF(OR($D$4=0,$D$4=3),$A35,$A35/(1+$A35)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC35:BN35)","v":0},null,null,{"v":0.19,"d":"19%"},"Haftpflicht",{"$f":"IF($A35=$Q$3,D35*IF(OR($D$4=0,$D$4=3),$A35,$A35/(1+$A35)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT35:CE35)","v":0},{"$nulls":16},30,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Haftpflicht","Insurance ",30,{"v":0.19,"d":"19%"},"Haftpflicht","Insurance "]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A36,\"\")","v":{"v":0.19,"d":"19%"}},"Rechtschutzversicherung",100,100,100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D36:O36)","v":{"v":1200,"d":"1,200"}},{"$nulls":4},"Nebenkosten (%)",{"$nulls":31},{"v":0.19,"d":"19%"},"Rechtschutzversicherung",19,19,19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC36:BN36)","v":228},null,null,{"v":0.19,"d":"19%"},"Rechtschutzversicherung",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT36:CE36)","v":0},{"$nulls":16},31,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Rechtschutzversicherung","Legal costs insurance",31,{"v":0.19,"d":"19%"},"Rechtschutzversicherung","Legal costs insurance"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A37,\"\")","v":{"v":0.19,"d":"19%"}},"Beiträge (IHK, Berufsverbände, ...)",{"$nulls":12},{"$f":"SUM(D37:O37)","v":0},{"$nulls":4},"Gehaltssumme",{"$f":"((V30*V31)+(V32*V33)+(V34*V35))*(1+V36)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V37:AG37)","v":0},{"$nulls":18},{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC37:BN37)","v":0},null,null,{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT37:CE37)","v":0},{"$nulls":16},32,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)",32,{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A38,\"\")","v":{"v":0.19,"d":"19%"}},"Sonstiges",{"$nulls":12},{"$f":"SUM(D38:O38)","v":0},{"$nulls":36},"","Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC38:BN38)","v":0},null,null,"","Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT38:CE38)","v":0},{"$nulls":16},33,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",33,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(D35:D38)","v":100},{"$f":"SUM(E35:E38)","v":100},100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D39:O39)","v":{"v":1200,"d":"1,200"}},{"$nulls":37},"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(BC35:BC38)","v":19},{"$f":"SUM(BD35:BD38)","v":19},19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC39:BN39)","v":228},{"$nulls":3},"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(BT35:BT38)","v":0},{"$f":"SUM(BU35:BU38)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT39:CE39)","v":0},{"$nulls":16},34,null,{"$f":"\"Summe \"&CY34","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",{"$nulls":49},6,"KFZ Kosten / Betriebliche Nutzung",{"$nulls":15},6,"KFZ Kosten / Betriebliche Nutzung",{"$nulls":29},35,null,"KFZ Kosten / Betriebliche Nutzung","Vehicle expenses for operational use",35,{"v":0,"d":"0%"},"KFZ Kosten / Betriebliche Nutzung","Vehicle expenses for operational use"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A41,\"\")","v":{"v":0.19,"d":"19%"}},"Leasingraten Kfz",100,100,100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D41:O41)","v":{"v":1200,"d":"1,200"}},{"$nulls":4},{"$f":"G153","v":2019},{"$f":"V5","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":19},{"v":0.19,"d":"19%"},"Leasingraten Kfz",{"$f":"IF($A41=$Q$2,D41*IF(OR($D$4=0,$D$4=3),$A41,$A41/(1+$A41)),0)","v":19},19,19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC41:BN41)","v":228},null,null,{"v":0.19,"d":"19%"},"Leasingraten Kfz",{"$f":"IF($A41=$Q$3,D41*IF(OR($D$4=0,$D$4=3),$A41,$A41/(1+$A41)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT41:CE41)","v":0},{"$nulls":16},36,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Leasingraten Kfz","Vehicle leasing rates",36,{"v":0.19,"d":"19%"},"Leasingraten Kfz","Vehicle leasing rates"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A42,\"\")","v":{"v":0.19,"d":"19%"}},"Versicherungen/Kfz-Steuer",100,100,100,100,100,100,100,100,100,100,100,100,{"v":1200,"d":"1,200"},{"$nulls":4},{"$f":"U30","v":" Anzahl Mitarbeiter"},{"$nulls":31},{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer",19,19,19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC42:BN42)","v":228},null,null,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT42:CE42)","v":0},{"$nulls":16},37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurances / tax on cars",37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurances / tax on cars"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A43,\"\")","v":{"v":0.19,"d":"19%"}},"Fahrzeugkosten (Tanken und Reparatur)",{"$nulls":12},0,{"$nulls":4},"Gehalt1",{"$nulls":31},{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC43:BN43)","v":0},null,null,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT43:CE43)","v":0},{"$nulls":16},38,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)","vehicle's cost (fuel and repairs) ",38,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)","vehicle's cost (fuel and repairs) "]
[{"v":0,"d":"0%"},{"$f":"IF($D$4<>1, A44,\"\")","v":{"v":0,"d":"0%"}},"Abrechenbare Kilometerkosten",{"$nulls":12},0,{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":31},{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC44:BN44)","v":0},null,null,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT44:CE44)","v":0},{"$nulls":16},39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Deductible cost per kilometre",39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Deductible cost per kilometre"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A45,\"\")","v":{"v":0.19,"d":"19%"}},"Sonstiges",{"$nulls":12},0,{"$nulls":4},"Gehalt2",{"$nulls":32},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":4},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":17},40,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",40,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(D41:D45)","v":200},{"$f":"SUM(E41:E45)","v":200},200,200,200,200,200,200,200,200,200,200,{"v":2400,"d":"2,400"},{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":32},"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(BC41:BC45)","v":38},{"$f":"SUM(BD41:BD45)","v":38},38,38,38,38,38,38,38,38,38,38,{"$f":"SUM(BC46:BN46)","v":456},{"$nulls":3},"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(BT41:BT45)","v":0},{"$f":"SUM(BU41:BU45)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT46:CE46)","v":0},{"$nulls":16},41,null,{"$f":"\"Summe \"&CY40","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":31},7,"Marketing  u. Werbung",{"$nulls":15},7,"Marketing  u. Werbung",{"$nulls":29},42,null,"Marketing  u. Werbung","Marketing & advertising ",42,{"v":0,"d":"0%"},"Marketing  u. Werbung","Marketing & advertising "]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A48,\"\")","v":{"v":0.19,"d":"19%"}},"Marktforschung",{"$nulls":12},{"$f":"SUM(D48:O48)","v":0},{"$nulls":4},"Nebenkosten (%)",{"$nulls":31},{"v":0.19,"d":"19%"},"Marktforschung",{"$f":"IF($A48=$Q$2,D48*IF(OR($D$4=0,$D$4=3),$A48,$A48/(1+$A48)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC48:BN48)","v":0},null,null,{"v":0.19,"d":"19%"},"Marktforschung",{"$f":"IF($A48=$Q$3,D48*IF(OR($D$4=0,$D$4=3),$A48,$A48/(1+$A48)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT48:CE48)","v":0},{"$nulls":16},43,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Marktforschung","Market research",43,{"v":0.19,"d":"19%"},"Marktforschung","Market research"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel",{"$nulls":12},0,{"$nulls":4},"Gehaltssumme",{"$f":"((V42*V43)+(V44*V45)+(V46*V47))*(1+V48)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V49:AG49)","v":0},{"$nulls":18},{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},44,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Briefpapier, Visitenkarte, Stempel","Office supply, paper, business cards, stamps",44,{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel","Office supply, paper, business cards, stamps"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege",100,100,100,100,100,100,100,100,100,100,100,100,{"v":1200,"d":"1,200"},{"$nulls":36},{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege",19,19,19,19,19,19,19,19,19,19,19,19,228,null,null,{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},45,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Webseite, lfd. Webseitenpflege","Homepage, current website maintenance",45,{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege","Homepage, current website maintenance"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},46,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads",46,{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Bewirtungskosten",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Bewirtungskosten",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Bewirtungskosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},47,{"v":0.19,"d":"19%"},"Bewirtungskosten","Entertainment expenses",47,{"v":0.19,"d":"19%"},"Bewirtungskosten","Entertainment expenses"]
[{"v":0.07,"d":"7%"},{"v":0.07,"d":"7%"},"Sonstiges, Messen, ...",{"$nulls":12},0,{"$nulls":4},{"$f":"H153","v":2020},{"$f":"V17","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$nulls":20},"Sonstiges, Messen, ...",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges, Messen, ...",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},48,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges, Messen, ...","Others, exhibitions, ...",48,{"v":0.19,"d":"19%"},"Sonstiges, Messen, ...","Others, exhibitions, ..."]
[null,null,"Summe Marketing  u. Werbung",{"$f":"SUM(D48:D53)","v":100},{"$f":"SUM(E48:E53)","v":100},100,100,100,100,100,100,100,100,100,100,{"v":1200,"d":"1,200"},{"$nulls":4},{"$f":"U42","v":" Anzahl Mitarbeiter"},{"$nulls":32},"Summe Marketing  u. Werbung",{"$f":"SUM(BC48:BC53)","v":19},{"$f":"SUM(BD48:BD53)","v":19},19,19,19,19,19,19,19,19,19,19,228,{"$nulls":3},"Summe Marketing  u. Werbung",{"$f":"SUM(BT48:BT53)","v":0},{"$f":"SUM(BU48:BU53)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},49,null,{"$f":"\"Summe \"&CY47","v":"Summe Marketing  u. Werbung"},"Sum marketing & advertising ",49,{"v":0,"d":"0%"},"Summe Marketing  u. Werbung","Sum marketing & advertising "]
[null,8,"Rechts- und Beratungskosten",{"$nulls":17},"Gehalt1",{"$nulls":31},8,"Rechts- und Beratungskosten",{"$nulls":15},8,"Rechts- und Beratungskosten",{"$nulls":29},50,null,"Rechts- und Beratungskosten","Legal and accountancy fees",50,{"v":0,"d":"0%"},"Rechts- und Beratungskosten","Legal and accountancy fees"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A56,\"\")","v":{"v":0.19,"d":"19%"}},"Buchhaltung",{"$nulls":12},0,{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":31},{"v":0.19,"d":"19%"},"Buchhaltung",{"$f":"IF($A56=$Q$2,D56*IF(OR($D$4=0,$D$4=3),$A56,$A56/(1+$A56)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Buchhaltung",{"$f":"IF($A56=$Q$3,D56*IF(OR($D$4=0,$D$4=3),$A56,$A56/(1+$A56)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT56:CE56)","v":0},{"$nulls":16},51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping ",51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping "]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A57,\"\")","v":{"v":0.19,"d":"19%"}},"Steuerberatung, Abschluss, Prüfung",{"$nulls":12},0,{"$nulls":4},"Gehalt2",{"$nulls":31},{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT57:CE57)","v":0},{"$nulls":16},52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax advice, annual accounts, accounts audit",52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax advice, annual accounts, accounts audit"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A58,\"\")","v":{"v":0.19,"d":"19%"}},"Sonstiges",{"$nulls":12},0,{"$nulls":4}," Anzahl Mitarbeiter",{"$nulls":32},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT58:CE58)","v":0},{"$nulls":16},53,{"v":0.07,"d":"7%"},"Sonstiges","Others",53,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Rechts- und Beratungskosten",{"$f":"SUM(D56:D58)","v":0},{"$f":"SUM(E56:E58)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":4},"Gehalt3",{"$nulls":32},"Summe Rechts- und Beratungskosten",{"$f":"SUM(BC56:BC58)","v":0},{"$f":"SUM(BD56:BD58)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Summe Rechts- und Beratungskosten",{"$f":"SUM(BT56:BT58)","v":0},{"$f":"SUM(BU56:BU58)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT59:CE59)","v":0},{"$nulls":16},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":31},9,"Verschiedenes",{"$nulls":15},9,"Verschiedenes",{"$nulls":29},55,null,"Verschiedenes","Miscellaneous",55,{"v":0,"d":"0%"},"Verschiedenes","Miscellaneous"]
[{"v":0,"d":"0%"},{"$f":"IF($D$4=-1, A61,\"\")","v":""},"Finanzaufwand / Zinsen *)",{"$f":"'7 Finanzierung|Financing'!D37","v":0},{"$f":"'7 Finanzierung|Financing'!E37","v":0},{"$f":"'7 Finanzierung|Financing'!F37","v":{"v":83.33333333333333,"d":"83"}},{"$f":"'7 Finanzierung|Financing'!G37","v":{"v":82.63888888888889,"d":"83"}},{"$f":"'7 Finanzierung|Financing'!H37","v":{"v":248.61111111111111,"d":"249"}},{"$f":"'7 Finanzierung|Financing'!I37","v":{"v":245.1388888888889,"d":"245"}},{"$f":"'7 Finanzierung|Financing'!J37","v":{"v":241.66666666666669,"d":"242"}},{"$f":"'7 Finanzierung|Financing'!K37","v":{"v":238.19444444444446,"d":"238"}},{"$f":"'7 Finanzierung|Financing'!L37","v":{"v":234.72222222222223,"d":"235"}},{"$f":"'7 Finanzierung|Financing'!M37","v":{"v":231.25,"d":"231"}},{"$f":"'7 Finanzierung|Financing'!N37","v":{"v":227.77777777777777,"d":"228"}},{"$f":"'7 Finanzierung|Financing'!O37","v":{"v":224.3055555555556,"d":"224"}},{"$f":"SUM(D61:O61)","v":{"v":2057.638888888889,"d":"2,058"}},{"$nulls":4},"Gehaltssumme",{"$f":"((V54*V55)+(V56*V57)+(V58*V59))*(1+V60)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(V61:AG61)","v":0},{"$nulls":18},"","Finanzaufwand / Zinsen *)",{"$f":"IF($A61=$Q$2,D61*IF(OR($D$4=0,$D$4=3),$A61,$A61/(1+$A61)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC61:BN61)","v":0},null,null,"","Finanzaufwand / Zinsen *)",{"$f":"IF($A61=$Q$3,D61*IF(OR($D$4=0,$D$4=3),$A61,$A61/(1+$A61)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT61:CE61)","v":0},{"$nulls":16},56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Finance costs /  interest *)",56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Finance costs /  interest *)"]
[{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A62,\"\")","v":{"v":0.19,"d":"19%"}},"Reisekosten",100,100,100,100,100,100,100,100,100,100,100,100,{"v":1200,"d":"1,200"},{"$nulls":36},{"v":0.19,"d":"19%"},"Reisekosten",19,19,19,19,19,19,19,19,19,19,19,19,228,null,null,{"v":0.19,"d":"19%"},"Reisekosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},57,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Reisekosten","Travel expenses",57,{"v":0.19,"d":"19%"},"Reisekosten","Travel expenses"]
[{"v":0.07,"d":"7%"},{"$f":"IF($D$4<>1, A63,\"\")","v":{"v":0.07,"d":"7%"}},"Fachliteratur, Bücher",{"v":1000,"d":"1,000"},{"$nulls":11},{"v":1000,"d":"1,000"},{"$nulls":36},{"v":0.07,"d":"7%"},"Fachliteratur, Bücher",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher",70,0,0,0,0,0,0,0,0,0,0,0,70,{"$nulls":16},58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Business literature",58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Business literature"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A64,\"\")","v":{"v":0.19,"d":"19%"}},"Schulungen",{"v":1000,"d":"1,000"},{"$nulls":11},{"v":1000,"d":"1,000"},{"$nulls":36},{"v":0.19,"d":"19%"},"Schulungen",190,0,0,0,0,0,0,0,0,0,0,0,190,null,null,{"v":0.19,"d":"19%"},"Schulungen",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},59,{"v":0.19,"d":"19%"},"Schulungen","Training",59,{"v":0.19,"d":"19%"},"Schulungen","Training"]
[{"v":0.07,"d":"7%"},{"$f":"IF($D$4<>1, A65,\"\")","v":{"v":0.07,"d":"7%"}},"Sonstiges",{"$nulls":12},0,{"$nulls":37},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},60,{"v":0.07,"d":"7%"},"Sonstiges","Others",60,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Verschiedenes",{"$f":"SUM(D61:D65)","v":{"v":2100,"d":"2,100"}},{"$f":"SUM(E61:E65)","v":100},{"v":183.33333333333331,"d":"183"},{"v":182.63888888888889,"d":"183"},{"v":348.6111111111111,"d":"349"},{"v":345.1388888888889,"d":"345"},{"v":341.6666666666667,"d":"342"},{"v":338.19444444444446,"d":"338"},{"v":334.72222222222223,"d":"335"},{"v":331.25,"d":"331"},{"v":327.77777777777777,"d":"328"},{"$f":"SUM(O61:O65)","v":{"v":324.3055555555556,"d":"324"}},{"v":5257.638888888888,"d":"5,258"},{"$nulls":37},"Summe Verschiedenes",{"$f":"SUM(BC61:BC65)","v":209},{"$f":"SUM(BD61:BD65)","v":19},19,19,19,19,19,19,19,19,19,19,418,{"$nulls":3},"Summe Verschiedenes",{"$f":"SUM(BT61:BT65)","v":70},{"$f":"SUM(BU61:BU65)","v":0},0,0,0,0,0,0,0,0,0,0,70,{"$nulls":16},61,null,"Summe Verschiedenes","Sum miscellaneous",61,{"v":0,"d":"0%"},"Summe Verschiedenes","Sum miscellaneous"]
[null,null,"Summe Betriebskosten I",{"$f":"SUM(D6:D66)/2","v":{"v":3640,"d":"3,640"}},{"$f":"SUM(E6:E66)/2","v":{"v":2420,"d":"2,420"}},{"v":3363.333333333333,"d":"3,363"},{"v":4302.638888888889,"d":"4,303"},{"v":5488.611111111111,"d":"5,489"},{"v":6585.138888888889,"d":"6,585"},{"v":7801.666666666666,"d":"7,802"},{"v":8558.194444444445,"d":"8,558"},{"v":9394.722222222223,"d":"9,395"},{"v":10311.25,"d":"10,311"},{"v":11307.777777777777,"d":"11,308"},{"v":12384.305555555555,"d":"12,384"},{"$f":"SUM(D67:O67)","v":{"v":85557.63888888888,"d":"85,558"}},{"$f":"IF(P67<>SUM(P7:P66)/2,\"Fehler melden\",\"\")","v":""},{"$nulls":36},{"$f":"\"Summe MwSt \"&$Q$2*100&\"%\"","v":"Summe MwSt 19%"},{"$f":"SUM(BC6:BC66)/2","v":{"v":501.6,"d":"502"}},{"$f":"SUM(BD6:BD66)/2","v":{"v":459.8,"d":"460"}},{"v":623.2,"d":"623"},{"v":801.8,"d":"802"},{"v":995.6,"d":"996"},{"v":1204.6,"d":"1,205"},{"v":1333.8,"d":"1,334"},{"v":1478.2,"d":"1,478"},{"v":1637.8,"d":"1,638"},{"v":1812.6,"d":"1,813"},{"v":2002.6,"d":"2,003"},{"v":2207.8,"d":"2,208"},{"v":15059.400000000001,"d":"15,059"},{"$nulls":3},{"$f":"\"Summe MwSt \"&$Q$3*100&\"%\"","v":"Summe MwSt 7%"},{"$f":"SUM(BT6:BT66)/2","v":70},{"$f":"SUM(BU6:BU66)/2","v":0},0,0,0,0,0,0,0,0,0,0,70,{"$nulls":18},"Summe Betriebskosten I","Sum operating costs I"]
[null,null,"Abschreibungen (aus \"3 Anschaffungen|Investment\")",{"$f":"'3 Anschaffungen|Investment'!E32","v":20},{"$f":"'3 Anschaffungen|Investment'!F32","v":20},{"$f":"'3 Anschaffungen|Investment'!G32","v":20},{"$f":"'3 Anschaffungen|Investment'!H32","v":20},{"$f":"'3 Anschaffungen|Investment'!I32","v":20},{"$f":"'3 Anschaffungen|Investment'!J32","v":20},{"$f":"'3 Anschaffungen|Investment'!K32","v":20},{"$f":"'3 Anschaffungen|Investment'!L32","v":20},{"$f":"'3 Anschaffungen|Investment'!M32","v":20},{"$f":"'3 Anschaffungen|Investment'!N32","v":20},{"$f":"'3 Anschaffungen|Investment'!O32","v":20},{"$f":"'3 Anschaffungen|Investment'!P32","v":20},{"$f":"SUM(D68:O68)","v":240},{"$nulls":86},"Abschreibungen (aus \"3 Anschaffungen|Investment\")","Depreciation (from \"3 Anschaffungen|Investment\")"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY69,IF($C$2=\"English\",CZ69,DB69))","v":"Summe Betriebskosten II"},{"$f":"SUM(D67:D68)","v":{"v":3660,"d":"3,660"}},{"$f":"SUM(E67:E68)","v":{"v":2440,"d":"2,440"}},{"$f":"SUM(F67:F68)","v":{"v":3383.333333333333,"d":"3,383"}},{"v":4322.638888888889,"d":"4,323"},{"v":5508.611111111111,"d":"5,509"},{"v":6605.138888888889,"d":"6,605"},{"v":7821.666666666666,"d":"7,822"},{"v":8578.194444444445,"d":"8,578"},{"v":9414.722222222223,"d":"9,415"},{"v":10331.25,"d":"10,331"},{"v":11327.777777777777,"d":"11,328"},{"v":12404.305555555555,"d":"12,404"},{"v":85797.63888888888,"d":"85,798"},{"$nulls":86},{"$f":"\"Summe Betriebskosten II\"","v":"Summe Betriebskosten II"},"Sum operating costs II"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY70,IF($C$2=\"English\",CZ70,DB70))","v":"*) wird aus Tabelle \"7 Finanzierung|Financing\" übernommen (auf ganze Euro gerundet!)"},{"$nulls":99},"*) wird aus Tabelle \"7 Finanzierung|Financing\" übernommen (auf ganze Euro gerundet!)","*) out of Table \"7 Finanzierung | Financing\" "]
[]
[null,null,{"$f":"IF($C$2=\"English\",CZ72,CY72)","v":"4a-1  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4a-1 und 4c-1"},{"$nulls":99},"4a-1  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4a-1 und 4c-1","4a-1 Annex: Disclosure of VAT (Difference between Tab. 4a-1 and 4-1c)"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY74,IF($C$2=\"English\",CZ74,DB74))& \"  \"  & $Q$2*100 &\"%\"","v":"Summe der angefallenen MwSt  19%"},{"$f":"BC67","v":501.6},459.8,623.2,801.8,995.6,{"v":1204.6,"d":"1,204.6"},{"v":1333.8,"d":"1,333.8"},{"v":1478.2,"d":"1,478.2"},{"v":1637.8,"d":"1,637.8"},{"v":1812.6,"d":"1,812.6"},{"v":2002.6,"d":"2,002.6"},{"v":2207.8,"d":"2,207.8"},{"$f":"SUM(D73:O73)","v":{"v":15059.400000000001,"d":"15,059.4"}},{"$nulls":86},"Summe der angefallenen MwSt","Sum VAT"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY74,IF($C$2=\"English\",CZ74,DB74))& \"  \"  & $Q$3*100 &\"%\"","v":"Summe der angefallenen MwSt  7%"},{"$f":"BT67","v":{"v":70,"d":"70.0"}},{"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"},{"$f":"SUM(D74:O74)","v":{"v":70,"d":"70.0"}},{"$nulls":86},"Summe der angefallenen MwSt","Sum VAT"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY75,IF($C$2=\"English\",CZ75,DB75))","v":"Gesamtsumme angefallener MwSt"},{"$f":"D74+D73","v":571.6},{"$f":"E74+E73","v":459.8},623.2,801.8,995.6,{"v":1204.6,"d":"1,204.6"},{"v":1333.8,"d":"1,333.8"},{"v":1478.2,"d":"1,478.2"},{"v":1637.8,"d":"1,637.8"},{"v":1812.6,"d":"1,812.6"},{"v":2002.6,"d":"2,002.6"},{"v":2207.8,"d":"2,207.8"},{"$f":"SUM(D75:O75)","v":{"v":15129.400000000001,"d":"15,129.4"}},{"$nulls":86},"Gesamtsumme angefallener MwSt","Total sum VAT"]
[]
[null,{"$f":"IF($C$2=\"English\",CZ77,CY77)","v":"4a-2 Betriebskosten für das Jahr 2017 in EUR (ohne MwSt) "},{"$nulls":14},{"$f":"$Q$3","v":{"v":0.07,"d":"7%"}},null,null,"To Do list / Comments",{"$nulls":80},"Original",null,{"$f":"\"4a-2 Betriebskosten für das Jahr \" &'1 Pers.Ausgaben|Pers Expenses'!$C$4+1&\" in EUR\" & \" (\" & IF(OR($D$4=1,$D$4=2),\"mit MwSt\",\"ohne MwSt\")& \") \"","v":"4a-2 Betriebskosten für das Jahr 2017 in EUR (ohne MwSt) "},{"$f":"\"4a-2 Operating Expense for Year \" &'1 Pers.Ausgaben|Pers Expenses'!$C$4+1&\" in EUR\" & \" (\" &IF(OR($D$4=1,$D$4=2),\"incl. VAT\",\"w/o VAT\")& \") \"","v":"4a-2 Operating Expense for Year 2017 in EUR (w/o VAT) "},"DATEV",null,"Jan","Feb","Mar","Apr","May","June","July","Aug","Sept","Oct","Nov","Dec",{"$f":"\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!C81","v":"Year Zahlungsverpflichtungen"}]
[null,{"$f":"IF($C$2=\"English\",CZ78,CY78)","v":"   ┌   MwSt-Satz der jeweiligen Kostenart"},null,{"$f":"'Deckblatt Gruender|Data Founder'!M78","v":0},{"$nulls":12},{"v":0,"d":"0%"},{"$nulls":85},{"$f":"IF($D$4=-1,\"\",\"   ┌   MwSt-Satz der jeweiligen Kostenart\")","v":"   ┌   MwSt-Satz der jeweiligen Kostenart"},{"$f":"IF($D$4=-1,\"\",\"   ┌   VAT for Cost Type\")","v":"   ┌   VAT for Cost Type"}]
[null,"No.",{"$f":"IF($C$2=\"Deutsch\",CY79,IF($C$2=\"English\",CZ79,DB79))","v":"Kostenart"},{"$f":"D5","v":"Jan."},{"$f":"E5","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF($C$2=\"English\",DV3,DV2)","v":"Jahr 2017"},{"$nulls":36},"No.",{"$f":"\"MwSt \"&$Q$2*100&\"%\"","v":"MwSt 19%"},"Jan.","Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF($C$2=\"English\",FN77,FN76)","v":0},null,null,"No.",{"$f":"\"MwSt \"&$Q$3*100&\"%\"","v":"MwSt 7%"},"Jan.","Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF($C$2=\"English\",GE77,GE76)","v":0},{"$nulls":14},"Nebenrechung Personalkosten","Ancillary: Account for Personal Costs",null,null,"Kostenart","Cost Type",null,null,"Nebenrechung Personalkosten","Ancillary Account for Personal Costs"]
[null,1,{"$f":"C6","v":"Bürokosten"},{"$nulls":49},1,"Bürokosten",{"$nulls":15},1,"Bürokosten",{"$nulls":27}," Anzahl Mitarbeiter","No of Employees",1,null,"Bürokosten","Office expences",1,{"$f":"VLOOKUP(DA80,$CW$6:$CZ$66,2,FALSE)","v":{"v":0,"d":"0%"}},{"$f":"VLOOKUP(DA80,$CW$6:$CZ$66,3,FALSE)","v":"Bürokosten"},{"$f":"VLOOKUP(DA80,$CW$6:$CZ$66,4,FALSE)","v":"Office expences"}]
[{"$f":"A7","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A81,\"\")","v":{"v":0.19,"d":"19%"}},{"$f":"C7","v":"Raummiete"},100,100,100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D81:O81)","v":{"v":1200,"d":"1,200"}},{"$nulls":36},{"v":0.19,"d":"19%"},"Raummiete",{"$f":"IF($A81=$Q$2,D81*IF(OR($D$4=0,$D$4=3),$A81,$A81/(1+$A81)),0)","v":19},19,19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC81:BN81)","v":228},null,null,{"v":0.19,"d":"19%"},"Raummiete",{"$f":"IF($A81=$Q$3,D81*IF(OR($D$4=0,$D$4=3),$A81,$A81/(1+$A81)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT81:CE81)","v":0},{"$nulls":14},"Gehalt1","Salary1",2,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Raummiete","Space rent",2,{"$f":"VLOOKUP(DA81,$CW$6:$CZ$66,2,FALSE)","v":{"v":0.19,"d":"19%"}},{"$f":"VLOOKUP(DA81,$CW$6:$CZ$66,3,FALSE)","v":"Raummiete"},{"$f":"VLOOKUP(DA81,$CW$6:$CZ$66,4,FALSE)","v":"Room rental"}]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},{"$f":"C8","v":"Strom, Wasser, Heizung, sonst. Nebenkosten"},{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14}," Anzahl Mitarbeiter","No of Employees",3,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs",3,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14},"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,...)","Low value assets (office furniture,  facilities, ...)"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14}," Anzahl Mitarbeiter","No of Employees",5,{"v":0.19,"d":"19%"},"Geringw. Wirtschaftsgüter (Büromöbel, Einrichtungen,...)","Inferior assets (office furniture,  facilities, ...)",4,{"v":0.19,"d":"19%"},"Telefon, Fax, Internet, Porto","Phone, fax, internet, postage"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"IT (Lizenzen, Windows, Office, Wartung)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14},"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%"},{"v":0.19,"d":"19%"},"Sonstiges",100,100,100,100,100,100,100,100,100,100,100,100,{"v":1200,"d":"1,200"},{"$nulls":37},"Sonstiges",19,19,19,19,19,19,19,19,19,19,19,19,228,{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":14},"Nebenkosten (%)","Additional Expenses (%)",7,{"v":0.19,"d":"19%"},"Sonstiges","Others",7,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,{"$f":"C13","v":"Summe Bürokosten"},{"$f":"SUM(D81:D86)","v":200},{"$f":"SUM(E81:E86)","v":200},200,200,200,200,200,200,200,200,{"$f":"SUM(N81:N86)","v":200},200,{"$f":"SUM(D87:O87)","v":{"v":2400,"d":"2,400"}},{"$nulls":37},"Summe Bürokosten",{"$f":"SUM(BC81:BC86)","v":38},{"$f":"SUM(BD81:BD86)","v":38},38,38,38,38,38,38,38,38,38,38,{"$f":"SUM(BC87:BN87)","v":456},{"$nulls":3},"Summe Bürokosten",{"$f":"SUM(BT81:BT86)","v":0},{"$f":"SUM(BU81:BU86)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT87:CE87)","v":0},{"$nulls":14},"Gehaltssumme","Payroll",8,null,{"$f":"\"Summe \" &CY80","v":"Summe Bürokosten"},"Sum office expences",8,{"v":0,"d":"0%"},"Summe Bürokosten","Sum office expences"]
[null,2,{"$f":"C14","v":"Produktionskosten"},{"$nulls":49},2,"Produktionskosten",{"$nulls":15},2,"Produktionskosten",{"$nulls":29},9,null,"Produktionskosten","Production costs",9,{"v":0,"d":"0%"},"Produktionskosten","Production costs"]
[{"$f":"A15","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A89,\"\")","v":{"v":0.19,"d":"19%"}},{"$f":"C15","v":"Raummiete"},{"$nulls":12},{"$f":"SUM(D89:O89)","v":0},{"$nulls":36},{"v":0.19,"d":"19%"},"Raummiete",{"$f":"IF($A89=$Q$2,D89*IF(OR($D$4=0,$D$4=3),$A89,$A89/(1+$A89)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC89:BN89)","v":0},null,null,{"v":0.19,"d":"19%"},"Raummiete",{"$f":"IF($A89=$Q$3,D89*IF(OR($D$4=0,$D$4=3),$A89,$A89/(1+$A89)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT89:CE89)","v":0},{"$nulls":16},10,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Raummiete","Space rent",10,{"v":0.19,"d":"19%"},"Raummiete","Room rental"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},{"$f":"C16","v":"Strom, Wasser, Heizung, sonst. Nebenkosten"},{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},11,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs",11,{"v":0.19,"d":"19%"},"Strom, Wasser, Heizung, sonst. Nebenkosten","Electricity, water, heating, other costs"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",{"v":1680,"d":"1,680"},{"v":3520,"d":"3,520"},{"v":5520,"d":"5,520"},{"v":7680,"d":"7,680"},{"v":10000,"d":"10,000"},{"v":12480,"d":"12,480"},{"v":15120,"d":"15,120"},{"v":17920,"d":"17,920"},{"v":20880,"d":"20,880"},{"v":24000,"d":"24,000"},{"v":27280,"d":"27,280"},{"v":30720,"d":"30,720"},{"v":176800,"d":"176,800"},{"$nulls":36},{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",{"v":319.2,"d":"319"},{"v":668.8,"d":"669"},{"v":1048.8,"d":"1,049"},{"v":1459.2,"d":"1,459"},{"v":1900,"d":"1,900"},{"v":2371.2,"d":"2,371"},{"v":2872.8,"d":"2,873"},{"v":3404.8,"d":"3,405"},{"v":3967.2000000000003,"d":"3,967"},{"v":4560,"d":"4,560"},{"v":5183.2,"d":"5,183"},{"v":5836.8,"d":"5,837"},{"$f":"SUM(BC91:BN91)","v":{"v":33592,"d":"33,592"}},null,null,{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},12,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},{"$f":"\"Materialaufwand zur Produktion (\"&$Q$2*100 &\"%)\"","v":"Materialaufwand zur Produktion (19%)"},{"$f":"\"Cost for materials for production  (\"&$Q$2*100 &\"%)\"","v":"Cost for materials for production  (19%)"},12,{"v":0.19,"d":"19%"},"Materialaufwand zur Produktion (19%)","Cost of production material  (19%)"]
[{"v":0.07,"d":"7%"},{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",{"$nulls":12},0,{"$nulls":36},{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},13,{"$f":"$Q$3","v":{"v":0.07,"d":"7%"}},{"$f":"\"Materialaufwand zur Produktion (\"&$Q$3*100 &\"%)\"","v":"Materialaufwand zur Produktion (7%)"},{"$f":"\"Cost for materials for production  (\"&$Q$3*100 &\"%)\"","v":"Cost for materials for production  (7%)"},13,{"v":0.07,"d":"7%"},"Materialaufwand zur Produktion (7%)","Cost for materials for production  (7%)"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter",100,100,100,100,100,100,100,100,100,100,100,100,{"v":1200,"d":"1,200"},{"$nulls":36},{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter",19,19,19,19,19,19,19,19,19,19,19,19,228,null,null,{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},14,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Produktionsbedarf, geringwertige Wirtschaftsgüter","Production need, inferior assets",14,{"v":0.19,"d":"19%"},"Produktionsbedarf, geringwertige Wirtschaftsgüter","Production need, low value assets"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},15,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Leasingraten für Produktionsanlagen, -maschinen","Leasing rate for production facityties , -machines",15,{"v":0.19,"d":"19%"},"Leasingraten für Produktionsanlagen, -maschinen","Leasing rate for production facityties , -machines"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},16,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Instandhaltung und Reparaturen","Maintenace and repairs",16,{"v":0.19,"d":"19%"},"Instandhaltung und Reparaturen","Maintenace and repairs"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Sonstiges",{"$nulls":12},0,{"$nulls":37},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},17,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",17,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Produktionskosten",{"$f":"SUM(D89:D96)","v":{"v":1780,"d":"1,780"}},{"$f":"SUM(E89:E96)","v":{"v":3620,"d":"3,620"}},{"$f":"SUM(F89:F96)","v":{"v":5620,"d":"5,620"}},{"v":7780,"d":"7,780"},{"v":10100,"d":"10,100"},{"v":12580,"d":"12,580"},{"v":15220,"d":"15,220"},{"v":18020,"d":"18,020"},{"v":20980,"d":"20,980"},{"v":24100,"d":"24,100"},{"v":27380,"d":"27,380"},{"v":30820,"d":"30,820"},{"v":178000,"d":"178,000"},{"$nulls":37},"Summe Produktionskosten",{"$f":"SUM(BC89:BC96)","v":{"v":338.2,"d":"338"}},{"$f":"SUM(BD89:BD96)","v":{"v":687.8,"d":"688"}},{"v":1067.8,"d":"1,068"},{"v":1478.2,"d":"1,478"},{"v":1919,"d":"1,919"},{"v":2390.2,"d":"2,390"},{"v":2891.8,"d":"2,892"},{"v":3423.8,"d":"3,424"},{"v":3986.2000000000003,"d":"3,986"},{"v":4579,"d":"4,579"},{"v":5202.2,"d":"5,202"},{"v":5855.8,"d":"5,856"},{"$f":"SUM(BC97:BN97)","v":{"v":33820,"d":"33,820"}},{"$nulls":3},"Summe Produktionskosten",{"$f":"SUM(BT89:BT96)","v":0},{"$f":"SUM(BU89:BU96)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},18,null,{"$f":"\"Summe \"&CY88","v":"Summe Produktionskosten"},"Sum production costs ",18,{"v":0,"d":"0%"},"Summe Produktionskosten","Sum production costs "]
[null,3,"Personalkosten (nur Angestellte)",{"$nulls":49},3,"Personalkosten (nur Angestellte)",{"$nulls":15},3,"Personalkosten (nur Angestellte)",{"$nulls":29},19,null,"Personalkosten (nur Angestellte)","Personnel cost (only salary earners)",19,{"v":0,"d":"0%"},"Personalkosten (nur Angestellte)","Personnel costs  (salery personel only)"]
[{"$f":"A25","v":{"v":0,"d":"0%"}},{"$f":"IF($D$4<>1, A99,\"\")","v":{"v":0,"d":"0%"}},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"v":9450,"d":"9,450"},{"v":9450,"d":"9,450"},{"v":9450,"d":"9,450"},{"v":9450,"d":"9,450"},{"v":9450,"d":"9,450"},{"v":9450,"d":"9,450"},{"v":18900,"d":"18,900"},{"v":18900,"d":"18,900"},{"v":18900,"d":"18,900"},{"v":18900,"d":"18,900"},{"v":18900,"d":"18,900"},{"v":18900,"d":"18,900"},{"$f":"SUM(D99:O99)","v":{"v":170100,"d":"170,100"}},{"$nulls":36},{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$f":"IF($A99=$Q$2,D99*IF(OR($D$4=0,$D$4=3),$A99,$A99/(1+$A99)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC99:BN99)","v":0},null,null,{"v":0,"d":"0%"},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$f":"IF($A99=$Q$3,D99*IF(OR($D$4=0,$D$4=3),$A99,$A99/(1+$A99)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT99:CE99)","v":0},{"$nulls":16},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, saleries with additional costs (s. ancillary account)"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A100,\"\")","v":{"v":0.19,"d":"19%"}},"Sonstiges",{"$nulls":12},{"$f":"SUM(D100:O100)","v":0},{"$nulls":37},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC100:BN100)","v":0},{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT100:CE100)","v":0},{"$nulls":16},21,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",21,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[{"v":0,"d":"0%"},null,"Summe Personalkosten",{"$f":"SUM(D99:D100)","v":{"v":9450,"d":"9,450"}},{"$f":"SUM(E99:E100)","v":{"v":9450,"d":"9,450"}},{"v":9450,"d":"9,450"},{"v":9450,"d":"9,450"},{"v":9450,"d":"9,450"},{"v":9450,"d":"9,450"},{"v":18900,"d":"18,900"},{"v":18900,"d":"18,900"},{"v":18900,"d":"18,900"},{"v":18900,"d":"18,900"},{"v":18900,"d":"18,900"},{"v":18900,"d":"18,900"},{"$f":"SUM(D101:O101)","v":{"v":170100,"d":"170,100"}},{"$nulls":37},"Summe Personalkosten",{"$f":"SUM(BC99:BC100)","v":0},{"$f":"SUM(BD99:BD100)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC101:BN101)","v":0},{"$nulls":3},"Summe Personalkosten",{"$f":"SUM(BT99:BT100)","v":0},{"$f":"SUM(BU99:BU100)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT101:CE101)","v":0},{"$nulls":16},22,null,"Summe Personalkosten","Sum personal costs ",22,{"v":0,"d":"0%"},"Summe Personalkosten","Sum personal costs "]
[{"v":0,"d":"0%"},4,"Reisekosten",{"$nulls":49},4,"Reisekosten",{"$nulls":15},4,"Reisekosten",{"$nulls":29},23,null,"Reisekosten","Travel expenses",23,{"v":0,"d":"0%"},"Reisekosten","Travel expenses"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A103,\"\")","v":{"v":0.19,"d":"19%"}},"Fahrtkosten",100,100,100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D103:O103)","v":{"v":1200,"d":"1,200"}},{"$nulls":36},{"v":0.19,"d":"19%"},"Fahrtkosten",{"$f":"IF($A103=$Q$2,D103*IF(OR($D$4=0,$D$4=3),$A103,$A103/(1+$A103)),0)","v":19},19,19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC103:BN103)","v":228},null,null,{"v":0.19,"d":"19%"},"Fahrtkosten",{"$f":"IF($A103=$Q$3,D103*IF(OR($D$4=0,$D$4=3),$A103,$A103/(1+$A103)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT103:CE103)","v":0},{"$nulls":16},24,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Fahrtkosten","Travel expenses",24,{"v":0.19,"d":"19%"},"Fahrtkosten","Travel expenses"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A104,\"\")","v":{"v":0.19,"d":"19%"}},"Reisekostenpauschalen",{"$nulls":12},{"$f":"SUM(D104:O104)","v":0},{"$nulls":36},{"v":0.19,"d":"19%"},"Reisekostenpauschalen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC104:BN104)","v":0},null,null,{"v":0.19,"d":"19%"},"Reisekostenpauschalen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT104:CE104)","v":0},{"$nulls":16},25,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Reisekostenpauschalen","Travelling allowances ",25,{"v":0.19,"d":"19%"},"Reisekostenpauschalen","Travelling allowances "]
[{"v":0.07,"d":"7%"},{"$f":"IF($D$4<>1, A105,\"\")","v":{"v":0.07,"d":"7%"}},"Übernachtungen",{"$nulls":12},{"$f":"SUM(D105:O105)","v":0},{"$nulls":36},{"v":0.07,"d":"7%"},"Übernachtungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC105:BN105)","v":0},null,null,{"v":0.07,"d":"7%"},"Übernachtungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT105:CE105)","v":0},{"$nulls":16},26,{"$f":"$Q$3","v":{"v":0.07,"d":"7%"}},"Übernachtungen","Accomodations",26,{"v":0.07,"d":"7%"},"Übernachtungen","Accomodations"]
[{"v":0.19,"d":"19%"},{"$f":"IF($D$4<>1, A106,\"\")","v":{"v":0.19,"d":"19%"}},"Sonstiges",{"$nulls":12},{"$f":"SUM(D106:O106)","v":0},{"$nulls":37},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC106:BN106)","v":0},{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT106:CE106)","v":0},{"$nulls":16},27,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",27,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Reisekosten",{"$f":"SUM(D103:D106)","v":100},{"$f":"SUM(E103:E106)","v":100},100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D107:O107)","v":{"v":1200,"d":"1,200"}},{"$nulls":37},"Summe Reisekosten",{"$f":"SUM(BC103:BC106)","v":19},{"$f":"SUM(BD103:BD106)","v":19},19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC107:BN107)","v":228},{"$nulls":3},"Summe Reisekosten",{"$f":"SUM(BT103:BT106)","v":0},{"$f":"SUM(BU103:BU106)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT107:CE107)","v":0},{"$nulls":16},28,null,{"$f":"\"Summe \" &CY102","v":"Summe Reisekosten"},"Sum travel expenses",28,{"v":0,"d":"0%"},"Summe Reisekosten","Sum travel expenses"]
[null,5,"Versicherungen und Beiträge (betrieblich!)",{"$nulls":49},5,"Versicherungen und Beiträge (betrieblich!)",{"$nulls":15},5,"Versicherungen und Beiträge (betrieblich!)",{"$nulls":29},29,null,"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions",29,{"v":0,"d":"0%"},"Versicherungen und Beiträge (betrieblich!)","Insurances and Contributions"]
[{"$f":"A35","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A109,\"\")","v":{"v":0.19,"d":"19%"}},"Haftpflicht",{"$nulls":12},{"$f":"SUM(D109:O109)","v":0},{"$nulls":36},{"v":0.19,"d":"19%"},"Haftpflicht",{"$f":"IF($A109=$Q$2,D109*IF(OR($D$4=0,$D$4=3),$A109,$A109/(1+$A109)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC109:BN109)","v":0},null,null,{"v":0.19,"d":"19%"},"Haftpflicht",{"$f":"IF($A109=$Q$3,D109*IF(OR($D$4=0,$D$4=3),$A109,$A109/(1+$A109)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT109:CE109)","v":0},{"$nulls":16},30,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Haftpflicht","Insurance ",30,{"v":0.19,"d":"19%"},"Haftpflicht","Insurance "]
[{"$f":"A36","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A110,\"\")","v":{"v":0.19,"d":"19%"}},"Rechtschutzversicherung",100,100,100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D110:O110)","v":{"v":1200,"d":"1,200"}},{"$nulls":36},{"v":0.19,"d":"19%"},"Rechtschutzversicherung",19,19,19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC110:BN110)","v":228},null,null,{"v":0.19,"d":"19%"},"Rechtschutzversicherung",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT110:CE110)","v":0},{"$nulls":16},31,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Rechtschutzversicherung","Legal costs insurance",31,{"v":0.19,"d":"19%"},"Rechtschutzversicherung","Legal costs insurance"]
[{"$f":"A37","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A111,\"\")","v":{"v":0.19,"d":"19%"}},"Beiträge (IHK, Berufsverbände, ...)",{"$nulls":12},{"$f":"SUM(D111:O111)","v":0},{"$nulls":36},{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC111:BN111)","v":0},null,null,{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT111:CE111)","v":0},{"$nulls":16},32,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)",32,{"v":0.19,"d":"19%"},"Beiträge (IHK, Berufsverbände, ...)","Conributions (IHK,  trade organizations, ...)"]
[{"$f":"A38","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A112,\"\")","v":{"v":0.19,"d":"19%"}},"Sonstiges",{"$nulls":12},{"$f":"SUM(D112:O112)","v":0},{"$nulls":36},"","Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC112:BN112)","v":0},null,null,"","Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT112:CE112)","v":0},{"$nulls":16},33,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",33,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(D109:D112)","v":100},{"$f":"SUM(E109:E112)","v":100},100,100,100,100,100,100,100,100,100,100,{"$f":"SUM(D113:O113)","v":{"v":1200,"d":"1,200"}},{"$nulls":37},"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(BC109:BC112)","v":19},{"$f":"SUM(BD109:BD112)","v":19},19,19,19,19,19,19,19,19,19,19,{"$f":"SUM(BC113:BN113)","v":228},{"$nulls":3},"Summe Versicherungen und Beiträge (betrieblich!)",{"$f":"SUM(BT109:BT112)","v":0},{"$f":"SUM(BU109:BU112)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT113:CE113)","v":0},{"$nulls":16},34,null,{"$f":"\"Summe \"&CY108","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",{"$nulls":49},6,"KFZ Kosten / Betriebliche Nutzung",{"$nulls":15},6,"KFZ Kosten / Betriebliche Nutzung",{"$nulls":29},35,null,"KFZ Kosten / Betriebliche Nutzung","Vehicle costs (operational use)",35,{"v":0,"d":"0%"},"KFZ Kosten / Betriebliche Nutzung","Vehicle expenses for operational use"]
[{"$f":"A41","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A115,\"\")","v":{"v":0.19,"d":"19%"}},"Leasingraten Kfz",100,100,{"$nulls":10},{"$f":"SUM(D115:O115)","v":200},{"$nulls":36},{"v":0.19,"d":"19%"},"Leasingraten Kfz",{"$f":"IF($A115=$Q$2,D115*IF(OR($D$4=0,$D$4=3),$A115,$A115/(1+$A115)),0)","v":19},19,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC115:BN115)","v":38},null,null,{"v":0.19,"d":"19%"},"Leasingraten Kfz",{"$f":"IF($A115=$Q$3,D115*IF(OR($D$4=0,$D$4=3),$A115,$A115/(1+$A115)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT115:CE115)","v":0},{"$nulls":16},36,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Leasingraten Kfz","Vehicle leasing rates",36,{"v":0.19,"d":"19%"},"Leasingraten Kfz","Vehicle leasing rates"]
[{"$f":"A42","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A116,\"\")","v":{"v":0.19,"d":"19%"}},"Versicherungen/Kfz-Steuer",100,{"$nulls":11},100,{"$nulls":36},{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer",19,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC116:BN116)","v":19},null,null,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT116:CE116)","v":0},{"$nulls":16},37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurance/tax on cars",37,{"v":0.19,"d":"19%"},"Versicherungen/Kfz-Steuer","Insurances / tax on cars"]
[{"$f":"A43","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A117,\"\")","v":{"v":0.19,"d":"19%"}},"Fahrzeugkosten (Tanken und Reparatur)",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC117:BN117)","v":0},null,null,{"v":0.19,"d":"19%"},"Fahrzeugkosten (Tanken und Reparatur)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT117:CE117)","v":0},{"$nulls":16},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 cost (fuel and repairs) "]
[{"$f":"A44","v":{"v":0,"d":"0%"}},{"$f":"IF($D$4<>1, A118,\"\")","v":{"v":0,"d":"0%"}},"Abrechenbare Kilometerkosten",{"$nulls":12},0,{"$nulls":36},{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC118:BN118)","v":0},null,null,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT118:CE118)","v":0},{"$nulls":16},39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Costs deductibles per kilometre",39,{"v":0,"d":"0%"},"Abrechenbare Kilometerkosten","Deductible cost per kilometre"]
[{"$f":"A45","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A119,\"\")","v":{"v":0.19,"d":"19%"}},"Sonstiges",{"$nulls":12},0,{"$nulls":37},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":4},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":17},40,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges","Others",40,{"v":0.19,"d":"19%"},"Sonstiges","Others"]
[null,null,"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(D115:D119)","v":200},{"$f":"SUM(E115:E119)","v":100},0,0,0,0,{"$f":"SUM(J115:J119)","v":0},0,0,0,0,0,300,{"$nulls":37},"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(BC115:BC119)","v":38},{"$f":"SUM(BD115:BD119)","v":19},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC120:BN120)","v":57},{"$nulls":3},"Summe KFZ Kosten / Betriebliche Nutzung",{"$f":"SUM(BT115:BT119)","v":0},{"$f":"SUM(BU115:BU119)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT120:CE120)","v":0},{"$nulls":16},41,null,{"$f":"\"Summe \"&CY114","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",{"$nulls":49},7,"Marketing  u. Werbung",{"$nulls":15},7,"Marketing  u. Werbung",{"$nulls":29},42,null,"Marketing  u. Werbung","Marketing & advertising ",42,{"v":0,"d":"0%"},"Marketing  u. Werbung","Marketing & advertising "]
[{"$f":"A48","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A122,\"\")","v":{"v":0.19,"d":"19%"}},"Marktforschung",{"$nulls":12},{"$f":"SUM(D122:O122)","v":0},{"$nulls":36},{"v":0.19,"d":"19%"},"Marktforschung",{"$f":"IF($A122=$Q$2,D122*IF(OR($D$4=0,$D$4=3),$A122,$A122/(1+$A122)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC122:BN122)","v":0},null,null,{"v":0.19,"d":"19%"},"Marktforschung",{"$f":"IF($A122=$Q$3,D122*IF(OR($D$4=0,$D$4=3),$A122,$A122/(1+$A122)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT122:CE122)","v":0},{"$nulls":16},43,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Marktforschung","Market research",43,{"v":0.19,"d":"19%"},"Marktforschung","Market research"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},44,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Briefpapier, Visitenkarte, Stempel","Letter paper, business card, stamp",44,{"v":0.19,"d":"19%"},"Briefpapier, Visitenkarte, Stempel","Office supply, paper, business cards, stamps"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege",100,100,100,100,100,100,100,100,100,100,100,100,{"v":1200,"d":"1,200"},{"$nulls":36},{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege",19,19,19,19,19,19,19,19,19,19,19,19,228,null,null,{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},45,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Webseite, lfd. Webseitenpflege","Website, current website maintenance",45,{"v":0.19,"d":"19%"},"Webseite, lfd. Webseitenpflege","Homepage, current website maintenance"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},46,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads",46,{"v":0.19,"d":"19%"},"Flyer, Prospekte, Broschüren, Anzeigen","Flyers, leaflets, booklets, ads"]
[{"v":0.19,"d":"19%"},{"v":0.19,"d":"19%"},"Bewirtungskosten",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Bewirtungskosten",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Bewirtungskosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},47,{"v":0.19,"d":"19%"},"Bewirtungskosten","entertainment expenses",47,{"v":0.19,"d":"19%"},"Bewirtungskosten","Entertainment expenses"]
[{"v":0.07,"d":"7%"},{"v":0.07,"d":"7%"},"Sonstiges, Messen, ...",{"$nulls":12},0,{"$nulls":37},"Sonstiges, Messen, ...",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges, Messen, ...",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},48,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Sonstiges, Messen, ...","Others, fairs ...",48,{"v":0.19,"d":"19%"},"Sonstiges, Messen, ...","Others, exhibitions, ..."]
[null,null,"Summe Marketing  u. Werbung",{"$f":"SUM(D122:D127)","v":100},{"$f":"SUM(E122:E127)","v":100},100,100,100,100,100,100,100,100,100,100,{"v":1200,"d":"1,200"},{"$nulls":37},"Summe Marketing  u. Werbung",{"$f":"SUM(BC122:BC127)","v":19},{"$f":"SUM(BD122:BD127)","v":19},19,19,19,19,19,19,19,19,19,19,228,{"$nulls":3},"Summe Marketing  u. Werbung",{"$f":"SUM(BT122:BT127)","v":0},{"$f":"SUM(BU122:BU127)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},49,null,{"$f":"\"Summe \"&CY121","v":"Summe Marketing  u. Werbung"},"Sum marketing & advertising ",49,{"v":0,"d":"0%"},"Summe Marketing  u. Werbung","Sum marketing & advertising "]
[null,8,"Rechts- und Beratungskosten",{"$nulls":49},8,"Rechts- und Beratungskosten",{"$nulls":15},8,"Rechts- und Beratungskosten",{"$nulls":29},50,null,"Rechts- und Beratungskosten","Legislation and consultancy fees",50,{"v":0,"d":"0%"},"Rechts- und Beratungskosten","Legal and accountancy fees"]
[{"$f":"A56","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A130,\"\")","v":{"v":0.19,"d":"19%"}},"Buchhaltung",null,100,{"$nulls":10},{"$f":"SUM(D130:O130)","v":100},{"$nulls":36},{"v":0.19,"d":"19%"},"Buchhaltung",{"$f":"IF($A130=$Q$2,D130*IF(OR($D$4=0,$D$4=3),$A130,$A130/(1+$A130)),0)","v":0},19,0,0,0,0,0,0,0,0,0,0,19,null,null,{"v":0.19,"d":"19%"},"Buchhaltung",{"$f":"IF($A130=$Q$3,D130*IF(OR($D$4=0,$D$4=3),$A130,$A130/(1+$A130)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT130:CE130)","v":0},{"$nulls":16},51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping ",51,{"v":0.19,"d":"19%"},"Buchhaltung","Bookkeeping "]
[{"$f":"A57","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A131,\"\")","v":{"v":0.19,"d":"19%"}},"Steuerberatung, Abschluss, Prüfung",{"$nulls":12},{"$f":"SUM(D131:O131)","v":0},{"$nulls":36},{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT131:CE131)","v":0},{"$nulls":16},52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax consultancy, accounts, annual audit",52,{"v":0.19,"d":"19%"},"Steuerberatung, Abschluss, Prüfung","Tax advice, annual accounts, accounts audit"]
[{"$f":"A58","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A132,\"\")","v":{"v":0.19,"d":"19%"}},"Sonstiges",{"$nulls":12},{"$f":"SUM(D132:O132)","v":0},{"$nulls":37},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT132:CE132)","v":0},{"$nulls":16},53,{"v":0.07,"d":"7%"},"Sonstiges","Others",53,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Rechts- und Beratungskosten",{"$f":"SUM(D130:D132)","v":0},{"$f":"SUM(E130:E132)","v":100},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(D133:O133)","v":100},{"$nulls":37},"Summe Rechts- und Beratungskosten",{"$f":"SUM(BC130:BC132)","v":0},{"$f":"SUM(BD130:BD132)","v":19},0,0,0,0,0,0,0,0,0,0,19,{"$nulls":3},"Summe Rechts- und Beratungskosten",{"$f":"SUM(BT130:BT132)","v":0},{"$f":"SUM(BU130:BU132)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT133:CE133)","v":0},{"$nulls":16},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",{"$nulls":49},9,"Verschiedenes",{"$nulls":15},9,"Verschiedenes",{"$nulls":29},55,null,"Verschiedenes","Miscellaneous",55,{"v":0,"d":"0%"},"Verschiedenes","Miscellaneous"]
[{"$f":"A61","v":{"v":0,"d":"0%"}},{"$f":"IF($D$4=-1, A135,\"\")","v":""},"Finanzaufwand / Zinsen *)",{"$f":"'7 Finanzierung|Financing'!D45","v":{"v":220.83333333333331,"d":"221"}},{"$f":"'7 Finanzierung|Financing'!E45","v":{"v":217.36111111111111,"d":"217"}},{"$f":"'7 Finanzierung|Financing'!F45","v":{"v":213.8888888888889,"d":"214"}},{"$f":"'7 Finanzierung|Financing'!G45","v":{"v":1043.75,"d":"1,044"}},{"$f":"'7 Finanzierung|Financing'!H45","v":{"v":1031.5972222222222,"d":"1,032"}},{"$f":"'7 Finanzierung|Financing'!I45","v":{"v":1019.4444444444446,"d":"1,019"}},{"$f":"'7 Finanzierung|Financing'!J45","v":{"v":1007.2916666666666,"d":"1,007"}},{"$f":"'7 Finanzierung|Financing'!K45","v":{"v":995.1388888888889,"d":"995"}},{"$f":"'7 Finanzierung|Financing'!L45","v":{"v":982.9861111111112,"d":"983"}},{"$f":"'7 Finanzierung|Financing'!M45","v":{"v":970.8333333333334,"d":"971"}},{"$f":"'7 Finanzierung|Financing'!N45","v":{"v":958.6805555555557,"d":"959"}},{"$f":"'7 Finanzierung|Financing'!O45","v":{"v":946.5277777777779,"d":"947"}},{"$f":"SUM(D135:O135)","v":{"v":9608.333333333332,"d":"9,608"}},{"$nulls":36},"","Finanzaufwand / Zinsen *)",{"$f":"IF($A135=$Q$2,D135*IF(OR($D$4=0,$D$4=3),$A135,$A135/(1+$A135)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BC135:BN135)","v":0},null,null,"","Finanzaufwand / Zinsen *)",{"$f":"IF($A135=$Q$3,D135*IF(OR($D$4=0,$D$4=3),$A135,$A135/(1+$A135)),0)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(BT135:CE135)","v":0},{"$nulls":16},56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Financial costs /  interest *)",56,{"v":0,"d":"0%"},"Finanzaufwand / Zinsen *)","Finance costs /  interest *)"]
[{"$f":"A62","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A136,\"\")","v":{"v":0.19,"d":"19%"}},"Reisekosten",100,100,100,100,100,100,100,100,100,100,100,100,{"v":1200,"d":"1,200"},{"$nulls":36},{"v":0.19,"d":"19%"},"Reisekosten",19,19,19,19,19,19,19,19,19,19,19,19,228,null,null,{"v":0.19,"d":"19%"},"Reisekosten",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},57,{"$f":"$Q$2","v":{"v":0.19,"d":"19%"}},"Reisekosten","Travel expenses",57,{"v":0.19,"d":"19%"},"Reisekosten","Travel expenses"]
[{"$f":"A63","v":{"v":0.07,"d":"7%"}},{"$f":"IF($D$4<>1, A137,\"\")","v":{"v":0.07,"d":"7%"}},"Fachliteratur, Bücher",{"$nulls":12},0,{"$nulls":36},{"v":0.07,"d":"7%"},"Fachliteratur, Bücher",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Specialist literature, books",58,{"v":0.07,"d":"7%"},"Fachliteratur, Bücher","Business literature"]
[{"$f":"A64","v":{"v":0.19,"d":"19%"}},{"$f":"IF($D$4<>1, A138,\"\")","v":{"v":0.19,"d":"19%"}},"Schulungen",{"$nulls":12},0,{"$nulls":36},{"v":0.19,"d":"19%"},"Schulungen",0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0.19,"d":"19%"},"Schulungen",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":16},59,{"v":0.19,"d":"19%"},"Schulungen","Profesional training",59,{"v":0.19,"d":"19%"},"Schulungen","Training"]
[{"$f":"A65","v":{"v":0.07,"d":"7%"}},{"$f":"IF($D$4<>1, A139,\"\")","v":{"v":0.07,"d":"7%"}},"Sonstiges",{"v":10000,"d":"10,000"},{"$nulls":11},{"v":10000,"d":"10,000"},{"$nulls":37},"Sonstiges",0,0,0,0,0,0,0,0,0,0,0,0,0,{"$nulls":3},"Sonstiges",{"v":700.0000000000001,"d":"700"},0,0,0,0,0,0,0,0,0,0,0,{"v":700.0000000000001,"d":"700"},{"$nulls":16},60,{"v":0.07,"d":"7%"},"Sonstiges","Others",60,{"v":0.07,"d":"7%"},"Sonstiges","Others"]
[null,null,"Summe Verschiedenes",{"$f":"SUM(D135:D139)","v":{"v":10320.833333333334,"d":"10,321"}},{"$f":"SUM(E135:E139)","v":{"v":317.3611111111111,"d":"317"}},{"v":313.8888888888889,"d":"314"},{"v":1143.75,"d":"1,144"},{"v":1131.5972222222222,"d":"1,132"},{"v":1119.4444444444446,"d":"1,119"},{"v":1107.2916666666665,"d":"1,107"},{"v":1095.138888888889,"d":"1,095"},{"v":1082.9861111111113,"d":"1,083"},{"v":1070.8333333333335,"d":"1,071"},{"v":1058.6805555555557,"d":"1,059"},{"v":1046.5277777777778,"d":"1,047"},{"v":20808.333333333336,"d":"20,808"},{"$nulls":37},"Summe Verschiedenes",{"$f":"SUM(BC135:BC139)","v":19},{"$f":"SUM(BD135:BD139)","v":19},19,19,19,19,19,19,19,19,19,19,228,{"$nulls":3},"Summe Verschiedenes",{"$f":"SUM(BT135:BT139)","v":{"v":700.0000000000001,"d":"700"}},{"$f":"SUM(BU135:BU139)","v":0},0,0,0,0,0,0,0,0,0,0,{"v":700.0000000000001,"d":"700"},{"$nulls":16},61,null,"Summe Verschiedenes","Sum miscellaneous",61,{"v":0,"d":"0%"},"Summe Verschiedenes","Sum miscellaneous"]
[null,null,"Summe Betriebskosten I",{"$f":"SUM(D80:D140)/2","v":{"v":22250.833333333332,"d":"22,251"}},{"$f":"SUM(E80:E140)/2","v":{"v":14087.36111111111,"d":"14,087"}},{"v":15883.88888888889,"d":"15,884"},{"v":18873.75,"d":"18,874"},{"v":21181.59722222222,"d":"21,182"},{"v":23649.444444444445,"d":"23,649"},{"v":35727.29166666667,"d":"35,727"},{"v":38515.13888888889,"d":"38,515"},{"v":41462.98611111111,"d":"41,463"},{"v":44570.83333333333,"d":"44,571"},{"v":47838.68055555556,"d":"47,839"},{"v":51266.52777777778,"d":"51,267"},{"$f":"SUM(D141:O141)","v":{"v":375308.3333333334,"d":"375,308"}},{"$f":"IF(P141<>SUM(P81:P140)/2,\"Fehler melden\",\"\")","v":""},{"$nulls":36},{"$f":"\"Summe MwSt \"&$Q$2*100&\"%\"","v":"Summe MwSt 19%"},{"$f":"SUM(BC80:BC140)/2","v":{"v":490.2,"d":"490"}},{"$f":"SUM(BD80:BD140)/2","v":{"v":839.8,"d":"840"}},{"v":1181.8,"d":"1,182"},{"v":1592.2,"d":"1,592"},{"v":2033,"d":"2,033"},{"v":2504.2,"d":"2,504"},{"v":3005.8,"d":"3,006"},{"v":3537.8,"d":"3,538"},{"v":4100.200000000001,"d":"4,100"},{"v":4693,"d":"4,693"},{"v":5316.2,"d":"5,316"},{"v":5969.8,"d":"5,970"},{"v":35264,"d":"35,264"},{"$nulls":3},{"$f":"\"Summe MwSt \"&$Q$3*100&\"%\"","v":"Summe MwSt 7%"},{"$f":"SUM(BT80:BT140)/2","v":{"v":700.0000000000001,"d":"700"}},{"$f":"SUM(BU80:BU140)/2","v":0},0,0,0,0,0,0,0,0,0,0,{"v":700.0000000000001,"d":"700"},{"$nulls":18},"Summe Betriebskosten I","Sum operating costs I"]
[null,null,"Abschreibungen (aus \"3 Anschaffungen|Investment\")",{"$f":"'3 Anschaffungen|Investment'!E37","v":20},{"$f":"'3 Anschaffungen|Investment'!F37","v":20},{"$f":"'3 Anschaffungen|Investment'!G37","v":20},{"$f":"'3 Anschaffungen|Investment'!H37","v":{"v":686.6666666666666,"d":"687"}},{"$f":"'3 Anschaffungen|Investment'!I37","v":{"v":686.6666666666666,"d":"687"}},{"$f":"'3 Anschaffungen|Investment'!J37","v":{"v":686.6666666666666,"d":"687"}},{"$f":"'3 Anschaffungen|Investment'!K37","v":{"v":686.6666666666666,"d":"687"}},{"$f":"'3 Anschaffungen|Investment'!L37","v":{"v":686.6666666666666,"d":"687"}},{"$f":"'3 Anschaffungen|Investment'!M37","v":{"v":686.6666666666666,"d":"687"}},{"$f":"'3 Anschaffungen|Investment'!N37","v":{"v":686.6666666666666,"d":"687"}},{"$f":"'3 Anschaffungen|Investment'!O37","v":{"v":686.6666666666666,"d":"687"}},{"$f":"'3 Anschaffungen|Investment'!P37","v":{"v":686.6666666666666,"d":"687"}},{"$f":"SUM(D142:O142)","v":{"v":6240.000000000001,"d":"6,240"}},{"$nulls":86},"Abschreibungen (aus \"3 Anschaffungen|Investment\")","Depreciation (from \"3 Anschaffungen|Investment\")"]
[null,null,"Summe Betriebskosten II",{"$f":"SUM(D141:D142)","v":{"v":22270.833333333332,"d":"22,271"}},{"$f":"SUM(E141:E142)","v":{"v":14107.36111111111,"d":"14,107"}},{"$f":"SUM(F141:F142)","v":{"v":15903.88888888889,"d":"15,904"}},{"$f":"SUM(G141:G142)","v":{"v":19560.416666666668,"d":"19,560"}},{"v":21868.263888888887,"d":"21,868"},{"v":24336.111111111113,"d":"24,336"},{"v":36413.958333333336,"d":"36,414"},{"v":39201.805555555555,"d":"39,202"},{"v":42149.652777777774,"d":"42,150"},{"v":45257.49999999999,"d":"45,258"},{"v":48525.347222222226,"d":"48,525"},{"v":51953.194444444445,"d":"51,953"},{"v":381548.3333333334,"d":"381,548"},{"$nulls":86},{"$f":"\"Summe Betriebskosten II\"","v":"Summe Betriebskosten II"},"Sum operating costs II"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY144,IF($C$2=\"English\",CZ144,DB144))","v":"*) wird aus Tabelle \"7 Finanzierung|Financing\" übernommen (auf ganze Euro gerundet!)"},{"$nulls":99},"*) wird aus Tabelle \"7 Finanzierung|Financing\" übernommen (auf ganze Euro gerundet!)","*) out of Table \"7Finanzierung|Finanzing\" "]
[]
[null,null,{"$f":"IF($C$2=\"English\",CZ146,CY146)","v":"4a-2  Anhang: Ausweis der MwSt in EURO aus der Differenz zwischen den Tabellen 4a-2 und 4c-2"},{"$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)"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY148,IF($C$2=\"English\",CZ148,DB148))& \"  \"  & $Q$2*100 &\"%\"","v":"Summe der angefallenen MwSt  19%"},{"$f":"BC141","v":490.2},{"$f":"BD141","v":839.8},{"v":1181.8,"d":"1,181.8"},{"v":1592.2,"d":"1,592.2"},{"v":2033,"d":"2,033.0"},{"v":2504.2,"d":"2,504.2"},{"v":3005.8,"d":"3,005.8"},{"v":3537.8,"d":"3,537.8"},{"v":4100.200000000001,"d":"4,100.2"},{"v":4693,"d":"4,693.0"},{"v":5316.2,"d":"5,316.2"},{"v":5969.8,"d":"5,969.8"},{"$f":"SUM(D147:O147)","v":{"v":35264,"d":"35,264.0"}},{"$nulls":86},"Summe der angefallenen MwSt","Sum VAT"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY148,IF($C$2=\"English\",CZ148,DB148))& \"  \"  & $Q$3*100 &\"%\"","v":"Summe der angefallenen MwSt  7%"},{"$f":"BT141","v":{"v":700.0000000000001,"d":"700.0"}},{"$f":"BU141","v":{"v":0,"d":"0.0"}},{"v":0,"d":"0.0"},{"$f":"BW141","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"},{"$f":"SUM(D148:O148)","v":{"v":700.0000000000001,"d":"700.0"}},{"$nulls":86},"Summe der angefallenen MwSt","Sum VAT"]
[null,null,{"$f":"IF($C$2=\"Deutsch\",CY149,IF($C$2=\"English\",CZ149,DB149))","v":"Gesamtsumme angefallener MwSt"},{"$f":"D148+D147","v":{"v":1190.2,"d":"1,190.2"}},{"$f":"E148+E147","v":839.8},{"v":1181.8,"d":"1,181.8"},{"v":1592.2,"d":"1,592.2"},{"v":2033,"d":"2,033.0"},{"v":2504.2,"d":"2,504.2"},{"v":3005.8,"d":"3,005.8"},{"v":3537.8,"d":"3,537.8"},{"v":4100.200000000001,"d":"4,100.2"},{"v":4693,"d":"4,693.0"},{"v":5316.2,"d":"5,316.2"},{"v":5969.8,"d":"5,969.8"},{"$f":"SUM(D149:O149)","v":{"v":35964,"d":"35,964.0"}},{"$nulls":86},"Gesamtsumme angefallener MwSt","Total sum VAT"]
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[null,{"$f":"B14","v":2},"Produktionskosten",{"$nulls":49},2,"Sonstiges",{"$nulls":15},2,"Sonstiges"]
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[null,null,"Summe Personalkosten",{"$f":"P27","v":{"v":3240,"d":"3,240"}},{"v":170100,"d":"170,100"},{"$f":"SUM(F173:F174)","v":{"v":178605,"d":"178,605"}},{"$f":"SUM(G173:G174)","v":{"v":187535.25,"d":"187,535"}},{"$f":"SUM(H173:H174)","v":{"v":196912.0125,"d":"196,912"}},{"$nulls":45},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$f":"BO99","v":0},{"$f":"SUM(BD173:BD174)","v":0},{"$f":"SUM(BE173:BE174)","v":0},{"$f":"SUM(BF173:BF174)","v":0},{"$f":"SUM(BG173:BG174)","v":0},{"$nulls":11},"Löhne, Gehälter mit Nebenkosten (s. Nebenrechnung)",{"$f":"CF99","v":0},{"$f":"SUM(BU173:BU174)","v":0},0,0,0]
[null,{"$f":"B28","v":4},"Reisekosten",{"$nulls":49},4,"Sonstiges",{"$nulls":15},4,"Sonstiges"]
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[null,null,"*) wird aus Tabelle \"7 Finanzierung|Financing\" übernommen (auf ganze Euro gerundet!)"]
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[null,null,{"$f":"C70","v":"*) wird aus Tabelle \"7 Finanzierung|Financing\" übernommen (auf ganze Euro gerundet!)"}]

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[]
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[null,null,{"$f":"C13","v":"Akkumuliert: Vorläufiges Ergebnis / Gewinn vor St. oder Verlust"},{"$f":"D39","v":{"v":-2537.638888888898,"d":"-2,538 "}},{"$f":"E39+D40","v":{"v":-24209.972222222226,"d":"-24,210 "}},{"$f":"F39+E40","v":{"v":-48680.58888888888,"d":"-48,681 "}},{"$f":"G39+F40","v":{"v":-54552.21555555556,"d":"-54,552 "}},{"$f":"H39+G40","v":{"v":-45582.402722222214,"d":"-45,582 "}},{"$nulls":91},"Akkumuliertes vorläufiges Ergebnis / Gewinn vor St. oder Verlust","Acc. priliminary  result / earnings bevor taxes or loss"]
[{"$nulls":3},{"$f":"IF(D39<=0,D39,\"\")","v":{"v":-2537.638888888898,"d":"-2,538"}},{"$f":"IF(E39<=0,E39,\"\")","v":{"v":-21672.33333333333,"d":"-21,672"}},{"$f":"IF(F39<=0,F39,\"\")","v":{"v":-24470.616666666654,"d":"-24,471"}},{"$f":"IF(G39<=0,G39,\"\")","v":{"v":-5871.626666666678,"d":"-5,872"}},{"$f":"IF(H39<=0,H39,\"\")","v":""}]
[null,null,{"$f":"IF($C$2 = \"English\",\"accumulated\",\"akkumuliert\")","v":"akkumuliert"},{"$f":"IF(D39>0,D39,\"\")","v":""},{"$f":"IF(E39>0,E39,\"\")","v":""},{"$f":"IF(F39>0,F39,\"\")","v":""},{"$f":"IF(G39>0,G39,\"\")","v":""},{"$f":"IF(H39>0,H39,\"\")","v":{"v":8969.812833333344,"d":"8,970"}}]
[null,null,{"$f":"IF($C$2 = \"English\",\" + Annual Values  -\",\"Jahreswerte\")","v":"Jahreswerte"},{"$nulls":96},{"$f":"\"Monatliches Ergebnis \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4 & \": Gewinn/Verlust vor Steuer\"","v":"Monatliches Ergebnis 2016: Gewinn/Verlust vor Steuer"},{"$f":"\"Monthly Result \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4 & \": Profit/Loss before taxes \"","v":"Monthly Result 2016: Profit/Loss before taxes "}]
[null,null,{"$f":"IF($C$2=\"English\",CW44,CV44)","v":"5c Ermittlung der Steuerlast für die Jahre 2016 - 2020 in EURO"},{"$nulls":96},{"$f":"\"5c Ermittlung der Steuerlast für die Jahre \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" - \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"5c Ermittlung der Steuerlast für die Jahre 2016 - 2020 in EURO"},{"$f":"\"5c Determination of tax load for the years \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" - \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"5c Determination of tax load for the years 2016 - 2020 in EURO"}]
[]
[]
[{"$nulls":3},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":2016},{"$f":"D47+1","v":2017},{"$f":"E47+1","v":2018},{"$f":"F47+1","v":2019},{"$f":"G47+1","v":2020}]
[null,null,{"$f":"IF($C$2=\"English\",CW48,CV48)","v":"Vorläufiges Ergebnis / Gewinn vor Steuern (Übernahme aus Tab 5b)"},{"$f":"D39","v":{"v":-2537.638888888898,"d":"-2,538 "}},{"$f":"E39","v":{"v":-21672.33333333333,"d":"-21,672 "}},{"$f":"F39","v":{"v":-24470.616666666654,"d":"-24,471 "}},{"$f":"G39","v":{"v":-5871.626666666678,"d":"-5,872 "}},{"$f":"H39","v":{"v":8969.812833333344,"d":"8,970"}},{"$nulls":91},"Vorläufiges Ergebnis / Gewinn vor Steuern (Übernahme aus Tab 5b)","Preliminary  result / earnings bevor taxes for loss (from tab. 5b)"]
[]
[null,null,{"$f":"IF($C$2=\"English\",CW50,CV50)","v":"Ermittelte / geschätzte Gewerbesteuer *)"},{"$nulls":96},{"$f":"IF('Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$1,\"Gewerbesteuer entfällt bei \" & 'Deckblatt Gruender|Data Founder'!$C$1,\"Ermittelte / geschätzte Gewerbesteuer *)\")","v":"Ermittelte / geschätzte Gewerbesteuer *)"},{"$f":"IF('Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$1,\"Business tax do not apply to \" & 'Deckblatt Gruender|Data Founder'!$C$1,\"Ascertained / estimated business tax *)\")","v":"Ascertained / estimated business tax *)"}]
[]
[null,null,{"$f":"IF($C$2=\"English\",CW52,CV52)","v":"Einkommensteuern (bei Nicht-Kapitalgesellschaften**) ) "},{"$nulls":96},{"$f":"IF('Deckblatt Gruender|Data Founder'!$C$4='Deckblatt Gruender|Data Founder'!$D$13,\"Körperschaftsteuer**)\",\"Einkommensteuern (bei Nicht-Kapitalgesellschaften**) ) \")","v":"Einkommensteuern (bei Nicht-Kapitalgesellschaften**) ) "},{"$f":"IF('Deckblatt Gruender|Data Founder'!$C$4='Deckblatt Gruender|Data Founder'!$D$13,\"Federal Income Tax**)\",\"Income tax (for non capital companies **) ) \")","v":"Income tax (for non capital companies **) ) "}]
[{"$nulls":18},"Ende"]
[null,null,{"$f":"IF($C$2=\"English\",CW54,CV54)","v":"Ergebnis nach Steuern"},{"$f":"D48-D50-D52","v":{"v":-2537.638888888898,"d":"-2,538 "}},{"$f":"E48-E50-E52","v":{"v":-21672.33333333333,"d":"-21,672 "}},{"$f":"F48-F50-F52","v":{"v":-24470.616666666654,"d":"-24,471 "}},{"$f":"G48-G50-G52","v":{"v":-5871.626666666678,"d":"-5,872 "}},{"$f":"H48-H50-H52","v":{"v":8969.812833333344,"d":"8,970"}},{"$nulls":91},"Ergebnis nach Steuern","Earnings after tax"]
[]
[null,null,{"$f":"IF($C$2=\"English\",CW56,CV56)","v":"*) Bis zu einem Gewinn von 24.500 € (Freibetrag) ist keine Gewerbesteuer (zur Berechnung s. auch Bedienungsanleitung "},{"$nulls":96},"*) Bis zu einem Gewinn von 24.500 € (Freibetrag) ist keine Gewerbesteuer (zur Berechnung s. auch Bedienungsanleitung ","*) Until a profit of 24.500 EUR (exemption) no industrial tax has to be payed. "]
[null,null,{"$f":"IF($C$2=\"English\",CW57,CV57)","v":"Finanzplanungstabellen; Download unter www.Kindermanns.de) zu zahlen. Die Höhe der Gewerbesteuer ist abhängig vom "},{"$nulls":96},"Finanzplanungstabellen; Download unter www.Kindermanns.de) zu zahlen. Die Höhe der Gewerbesteuer ist abhängig vom ","The industrial tax depends on the tax factor of the municipality where the company is located"]
[null,null,{"$f":"IF($C$2=\"English\",CW58,CV58)","v":"\"Hebesatz\" der jeweiligen Gemeinde."},{"$nulls":96},"\"Hebesatz\" der jeweiligen Gemeinde."," "]
[]
[null,null,"Hebesätze Gemeinden um Stuttgart | municipal tax rates arround Stuttgart",{"$nulls":96},"Hebesätze Gemeinden um Stuttgart","Hebesätze Gemeinden um Stuttgart (tax factors of communities round Stuttgart)"]
[null,null,"*) Tool zur Gewerbesteuerermittlung | for bussiness tax ",{"$nulls":96},"*) Tool zur Gewerbesteuerermittlung ","*) Tool zur Gewerbesteuerermittlung  (Tool for assertainement of business tax)"]
[null,null,{"$f":"IF(C52=\"Körperschaftsteuer**)\",\"\",\"**) Grobschätzung Einkommensteuer nach Abgabenrechner des Bundesfinanzministerium | Rough estimation of  income tax according to German Federal Ministry of Finance\")","v":"**) Grobschätzung Einkommensteuer nach Abgabenrechner des Bundesfinanzministerium | Rough estimation of  income tax according to German Federal Ministry of Finance"},{"$nulls":96},{"$f":"IF(CV52=\"Körperschaftsteuer**)\",\"**) Abschätzung Körperschaftssteuer\",\"\")","v":""}]
[null,null,"Steuerarten |Tax types",{"$nulls":96},{"$f":"IF(CV52=\"Körperschaftsteuer**)\",\"der zu zahlende Körperschaft-Steuersatz beträgt z.Z. 15 % des zu versteuernden Einkommens\",\"\")","v":""}]
[{"$nulls":99},{"$f":"IF(CV52=\"Körperschaftsteuer**)\",\"\",\"**) Grobschätzung Einkommensteuer nach Abgabenrechner des Bundesfinanzministerium\")","v":"**) Grobschätzung Einkommensteuer nach Abgabenrechner des Bundesfinanzministerium"},"**) Rough estimation of the inome tax with the fee-calculator of the Federal Ministery of Finances"]

{"sheet":"5  Rentabilitaet|Profit","index":11,"n_rows":126,"n_cols":115,"rows_kept":126,"hidden":true}
[]
[null,null,{"$f":"'Deckblatt Gruender|Data Founder'!D8","v":"Deutsch"},{"$nulls":16},"Aufgaben und/oder Kommentar",{"$nulls":79},"Deutsch",null,null,"Jan.","Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"\"Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!C4","v":"Jahr 2016"}]
[null,null,{"$f":"IF($C$2=\"English\",CW3,CV3)","v":"5a-1 Ermittlung des Gewinnes oder Verlustes für die Monate des Startjahres 2016 in EURO"},{"$nulls":16},"To Do list / Comments",{"$nulls":79},{"$f":"\"5a-1 Ermittlung des Gewinnes oder Verlustes für die Monate des Startjahres \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4&\" in EURO\"","v":"5a-1 Ermittlung des Gewinnes oder Verlustes für die Monate des Startjahres 2016 in EURO"},"English",null,"Jan","Feb","Mar","Apr","May","June","July","Aug","Sept","Oct","Nov","Dec",{"$f":"\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!C4","v":"Year 2016"}]
[null,null,{"$f":"'Deckblatt Gruender|Data Founder'!$M$1","v":0},{"$nulls":97},"5a Determination of profit or loss for the months of the founding year 2016 in EURO"]
[]
[{"$nulls":3},{"$f":"IF($C$2=\"English\",CY3,CY2)","v":"Jan."},{"$f":"IF($C$2=\"English\",CZ3,CZ2)","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.","Jahr 2016",null,null,{"$f":"IF(C2=\"English\",T3,T2)","v":"Aufgaben und/oder Kommentar"}]
[]
[null,null,{"$f":"IF($C$2=\"English\",CW9,CV9)","v":"Umsätze aus Tab. 2a-1 (ohne MwSt)"},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!E34,'2  Umsatz|Sales'!E34-'2  Umsatz|Sales'!E33-'2  Umsatz|Sales'!E32)","v":{"v":1850,"d":"1,850"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!F34,'2  Umsatz|Sales'!F34-'2  Umsatz|Sales'!F33-'2  Umsatz|Sales'!F32)","v":{"v":1950,"d":"1,950"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!G34,'2  Umsatz|Sales'!G34-'2  Umsatz|Sales'!G33-'2  Umsatz|Sales'!G32)","v":{"v":2150,"d":"2,150"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!H34,'2  Umsatz|Sales'!H34-'2  Umsatz|Sales'!H33-'2  Umsatz|Sales'!H32)","v":{"v":2350,"d":"2,350"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!I34,'2  Umsatz|Sales'!I34-'2  Umsatz|Sales'!I33-'2  Umsatz|Sales'!I32)","v":{"v":2550,"d":"2,550"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!J34,'2  Umsatz|Sales'!J34-'2  Umsatz|Sales'!J33-'2  Umsatz|Sales'!J32)","v":{"v":2750,"d":"2,750"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!K34,'2  Umsatz|Sales'!K34-'2  Umsatz|Sales'!K33-'2  Umsatz|Sales'!K32)","v":{"v":1700,"d":"1,700"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!L34,'2  Umsatz|Sales'!L34-'2  Umsatz|Sales'!L33-'2  Umsatz|Sales'!L32)","v":{"v":1900,"d":"1,900"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!M34,'2  Umsatz|Sales'!M34-'2  Umsatz|Sales'!M33-'2  Umsatz|Sales'!M32)","v":{"v":2100,"d":"2,100"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!N34,'2  Umsatz|Sales'!N34-'2  Umsatz|Sales'!N33-'2  Umsatz|Sales'!N32)","v":{"v":2300,"d":"2,300"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!O34,'2  Umsatz|Sales'!O34-'2  Umsatz|Sales'!O33-'2  Umsatz|Sales'!O32)","v":{"v":2500,"d":"2,500"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!P34,'2  Umsatz|Sales'!P34-'2  Umsatz|Sales'!P33-'2  Umsatz|Sales'!P32)","v":{"v":2700,"d":"2,700"}},{"$f":"SUM(D8:O8)","v":{"v":26800,"d":"26,800"}}]
[{"$nulls":99},{"$f":"IF($C$4<>1,\"Umsätze aus Tab. 2a-1 (ohne MwSt)\",\"Umsätze aus Tab. 2a-1 (mit MwSt)\")","v":"Umsätze aus Tab. 2a-1 (ohne MwSt)"},"Total sales from tab. 2a (w/o VAT)"]
[null,null,"abzügl. Summe Betriebskosten II aus Tab. 4a-1 (ohne MwSt)",{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!D69,'4  Betriebskosten|Operation Ex'!D67-'4  Betriebskosten|Operation Ex'!D75)","v":{"v":3660,"d":"3,660"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!E69,'4  Betriebskosten|Operation Ex'!E67-'4  Betriebskosten|Operation Ex'!E75)","v":{"v":2440,"d":"2,440"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!F69,'4  Betriebskosten|Operation Ex'!F67-'4  Betriebskosten|Operation Ex'!F75)","v":{"v":3383.333333333333,"d":"3,383"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!G69,'4  Betriebskosten|Operation Ex'!G67-'4  Betriebskosten|Operation Ex'!G75)","v":{"v":4322.638888888889,"d":"4,323"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!H69,'4  Betriebskosten|Operation Ex'!H67-'4  Betriebskosten|Operation Ex'!H75)","v":{"v":5508.611111111111,"d":"5,509"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!I69,'4  Betriebskosten|Operation Ex'!I67-'4  Betriebskosten|Operation Ex'!I75)","v":{"v":6605.138888888889,"d":"6,605"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!J69,'4  Betriebskosten|Operation Ex'!J67-'4  Betriebskosten|Operation Ex'!J75)","v":{"v":7821.666666666666,"d":"7,822"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!K69,'4  Betriebskosten|Operation Ex'!K67-'4  Betriebskosten|Operation Ex'!K75)","v":{"v":8578.194444444445,"d":"8,578"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!L69,'4  Betriebskosten|Operation Ex'!L67-'4  Betriebskosten|Operation Ex'!L75)","v":{"v":9414.722222222223,"d":"9,415"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!M69,'4  Betriebskosten|Operation Ex'!M67-'4  Betriebskosten|Operation Ex'!M75)","v":{"v":10331.25,"d":"10,331"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!N69,'4  Betriebskosten|Operation Ex'!N67-'4  Betriebskosten|Operation Ex'!N75)","v":{"v":11327.777777777777,"d":"11,328"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!O69,'4  Betriebskosten|Operation Ex'!O67-'4  Betriebskosten|Operation Ex'!O75)","v":{"v":12404.305555555555,"d":"12,404"}},{"$f":"SUM(D10:O10)","v":{"v":85797.63888888888,"d":"85,798"}}]
[{"$nulls":99},{"$f":"IF($C$4<>1,\"abzügl. Summe Betriebskosten II aus Tab. 4a-1 (ohne MwSt)\",\"abzügl. Summe Betriebskosten II aus Tab. 4a-1 (mit MwSt)\")","v":"abzügl. Summe Betriebskosten II aus Tab. 4a-1 (ohne MwSt)"},{"$f":"IF($C$4<>1,\"(-) sum operating costs II from tab.4a (w/o VAT)\",\"(-) sum operating costs II from tab.4a (incl. VAT)\")","v":"(-) sum operating costs II from tab.4a (w/o VAT)"}]
[null,null,"Vorläufiges Ergebnis / Gewinn vor St. oder Verlust",{"$f":"D8-D10","v":{"v":-1810,"d":"-1,810 "}},{"$f":"E8-E10","v":{"v":-490,"d":"-490 "}},{"v":-1233.333333333333,"d":"-1,233 "},{"v":-1972.6388888888887,"d":"-1,973 "},{"v":-2958.6111111111113,"d":"-2,959 "},{"v":-3855.1388888888887,"d":"-3,855 "},{"v":-6121.666666666666,"d":"-6,122 "},{"v":-6678.194444444445,"d":"-6,678 "},{"v":-7314.722222222223,"d":"-7,315 "},{"v":-8031.25,"d":"-8,031 "},{"v":-8827.777777777777,"d":"-8,828 "},{"v":-9704.305555555555,"d":"-9,704 "},{"$f":"IF(P8=\"\",\"\",P8-P10)","v":{"v":-58997.638888888876,"d":"-58,998 "}}]
[null,null,"Akkumuliert: Vorläufiges Ergebnis / Gewinn vor St. oder Verlust",{"$f":"D12","v":{"v":-1810,"d":"-1,810 "}},{"$f":"E12+D13","v":{"v":-2300,"d":"-2,300 "}},{"$f":"F12+E13","v":{"v":-3533.333333333333,"d":"-3,533 "}},{"v":-5505.972222222222,"d":"-5,506 "},{"v":-8464.583333333332,"d":"-8,465 "},{"v":-12319.72222222222,"d":"-12,320 "},{"v":-18441.388888888887,"d":"-18,441 "},{"v":-25119.583333333332,"d":"-25,120 "},{"v":-32434.305555555555,"d":"-32,434 "},{"v":-40465.555555555555,"d":"-40,466 "},{"v":-49293.33333333333,"d":"-49,293 "},{"v":-58997.63888888888,"d":"-58,998 "},{"$nulls":84},"Vorläufiges Ergebnis / Gewinn vor St. oder Verlust","Priliminary  result / earnings bevor taxes or loss"]
[{"$nulls":99},"Akkumuliert: Vorläufiges Ergebnis / Gewinn vor St. oder Verlust","Acc. priliminary  result / earnings bevor taxes or loss"]
[]
[null,null,{"$f":"IF($C$2=\"English\",CW18,CV18)","v":"5a-2 Ermittlung des Gewinnes oder Verlustes für die Monate des Startjahres 2017 in EURO"},{"$nulls":96},"Gewinn/Verlust vor Steuer","Profit/Loss before taxes"]
[{"$nulls":100},"monthly values"]
[{"$nulls":3},{"$f":"D6","v":"Jan."},{"$f":"E6","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.","Jahr 2016",{"$nulls":83},{"$f":"\"5a-2 Ermittlung des Gewinnes oder Verlustes für die Monate des Startjahres \" & '1 Pers.Ausgaben|Pers Expenses'!$C$4+1&\" in EURO\"","v":"5a-2 Ermittlung des Gewinnes oder Verlustes für die Monate des Startjahres 2017 in EURO"},"accumulated"]
[]
[null,null,{"$f":"IF($C$2=\"English\",CW20,CV20)","v":"Umsätze aus Tab. 2a-2 (ohne MwSt)"},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!E68,'2  Umsatz|Sales'!E68-'2  Umsatz|Sales'!E67-'2  Umsatz|Sales'!E66)","v":{"v":4200,"d":"4,200"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!F68,'2  Umsatz|Sales'!F68-'2  Umsatz|Sales'!F67-'2  Umsatz|Sales'!F66)","v":{"v":4600,"d":"4,600"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!G68,'2  Umsatz|Sales'!G68-'2  Umsatz|Sales'!G67-'2  Umsatz|Sales'!G66)","v":{"v":5000,"d":"5,000"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!H68,'2  Umsatz|Sales'!H68-'2  Umsatz|Sales'!H67-'2  Umsatz|Sales'!H66)","v":{"v":5400,"d":"5,400"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!I68,'2  Umsatz|Sales'!I68-'2  Umsatz|Sales'!I67-'2  Umsatz|Sales'!I66)","v":{"v":5800,"d":"5,800"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!J68,'2  Umsatz|Sales'!J68-'2  Umsatz|Sales'!J67-'2  Umsatz|Sales'!J66)","v":{"v":6200,"d":"6,200"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!K68,'2  Umsatz|Sales'!K68-'2  Umsatz|Sales'!K67-'2  Umsatz|Sales'!K66)","v":{"v":6600,"d":"6,600"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!L68,'2  Umsatz|Sales'!L68-'2  Umsatz|Sales'!L67-'2  Umsatz|Sales'!L66)","v":{"v":7000,"d":"7,000"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!M68,'2  Umsatz|Sales'!M68-'2  Umsatz|Sales'!M67-'2  Umsatz|Sales'!M66)","v":{"v":7400,"d":"7,400"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!N68,'2  Umsatz|Sales'!N68-'2  Umsatz|Sales'!N67-'2  Umsatz|Sales'!N66)","v":{"v":7800,"d":"7,800"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!O68,'2  Umsatz|Sales'!O68-'2  Umsatz|Sales'!O67-'2  Umsatz|Sales'!O66)","v":{"v":8200,"d":"8,200"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!P68,'2  Umsatz|Sales'!P68-'2  Umsatz|Sales'!P67-'2  Umsatz|Sales'!P66)","v":{"v":8600,"d":"8,600"}},{"$f":"SUM(D20:O20)","v":{"v":76800,"d":"76,800"}},{"$nulls":83},{"$f":"IF($C$4<>1,\"Umsätze aus Tab. 2a-2 (ohne MwSt)\",\"Umsätze aus Tab. 2a-2 (mit MwSt)\")","v":"Umsätze aus Tab. 2a-2 (ohne MwSt)"},{"$f":"IF($C$4<>1,\"Turnover from tab. 2a-2 (w/o VAT)\",\"Turnover from tab. 2a-2 (incl. VAT)\")","v":"Turnover from tab. 2a-2 (w/o VAT)"}]
[]
[null,null,{"$f":"IF($C$2=\"English\",CW22,CV22)","v":"abzügl. Summe Betriebskosten II aus Tab. 4a-2 (ohne MwSt)"},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!D143,'4  Betriebskosten|Operation Ex'!D143-'4  Betriebskosten|Operation Ex'!D149)","v":{"v":22270.833333333332,"d":"22,271"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!E143,'4  Betriebskosten|Operation Ex'!E143-'4  Betriebskosten|Operation Ex'!E149)","v":{"v":14107.36111111111,"d":"14,107"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!F143,'4  Betriebskosten|Operation Ex'!F143-'4  Betriebskosten|Operation Ex'!F149)","v":{"v":15903.88888888889,"d":"15,904"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!G143,'4  Betriebskosten|Operation Ex'!G143-'4  Betriebskosten|Operation Ex'!G149)","v":{"v":19560.416666666668,"d":"19,560"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!H143,'4  Betriebskosten|Operation Ex'!H143-'4  Betriebskosten|Operation Ex'!H149)","v":{"v":21868.263888888887,"d":"21,868"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!I143,'4  Betriebskosten|Operation Ex'!I143-'4  Betriebskosten|Operation Ex'!I149)","v":{"v":24336.111111111113,"d":"24,336"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!J143,'4  Betriebskosten|Operation Ex'!J143-'4  Betriebskosten|Operation Ex'!J149)","v":{"v":36413.958333333336,"d":"36,414"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!K143,'4  Betriebskosten|Operation Ex'!K143-'4  Betriebskosten|Operation Ex'!K149)","v":{"v":39201.805555555555,"d":"39,202"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!L143,'4  Betriebskosten|Operation Ex'!L143-'4  Betriebskosten|Operation Ex'!L149)","v":{"v":42149.652777777774,"d":"42,150"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!M143,'4  Betriebskosten|Operation Ex'!M143-'4  Betriebskosten|Operation Ex'!M149)","v":{"v":45257.49999999999,"d":"45,258"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!N143,'4  Betriebskosten|Operation Ex'!N143-'4  Betriebskosten|Operation Ex'!N149)","v":{"v":48525.347222222226,"d":"48,525"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!O143,'4  Betriebskosten|Operation Ex'!O143-'4  Betriebskosten|Operation Ex'!O149)","v":{"v":51953.194444444445,"d":"51,953"}},{"$f":"SUM(D22:O22)","v":{"v":381548.3333333334,"d":"381,548"}},{"$nulls":83},{"$f":"IF($C$4<>1,\"abzügl. Summe Betriebskosten II aus Tab. 4a-2 (ohne MwSt)\",\"abzügl. Summe Betriebskosten II aus Tab. 4a-2 (mit MwSt)\")","v":"abzügl. Summe Betriebskosten II aus Tab. 4a-2 (ohne MwSt)"},{"$f":"IF($C$4<>1,\"(-) sum operating costs II from tab.4a (w/o VAT)\",\"(-) sum operating costs II from tab.4a (incl. VAT)\")","v":"(-) sum operating costs II from tab.4a (w/o VAT)"}]
[]
[null,null,{"$f":"C12","v":"Vorläufiges Ergebnis / Gewinn vor St. oder Verlust"},{"$f":"D20-D22","v":{"v":-18070.833333333332,"d":"-18,071 "}},{"$f":"E20-E22","v":{"v":-9507.36111111111,"d":"-9,507 "}},{"v":-10903.88888888889,"d":"-10,904 "},{"v":-14160.416666666668,"d":"-14,160 "},{"v":-16068.263888888887,"d":"-16,068 "},{"v":-18136.111111111113,"d":"-18,136 "},{"v":-29813.958333333336,"d":"-29,814 "},{"v":-32201.805555555555,"d":"-32,202 "},{"v":-34749.652777777774,"d":"-34,750 "},{"v":-37457.49999999999,"d":"-37,458 "},{"v":-40325.347222222226,"d":"-40,325 "},{"v":-43353.194444444445,"d":"-43,353 "},{"$f":"IF(P20=\"\",\"\",P20-P22)","v":{"v":-304748.3333333334,"d":"-304,748 "}}]
[null,null,{"$f":"C13","v":"Akkumuliert: Vorläufiges Ergebnis / Gewinn vor St. oder Verlust"},{"$f":"D24+O13","v":{"v":-77068.47222222222,"d":"-77,068 "}},{"$f":"E24+D25","v":{"v":-86575.83333333333,"d":"-86,576 "}},{"v":-97479.72222222222,"d":"-97,480 "},{"v":-111640.13888888889,"d":"-111,640 "},{"v":-127708.40277777778,"d":"-127,708 "},{"v":-145844.5138888889,"d":"-145,845 "},{"v":-175658.47222222225,"d":"-175,658 "},{"v":-207860.2777777778,"d":"-207,860 "},{"v":-242609.9305555556,"d":"-242,610 "},{"v":-280067.43055555556,"d":"-280,067 "},{"v":-320392.7777777778,"d":"-320,393 "},{"v":-363745.97222222225,"d":"-363,746 "}]
[]
[{"$nulls":6},{"$f":"IF($C$2=\"English\",CW50,CV50)","v":"Monatliches Ergebnis 2016 und 2016: Gewinn/Verlust vor Steuer"}]
[]
[]
[]
[]
[]
[]
[{"$nulls":99},"Gewinn/Verlust vor Steuer","Profit/Loss before taxes"]
[]
[]
[]
[{"$nulls":99},{"$f":" CV13","v":"Vorläufiges Ergebnis / Gewinn vor St. oder Verlust"},"Priliminary  result / earnings bevor taxes or loss"]
[null,null,{"$f":"IF($C$2=\"English\",CW46,CV46)","v":"5b Ermittlung des Gewinnes oder Verlustes für die Jahre 2016 - 2020 in EURO"},{"$nulls":10},{"$f":"IF($C$2=\"English\",CW34,CV34)","v":"Gewinn/Verlust vor Steuer"},{"$nulls":85},"Akkumuliertes vorläufiges Ergebnis / Gewinn vor St. oder Verlust","Acc. priliminary  result / earnings bevor taxes or loss"]
[]
[{"$nulls":3},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!C4","v":2016},{"$f":"D41+1","v":2017},{"$f":"E41+1","v":2018},{"$f":"F41+1","v":2019},{"$f":"G41+1","v":2020}]
[{"$nulls":99},"Monatliches Ergebnis 2016: Gewinn/Verlust vor Steuer","Monthly Result 2016: Profit/Lost before taxes "]
[null,null,{"$f":"IF($C$2=\"English\",CW43,CV43)","v":"Umsätze aus Tab. 2b (ohne MwSt)"},{"$f":"P8","v":{"v":26800,"d":"26,800"}},{"$f":"P20","v":{"v":76800,"d":"76,800"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!G102,'2  Umsatz|Sales'!G102-'2  Umsatz|Sales'!G101-'2  Umsatz|Sales'!G100)","v":{"v":99000,"d":"99,000"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!H102,'2  Umsatz|Sales'!H102-'2  Umsatz|Sales'!H101-'2  Umsatz|Sales'!H100)","v":{"v":146000,"d":"146,000"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'2  Umsatz|Sales'!I102,'2  Umsatz|Sales'!I102-'2  Umsatz|Sales'!I101-'2  Umsatz|Sales'!I100)","v":{"v":218000,"d":"218,000"}},{"$nulls":91},{"$f":"IF($C$4<>1,\"Umsätze aus Tab. 2b (ohne MwSt)\",\"Umsätze aus Tab. 2b (mit MwSt)\")","v":"Umsätze aus Tab. 2b (ohne MwSt)"},{"$f":"IF($C$4<>1,\"Turnover from tab. 2b (w/o VAT)\",\"Turnover from tab. 2b (incl. VAT)\")","v":"Turnover from tab. 2b (w/o VAT)"}]
[]
[null,null,{"$f":"IF($C$2=\"English\",CW45,CV45)","v":"abzügl. Summe Betriebskosten II aus Tab. 4b  (ohne MwSt)"},{"$f":"P10","v":{"v":85797.63888888888,"d":"85,798"}},{"$f":"P22","v":{"v":381548.3333333334,"d":"381,548"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!F217,'4  Betriebskosten|Operation Ex'!F217-'4  Betriebskosten|Operation Ex'!F223)","v":{"v":247755.4166666667,"d":"247,755"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!G217,'4  Betriebskosten|Operation Ex'!G217-'4  Betriebskosten|Operation Ex'!G223)","v":{"v":273935.6666666667,"d":"273,936"}},{"$f":"IF(OR($C$4=0,$C$4=3,$C$4=1),'4  Betriebskosten|Operation Ex'!H217,'4  Betriebskosten|Operation Ex'!H217-'4  Betriebskosten|Operation Ex'!H223)","v":{"v":310462.42916666664,"d":"310,462"}},{"$nulls":91},{"$f":"IF($C$4<>1,\"abzügl. Summe Betriebskosten II aus Tab. 4b  (ohne MwSt)\",\"abzügl. Summe Betriebskosten II aus Tab. 4b (mit MwSt)\")","v":"abzügl. Summe Betriebskosten II aus Tab. 4b  (ohne MwSt)"},{"$f":"IF($C$4<>1,\"less sum operating costs II from tab.4b (w/o VAT)\",\"less sum operating costs II from tab.4b (incl. VAT)\")","v":"less sum operating costs II from tab.4b (w/o VAT)"}]
[{"$nulls":99},{"$f":"\"5b Ermittlung des Gewinnes oder Verlustes für die Jahre \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" - \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"5b Ermittlung des Gewinnes oder Verlustes für die Jahre 2016 - 2020 in EURO"},{"$f":"\"5b Deterination of profit or loss for the years \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" - \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"5b Deterination of profit or loss for the years 2016 - 2020 in EURO"}]
[null,null,{"$f":"IF($C$2=\"English\",CW38,CV38)","v":"Vorläufiges Ergebnis / Gewinn vor St. oder Verlust"},{"$f":"D43-D45","v":{"v":-58997.638888888876,"d":"-58,998 "}},{"$f":"E43-E45","v":{"v":-304748.3333333334,"d":"-304,748 "}},{"$f":"F43-F45","v":{"v":-148755.4166666667,"d":"-148,755 "}},{"$f":"G43-G45","v":{"v":-127935.66666666669,"d":"-127,936 "}},{"$f":"H43-H45","v":{"v":-92462.42916666664,"d":"-92,462 "}},{"$nulls":91},"Vorläufiges Ergebnis / Gewinn vor Steuern (Übernahme aus Tab 5b)","Priliminary  result / earnings bevor taxes for loss (from tab. 5b)"]
[null,null,{"$f":"C13","v":"Akkumuliert: Vorläufiges Ergebnis / Gewinn vor St. oder Verlust"},{"$f":"D47","v":{"v":-58997.638888888876,"d":"-58,998 "}},{"$f":"E47+D48","v":{"v":-363745.97222222225,"d":"-363,746 "}},{"$f":"F47+E48","v":{"v":-512501.38888888893,"d":"-512,501 "}},{"$f":"G47+F48","v":{"v":-640437.0555555556,"d":"-640,437 "}},{"$f":"H47+G48","v":{"v":-732899.4847222222,"d":"-732,899 "}},{"$nulls":91},{"$f":"IF('Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$1,\"Gewerbesteuer entfällt bei \" & 'Deckblatt Gruender|Data Founder'!$C$1,\"Ermittelte / geschätzte Gewerbesteuer *)\")","v":"Ermittelte / geschätzte Gewerbesteuer *)"},{"$f":"IF('Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$1,\"Business tax do not apply to \" & 'Deckblatt Gruender|Data Founder'!$C$1,\"Ascertained / estimated business tax *)\")","v":"Ascertained / estimated business tax *)"}]
[{"$nulls":3},{"$f":"IF(D47>0,D47,\"\")","v":""},{"$f":"IF(E47>0,E47,\"\")","v":""},{"$f":"IF(F47>0,F47,\"\")","v":""},{"$f":"IF(G47>0,G47,\"\")","v":""},{"$f":"IF(H47>0,H47,\"\")","v":""},{"$nulls":91},{"$f":"IF('Deckblatt Gruender|Data Founder'!$C$4='Deckblatt Gruender|Data Founder'!$D$13,\"Körperschaftsteuer**)\",\"Einkommensteuern (bei Nicht-Kapitalgesellschaften**) ) \")","v":"Einkommensteuern (bei Nicht-Kapitalgesellschaften**) ) "},{"$f":"IF('Deckblatt Gruender|Data Founder'!$C$4='Deckblatt Gruender|Data Founder'!$D$13,\"Federal Income Tax**)\",\"Income tax (for non capital companies **) ) \")","v":"Income tax (for non capital companies **) ) "}]
[{"$nulls":3},{"$f":"IF(D47<=0,D47,\"\")","v":{"v":-58997.638888888876,"d":"-58,998 "}},{"$f":"IF(E47<=0,E47,\"\")","v":{"v":-304748.3333333334,"d":"-304,748 "}},{"$f":"IF(F47<=0,F47,\"\")","v":{"v":-148755.4166666667,"d":"-148,755 "}},{"$f":"IF(G47<=0,G47,\"\")","v":{"v":-127935.66666666669,"d":"-127,936 "}},{"$f":"IF(H47<=0,H47,\"\")","v":{"v":-92462.42916666664,"d":"-92,462 "}},{"$nulls":91},"Monatliches Ergebnis 2016 und 2016: Gewinn/Verlust vor Steuer","Monthly Results 2016 und 2016: Profit/Loss before taxes "]
[]
[null,null,{"$f":"IF($C$2=\"English\",CW55,CV55)","v":"5c Ermittlung der Steuerlast für die Jahre 2016 - 2020 in EURO"}]
[]
[{"$nulls":3},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!C4","v":2016},{"$f":"D54+1","v":2017},{"$f":"E54+1","v":2018},{"$f":"F54+1","v":2019},{"$f":"G54+1","v":2020},{"$nulls":91},"Ergebnis nach Steuern","Earnings after tax"]
[null,null,{"$f":"IF($C$2=\"English\",CW47,CV47)","v":"Vorläufiges Ergebnis / Gewinn vor Steuern (Übernahme aus Tab 5b)"},{"$f":"D47","v":{"v":-58997.638888888876,"d":"-58,998 "}},{"$f":"E47","v":{"v":-304748.3333333334,"d":"-304,748 "}},{"$f":"F47","v":{"v":-148755.4166666667,"d":"-148,755 "}},{"$f":"G47","v":{"v":-127935.66666666669,"d":"-127,936 "}},{"$f":"H47","v":{"v":-92462.42916666664,"d":"-92,462 "}},{"$nulls":91},{"$f":"\"5c Ermittlung der Steuerlast für die Jahre \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" - \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"5c Ermittlung der Steuerlast für die Jahre 2016 - 2020 in EURO"},{"$f":"\"5c Determination of tax load the years \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" - \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"5c Determination of tax load the years 2016 - 2020 in EURO"}]
[{"$nulls":99},"Hebesätze Gemeinden um Stuttgart","Hebesätze Gemeinden um Stuttgart (tax factors of communities round Stuttgart)"]
[null,null,{"$f":"IF($C$2=\"English\",CW48,CV48)","v":"Ermittelte / geschätzte Gewerbesteuer *)"},{"$nulls":96},"*) Tool zur Gewerbesteuerermittlung ","*) Tool zur Gewerbesteuerermittlung  (Tool for assertainement of business tax)"]
[{"$nulls":99},{"$f":"IF(CV49=\"Körperschaftsteuer**)\",\"**) Abschätzung Körperschaftssteuer\",\"\")","v":""}]
[null,null,{"$f":"IF($C$2=\"English\",CW49,CV49)","v":"Einkommensteuern (bei Nicht-Kapitalgesellschaften**) ) "},{"$nulls":96},{"$f":"IF(CV49=\"Körperschaftsteuer**)\",\"der zu zahlende Körperschaft-Steuersatz beträgt z.Z. 15 % des zu versteuernden Einkommens\",\"\")","v":""}]
[{"$nulls":18},"Ende",{"$nulls":80},{"$f":"IF(CV49=\"Körperschaftsteuer**)\",\"\",\"**) Grobschätzung Einkommensteuer nach Abgabenrechner des Bundesfinanzministerium\")","v":"**) Grobschätzung Einkommensteuer nach Abgabenrechner des Bundesfinanzministerium"},"(Rough estimation  of the inome tax with the fee-calculator of the Federal Ministery of Finances"]
[null,null,{"$f":"IF($C$2=\"English\",CW54,CV54)","v":"Ergebnis nach Steuern"},{"$f":"D55-D57-D59","v":{"v":-58997.638888888876,"d":"-58,998 "}},{"$f":"E55-E57-E59","v":{"v":-304748.3333333334,"d":"-304,748 "}},{"$f":"F55-F57-F59","v":{"v":-148755.4166666667,"d":"-148,755 "}},{"$f":"G55-G57-G59","v":{"v":-127935.66666666669,"d":"-127,936 "}},{"$f":"H55-H57-H59","v":{"v":-92462.42916666664,"d":"-92,462 "}}]
[]
[null,null,{"$f":"IF($C$2=\"English\",CW63,CV63)","v":"*) Bis zu einem Gewinn von 24.500 € (Freibetrag) ist keine Gewerbesteuer (zur Berechnung s. auch Bedienungsanleitung "},{"$nulls":96},"*) Bis zu einem Gewinn von 24.500 € (Freibetrag) ist keine Gewerbesteuer (zur Berechnung s. auch Bedienungsanleitung ","*) Until a profit of 24.500 EUR (exemption) no industrial tax has to be payed. "]
[null,null,{"$f":"IF($C$2=\"English\",CW64,CV64)","v":"Finanzplanungstabellen; Download unter www.Kindermanns.de) zu zahlen. Die Höhe der Gewerbesteuer ist abhängig vom "},{"$nulls":96},"Finanzplanungstabellen; Download unter www.Kindermanns.de) zu zahlen. Die Höhe der Gewerbesteuer ist abhängig vom ","The industrial tax depends on the tax factor of the municipality where the company is located"]
[null,null,{"$f":"IF($C$2=\"English\",CW65,CV65)","v":"\"Hebesatz\" der jeweiligen Gemeinde."},{"$nulls":96},"\"Hebesatz\" der jeweiligen Gemeinde."," "]
[]
[null,null,"Hebesätze Gemeinden um Stuttgart | municipal tax rates arround Stuttgart"]
[null,null,"*) Tool zur Gewerbesteuerermittlung | for bussiness tax "]
[null,null,{"$f":"IF(C59=\"Körperschaftsteuer**)\",\"\",\"**) Grobschätzung Einkommensteuer nach Abgabenrechner des Bundesfinanzministerium | Rough estimation of  income tax according to German Federal Ministry of Finance\")","v":"**) Grobschätzung Einkommensteuer nach Abgabenrechner des Bundesfinanzministerium | Rough estimation of  income tax according to German Federal Ministry of Finance"}]
[null,null,"Steuerarten |Tax types"]
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[]
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{"sheet":"6 Liquiditaet|Liquidity","index":12,"n_rows":207,"n_cols":115,"rows_kept":207,"hidden":true,"merged":[[53,9,53,15],[73,1,77,15]]}
[]
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[null,null,{"$f":"'Deckblatt Gruender|Data Founder'!M1","v":0},{"$nulls":16},"Aufgaben und/oder Kommentar",{"$nulls":79},"Monate nach Rechnungsstellung (≡ Planumsatz)","months after invoicing ( = planed sales) "]
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VAT)\")& \" (from tab 2a)\"","v":"Sales (w/o VAT) (from tab 2a)"}]
[null,null,{"$f":"IF($C$3=\"English\",CW12,CV12)","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 24+25  Tab 6a)"},{"$f":"IF($C$4=1,\"\",IF($F$3=0,D25+D26,IF($F$3=0.5,(D25+D26)/2,0)))","v":0},{"$f":"IF($C$4=1,\"\",IF($F$3=0,E25+E26,IF($F$3=0.5,(D25+E25+D26+E26)/2,IF($F$3=1,D25+D26,0))))","v":0},{"$f":"IF($C$4=1,\"\",IF($F$3=0,F25+F26,IF($F$3=0.5,(E25+F25+E26+F26)/2,IF($F$3=1,E25+E26,IF($F$3=2,D25+D26,0)))))","v":485},{"$f":"IF($C$4=1,\"\",IF($F$3=0,G25+G26,IF($F$3=0.5,(F25+G25+F26+G26)/2,IF($F$3=1,F25+F26,IF($F$3=2,E25+E26,IF($F$3=3,D25+D26,0))))))","v":542},{"$f":"IF($C$4=1,\"\",IF($F$3=0,H25+H26,IF($F$3=0.5,(G25+H25+G26+H26)/2,IF($F$3=1,G25+G26,IF($F$3=2,F25+F26,IF($F$3=3,E25+E26,0))))))","v":599},656,713,770,{"v":1555,"d":"1,555"},814,871,928,{"$f":"IF(C12=\"\",\"\",SUM(D12:O12))","v":{"v":7933,"d":"7,933"}},{"$nulls":83},{"$f":"IF($C$4=1,\"\",\"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 24+25  Tab 6a)\")","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 24+25  Tab 6a)"},{"$f":"IF($C$4=1,\"\",\"Charged  VAT for sales (line 24+25 tab 6a)\")","v":"Charged  VAT for sales (line 24+25 tab 6a)"}]
[null,null,"Finanzierung (aus Tab. 7a o. Eigenanteil)",{"$f":"IF(D6='7 Finanzierung|Financing'!F131,'7 Finanzierung|Financing'!F129,\"\")","v":0},{"$f":"IF(E6='7 Finanzierung|Financing'!G131,'7 Finanzierung|Financing'!G129,\"\")","v":0},{"$f":"IF(F6='7 Finanzierung|Financing'!H131,'7 Finanzierung|Financing'!H129,\"\")","v":{"v":20000,"d":"20,000"}},{"$f":"IF(G6='7 Finanzierung|Financing'!I131,'7 Finanzierung|Financing'!I129,\"\")","v":0},{"$f":"IF(H6='7 Finanzierung|Financing'!J131,'7 Finanzierung|Financing'!J129,\"\")","v":{"v":40000,"d":"40,000"}},{"$f":"IF(I6='7 Finanzierung|Financing'!K131,'7 Finanzierung|Financing'!K129,\"\")","v":0},{"$f":"IF(J6='7 Finanzierung|Financing'!L131,'7 Finanzierung|Financing'!L129,\"\")","v":0},{"$f":"IF(K6='7 Finanzierung|Financing'!M131,'7 Finanzierung|Financing'!M129,\"\")","v":0},{"$f":"IF(L6='7 Finanzierung|Financing'!N131,'7 Finanzierung|Financing'!N129,\"\")","v":0},{"$f":"IF(M6='7 Finanzierung|Financing'!O131,'7 Finanzierung|Financing'!O129,\"\")","v":0},{"$f":"IF(N6='7 Finanzierung|Financing'!P131,'7 Finanzierung|Financing'!P129,\"\")","v":0},{"$f":"IF(O6='7 Finanzierung|Financing'!Q131,'7 Finanzierung|Financing'!Q129,\"\")","v":0},{"v":60000,"d":"60,000"},{"$nulls":83},{"$f":"\"Finanzierung (aus Tab. 7a o. Eigenanteil)\"","v":"Finanzierung (aus Tab. 7a o. Eigenanteil)"},"Financing (from tab. 7a w/o equity ratio)"]
[null,null,{"$f":"IF($C$3=\"English\",CW14,CV14)","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 22+23 Tab. 6a)"},{"$f":"IF($C$4=1,\"\",D23+D24)","v":0},{"$f":"IF($C$4=1,\"\",E23+E24)","v":0},{"v":438.4,"d":"438"},{"v":449.79999999999995,"d":"450"},{"v":461.2,"d":"461"},{"v":1422.6000000000001,"d":"1,423"},446,{"v":647.4,"d":"647"},{"v":628.4,"d":"628"},{"v":480.2,"d":"480"},{"v":491.59999999999997,"d":"492"},503,{"v":5968.6,"d":"5,969"},{"$nulls":83},{"$f":"IF(C4=1,\"\",\"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 22+23 Tab. 6a)\")","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 22+23 Tab. 6a)"},{"$f":"IF(C4=1,\"\",\"VAT credits from business expenses (lines 22+23 tab. 6a)\")","v":"VAT credits from business expenses (lines 22+23 tab. 6a)"}]
[null,null,"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a)",{"$f":"D21","v":0},{"$f":"E21","v":0},0,0,0,0,0,0,0,0,0,228,228,{"$nulls":83},{"$f":"IF(C4=1,\"\",\"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a)\")","v":"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a)"},{"$f":"IF($C$4=1,\"\",\"VAT credits from investments (line 18 tab. 6a)\")","v":"VAT credits from investments (line 18 tab. 6a)"}]
[null,null,"Forderungsausgleich",{"$nulls":12},0,{"$nulls":83},"Forderungsausgleich","Payments of outstanding bills"]
[null,null,"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",{"$nulls":12},0,{"$nulls":83},"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...","Other earnings e.g. vouchers, grants"]
[null,null,"Summe Liquiditätszugang",{"$f":"SUM(D11:D17)","v":0},0,{"v":24423.4,"d":"24,423"},{"v":4791.8,"d":"4,792"},{"v":45160.2,"d":"45,160"},{"v":6478.6,"d":"6,479"},{"v":5859,"d":"5,859"},{"v":6417.4,"d":"6,417"},{"v":10683.4,"d":"10,683"},{"v":5894.2,"d":"5,894"},{"v":6262.6,"d":"6,263"},{"v":6859,"d":"6,859"},{"v":122829.6,"d":"122,830"},{"$nulls":83},"Summe Liquiditätszugang","Sum liquidity access"]
[null,3,{"$f":"IF($C$3=\"English\",CW19,CV19)","v":"Ausgaben / Auszahlungen"},{"$nulls":96},"Ausgaben / Auszahlungen","Expenses / outgoings"]
[null,null,"Anschaffungen ohne MwSt (aus Tab 3a)",{"$f":"'3 Anschaffungen|Investment'!H375","v":0},{"$f":"'3 Anschaffungen|Investment'!I375","v":0},{"$f":"'3 Anschaffungen|Investment'!J375","v":0},{"$f":"'3 Anschaffungen|Investment'!K375","v":0},{"$f":"'3 Anschaffungen|Investment'!L375","v":0},{"$f":"'3 Anschaffungen|Investment'!M375","v":0},{"$f":"'3 Anschaffungen|Investment'!N375","v":0},{"$f":"'3 Anschaffungen|Investment'!O375","v":0},{"$f":"'3 Anschaffungen|Investment'!P375","v":0},{"$f":"'3 Anschaffungen|Investment'!R375","v":0},{"$f":"'3 Anschaffungen|Investment'!S375","v":0},{"$f":"'3 Anschaffungen|Investment'!T375","v":{"v":1200,"d":"1,200"}},{"$f":"IF(C20=\"\",\"\",SUM(D20:O20))","v":{"v":1200,"d":"1,200"}},{"$nulls":83},{"$f":"\"Anschaffungen\"&IF(C4<>1,\" ohne MwSt\", \" mit MwSt\") &\" (aus Tab 3a)\"","v":"Anschaffungen ohne MwSt (aus Tab 3a)"},{"$f":"\"Acquirements\"&IF(C4<>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,"Sonstige Auszahlungen ",{"$nulls":12},{"$f":"SUM(D31:O31)","v":0},{"$nulls":83},"Sonstige Auszahlungen ","Other pay offs"]
[null,null,"Summe Liquiditätsabgang",{"$f":"SUM(D20:D31)","v":0},0,{"v":5233.4,"d":"5,233"},{"v":5361.105555555555,"d":"5,361"},{"v":6322.144444444444,"d":"6,322"},{"v":12397.072222222225,"d":"12,397"},{"v":6333.999999999999,"d":"6,334"},{"v":7648.927777777778,"d":"7,649"},{"v":8311.455555555556,"d":"8,311"},{"v":6638.783333333333,"d":"6,639"},{"v":6763.71111111111,"d":"6,764"},{"v":8316.638888888889,"d":"8,317"},{"v":73327.2388888889,"d":"73,327"},{"$nulls":83},"Summe Liquiditätsabgang","Sum liquidity outflow"]
[null,4,"Liquiditätssaldo",{"$nulls":96},"Liquiditätssaldo","Liquidity balance "]
[null,null,"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ",{"$f":"D9","v":0},{"$f":"E8+E9","v":0},0,{"v":29190,"d":"29,190"},{"v":28620.694444444445,"d":"28,621"},{"v":67458.75,"d":"67,459"},{"v":61540.277777777774,"d":"61,540"},{"v":61065.277777777774,"d":"61,065"},{"v":59833.74999999999,"d":"59,834"},{"v":62205.69444444444,"d":"62,206"},{"v":61461.1111111111,"d":"61,461"},{"v":60959.99999999999,"d":"60,960"},{"$nulls":84},"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ","Account / liquid resources / liquidity balance / opening balance"]
[null,null,"(+) Summe Liquiditätszugang",{"$f":"D18","v":0},0,{"v":24423.4,"d":"24,423"},{"v":4791.8,"d":"4,792"},{"v":45160.2,"d":"45,160"},{"v":6478.6,"d":"6,479"},{"v":5859,"d":"5,859"},{"v":6417.4,"d":"6,417"},{"v":10683.4,"d":"10,683"},{"v":5894.2,"d":"5,894"},{"v":6262.6,"d":"6,263"},{"v":6859,"d":"6,859"},{"$nulls":84},"(+) Summe Liquiditätszugang","(+) Sum liquidity access"]
[null,null,"(-) Summe Liquiditätsabgang",{"$f":"D32","v":0},0,{"v":5233.4,"d":"5,233"},{"v":5361.105555555555,"d":"5,361"},{"v":6322.144444444444,"d":"6,322"},{"v":12397.072222222225,"d":"12,397"},{"v":6333.999999999999,"d":"6,334"},{"v":7648.927777777778,"d":"7,649"},{"v":8311.455555555556,"d":"8,311"},{"v":6638.783333333333,"d":"6,639"},{"v":6763.71111111111,"d":"6,764"},{"v":8316.638888888889,"d":"8,317"},{"$nulls":84},"(-) Summe Liquiditätsabgang","(-)Sum liquidity outflow"]
[null,null,"Liquiditätssaldo",{"$f":"D35-D36+D34","v":0},{"$f":"E35-E36+E34","v":0},{"v":19190,"d":"19,190"},{"v":28620.694444444445,"d":"28,621"},{"v":67458.75,"d":"67,459"},{"v":61540.277777777774,"d":"61,540"},{"v":61065.277777777774,"d":"61,065"},{"v":59833.74999999999,"d":"59,834"},{"v":62205.69444444444,"d":"62,206"},{"v":61461.1111111111,"d":"61,461"},{"v":60959.99999999999,"d":"60,960"},{"v":59502.3611111111,"d":"59,502"},{"$nulls":84},"Liquiditätssaldo","Liquidity balance "]
[]
[null,{"$f":"IF($C$3=\"English\",CW39,CV39)","v":"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre 2016 - 2020 in EURO"},{"$nulls":10},{"$f":"IF($C$3=\"English\",\"Liquidity Balance for the Year \",\"Liquiditätssaldo für das Jahr \") & '1 Pers.Ausgaben|Pers Expenses'!C4&\" (EUR)\"","v":"Liquiditätssaldo für das Jahr 2016 (EUR)"},{"$nulls":86},{"$f":"\"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4 &\" - \"& '1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre 2016 - 2020 in EURO"},{"$f":"\"6b Evaluation of liquidity and capital requirement for the years \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4 &\" - \"& '1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"6b Evaluation of liquidity and capital requirement for the years 2016 - 2020 in EURO"}]
[null,{"$f":"IF(C3=\"English\",\"Liquidity Balance for the Years \",\"Liquiditätssaldo für die Jahre \")&'1 Pers.Ausgaben|Pers Expenses'!C4&\" - \"&'1 Pers.Ausgaben|Pers Expenses'!C4+4&\" (EUR)\"","v":"Liquiditätssaldo für die Jahre 2016 - 2020 (EUR)"}]
[null,{"$f":"B7","v":"No."},{"$f":"C7","v":"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)"},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!C4","v":2016},{"$f":"D41+1","v":2017},{"$f":"E41+1","v":2018},{"$f":"F41+1","v":2019},{"$f":"G41+1","v":2020},{"$nulls":91},"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)",{"$f":"CW7","v":"Receipts / pay offs (VAT rate s. tab.2 and tab. 4)"}]
[null,1,{"$f":"IF($C$3=\"English\",CW42,CV42)","v":"Konto / flüss. Mittel / Liquiditätssaldo"},null,{"$f":"D71","v":{"v":59502.36111111111,"d":"59,502"}},{"$f":"E71","v":{"v":175320.02777777778,"d":"175,320"}},{"$f":"F71","v":{"v":124089.41111111111,"d":"124,089"}},{"$f":"G71","v":{"v":91457.78444444443,"d":"91,458"}},{"$nulls":91},"Konto / flüss. Mittel / Liquiditätssaldo",{"$f":"CW8","v":"Account / liquid resources / liquidity balance / opening balance"}]
[null,null,{"$f":"IF($C$3=\"English\",CW43,CV43)","v":"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)"},{"$f":"P9","v":{"v":10000,"d":"10,000"}},{"$nulls":95},"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)","Opening balance (= own capital, personal contribution from tab. 7a)"]
[null,2,{"$f":"IF($C$3=\"English\",CW44,CV44)","v":"Einnahmen / Einzahlungen"},{"$nulls":96},"Einnahmen / Einzahlungen","Receipts / payments-in"]
[null,null,{"$f":"IF($C$3=\"English\",CW45,CV45)","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2b)"},{"$f":"P11","v":{"v":48700,"d":"48,700"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!F68,'2 Umsatz|Sales'!F68-E59-E60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!F68*23/24+'2 Umsatz|Sales'!P34/2,'2 Umsatz|Sales'!F68*23/24+'2 Umsatz|Sales'!P34/2-(O25+O26)/2-(E59+E60)*23/24),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!F68*11/12+'2 Umsatz|Sales'!P34,'2 Umsatz|Sales'!F68*11/12+'2 Umsatz|Sales'!P34-(E59+E60)*11/12-(O25+O26)),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!F68*10/12+'2 Umsatz|Sales'!O34+'2 Umsatz|Sales'!P34,'2 Umsatz|Sales'!F68*10/12+'2 Umsatz|Sales'!O34+'2 Umsatz|Sales'!P34-(N25+N26+O25+O26)-(E59+E60)*10/12),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!F68*9/12+'2 Umsatz|Sales'!N34+'2 Umsatz|Sales'!O34+'2 Umsatz|Sales'!P34,'2 Umsatz|Sales'!F68*9/12+'2 Umsatz|Sales'!N34+'2 Umsatz|Sales'!O34+'2 Umsatz|Sales'!P34-(M25+M26+N25+N26+O25+O26)-(E59+E60)*9/12))))))","v":{"v":48000,"d":"48,000"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!G68,'2 Umsatz|Sales'!G68-F59-F60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!F68*1/24+'2 Umsatz|Sales'!G68*23/24,'2 Umsatz|Sales'!F68*1/24+'2 Umsatz|Sales'!G68*23/24-(F59+F60)*1/24-(G59+G60)*23/24),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!F68*1/12+'2 Umsatz|Sales'!G68*11/12,'2 Umsatz|Sales'!F68*1/12+'2 Umsatz|Sales'!G68*11/12-(F59+F60)*1/12-(G59+G60)*11/12),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!F68*2/12+'2 Umsatz|Sales'!G68*10/12,'2 Umsatz|Sales'!F68*2/12+'2 Umsatz|Sales'!G68*10/12-(F59+F60)*2/12-(G59+G60)*10/12),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!F68*3/12+'2 Umsatz|Sales'!G68*9/12,'2 Umsatz|Sales'!F68*3/12+'2 Umsatz|Sales'!G68*9/12-(F59+F60)*3/12-(G59+G60)*9/12))))))","v":{"v":56000,"d":"56,000"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!H68,'2 Umsatz|Sales'!H68-G59-G60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!G68*1/24+'2 Umsatz|Sales'!H68*23/24,'2 Umsatz|Sales'!G68*1/24+'2 Umsatz|Sales'!H68*23/24-(G59+G60)*1/24-(H59+H60)*23/24),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!G68*1/12+'2 Umsatz|Sales'!H68*11/12,'2 Umsatz|Sales'!G68*1/12+'2 Umsatz|Sales'!H68*11/12-(G59+G60)*1/12-(H59+H60)*11/12),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!G68*2/12+'2 Umsatz|Sales'!H68*10/12,'2 Umsatz|Sales'!G68*2/12+'2 Umsatz|Sales'!H68*10/12-(G59+G60)*2/12-(H59+H60)*10/12),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!G68*3/12+'2 Umsatz|Sales'!H68*9/12,'2 Umsatz|Sales'!G68*3/12+'2 Umsatz|Sales'!H68*9/12-(G59+G60)*3/12-(H59+H60)*9/12))))))","v":{"v":74000,"d":"74,000"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!I68,'2 Umsatz|Sales'!I68-H59-H60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!H68*1/24+'2 Umsatz|Sales'!I68*23/24,'2 Umsatz|Sales'!H68*1/24+'2 Umsatz|Sales'!I68*23/24-(H59+H60)*1/24-(I59+I60)*23/24),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!H68*1/12+'2 Umsatz|Sales'!I68*11/12,'2 Umsatz|Sales'!H68*1/12+'2 Umsatz|Sales'!I68*11/12-(H59+H60)*1/12-(I59+I60)*11/12),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!H68*2/12+'2 Umsatz|Sales'!I68*10/12,'2 Umsatz|Sales'!H68*2/12+'2 Umsatz|Sales'!I68*10/12-(H59+H60)*2/12-(I59+I60)*10/12),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2 Umsatz|Sales'!H68*3/12+'2 Umsatz|Sales'!I68*9/12,'2 Umsatz|Sales'!H68*3/12+'2 Umsatz|Sales'!I68*9/12-(H59+H60)*3/12-(I59+I60)*9/12))))))","v":{"v":103000,"d":"103,000"}},{"$nulls":91},{"$f":"\"Umsatzerlöse \"&IF($C$6=0,\"(ohne MwSt)\",\"(mit MwSt)\")& \" (aus Tab 2b)\"","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2b)"},{"$f":"\"Sales \"&IF($C$6=0,\"(w/o VAT)\",\"(includ. VAT)\")& \" (from tab 2b)\"","v":"Sales (w/o VAT) (from tab 2b)"}]
[null,null,{"$f":"IF($C$3=\"English\",CW46,CV46)","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6b)"},{"$f":"P12","v":{"v":7933,"d":"7,933"}},{"$f":"IF(C46=\"\",\"\",IF($F$3=0,E59+E60,IF($F$3=0.5,(O25+O26)/2+(E59+E60)*(1-$F$3/12),IF($F$3=1,(O25+O26)+(E59+E60)*(1-$F$3/12),IF($F$3=2,(N25+N26+O25+O26)+(E59+E60)*(1-$F$3/12),IF($F$3=3,(M25+M26+N25+N26+O25+O26)+(E59+E60)*(1-$F$3/12)))))))","v":{"v":8400,"d":"8,400"}},{"$f":"IF(C46=\"\",\"\",(E59+E60)*$F$3/12+(F59+F60)*(1-$F$3/12))","v":{"v":10040,"d":"10,040"}},{"$f":"IF(D46=\"\",\"\",(F59+F60)*$F$3/12+(G59+G60)*(1-$F$3/12))","v":{"v":13820,"d":"13,820"}},{"$f":"IF(E46=\"\",\"\",(G59+G60)*$F$3/12+(H59+H60)*(1-$F$3/12))","v":{"v":19570,"d":"19,570"}},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6b)\")","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6b)"},{"$f":"IF($C$4=1,\"\",\"Charged  VAT for sales (line 58+59  tab 6b)\")","v":"Charged  VAT for sales (line 58+59  tab 6b)"}]
[null,null,"Finanzierung (aus Tab. 7a o. Eigenanteil)",{"$f":"P13","v":{"v":60000,"d":"60,000"}},{"$f":"'7 Finanzierung|Financing'!F30","v":{"v":200000,"d":"200,000"}},{"$f":"'7 Finanzierung|Financing'!H30","v":0},{"$f":"'7 Finanzierung|Financing'!J30","v":0},{"$f":"'7 Finanzierung|Financing'!L30","v":0},{"$nulls":91},{"$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$3=\"English\",CW48,CV48)","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6b)"},{"$f":"IF(C48=\"\",\"\",P14)","v":{"v":5968.6,"d":"5,969"}},{"$f":"IF($C$4=1,\"\",E57+E58)","v":{"v":5941,"d":"5,941"}},{"$f":"IF($C$4=1,\"\",F57+F58)","v":{"v":7252,"d":"7,252"}},{"$f":"IF($C$4=1,\"\",G57+G58)","v":{"v":7252,"d":"7,252"}},{"$f":"IF($C$4=1,\"\",H57+H58)","v":{"v":10045,"d":"10,045"}},{"$nulls":91},{"$f":"IF(C4=1,\"\",\"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6b)\")","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6b)"},{"$f":"IF($C$4=1,\"\",\"VAT credits from business expenses (lines 56+57 tab. 6b)\")","v":"VAT credits from business expenses (lines 56+57 tab. 6b)"}]
[null,null,"MwSt-Rückerstattung aus Anschaffungen (Zeile 54 Tab. 6b)",{"$f":"IF(C49=\"\",\"\",P15)","v":228},{"$f":"E55","v":{"v":7600,"d":"7,600"}},{"$f":"F55","v":0},0,0,{"$nulls":91},{"$f":"IF(C4=1,\"\",\"MwSt-Rückerstattung aus Anschaffungen (Zeile 54 Tab. 6b)\")","v":"MwSt-Rückerstattung aus Anschaffungen (Zeile 54 Tab. 6b)"},{"$f":"IF($C$4=1,\"\",\"VAT credits from investments (line 54 Tab. 6b)\")","v":"VAT credits from investments (line 54 Tab. 6b)"}]
[null,null,"Forderungsausgleich",{"$f":"P16","v":0},{"$nulls":95},"Forderungsausgleich",{"$f":"CW16","v":"Payments of outstanding bills"}]
[null,null,"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",{"$f":"P17","v":0},{"$nulls":95},"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",{"$f":"CW17","v":"Other earnings e.g. vouchers, grants"}]
[null,null,"Summe Liquiditätszugang",{"$f":"SUM(D44:D51)","v":{"v":122829.6,"d":"122,830"}},{"$f":"SUM(E44:E51)","v":{"v":269941,"d":"269,941"}},{"$f":"SUM(F44:F51)","v":{"v":73292,"d":"73,292"}},{"$f":"SUM(G44:G51)","v":{"v":95072,"d":"95,072"}},{"$f":"SUM(H44:H51)","v":{"v":132615,"d":"132,615"}},{"$nulls":91},"Summe Liquiditätszugang","Sum liquidity access"]
[null,3,"Ausgaben / Auszahlungen",{"$nulls":96},"Ausgaben / Auszahlungen","Expenses / outgoings"]
[null,null,"Anschaffungen ohne MwSt (aus Tab 3a)",{"$f":"P20","v":{"v":1200,"d":"1,200"}},{"$f":"'3 Anschaffungen|Investment'!G14","v":{"v":40000,"d":"40,000"}},{"$f":"'3 Anschaffungen|Investment'!I14","v":0},{"$f":"'3 Anschaffungen|Investment'!K14","v":0},{"$f":"'3 Anschaffungen|Investment'!M14","v":0},null,{"$f":"B40","v":"Liquiditätssaldo für die Jahre 2016 - 2020 (EUR)"},{"$nulls":89},{"$f":"\"Anschaffungen\"&IF(C4=0,\" ohne MwSt\", \" mit MwSt\") &\" (aus Tab 3a)\"","v":"Anschaffungen ohne MwSt (aus Tab 3a)"},"Acquirements w/o VAT (out of tab 3a)"]
[null,null,"auf Anschaffungen bezahlte 19% MwSt.",{"$f":"IF(C55=\"\",\"\",P21)","v":228},{"$f":"IF(C55=\"\",\"\",E54*$B$2)","v":{"v":7600,"d":"7,600"}},{"$f":"IF(C55=\"\",\"\",F54*$B$2)","v":0},{"$f":"IF(C55=\"\",\"\",G54*$B$2)","v":0},{"$f":"IF(C55=\"\",\"\",H54*$B$2)","v":0},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"auf Anschaffungen bezahlte \" & $B$2*100 & \"% MwSt.\")","v":"auf Anschaffungen bezahlte 19% MwSt."},"For acquirements paid 19% VAT"]
[null,null,{"$f":"IF($C$3=\"English\",CW56,CV56)","v":"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4b)"},{"$f":"P22","v":{"v":50997.6388888889,"d":"50,998"}},{"$f":"IF(OR($C$4=0,$C$4=1,$C$4=3),'4 Betriebskosten|Operation Ex'!E143,'4 Betriebskosten|Operation Ex'!E143-E57-E58)","v":{"v":63432.33333333333,"d":"63,432"}},{"$f":"IF(OR($C$4=0,$C$4=1,$C$4=3),'4 Betriebskosten|Operation Ex'!F143,'4 Betriebskosten|Operation Ex'!F143-F57-F58)","v":{"v":72230.61666666665,"d":"72,231"}},{"$f":"IF(OR($C$4=0,$C$4=1,$C$4=3),'4 Betriebskosten|Operation Ex'!G143,'4 Betriebskosten|Operation Ex'!G143-G57-G58)","v":{"v":71631.62666666668,"d":"71,632"}},{"$f":"IF(OR($C$4=0,$C$4=1,$C$4=3),'4 Betriebskosten|Operation Ex'!H143,'4 Betriebskosten|Operation Ex'!H143-H57-H58)","v":{"v":85790.18716666666,"d":"85,790"}},{"$nulls":91},{"$f":"IF($C$4>0,\"Betriebskosten I mit MwSt (Übernahme aus Tab. 4b)\",\"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4\" & IF($C$4>0,\"d\",\"b\") & \")\")","v":"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4b)"},{"$f":"IF($C$4>0,\"Operatign Costs I inculding VAT (from tab. 4a)\",\"Operating Costs I w/o VAT (from tab. 4\" & IF($C$4>0,\"d\",\"b\") & \")\")","v":"Operating Costs I w/o VAT (from tab. 4b)"}]
[null,null,"auf Betriebskosten bezahlte MwSt 19% (aus Tab. 4b Anhang)",{"$f":"P23","v":{"v":5954.6,"d":"5,955"}},{"$f":"IF($C$4<>1,'4 Betriebskosten|Operation Ex'!E149,\"\")","v":{"v":5871,"d":"5,871"}},{"$f":"IF($C$4<>1,'4 Betriebskosten|Operation Ex'!F149,\"\")","v":{"v":7182,"d":"7,182"}},{"$f":"IF($C$4<>1,'4 Betriebskosten|Operation Ex'!G149,\"\")","v":{"v":7182,"d":"7,182"}},{"$f":"IF($C$4<>1,'4 Betriebskosten|Operation Ex'!H149,\"\")","v":{"v":9975,"d":"9,975"}},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"auf Betriebskosten bezahlte MwSt \"&$B$2*100 &\"% (aus Tab. 4b Anhang)\")","v":"auf Betriebskosten bezahlte MwSt 19% (aus Tab. 4b Anhang)"},{"$f":"CW23","v":"Payed VAT 19%  for Costs of Operating (from tab. 4a annex)"}]
[null,null,"auf Betriebskosten bezahlte MwSt 7% (aus Tab. 4b Anhang)",{"$f":"P24","v":{"v":14.000000000000002,"d":"14"}},{"$f":"IF($C$4<>1,'4 Betriebskosten|Operation Ex'!E150,\"\")","v":70},{"$f":"IF($C$4<>1,'4 Betriebskosten|Operation Ex'!F150,\"\")","v":70},{"$f":"IF($C$4<>1,'4 Betriebskosten|Operation Ex'!G150,\"\")","v":70},{"$f":"IF($C$4<>1,'4 Betriebskosten|Operation Ex'!H150,\"\")","v":70},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"auf Betriebskosten bezahlte MwSt \"&$C$2*100&\"% (aus Tab. 4b Anhang)\")","v":"auf Betriebskosten bezahlte MwSt 7% (aus Tab. 4b Anhang)"},{"$f":"CW24","v":"Payed VAT 7%  for Costs of Operating (from tab. 4a annex)"}]
[null,null,"ans Finanzamt abzuführende 19% MwSt. aus Umsätzen (aus Tab. 2b)",{"$f":"IF($C$59=\"\",\"\",'2 Umsatz|Sales'!E67)","v":{"v":7163,"d":"7,163"}},{"$f":"IF($C$4=1,\"\",'2 Umsatz|Sales'!F67)","v":{"v":7980,"d":"7,980"}},{"$f":"IF($C$4=1,\"\",'2 Umsatz|Sales'!G67)","v":{"v":9690,"d":"9,690"}},{"$f":"IF($C$4=1,\"\",'2 Umsatz|Sales'!H67)","v":{"v":13680,"d":"13,680"}},{"$f":"IF($C$4=1,\"\",'2 Umsatz|Sales'!I67)","v":{"v":19570,"d":"19,570"}},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"ans Finanzamt abzuführende \"&$B$2*100&\"% MwSt. aus Umsätzen (aus Tab. 2b)\")","v":"ans Finanzamt abzuführende 19% MwSt. aus Umsätzen (aus Tab. 2b)"},{"$f":"IF($C$4=1,\"\",\"Payed VAT \" & $B$2*100 & \"% from Sales to Tax Office (tab. 2b)\")","v":"Payed VAT 19% from Sales to Tax Office (tab. 2b)"}]
[null,null,"ans Finanzamt abzuführende 7% MwSt. aus Umsätzen (aus Tab. 2b)",{"$f":"IF($C$60=\"\",\"\",'2 Umsatz|Sales'!E66)","v":770},{"$f":"IF($C$4=1,\"\",'2 Umsatz|Sales'!F66)","v":{"v":420.00000000000006,"d":"420"}},{"$f":"IF($C$4=1,\"\",'2 Umsatz|Sales'!G66)","v":{"v":350.00000000000006,"d":"350"}},{"$f":"IF($C$4=1,\"\",'2 Umsatz|Sales'!H66)","v":140},{"$f":"IF($C$4=1,\"\",'2 Umsatz|Sales'!I66)","v":0},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"ans Finanzamt abzuführende \"&$C$2*100&\"% MwSt. aus Umsätzen (aus Tab. 2b)\")","v":"ans Finanzamt abzuführende 7% MwSt. aus Umsätzen (aus Tab. 2b)"},{"$f":"IF($C$4=1,\"\",\"Payed VAT \" & $C$2*100 & \"% from Sales to Tax Office (tab. 2b)\")","v":"Payed VAT 7% from Sales to Tax Office (tab. 2b)"}]
[null,null,"Kapitaldienst Tilgung (aus Tab. 7b-1)",{"$f":"'7 Finanzierung|Financing'!D57","v":{"v":6999.999999999998,"d":"7,000"}},{"$f":"'7 Finanzierung|Financing'!E57","v":{"v":28750.000000000007,"d":"28,750"}},{"$f":"'7 Finanzierung|Financing'!F57","v":{"v":35000.00000000001,"d":"35,000"}},{"$f":"'7 Finanzierung|Financing'!G57","v":{"v":35000.00000000001,"d":"35,000"}},{"$f":"'7 Finanzierung|Financing'!H57","v":{"v":35000.00000000001,"d":"35,000"}},{"$nulls":91},"Kapitaldienst Tilgung (aus Tab. 7b-1)","Interest and amortizement (from tab. 7b-1)"]
[null,null,"Gewerbesteuer (Übernahme aus Tab. 5c)",{"$f":"'5 Rentabilitaet|Profit'!D50","v":0},{"$f":"'5 Rentabilitaet|Profit'!E50","v":0},{"$f":"'5 Rentabilitaet|Profit'!F50","v":0},{"$f":"'5 Rentabilitaet|Profit'!G50","v":0},{"$f":"'5 Rentabilitaet|Profit'!H50","v":0},{"$nulls":91},"Gewerbesteuer (Übernahme aus Tab. 5c)",{"$f":"CW28","v":"Business tax (from tab. 5c)"}]
[null,null,"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)",{"$f":"'5 Rentabilitaet|Profit'!D52","v":0},{"$f":"'5 Rentabilitaet|Profit'!E52","v":0},{"$f":"'5 Rentabilitaet|Profit'!F52","v":0},{"$f":"'5 Rentabilitaet|Profit'!G52","v":0},{"$f":"'5 Rentabilitaet|Profit'!H52","v":0},{"$nulls":91},{"$f":"IF($C$4<>3,\"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)\",\"Körperschaftsteuer (Übernahme aus Tab. 5b)\")","v":"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)"},{"$f":"CW29","v":"Income Tax (from tab. 5b; annual value partitioned into twelve) "}]
[null,null,{"$f":"C30","v":"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)"},{"$f":"IF(P30=0,\"\",P30)","v":""},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!E104,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!F104,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!G104,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!H104,\"\")","v":0},{"$nulls":91},{"$f":"IF(OR('Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$2,'Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$1),\"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)\",\"\")","v":""},"Personal Draw for Living (from Tab. 1b; see annotation)"]
[null,null,"Sonstige Auszahlungen ",{"$f":"P31","v":0},{"$nulls":95},"Sonstige Auszahlungen ","Other pay offs"]
[null,null,"Summe Liquiditätsabgang",{"$f":"SUM(D54:D65)","v":{"v":73327.2388888889,"d":"73,327"}},{"$f":"SUM(E54:E65)","v":{"v":154123.33333333334,"d":"154,123"}},{"$f":"SUM(F54:F65)","v":{"v":124522.61666666667,"d":"124,523"}},{"$f":"SUM(G54:G65)","v":{"v":127703.62666666668,"d":"127,704"}},{"$f":"SUM(H54:H65)","v":{"v":150405.18716666667,"d":"150,405"}},{"$nulls":10},"Ende",{"$nulls":80},"Summe Liquiditätsabgang","Sum liquidity outflow"]
[null,4,"Liquiditätssaldo",{"$nulls":96},"Liquiditätssaldo","Liquidity balance "]
[null,null,"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ",{"$f":"D43","v":{"v":10000,"d":"10,000"}},{"$f":"E42","v":{"v":59502.36111111111,"d":"59,502"}},{"$f":"F42","v":{"v":175320.02777777778,"d":"175,320"}},{"$f":"G42","v":{"v":124089.41111111111,"d":"124,089"}},{"$f":"H42","v":{"v":91457.78444444443,"d":"91,458"}},{"$nulls":91},"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ","Account / liquid resources / liquidity balance / opening balance"]
[null,null,"(+) Summe Liquiditätszugang",{"$f":"P18","v":{"v":122829.6,"d":"122,830"}},{"$f":"E52","v":{"v":269941,"d":"269,941"}},{"$f":"F52","v":{"v":73292,"d":"73,292"}},{"$f":"G52","v":{"v":95072,"d":"95,072"}},{"$f":"H52","v":{"v":132615,"d":"132,615"}},{"$nulls":91},"(+) Summe Liquiditätszugang","(+) Sum liquidity access"]
[null,null,"(-) Summe Liquiditätsabgang",{"$f":"P32","v":{"v":73327.2388888889,"d":"73,327"}},{"$f":"E66","v":{"v":154123.33333333334,"d":"154,123"}},{"$f":"F66","v":{"v":124522.61666666667,"d":"124,523"}},{"$f":"G66","v":{"v":127703.62666666668,"d":"127,704"}},{"$f":"H66","v":{"v":150405.18716666667,"d":"150,405"}},{"$nulls":91},"(-) Summe Liquiditätsabgang","(-)Sum liquidity outflow"]
[null,null,"Liquiditätssaldo",{"$f":"D68+D69-D70","v":{"v":59502.36111111111,"d":"59,502"}},{"$f":"E68+E69-E70","v":{"v":175320.02777777778,"d":"175,320"}},{"$f":"F68+F69-F70","v":{"v":124089.41111111111,"d":"124,089"}},{"$f":"G68+G69-G70","v":{"v":91457.78444444443,"d":"91,458"}},{"$f":"H68+H69-H70","v":{"v":73667.59727777776,"d":"73,668"}},{"$nulls":91},"Liquiditätssaldo","Liquidity balance "]
[]
[null,{"$f":"IF($C$3=\"English\",CW73,CV73)","v":"Anmerkungen"},{"$nulls":97},"Anmerkungen","Comments"]
{"$rows_empty":127}
[null,null,{"$f":"D41","v":2016},{"$f":"IF($C$3=\"English\",CY3,CY2)","v":"Jan."},"Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez."]
[null,null,{"$f":"\"Liquiditätssaldo für das Jahr \" &'1 Pers.Ausgaben|Pers Expenses'!C4 & \" in EUR\"","v":"Liquiditätssaldo für das Jahr 2016 in EUR"},{"$f":"IF(D37<0,\"\",D37)","v":0},{"$f":"IF(E37<0,\"\",E37)","v":0},{"v":19190,"d":"19,190"},{"v":28620.694444444445,"d":"28,621"},{"v":67458.75,"d":"67,459"},{"v":61540.277777777774,"d":"61,540"},{"v":61065.277777777774,"d":"61,065"},{"v":59833.74999999999,"d":"59,834"},{"v":62205.69444444444,"d":"62,206"},{"v":61461.1111111111,"d":"61,461"},{"v":60959.99999999999,"d":"60,960"},{"v":59502.3611111111,"d":"59,502"},{"$nulls":84},{"$f":"\"Liquiditätssaldo für das Jahr \" &'1 Pers.Ausgaben|Pers Expenses'!CW4 & \" in EUR\"","v":"Liquiditätssaldo für das Jahr  in EUR"}]
[null,null,"Negativ",{"$f":"IF(D37>0,\"\",D37)","v":0},{"$f":"IF(E37>0,\"\",E37)","v":0},"","","","","","","","","","",{"$nulls":84},"Negativ"]
[]
[null,null,{"$f":"C71","v":"Liquiditätssaldo"},{"$f":"D41","v":{"v":2016,"d":"2,016"}},{"$f":"E41","v":{"v":2017,"d":"2,017"}},{"$f":"F41","v":{"v":2018,"d":"2,018"}},{"$f":"G41","v":{"v":2019,"d":"2,019"}},{"$f":"H41","v":{"v":2020,"d":"2,020"}},{"$nulls":91},{"$f":"CV71","v":"Liquiditätssaldo"}]
[null,null,"negativ",{"$f":"IF(D71<0,D71,\"\")","v":""},{"$f":"IF(E71<0,E71,\"\")","v":""},{"$f":"IF(F71<0,F71,\"\")","v":""},{"$f":"IF(G71<0,G71,\"\")","v":""},{"$f":"IF(H71<0,H71,\"\")","v":""},{"$nulls":91},"negativ"]
[null,null,"positiv",{"$f":"IF(D71>0,D71,\"\")","v":{"v":59502.36111111111,"d":"59,502"}},{"$f":"IF(E71>0,E71,\"\")","v":{"v":175320.02777777778,"d":"175,320"}},{"$f":"IF(F71>0,F71,\"\")","v":{"v":124089.41111111111,"d":"124,089"}},{"$f":"IF(G71>0,G71,\"\")","v":{"v":91457.78444444443,"d":"91,458"}},{"$f":"IF(H71>0,H71,\"\")","v":{"v":73667.59727777776,"d":"73,668"}},{"$nulls":91},"positiv"]

{"sheet":"6  Liquiditaet|Liquidity","index":13,"n_rows":212,"n_cols":115,"rows_kept":212,"hidden":true,"merged":[[108,1,111,15]]}
[]
[null,{"v":0.19,"d":"19%"},{"v":0.07,"d":"7%"},{"$nulls":8},0,0.5,1,2,3,{"$nulls":85},"Jan.","Febr.","März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"\"Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Jahr 2016"},{"$f":"\"Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+1","v":"Jahr 2017"}]
[null,null,{"$f":"'Deckblatt Gruender|Data Founder'!$D$8","v":"Deutsch"},null,{"$f":"IF($C$3=\"English\",CV3,CU3)","v":"Zahlungseingang"},{"v":0,"d":"0.0"},{"$f":"IF($C$3=\"English\",CV4,CU4)","v":"Monate nach Rechnungsstellung (≡ Planumsatz)"},{"$nulls":91},"Zahlungseingang","Payment receipt ","Payment receipt ","Jan","Feb","Mar","Apr","May","June","July","Aug","Sept","Oct","Nov","Dec",{"$f":"\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Year 2016"},{"$f":"\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+1","v":"Year 2017"}]
[null,null,{"$f":"'Deckblatt Gruender|Data Founder'!M1","v":0},{"$nulls":16},"Aufgaben und/oder Kommentar",{"$nulls":78},"Monate nach Rechnungsstellung (≡ Planumsatz)","months after invoicing ( = planed sales) ","months after invoicing ( = planed sales) "]
[null,{"$f":"IF($C$3=\"English\",CW5,CV5)","v":"6a-1  Ermittlung der Liquidität und des Kapitalbedarfes für die Monate des Jahres 2016 in EURO"},{"$nulls":17},"To Do list / Comments",{"$nulls":79},{"$f":"\"6a-1  Ermittlung der Liquidität und des Kapitalbedarfes für die Monate des Jahres \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4&\" in EURO\"","v":"6a-1  Ermittlung der Liquidität und des Kapitalbedarfes für die Monate des Jahres 2016 in EURO"},{"$f":"\"6a-1 Evaluation of liquidity and capital requirement for the months of year \"&'1 Pers.Ausgaben|Pers Expenses'!C4& \" in EURO\"","v":"6a-1 Evaluation of liquidity and capital requirement for the months of year 2016 in EURO"}]
[null,null,{"$f":"'Deckblatt Gruender|Data Founder'!$M$1","v":0},1,2,3,4,5,6,7,8,9,10,11,12]
[null,"No",{"$f":"IF($C$3=\"English\",CW7,CV7)","v":"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)"},{"$f":"IF($C$3=\"English\",CX3,CX2)","v":"Jan."},{"$f":"IF($C$3=\"English\",CY3,CY2)","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF($C$3=\"English\",DJ3,DJ2)","v":"Jahr 2016"},null,null,{"$f":"IF(C3=\"English\",T5,T4)","v":"Aufgaben und/oder Kommentar"},{"$nulls":80},"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)","Receipts / pay offs (VAT rate s. tab 2 and tab 4)"]
[null,1,{"$f":"IF($C$3=\"English\",CW8,CV8)","v":"Konto / flüss. Mittel / Liquiditätssaldo"},null,{"$f":"D37","v":{"v":-1790.0000000000005,"d":"-1,790"}},{"$f":"E37","v":{"v":-2260.0000000000005,"d":"-2,260"}},{"v":16360,"d":"16,360"},{"v":24240.694444444445,"d":"24,241"},{"v":60468.75,"d":"60,469"},{"v":55800.27777777778,"d":"55,800"},{"v":48865.27777777778,"d":"48,865"},{"v":41373.75,"d":"41,374"},{"v":33245.694444444445,"d":"33,246"},{"v":24401.11111111111,"d":"24,401"},{"v":14759.999999999998,"d":"14,760"},{"$nulls":84},"Konto / flüss. Mittel / Liquiditätssaldo","Account / liquid resources / liquidity balance / opening balance"]
[null,null,{"$f":"IF($C$3=\"English\",CW9,CV9)","v":"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)"},{"$f":"IF('7 Finanzierung|Financing'!$E$10=D6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=D6,'7 Finanzierung|Financing'!$D$12,0)","v":0},{"$f":"IF('7 Finanzierung|Financing'!$E$10=E6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=E6,'7 Finanzierung|Financing'!$D$12,0)","v":0},{"$f":"IF('7 Finanzierung|Financing'!$E$10=F6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=F6,'7 Finanzierung|Financing'!$D$12,0)","v":0},{"$f":"IF('7 Finanzierung|Financing'!$E$10=G6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=G6,'7 Finanzierung|Financing'!$D$12,0)","v":{"v":10000,"d":"10,000"}},{"$f":"IF('7 Finanzierung|Financing'!$E$10=H6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=H6,'7 Finanzierung|Financing'!$D$12,0)","v":0},{"$f":"IF('7 Finanzierung|Financing'!$E$10=I6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=I6,'7 Finanzierung|Financing'!$D$12,0)","v":0},{"$f":"IF('7 Finanzierung|Financing'!$E$10=J6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=J6,'7 Finanzierung|Financing'!$D$12,0)","v":0},{"$f":"IF('7 Finanzierung|Financing'!$E$10=K6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=K6,'7 Finanzierung|Financing'!$D$12,0)","v":0},{"$f":"IF('7 Finanzierung|Financing'!$E$10=L6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=L6,'7 Finanzierung|Financing'!$D$12,0)","v":0},{"$f":"IF('7 Finanzierung|Financing'!$E$10=M6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=M6,'7 Finanzierung|Financing'!$D$12,0)","v":0},{"$f":"IF('7 Finanzierung|Financing'!$E$10=N6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=N6,'7 Finanzierung|Financing'!$D$12,0)","v":0},{"$f":"IF('7 Finanzierung|Financing'!$E$10=O6,'7 Finanzierung|Financing'!$D$10,0)+IF('7 Finanzierung|Financing'!$E$12=O6,'7 Finanzierung|Financing'!$D$12,0)","v":0},{"$f":"SUM(D9:O9)","v":{"v":10000,"d":"10,000"}},{"$nulls":83},"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)","Opening balance (= own capital, personal contribution from tab 7a)"]
[null,2,{"$f":"IF($C$3=\"English\",CW10,CV10)","v":"Einnahmen / Einzahlungen"},{"$nulls":96},"Einnahmen / Einzahlungen","Receipts / payments-in"]
[null,null,{"$f":"IF($C$3=\"English\",CW11,CV11)","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2a-1)"},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!E34,'2  Umsatz|Sales'!E34-D25-D26),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!E34/2,('2  Umsatz|Sales'!E34-D25-D26)/2),0))","v":{"v":1850,"d":"1,850"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!F34,'2  Umsatz|Sales'!F34-E25-E26),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!E34+'2  Umsatz|Sales'!F34)/2,('2  Umsatz|Sales'!E34+'2  Umsatz|Sales'!F34-(D25+D26+E25+E26))/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!E34,'2  Umsatz|Sales'!E34-D25-D26),0)))","v":{"v":1950,"d":"1,950"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!G34,'2  Umsatz|Sales'!G34-F25-F26),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!F34+'2  Umsatz|Sales'!G34)/2,('2  Umsatz|Sales'!F34+'2  Umsatz|Sales'!G34-(E25+E26+F25+F26))/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!F34,'2  Umsatz|Sales'!F34-E25-E26),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!E34,'2  Umsatz|Sales'!E34-D25-D26),0))))","v":{"v":2150,"d":"2,150"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!H34,'2  Umsatz|Sales'!H34-G25-G26),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!G34+'2  Umsatz|Sales'!H34)/2,('2  Umsatz|Sales'!G34+'2  Umsatz|Sales'!H34-(F25+F26+G25+G26))/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!G34,'2  Umsatz|Sales'!G34-F25-F26),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!F34,'2  Umsatz|Sales'!F34-E25-E26),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!E34,'2  Umsatz|Sales'!E34-D25-D26),0)))))","v":{"v":2350,"d":"2,350"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!I34,'2  Umsatz|Sales'!I34-H25-H26),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!H34+'2  Umsatz|Sales'!I34)/2,('2  Umsatz|Sales'!H34+'2  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Umsatz|Sales'!K34-J25-J26),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!J34+'2  Umsatz|Sales'!K34)/2,('2  Umsatz|Sales'!J34+'2  Umsatz|Sales'!K34-(I25+I26+J25+J26))/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!J34,'2  Umsatz|Sales'!J34-I25-I26),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!I34,'2  Umsatz|Sales'!I34-H25-H26),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!H34,'2  Umsatz|Sales'!H34-G25-G26),0)))))","v":{"v":1700,"d":"1,700"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!L34,'2  Umsatz|Sales'!L34-K25-K26),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!K34+'2  Umsatz|Sales'!L34)/2,('2  Umsatz|Sales'!K34+'2  Umsatz|Sales'!L34-(J25+J26+K25+K26))/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!K34,'2  Umsatz|Sales'!K34-J25-J26),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!J34,'2  Umsatz|Sales'!J34-I25-I26),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!I34,'2  Umsatz|Sales'!I34-H25-H26),0)))))","v":{"v":1900,"d":"1,900"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!M34,'2  Umsatz|Sales'!M34-L25-L26),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!L34+'2  Umsatz|Sales'!M34)/2,('2  Umsatz|Sales'!L34+'2  Umsatz|Sales'!M34-(K25+K26+L25+L26))/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!L34,'2  Umsatz|Sales'!L34-K25-K26),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!K34,'2  Umsatz|Sales'!K34-J25-J26),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!J34,'2  Umsatz|Sales'!J34-I25-I26),0)))))","v":{"v":2100,"d":"2,100"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!N34,'2  Umsatz|Sales'!N34-M25-M26),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!M34+'2  Umsatz|Sales'!N34)/2,('2  Umsatz|Sales'!M34+'2  Umsatz|Sales'!N34-(L25+L26+M25+M26))/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!M34,'2  Umsatz|Sales'!M34-L25-L26),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!L34,'2  Umsatz|Sales'!L34-K25-K26),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!K34,'2  Umsatz|Sales'!K34-J25-J26),0)))))","v":{"v":2300,"d":"2,300"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!O34,'2  Umsatz|Sales'!O34-N25-N26),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!N34+'2  Umsatz|Sales'!O34)/2,('2  Umsatz|Sales'!N34+'2  Umsatz|Sales'!O34-(M25+M26+N25+N26))/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!N34,'2  Umsatz|Sales'!N34-M25-M26),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!M34,'2  Umsatz|Sales'!M34-L25-L26),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!L34,'2  Umsatz|Sales'!L34-K25-K26),0)))))","v":{"v":2500,"d":"2,500"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!P34,'2  Umsatz|Sales'!P34-O25-O26),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!O34+'2  Umsatz|Sales'!P34)/2,('2  Umsatz|Sales'!O34+'2  Umsatz|Sales'!P34-(N25+N26+O25+O26))/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!O34,'2  Umsatz|Sales'!O34-N25-N26),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!N34,'2  Umsatz|Sales'!N34-M25-M26),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!M34,'2  Umsatz|Sales'!M34-L25-L26),0)))))","v":{"v":2700,"d":"2,700"}},{"$f":"SUM(D11:O11)","v":{"v":26800,"d":"26,800"}},{"$nulls":83},{"$f":"\"Umsatzerlöse \"&IF($C$6<>1,\"(ohne MwSt)\",\"(mit MwSt)\")& \" (aus Tab 2a-1)\"","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2a-1)"},{"$f":"\"Sales \"&IF($C$6=0,\"(w/o VAT)\",\"(includ. VAT)\")& \" (from tab 2a)\"","v":"Sales (w/o VAT) (from tab 2a)"}]
[null,null,"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 24+25  Tab 6a-1)",{"$f":"IF($C$4=1,\"\",IF($C$4=1,\"\",IF($F$3=0,D25+D26,IF($F$3=0.5,(D25+D26)/2,0))))","v":{"v":141.5,"d":"142"}},{"$f":"IF($C$4=1,\"\",IF($F$3=0,E25+E26,IF($F$3=0.5,(D25+E25+D26+E26)/2,IF($F$3=1,D25+D26,0))))","v":{"v":160.5,"d":"161"}},{"$f":"IF($C$4=1,\"\",IF($F$3=0,F25+F26,IF($F$3=0.5,(E25+F25+E26+F26)/2,IF($F$3=1,E25+E26,IF($F$3=2,D25+D26,0)))))","v":{"v":198.5,"d":"199"}},{"$f":"IF($C$4=1,\"\",IF($F$3=0,G25+G26,IF($F$3=0.5,(F25+G25+F26+G26)/2,IF($F$3=1,F25+F26,IF($F$3=2,E25+E26,IF($F$3=3,D25+D26,0))))))","v":{"v":236.5,"d":"237"}},{"$f":"IF($C$4=1,\"\",IF($F$3=0,H25+H26,IF($F$3=0.5,(G25+H25+G26+H26)/2,IF($F$3=1,G25+G26,IF($F$3=2,F25+F26,IF($F$3=3,E25+E26,0))))))","v":{"v":274.5,"d":"275"}},{"v":312.5,"d":"313"},263,301,339,377,415,453,{"$f":"IF(C12=\"\",\"\",SUM(D12:O12))","v":{"v":3472,"d":"3,472"}},{"$nulls":83},{"$f":"IF($C$4=1,\"\",\"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 24+25  Tab 6a-1)\")","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 24+25  Tab 6a-1)"},{"$f":"IF($C$4=1,\"\",\"Charged  VAT for sales (line 24+25 tab 6a)\")","v":"Charged  VAT for sales (line 24+25 tab 6a)"}]
[null,null,"Finanzierung (aus Tab. 7a o. Eigenanteil)",{"$f":"IF(D6='7 Finanzierung|Financing'!F131,'7 Finanzierung|Financing'!F129,\"\")","v":0},{"$f":"IF(E6='7 Finanzierung|Financing'!G131,'7 Finanzierung|Financing'!G129,\"\")","v":0},{"$f":"IF(F6='7 Finanzierung|Financing'!H131,'7 Finanzierung|Financing'!H129,\"\")","v":{"v":20000,"d":"20,000"}},{"$f":"IF(G6='7 Finanzierung|Financing'!I131,'7 Finanzierung|Financing'!I129,\"\")","v":0},{"$f":"IF(H6='7 Finanzierung|Financing'!J131,'7 Finanzierung|Financing'!J129,\"\")","v":{"v":40000,"d":"40,000"}},{"$f":"IF(I6='7 Finanzierung|Financing'!K131,'7 Finanzierung|Financing'!K129,\"\")","v":0},{"$f":"IF(J6='7 Finanzierung|Financing'!L131,'7 Finanzierung|Financing'!L129,\"\")","v":0},{"$f":"IF(K6='7 Finanzierung|Financing'!M131,'7 Finanzierung|Financing'!M129,\"\")","v":0},{"$f":"IF(L6='7 Finanzierung|Financing'!N131,'7 Finanzierung|Financing'!N129,\"\")","v":0},{"$f":"IF(M6='7 Finanzierung|Financing'!O131,'7 Finanzierung|Financing'!O129,\"\")","v":0},{"$f":"IF(N6='7 Finanzierung|Financing'!P131,'7 Finanzierung|Financing'!P129,\"\")","v":0},{"$f":"IF(O6='7 Finanzierung|Financing'!Q131,'7 Finanzierung|Financing'!Q129,\"\")","v":0},{"v":60000,"d":"60,000"},{"$nulls":83},{"$f":"\"Finanzierung (aus Tab. 7a o. Eigenanteil)\"","v":"Finanzierung (aus Tab. 7a o. Eigenanteil)"},"Financing (from tab 7a w/o equity ratio)"]
[null,null,"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 22+23 Tab. 6a-1)",{"$f":"IF($C$4=1,\"\",D23+D24)","v":{"v":571.6,"d":"572"}},{"$f":"IF($C$4=1,\"\",E23+E24)","v":{"v":459.8,"d":"460"}},{"v":623.2,"d":"623"},{"v":801.8,"d":"802"},{"v":995.6,"d":"996"},{"v":1204.6,"d":"1,205"},{"v":1333.8,"d":"1,334"},{"v":1478.2,"d":"1,478"},{"v":1637.8,"d":"1,638"},{"v":1812.6,"d":"1,813"},{"v":2002.6,"d":"2,003"},{"v":2207.8,"d":"2,208"},{"v":15129.400000000001,"d":"15,129"},{"$nulls":83},{"$f":"IF($C$4=1,\"\",\"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 22+23 Tab. 6a-1)\")","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 22+23 Tab. 6a-1)"},{"$f":"IF(C4=1,\"\",\"VAT credits from business expenses (lines 22+23 tab. 6a)\")","v":"VAT credits from business expenses (lines 22+23 tab. 6a)"}]
[null,null,"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-1)",{"$f":"D21","v":0},{"$f":"E21","v":0},0,0,0,0,0,0,0,0,0,228,228,{"$nulls":83},{"$f":"IF(C4=1,\"\",\"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-1)\")","v":"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-1)"},{"$f":"IF($C$4=1,\"\",\"VAT credits from investments (line 18 tab 6a)\")","v":"VAT credits from investments (line 18 tab 6a)"}]
[null,null,"Forderungsausgleich",{"$nulls":12},0,{"$nulls":83},"Forderungsausgleich","Payments of outstanding bills"]
[null,null,"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",{"$nulls":12},0,{"$nulls":83},"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...","Other earnings e.g. vouchers, grants"]
[null,null,"Summe Liquiditätszugang",{"$f":"SUM(D11:D17)","v":{"v":2563.1,"d":"2,563"}},{"v":2570.3,"d":"2,570"},{"v":22971.7,"d":"22,972"},{"v":3388.3,"d":"3,388"},{"v":43820.1,"d":"43,820"},{"v":4267.1,"d":"4,267"},{"v":3296.8,"d":"3,297"},{"v":3679.2,"d":"3,679"},{"v":4076.8,"d":"4,077"},{"v":4489.6,"d":"4,490"},{"v":4917.6,"d":"4,918"},{"v":5588.8,"d":"5,589"},{"$f":"SUM(P11:P17)","v":{"v":105629.4,"d":"105,629"}},{"$nulls":83},"Summe Liquiditätszugang","Sum liquidity access"]
[null,3,"Ausgaben / Auszahlungen",{"$nulls":96},"Ausgaben / Auszahlungen","Expenses / outgoings"]
[null,null,"Anschaffungen ohne MwSt (aus Tab 3a)",{"$f":"'3 Anschaffungen|Investment'!H375","v":0},{"$f":"'3 Anschaffungen|Investment'!I375","v":0},{"$f":"'3 Anschaffungen|Investment'!J375","v":0},{"$f":"'3 Anschaffungen|Investment'!K375","v":0},{"$f":"'3 Anschaffungen|Investment'!L375","v":0},{"$f":"'3 Anschaffungen|Investment'!M375","v":0},{"$f":"'3 Anschaffungen|Investment'!N375","v":0},{"$f":"'3 Anschaffungen|Investment'!O375","v":0},{"$f":"'3 Anschaffungen|Investment'!P375","v":0},{"$f":"'3 Anschaffungen|Investment'!R375","v":0},{"$f":"'3 Anschaffungen|Investment'!S375","v":0},{"$f":"'3 Anschaffungen|Investment'!T375","v":{"v":1200,"d":"1,200"}},{"$f":"IF(C20=\"\",\"\",SUM(D20:O20))","v":{"v":1200,"d":"1,200"}},{"$nulls":83},{"$f":"\"Anschaffungen\"&IF($C$4<>1,\" ohne MwSt\", \" mit MwSt\") &\" (aus Tab 3a)\"","v":"Anschaffungen ohne MwSt (aus Tab 3a)"},{"$f":"\"Acquirements\"&IF(C4<>1,\" w/o VAT\", \" incl VAT\") &\" (from tab 3a)\"","v":"Acquirements w/o VAT (from tab 3a)"}]
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[null,null,{"$f":"IF($C$3=\"English\",CW30,CV30)","v":"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)"},{"$f":"IF($C$4<=1,IF(D6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":""},{"$f":"IF($C$4<=1,IF(E6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":0},{"$f":"IF($C$4<=1,IF(F6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":0},{"$f":"IF($C$4<=1,IF(G6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":0},{"$f":"IF($C$4<=1,IF(H6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":0},{"$f":"IF($C$4<=1,IF(I6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":0},{"$f":"IF($C$4<=1,IF(J6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":0},{"$f":"IF($C$4<=1,IF(K6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":0},{"$f":"IF($C$4<=1,IF(L6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":0},{"$f":"IF($C$4<=1,IF(M6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":0},{"$f":"IF($C$4<=1,IF(N6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":0},{"$f":"IF($C$4<=1,IF(O6>='Deckblatt Gruender|Data Founder'!$X$1,'1 Pers.Ausgaben|Pers Expenses'!$D$104/(13-'Deckblatt Gruender|Data Founder'!$X$1),\"\"),\"\")","v":0},{"$f":"SUM(D30:O30)","v":0},{"$nulls":83},{"$f":"IF(OR('Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$3,'Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$2,'Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$1),\"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)\",\"\")","v":"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)"},{"$f":"IF(OR('Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$3,'Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$2,'Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$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},{"$f":"IF(C31=\"\",\"\",SUM(D31:O31))","v":0},{"$nulls":83},"Sonstige Auszahlungen ","Other pay offs"]
[null,null,"Summe Liquiditätsabgang",{"$f":"SUM(D20:D31)","v":{"v":4353.1,"d":"4,353"}},{"v":3040.3,"d":"3,040"},{"v":4351.7,"d":"4,352"},{"v":5507.605555555556,"d":"5,508"},{"v":7592.044444444445,"d":"7,592"},{"v":8935.572222222223,"d":"8,936"},{"v":10231.8,"d":"10,232"},{"v":11170.72777777778,"d":"11,171"},{"v":12204.855555555556,"d":"12,205"},{"v":13334.183333333334,"d":"13,334"},{"v":14558.711111111112,"d":"14,559"},{"v":17306.438888888886,"d":"17,306"},{"$f":"SUM(P20:P31)","v":{"v":112587.03888888887,"d":"112,587"}},{"$nulls":83},"Summe Liquiditätsabgang","Sum liquidity outflow"]
[null,4,"Liquiditätssaldo",{"$nulls":96},"Liquiditätssaldo","Liquidity balance "]
[null,null,"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ",{"$f":"D9","v":0},{"$f":"E8+E9","v":{"v":-1790.0000000000005,"d":"-1,790"}},{"$f":"F8+F9","v":{"v":-2260.0000000000005,"d":"-2,260"}},{"v":26360,"d":"26,360"},{"v":24240.694444444445,"d":"24,241"},{"v":60468.75,"d":"60,469"},{"v":55800.27777777778,"d":"55,800"},{"v":48865.27777777778,"d":"48,865"},{"v":41373.75,"d":"41,374"},{"v":33245.694444444445,"d":"33,246"},{"v":24401.11111111111,"d":"24,401"},{"v":14759.999999999998,"d":"14,760"},{"$nulls":84},"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ","Account / liquid resources / liquidity balance / opening balance"]
[null,null,"(+) Summe Liquiditätszugang",{"$f":"D18","v":{"v":2563.1,"d":"2,563"}},{"v":2570.3,"d":"2,570"},{"v":22971.7,"d":"22,972"},{"v":3388.3,"d":"3,388"},{"v":43820.1,"d":"43,820"},{"v":4267.1,"d":"4,267"},{"v":3296.8,"d":"3,297"},{"v":3679.2,"d":"3,679"},{"v":4076.8,"d":"4,077"},{"v":4489.6,"d":"4,490"},{"v":4917.6,"d":"4,918"},{"v":5588.8,"d":"5,589"},{"$nulls":84},"(+) Summe Liquiditätszugang","(+) Sum liquidity access"]
[null,null,"(-) Summe Liquiditätsabgang",{"$f":"D32","v":{"v":4353.1,"d":"4,353"}},{"v":3040.3,"d":"3,040"},{"v":4351.7,"d":"4,352"},{"v":5507.605555555556,"d":"5,508"},{"v":7592.044444444445,"d":"7,592"},{"v":8935.572222222223,"d":"8,936"},{"v":10231.8,"d":"10,232"},{"v":11170.72777777778,"d":"11,171"},{"v":12204.855555555556,"d":"12,205"},{"v":13334.183333333334,"d":"13,334"},{"v":14558.711111111112,"d":"14,559"},{"v":17306.438888888886,"d":"17,306"},{"$nulls":84},"(-) Summe Liquiditätsabgang","(-)Sum liquidity outflow"]
[null,null,"Liquiditätssaldo",{"$f":"D35-D36+D34","v":{"v":-1790.0000000000005,"d":"-1,790"}},{"$f":"E35-E36+E34","v":{"v":-2260.0000000000005,"d":"-2,260"}},{"v":16360,"d":"16,360"},{"v":24240.694444444445,"d":"24,241"},{"v":60468.75,"d":"60,469"},{"v":55800.27777777778,"d":"55,800"},{"v":48865.27777777778,"d":"48,865"},{"v":41373.75,"d":"41,374"},{"v":33245.694444444445,"d":"33,246"},{"v":24401.11111111111,"d":"24,401"},{"v":14759.999999999998,"d":"14,760"},{"v":3042.3611111111113,"d":"3,042"},{"$nulls":84},"Liquiditätssaldo","Liquidity balance "]
[]
[null,{"$f":"IF($C$3=\"English\",CW39,CV39)","v":"6a-2  Ermittlung der Liquidität und des Kapitalbedarfes für die Monate des Jahres 2017 in EURO"},{"$nulls":97},{"$f":"\"6a-2  Ermittlung der Liquidität und des Kapitalbedarfes für die Monate des Jahres \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+1&\" in EURO\"","v":"6a-2  Ermittlung der Liquidität und des Kapitalbedarfes für die Monate des Jahres 2017 in EURO"},{"$f":"\"6a-2 Evaluation of liquidity and capital requirement for the months of year \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4+1& \" in EURO\"","v":"6a-2 Evaluation of liquidity and capital requirement for the months of year 2017 in EURO"}]
[null,null,{"$f":"IF('Deckblatt Gruender|Data Founder'!J40=\"mit MwSt\",1,0)","v":0},13,14,15,16,17,18,19,20,21,22,23,24]
[null,"No",{"$f":"IF($C$3=\"English\",CW41,CV41)","v":"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)"},{"$f":"D7","v":"Jan."},{"$f":"E7","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez.",{"$f":"IF($C$3=\"English\",DK3,DK2)","v":"Jahr 2017"},{"$nulls":83},"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)",{"$f":"CW7","v":"Receipts / pay offs (VAT rate s. tab 2 and tab 4)"}]
[null,1,{"$f":"IF($C$3=\"English\",CW42,CV42)","v":"Konto / flüss. Mittel / Liquiditätssaldo"},{"$f":"O37","v":{"v":3042.3611111111113,"d":"3,042"}},{"$f":"D71","v":{"v":-15841.805555555553,"d":"-15,842"}},{"v":-26162.499999999993,"d":"-26,163"},{"v":-37879.72222222222,"d":"-37,880"},{"v":105729.86111111112,"d":"105,730"},{"v":87431.59722222223,"d":"87,432"},{"v":67065.48611111112,"d":"67,065"},{"v":35021.52777777778,"d":"35,022"},{"v":589.722222222219,"d":"590"},{"v":-36389.93055555555,"d":"-36,390"},{"v":-76077.43055555553,"d":"-76,077"},{"v":-118632.77777777775,"d":"-118,633"},{"$nulls":84},"Konto / flüss. Mittel / Liquiditätssaldo",{"$f":"CW8","v":"Account / liquid resources / liquidity balance / opening balance"}]
[{"$nulls":99},"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)","Opening balance (= own capital, personal contribution from tab 7a)"]
[null,2,{"$f":"IF($C$3=\"English\",CW44,CV44)","v":"Einnahmen / Einzahlungen"},{"$nulls":96},"Einnahmen / Einzahlungen","Receipts / payments-in"]
[null,null,{"$f":"IF($C$3=\"English\",CW45,CV45)","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2a-2)"},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!E68,'2  Umsatz|Sales'!E68-D59-D60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!P34+'2  Umsatz|Sales'!E68)/2,('2  Umsatz|Sales'!P34+'2  Umsatz|Sales'!E68)/2-(O25+D59+O26+D60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!P34,'2  Umsatz|Sales'!P34-O25-O26),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!O34,'2  Umsatz|Sales'!O34-N25-N26),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!N34,'2  Umsatz|Sales'!N34-M25-M26))))))","v":{"v":4200,"d":"4,200"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!F68,'2  Umsatz|Sales'!F68-E59-E60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!E68+'2  Umsatz|Sales'!F68)/2,('2  Umsatz|Sales'!E68+'2  Umsatz|Sales'!F68)/2-(D59+D60+E59+E60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!E68,'2  Umsatz|Sales'!E68-D59-D60),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!P34,'2  Umsatz|Sales'!P34-O25-O26),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!O34,'2  Umsatz|Sales'!O34-N25-N26))))))","v":{"v":4600,"d":"4,600"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!G68,'2  Umsatz|Sales'!G68-F59-F60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!F68+'2  Umsatz|Sales'!G68)/2,('2  Umsatz|Sales'!F68+'2  Umsatz|Sales'!G68)/2-(E59+E60+F59+F60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!F68,'2  Umsatz|Sales'!F68-E59-E60),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!E68,'2  Umsatz|Sales'!E68-D59-D60),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!P34,'2  Umsatz|Sales'!P34-O25-O26))))))","v":{"v":5000,"d":"5,000"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!H68,'2  Umsatz|Sales'!H68-G59-G60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!G68+'2  Umsatz|Sales'!H68)/2,('2  Umsatz|Sales'!G68+'2  Umsatz|Sales'!H68)/2-(F59+F60+G59+G60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!G68,'2  Umsatz|Sales'!G68-F59-F60),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!F68,'2  Umsatz|Sales'!F68-E59-E60),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!E68,'2  Umsatz|Sales'!E68-D59-D60))))))","v":{"v":5400,"d":"5,400"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!I68,'2  Umsatz|Sales'!I68-H59-H60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!H68+'2  Umsatz|Sales'!I68)/2,('2  Umsatz|Sales'!H68+'2  Umsatz|Sales'!I68)/2-(G59+G60+H59+H60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!H68,'2  Umsatz|Sales'!H68-G59-G60),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!G68,'2  Umsatz|Sales'!G68-F59-F60),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!F68,'2  Umsatz|Sales'!F68-E59-E60))))))","v":{"v":5800,"d":"5,800"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!J68,'2  Umsatz|Sales'!J68-I59-I60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!I68+'2  Umsatz|Sales'!J68)/2,('2  Umsatz|Sales'!I68+'2  Umsatz|Sales'!J68)/2-(H59+H60+I59+I60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!I68,'2  Umsatz|Sales'!I68-H59-H60),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!H68,'2  Umsatz|Sales'!H68-G59-G60),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!G68,'2  Umsatz|Sales'!G68-F59-F60))))))","v":{"v":6200,"d":"6,200"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!K68,'2  Umsatz|Sales'!K68-J59-J60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!J68+'2  Umsatz|Sales'!K68)/2,('2  Umsatz|Sales'!J68+'2  Umsatz|Sales'!K68)/2-(I59+I60+J59+J60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!J68,'2  Umsatz|Sales'!J68-I59-I60),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!I68,'2  Umsatz|Sales'!I68-H59-H60),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!H68,'2  Umsatz|Sales'!H68-G59-G60))))))","v":{"v":6600,"d":"6,600"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!L68,'2  Umsatz|Sales'!L68-K59-K60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!K68+'2  Umsatz|Sales'!L68)/2,('2  Umsatz|Sales'!K68+'2  Umsatz|Sales'!L68)/2-(J59+J60+K59+K60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!K68,'2  Umsatz|Sales'!K68-J59-J60),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!J68,'2  Umsatz|Sales'!J68-I59-I60),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!I68,'2  Umsatz|Sales'!I68-H59-H60))))))","v":{"v":7000,"d":"7,000"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!M68,'2  Umsatz|Sales'!M68-L59-L60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!L68+'2  Umsatz|Sales'!M68)/2,('2  Umsatz|Sales'!L68+'2  Umsatz|Sales'!M68)/2-(K59+K60+L59+L60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!L68,'2  Umsatz|Sales'!L68-K59-K60),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!K68,'2  Umsatz|Sales'!K68-J59-J60),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!J68,'2  Umsatz|Sales'!J68-I59-I60))))))","v":{"v":7400,"d":"7,400"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!N68,'2  Umsatz|Sales'!N68-M59-M60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!M68+'2  Umsatz|Sales'!N68)/2,('2  Umsatz|Sales'!M68+'2  Umsatz|Sales'!N68)/2-(L59+L60+M59+M60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!M68,'2  Umsatz|Sales'!M68-L59-L60),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!L68,'2  Umsatz|Sales'!L68-K59-K60),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!K68,'2  Umsatz|Sales'!K68-J59-J60))))))","v":{"v":7800,"d":"7,800"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!O68,'2  Umsatz|Sales'!O68-N59-N60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!N68+'2  Umsatz|Sales'!O68)/2,('2  Umsatz|Sales'!N68+'2  Umsatz|Sales'!O68)/2-(M59+M60+N59+N60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!N68,'2  Umsatz|Sales'!N68-M59-M60),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!M68,'2  Umsatz|Sales'!M68-L59-L60),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!L68,'2  Umsatz|Sales'!L68-K59-K60))))))","v":{"v":8200,"d":"8,200"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!P68,'2  Umsatz|Sales'!P68-O59-O60),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!O68+'2  Umsatz|Sales'!P68)/2,('2  Umsatz|Sales'!O68+'2  Umsatz|Sales'!P68)/2-(N59+N60+O59+O60)/2),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!O68,'2  Umsatz|Sales'!O68-N59-N60),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!N68,'2  Umsatz|Sales'!N68-M59-M60),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!M68,'2  Umsatz|Sales'!M68-L59-L60))))))","v":{"v":8600,"d":"8,600"}},{"$f":"IF(C45=\"\",\"\",SUM(D45:O45))","v":{"v":76800,"d":"76,800"}},{"$nulls":83},{"$f":"\"Umsatzerlöse \"&IF($C$6=0,\"(ohne MwSt)\",\"(mit MwSt)\")& \" (aus Tab 2a-2)\"","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2a-2)"},{"$f":"\"Sales \"&IF($C$6=0,\"(w/o VAT)\",\"(includ. VAT)\")& \" (from tab 2a-2)\"","v":"Sales (w/o VAT) (from tab 2a-2)"}]
[null,null,"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6a-2)",{"$f":"IF($C$4=1,\"\",IF($F$3=0,D59+D60,IF($F$3=0.5,(D59+D60)/2,0)))","v":678},{"$f":"IF($C$4=1,\"\",IF($F$3=0,E59+E60,IF($F$3=0.5,(D59+E59+D60+E60)/2,IF($F$3=1,D59+D60,0))))","v":754},{"$f":"IF($C$4=1,\"\",IF($F$3=0,F59+F60,IF($F$3=0.5,(E59+F59+E60+F60)/2,IF($F$3=1,E59+E60,IF($F$3=2,D59+D60,0)))))","v":830},{"$f":"IF($C$4=1,\"\",IF($F$3=0,G59+G60,IF($F$3=0.5,(F59+G59+F60+G60)/2,IF($F$3=1,F59+F60,IF($F$3=2,E59+E60,IF($F$3=3,D59+D60,0))))))","v":906},982,{"v":1058,"d":"1,058"},{"v":1134,"d":"1,134"},{"v":1210,"d":"1,210"},{"v":1286,"d":"1,286"},{"v":1362,"d":"1,362"},{"v":1438,"d":"1,438"},{"v":1514,"d":"1,514"},{"$f":"IF(C46=\"\",\"\",SUM(D46:O46))","v":{"v":13152,"d":"13,152"}},{"$nulls":83},{"$f":"IF($C$4=1,\"\",\"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6a-2)\")","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 58+59  Tab 6a-2)"},{"$f":"IF($C$4=1,\"\",\"Charged  VAT for sales (line 58+59 tab 6a-2)\")","v":"Charged  VAT for sales (line 58+59 tab 6a-2)"}]
[null,null,"Finanzierung (aus Tab. 7a o. Eigenanteil)",{"$f":"IF(D40='7 Finanzierung|Financing'!S131,'7 Finanzierung|Financing'!S129,\"\")","v":0},{"$f":"IF(E40='7 Finanzierung|Financing'!T131,'7 Finanzierung|Financing'!T129,\"\")","v":0},{"$f":"IF(F40='7 Finanzierung|Financing'!U131,'7 Finanzierung|Financing'!U129,\"\")","v":0},{"$f":"IF(G40='7 Finanzierung|Financing'!V131,'7 Finanzierung|Financing'!V129,\"\")","v":{"v":200000,"d":"200,000"}},{"$f":"IF(H40='7 Finanzierung|Financing'!W131,'7 Finanzierung|Financing'!W129,\"\")","v":0},{"$f":"IF(I40='7 Finanzierung|Financing'!X131,'7 Finanzierung|Financing'!X129,\"\")","v":0},{"$f":"IF(J40='7 Finanzierung|Financing'!Y131,'7 Finanzierung|Financing'!Y129,\"\")","v":0},{"$f":"IF(K40='7 Finanzierung|Financing'!Z131,'7 Finanzierung|Financing'!Z129,\"\")","v":0},{"$f":"IF(L40='7 Finanzierung|Financing'!AA131,'7 Finanzierung|Financing'!AA129,\"\")","v":0},{"$f":"IF(M40='7 Finanzierung|Financing'!AB131,'7 Finanzierung|Financing'!AB129,\"\")","v":0},{"$f":"IF(N40='7 Finanzierung|Financing'!AC131,'7 Finanzierung|Financing'!AC129,\"\")","v":0},{"$f":"IF(O40='7 Finanzierung|Financing'!AD131,'7 Finanzierung|Financing'!AD129,\"\")","v":0},{"v":200000,"d":"200,000"},{"$nulls":83},{"$f":"\"Finanzierung (aus Tab. 7a o. Eigenanteil)\"","v":"Finanzierung (aus Tab. 7a o. Eigenanteil)"},{"$f":"CW13","v":"Financing (from tab 7a w/o equity ratio)"}]
[null,null,"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6a-2)",{"$f":"IF($C$4=1,\"\",D57+D58)","v":{"v":1190.2,"d":"1,190"}},{"$f":"IF($C$4=1,\"\",E57+E58)","v":{"v":839.8,"d":"840"}},{"v":1181.8,"d":"1,182"},{"v":1592.2,"d":"1,592"},{"v":2033,"d":"2,033"},{"v":2504.2,"d":"2,504"},{"v":3005.8,"d":"3,006"},{"v":3537.8,"d":"3,538"},{"v":4100.200000000001,"d":"4,100"},{"v":4693,"d":"4,693"},{"v":5316.2,"d":"5,316"},{"v":5969.8,"d":"5,970"},{"v":35964,"d":"35,964"},{"$nulls":83},{"$f":"IF($C$4=1,\"\",\"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6a-2)\")","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 56+57 Tab. 6a-2)"},{"$f":"IF($C$4=1,\"\",\"VAT credits from business expenses (lines 56+57 tab 6a-2)\")","v":"VAT credits from business expenses (lines 56+57 tab 6a-2)"}]
[null,null,"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-2)",{"$f":"D55","v":0},{"$f":"E55","v":0},0,{"v":7600,"d":"7,600"},0,0,0,0,0,0,0,0,{"v":7600,"d":"7,600"},{"$nulls":83},{"$f":"IF($C$4=1,\"\",\"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-2)\")","v":"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6a-2)"},{"$f":"IF($C$4=1,\"\",\"VAT credits from investments (line 18 tab 6a-2)\")","v":"VAT credits from investments (line 18 tab 6a-2)"}]
[null,null,"Forderungsausgleich",{"$nulls":12},0,{"$nulls":83},"Forderungsausgleich",{"$f":"CW16","v":"Payments of outstanding bills"}]
[null,null,"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",{"$nulls":12},0,{"$nulls":83},"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",{"$f":"CW17","v":"Other earnings e.g. vouchers, grants"}]
[null,null,"Summe Liquiditätszugang",{"$f":"SUM(D45:D51)","v":{"v":6068.2,"d":"6,068"}},{"v":6193.8,"d":"6,194"},{"v":7011.8,"d":"7,012"},{"v":215498.2,"d":"215,498"},{"v":8815,"d":"8,815"},{"v":9762.2,"d":"9,762"},{"v":10739.8,"d":"10,740"},{"v":11747.8,"d":"11,748"},{"v":12786.2,"d":"12,786"},{"v":13855,"d":"13,855"},{"v":14954.2,"d":"14,954"},{"v":16083.8,"d":"16,084"},{"v":333516,"d":"333,516"},{"$nulls":83},"Summe Liquiditätszugang","Sum liquidity access"]
[null,3,"Ausgaben / Auszahlungen",{"$nulls":96},"Ausgaben / Auszahlungen","Expenses / outgoings"]
[null,null,"Anschaffungen ohne MwSt (aus Tab 3a)",{"$f":"'3 Anschaffungen|Investment'!U375","v":0},{"$f":"'3 Anschaffungen|Investment'!V375","v":0},{"$f":"'3 Anschaffungen|Investment'!W375","v":0},{"$f":"'3 Anschaffungen|Investment'!X375","v":{"v":40000,"d":"40,000"}},{"$f":"'3 Anschaffungen|Investment'!Y375","v":0},{"$f":"'3 Anschaffungen|Investment'!Z375","v":0},{"$f":"'3 Anschaffungen|Investment'!AA375","v":0},{"$f":"'3 Anschaffungen|Investment'!AB375","v":0},{"$f":"'3 Anschaffungen|Investment'!AC375","v":0},{"$f":"'3 Anschaffungen|Investment'!AD375","v":0},{"$f":"'3 Anschaffungen|Investment'!AE375","v":0},{"$f":"'3 Anschaffungen|Investment'!AF375","v":0},{"$f":"IF(C54=\"\",\"\",SUM(D54:O54))","v":{"v":40000,"d":"40,000"}},{"$nulls":83},{"$f":"\"Anschaffungen\"&IF($C$4<>1,\" ohne MwSt\", \" mit MwSt\") &\" (aus Tab 3a)\"","v":"Anschaffungen ohne MwSt (aus Tab 3a)"},"Acquirements w/o VAT (from tab 3a)"]
[null,null,"auf Anschaffungen bezahlte 19% MwSt.",{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",D54*$B$2)","v":0},{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",E54*$B$2)","v":0},{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",F54*$B$2)","v":0},{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",G54*$B$2)","v":{"v":7600,"d":"7,600"}},{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",H54*$B$2)","v":0},{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",I54*$B$2)","v":0},{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",J54*$B$2)","v":0},{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",K54*$B$2)","v":0},{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",L54*$B$2)","v":0},{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",M54*$B$2)","v":0},{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",N54*$B$2)","v":0},{"$f":"IF('Deckblatt Gruender|Data Founder'!$I$13='Deckblatt Gruender|Data Founder'!$G$1,\"\",O54*$B$2)","v":0},{"$f":"IF(C55=\"\",\"\",SUM(D55:O55))","v":{"v":7600,"d":"7,600"}},{"$nulls":83},{"$f":"IF($C$4=1,\"\",\"auf Anschaffungen bezahlte \" & $B$2*100 & \"% MwSt.\")","v":"auf Anschaffungen bezahlte 19% MwSt."},"For acquirements paid 19% VAT"]
[null,null,"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4a-2)",{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!D141-D57-D58,'4  Betriebskosten|Operation Ex'!D141)","v":{"v":22250.833333333332,"d":"22,251"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!E141-E57-E58,'4  Betriebskosten|Operation Ex'!E141)","v":{"v":14087.36111111111,"d":"14,087"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!F141-F57-F58,'4  Betriebskosten|Operation Ex'!F141)","v":{"v":15883.88888888889,"d":"15,884"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!G141-G57-G58,'4  Betriebskosten|Operation Ex'!G141)","v":{"v":18873.75,"d":"18,874"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!H141-H57-H58,'4  Betriebskosten|Operation Ex'!H141)","v":{"v":21181.59722222222,"d":"21,182"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!I141-I57-I58,'4  Betriebskosten|Operation Ex'!I141)","v":{"v":23649.444444444445,"d":"23,649"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!J141-J57-J58,'4  Betriebskosten|Operation Ex'!J141)","v":{"v":35727.29166666667,"d":"35,727"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!K141-K57-K58,'4  Betriebskosten|Operation Ex'!K141)","v":{"v":38515.13888888889,"d":"38,515"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!L141-L57-L58,'4  Betriebskosten|Operation Ex'!L141)","v":{"v":41462.98611111111,"d":"41,463"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!M141-M57-M58,'4  Betriebskosten|Operation Ex'!M141)","v":{"v":44570.83333333333,"d":"44,571"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!N141-N57-N58,'4  Betriebskosten|Operation Ex'!N141)","v":{"v":47838.68055555556,"d":"47,839"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!O141-O57-O58,'4  Betriebskosten|Operation Ex'!O141)","v":{"v":51266.52777777778,"d":"51,267"}},{"v":375308.3333333334,"d":"375,308"},{"$nulls":83},{"$f":"IF($C$4=1,\"Betriebskosten I mit MwSt (Übernahme aus Tab. 4a-2)\",\"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4a-2)\")","v":"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4a-2)"},{"$f":"IF($C$4=1,\"Operation Costs I inculding VAT (from tab 4a)\",\"Operation Costs I w/o VAT (from tab 4a-2)\")","v":"Operation Costs I w/o VAT (from tab 4a-2)"}]
[null,null,{"$f":"IF($C$3=\"English\",CW57,CV57)","v":"auf Betriebskosten bezahlte MwSt 19% (aus Tab. 4a-2 Anhang)"},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!D147,\"\")","v":{"v":490.2,"d":"490"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!E147,\"\")","v":{"v":839.8,"d":"840"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!F147,\"\")","v":{"v":1181.8,"d":"1,182"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!G147,\"\")","v":{"v":1592.2,"d":"1,592"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!H147,\"\")","v":{"v":2033,"d":"2,033"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!I147,\"\")","v":{"v":2504.2,"d":"2,504"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!J147,\"\")","v":{"v":3005.8,"d":"3,006"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!K147,\"\")","v":{"v":3537.8,"d":"3,538"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!L147,\"\")","v":{"v":4100.200000000001,"d":"4,100"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!M147,\"\")","v":{"v":4693,"d":"4,693"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!N147,\"\")","v":{"v":5316.2,"d":"5,316"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!O147,\"\")","v":{"v":5969.8,"d":"5,970"}},{"v":35264,"d":"35,264"},{"$nulls":83},{"$f":"IF($C$4=1,\"\",\"auf Betriebskosten bezahlte MwSt \"&$B$2*100 &\"% (aus Tab. 4a-2 Anhang)\")","v":"auf Betriebskosten bezahlte MwSt 19% (aus Tab. 4a-2 Anhang)"},{"$f":"IF($C$4=1,\"\",\"Payed VAT \"&$B$2*100 &\"%  for Costs of Operation (from ta. 4a-2 annex)\")","v":"Payed VAT 19%  for Costs of Operation (from ta. 4a-2 annex)"}]
[null,null,{"$f":"IF($C$3=\"English\",CW58,CV58)","v":"auf Betriebskosten bezahlte MwSt 7% (aus Tab. 4a-2 Anhang)"},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!D148,\"\")","v":{"v":700.0000000000001,"d":"700"}},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!E148,\"\")","v":0},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!F148,\"\")","v":0},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!G148,\"\")","v":0},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!H148,\"\")","v":0},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!I148,\"\")","v":0},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!J148,\"\")","v":0},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!K148,\"\")","v":0},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!L148,\"\")","v":0},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!M148,\"\")","v":0},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!N148,\"\")","v":0},{"$f":"IF($C$4<>1,'4  Betriebskosten|Operation Ex'!O148,\"\")","v":0},{"v":700.0000000000001,"d":"700"},{"$nulls":83},{"$f":"IF($C$4=1,\"\",\"auf Betriebskosten bezahlte MwSt \"&$C$2*100&\"% (aus Tab. 4a-2 Anhang)\")","v":"auf Betriebskosten bezahlte MwSt 7% (aus Tab. 4a-2 Anhang)"},{"$f":"IF($C$4=1,\"\",\"Payed VAT \"&$C$2*100 &\"%  for Costs of Operation (from tab 4a-2 annex)\")","v":"Payed VAT 7%  for Costs of Operation (from tab 4a-2 annex)"}]
[null,null,"ans Finanzamt abzuführende 19% MwSt. aus Umsätzen (aus Tab. 2a-2)",{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!E67,\"\")","v":608},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!F67,\"\")","v":684},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!G67,\"\")","v":760},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!H67,\"\")","v":836},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!I67,\"\")","v":912},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!J67,\"\")","v":988},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!K67,\"\")","v":{"v":1064,"d":"1,064"}},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!L67,\"\")","v":{"v":1140,"d":"1,140"}},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!M67,\"\")","v":{"v":1216,"d":"1,216"}},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!N67,\"\")","v":{"v":1292,"d":"1,292"}},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!O67,\"\")","v":{"v":1368,"d":"1,368"}},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!P67,\"\")","v":{"v":1444,"d":"1,444"}},{"v":12312,"d":"12,312"},{"$nulls":83},{"$f":"IF($C$4=1,\"\",\"ans Finanzamt abzuführende \"&$B$2*100&\"% MwSt. aus Umsätzen (aus Tab. 2a-2)\")","v":"ans Finanzamt abzuführende 19% MwSt. aus Umsätzen (aus Tab. 2a-2)"},{"$f":"IF($C$4=1,\"\",\"Payed VAT \" & $B$2*100 & \"% from Sales to Tax Office (tab 2a-2)\")","v":"Payed VAT 19% from Sales to Tax Office (tab 2a-2)"}]
[null,null,"ans Finanzamt abzuführende 7% MwSt. aus Umsätzen (aus Tab. 2a-2)",{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!E66,\"\")","v":70},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!F66,\"\")","v":70},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!G66,\"\")","v":70},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!H66,\"\")","v":70},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!I66,\"\")","v":70},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!J66,\"\")","v":70},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!K66,\"\")","v":70},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!L66,\"\")","v":70},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!M66,\"\")","v":70},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!N66,\"\")","v":70},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!O66,\"\")","v":70},{"$f":"IF($C$4<>1,'2  Umsatz|Sales'!P66,\"\")","v":70},840,{"$nulls":83},{"$f":"IF($C$4=1,\"\",\"ans Finanzamt abzuführende \"&$C$2*100&\"% MwSt. aus Umsätzen (aus Tab. 2a-2)\")","v":"ans Finanzamt abzuführende 7% MwSt. aus Umsätzen (aus Tab. 2a-2)"},{"$f":"IF($C$4=1,\"\",\"Payed VAT \" & $C$2*100 & \"% from Sales to Tax Office (tab 2a-2)\")","v":"Payed VAT 7% from Sales to Tax Office (tab 2a-2)"}]
[null,null,"Kapitaldienst Tilgung (aus Tab. 7b-2)",{"$f":"'7 Finanzierung|Financing'!D46","v":{"v":833.3333333333333,"d":"833"}},{"$f":"'7 Finanzierung|Financing'!E46","v":{"v":833.3333333333333,"d":"833"}},{"$f":"'7 Finanzierung|Financing'!F46","v":{"v":833.3333333333333,"d":"833"}},{"$f":"'7 Finanzierung|Financing'!G46","v":{"v":2916.666666666667,"d":"2,917"}},{"$f":"'7 Finanzierung|Financing'!H46","v":{"v":2916.666666666667,"d":"2,917"}},{"$f":"'7 Finanzierung|Financing'!I46","v":{"v":2916.666666666667,"d":"2,917"}},{"$f":"'7 Finanzierung|Financing'!J46","v":{"v":2916.666666666667,"d":"2,917"}},{"$f":"'7 Finanzierung|Financing'!K46","v":{"v":2916.666666666667,"d":"2,917"}},{"$f":"'7 Finanzierung|Financing'!L46","v":{"v":2916.666666666667,"d":"2,917"}},{"$f":"'7 Finanzierung|Financing'!M46","v":{"v":2916.666666666667,"d":"2,917"}},{"$f":"'7 Finanzierung|Financing'!N46","v":{"v":2916.666666666667,"d":"2,917"}},{"$f":"'7 Finanzierung|Financing'!O46","v":{"v":2916.666666666667,"d":"2,917"}},{"v":28750.000000000007,"d":"28,750"},{"$nulls":83},"Kapitaldienst Tilgung (aus Tab. 7b-2)","Interest and amortizement (from tab 7b-2)"]
[null,null,"Gewerbesteuer (Übernahme aus Tab. 5c)",{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$57/12","v":0},0,{"$nulls":83},"Gewerbesteuer (Übernahme aus Tab. 5c)",{"$f":"CW28","v":"Business tax (from tab 5c)"}]
[null,null,"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)",{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},{"$f":"'5  Rentabilitaet|Profit'!$E$59/12","v":0},0,{"$nulls":83},{"$f":"IF($C$4<>3,\"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)\",\"Körperschaftsteuer (Übernahme aus Tab. 5b)\")","v":"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)"},{"$f":"CW29","v":"Corporate Tax (from tab 5b)"}]
[null,null,{"$f":"C30","v":"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)"},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!$E$104/12,\"\")","v":0},{"$f":"SUM(D64:O64)","v":0},{"$nulls":83},{"$f":"IF(OR('Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$3,'Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$2,'Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$1),\"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)\",\"\")","v":"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)"},"Personal Draw for Living (from Tab. 1b; see annotation)"]
[null,null,"Sonstige Auszahlungen ",{"$nulls":12},{"$f":"IF(C65=\"\",\"\",SUM(D65:O65))","v":0},{"$nulls":83},"Sonstige Auszahlungen ","Other pay offs"]
[null,null,{"$f":"IF($C$3=\"English\",CW66,CV66)","v":"Summe Liquiditätsabgang"},{"$f":"SUM(D54:D65)","v":{"v":24952.366666666665,"d":"24,952"}},{"v":16514.49444444444,"d":"16,514"},{"v":18729.022222222222,"d":"18,729"},{"v":71888.61666666667,"d":"71,889"},{"v":27113.263888888887,"d":"27,113"},{"v":30128.311111111114,"d":"30,128"},{"v":42783.75833333334,"d":"42,784"},{"v":46179.60555555556,"d":"46,180"},{"v":49765.85277777777,"d":"49,766"},{"v":53542.49999999999,"d":"53,543"},{"v":57509.54722222222,"d":"57,510"},{"v":61666.99444444445,"d":"61,667"},{"v":500774.3333333334,"d":"500,774"},{"$nulls":83},"Summe Liquiditätsabgang","Sum liquidity outflow"]
[null,4,"Liquiditätssaldo",{"$nulls":96},"Liquiditätssaldo","Liquidity balance "]
[null,null,"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ",{"$f":"D42","v":{"v":3042.3611111111113,"d":"3,042"}},{"$f":"E42+E43","v":{"v":-15841.805555555553,"d":"-15,842"}},{"v":-26162.499999999993,"d":"-26,163"},{"v":-37879.72222222222,"d":"-37,880"},{"v":105729.86111111112,"d":"105,730"},{"v":87431.59722222223,"d":"87,432"},{"v":67065.48611111112,"d":"67,065"},{"v":35021.52777777778,"d":"35,022"},{"v":589.722222222219,"d":"590"},{"v":-36389.93055555555,"d":"-36,390"},{"v":-76077.43055555553,"d":"-76,077"},{"v":-118632.77777777775,"d":"-118,633"},{"$nulls":84},"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ","Account / liquid resources / liquidity balance / opening balance"]
[null,null,"(+) Summe Liquiditätszugang",{"$f":"D52","v":{"v":6068.2,"d":"6,068"}},{"v":6193.8,"d":"6,194"},{"v":7011.8,"d":"7,012"},{"v":215498.2,"d":"215,498"},{"v":8815,"d":"8,815"},{"v":9762.2,"d":"9,762"},{"v":10739.8,"d":"10,740"},{"v":11747.8,"d":"11,748"},{"v":12786.2,"d":"12,786"},{"v":13855,"d":"13,855"},{"v":14954.2,"d":"14,954"},{"v":16083.8,"d":"16,084"},{"$nulls":84},"(+) Summe Liquiditätszugang","(+) Sum liquidity access"]
[null,null,"(-) Summe Liquiditätsabgang",{"$f":"D66","v":{"v":24952.366666666665,"d":"24,952"}},{"v":16514.49444444444,"d":"16,514"},{"v":18729.022222222222,"d":"18,729"},{"v":71888.61666666667,"d":"71,889"},{"v":27113.263888888887,"d":"27,113"},{"v":30128.311111111114,"d":"30,128"},{"v":42783.75833333334,"d":"42,784"},{"v":46179.60555555556,"d":"46,180"},{"v":49765.85277777777,"d":"49,766"},{"v":53542.49999999999,"d":"53,543"},{"v":57509.54722222222,"d":"57,510"},{"v":61666.99444444445,"d":"61,667"},{"$nulls":84},"(-) Summe Liquiditätsabgang","(-)Sum liquidity outflow"]
[null,null,"Liquiditätssaldo",{"$f":"D69-D70+D68","v":{"v":-15841.805555555553,"d":"-15,842"}},{"$f":"E69-E70+E68","v":{"v":-26162.499999999993,"d":"-26,163"}},{"$f":"F69-F70+F68","v":{"v":-37879.72222222222,"d":"-37,880"}},{"v":105729.86111111112,"d":"105,730"},{"v":87431.59722222223,"d":"87,432"},{"v":67065.48611111112,"d":"67,065"},{"v":35021.52777777778,"d":"35,022"},{"v":589.722222222219,"d":"590"},{"v":-36389.93055555555,"d":"-36,390"},{"v":-76077.43055555553,"d":"-76,077"},{"v":-118632.77777777775,"d":"-118,633"},{"v":-164215.9722222222,"d":"-164,216"},{"$nulls":84},"Liquiditätssaldo","Liquidity balance "]
[]
[{"$nulls":8},"für das Jahr"]
[null,{"$f":"IF($C$3=\"English\",CW74,CV74)","v":"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre 2016 - 2020 in EURO"},{"$nulls":7},"for the year",null,null,{"$f":"C71 &\" \"& IF(C3=\"English\",J74,I73) &\" \"& '1 Pers.Ausgaben|Pers Expenses'!C4&\" (EUR)\"","v":"Liquiditätssaldo für das Jahr 2016 (EUR)"},{"$nulls":86},{"$f":"\"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4 &\" - \"& '1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"6b  Ermittlung der Liquidität und des Kapitalbedarfes für die Jahre 2016 - 2020 in EURO"},{"$f":"\"6b Evaluation of liquidity and capital requirement for the years \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4 &\" - \"& '1 Pers.Ausgaben|Pers Expenses'!$C$4+4&\" in EURO\"","v":"6b Evaluation of liquidity and capital requirement for the years 2016 - 2020 in EURO"}]
[]
[null,"Nr.",{"$f":"IF($C$3=\"English\",CW76,CV76)","v":"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)"},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!C4","v":2016},{"$f":"D76+1","v":2017},{"$f":"E76+1","v":2018},{"$f":"F76+1","v":2019},{"$f":"G76+1","v":2020},{"$nulls":91},"Einzahlungen/Auszahlungen (MwSt-Satz s. Tab.2 und Tab.4)",{"$f":"CW7","v":"Receipts / pay offs (VAT rate s. tab 2 and tab 4)"}]
[null,1,{"$f":"IF($C$3=\"English\",CW77,CV77)","v":"Konto / flüss. Mittel / Liquiditätssaldo"},null,{"$f":"D106","v":{"v":3042.361111111124,"d":"3,042"}},{"$f":"E106","v":{"v":-164215.97222222225,"d":"-164,216"}},{"$f":"F106","v":{"v":-339731.38888888893,"d":"-339,731"}},{"$f":"G106","v":{"v":-494427.0555555556,"d":"-494,427"}},{"$nulls":91},"Konto / flüss. Mittel / Liquiditätssaldo",{"$f":"CW8","v":"Account / liquid resources / liquidity balance / opening balance"}]
[null,null,"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)",{"$f":"P9","v":{"v":10000,"d":"10,000"}},{"$nulls":95},"Startguthaben (= Eigenkapital und -leistung aus Tab. 7a)","Opening balance (= own capital, personal contribution from tab 7a)"]
[null,2,"Einnahmen / Einzahlungen",{"$nulls":96},"Einnahmen / Einzahlungen","Receipts / payments-in"]
[null,null,"Umsatzerlöse (ohne MwSt) (aus Tab 2a)",{"$f":"P11","v":{"v":26800,"d":"26,800"}},{"$f":"P45","v":{"v":76800,"d":"76,800"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!G102,'2  Umsatz|Sales'!G102-F94-F95),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!P68/2+'2  Umsatz|Sales'!G102*23/24,'2  Umsatz|Sales'!P68/2+'2  Umsatz|Sales'!G102*23/24-(O59+O60)/2-(F94+F95)*23/24),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!P68+'2  Umsatz|Sales'!G102*11/12,'2  Umsatz|Sales'!P68+'2  Umsatz|Sales'!G102*11/12-(O59+O60)-(F94+F95)*11/12),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!O68+'2  Umsatz|Sales'!P68)+'2  Umsatz|Sales'!G102*10/12,('2  Umsatz|Sales'!O68+'2  Umsatz|Sales'!P68)+'2  Umsatz|Sales'!G102*10/12-(N59+N60+O59+O60)-(F94+F95)*10/12),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),('2  Umsatz|Sales'!N68+'2  Umsatz|Sales'!O68+'2  Umsatz|Sales'!P68)+'2  Umsatz|Sales'!G102*9/12,('2  Umsatz|Sales'!N68+'2  Umsatz|Sales'!O68+'2  Umsatz|Sales'!P68)+'2  Umsatz|Sales'!G102*9/12-(M59+M60+N59+N60+O59+O60)-(F94+F95)*9/12))))))","v":{"v":99000,"d":"99,000"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!H102,'2  Umsatz|Sales'!H102-G94-G95),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!G102*1/24+'2  Umsatz|Sales'!H102*23/24,'2  Umsatz|Sales'!G102*1/24+'2  Umsatz|Sales'!H102*23/24-(G94+G95)*23/24-(F94+F95)*1/24),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!G102*1/12+'2  Umsatz|Sales'!H102*11/12,'2  Umsatz|Sales'!G102*1/12+'2  Umsatz|Sales'!H102*11/12-(G94+G95)*11/12-(F94+F95)*1/12),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!G102*2/12+'2  Umsatz|Sales'!H102*10/12,'2  Umsatz|Sales'!G102*2/12+'2  Umsatz|Sales'!H102*10/12-(G94+G95)*10/12-(F94+F95)*2/12),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!G102*3/12+'2  Umsatz|Sales'!H102*9/12,'2  Umsatz|Sales'!G102*3/12+'2  Umsatz|Sales'!H102*9/12-(G94+G95)*9/12-(F94+F95)*3/12))))))","v":{"v":146000,"d":"146,000"}},{"$f":"IF($F$3=0,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!I102,'2  Umsatz|Sales'!I102-H94-H95),IF($F$3=0.5,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!H102*1/24+'2  Umsatz|Sales'!I102*23/24,'2  Umsatz|Sales'!H102*1/24+'2  Umsatz|Sales'!I102*23/24-(H94+H95)*23/24-(G94+G95)*1/24),IF($F$3=1,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!H102*1/12+'2  Umsatz|Sales'!I102*11/12,'2  Umsatz|Sales'!H102*1/12+'2  Umsatz|Sales'!I102*11/12-(H94+H95)*11/12-(G94+G95)*1/12),IF($F$3=2,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!H102*2/12+'2  Umsatz|Sales'!I102*10/12,'2  Umsatz|Sales'!H102*2/12+'2  Umsatz|Sales'!I102*10/12-(H94+H95)*10/12-(G94+G95)*2/12),IF($F$3=3,IF(OR($C$4=0,$C$4=1,$C$4=3),'2  Umsatz|Sales'!H102*3/12+'2  Umsatz|Sales'!I102*9/12,'2  Umsatz|Sales'!H102*3/12+'2  Umsatz|Sales'!I102*9/12-(H94+H95)*9/12-(G94+G95)*3/12))))))","v":{"v":218000,"d":"218,000"}},{"$nulls":91},{"$f":"\"Umsatzerlöse \"&IF($C$6=0,\"(ohne MwSt)\",\"(mit MwSt)\")& \" (aus Tab 2a)\"","v":"Umsatzerlöse (ohne MwSt) (aus Tab 2a)"},{"$f":"\"Sales \"&IF($C$6=0,\"(w/o VAT)\",\"(includ. VAT)\")& \" (from tab 2b)\"","v":"Sales (w/o VAT) (from tab 2b)"}]
[null,null,"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 93+94  Tab 6b)",{"$f":"P12","v":{"v":3472,"d":"3,472"}},{"$f":"P46","v":{"v":13152,"d":"13,152"}},{"$f":"IF($C$4=1,\"\",IF($F$3=0,F94+F95,IF($F$3=0.5,(O59+O60)/2+(F94+F95)*23/24,IF($F$3=1,(O59+O60)+(F94+F95)*11/12,IF($F$3=2,(N59+N60+O59+O60)+(F94+F95)*10/12,IF($F$3=3,(M59+M60+N59+N60+O59+O60)+(F94+F95)*9/12))))))","v":{"v":17130,"d":"17,130"}},{"$f":"IF($C$4=1,\"\",IF($F$3=0,G94+G95,IF($F$3=0.5,(F94+F95)*1/24+(G94+G95)*23/24,IF($F$3=1,(F94+F95)*1/12+(G94+G95)*11/12,IF($F$3=2,(F94+F95)*2/12+(G94+G95)*10/12,IF($F$3=3,(F94+F95)*3/12+(G94+G95)*9/12))))))","v":{"v":25820,"d":"25,820"}},{"$f":"IF($C$4=1,\"\",IF($F$3=0,H94+H95,IF($F$3=0.5,(G94+G95)*1/24+(H94+H95)*23/24,IF($F$3=1,(G94+G95)*1/12+(H94+H95)*11/12,IF($F$3=2,(G94+G95)*2/12+(H94+H95)*10/12,IF($F$3=3,(G94+G95)*3/12+(H94+H95)*9/12))))))","v":{"v":39260,"d":"39,260"}},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 93+94  Tab 6b)\")","v":"in Rechnung gestellte MwSt. auf Umsatzerlöse (Zeile 93+94  Tab 6b)"},{"$f":"IF($C$4=1,\"\",\"Charged  VAT for sales (line 93+94 tab 6a-1;-2)\")","v":"Charged  VAT for sales (line 93+94 tab 6a-1;-2)"}]
[null,null,"Finanzierung (aus Tab. 7a o. Eigenanteil)",{"v":60000,"d":"60,000"},{"v":200000,"d":"200,000"},{"$f":"'7 Finanzierung|Financing'!H30","v":0},{"$f":"'7 Finanzierung|Financing'!J30","v":0},{"$f":"'7 Finanzierung|Financing'!L30","v":0},{"$nulls":91},{"$f":"\"Finanzierung (aus Tab. 7a o. Eigenanteil)\"","v":"Finanzierung (aus Tab. 7a o. Eigenanteil)"},{"$f":"CW47","v":"Financing (from tab 7a w/o equity ratio)"}]
[null,null,"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 91+92 Tab. 6b)",{"v":15129.400000000001,"d":"15,129"},{"v":35964,"d":"35,964"},{"$f":"IF($C$83=\"\",\"\",F92+F93)","v":{"v":9595,"d":"9,595"}},{"$f":"IF($C$83=\"\",\"\",G92+G93)","v":{"v":13205,"d":"13,205"}},{"$f":"IF($C$83=\"\",\"\",H92+H93)","v":{"v":18696,"d":"18,696"}},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 91+92 Tab. 6b)\")","v":"MwSt-Rückerstattung aus Betriebsausgaben (Zeilen 91+92 Tab. 6b)"},{"$f":"IF($C$4=1,\"\",\"VAT Payback from Business Cost Acquirements (out of tab 6b)\")","v":"VAT Payback from Business Cost Acquirements (out of tab 6b)"}]
[null,null,"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6b)",228,{"v":7600,"d":"7,600"},{"$f":"F90","v":0},{"$f":"G90","v":0},0,{"$nulls":4},{"$f":"C71& \" \" & IF(C3=\"English\",J74,I73) &\" \"& '1 Pers.Ausgaben|Pers Expenses'!C4+1&\" (EUR)\"","v":"Liquiditätssaldo für das Jahr 2017 (EUR)"},{"$nulls":86},{"$f":"IF($C$4=1,\"\",\"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6b)\")","v":"MwSt-Rückerstattung aus Anschaffungen (Zeile 18 Tab. 6b)"},{"$f":"IF($C$4=1,\"\",\"VAT Payback from Acquirements (out of tab 6b)\")","v":"VAT Payback from Acquirements (out of tab 6b)"}]
[null,null,"Forderungsausgleich",0,0,{"$nulls":94},"Forderungsausgleich",{"$f":"CW50","v":"Payments of outstanding bills"}]
[null,null,"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",0,0,{"$nulls":94},"Sonstige Einzahlungen, z.B. Gutscheine, Zuschüsse, ...",{"$f":"CW51","v":"Other earnings e.g. vouchers, grants"}]
[null,null,"Summe Liquiditätszugang",{"$f":"SUM(D79:D86)","v":{"v":105629.4,"d":"105,629"}},{"$f":"SUM(E79:E86)","v":{"v":333516,"d":"333,516"}},{"$f":"SUM(F79:F86)","v":{"v":125725,"d":"125,725"}},{"$f":"SUM(G79:G86)","v":{"v":185025,"d":"185,025"}},{"$f":"SUM(H79:H86)","v":{"v":275956,"d":"275,956"}},{"$nulls":91},"Summe Liquiditätszugang","Sum liquidity access"]
[null,3,"Ausgaben / Auszahlungen",{"$nulls":96},"Ausgaben / Auszahlungen","Expenses / outgoings"]
[null,null,"Anschaffungen ohne MwSt (aus Tab 3b)",{"$f":"P20","v":{"v":1200,"d":"1,200"}},{"$f":"P54","v":{"v":40000,"d":"40,000"}},{"$f":"IF($C$4>0,'3 Anschaffungen|Investment'!I14,'3 Anschaffungen|Investment'!I14/(1+$B$2*$C$6))","v":0},{"$f":"IF($C$4>0,'3 Anschaffungen|Investment'!K14,'3 Anschaffungen|Investment'!K14/(1+$B$2*$C$6))","v":0},{"$f":"IF($C$4>0,'3 Anschaffungen|Investment'!M14,'3 Anschaffungen|Investment'!M14/(1+$B$2*$C$6))","v":0},{"$nulls":91},{"$f":"\"Anschaffungen\"&IF($C$4<>1,\" ohne MwSt\", \" mit MwSt\") &\" (aus Tab 3b)\"","v":"Anschaffungen ohne MwSt (aus Tab 3b)"},{"$f":"\"Acquirements\"&IF($C$4<>1,\" w/o VAT\", \" incl VAT\") &\" (out of tab 3b)\"","v":"Acquirements w/o VAT (out of tab 3b)"}]
[null,null,"auf Anschaffungen bezahlte 19% MwSt.",228,{"$f":"P55","v":{"v":7600,"d":"7,600"}},{"$f":"IF(C90=\"\",\"\",F89*$B$2)","v":0},{"$f":"IF(C90=\"\",\"\",G89*$B$2)","v":0},{"$f":"IF(C90=\"\",\"\",H89*$B$2)","v":0},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"auf Anschaffungen bezahlte \" & $B$2*100 & \"% MwSt.\")","v":"auf Anschaffungen bezahlte 19% MwSt."},{"$f":"IF($C$4=1,\"\",\"For acquirements paid \" & $B$2*100 & \"% VAT\")","v":"For acquirements paid 19% VAT"}]
[null,null,"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4b)",{"v":85557.63888888888,"d":"85,558"},{"v":375308.3333333334,"d":"375,308"},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!F215-F92-F93,'4  Betriebskosten|Operation Ex'!F215)","v":{"v":239515.4166666667,"d":"239,515"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!G215-G92-G93,'4  Betriebskosten|Operation Ex'!G215)","v":{"v":265695.6666666667,"d":"265,696"}},{"$f":"IF($C$4=2,'4  Betriebskosten|Operation Ex'!H215-H92-H93,'4  Betriebskosten|Operation Ex'!H215)","v":{"v":302222.42916666664,"d":"302,222"}},{"$nulls":91},{"$f":"IF($C$4=1,\"Betriebskosten I mit MwSt (Übernahme aus Tab. 4b)\",\"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4b)\")","v":"Betriebskosten I ohne MwSt (Übernahme aus Tab. 4b)"},{"$f":"IF($C$4=1,\"Operation Costs I inculding VAT (from Tab. 4b)\",\"Operation Costs I w/o VAT (from tab 4b)\")","v":"Operation Costs I w/o VAT (from tab 4b)"}]
[null,null,"auf Betriebskosten bezahlte MwSt 19% (aus Tab. 4b Anhang)",{"v":15059.400000000001,"d":"15,059"},{"v":35264,"d":"35,264"},{"$f":"IF($C$92=\"\",\"\",'4  Betriebskosten|Operation Ex'!F221)","v":{"v":9595,"d":"9,595"}},{"$f":"IF($C$92=\"\",\"\",'4  Betriebskosten|Operation Ex'!G221)","v":{"v":13205,"d":"13,205"}},{"$f":"IF($C$92=\"\",\"\",'4  Betriebskosten|Operation Ex'!H221)","v":{"v":18696,"d":"18,696"}},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"auf Betriebskosten bezahlte MwSt \"&$B$2*100 &\"% (aus Tab. 4b Anhang)\")","v":"auf Betriebskosten bezahlte MwSt 19% (aus Tab. 4b Anhang)"},{"$f":"IF($C$4=1,\"\",\"Payed VAT \"&$B$2*100 &\"%  for Costs of Operation (from tab 4b annex)\")","v":"Payed VAT 19%  for Costs of Operation (from tab 4b annex)"}]
[null,null,"auf Betriebskosten bezahlte MwSt 7% (aus Tab. 4b Anhang)",70,{"v":700.0000000000001,"d":"700"},{"$f":"IF($C$93=\"\",\"\",'4  Betriebskosten|Operation Ex'!F222)","v":0},{"$f":"IF($C$93=\"\",\"\",'4  Betriebskosten|Operation Ex'!G222)","v":0},{"$f":"IF($C$93=\"\",\"\",'4  Betriebskosten|Operation Ex'!H222)","v":0},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"auf Betriebskosten bezahlte MwSt \"&$C$2*100&\"% (aus Tab. 4b Anhang)\")","v":"auf Betriebskosten bezahlte MwSt 7% (aus Tab. 4b Anhang)"},{"$f":"IF($C$4=1,\"\",\"Payed VAT \"&$C$2*100 &\"%  for Costs of Operation (from tab 4b annex)\")","v":"Payed VAT 7%  for Costs of Operation (from tab 4b annex)"}]
[null,null,"ans Finanzamt abzuführende 19% MwSt. aus Umsätzen (aus Tab. 2b)",{"v":2527,"d":"2,527"},{"v":12312,"d":"12,312"},{"$f":"IF($C$94=\"\",\"\",'2  Umsatz|Sales'!G101)","v":{"v":16150,"d":"16,150"}},{"$f":"IF($C$94=\"\",\"\",'2  Umsatz|Sales'!H101)","v":{"v":24700,"d":"24,700"}},{"$f":"IF($C$94=\"\",\"\",'2  Umsatz|Sales'!I101)","v":{"v":38000,"d":"38,000"}},{"$nulls":91},{"$f":"IF($C$4=1,\"\",\"ans Finanzamt abzuführende \"&$B$2*100&\"% MwSt. aus Umsätzen (aus Tab. 2b)\")","v":"ans Finanzamt abzuführende 19% MwSt. aus Umsätzen (aus Tab. 2b)"},{"$f":"IF($C$4=1,\"\",\"Payed VAT \" & $B$2*100 & \"% from Sales to Tax Office (tab 2b)\")","v":"Payed VAT 19% from Sales to Tax Office (tab 2b)"}]
[null,null,"ans Finanzamt abzuführende 7% MwSt. aus Umsätzen (aus Tab. 2b)",{"v":945.0000000000001,"d":"945"},840,{"$f":"IF($C$95=\"\",\"\",'2  Umsatz|Sales'!G100)","v":{"v":980.0000000000001,"d":"980"}},{"$f":"IF($C$95=\"\",\"\",'2  Umsatz|Sales'!H100)","v":{"v":1120,"d":"1,120"}},{"$f":"IF($C$95=\"\",\"\",'2  Umsatz|Sales'!I100)","v":{"v":1260.0000000000002,"d":"1,260"}},{"$nulls":4},{"$f":"C106 &\" \"& IF(C3=\"English\",J96,I96)&\" \" &'1 Pers.Ausgaben|Pers Expenses'!C4 & \" bis \" & '1 Pers.Ausgaben|Pers Expenses'!C4+4&\" (EUR)\"","v":"Liquiditätssaldo für die Jahre 2016 bis 2020 (EUR)"},{"$nulls":86},{"$f":"IF($C$4=1,\"\",\"ans Finanzamt abzuführende \"&$C$2*100&\"% MwSt. aus Umsätzen (aus Tab. 2b)\")","v":"ans Finanzamt abzuführende 7% MwSt. aus Umsätzen (aus Tab. 2b)"},{"$f":"IF($C$4=1,\"\",\"Payed VAT \" & $C$2*100 & \"% from Sales to Tax Office (tab 2b)\")","v":"Payed VAT 7% from Sales to Tax Office (tab 2b)"}]
[null,null,"Kapitaldienst Tilgung (aus Tab. 7b-1)",{"v":6999.999999999998,"d":"7,000"},{"v":28750.000000000007,"d":"28,750"},{"$f":"'7 Finanzierung|Financing'!F57","v":{"v":35000.00000000001,"d":"35,000"}},{"$f":"'7 Finanzierung|Financing'!G57","v":{"v":35000.00000000001,"d":"35,000"}},{"$f":"'7 Finanzierung|Financing'!H57","v":{"v":35000.00000000001,"d":"35,000"}},"für die Jahre","for the years",{"$nulls":89},"Kapitaldienst Tilgung (aus Tab. 7b-1)","Interest and amortizement (from tab 7b-1)"]
[null,null,"Gewerbesteuer (Übernahme aus Tab. 5c)",0,0,{"$f":"'5  Rentabilitaet|Profit'!F57","v":0},{"$f":"'5  Rentabilitaet|Profit'!G57","v":0},{"$f":"'5  Rentabilitaet|Profit'!H57","v":0},{"$nulls":91},"Gewerbesteuer (Übernahme aus Tab. 5c)",{"$f":"CW62","v":"Business tax (from tab 5c)"}]
[null,null,"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)",0,0,{"$f":"'5  Rentabilitaet|Profit'!F59","v":0},{"$f":"'5  Rentabilitaet|Profit'!G59","v":0},{"$f":"'5  Rentabilitaet|Profit'!H59","v":0},{"$nulls":91},{"$f":"IF($C$4<>3,\"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)\",\"Körperschaftsteuer (Übernahme aus Tab. 5b)\")","v":"Einkommensteuer (Übernahme aus Tab. 5b; Jahreswert gezwölftelt)"},{"$f":"CW63","v":"Corporate Tax (from tab 5b)"}]
[null,null,{"$f":"C64","v":"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)"},0,0,{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!F104,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!G104,\"\")","v":0},{"$f":"IF($C$4<=1,'1 Pers.Ausgaben|Pers Expenses'!H104,\"\")","v":0},{"$nulls":91},{"$f":"IF(OR('Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$2,'Deckblatt Gruender|Data Founder'!$D$13='Deckblatt Gruender|Data Founder'!$C$1),\"Privatentnahmen Lebensunterhalt (aus Tab. 1b; siehe Kommentar)\",\"\")","v":""},"Personal Draw for Living (from Tab. 1b; see annotation)"]
[null,null,"Sonstige Auszahlungen ",{"$f":"IF(P31=0,\"\",P31)","v":""},{"$f":"IF(P65=0,\"\",P65)","v":""},{"$nulls":94},"Sonstige Auszahlungen ","Other pay offs"]
[null,null,"Summe Liquiditätsabgang",{"$f":"SUM(D89:D100)","v":{"v":112587.03888888887,"d":"112,587"}},{"$f":"SUM(E89:E100)","v":{"v":500774.3333333334,"d":"500,774"}},{"$f":"SUM(F89:F100)","v":{"v":301240.4166666667,"d":"301,240"}},{"$f":"SUM(G89:G100)","v":{"v":339720.6666666667,"d":"339,721"}},{"$f":"SUM(H89:H100)","v":{"v":395178.42916666664,"d":"395,178"}},{"$nulls":91},"Summe Liquiditätsabgang","Sum liquidity outflow"]
[null,4,"Liquiditätssaldo",{"$nulls":96},"Liquiditätssaldo","Liquidity balance "]
[null,null,"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ",{"$f":"D78","v":{"v":10000,"d":"10,000"}},{"$f":"E77","v":{"v":3042.361111111124,"d":"3,042"}},{"$f":"F77","v":{"v":-164215.97222222225,"d":"-164,216"}},{"$f":"G77","v":{"v":-339731.38888888893,"d":"-339,731"}},{"$f":"H77","v":{"v":-494427.0555555556,"d":"-494,427"}},{"$nulls":91},"Konto/flüss. Mittel/ Liquiditätssaldo/Startg. ","Account / liquid resources / liquidity balance / opening balance"]
[null,null,"(+) Summe Liquiditätszugang",{"$f":"P18","v":{"v":105629.4,"d":"105,629"}},{"$f":"E87","v":{"v":333516,"d":"333,516"}},{"$f":"F87","v":{"v":125725,"d":"125,725"}},{"$f":"G87","v":{"v":185025,"d":"185,025"}},{"$f":"H87","v":{"v":275956,"d":"275,956"}},{"$nulls":91},"(+) Summe Liquiditätszugang","(+) Sum liquidity access"]
[null,null,"(-) Summe Liquiditätsabgang",{"$f":"P32","v":{"v":112587.03888888887,"d":"112,587"}},{"$f":"E101","v":{"v":500774.3333333334,"d":"500,774"}},{"$f":"F101","v":{"v":301240.4166666667,"d":"301,240"}},{"$f":"G101","v":{"v":339720.6666666667,"d":"339,721"}},{"$f":"H101","v":{"v":395178.42916666664,"d":"395,178"}},{"$nulls":91},"(-) Summe Liquiditätsabgang","(-)Sum liquidity outflow"]
[null,null,"Liquiditätssaldo",{"$f":"D103+D104-D105","v":{"v":3042.361111111124,"d":"3,042"}},{"$f":"E103+E104-E105","v":{"v":-164215.97222222225,"d":"-164,216"}},{"$f":"F103+F104-F105","v":{"v":-339731.38888888893,"d":"-339,731"}},{"$f":"G103+G104-G105","v":{"v":-494427.0555555556,"d":"-494,427"}},{"$f":"H103+H104-H105","v":{"v":-613649.4847222222,"d":"-613,649"}},{"$nulls":91},"Liquiditätssaldo","Liquidity balance "]
[]
[null,{"$f":"IF($C$3=\"English\",CW108,CV108)","v":"Anmerkungen"},{"$nulls":16},"Ende",{"$nulls":80},"Anmerkungen","Comments"]
[]
[]
[]
[]
[]
[{"$nulls":4},"Summe St",{"$f":"F115+F116","v":{"v":1043.029922249273,"d":"1043"}}]
[{"$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$4","v":2016},{"$f":"D7","v":"Jan."},{"$f":"E7","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez."]
[null,null,"positiv",{"$f":"IF(D37>0,D37,\"\")","v":""},"",{"v":16360,"d":"16,360"},{"v":24240.694444444445,"d":"24,241"},{"v":60468.75,"d":"60,469"},{"v":55800.27777777778,"d":"55,800"},{"v":48865.27777777778,"d":"48,865"},{"v":41373.75,"d":"41,374"},{"v":33245.694444444445,"d":"33,246"},{"v":24401.11111111111,"d":"24,401"},{"v":14759.999999999998,"d":"14,760"},{"v":3042.3611111111113,"d":"3,042"}]
[null,null,"negativ",{"$f":"IF(D37<=0,D37,\"\")","v":-1790.0000000000005},-2260.0000000000005,"","","","","","","","","",""]
[]
[null,null,{"$f":"'1 Pers.Ausgaben|Pers Expenses'!$C$4+1","v":2017},{"$f":"D7","v":"Jan."},{"$f":"E7","v":"Febr."},"März","April","Mai","Juni","Juli","Aug.","Sept.","Okt.","Nov.","Dez."]
[null,null,"positiv",{"$f":"IF(D71>0,D71,\"\")","v":""},"","",{"v":105729.86111111112,"d":"105,730"},{"v":87431.59722222223,"d":"87,432"},{"v":67065.48611111112,"d":"67,065"},{"v":35021.52777777778,"d":"35,022"},{"v":589.722222222219,"d":"590"},"","","",""]
[null,null,"negativ",{"$f":"IF(D71<=0,D71,\"\")","v":{"v":-15841.805555555553,"d":"-15,842"}},{"v":-26162.499999999993,"d":"-26,163"},{"v":-37879.72222222222,"d":"-37,880"},"","","","","",{"v":-36389.93055555555,"d":"-36,390"},{"v":-76077.43055555553,"d":"-76,077"},{"v":-118632.77777777775,"d":"-118,633"},{"v":-164215.9722222222,"d":"-164,216"}]
[]
[]
[{"$nulls":3},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":2016},{"$f":"D210+1","v":2017},{"$f":"E210+1","v":2018},{"$f":"F210+1","v":2019},{"$f":"G210+1","v":2020}]
[null,null,"positiv",{"$f":"IF(D106>0,D106,\"\")","v":{"v":3042.361111111124,"d":"3,042"}},{"$f":"IF(E106>0,E106,\"\")","v":""},{"$f":"IF(F106>0,F106,\"\")","v":""},{"$f":"IF(G106>0,G106,\"\")","v":""},{"$f":"IF(H106>0,H106,\"\")","v":""}]
[null,null,"negativ",{"$f":"IF(D106<=0,D106,\"\")","v":""},{"$f":"IF(E106<=0,E106,\"\")","v":{"v":-164215.97222222225,"d":"-164,216"}},{"$f":"IF(F106<=0,F106,\"\")","v":{"v":-339731.38888888893,"d":"-339,731"}},{"$f":"IF(G106<=0,G106,\"\")","v":{"v":-494427.0555555556,"d":"-494,427"}},{"$f":"IF(H106<=0,H106,\"\")","v":{"v":-613649.4847222222,"d":"-613,649"}}]

{"sheet":"7 Finanzierung|Financing","index":14,"n_rows":202,"n_cols":104,"rows_kept":202,"hidden":true,"merged":[[6,1,7,1],[6,2,7,2],[6,3,6,4],[6,5,6,6],[6,7,6,8],[6,9,6,10],[6,11,6,12],[6,13,6,15],[38,1,38,2],[46,1,46,2],[57,1,57,2],[214,1,214,2],[215,1,215,2],[314,1,314,2],[414,1,414,2],[514,1,514,2]]}
[]
[null,null,{"$f":"'Deckblatt Gruender|Data Founder'!D8","v":"Deutsch"},{"$nulls":97},"Deutsch","English"]
[null,{"$f":"IF($C$2=\"English\",CX3,CW3)","v":"7a  Finanzierungsplan (Beträge in EURO)"},{"$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$2=\"English\",CX5,CW5)","v":"Beschaffung des erforderlichen Kapitals"},{"$nulls":17},"To Do list / Comments",{"$nulls":80},"Beschaffung des erforderlichen Kapitals","Finding of necessary capital"]
[{"$nulls":100},"Betrag","Amount"]
[null,"No.",{"$f":"IF($C$2=\"English\",CX8,CW8)","v":"Kapitalquellen"},{"$f":"'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":2016},null,{"$f":"D7+1","v":2017},null,{"$f":"D7+2","v":2018},null,{"$f":"D7+3","v":2019},null,{"$f":"D7+4","v":2020},null,{"$f":"IF($C$2=\"English\",CZ7,CY7)","v":"Finanzbedingungen"},{"$nulls":4},{"$f":"IF(C2=\"English\",T5,T4)","v":"Aufgaben und/oder Kommentar"},{"$nulls":81},"Auszahlung in Monat","Outpay in month","Finanzbedingungen","Terms for Financing"]
[{"$nulls":3},{"$f":"IF($C$2=\"English\",CX6,CW6)","v":"Betrag"},{"$f":"IF($C$2=\"English\",CX7,CW7)","v":"Auszahlung in Monat"},{"$f":"D8","v":"Betrag"},{"$f":"E8","v":"Auszahlung in Monat"},{"$f":"D8","v":"Betrag"},{"$f":"$E$8","v":"Auszahlung in Monat"},{"$f":"D8","v":"Betrag"},{"$f":"$E$8","v":"Auszahlung in Monat"},{"$f":"D8","v":"Betrag"},{"$f":"$E$8","v":"Auszahlung in Monat"},{"$f":"IF($C$2=\"English\",CZ8,CY8)","v":"Zinssatz"},{"$f":"IF($C$2=\"English\",CX11,CW11)","v":"tilgungsfreie Monate"},{"$f":"IF($C$2=\"English\",CX13,CW13)","v":"Tilgungsjahre"},{"$nulls":84},"Kapitalquellen","Capital resources","Zinssatz","Rate of \nInterest"]
[]
[null,1,{"$f":"IF($C$2=\"English\",CX10,CW10)","v":"Eigenkapital"},{"v":10000,"d":"10,000 "},4,{"$nulls":95},"Eigenkapital","Own capital"]
[{"$nulls":100},"tilgungsfreie Monate","Interest-only (months)"]
[null,2,{"$f":"IF($C$2=\"English\",CX12,CW12)","v":"Eigenleistung"},{"$nulls":97},"Eigenleistung","Own performance"]
[{"$nulls":100},"Tilgungsjahre","Amortization (years)"]
[null,3,"Beteiligung",{"v":20000,"d":"20,000 "},3,{"$nulls":8},{"v":0.05,"d":"5.00%"},0,10,{"$nulls":84},"Beteiligung","Participation"]
[]
[null,4,"Kontokorrent Kredit ",{"$nulls":97},"Kontokorrent Kredit ","Current account credit"]
[]
[null,5,"Kurzfristige Darlehen",{"v":40000,"d":"40,000 "},5,{"$nulls":8},{"v":0.05,"d":"5.00%"},0,5,{"$nulls":84},"Kurzfristige Darlehen","Short term credit"]
[]
[null,6,"Langfristige Darlehen z.B.",{"$nulls":97},"Langfristige Darlehen z.B.","Long term credit e.g."]
[null,"6.1","Öffentliche Förderdarlehen",{"$nulls":97},"Öffentliche Förderdarlehen","Public loans"]
[null,"6.2","KfW  Programm",null,null,{"v":200000,"d":"200,000 "},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":"D10+D12","v":{"v":10000,"d":"10,000"}},null,{"$f":"F10+F12","v":0},null,{"$f":"H10+H12","v":0},null,{"$f":"J10+J12","v":0},null,{"$f":"L10+L12","v":0},{"$nulls":88},"Eigenkaptial und -leistung","Own capital and own performance"]
[null,null,"Fremdfinanzierung",{"$f":"SUM(D14:D27)","v":{"v":60000,"d":"60,000"}},null,{"$f":"SUM(F14:F27)","v":{"v":200000,"d":"200,000"}},null,{"$f":"SUM(H14:H27)","v":0},null,{"$f":"SUM(J14:J27)","v":0},null,{"$f":"SUM(L14:L27)","v":0},{"$nulls":88},"Fremdfinanzierung","External financing"]
[null,null,"Summe",{"$f":"SUM(D29:D30)","v":{"v":70000,"d":"70,000"}},null,{"$f":"SUM(F29:F30)","v":{"v":200000,"d":"200,000"}},null,{"$f":"SUM(H29:H30)","v":0},null,{"$f":"SUM(J29:J30)","v":0},null,{"$f":"SUM(L29:L30)","v":0},{"$nulls":88},"Summe","Sum"]
[]
[]
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[{"$nulls":3},1,2,3,4,5,6,7,8,9,10,11,12]
[null,{"$f":"IF($C$2=\"English\",CX36,CW36)","v":"Monatsbeträge für  2016"},null,{"$f":"IF($C$2=\"English\",D40,D41)","v":"Januar"},{"$f":"IF($C$2=\"English\",E40,E41)","v":"Februar"},"März","April","Mai","Juni","Juli","August","September","Oktober","November","Dezember",{"$f":"IF($C$2=\"English\",\"Year \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4,\"Jahr \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4)","v":"Jahr 2016"},{"$nulls":84},{"$f":"\"Monatsbeträge für  \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Monatsbeträge für  2016"},{"$f":"\"Monthly sum for \"&'1 Pers.Ausgaben|Pers Expenses'!$C$4","v":"Monthly sum for 2016"}]
[null,{"$f":"IF($C$2=\"English\",CX37,CW37)","v":"Zins Fremdkapital"},null,{"$f":"F143","v":{"v":0,"d":"0.0"}},{"$f":"F144","v":{"v":0,"d":"0.0"}},{"$f":"F145","v":{"v":83.33333333333333,"d":"83.3"}},{"$f":"F146","v":{"v":82.63888888888889,"d":"82.6"}},{"$f":"F147","v":{"v":248.61111111111111,"d":"248.6"}},{"$f":"F148","v":{"v":245.1388888888889,"d":"245.1"}},{"$f":"F149","v":{"v":241.66666666666669,"d":"241.7"}},{"$f":"F150","v":{"v":238.19444444444446,"d":"238.2"}},{"$f":"F151","v":{"v":234.72222222222223,"d":"234.7"}},{"$f":"F152","v":{"v":231.25,"d":"231.3"}},{"$f":"F153","v":{"v":227.77777777777777,"d":"227.8"}},{"$f":"F154","v":{"v":224.3055555555556,"d":"224.3"}},{"$f":"SUM(D37:O37)","v":{"v":2057.638888888889,"d":"2,057.6"}},{"$nulls":84},"Zins Fremdkapital","Interest outside capital"]
[null,{"$f":"IF($C$2=\"English\",CX38,CW38)","v":"Tilgung Fremdkapital"},null,{"$f":"E143","v":{"v":0,"d":"0.0"}},{"$f":"E144","v":{"v":0,"d":"0.0"}},{"$f":"E145","v":{"v":166.66666666666666,"d":"166.7"}},{"$f":"E146","v":{"v":166.66666666666666,"d":"166.7"}},{"$f":"E147","v":{"v":833.3333333333333,"d":"833.3"}},{"$f":"E148","v":{"v":833.3333333333333,"d":"833.3"}},{"$f":"E149","v":{"v":833.3333333333333,"d":"833.3"}},{"$f":"E150","v":{"v":833.3333333333333,"d":"833.3"}},{"$f":"E151","v":{"v":833.3333333333333,"d":"833.3"}},{"$f":"E152","v":{"v":833.3333333333333,"d":"833.3"}},{"$f":"E153","v":{"v":833.3333333333333,"d":"833.3"}},{"$f":"E154","v":{"v":833.3333333333333,"d":"833.3"}},{"$f":"SUM(D38:O38)","v":{"v":6999.999999999998,"d":"7,000.0"}},{"$nulls":84},"Tilgung Fremdkapital","Repayment outside capital"]
[null,{"$f":"IF($C$2=\"English\",CX39,CW39)","v":"Belastung gesamt"},null,{"$f":"D38+D37","v":{"v":0,"d":"0.0"}},{"$f":"E38+E37","v":{"v":0,"d":"0.0"}},{"v":250,"d":"250.0"},{"v":249.30555555555554,"d":"249.3"},{"v":1081.9444444444443,"d":"1,081.9"},{"v":1078.4722222222222,"d":"1,078.5"},{"v":1075,"d":"1,075.0"},{"v":1071.5277777777778,"d":"1,071.5"},{"v":1068.0555555555554,"d":"1,068.1"},{"v":1064.5833333333333,"d":"1,064.6"},{"v":1061.111111111111,"d":"1,061.1"},{"v":1057.638888888889,"d":"1,057.6"},{"$f":"SUM(D39:O39)","v":{"v":9057.638888888889,"d":"9,057.6"}},{"$nulls":84},"Belastung gesamt","Total load"]
[{"$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$2=\"English\",CX42,CW42)","v":"7b-2  Kapitaldienst für die Monate des Jahres 2017 in EUR0"},{"$nulls":98},{"$f":"\"7b-2  Kapitaldienst für die Monate des Jahres \" & $D$7+1 & \" in EUR0\"","v":"7b-2  Kapitaldienst für die Monate des Jahres 2017 in EUR0"},{"$f":"\"7b-2 Interest and repayment for the months of the year \"  & $D$7+1 & \" in EUR0\"","v":"7b-2 Interest and repayment for the months of the year 2017 in EUR0"}]
[{"$nulls":3},1,2,3,4,5,6,7,8,9,10,11,12]
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